Abstract This investigation uses the method of decision analysis to analyze the positioning of the Sergipe Court of Justice, between 2020 and 2022, about the refusal of companies that offer transportation service via app to effect or cancel to remain in their registry with drivers who respond to criminal proceedings without final and unappealable decisions. The analysis of the decisions is based on some strategic theoretical frameworks, as based on the concepts of sacrificial citizenship and the economization of law, neoliberalism as a rationality and a deep process, and capitalism as surveillance. As a result, it was identified that the TJSE prioritized the contractual autonomy, the freedom to guide objective safety criteria, the misalignment of drivers with the Term and Conditions for use over the principles of the presumption of innocence and the social function of the contract. To problematize this scenario, the article also questions about the (un)protection of workers' personal data by app, the lack of transparency in the use of new technologies to collect data regarding ongoing criminal cases as a way to reiterate old social or labor exclusions. Finally, it concludes on the approximation of the grounds handled by the Sergipe Court of Justice with the new economic demands of neoliberal management, such as the reduction of the constitutional pact in favor of corporate autonomy, both on the disposability of subjects and on the irregular capture of their personal data. 202 2022 frameworks law process surveillance result autonomy criteria contract scenario unprotection un protection workers exclusions Finally management 20 2

Resumo Esta investigação utiliza o método de análises de decisões para examinar o posicionamento do Tribunal de Justiça de Sergipe, entre 2020 e 2022, sobre a recusa das empresas que oferecem o serviço de transporte via aplicativo de efetivar ou de permanecer em seu cadastro com motoristas que respondem a processos criminais sem decisões transitadas em julgado. A análise das decisões parte de alguns marcos teóricos estratégicos, como o conceito de cidadania sacrificial e da economicização do direito, do neoliberalismo enquanto uma racionalidade e um processo profundo, do capitalismo como vigilância. Como resultado, identificou-se que o TJSE priorizou a autonomia contratual, a liberdade para pautar critérios objetivos de segurança, o desalinhamento dos motoristas com o Termo e as Condições para uso em detrimento dos princípios da presunção de inocência e da função social do contrato. Para problematizar este cenário o artigo ainda questiona sobre a (des)proteção dos dados pessoais dos trabalhadores por aplicativo, a falta de transparência na utilização de novas tecnologias para coletar dados referentes a processos criminais em andamento como forma de reiterar velhas exclusões sociais ou laborais. Por fim, conclui-se sobre a aproximação dos fundamentos manejados pelo Tribunal de Justiça de Sergipe com as novas exigências econômicas da gestão neoliberal, tal como a redução do pacto constitucional em benefício da autonomia empresarial, tanto sobre a descartabilidade dos sujeitos, como sobre a captação irregular de seus dados pessoais. 202 2022 julgado estratégicos direito profundo vigilância resultado identificouse identificou se contratual segurança contrato desproteção des proteção laborais fim concluise conclui neoliberal empresarial sujeitos 20 2

Abstract SMEs are small and medium-sized enterprises that arise from an idea of marketing a product or service. The growth of these companies entails an increase in the complexity of their organization. From the increase in internal structure to the relationship with some external actors, such as regulatory and fiscal entities, it poses challenges for which adequate preparation is not always available or the most efficient path to address them is not clear. An example of this can be seen with the management of company assets, which is often rudimentary and there is no quantified notion of the criticality of assets for the SME’s business. Through an Asset Management Model, an SME can chart a path towards efficient use of its assets, avoiding unnecessary expenses in repairs, as well as problems that can affect business continuity. This better use of assets results in greater value to the SME’s business model. This technical note proposes a methodology for the implementation of Asset Management based on the INTE/ISO 55001 standard. The objective is to adapt the different steps for the early implementation of Asset Management Models that are common in large consolidated companies to small and medium-sized enterprises. This methodology was validated in a real case study in a medium-sized company in Costa Rica. The results not only showed the rudimentary asset management in SMEs but also the viability of implementing an Asset Management Model in early stages of SMEs.

Resumen Las Pymes son pequeñas y medianas empresas que nacen a partir de una idea de comercialización de un producto o servicio. El crecimiento de estas empresas conlleva un aumento en la complejidad de su organización. Desde el aumento de la estructura interna hasta la relación con algunos actores externos, como entes reguladores y fiscales, supone retos para los cuales no siempre se cuenta con la preparación adecuada o no se tiene claro el camino más eficiente para afrontarlos. Un ejemplo de esto se puede observar con la gestión de los activos de la empresa, el cual con frecuencia es rudimentario y no se tiene noción cuantificada de la criticidad de los activos para el negocio de la Pyme. A partir de un Modelo de Gestión de Activos una Pyme puede trazar una ruta hacia un aprovechamiento eficiente de sus activos, evitando gastos innecesarios en reparaciones, así como problemas que pueden afectar la continuidad del negocio. Este mejor aprovechamiento de los activos resulta en un mayor valor al modelo de negocio de la Pyme. La presente nota técnica plantea una metodología para la implementación de Gestión de Activos basada en la norma INTE/ISO 55001. El objetivo es la adaptación de los diferentes pasos para la implementación temprana de Modelos de Gestión de Activos que son usuales en empresas consolidadas de gran tamaño en pequeñas y medianas empresas. Dicha metodología fue validada en un caso de estudio real en una mediana empresa de Costa Rica. Los resultados no solo evidenciaron la gestión rudimentaria de activos en Pymes si no también la viabilidad de implementar un Modelo de Gestión de Activos en etapas tempranas de las Pymes.

Abstract This study seeks to analyze the implications of the relationship between the State and companies in the internal innovative dynamics of the companies that benefited from public innovation policies. Its empirical context is the answer of three companies of the Software and Information Technology Service Industry (S&ITS) to the promotion of the Banco Nacional de Desenvolvimento Social (BNDES) in the Programa para o Desenvolvimento da Indústria Nacional de Software e Serviços de Tecnologia da Informação (Prosoft): TOTVS, Linx e Sinqia. It was supposed that the different responses of the companies result from the different degrees of innovation of their strategic planning, which was evaluated based on the evolutionary theory of the firm and the new-weberian theory of the firm. The results confirm the hypothesis, since, although the three companies have been presented with a positive variation of their internal innovative dynamics after the promotion of the BNDES, the more innovative the strategic planning of the company the greater this positive variation. JEL: O00. policies S&ITS SITS S ITS (S&ITS BNDES (BNDES Prosoft (Prosoft) TOTVS Sinqia newweberian new weberian hypothesis since JEL O00 O (Prosoft O0

Resumo Este estudo visa a analisar as implicações da relação entre Estado e empresas nas dinâmicas inovativas internas das empresas beneficiadas por políticas públicas de inovação. Seu contexto empírico é a resposta de três empresas do setor de Software e Serviços de Tecnologia da Informação (SSTI) ao fomento do Banco Nacional de Desenvolvimento Social (BNDES) no Programa para o Desenvolvimento da Indústria Nacional de Software e Serviços de Tecnologia da Informação (Prosoft): TOTVS, Linx e Sinqia. Supôs-se que as diferentes respostas das empresas decorrem dos diferentes graus de inovação de seu planejamento estratégico, o que foi avaliado com base na teoria evolucionária da firma e na teoria neo-weberiana da firma. Os resultados confirmam essa hipótese, já que, embora as três empresas tenham apresentado uma variação positiva de suas dinâmicas inovativas internas após o fomento do BNDES, quanto mais inovativo foi o planejamento estratégico da empresa tanto maior foi essa variação positiva. SSTI (SSTI BNDES (BNDES Prosoft (Prosoft) TOTVS Sinqia Supôsse Supôs se neoweberiana neo weberiana hipótese (Prosoft

ABSTRACT Objective: competition and cooperation occur in different areas of the market. The shipping industry is one of the areas characterized by strong competition and operational cooperation with the objective of operational improvement. Through mergers and acquisitions and joint ventures, the shipping industry has advanced with its business and sought better results. Methods: we analyzed coopetition strategies between global actors of shipping industry in the Brazilian market. We used the multiple case study method with the four main shipping lines in the world based on semi-structured interviews and data from official documents. Results: the results indicate that the shipping lines often employ the strategy of joint services and slot service in partnership with other shipping companies. Market coverage, customer needs, and reduced operating costs were identified as the main motivations for coopetition in the shipping industry. Conclusions: we particularly reveal the coopetition strategies of the shipping companies evaluated in the Brazilian market and their plans to continue operating in this strategic region for the shipping industry. Objective improvement ventures Methods semistructured semi structured documents Results coverage needs Conclusions

Abstract With the growing digitalization and the need for customers to have more personalized services available, there is a constant need to innovate and fulfil the demands of customers. However, this burden has contributed to further worsening the schedule management for the service companies. Customers now are demanding more personalized service but without having any compromise on the quality and time of delivery. This resulted in creating the need to have a schedule-driven management plan designed. Despite this advantage, there are very limited studies available that even focus on the concept whereas not any study works towards understanding its contribution in affecting project management for service companies. To overcome this, the study aims to assess the perception of 200 employees and 10 managers for understanding a schedule management plan and its impact on project management worth. The employee’s perception evaluation via structural equation modelling revealed that there is no direct influence of schedule management on project management worth but via different factors and strategies the influence could be derived. Managers’ perceptions validated the findings and provided insight that strategies like the building of a cloud-based platform or predictive modelling should be designed for better schedule management plan development. However companies delivery scheduledriven driven advantage 20 1 employee s derived Managers cloudbased cloud based development 2

This study explores how pre-service mathematics teachers build alternative model simulations of real-world scenarios. Inclusion in the formal structures for wealth generation and accumulation is a fervently debated issue in South Africa. Share owning in companies listed on the Johannesburg Stock Exchange (JSE) in South Africa is one of many wealth-building tools. Related discussions evolved on the spread of share ownership among black and white citizens. Two mathematically motivated positions were reported in a newspaper. In one of their mathematics courses, prospective mathematics teachers were presented with the article and asked to reflect on it with the prompt 'Which of these two methods for determining the "number of Black South Africans holding shares on the JSE" would your group support?' Audio- and video-recorded data were collected and subjected to thematic analysis. The themes that emerged from the analysis were economic empowerment, authority of research and trustworthiness of information. The discussions reflected on the complexities and rationalities involved in decision-making of mathematically driven opposing positions on issues of social importance. The mathematically derived results of such issues will eventually be resolved in the political field. The findings revealed that building of alternative mathematical models by pre-service mathematics teachers begins with an explicit problem setting, followed by the development of mathematical models that included real-world problems. CONTRIBUTION: This article contributes to pre-service mathematics teacher education by exploring how such teachers deal with the issue of critical engagement of mathematically based arguments, highlighted in the Curriculum Assessment and Policy Standards (CAPS) document for school mathematics.

Abstract (DL). Ecosystem services are all tangible and intangible processes, goods, values, and services humans extract from ecosystems worldwide. Some ecosystems are peculiar and of local or regional importance, such as cenotes (flooded sinkholes). These are unique to the Yucatan Peninsula and are greatly important for providing various ecosystem services, including tourism and recreation, classified within cultural services, which is the subject of interest in this document. This article analyzes the cultural ecosystem services provided by cenotes, the implications of their use, and the threats facing them. We studied the relationship between man and nature and the socioeconomic importance of cenotes in the territories showing the greatest tourist growth, such as the municipality of Tulum. Here, tourist activities are carried out around natural spaces such as beaches, archaeological sites, cenotes, and caves to promote culture. The present research involved a descriptive and exploratory approach. The methodological process included three phases: 1) literature search and review in specialized search engines, websites, and online pages, as well as consultation of databases on archaeo-paleontological findings of the Instituto Nacional de Antropología e Historia (National Institute of Anthropology and History; INAH, in Spanish) and the cenote inventory of Amigos de Sian Ka'an (Friends of Sian Ka’an; a civil association); 2) identification of the cenotes with the highest number of visits in the Amigos de Sian Ka'an database and Google Earth data, using the InVEST spatial tool, to focus the research on these cenotes; and 3) classification of cenotes according to their geographic location, dissolution processes, and a proposal based on infrastructure and accessibility. All the cartographic information developed in the work was processed in the QGis3 and ArcGIS 10.8 Geographic Information Systems. The highest number of visits were recorded in Casa Cenote, Gran Cenote, Calavera, Dos Ojos, Yal Ku, and Karwash, which are mainly classified as pristine and coastal cenotes, with private management, tourist infrastructure inside and outside of the facilities, and accessibility due to their proximity to population centers. Two cultural ecosystem services were identified in cenotes: a) tourism-recreation, whose main beneficiaries are tourists, the working population, owners, and local inhabitants. The main tourist activities are snorkeling, diving, free swimming, paddleboarding, wildlife watching, hiking, and zip lining; b) education-research fostered by the archaeological and paleontological findings from the Pleistocene or Ice Age in caves and caverns, as well as the discovery of complex interconnected underground river systems. This ecosystem service has a global impact due to new theories, explanations to address emerging questions, and a deeper knowledge of the past, understanding of the present, and future explorations, together with the growing multidisciplinary and scientific interest in karst ecosystems. Specialized exploration diving by researchers and extreme-sport tourists, mainly foreigners, has grown to the extent of having promoted a specialized industry of training and certification companies, stores for diving equipment rental, and specialized diving guides. A complex organization in the provision of tourist services and chain benefits was analyzed, as well as adverse impacts derived mainly from overcrowding, legal gaps, and poor management. However, Tulum is a tourist destination with a segment of tourists seeking inner harmony, cultural connection, and environmental care. This context can be leveraged to give cenotes a more sustainable use and highlight spirituality, appreciation of nature, landscape, art, identity, and sense of belonging, among other cultural ecosystem services.

Resumen Los servicios ecosistémicos se conceptualizan como todos aquellos procesos, bienes, valores y servicios que el ser humano extrae de forma tangible e intangible de los diferentes ecosistemas distribuidos en el mundo. Algunos ecosistemas son peculiares y de importancia local o regional, como es el caso de los cenotes (dolinas inundadas), característicos de la Península de Yucatán y de gran importancia para la provisión de diversos servicios ecosistémicos, como el turismo y la recreación, clasificados dentro de la categoría de servicios culturales, tema de interés en el presente documento. El objetivo fue analizar los servicios ecosistémicos culturales de los cenotes, las implicaciones de su uso y las amenazas a las que se exponen, se indagó sobre la relación hombre naturaleza y su importancia socioeconómica en los territorios de mayor crecimiento turístico como el municipio de Tulum, en el que las actividades turísticas se desarrollan en torno a espacios naturales y creados para fomento a la cultura, como sus playas, zonas arqueológicas, cenotes y cuevas. La investigación tiene un corte descriptivo y exploratorio con un proceso metodológico dividido en tres fases: 1) búsqueda y revisión de literatura en buscadores especializados, sitios web y páginas de sitio, así como consulta de bases de datos sobre hallazgos arqueo-paleontológicos del Instituto Nacional de Antropología e Historia (INAH) e inventario de cenotes de la Asociación civil Amigos de Sian Ka’an, 2) identificación de cenotes con mayor visitación por medio de la base de datos amigos Sian Ka’an y datos obtenidos de Google Earth, en esta fase del proceso fue de utilidad la herramienta espacial InVEST para calcular las tasas de visitación y centrar la investigación en los cenotes con mayor número de visitas, y 3) clasificación de cenotes de acuerdo a la ubicación geográfica, procesos de disolución y una propuesta basada en la infraestructura y la accesibilidad. Toda la información cartográfica presentada en el trabajo fue procesada en los Sistemas de Información Geográfica QGis3 y ArcGis 10.8. Entre los resultados obtenidos, es que la mayor visitación se registró en Casa Cenote, Gran Cenote, Calavera, Dos ojos, Yal Ku y Karwash; clasificados como prístinos y costeros principalmente, con administración privada, desarrollo de infraestructura turística dentro y fuera de las instalaciones, accesibilidad y cercanía con centros de población. Se identificaron dos servicios ecosistémicos culturales en los cenotes: a) turismo-recreación, cuyos principales beneficiarios son los turistas, la población trabajadora, los propietarios y los locales. Las actividades turísticas más importantes son snorkel, buceo, nado libre, paddleboard, observación de flora y fauna, senderismo y tirolesa, b) educación-investigación, incentivado por los hallazgos arqueológicos y paleontológicos del pleistoceno o la edad de hielo en cuevas y cavernas, así como el descubrimiento de complejos sistemas de ríos subterráneos interconectados entre sí. Este servicio ecosistémico tiene un impacto a nivel global por las nuevas teorías que se están formulando, explicaciones a interrogantes y un mayor conocimiento del pasado, entendimiento del presente y prospecciones futuras, aunado al creciente interés multidisciplinar y científico de los ecosistemas kársticos. El buceo especializado en la exploración por investigadores y como deporte extremo por turistas, principalmente extranjeros; ha crecido al punto de existir empresas de capacitación y certificación, tiendas especializadas para renta de equipo y guías especializados en buceo. Se analizó una compleja organización en la prestación de servicios turísticos y beneficios en cadena, así como impactos negativos derivados principalmente de la masificación de los cenotes, vacíos legales y una débil gestión, sin embargo, Tulum es un destino turístico con un segmento ligado a la búsqueda de la armonía interior, la conexión con la cultura y el cuidado del medio ambiente, situación que puede ser aprovechada para dar a los cenotes un uso más sostenible y resaltar la espiritualidad, la apreciación de la naturaleza, el paisaje, el arte, la identidad y la pertenencia, entre otros servicios ecosistémicos culturales.

Resumen: La relación de los consumidores con las marcas pasa por nuevas perspectivas, desde una mayor utilización de las redes sociales. La relación entre clientes y empresas, basada en la lógica de servicio dominante, se vuelve recíproca, interactiva y colaborativa. El compromiso del consumidor representa esa relación del consumidor con las marcas. En la literatura se encuentran distintos modelos para mensuración del compromiso del consumidor, sin embargo, esos modelos no consideran el compromiso negativo. Por lo tanto, el objetivo de este estudio es contribuir a la validez externa de una escala de compromiso del consumidor., adaptándola al contexto de los destinos turísticos. El modelo de mensuración se compone de cuatro constructos de primer orden (interacción con el contenido, co-creación de valor, abogacía y compromiso negativo). Luego de realizar la traducción reversa y la validez de contenido, los datos se aplicaron a una muestra final de 239 turistas que debían responder cuál su compromiso con el último destino que visitaron por primera vez. Después de verificar las cargas factoriales, la confiabilidad de los datos y la relación con otros constructos, se identificó la validez de constructo (validez discriminante, convergente y nomológica). Los resultados indican que el modelo es adecuado para verificar el compromiso con los destinos turísticos y representa el primer estudio que adapta y replica la escala propuesta. Además de esas contribuciones académicas, el estudio presenta un modelo para que los administradores verifiquen el compromiso de los turistas con los destinos. La principal limitación de la investigación radica en la aplicación de la escala, sin comparación con otros modelos, proponiéndose que estudios posteriores amplíen el debate sobre la dimensionalidad del constructo, desde la comparación de diferentes modelos. Resumen perspectivas sociales empresas dominante recíproca colaborativa embargo negativo tanto consumidor. interacción contenido cocreación co creación valor . negativo) 23 vez factoriales discriminante nomológica. nomológica nomológica) propuesta académicas 2

Abstract: The relationship between customers and brands is gaining new perspectives based on the greater use of social media. The relationship between customers and companies, based on the service-dominant logic, becomes reciprocal, interactive, and collaborative. Customer engagement represents this relationship between costumers and brands. Several models for measuring customer engagement are identified in the literature, however, these models do not consider the role of negative engagement. Therefore, the aim of this study is to contribute to the external validity of a consumer engagement scale, adapting it to the context of tourist destinations. The measurement model is composed of four first-order constructs (content engagement, value co-creation, advocacy, and negative engagement). After the back translation and content validity, the data were applied to a final sample of 239 tourists who should describe their engagement with the last destination they visited for the first time. After checking the factor loadings, data reliability and relationship with other constructs, the construct validity was identified (discriminant, convergent and nomological validity). The results indicate that the model is suitable for measuring engagement with tourist destinations and represents the first study that adapts and replicates the proposed scale. In addition to these academic contributions, the study presents a model that allows managers to measure the engagement of tourists with destinations. The main limitation of the research stems from the application of the scale, without comparison with other models, suggesting that further studies broaden the debate on the dimensionality of the construct, based on the comparison of different models. Abstract media companies servicedominant service dominant logic reciprocal interactive collaborative literature however Therefore scale firstorder order cocreation, cocreation co creation, creation co-creation advocacy . engagement) 23 time loadings discriminant, discriminant (discriminant validity. validity) contributions 2

Resumo: A relação dos consumidores com as marcas passa por novas perspectivas, a partir do maior uso de mídias sociais. A relação entre clientes e empresas, com base na lógica de serviço dominante, torna-se recíproca, interativa e colaborativa. O engajamento do consumidor representa essa relação do consumidor com marcas. Identifica-se, na literatura, vários modelos para mensuração de engajamento do consumidor, todavia, esses modelos não consideram o papel do engajamento negativo. Com isso, o objetivo do presente estudo é contribuir com a validade externa de uma escala de engajamento do consumidor, adaptando-a ao contexto de destinos turísticos. O modelo de mensuração é composto por quatro constructos de primeira ordem (engajamento de conteúdo, cocriação de valor, advocacia e engajamento negativo). Após a realização da tradução reversa e validade de conteúdo, os dados foram aplicados a uma amostra final de 239 turistas que deveriam responder o seu engajamento com o último destino que visitaram pela primeira vez. Após a verificação das cargas fatoriais, confiabilidade dos dados e relação com outros constructos, identificou-se a validade de constructo (validade discriminante, convergente e validade nomológica). Os resultados indicam a necessidade de adequação do modelo para verificação do engajamento com destinos turísticos e representa o primeiro estudo que adapta e replica a escala proposta. Além dessas contribuições acadêmicas, o estudo apresenta um modelo para gestores verificarem o engajamento dos turistas com destinos. A principal limitação de pesquisa decorre da aplicação da escala, sem comparação com outros modelos, sugerindo-se que novos estudos ampliem o debate sobre dimensionalidade do constructo, a partir da comparação de modelos distintos. Resumo perspectivas sociais empresas dominante tornase torna se recíproca colaborativa Identificase, Identificase Identifica se, Identifica-se literatura todavia negativo isso adaptandoa adaptando conteúdo valor . negativo) 23 vez fatoriais identificouse identificou discriminante nomológica. nomológica nomológica) proposta acadêmicas sugerindose sugerindo distintos 2

ABSTRACT Technological progress has caused companies to automate processes as customers seek a product and/or service that is exclusive to their needs. Therefore, the study carries out a historical-logical analysis of academic documents on the metaverse in the business field. In this sense, it describes from the evolution to the digital transformation of the metaverse that optimises resources, provides unique buying and selling experiences, promotes brands, among others. In this way, documents in English and Spanish were reviewed and indexed in the databases Google Scholar, Scopus, Springer, and others. In conclusion, the research reflects the relevance of the metaverse as a virtual, immersive, convergent and three-dimensional world for the company-user, brands and sectors that seek added value to satisfy the market.

RESUMEN El avance tecnológico ha ocasionado que las empresas automaticen los procesos por cuanto el cliente busca un producto y/o servicio exclusivo a sus necesidades. Por tanto, el estudio realiza un análisis histórico-lógico de documentos académicos sobre el metaverso en el campo empresarial. En ese sentido, describe desde la evolución hasta la transformación digital del metaverso que optimiza recursos, brinda experiencias únicas de compra-venta, promueve marcas, entre otros. De manera que, se revisaron documentos en inglés y español indizados en las bases de datos Google Académico, Scopus, Springer, otros. En conclusión, la investigación refleja la relevancia del metaverso como un mundo virtual, inmersivo, convergente y tridimensional para la empresa-usuario, marcas y sectores que buscan un valor agregado para satisfacer al mercado.

Abstract Micro and small companies have very simple administrative and operational structures. Based on this premise, it is expected that their practices related to strategic cost management will be similar to each other, regardless of the sectors of economic activity of which they are part. The objective of this article is to investigate cost management practices among micro and small companies that operate in the commercial, industrial and service sectors in search of evidence of mimetic isomorphism. To carry out this research, ninety micro or small companies were analyzed. Four groups of variables were analyzed: managers' experience, marketing aspects, organizational aspects and technical aspects of strategic cost management. Data were collected from conducting a survey. Two statistical techniques were used: Kruskal-Wallis test and Mann-Whitney U test. The obtained results present significant statistical evidences about similarities concerning the practices related to cost management, indicating the presence of mimetic isomorphism between them. JEL: M41

Resumo Micro e pequenas empresas possuem estruturas administrativas e operacionais bem simples. A partir dessa premissa, se espera que suas práticas referentes à gestão estratégica de custos se assemelhem entre si, independentemente dos setores de atividade econômica dos quais façam parte. O objetivo deste artigo é investigar práticas de gestão de custos entre micro e pequenas empresas que atuam nos setores comercial, industrial e de prestação de serviços em busca de evidências de isomorfismo mimético. Para a realização desta pesquisa, foram analisadas noventa empresas de micro ou pequeno porte. Quatro grupos de variáveis foram analisados: experiência dos gestores, aspectos mercadológicos, aspectos organizacionais e aspectos técnicos da gestão estratégica de custos. Os dados foram coletados a partir da realização de um survey. Duas técnicas estatísticas foram utilizadas: teste de Kruskal-Wallis e teste U de Mann-Whitney. Os resultados obtidos apresentam evidências estatísticas significativas sobre semelhanças acerca das práticas referentes à gestão de custos indicando a presença de isomorfismo mimético entre elas. JEL: M41

Resumen Las micro y pequeñas empresas tienen estructuras administrativas y operativas muy simples. Con base en esta premisa, se espera que sus prácticas relacionadas con la gestión estratégica de costos sean similares entre sí, independientemente de los sectores de actividad económica de los que formen parte. El objetivo de este artículo es investigar prácticas de gestión de costos entre micro y pequeñas empresas que operan en los sectores comercial, industrial y de servicios en busca de evidencias de isomorfismo mimético. Para llevar a cabo esta investigación se analizaron noventa micro o pequeñas empresas. Se analizaron cuatro grupos de variables: experiencia de los gerentes, aspectos de marketing, aspectos organizacionales y aspectos técnicos de la gestión estratégica de costos. Los datos fueron recolectados a partir de la realización de una encuesta. Se utilizaron dos técnicas estadísticas: prueba de Kruskal-Wallis y prueba U de Mann-Whitney. Los resultados obtenidos presentan evidencias estadísticas significativas sobre similitudes en las prácticas relacionadas con la gestión de costos, indicando la presencia de isomorfismo mimético entre ellas. JEL: M41

Résumé Les PME ont des structures administratives et opérationnelles très simples. Partant de ce postulat, on s'attend à ce que leurs pratiques liées à la gestion stratégique des coûts soient similaires les unes aux autres, peu importe les secteurs d'activité économique auxquels elles appartiennent. L'objectif de cet article est d'étudier les pratiques de gestion des coûts parmi les PME qui opèrent dans les secteurs commercial, industriel et des services à la recherche de preuves d'isomorphisme mimétique. Pour mener à bien cette recherche, quatre-vingt-dix PME ont été analysées. Quatre groupes de variables ont été analysés: l'expérience des managers, les aspects marketing, les aspects organisationnels et les aspects techniques de la gestion stratégique des coûts. Les données ont été recueillies à la suite d'une enquête. Deux techniques statistiques ont été utilisées: le test de Kruskal-Wallis et le test U de Mann-Whitney. Les résultats obtenus présentent des preuves statistiques significatives de similitudes dans les pratiques liées à la gestion des coûts, indiquant la présence d'un isomorphisme mimétique entre elles. JEL: M41

Resumen Los establecimientos de la rama ferretera forman parte del conjunto de negocios que ofrecen servicios a personas particulares y compañías dedicadas al sector de la construcción de obras civiles. Estos establecimientos han venido incorporándose al sistema económico de una manera creciente, atendiendo la demanda de consumidores sensibles y cada vez más exigentes en materia de atención, por lo que se han visto en la necesidad de adoptar medidas que le ayuden a prestar un mejor y más eficiente servicio. Partiendo de ese hecho, el objetivo del estudio fue evaluar la calidad del servicio de atención al cliente de la empresa ferretera Ferreleczam. Desde el punto de vista metodológico se abordó como una investigación mixta, a partir de la aplicación de una encuesta a una muestra conformada por 450 compradores del referido establecimiento comercial. Se encontraron algunas debilidades en atención al cliente y la gestión de ventas, lo que permite concluir que es necesario diseñar estrategias para mejorar sustancialmente la atención que la empresa oferta a cada uno de sus clientes.

Abstract The establishments of the hardware industry are part of the set of businesses that offer services to individuals and companies dedicated to the construction sector of civil works. These establishments have been incorporating into the economic system in a growing way, meeting the demand of sensitive and increasingly demanding consumers in terms of care, for which, they have seen the need to adopt measures that help them provide a better and more efficient service. Based on this fact, the objective of this study is to evaluate the quality of care that the hardware company Ferreleczam provides to its customers. From the methodological point of view, it was approached as a mixed investigation, based on the application of a survey to a sample made up of 450 buyers of the aforementioned commercial establishment. Some weaknesses were found in customer service and sales management, which allows us to conclude that it is necessary to design strategies to substantially improve the attention that the company offers to each of its customers.

Resumen Las cooperativas agropecuarias tienen una larga experiencia en ofrecer servicios de asistencia técnica a sus socios. Esta actuación, y las consecuencias que de ella se derivan, aunque potencialmente diversa y relevante, no han sido suficientemente discutida por las cooperativas, institutos de investigación y empresas prestadoras del servicio. Esta es una investigación teórica, que tiene como objetivo investigar el tema, a partir de las experiencias de las cooperativas en Minas Gerais, Brasil. Dado el contexto competitivo en el que se encuentran, las cooperativas agropecuarias necesitan dar respuestas económicas al mismo tiempo que son organizaciones que tienen la capacidad de intervenir en la realidad social de la población; es decir, las cooperativas agropecuarias son un acto local que cumplen funciones en la promoción de mejores condiciones de vida para sus asociados y son potenciales protagonistas del desarrollo rural. La conclusión apunta que considerar los servicios de los departamentos de asistencia técnica y extensión rural como una Cooperativa ATER permitiría una mayor integración entre los sectores administrativo, comercial y financiero de la cooperativa y el desarrollo colectivo de los cooperativistas. socios actuación derivan relevante servicio teórica tema Gerais Brasil encuentran población decir administrativo cooperativistas

Abstract Agricultural cooperatives have long experience in offering technical assistance services to their members. This action, and the consequences arising from it, although potentially diverse and relevant, has not been sufficiently discussed by cooperatives, research institutes and companies that provide the service. This is a theoretical investigation, which aims to investigate the issue, based on the experiences of cooperatives in Minas Gerais, Brazil. Given the competitive context in which they find themselves, agricultural cooperatives need to provide economic responses at the same time that they are organizations that have the capacity to intervene in the social reality of the population; that is, agricultural cooperatives are a local act that fulfill functions in the promotion of better living conditions for their associates and are potential protagonists of rural development. The conclusion points out that considering the services of the technical assistance and rural extension departments as an ATER Cooperative would enable greater integration between the administrative, commercial and financial sectors of the cooperative and the collective development of the cooperative members. members action it relevant service investigation issue Gerais Brazil themselves population administrative

Resumo As cooperativas agropecuárias têm longa experiência na oferta de serviços de assistência técnica para os seus associados. Esta atuação, e as consequências advindas dela, apesar de potencialmente diversa e relevante, não tem sido suficientemente discutida por cooperativas, institutos de pesquisa e empresas que prestam o serviço. Trata-se de uma investigação teórica, que tem por objetivo investigar a questão, baseada nas experiências das cooperativas de Minas Gerais, no Brasil. Dado o contexto competitivo em que se encontram, as cooperativas agropecuárias precisam dar respostas econômicas, ao tempo em que são organizações que têm a capacidade de intervir na realidade social da população; ou seja, as cooperativas agropecuárias são atos locais que cumprem funções na promoção de melhores condições de vida para seus associados e são potenciais protagonistas do desenvolvimento rural. A conclusão aponta que considerar os serviços dos departamentos de assistência técnica e de extensão rural como uma ATER Cooperativa possibilitaria uma maior integração entre os setores administrativos, comerciais e financeiros da cooperativa, bem como o desenvolvimento coletivo dos cooperados. atuação dela relevante serviço Tratase Trata teórica questão Gerais Brasil encontram econômicas população seja administrativos cooperativa cooperados

Resumen El presente estudio indaga sobre los sistemas de calidad existentes en Costa Rica e internacionalmente, que pueden ser implementados por emprendimientos y por micro, pequeñas y medianas empresas (PYMES) turísticas como herramienta que asegure la gestión de calidad en el sector turismo, en momentos donde la calidad total constituye un elemento vital de competitividad, confianza y garantía sobre las medidas de salubridad en un contexto pandémico. Desde un enfoque exploratorio, se aborda los sistemas, sus requerimientos, accesibilidad de implementación y los desafíos que puedan existir sobre todo para aquellas empresas medianas y pequeñas mayormente afectadas por las consecuencias económicas generadas por la pandemia por COVID-19 y que deseen o deban implementar dichos modelos de calidad en su operación empresarial. La metodología se basó en una cuidadosa revisión de bibliografía científica y académica sobre la temática estudiada, como sustento para la contextualización y determinación de elementos técnicos requeridos para su aplicabilidad, así como en la consulta con expertos relacionados al problema de investigación. El estudio visualiza las serias limitaciones y desafíos de accesibilidad que enfrentan sobre todo aquellos emprendimientos y PYMES con algún grado de informalidad para acceder a modelos de calidad aplicables, exponiendo como área de oportunidad la necesidad de alternativas, por parte del sector público y privado, que faciliten oportunidades a estas unidades comerciales para la mejora de su producto turístico.

Summary This study inquires about existing quality systems in Costa Rica and internationally, which can be implemented by tourism enterprises and micro, small, and medium-sized enterprises (SMEs) as a tool to ensure quality management in the tourism sector, at times when total quality constitutes a vital element of competitiveness, confidence and guarantee on sanitation measures in a pandemic context. From an exploratory approach, the systems, their requirements, implementation accessibility and the challenges that may exist are addressed, especially for those medium-sized and small companies most affected by the economic consequences generated by the COVID-19 pandemic and that wish or must implement these quality models in their business operation. The methodology was based on a careful review of scientific and academic literature on the subject studied, as support for the contextualization and determination of technical elements required for its applicability, as well as consultation with experts related to the research problem. The study visualizes the serious limitations and accessibility challenges faced by all those enterprises and SMEs with some degree of informality to access models of corresponding quality, exposing as an area of opportunity the need for alternatives, by the public and private sectors, which provide opportunities for these business units to improve their tourism product.

Résumé Cette étude porte sur les systèmes de qualité existants au Costa Rica et au niveau international qui peuvent être mis en place dans les entreprises, les microentreprises, les petites et moyennes entreprises (les PME); il s'agit d'utiliser ces systèmes comme outil pour assurer la gestion de la qualité dans le domaine touristique, particulièrement, dans ces moments où la qualité est un élément essentiel pour la compétitivité, la confiance et la garantie sur les mesures de salubrité dans un contexte pandémique. Sous une approche exploratoire, l'étude aborde les systèmes, leurs exigences, leur accessibilité de mise en place ainsi que les défis qui puissent exister, notamment pour toutes ces petites et moyennes entreprises affectées par les conséquences économiques causés par la pandémie de la Covid-19 et qui souhaitent ou doivent mettre en place des modèles de qualité dans leur gestion commerciale. Pour ce faire, on a utilisé une méthodologie basée sur une minutieuse révision bibliographique, à caractère scientifique et académique, concernant le sujet étudié ce qui a permis de contextualiser et de déterminer les éléments techniques nécessaires pour la mise en place des ces systèmes. D'ailleurs, on a consulté des experts liés au sujet et au thème de recherche. L'étude analyse aussi les sérieuses implications et les défis d'accessibilité auxquels les entreprises et les PME doivent faire face afin d'accéder aux modèles de qualités susceptibles d'être appliqués. Parmi les découvertes, on peut citer le besoin d'alternatives qui facilitent au secteur public et le privé les opportunités commerciales pour l'amélioration de leur produit touristique.

Abstract Special Employment Centres are an opportunity for integration into the labour market of people with disabilities in different sectors of activity. There are few studies in Spain that disaggregate these companies by sector. Therefore, the main objective of this paper is to study the economic sustainability of 662 special employment centres for the period 2014-2020, grouped by activity sectors based on economic and financial profitability, as well as to analyse the response of CEEs to the Covid-19 crisis. An exploratory study is carried out using a quantitative methodology. In view of the results, we find that these companies predominate mainly in Andalusia, Madrid, Castile and Leon and Catalonia. Furthermore, we see that they prevail in the service sector, are predominantly limited companies, are economically sustainable and have been affected by the Covid-19 crisis, although not all sectors in the same way.

Resumen Los Centros Especiales de Empleo (CEEs) son una oportunidad de integración en el mercado laboral de personas con discapacidad en distintos sectores de actividad. Existen pocos estudios en España en los que se desagreguen estas empresas por sectores. Por tanto, el objetivo principal de este trabajo es estudiar la sostenibilidad económica de 662 centros especiales de empleo para el período 2014-2020, agrupadas por sectores de actividad en base a la rentabilidad económica y financiera, así como analizar la respuesta de los CEEs ante la crisis de la Covid-19. Se realiza un estudio exploratorio aplicando una metodología cuantitativa. A la vista de los resultados, comprobamos que estas empresas predominan principalmente en Andalucía, Madrid, Castilla y León y Cataluña. Además, vemos que prevalecen en el sector servicios, predominan las sociedades limitadas, son sostenibles económicamente y se han visto afectadas por la crisis de la Covid-19, aunque no todos los sectores de igual forma.

Abstract This work studies the relationship between the implementation of the Electronic Service Invoice (NFS-e) and the collection of the Tax on Services of Any Nature (ISSQN) in municipalities in four microregions of the State of Rio Grande do Norte. A panel data analysis is applied for the years 2013 to 2016 based on official information on the dates of adoption of the NFS-e and the gross collection of the ISSQN, population size, employed and salaried personnel, number of active companies and Gross Domestic Product. The results suggest that the implementation of the NFS-e, for a complete fiscal year, results in about 46% of increase in the collection of the ISSQN to the municipalities that make use of the innovation, compared to those that do not adopt this technological resource, indicating that this can be a good strategy to combat tax evasion and increase revenue for small municipalities.

Resumo Este trabalho estuda a relação entre a implantação da Nota Fiscal de Serviços Eletrônica (NFS-e) e a arrecadação do Imposto Sobre Serviços de Qualquer Natureza (ISSQN) em municípios de quatro microrregiões do Estado do Rio Grande do Norte. Aplica-se uma análise de dados em painel para os anos de 2013 a 2016 com base em informações oficiais sobre as datas de adoção da NFS-e e de arrecadação bruta do ISSQN, dimensão populacional, pessoal ocupado e assalariado, quantitativo de empresas atuantes e Produto Interno Bruto. Os resultados sugerem que a implantação da NFS-e, por todo um ano fiscal completo, repercute em cerca de 46% de acréscimo na arrecadação do ISSQN aos municípios que fazem uso da inovação, frente aos que não adotam esse recurso tecnológico, indicando que esta pode ser uma boa estratégia de combate à evasão fiscal e de aumento de arrecadação para pequenos municípios.