Abstract In this article, the business diagnosis is addressed through a case study focused on Bioeko. The problem context is centered on the need to understand the factors affecting the achievement of an organization's strategic objectives. The aim of the article is to conduct a comprehensive analysis of Bioeko, using an organizational diagnostic tool. The methodology adopted was based on a descriptive and inductive approach backed by a qualitative analysis. An organizational diagnostic tool was developed in Excel that allows the assessment of the organization in five key areas: strategy, finance, marketing, operations, and human resource management. This tool is complemented with specific automatic questionnaires and is based on various dimensions of analysis to evaluate and improve key areas of the company, including the current situation, forecasts, general diagnosis, and results. The study revealed that, despite having strengths in human capital management, Bioeko needs to improve its coordination, marketing, and financial administration to boost its competitiveness. In conclusion, it is argued that the implementation of diagnostic tools will drive continuous improvements in SMEs, promoting innovation and learning through a collaborative working environment. These efforts are fundamental for the growth and sustainable success of small and medium-sized enterprises.

Resumen En este artículo, se aborda el diagnóstico empresarial a través de un estudio de caso centrado en Bioeko. El contexto del problema se centra en la necesidad de comprender los factores que afectan al logro de los objetivos estratégicos de una organización. El objetivo del artículo es realizar un análisis exhaustivo de Bioeko, utilizando una herramienta de diagnóstico organizacional. La metodología adoptada se basó en un enfoque descriptivo e inductivo respaldado por un análisis cualitativo. Se desarrolló una herramienta de diagnóstico organizacional en Excel que permite evaluar la organización en cinco áreas clave: estrategia, finanzas, marketing, operaciones y gestión de recursos humanos. Esta herramienta se complementa con cuestionarios específicos automáticos y se basa en diversas dimensiones de análisis para evaluar y mejorar áreas clave de la empresa, incluyendo la situación actual, previsiones, diagnóstico general y resultados. El estudio reveló que, a pesar de contar con fortalezas en la gestión del capital humano, Bioeko necesita mejorar su coordinación, marketing y administración financiera para impulsar su competitividad. En conclusión, se sostiene que la implementación de herramientas de diagnóstico impulsará mejoras constantes en las Mipymes, fomentando la innovación y el aprendizaje a través de un entorno laboral colaborativo. Estos esfuerzos son fundamentales para el crecimiento y el éxito sostenible de las pequeñas y medianas empresas.

ABSTRACT At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.

Resumen La administración como técnica clásica de planificación, estrategia y organización total de recursos ha sido diseñada, especialmente, con el objetivo de extraer el máximo de beneficios según los recursos disponibles. El ser humano se incorpora como recurso para fines organizacionales, pero expresa su subjetividad en busca de su deseo y proyección en el marco de las exigencias institucionales. De ahí que sea viable contextualizarla bajo la visión de balance y equilibrio. Por ello, se expone como una propuesta teórica novedosa en donde la definición de “beneficio” se extiende más allá de la utilidad financiera, modelos positivistas y reduccionistas, por cuanto se plantea una revisión de la literatura en la que todo sujeto (natural o corporativo) se identifique como un ente valorador de la maximización del beneficio bajo un balance entre el entorno y el esfuerzo realizado.

Abstract Administration as a classic technique of planning, strategy and total organization of resources designed, especially, with the aim of extracting the maximum benefits according to the available resources. The human being is incorporated as a resource for organizational purposes, but expresses his subjectivity in search of his desire and projection in the framework of institutional demands. Hence, it is feasible to contextualize it under the view of balance and equilibrium. Therefore, it is exposed as a novel theoretical proposal where the definition of "benefit" extends beyond financial utility, positivist, and reductionist models, since, a review of the literature is proposed in which every subject (natural or corporate) is identified as an entity valuing the maximization of profit under a balance between the context and the effort made.

Abstract The Superior Court of Justice (STJ), through Precedent 555, points out 3 (three) requirements so that the statute of limitations, in entries by approval, is counted from the date of occurrence of the triggering event (art. 150, § 4º National Tax Code - CTN): declaration of debt, payment and good faith. The absence of one of these requirements transfers the suspension of this period to the beginning of the following financial year (art. 173, item I of the CTN). The general objective of the study is to find out the scope of Precedent 555 of the STJ, within the scope of ICMS. In which cases the statute of limitations is counted based on the data on the occurrence of the triggering event and in which cases the statute of limitations is counted from the following fiscal year. The methodology applied was the exploratory deductive method, as analyzing some cases, especially tax benefits declared unconstitutional, Difference in Rates - DIFAL and Special Regimes, it was possible to verify in which cases there was launch, payment and, mainly, good faith on the part of the taxpayer. Thus, the following conclusion was reached: the deadline provided for in art. 173, I of the CTN applies in addition to cases of fraud, evasion and conclusion, to cases in which there was a lack of declaration and payment for each specific triggering event. However, even in cases where the tax collector does not make the assessment correctly and the administration needs to register the difference, due to the fact that the taxpayer did not hide the triggering event from the tax authorities, characterizing good faith, it is understood that the statute of limitations should be as provided for in art. 150, § 4 - CTN.

Resumo O Superior Tribunal de Justiça (STJ), por meio da Súmula 555, aponta três requisitos para que o prazo decadencial, nos lançamentos por homologação, seja contado a partir da data de ocorrência do fato gerador (art. 150, § 4º, CTN): declaração do débito, pagamento e boa-fé. A ausência de um desses requisitos transfere a contagem do prazo para o início do exercício seguinte (art. 173, inciso I, do CTN). O objetivo geral deste estudo é saber o alcance da Súmula 555 do STJ no âmbito do ICMS. Em quais hipóteses o prazo decadencial é contado da data de ocorrência do fato gerador e em quais delas o prazo decadencial é contado a partir do exercício seguinte. A metodologia aplicada foi o método dedutivo exploratório, pois a partir da análise alguns casos, especialmente benefícios fiscais declarados inconstitucionais, Diferença de Alíquotas (DIFAL) e Regimes Especiais, foi possível verificar em quais deles houve lançamento, pagamento e, principalmente, boa-fé do contribuinte. Assim, chegou-se à seguinte conclusão: o prazo previsto no art. 173, I, do CTN aplica-se - além dos casos de fraude, sonegação e conluio - aos casos em que houve ausência de declaração e pagamento a cada fato gerador específico. Porém, mesmo nos casos em que o contribuinte não faz o lançamento corretamente e, portanto, a administração necessita efetuar o lançamento da diferença, tendo em vista que o contribuinte não ocultou do Fisco o fato gerador, caracterizando a boa-fé, entende-se que o prazo decadencial deverá ser o previsto no art. 150, § 4º, CTN.

Abstract The objective of this article is the analyses of the public policies evolution that aims estimulates the education system evolution or the maneuver qualification in strategic sectors of Public Administration interest during the colonial and the imperial periods. We have analysed the work legal systems to the public servants from the begining of the public policies addopted for them, by the historical, comparative and analythical deductive methods. We adoppted the metological supposition that the portuguese legislation related to the Public Administration during the colonial period, and the brazilian legislation during the imperial period, takes in evidence in social protection mather the inherent elements to the definition of the social rights of second generation, before the introduction of the social rights in the contemporary social constitucionalism, as the provision, the material protection nature and its mantainance garantee. The Royal Tresure’s financial bankrupcy at be begining of 19th century has restricted the public policies to the jubelee and to the teacher’s retirement concessions, but didn’t lives the reward pensions, for complements the insufficient value of the mutual fund pension and to conceding the invalid person pension to the public servants hurts in the active service.

Resumo O objetivo do presente trabalho é o exame da evolução das políticas públicas que visaram o estímulo do desenvolvimento da educação ou da qualificação de mão de obra em setores de interesse estratégico da Administração Pública no período colonial e imperial. Analisamos a formação dos regimes jurídicos de trabalho estatutário dos servidores públicos a partir dos início das políticas públicas adotadas para eles, utilizando os métodos histórico, comparativo e analítico dedutivo. Adotamos a premissa metodológica de que a legislação portuguesa relativa à Administração Pública no período colonial, e a legislação brasileira na mesma matéria durante o período imperial, evidenciam em matéria de proteção social as características inerentes à definição dos direitos sociais de segunda geração, antes da introdução dos direitos sociais no constitucionalismo social contemporâneo, tais como o provisionamento, a natureza da proteção material, a duração dos benefícios e a garantia da sua manutenção. A crise orçamentária do Tesouro Real no início do século XIX restringiu as políticas públicas à concessão da jubilação e da aposentadoria para os professores, porém não puderam abandonar de todo a concessão das pensões premiais, a fim de complementar a insuficiência da pensão de montepio e para conceder a aposentadoria por invalidez aos servidores acidentados no serviço ativo.

Resumen El objetivo de esta investigación es analizar la relación entre la fragilidad financiera de los mexicanos y las siguientes variables: alfabetización financiera, ahorro, tenencia de activos, shocks financieros, educación financiera e inclusión financiera. También se identifican las características socioeconómicas y demográficas asociadas a la fragilidad financiera. Se utiliza un modelo Probit dicotómico estimado con datos de la Encuesta Nacional de Inclusión Financiera, 2021. Los resultados muestran que la alfabetización financiera, el ahorro (formal e informal), la educación financiera y la tenencia de activos se relacionan negativamente con la probabilidad de ser financieramente frágil. Los altos ingresos y la tenencia de ahorros formales e informales son los predictores más robustos de fragilidad financiera, con un efecto marginal de -9.40%, -5.34% y -5.27%, respectivamente. La probabilidad de ser financieramente frágil está relacionada con bajos ingresos y bajo nivel educativo, así como haber experimentado sobreendeudamiento en el último año. Los hallazgos pueden ser de utilidad para el diseño de estrategias de educación financiera que brinden a la población capacitación y de esta forma protección contra la disminución de ingresos.

Abstract The objective of this research is to analyze the relationship between Mexicans’ financial fragility and the following variables: financial literacy, savings, assets owning, financial shocks, financial education, and financial inclusion. Likewise, socioeconomic and demographic characteristics associated with financial fragility are identified. The dichotomous Probit model is used for the analysis, estimated with data from the 2021 National Survey of Financial Inclusion. The results show that financial literacy, savings (formal and informal), financial education and possession of assets are negatively related to the probability of being financially fragile. High income and holding formal and informal savings are the most robust predictors of financial fragility, with a marginal effect of -9.40%, -5.34% and -5.27%, respectively. The probability of being considered financially fragile is related to low income and a low educational level, plus having overspent in the last year. The findings can be useful for financial education strategies design, to provide the population financial training in resources administration and protection against income decrease.

Exchange of information is a mechanism that enables tax authorities to share tax information across borders. Exchange of information curtails harmful practices such as tax evasion and tax avoidance by promoting cooperation between tax authorities. Recent world events have seen unprecedented levels of globalisation and novel income-earning structures. Taxpayers earn income from streams that were previously unavailable. These developments have led tax authorities to implement policies that focus on improved financial transparency and better multilateral cooperation. This article argues for the implementation of blockchain technology to facilitate exchange of information in South Africa. Blockchain is a ledger that records and stores information on an online network. Blockchain's features make it conducive for use in cross-border administration and exchange of tax information. Blockchain creates a platform for financial transparency because data stored on the blockchain is reliable and accurate. Tax information is exchanged in real time, thereby reducing tax authorities' administrative burden and enhancing cooperation.

Resumo O cuidador informal presta cuidados permanentes ou regulares a pessoas idosas em situação de dependência, sem remuneração. Objetivou-se identificar as percepções de cuidadores informais sobre motivações, necessidades e benefícios do cuidado ao idoso dependente. Estudo qualitativo realizado com 10 cuidadoras informais portuguesas, a partir de um instrumento com questões sobre o cuidado prestado ao idoso e suas percepções sobre o exercício dessa função. Os resultados revelaram como motivações para o cuidado: relação de proximidade e confiança, dever de cuidar, familiar mais disponível, proximidade da residência, inexistência de vagas e elevado custo das instituições de acolhimento e desejo do idoso permanecer na sua habitação. Os principais cuidados aos idosos são: hidratação, higiene, alimentação, administração terapêutica, companhia, apoio emocional, conforto, entretenimento, promoção da autonomia e dignidade. As necessidades identificadas pelas cuidadoras foram: apoio domiciliário, da segurança social e da entidade empregadora do cuidador, ajuda financeira, suporte psicológico e capacitação para cuidar do idoso. Os benefícios do cuidado informal para o idoso dependente apontados foram: celeridade do apoio familiar, segurança física e emocional, afeto e companheirismo. Este estudo dá voz a cidadãos cruciais.

Abstract The informal caregiver provides non-remunerated permanent or regular care to dependent older adults. This qualitative study aimed to identify the perceptions of informal caregivers about motivations, needs, and benefits of caring for dependent older adults. It was conducted with ten Portuguese informal caregivers, based on an instrument with questions about the care provided to older adults and their perceptions about performing this role. The results revealed the following motivations for care: proximity and trust relationship, duty of care, more available family members, home proximity, lack of vacancies, high cost of shelter institutions, and older adults’ desire to remain in their homes. The primary care activities for older adults are hydration, hygiene, food, therapeutic administration, companionship, emotional support, comfort, entertainment, and promoting autonomy and dignity. The needs identified by the caregivers were home, social security, and the caregiver’s employer support, financial help, psychological support, and training to care for the older adults. The benefits of informal care for dependent older adults were prompt family support, physical and emotional security, affection, and companionship. This study gives voice to crucial citizens.

RESUMEN Este ensayo evalúa si el uso de la gamificación en la educación empresarial está asociado con una reducción en la aversión al riesgo entre los estudiantes de Administración de Empresas a nivel técnico. Como marco teórico, se utilizó la teoría prospectiva acumulativa. La investigación se realizó en un Instituto Federal (IF) de educación. Utilizamos una muestra de 191 participantes y el instrumento de investigación se aplicó al comienzo y al final de la asignatura. El análisis de los datos incluyó los métodos de diferencia en diferencias, emparejamiento por puntuación de propensión y regresión cuantílica. Los resultados indican que, después de la implementación de la práctica pedagógica gamificada, hubo un aumento en la propensión de los participantes a asumir riesgos relacionados con decisiones de asignación financiera y opción laboral. Esto corrobora el papel de la gamificación en el desarrollo de habilidades empresariales al revelar que su uso ayuda a preparar a los estudiantes para lidiar con incertidumbres y riesgos calculados.

ABSTRACT This article evaluates whether the use of gamification in entrepreneurship education is associated with a reduction in risk aversion among students studying at the technical level of Business Administration. As a theoretical framework, we used the Cumulative Prospect Theory. The research was conducted at a Brazilian Federal Institute (IF) of education. We used a sample of 191 participants, and the research instrument was applied at the beginning and end of the course. The data analysis included the Difference-in-Difference, Propensity Score Matching, and Quantile Regression methods. The results indicate that, after the implementation of the gamified pedagogical practice, there was an increase in the participants’ propensity to assume risks related to financial allocation decisions and occupational choices. This corroborates the role of gamification in the development of entrepreneurial skills by revealing that its use aids in preparing students to deal with uncertainties and calculated risks.

RESUMO Este estudo avalia se o uso da gamificação no ensino de empreendedorismo está associado à redução da aversão ao risco por parte de estudantes de Administração em nível técnico. Como teoria principal, foi utilizada a Teoria do Prospecto Cumulativa. A pesquisa foi conduzida em um Instituto Federal (IF) de ensino. Utilizamos uma amostra de 191 participantes, e o instrumento de pesquisa foi aplicado no início da disciplina e no seu fechamento. A análise dos dados incluiu os métodos diferenças-em-diferenças, pareamento por escores de propensão, e regressão quantílica. Os resultados indicam que, após a implementação da prática pedagógica gamificada, houve um aumento na propensão dos participantes em assumir riscos relacionados às decisões de alocações financeiras e escolha ocupacional. Isso corrobora o papel da gamificação no desenvolvimento de competências empreendedoras ao revelar que seu uso auxilia na preparação dos estudantes para lidar com incertezas e riscos calculados.

RESUMO Nesta pesquisa, buscamos responder ao seguinte problema: quais são os incentivos que podem atrair advogados públicos da PGFN para cargos de gestão e como eles se mostram presentes nesta organização? A coleta de dados foi realizada por meio de entrevistas semiestruturadas com 14 procuradores em 2019. A análise de conteúdo de grade mista resultou nas seguintes categorias: capacitação, incentivo financeiro, suporte organizacional, natureza da atividade e flexibilização das regras de trabalho. Os resultados indicam que os fatores relevantes nem sempre estão presentes na PGFN, o que diminui o interesse pelo cargo. Uma contribuição importante refere-se às especificidades do Burocrata de Médio Escalão (BME) no setor público brasileiro: as particularidades da administração pública brasileira atravessam as atividades do BME e afetam negativamente incentivos como capacitação e natureza da atividade; a permanência do ideal burocrático também impõe desafios à incorporação da flexibilização dos arranjos de trabalho.

ABSTRACT This research aims to identify the incentives that can attract public attorneys of the National Treasury Attorney’s Office (NTAO) to managerial positions and to determine whether such incentives are currently in place in this agency. Data collection was carried out through semi-structured interviews with 14 attorneys in 2019. The mixed grid content analysis resulted in the following categories of incentives: training, financial incentive, organizational support, nature of the activity, and flexibility of work arrangements. The results indicate that the main incentives are not always present in the NTAO, which decreases the public attorneys’ interest in managerial positions at the agency. An important contribution of this research refers to the specificities of the mid-level bureaucrats (MLB) in the Brazilian public sector: the activities of these professionals are permeated by the particularities of the Brazilian public administration as a whole, which negatively affects the provision of incentives such as “training” and “nature of the activity.” The persistence of the bureaucratic ideal also challenges the incorporation of incentives in the category “flexibility of work arrangements.”

RESUMEN En esta investigación buscamos dar respuesta al siguiente problema: ¿cuáles son los incentivos que pueden atraer a los abogados públicos de la Procuraduría General del Tesoro Nacional (PGFN) a cargos directivos y cómo se muestran presentes en esta organización? Se obtuvieron los datos mediante entrevistas semiestructuradas con 14 abogados fiscales en 2019. El análisis de contenido con metodología mixta resultó en las categorías: capacitación, incentivo financiero, apoyo organizacional, naturaleza de la actividad y flexibilización de las normas de trabajo. Estos factores relevantes no siempre están presentes en la PGFN, disminuyendo el interés por el puesto. Una importante contribución alude a las especificidades del Burócrata de Nivel Medio (BME) en el sector público brasileño: las particularidades de la administración pública brasileña permean las actividades del BME y afectan negativamente a incentivos como capacitación y naturaleza de la actividad; la permanencia del ideal burocrático también plantea desafíos para la incorporación de la flexibilización de los arreglos de trabajo.

Resumo Objetivo: Este artigo tem como objetivo analisar as iniciativas pioneiras de finanças públicas baseadas na tecnologia blockchain, identificando o contexto brasileiro em meio ao internacional. Além disso, o estudo busca apresentar oportunidades de aplicações da tecnologia blockchain, bem como os desafios encontrados para a sua expansão. Originalidade/valor: Apesar de a tecnologia ser empregada e testada em diferentes áreas, ainda são poucos os estudos que abrangem o setor público, em especial as finanças públicas. No Brasil, em particular, o desenvolvimento dessas aplicações inovadoras é limitado. Design/metodologia/abordagem: A partir da unidade de análise: “iniciativas pioneiras de finanças públicas baseadas na tecnologia blockchain”, foram identificados e selecionados documentos públicos, como relatórios e sites oficiais de órgãos públicos, associações e instituições. Resultados: O emprego da tecnologia blockchain foi identificado em projetos governamentais relacionados a pesquisa, identidade, desenvolvimento econômico, serviços financeiros, entre outros. No Brasil, as iniciativas de blockchain têm sido lideradas pelos setores financeiros, tecnológicos e de educação/mídia. Uma das dificuldades na pesquisa foi encontrar aplicações da tecnologia nas finanças públicas. O número de projetos dessa categoria, envolvendo a blockchain e o setor público, é escasso, no Brasil e internacionalmente. No entanto, esse cenário tem dado indícios de mudanças. Apesar de reduzida, a participação do setor público tem aumentado nos últimos anos. Observa-se que a blockchain tem muito a oferecer ao setor de finanças públicas, mas há cautela e insegurança dos governos na introdução da tecnologia. Isso porque não há como saber se a tecnologia está desenvolvida o suficiente para suportar problemas críticos no sistema público ou quais problemas singulares poderiam originar-se dessa tecnologia.

Abstract Purpose: This article aims to analyze pioneering public finance initiatives based on blockchain technology, identifying the Brazilian context amid the international. Additionally, this study seeks to present opportunities for blockchain technology applications and the challenges encountered for their expansion. Originality/value: Few studies have covered the public sector, especially public finance, despite using and testing this technology in different areas. The development of these innovative applications is limited, particularly in Brazil. Design/methodology/approach: Public documents, such as reports and official websites of public agencies, associations, and institutions, were identified and selected from the unit of analysis “pioneering public finance initiatives based on blockchain technology.” Findings: Blockchain technology has been used in government projects related to research, identity, economic development, and financial services, among others. Blockchain initiatives have been led by Brazil’s financial, technology, and education/media sectors. Finding technology applications in public finance was one of the difficulties in the research. The number of projects in this category involving blockchain and the public sector is scarce in Brazil and internationally. However, this scenario has shown signs of change. Although reduced, public sector participation has increased in recent years. Blockchain has much to offer the public finance sector, but governments have been cautious and insecure about introducing the technology. It happens because of uncertainty about whether the technology is developed enough to withstand critical problems in the public system or what unique issues could arise from that technology.

This article joins the growing discourse in search of a responsive governance model for state-owned companies (SOCs) in South Africa capable of engendering corporate governance and financial viability. The Singaporean state-holding company model of the ownership and control of SOCs (Temasek model), at the heart of which is Temasek Holdings, is widely considered the gold standard of corporate governance and financial viability across the SOCs landscape. Policymakers and scholars alike have proposed adopting this model in South Africa. However, the proposals have fallen short of critically examining the model's salient attributes, the legal and regulatory environment within which it operates, and the model's socio-political and economic logic to test its viability in the South African context. This article closes this gap by conducting a four-pronged examination of the model. First, it provides a nuanced understanding of the nature of the so-called "Singapore Inc". Secondly, it delves deeper into the model's anchoring legal and regulatory framework. Penultimately, the promise and pitfalls of the model are identified. In conclusion, it is argued that the Temasek model is exceptional in many respects and that its exceptionalism necessitates a cautious and nuanced adoption that considers the idiosyncratic circumstances of South Africa. In this regard the article proposes adapting the Temasek model and argues that the model can apply only to SOCs with commercial orientation. It proposes a super-agency akin to the Chinese State-Owned Assets Supervision and Administration Commission of the State Council (saSAC) for non-commercial entities to discharge centralised ownership and control functions. In essence the article argues that a viable model of ownership and control for SOCs capable of engendering sound corporate governance and financial viability in South Africa's SOCs is not a single entity model in the form of a state-holding company but rather a twin-track model with one track catering for commercial entities and another for non-commercial entities.

Resumen La presente investigación tuvo como objetivo general determinar si existen disposiciones legales para el control, regulación y supervisión para el uso de las criptomonedas por parte de la Administración Tributaria del Ecuador. La relevancia del estudio estuvo en el análisis del funcionamiento, naturaleza jurídica y hasta posibles mecanismos de control tributario que se pueden implementar en la transferencia de riquezas en monedas virtuales. Se utilizó un enfoque de investigación cualitativa, consistente en la recopilación de información, comparación de legislación extranjera, y entrevistas a tres especialistas del derecho tributario. Los resultados apuntaron la necesidad de regular la utilización de las criptomonedas ya que reconocen la posibilidad de inversión que direcciona al desarrollo económico del Estado. Se advierte que la globalización de la sociedad se incrementa a ritmo acelerado, y el uso de monedas virtuales se convierte en un nuevo mecanismo del sistema financiero descentralizado que precisa la implementación de las nuevas tecnologías Fintech.

Abstract The present investigation had as a general objective to propose fiscal control mechanisms of cryptocurrencies for their regulation and effective supervision by the Tax Administration in Ecuador. The relevance of the study was in the analysis of the operation, legal nature and even possible tax control mechanisms that can be implemented in the transfer of wealth in virtual currencies. A qualitative research approach was used, consisting of the collection of information, comparison of foreign legislation, and interviews with three tax law specialists. The results pointed out the need to regulate the use of cryptocurrencies since they recognize the possibility of investment that directs the economic development of the State. It is noted that the globalization of society is increasing at an accelerated rate, and the use of virtual currencies becomes a new mechanism of the decentralized financial system that requires the implementation of new Fintech technologies.

Abstract The effectiveness of strategic decisions depends, to a large extent, on the precision with which one knows one's own positioning and that of competitors. At present, the economic-financial information of almost any industry is abundant. However, most industry studies offer values that are not always applicable to the particular analysis of a company. Companies in the electrical equipment distribution sector in Spain exceed 5,000 million euros in sales and present a high degree of heterogeneity in size and strategy. Based on the theory of strategic groups, this paper proposes a method of analysis and segmentation of an industry using exclusively economic-financial information. The results obtained make it possible to identify the existing strategic groups in the industry, as well as the strengths and weaknesses of the company in relation to its "real" competitors. This information is expected to guide business decision-making towards the defensive and prospective actions necessary to improve its competitive position in the sector and in its strategic group.

Resumen: La efectividad de las decisiones estratégicas depende, en gran medida, de la precisión con que se conozca el posicionamiento propio y el de los competidores. En la actualidad, la información económico-financiera de casi cualquier industria es abundante. Sin embargo, la mayoría de los estudios sectoriales ofrecen valores medios que no siempre son aplicables al análisis particular de una empresa. Las empresas del sector de la distribución de material eléctrico en España superan los 5000 millones de euros de ventas y presentan una alta heterogeneidad en tamaño y estrategia. A partir de la teoría de los grupos estratégicos, este trabajo propone un método de análisis y segmentación de una industria utilizando exclusivamente información económico-financiera. Los resultados obtenidos permiten identificar los grupos estratégicos existentes en la industria, así como las fortalezas y debilidades de la empresa en relación con sus competidores “reales”. Se espera que esta información permita orientar la toma de decisiones empresariales hacia las acciones defensivas y prospectivas necesarias para mejorar su posicionamiento competitivo en el sector y en su grupo estratégico.

ABSTRACT The current contemporary world is debated in approaches of different styles that condition the improvement of health services based on the quality of the service provided. The global health context is constantly changing; It presents new diseases and challenges that demand better preparation from health professionals. However, the real challenge is in the hands of the authorities who have to guarantee human and technological resources, inputs and other resources to make quality medical care possible. The Health Service, like any Public Administration, needs to keep track to provide useful information and reduce uncertainty in decision-making. And this is done through accounting, which is the ideal way to transmit information on the economic activity carried out and to know its evolution. The objective of this research is to expose the importance of accounting as the central axis that guarantees the financial management of health units. The criteria that reinforce the need to maintain an adequate control of the accounting assets that guarantee the financial health of the health units are exposed; in this way, the continuity of health care is guaranteed regardless of the challenges and needs. It is concluded that the security, control and proper functioning of health units depend to a large extent on their proper financial management based on accounting elements.

RESUMEN El mundo contemporáneo actual se debate en enfoques de distintos estilos que condicionan el mejoramiento de los servicios de salud basados en la calidad del servicio prestado. El contexto salubrista mundial cambia constantemente; presenta nuevas enfermedades y retos que demandan de los profesionales de la salud una mejor preparación. Sin embargo, el verdadero reto está en mano de las autoridades que tienen que garantizar recursos humanos y tecnológicos, insumos y otros recursos para hacer posible una atención médica de calidad. El Servicio de Salud, al igual que cualquier Administración Pública, necesita llevar un control para proporcionar una información útil y reducir la incertidumbre en la toma de decisiones. Y esto se hace a través de la contabilidad, que es la manera idónea de transmitir información de la actividad económica realizada y conocer su evolución. El objetivo de la presente investigación es exponer la importancia que reviste la contabilidad como el eje central que garantiza el manejo financiero de las unidades de salud. Se exponen los criterios que refuerzan la necesidad de mantener un adecuado control de los activos contables que garanticen la salud financiera de las unidades de salud; de esta forma se garantiza la continuidad de la atención de salud independientemente de los retos y necesidades. Se concluye que la seguridad, control y adecuado funcionamiento de las unidades de salud dependen en gran medida de su adecuado manejo financiero basando en los elementos contables.