Alfred Schaeffer (1879-1957) was a German chemist who arrived in Minas Gerais in 1911 hired by the state government to organize the state health service in its newly established capital. He directed the Laboratory of Chemical Analysis of the State, and his analytical methods in dairy and mineral waters became a reference in Brazil. He also became professor of Chemistry at the new Faculty of Medicine of Belo Horizonte and founded the Chemistry Institute of the Engineering School in that city, influencing several students who became important names in Brazilian science. In addition, he was responsible for the assembly and technical coordination of pioneering industries in the dairy and wood distillation sector in the city of Santos Dumont. Later he assumed the post of technical director of Merck, also in Minas Gerais. Moving to Rio de Janeiro, he assumed a chair at the Technical School, working in teaching and research, and remained active even after retiring, publishing in important scientific journals. 18791957 1879 1957 (1879-1957 191 capital State Brazil science addition Dumont Merck Janeiro research retiring journals 1879195 187 195 (1879-195 19 187919 18 (1879-19 1 18791 (1879-1 (1879- (1879 (187 (18 (1 (

RESUMO A pandemia da Covid-19 colocou importantes desafios sanitários e económicos aos Estados e às suas burocracias. Tanto nos países desenvolvidos como nos países em desenvolvimento, as políticas implementadas reativaram as discussões sobre o papel do Estado e os seus graus de intervenção. Da mesma forma, implicaram mudanças nas condições de trabalho dos servidores públicos em função das medidas de cuidado e isolamento adotadas. Estas mudanças tiveram impacto na dinâmica das disputas trabalhistas no sector? Os conflitos registrados apresentaram novas características? Houve diferenças dependendo do nível de governo? Este artigo analisa os conflitos trabalhistas promovidos pelos trabalhadores das Administrações Públicas municipais, provinciais e nacional durante o período 2020-2022. Para caracterizar as estratégias adotadas nesta situação excepcional, são abordados especificamente os tipos de reclamações e o repertório de ações desenvolvidas foram aquelas com ou sem greve. Os dados são comparados também com os registros pré-pandêmicos. A análise desenvolvida alimenta-se da integração de dados da Base de Conflitos Trabalhistas do Ministério do Trabalho, Emprego e Seguridade Social, regulamentos, documentos oficiais e artigos de jornais. Este trabalho procura fornecer evidências empíricas que sirvam ao debate mais amplo sobre as disputas trabalhistas no setor público.

RESUMEN La pandemia de la Covid-19 concitó importantes desafíos sanitarios y económicos para los Estados y sus burocracias. Tanto en países desarrollados como en vías de desarrollo, las políticas implementadas para mitigar su impacto reactivaron las discusiones respecto del rol del Estado y sus grados de intervención. Asimismo, implicaron cambios en las condiciones de trabajo de los empleados de las Administraciones Públicas pues debieron readaptar el modo de desempeñar sus tareas ante las medidas de cuidado y aislamiento dispuestas. ¿Estos cambios impactaron sobre la dinámica de la conflictividad laboral en el sector? ¿Los conflictos laborales registrados presentaron características novedosas? ¿Existieron diferencias según el nivel de gobierno? En este trabajo se analiza el caso argentino considerando los conflictos laborales impulsados por los trabajadores de las Administraciones Públicas municipales, provinciales y nacional durante el período 2020-2022. A fin de determinar las estrategias desplegadas en ese contexto de excepcionalidad, se abordan específicamente los tipos de reclamos planteados y el repertorio de acciones desarrolladas fueran éstas con o sin paro. Asimismo para ampliar la caracterización, los datos son comparados con lo ocurrido durante 2019, año previo a la declaración de la pandemia. El análisis realizado se nutre de la integración de datos provenientes de la Base de Conflictos Laborales del Ministerio de Trabajo, Empleo y Seguridad Social de la Nación (MTEySS), normativas, documentos oficiales y artículos periodísticos. Mediante este trabajo se procura aportar evidencia empírica que sirva al debate más amplio respecto de la conflictividad laboral en el sector público.

ABSTRACT The COVID-19 pandemic raised important health and economic challenges for the States and their bureaucracies. In both developed and developing countries, the policies implemented restarted the discussions regarding the role of the State and its degrees of intervention. Likewise, they implied changes in public servants’ working conditions in light of care and isolation measures taken. Did these changes have an impact on Public Administration labor conflict dynamic? Did labor conflicts present new characteristics under pandemic context? Were there any differences depending on the level of government? This paper analyzes labor conflicts promoted by Argentine public servants of municipal, provincial and national Public Administrations during the period 2020-2022. In order to characterize their strategies in this exceptional situation, the types of claims and their repertoire of actions (strike and non-strike disputes) are specifically addressed. The data are also compared with pre-pandemic figures. The analysis is based on the data of the Labor Conflict Base of the National Ministry of Labor, Employment and Social Security, regulations, official documents and newspaper articles. This work provides empirical evidence that contributes to the broadest debate about the labor conflicts in the public sector.

RESUMO Entre 1983 e 1991, o Partido Justicialista de Santa Fé (PJSF) foi formado por uma multiplicidade de “líderes setoriais”, incapazes de se impor uns aos outros, enquanto, ao mesmo tempo, governavam a província. A organização carecia, nos termos da narrativa peronista, de um “líder político” local. A partir da análise de entrevistas próprias e de terceiros, da análise de conteúdo da imprensa local e do diálogo com a bibliografia secundária, o artigo investiga o modo como as lideranças do peronismo de Santa Fé processaram essa situação de equilíbrio de forças e o tipo de práticas que implantaram uma vez rompido esse equilíbrio. Assim, identifica-se um primeiro período (1983-1988) em que foram implantados três tipos de práticas: a realização regular de eleições internas diretas para definição de candidatos; a convocação de congressos partidários para resolver questões institucionais internas; e a distribuição de cargos no governo entre as diferentes facções do partido. Em um segundo período (1989-1991), observou-se a interrupção dessas práticas e a implementação de novas. Tratava-se da implementação da Lei das Lemas; a demissão do vice-governador da província promovida pelos próprios peronistas; e a intervenção e suspensão da vida interna da PJSF pelas autoridades justicialistas nacionais. Conclui-se que a variedade mutável de práticas observadas em ambos os momentos está associada a certas ideias que os líderes peronistas têm sobre política e como fazer política, em particular, sobre a noção de "liderança" e sobre o papel das estruturas partidárias em sua própria práxis política.

RESUMEN Una multiplicidad de “líderes de sector”, sin capacidad de imponerse uno sobre otros, configuró al Partido Justicialista de Santa Fe (PJSF) entre 1983 y 1991 mientras, al mismo tiempo, gobernaba la provincia. La organización careció, según los términos de la narrativa peronista, de un “conductor político” local. A partir del análisis de entrevistas propias y de terceros, del análisis de contenido de la prensa local y del diálogo con bibliografía secundaria, el artículo indaga en el modo en el que los líderes del peronismo santafesino tramitaron esa situación de equilibrio de fuerzas y en el tipo de prácticas que desplegaron una vez que dicho equilibrio se rompió. Se identifica, así, un primer periodo (1983-1988) en el que se desplegaron tres tipos de prácticas: la realización regular de elecciones internas directas para definir candidaturas; la convocatoria a congresos partidarios para dirimir asuntos institucionales internos; y la distribución de cargos de gobierno entre las distintas fracciones del partido. En un segundo momento (1989-1991), se observa la interrupción de dichas prácticas y la implementación de otras nuevas. Se trató de la implementación de la ley de Lemas; de la destitución del vicegobernador de la provincia promovida por parte de los propios peronistas; y de la intervención y suspensión de la vida interna del PJSF por parte de las autoridades nacionales del justicialismo. Se concluye que la cambiante paleta de prácticas observada en uno y otro momento está asociada a determinadas ideas que los dirigentes peronistas tienen sobre la política y sobre cómo hacer política, en particular, sobre la noción de la “conducción” y sobre el rol de las estructuras partidarias en su propia praxis política.

ABSTRACT Between 1983 and 1991, the Justicialist Party of Santa Fe (PJSF) was formed by a multiplicity of "sector leaders", unable to impose themselves on each other, while, at the same time, it ruled the province. The organization lacked, in the terms of the Peronist narrative, a local "political leader." Based on the analysis of our own interviews and interviews of others, the content analysis of the local press and the dialogue with secondary bibliography, the article investigates the way in which the leaders of Santa Fe Peronism processed this situation of balance of forces and the type of practices they deployed once this balance was broken. Thus, a first period (1983-1988) is identified in which three types of practices were deployed: the regular practice of direct internal elections to define candidates; the announcement of party congresses to settle internal institutional issues; and the distribution of government positions between the different factions of the party. In a second moment (1989-1991), the interruption of these practices and the implementation of new ones were observed. These included the implementation of Lemas Law; of the dismissal of the vice-governor of the province promoted by the Peronists themselves; and the intervention and suspension of the internal life of the PJSF by the national Justicialist authorities. It is concluded that the changing variety of practices observed at both times is associated with certain ideas that Peronist leaders have about politics and how to do politics, in particular, about the notion of “leadership” and on the role of party structures in their own political praxis.

RESUMO Objetivou-se analisar a Frente pela Vida (FpV), um ator da sociedade civil organizado no campo da saúde, que buscou incidir politicamente diante da crise sanitária da pandemia da covid-19 no contexto do governo Bolsonaro. As informações foram obtidas por meio de revisão documental de publicações da FpV, bem como pela observação participante de reuniões, manifestações, lives e eventos nos quais participou ou organizou, além de entrevistas com participantes do seu grupo operativo. A análise considerou as categorias origem, trajetória, atores, gestão, relação entre a FpV e movimento sanitário, sustentabilidade, desafios e perspectivas da FpV. Os resultados evidenciam que a FpV capitaneou uma grande rede de políticas formada por sujeitos individuais e coletivos, entidades científicas e organizações representativas de diversos segmentos da sociedade civil, conformando uma atualização do movimento sanitário com ampliação de sua base de sustentação social. Sua trajetória contemplou, principalmente, a ação técnico-científica e política em múltiplas arenas, tendo nos Poderes Executivo, Legislativo e Judiciário, e na sociedade civil, espaços privilegiados de inserção. Conclui-se que a FpV se revelou importante ator social na conjuntura recente, tensionando o Estado na defesa da vida, do direito universal à saúde e da expansão e fortalecimento do Sistema Único de Saúde. Objetivouse Objetivou , (FpV) covid19 covid 19 covid-1 Bolsonaro reuniões manifestações organizou operativo origem atores gestão sustentabilidade coletivos contemplou principalmente técnicocientífica técnico científica arenas Executivo Judiciário inserção Concluise Conclui recente vida Saúde (FpV covid1 1 covid-

ABSTRACT This paper examined the Front for Life (Frente pela Vida, FpV), a movement of organised civil society in the health field, which sought to achieve political impact in response to the health crisis caused by the COVID-19 pandemic in the context of the Bolsonaro administration. Information was obtained through a document review of FpV publications, participant observation in meetings, demonstrations, livestreams and events in which the front participated or organised, as well as interviews of participants in its operating group. The analytical categories used were origin, trajectory, movements, management, the relationship between the FpV and the health sector reform movement, sustainability, challenges and the FpV’s prospects. The results showed that the FpV has led a large policy network of individual and collective subjects, scientific entities and organisations representing various segments of civil society to update the health sector movement and expand its social support base. Its trajectory has involved mainly technical, scientific and political action in multiple areas, working with the Executive, Judiciary and Legislative branches of government, as well as civil society. In conclusion, the FpV has proved to be an important social movement pressing the State to defend life and the universal right to health and to expand and strengthen Brazil’s Unified Health System, the SUS. Frente Vida FpV, , FpV) field COVID19 COVID 19 COVID-1 administration publications meetings demonstrations group origin movements management sustainability FpVs s prospects subjects base technical areas Executive government conclusion Brazils Brazil System SUS COVID1 1 COVID-

Abstract: This article analyzes the discussions in the Preliminary Councils of the XXVII Legislature regarding the legitimacy of popular representatives, a discussion in which two political blocks confronted each other: that of the presumed deputies close to President Venustiano Carranza, known as the renovators, and the opposition block, known as the radicals, some of whom were close to Álvaro Obregón or Pablo González, two of the most important Constitutionalist leaders. This discussion reveals the emergent fractures in the triumphant current of the Mexican Revolution, which could first be seen in the Constitutional Congress of 1916-1917, a divide that would hold over into the XXVII Legislature and the one that followed. This division provoked fierce political struggles between congress and the Carranza administration and reduced the latter’s efficacy, as several of its most important initiatives, such as the law on the suspension of guarantees to combat the rebellions against his government, were blocked by the opposition, as they constituted the majority legislative block.

Resumen: Este artículo analiza la discusión en las Juntas Preliminares de la XXVII Legislatura acerca de la legitimidad de los representantes populares, discusión en la cual se enfrentan dos bloques, el de los presuntos diputados más cercanos al presidente Venustiano Carranza, conocidos como renovadores, y el de un bloque opositor, conocido como radical, algunos de cuyos miembros eran cercanos a Álvaro Obregón o a Pablo González, dos de los más importantes líderes del constitucionalismo. Esa discusión muestra la fractura que se estaba produciendo en la corrien te triunfadora de la Revolución, cuyos primeros signos se habían mostrado en el Congreso Constituyente de 1916-1917, división que continuó en la XXVII Legislatura y que se prolongaría también en la siguiente. Esa escisión provocó fuertes disputas políticas del Congreso con el gobierno de Venustiano Carranza y le restó eficacia a éste, pues varias de sus iniciativas más importantes, como la Ley de Suspensión de Garantías para poder combatir las rebeliones que estallaron en su gobierno, se vieron obstaculizadas por la oposición de un sector mayoritario de legisladores.

Resumen Introducción: La informalidad laboral y la formalización del empleo han sido ya ampliamente discutidas. Sin embargo, el problema sigue vigente en las agendas públicas y de gobierno tanto a nivel nacional como subnacional. Objetivo: El objetivo es evaluar el diseño de los instrumentos de política pública que ha implementado el gobierno estatal (2015-2021) para la formalización del empleo en Nuevo León. La población objetivo de los instrumentos son las Micro, Pequeñas y Medianas empresas (Mipymes) del estado de Nuevo León. Método y técnica: En una primera instancia, se llevó a cabo una investigación documental y de fuentes secundarias. Posteriormente, se realizaron entrevistas semiestructuradas con funcionarios a cargo de los instrumentos de política pública para la formalización del empleo. Se entrevistó al Director de Apoyo y Fomento a Pequeñas y Medianas empresas del Gobierno del Estado de Nuevo León; al Coordinador del Centro de Atención a Pequeñas y Medianas empresas del Gobierno del Estado de Nuevo León; a la titular de la Comisión Estatal de Mejora Regulatoria del Estado de Nuevo León; al Coordinador de Promoción y Vinculación del Programa Impulsa Nuevo León de la Secretaría de Economía del Gobierno del Estado de Nuevo León; a la Directora de Planeación y Políticas Públicas del Gobierno del Estado de Nuevo León; y al Director de la Comisión de Desarrollo Económico del Consejo Nuevo León. Para sistematizar las opiniones de los entrevistados se utilizó el programa de computadora ATLAS.ti y en su análisis se crearon las categorías que se presentan en la Tabla 2. Finalmente, se contrastó la ideología de los actores involucrados con tres preceptos clave del neoliberalismo que se identificaron. Resultados: 1. El Gobierno de Nuevo León no cuenta con información sobre el número de empleos que generan las empresas que reciben los apoyos. 2. La planeación de los instrumentos de política pública se lleva a cabo, principalmente, por el sector privado. 3. Las cámaras empresariales de las Pequeñas y Medianas empresas (Pymes) son las que se encuentran principalmente involucradas. 4. Los apoyos se otorgan a partir de que las empresas acuden al gobierno a solicitarlos y no hay investigación y desarrollo. 5. Los apoyos se concentran principalmente en las Mipymes formales, pero no se cuenta con un padrón actualizado. 6. El seguimiento y monitoreo se realiza en la medida que las empresas continúan asistiendo a las oficinas del gobierno de Nuevo León. Conclusiones: Se concluye que se requiere rediseñar los instrumentos de política pública bajo el liderazgo del gobierno estatal y vincular, concretamente, a la población objetivo de los programas con las formas de intervención estatal.

Abstract Introduction: Labor informality and the formalization of employment have already been widely discussed. However, the problem remains on the public and government agendas at both the national and subnational levels. Objective: The objective is to assess the design of the public policy instruments that the government of Nuevo León has implemented (2015-2021) for the formalization of employment. The target population of the instruments are the Micro, Small and Medium enterprises of the state of Nuevo León. Method and technique: Firstly, a documentary research in secondary sources was carried out. Subsequently, semi-structured interviews were conducted with officials in charge of the public policy instruments for the formalization of employment. The people interviewed were: the Director of Support and Development for Small and Medium Enterprises of the Government of the State of Nuevo León; the Coordinator of the Service Center for Small and Medium Enterprises of the Government of the State of Nuevo León; the head of the State Commission for Regulatory Improvement of the Government of the State of Nuevo León; the Coordinator for the Promotion of the Impulsa Nuevo León Program; the Director of Planning and Public Policies of the Government of the State of Nuevo León; and the Director of the Economic Development Commission of the Nuevo León Council. To systematize the opinions of the interviewees, the ATLAS.ti computer program was used and the categories created are presented in Table 2. Finally, the ideology of the actors involved was contrasted with three key precepts of neoliberalism that were identified. Results: 1. The Government of Nuevo León does not have information about the number of jobs generated by the companies that receive government financial support. 2. The planning of public policy instruments is carried out, mainly, by the private sector. 3. The business chambers of Small and Medium Enterprises are the ones that are mainly involved. 4. Financial support is granted after companies go to the government to request it and there is no research and development. 5. Financial support is mainly concentrated in the formal Micro, Small and Medium-sized enterprises, but there is no updated registry. 6. Monitoring is carried out as long as the companies continue to attend to the offices of the government of Nuevo León. Conclusions: It is concluded that it is necessary to redesign the public policy instruments under the leadership of the government of Nuevo León and to link, specifically, the target population of the programs with the forms of state intervention.

ABSTRACT This paper examined the Front for Life (Frente pela Vida, FpV), a movement of organised civil society in the health field, which sought to achieve political impact in response to the health crisis caused by the COVID-19 pandemic in the context of the Bolsonaro administration. Information was obtained through a document review of FpV publications, participant observation in meetings, demonstrations, livestreams and events in which the front participated or organised, as well as interviews of participants in its operating group. The analytical categories used were origin, trajectory, movements, management, the relationship between the FpV and the health sector reform movement, sustainability, challenges and the FpV’s prospects. The results showed that the FpV has led a large policy network of individual and collective subjects, scientific entities and organisations representing various segments of civil society to update the health sector movement and expand its social support base. Its trajectory has involved mainly technical, scientific and political action in multiple areas, working with the Executive, Judiciary and Legislative branches of government, as well as civil society. In conclusion, the FpV has proved to be an important social movement pressing the State to defend life and the universal right to health and to expand and strengthen Brazil’s Unified Health System, the SUS.

RESUMO Objetivou-se analisar a Frente pela Vida (FpV), um ator da sociedade civil organizado no campo da saúde, que buscou incidir politicamente diante da crise sanitária da pandemia da covid-19 no contexto do governo Bolsonaro. As informações foram obtidas por meio de revisão documental de publicações da FpV, bem como pela observação participante de reuniões, manifestações, lives e eventos nos quais participou ou organizou, além de entrevistas com participantes do seu grupo operativo. A análise considerou as categorias origem, trajetória, atores, gestão, relação entre a FpV e movimento sanitário, sustentabilidade, desafios e perspectivas da FpV. Os resultados evidenciam que a FpV capitaneou uma grande rede de políticas formada por sujeitos individuais e coletivos, entidades científicas e organizações representativas de diversos segmentos da sociedade civil, conformando uma atualização do movimento sanitário com ampliação de sua base de sustentação social. Sua trajetória contemplou, principalmente, a ação técnico-científica e política em múltiplas arenas, tendo nos Poderes Executivo, Legislativo e Judiciário, e na sociedade civil, espaços privilegiados de inserção. Conclui-se que a FpV se revelou importante ator social na conjuntura recente, tensionando o Estado na defesa da vida, do direito universal à saúde e da expansão e fortalecimento do Sistema Único de Saúde.

Resumen En este artículo se presentan los resultados de la investigación realizada acerca de la aplicación de la logística inversa en el sector textil de la ciudad de Otavalo con el fin de que las microempresas tengan la posibilidad de reciclar los desechos para luego proceder a una nueva elaboración de un nuevo producto. Por tal motivo, es necesario que se desarrolle el proceso de logística inversa y se tomen decisiones que beneficiarán al medio ambiente y a la sociedad otavaleña. Para el desarrollo de este estudio, inicialmente se realizó un estudio de la literatura que comprendió las definiciones y los tipos de logística inversa, tanto bajo el método cualitativo como el cuantitativo, que permitió estudiar el sector microempresarial textilero por medio de encuestas. Posteriormente, se obtuvieron resultados detallados de productos, materias primas y desechos, con el único propósito de dar el giro que tenían los desechos como destino final el vertedero generando un efecto negativo para el medio ambiente. Con todos los resultados, se propone mejorar los procesos internos y externos de la selección de residuos textiles, con el apoyo de responsabilidad compartida de los stakeholders, como el Gobierno, la Sociedad Civil y las Empresas Públicas, forjando la concientización de la aplicación de la logística inversa en el proceso de planificación, implantación, control y reducción de tiempos mediante el modelo SCOR, buscando la eficiencia y eficacia dentro de las microempresas para obtener al final el retorno de estos residuos para un nuevo producto.

Abstract This article shows the results of the research carried out on the application of reverse logistics in the textile sector of the city of Otavalo, for micro-enterprises to have the possibility of recycling waste and then proceed to a new development of a new product. For this reason, it is necessary to develop the reverse logistics process and make decisions that will benefit the environment of Otavalo City. To develop this study, It was necessary to read initially the literature such asdefinitions, and types of reverse logistics, likewise under the qualitative and quantitative method, which allowed to study of the textile microenterprise sector through surveys. Later detailed results of products, raw materials, and waste were obtained with the sole purpose of turning the waste into a final destination in the landfill generating a negative effect on the environment. With all the results, it is proposed to improve the internal and external processes of the selection of textile waste, with the support of shared responsibility of stakeholders, such as the Government, Civil Society, and Public Companies, forging awareness of the application of reverse logistics in the process of planning, implementation, control and time reduction through the SCOR model, seeking efficiency and effectiveness within micro-enterprises to finally obtain , the return of those waste for a new product

Digital information and data are crucial drivers of progress in various industries, including mining, where data-driven decision making optimizes resource extraction, enhances safety, and ensures sustainability. The adoption of digital technologies like artificial intelligence (AI) and the Internet of Things has amplified the importance of digital information. However, the integrity and security of this information are paramount, leading to the exploration of blockchain technology as a potential solution for secure digital value exchange in mining. This research examines blockchain's capabilities, drawing insights from its applications in sectors like banking, government, healthcare, and entertainment, and evaluates their relevance to mining's core value chain processes. The study identifies blockchain's distributed ledger technology, cryptographic security, and decentralization as unique advantages that can revolutionize mining by enhancing transaction speed, reducing costs, and improving supply chain transparency and compliance with sustainability standards. Blockchain's transparent and auditable records can enhance business transparency, fostering trust among stakeholders, including investors and regulatory bodies. The technology's consensus mechanisms and smart contracts further promote trust in collaborative ventures. This research provides a foundational understanding for decision-makers in the mining industry to evaluate blockchain's feasibility and potential return on investment, guiding strategic planning and resource allocation for blockchain applications. By leveraging blockchain, mining companies can optimize operations, improve sustainability practices, and establish a robust foundation for future growth, positioning blockchain as a transformative technology in the sector.

Resumen: La introducción de la parafiscalidad para fortalecer los programas de salud animal en Colombia trajo profundos cambios en el gobierno del sector pecuario del país, al pasar de un modelo público a uno de cooperación público-privada. La investigación analiza los mecanismos de gobernanza que a partir de estos cambios se constituyeron en la ganadería, avicultura y porcicultura, con el fin de revisar la incidencia de los ajustes en los avances del control sanitario. Para ello, se realizó un estudio de casos múltiples de los fondos de fomento pecuario de los tres subsectores, en el que se evidencia que la parafiscalidad y el modelo de asociación público-privada han permitido la consolidación formal y en la práctica para el control de enfermedades en el país.

Abstract: The introduction of quasi-tax to strengthen animal health programs in Colombia brought profound changes in the government of the country’s livestock sector by moving from a public model to one of public-private cooperation. The research analyzes the governance mechanisms that were established in livestock, poultry, and pig farming, in order to review the incidence of adjustments in the progress of health control. For this purpose, a multiple case study of the livestock promotion funds of the three subsectors was carried out, which showed that quasi-tax and the public-partnership model have allowed formal and practical consolidation for disease control in the country.

Abstract The study, focusing on the New Economy, aims to analyze the location of Information Technology (IT) activities in Brazil. Discusses this service sector and its installation in cities and analyzes the presence of companies and employees in Brazil in a comparison on a national scale between the federation units; and between municipalities; while, on a regional scale, it addresses the state of São Paulo. The work uses, above all, the official databases of the Annual List of Social Information (RAIS), linked to the Ministry of Labor and Employment of the federal government, managing to reveal the entire Brazilian territory. The theoretical basis is related to studies of innovation and territory, pointing out that the transformation of the technological base with global contours, from the second half of the 20th century, led to the emergence of a New Economy, which has an emphasis on information, knowledge, learning and innovation. As a result of the study, the presence of IT in Brazilian capitals is presented, especially in the South and Southeast of the country, with the supremacy of São Paulo and its metropolitan region. The study highlights a large concentration of IT activities in large centers, demonstrating the permanence or deepening of territorial inequalities in Brazil.

Resumo O estudo, com foco na Nova Economia, tem por objetivo analisar a localização das atividades de Tecnologias da Informação (TI) no Brasil. Discute este setor de serviços e sua instalação nas cidades, e analisa a presença de empresas e de empregados no Brasil numa comparação em escala nacional entre as unidades da federação; e entre os municípios; enquanto, na escala regional, aborda o estado de São Paulo. O trabalho se vale, sobretudo, dos bancos de dados oficiais da Relação Anual de Informações Sociais (RAIS), vinculada ao Ministério do Trabalho e Emprego do governo federal, conseguindo revelar todo o território brasileiro. A base teórica se relaciona com estudos de inovação e território, apontando que a transformação da base tecnológica com contornos globais, a partir da segunda metade do século XX, propiciou o surgimento de uma Nova Economia, que tem ênfase na informação, no conhecimento, na aprendizagem e na inovação. Como resultado do estudo, é apresentada a presença da TI nas capitais brasileiras, em especial, no Sul e Sudeste do país, com a supremacia de São Paulo e sua região metropolitana. O estudo evidencia uma grande concentração de atividades de TI nos grandes centros, manifestando a permanência ou o aprofundamento das desigualdades territoriais no Brasil.

Resumen El estudio, centrado en la Nueva Economía, tiene como objetivo analizar la localización de las actividades de Tecnologías de la Información (TI) en Brasil. Discute este sector de servicios y su instalación en las ciudades, y analiza la presencia de empresas y empleados en Brasil en una comparación a escala nacional entre las unidades de la federación; y entre municipios; mientras que, a escala regional, aborda el estado de São Paulo. El trabajo utiliza, sobre todo, las bases de datos oficiales de la Lista Anual de Informaciones Sociales (RAIS), vinculada al Ministerio de Trabajo y Empleo del Gobierno Federal, logrando revelar todo el territorio brasileño. La base teórica está relacionada con estudios de innovación y territorio, señalando que la transformación de la base tecnológica con contornos globales, a partir de la segunda mitad del siglo XX, propició el surgimiento de una Nueva Economía, que tiene énfasis en la información, conocimiento, aprendizaje e innovación. Como resultado del estudio, se presenta la presencia de TI en las capitales brasileñas, especialmente en el Sur y Sudeste del país, con supremacía de São Paulo y su región metropolitana. El estudio destaca una gran concentración de actividades de TI en grandes centros, lo que demuestra la permanencia o profundización de las desigualdades territoriales en Brasil.

ABSTRACT This study addresses the challenges and educational strategies in governmental accounting capacity building, focusing on the implementation of the International Public Sector Accounting Standards (IPSAS). The objective is to identify the obstacles faced by public sector accounting professionals and to propose educational strategies to overcome them. The qualitative methodology involves a literature review of recognized bases and a focus on the exploration of competencies needed for IPSAS implementation. The results reveal a detailed mapping of essential competencies, innovative educational strategies, and significant challenges, such as resistance to change and lack of training. The need for a comprehensive approach and specific educational programs is highlighted. In conclusion, effective IPSAS implementation requires addressing resistance to change, improved training, and technology integration to ensure accurate and transparent government financial reporting.

RESUMEN Este estudio aborda los desafíos y estrategias educativas en el desarrollo de capacidades en contabilidad gubernamental, centrándose en la implementación de las Normas Internacionales de Contabilidad del Sector Público (NICSP). El objetivo es identificar los obstáculos que enfrentan los profesionales contables del sector público y proponer estrategias educativas para superarlos. La metodología cualitativa involucra la revisión de literatura de bases reconocidas y un enfoque en la exploración de competencias necesarias para la aplicación de las NICSP. Los resultados revelan un mapeo detallado de competencias esenciales, estrategias educativas innovadoras, y desafíos significativos, como la resistencia al cambio y la falta de capacitación. Se destaca la necesidad de un enfoque integral y programas educativos específicos. En conclusión, la implementación efectiva de las NICSP requiere abordar la resistencia al cambio, mejorar la capacitación y la integración tecnológica para garantizar informes financieros gubernamentales precisos y transparentes.

INTRODUCTION: Self-employment, in which individuals work for themselves in a small business or microenterprise to earn an income or generate a salary, has been encouraged to facilitate employment opportunities in South Africa. However, participation in self-employment within the community served by professionals such as occupational therapists is limited by many factors, including effective government initiatives, such as implementing the Small Enterprise Development Agency (SEDA) policies. To enable individuals and community participation in this type of work for those with occupational dysfunction, mainly persons with disabilities, professionals such as occupational therapists need to understand the structural, contextual and occupational outcomes related to self-employment. Based on the Framework for Occupational Justice, this study explored the occupation of self-employment in microenterprises in the low-resourced urban community of Alexandra Township. METHOD: A quantitative descriptive non-experimental design study was used to identify informal microenterprises in the community using a transect walk and community mapping. Structured interviews were conducted to complete a questionnaire with key informants (service providers and business owners) who provided perceptions on factors that impacted the occupational outcomes of microenterprises. RESULTS: Structural and contextual factors from the participants' experience resulted in unjust occupational outcomes, which indicates that occupational rights, particularly participation, choice and balance, were negatively affected by the lack of opportunities, such as jobs. Occupational marginalisation and imbalance were reported since many businesses lacked adequate and appropriate space for trade. Some business owners, however, reported just occupational outcomes related to the occupational right for meaningful occupation in providing a service to the community and financial income to support themselves and their families. CONCLUSION: Occupational therapists need to play various active roles in raising the consciousness of unjust occupational outcomes and support for just occupational outcomes that are achieved in engagement in self-employment in informal microenterprises. IMPLICATIONS FOR PRACTICE: Occupational therapists should take note of the factors and occupational outcomes of being self-employed identified in this study and consider the roles they could play in expediting success in this occupation for clients. Occupational therapists could assume: • A collaborative role, such as referring and working with various key role players or sectors in the interest of sourcing and providing opportunities for skills development for those entering self-employment, particularly in entrepreneurial training. This may include working with the government (e.g., Department of Labour and Small Enterprise Development Agency), private sector (e.g., yes4youth), other professions (social workers and industrial psychologists) and organisations for persons with disabilities (e.g., Disabled People South Africa). • A researcher role by conducting further research in this field, e.g., the development of an evidence-based framework on self-employment for occupational therapists. More research is still needed on, e.g., domains such as performance patterns, performance skills and client factors related to self-employment for persons with disabilities. • An educator's role by incorporating and teaching content on self-employment as an occupation when training occupational therapy students. • A clinical role, where they could assist with adaptations to the skills, tasks or environment to facilitate engagement in self-employment. Essential aspects to consider by the occupational therapist together with their clients during the collaborative occupational therapy process include, but are not limited to, o The client's motivation, dedication and whether self-employment is the client's primary choice. o The client's potential to be self-employed and their level of resilience in dealing with factors affecting self-employment in the informal labour sector.

The need for sustainable and environmentally friendly energy sources is very important if future generations are to be spared of the misdoings of past generations. Climate change, environmental pollution, radiation pollution, and altering of the balanced ecology of the green planet earth is now a significant challenge, because if not mitigated, some island nations will disappear in the future, due to human activities energized by unsustainable fossil fuels. Based on these facts, Germany has taken concrete and important steps to stem the tide of this ill wind by embracing the Green Hydrogen system. This is more obvious in the transport system that produces more than 40% of Green House Gases in Europe. Because Germany is an industrialized European nation, the government has introduced Green Hydrogen for transportation in accordance with European Union energy policy. Therefore, this paper provides a clear, concise analysis and implementation of Green Hydrogen energy in the smart energy system. The paper presents Green Hydrogen analysis in transportation in four sections, namely, Geographical, Chemical, social, and economic aspects, respectively. The last section of this paper is the discussion of results from cost/feasibility analysis, which shows that although the expected or forecasted GH cost is US$7.11per kg from 2020 to 2050, the current growth in the green hydrogen infrastructure and technology, reduced the overall cost of GH in 2020 to $1.60/kg. An erudite conclusion and recommendations are made at the end of this research.

This article explores the experiences of doctoral students juggling parental and professional roles. It proposes a balanced-integration approach in the reflective supervisor framework to tailor support. The research focuses on identifying challenges and evaluating the approach's effectiveness, suggesting supervisors should serve as advocates for well-being and motivation. With the South African government's National Development Plan aiming for a higher education sector that can produce more than 100 doctoral graduates per one million of the population by 2030, it is imperative to understand PhD student's simultaneous identities as parents and professionals who must balance the demands of their studies, families and careers. The study advances a balanced-integration approach for supervising this demographic, with supervisors serving as advocates for the holistic well-being of these students, architects of personalised academic pathways, and catalysts for motivation inspired by family commitments. This approach adds a fifth dimension to Pearson and Kayrooz's four factors of facilitative supervisory practice. The methodology is a descriptive quantitative study research design and a cross-sectional approach based on online surveys completed by 47 respondents from 13 South African higher education institutions and eight from abroad (n = 55).