Resumo O objetivo deste artigo é analisar a percepção de professores universitários sobre os determinantes da adoção de tecnologias de mercado no currículo dos cursos de graduação em Ciências Contábeis da América Latina. Este estudo é baseado na Teoria Unificada de Aceitação e Uso de Tecnologia 2 (UTAUT2). Foi realizada uma survey com professores de cursos de graduação em contabilidade localizados em países que fazem parte da América Latina, resultando em uma amostra de 151 professores distribuídos em 16 países. Os dados foram analisados por meio de uma abordagem de métodos mistos, utilizando Modelagem de Equações Estruturais - Mínimos Quadrados Parciais e Análise Comparativa Qualitativa fuzzy-set. Os resultados mostram a influência simétrica do hábito, expectativa de desempenho e influência social na adoção de tecnologias de mercado, independentemente da idade, experiência acadêmica ou gênero. Além disso, várias combinações assimétricas de condições acarretam em uma alta adoção de tecnologias de mercado nos currículos de contabilidade, com a expectativa de desempenho presente em todas as combinações possíveis. Latina UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mistos fuzzyset. fuzzyset fuzzy set. set fuzzy-set hábito idade gênero disso possíveis (UTAUT2 (UTAUT

Abstract The aim of this article is to analyze the perception of university professors regarding the determinants of adopting market technologies in the curriculums of undergraduate accounting courses in Latin America. This study is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). A survey was conducted with professors from undergraduate accounting courses located in the countries that make up Latin America, resulting in a sample of 151 professors distributed among 16 countries. The data was analyzed through a mixed-method approach using Partial Least Squares - Structural Equation Modeling and fuzzy-set Qualitative Comparative Analysis. The findings show the symmetrical influence of habit, performance expectancy, and social influence on the adoption of market technologies regardless of age, academic experience or gender. Furthermore, various asymmetrical combinations of conditions bring about a high adoption of market technologies in accounting curricula, with performance expectancy being present in all possible combinations. America UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mixedmethod mixed method fuzzyset fuzzy set Analysis habit age gender Furthermore curricula (UTAUT2 (UTAUT

RESUMO A Teoria da Dependência dos Recursos procura entender como fatores externos influenciam o comportamento da organização, sua dependência e diversificação de recursos. Este estudo analisa a influência dos desempenhos econômico-financeiro e esportivo na diversificação das receitas de 24 clubes de futebol brasileiros. A composição das receitas foi analisada por meio da classificação da APFUT, adicionada da categoria “Receitas Financeiras”, enquanto o indicador Hirschman-Herfindahl adaptado foi utilizado para medir o nível de diversificação. Os resultados indicam que as principais receitas dos clubes são Direitos de Transmissão, Repasse de Direitos Federativos e Patrocínio. Os modelos apontaram efeitos positivos da rentabilidade e Ranking da CBF, e negativo do acesso à primeira divisão no nível de diversificação, indicando a relevância de elementos econômicos e esportivos. Este estudo contribui para a análise dos desempenhos esportivo e econômico-financeiro, os quais afetam a gestão de receitas, bem como endossa a discussão sobre a necessidade de diversificação das receitas como uma das medidas para evitar dificuldades financeiras. organização recursos econômicofinanceiro econômico financeiro 2 brasileiros APFUT Receitas Financeiras, Financeiras , Financeiras” HirschmanHerfindahl Hirschman Herfindahl Transmissão Patrocínio CBF esportivos econômicofinanceiro, financeiro, financeiras

ABSTRACT The Resource Dependence Theory seeks to understand how external factors influence an organization's behavior, dependency, and diversification of resources. This study analyzes the influence of economic-financial and sports performance on the revenue diversification of 24 Brazilian football clubs. The composition of the revenues was analyzed through the APFUT classification, with the addition of the "Financial Revenues" category, while the adapted Hirschman-Herfindahl Index was used to measure the level of diversification. The results indicate that the clubs' main revenues are Broadcasting Rights, Transfer of Federative Rights, and Sponsorship. The models pointed to the positive effects of profitability and Brazilian Football Confederation (CBF) Ranking and the negative effect of promotion to the first division on the diversification level, indicating the relevance of economic and sports elements. This study contributes to the analysis of sports and economic-financial performance, which affect revenue management, and endorses the discussion on the need for revenue diversification as one of the measures to avoid financial difficulties. organizations organization s behavior dependency resources economicfinancial 2 clubs classification Financial Revenues category HirschmanHerfindahl Hirschman Herfindahl Rights Sponsorship CBF (CBF elements management difficulties

RESUMEN La presente investigación tuvo como objetivo analizar los efectos de la transformación digital en el sector contable y financiero en Ecuador. Para lograr este objetivo se establecieron tres objetivos específicos, que fueron: identificar los cambios que la transformación digital ha generado en los procesos contables y financieros en empresas ecuatorianas de diversos sectores industriales, analizar las percepciones de los contadores y financieros sobre la adopción de tecnologías digitales en sus tareas cotidianas y cómo afecta a su desempeño laboral, y evaluar la efectividad de las soluciones tecnológicas implementadas en el sector contable y financiero en Ecuador, en términos de eficiencia, reducción de costos y mejora en la toma de decisiones. Para llevar a cabo esta investigación se utilizó un diseño de investigación no experimental de tipo transversal y se aplicó un cuestionario a 150 contadores y financieros de diferentes empresas de Ecuador. Los resultados de la investigación indican que la transformación digital ha tenido un impacto positivo en el sector contable y financiero en Ecuador, ya que ha permitido una mayor eficiencia en los procesos, reducción de costos y mejora en la toma de decisiones. Asimismo, los contadores y financieros perciben que la adopción de tecnologías digitales en sus tareas cotidianas ha mejorado su desempeño laboral y les ha permitido enfocarse en tareas más estratégicas. En cuanto a las soluciones tecnológicas implementadas en el sector contable y financiero, se encontró que las más utilizadas son el software de contabilidad y finanzas, los sistemas de gestión de recursos empresariales y los sistemas de gestión documental. Estas soluciones han demostrado ser efectivas en la mejora de los procesos y en la reducción de costos.

ABSTRACT The objective of this research was to analyze the effects of digital transformation in the accounting and financial sector in Ecuador. To achieve this objective, three specific objectives were established, which were: to identify the changes that digital transformation has generated in accounting and financial processes in Ecuadorian companies from various industrial sectors, to analyze the perceptions of accountants and financiers about the adoption of digital technologies in their daily tasks and how it affects their work performance, and evaluate the effectiveness of the technological solutions implemented in the accounting and financial sector in Ecuador, in terms of efficiency, cost reduction and improvement in decision making. To carry out this research, a non-experimental cross-sectional research design was used and a questionnaire was applied to 150 accountants and financiers from different companies in Ecuador. The results of the research indicate that digital transformation has had a positive impact on the accounting and financial sector in Ecuador, since it has allowed greater efficiency in processes, cost reduction, and improved decision-making. Likewise, accountants and financiers perceive that the adoption of digital technologies in their daily tasks has improved their work performance and has allowed them to focus on more strategic tasks. Regarding the technological solutions implemented in the accounting and financial sector, it was found that the most used are accounting and finance software, business resource management systems and document management systems. These solutions have proven to be effective in improving processes and reducing costs.

Abstract The research analyzes the variables that influence the strengthening of business and tax culture through knowledge management. Methodologically, it is a study with a qualitative and analytical approach. The study highlights the importance of knowledge management as a catalyst for improving organizational culture and tax compliance in companies. Variables such as effective communication allow the organization to improve tax and administrative management through the individual knowledge of each employee. The acquisition of skills and knowledge through training and education strengthens the resilience of individuals to regulatory changes. Technology, used as a management and process optimization tool, reduces error variability while increasing efficiency and performance. Teamwork in the execution of tasks facilitates more efficient planning and optimal allocation of individual responsibilities. Finally, by implementing a risk management approach, it is possible to exercise greater diligence in the early detection of errors and minimize their impact on the ongoing business development context.

Resumen La investigación analiza las variables que influyen en el fortalecimiento de la cultura empresarial y tributaria a través de la gestión del conocimiento. A nivel metodológico es un estudio con enfoque cualitativo y analítico. El estudio destaca la importancia de la gestión del conocimiento como un catalizador para mejorar la cultura organizacional y el cumplimiento tributario en las empresas. Variables como la comunicación efectiva, permite en la organización el mejoramiento en la gestión tributaria y administrativa por medio del conocimiento individual de cada trabajador; la adquisición de habilidades y conocimientos a través de la formación y capacitación fortalece la resiliencia de los individuos ante las modificaciones regulatorias; la tecnología, utilizada como un instrumento para la gestión y optimización de los procesos, reduce la variabilidad de errores, al tiempo que aumenta la eficiencia y el rendimiento; el trabajo en equipo en la ejecución de tareas facilita una planificación más eficiente y una asignación óptima de las responsabilidades individuales; y finalmente, mediante la implementación de un enfoque de gestión de riesgos, es posible ejercer una mayor diligencia en la detección temprana de fallos y en la minimización de su impacto en el contexto del desarrollo del negocio en marcha.

Abstract: The objective of this study is to assess the association between the levels of reading comprehension, well-being, motivation, and academic performance. A quantitative approach of descriptive and correlational scope is applied through a cross-sectional design that evaluates, from an expository-argumentative text, the reading comprehension of a sample of business engineering students from a traditional university located in South-Central Chile. The results show that literal comprehension is completely achieved by 77.55% of the students, as well as the inferential level. However, in the organizational, critical, and appreciative areas, none of the students achieve the desired maximum. A weak and significant correlation is observed between the mood of the participants and the literal and inferential domains. It is concluded that the appreciative level of reading could have an impact on student university academic performance.

Resumen: El objetivo de este estudio es analizar la asociación entre los niveles de comprensión lectora, el bienestar, la motivación y el rendimiento académico. Se aplica un enfoque cuantitativo de alcance descriptivo y correlacional, a través de un diseño de corte transversal que evalúa a partir de un texto expositivo-argumentativo la comprensión lectora de una muestra de estudiantes de ingeniería comercial de una universidad tradicional del centro sur de Chile. Los resultados muestran que la comprensión literal es completamente lograda por el 77.55% de los estudiantes, así como el nivel inferencial. No obstante, en los ámbitos organizacionales, crítico y apreciativo ninguno logra el máximo deseado. Se observa una correlación débil y significativa entre el estado de ánimo de los participantes y el dominio literal e inferencial. Se concluye que el nivel apreciativo de lectura podría tener incidencia en el rendimiento académico universitario de los estudiantes.

Resumen: Este artículo analiza el impacto potencial de los chatbots en el mejoramiento del servicio al cliente en la industria logística, evaluando el rendimiento de diez destacadas empresas en Colombia, Perú y Ecuador (zona CPE). Estas empresas, insertas en el sector de servicios logísticos, desempeñan un papel crucial en la cadena de suministro, ofreciendo servicios especializados que abarcan transporte, almacenamiento y otras áreas dentro de su actividad económica. El estudio, que incluyó a 1250 usuarios individuales tipo B2C (empresa a consumidor) de chatbots, se enfocó en analizar la efectividad de estas herramientas y su repercusión en la conformidad del cliente. Mediante análisis de regresión múltiple, se identificaron elementos fundamentales que inciden en la satisfacción del cliente, como la capacidad de abordar problemas, el conocimiento detallado de la empresa, la autonomía en la resolución de problemas, la precisión gramatical y la reputación general. Los resultados destacan el potencial de los agentes virtuales para mejorar significativamente la atención al consumidor en la logística, señalando su eficacia en la resolución de problemas, familiaridad con productos y servicios, autonomía en la resolución de problemas, corrección gramatical y recomendaciones de usuarios. Estos hallazgos son cruciales para el sector logístico, subrayando el papel transformador de los chatbots en la elevación de la satisfacción del cliente y la eficiencia operativa mediante la integración tecnológica.

Abstract: The article analyzes the potential effectiveness of chatbots on enhancing consumer service in the logistics industry, assessing the performance of ten prominent companies in Colombia, Peru, and Ecuador (CPE region). These companies, situated in the logistics services sector, play a crucial role in the supply chain, offering specialized services encompassing transportation, storage, and other areas within their economic activities. The study, involving 1250 individual B2C (business-to-consumer) users of chatbots, focused on analyzing the effectiveness of these tools and their impact on customer satisfaction. Through multiple regression analysis, key factors influencing customer satisfaction were identified, such as the ability to address issues, detailed knowledge of the company, autonomy in issue resolution, grammatical accuracy, and overall reputation. The results underscore the significant potential of chatbots to enhance customer service in logistics, emphasizing their effectiveness in issue resolution, familiarity with products and services, autonomy in issue resolution, grammatical correctness, and user recommendations. These findings are vital for the logistics sector, highlighting the transformative role of chatbots in elevating customer satisfaction and operational efficiency through technological integration.

Resumen La investigación tiene como objetivo la elaboración de un modelo agrometeorológico de pronóstico del rendimiento agrícola azucarero. Se tomaron los rendimientos por cepas y totales, área de cada cepa y total, y edad de la plantación de 13 Unidades Empresariales de Base de las provincias Cienfuegos, Sancti Spíritus y Ciego de Ávila en el período 1980-2015; así como, registros mensuales de precipitación, temperatura media y evapotranspiración de siete estaciones meteorológicas. Se calculó el Índice Potencial Productivo según la fase fenológica en la que se encuentre para comprobar su grado de efectividad. Para el procesamiento estadístico se utilizó el tabulador Excel, STATISTICA versión 8.0.5 y el módulo matemático SciPy. La efectividad de las estimaciones de rendimiento agrícola obtenidas con el modelo presentado para las zafras 2011 - 2015, se comparó usando el coeficiente de determinación R2, analizando la relación establecida entre las variables regresoras y el predictando. El modelo de regresión lineal múltiple permite realizar pronósticos de rendimiento agrícola con precisión y ajuste, en dependencia de los escenarios comerciales concretos de la producción cañera del país. La provincia Ciego de Ávila revela, de las tres en estudio, el mayor grado de efectividad en la estimación del rendimiento agrícola de la caña de azúcar.

Abstract The objective of the research is the development of an agrometeorological model for forecasting sugar agricultural yield. The yields by strains and totals, area of each strain and total, and age of the plantation were taken from 13 Management Business Units in the Cienfuegos, Sancti Spíritus and Ciego de Ávila provinces in the period 1980-2015; as well as monthly records of precipitation, average temperature and evapotranspiration from seven meteorological stations. The Productive Potential Index was calculated according to the phenological phase in which it is found to verify its degree of effectiveness. For statistical processing, the Excel tabulator, STATISTICA version 8.0.5 and the SciPy mathematical module were used. The effectiveness of the agricultural yield estimates obtained with the model presented for the 2011 - 2015 harvests was compared using the coefficient of determination R2, analyzing the relationship established between the regressor variables and the predictand. The multiple linear regression model allows agricultural performance forecasts to be made with precision and adjustment, depending on the specific commercial scenarios of the country's sugarcane production. The province of Ciego de Ávila reveals, of the three under study, the highest degree of effectiveness in estimating the agricultural yield of sugar cane.

Hierdie sewe-jaar longitudinale opvoedingstudie evalueer drie akademiese afleweringsmodusse vir deeltydse MBA-studente in hul Bemarkingsbestuursmodule, naamlik vol kontak (20172019), vol aanlyn tydens COVID-19 se harde inperking (2020-2021 en die daaropvolgende gemengde modus (2022-2023). Die studie het ten doel om te bepaal of die afleweringsmodus studente se akademiese prestasie beduidend beïnvloed. Die eenrigting-variansie-analise (EVA) het beduidende verskille tussen die afleweringsmodusse vir individuele opdragte (normatiewe assessering) en groepgevallestudies (summatiewe assessering) geïdentifiseer. Daar was ook betekenisvolle verskille tussen die akademiese prestasie ten opsigte van die finale saamgestelde portefeulje van kennis (wat as eksamen dien). Hierdie portefeulje bestaan uit 'n prakties-toegepaste bemarkingsplan. Die post-hoc toetse het getoon dat studente aansienlik beter gevaar het tydens die gemengde afleweringsmodus in individuele opdragte, terwyl die volledige aanlyn modus laer punte vir die groepgevallestudies gehad het. Beide die gemengde en volledige kontakmodusse het beduidende opeenvolgende verbetering vir die groepgevallestudies getoon, wat in elke gevallestudie verbetering getoon het namate die semester gevorder het. Dit verskil van volledige aanlyn onderrig. Die gemengde modus het ook aansienlik beter gevaar in die eksamen- en finale modulepunte en het selfs beter gevaar as volkontakklasse.

The COVID-19 pandemic significantly transformed the tertiary education landscape. Traditional contact universities were forced abruptly to adopt a full-distance education mode, a situation neither the students nor lecturers were prepared for. Many lectures and teaching activities were developed on the fly as universities struggled to roll out the needed support in double-time for lecturers and students. This new normal for education required integrating technology, advanced communication software, revised assessment techniques, and recognising the need for flexible and adaptable approaches to teaching and learning. Students also evolved and gained technological proficiency, adaptability, time management, soft skills, social media proficiency, and an awareness of health and well-being. Albeit uncertain in redefining the new normal, universities continue to provide quality education. However, exactly how university education should be delivered to a new breed of students in a new business environment is a challenge. This is even more so in the case of executive MBA students. After the hard lockdown and restrictions were lifted on 21 September 2020, the North-West University Business School started to explore other modes of academic content delivery. Reinstating a full contact delivery mode was not an option because of remaining restrictions. High technological investment, online-educated lecturers and students, and benefits and developments during online learning now form a new normal for the Business School. Which teaching method, or rather, which mode of delivery, is the most relevant and adequate? Should the MBA lectures return to the historic full-contact delivery mode, stick with the newly established full online mode, or attempt to integrate the benefits of both into a hybrid mode of delivering business education to a new breed of technology-savvy students? This study, therefore, examines the academic performance of the different delivery modes by comparing data of Executive MBA Marketing management students at the NWU Business School in South Africa. The study examines the academic performance of these students from 2017 up to 2023. The panel database consists of Executive MBA students'marks for the module in Marketing Management from 2017 up to 2023. The database contains marks for individual assignments, groupwork case studies, final individual- and groupwork marks, exam marks and the final module mark. The final assessment is a portfolio of evidence comprising a detailed marketing plan for a product, service, or organisation of choice. The mode of delivery served as the dependent variable, while the independent variables comprised the marks for each assignment (groupwork, individual and portfolio of evidence). Three delivery modes were compared, namely full-contact (2017-2019), full-online (2020-2021), and the post-pandemic hybrid mode currently in effect (2022-2023). The data comprised 630 cases. However, the analysis of variance (ANOVA) used 532 cases to compare the different groupwork assignments (230 full-contact students, 159 full-online students, and 143 hybrid students). Cronbach's alpha coefficient measured the data's reliability, and one-way ANOVA determined significant differences (p<.05) between the academic performance of the three delivery modes. The analysis confirmed that significant differences exist between the modes of delivery for individual assignments, group case studies and exams (p<.05). The Tukey ab post-hoc tests showed that students performed significantly better during the hybrid delivery mode in individual assignments (69.2%) than full contact (63.8%). Regarding the individual assignment, the full online (63.8%) and full contact (63.7%) delivery modes perform significantly worse than the hybrid (69.2%) delivery mode. Regarding the first group case study (Group Assignment 1), full online performs (67.3%) significantly worse than hybrid (71.1%) and full contact (73.6%) delivery modes. There is no significant difference between the hybrid and full contact delivery modes. In the second, third, and fourth group case studies (Group Assignments 2, 3 & 4), the hybrid delivery mode (82.37%, 75.4%, 82.7%) outperforms the full contact (75.4, 80.1%, 86.6%) and full-online (71.4%, 71.4%, 67.8%) modes. The hybrid delivery mode, therefore, proves to be more conducive towards academic performance in group work. Finally, in considering the final module mark, the hybrid delivery mode (71.0%) is significantly higher than the other two delivery modes. However, there is no significant difference between full online (67.5%) and full-contact (67.2%) delivery modes regarding the final module mark. Nevertheless, it is noteworthy that the better performance in the final module marks is a function of the groupwork where the students analysed case studies together. There are no significant differences in the exam marks between the delivery modes, so better academic performance in the hybrid mode of delivery where groupwork is concerned culminates in the better module mark. Based on the findings, it is evident that the hybrid mode of delivery results in the best academic performance. This observation is based on three reasons, namely 1) students performed better in both the normative and summative assessments during hybrid tuition; 2) there is continuous progressive learning throughout the semester regarding the group case studies (summative assessment). They learn to improve and hone their skills to analyse better and apply business solutions to real-life problems experienced by organisations. This is based on students' improving marks in the group case studies as they become more proficient in analysing and answering the applied case studies because they learn from each case study; and 3) the students perform better academically in their normative assessments and earn higher final module marks (partially due to reason 2). It is concluded that the hybrid delivery mode facilitates the academic performance of post-pandemic executive MBA Marketing management students. JEL KODES: I23, I21, M30

Resumen Las organizaciones están integrando cada vez más cuestiones ambientales en sus planes estratégicos. Así, esta investigación analiza cómo la estrategia de negocios sustentable (GBS, por sus siglas en inglés) y la responsabilidad social corporativa (CSR, por sus siglas en inglés) impactan en el rendimiento financiero (FP, por sus siglas en inglés). Además, se analiza el rol mediador de la CSR en la relación entre la GBS y el FP. El estudio empírico utiliza el modelado de ecuaciones estructurales en una muestra de 300 empresas manufactureras de México. Los resultados muestran relaciones positivas y significativas entre la GBS, la CSR y el FP, mientras que también se verificó el papel mediador significativamente positivo de la CSR. Por lo tanto, los objetivos ambientales establecidos por la GBS contribuyen al FP de las empresas manufactureras mexicanas. La CSR también colabora en este sentido, pero solo parcialmente al mediar la relación entre la GBS y el FP. Los hallazgos respaldan la importancia de incorporar cuestiones ambientales en la planeación estratégica de las empresas para garantizar no solo beneficios económicos, sino también sociales a través de las actividades de GBS y CSR.

Abstract Organizations are increasingly integrating environmental concerns in their strategic plans. This research analyzes how green business strategy (GBS) and corporate social responsibility (CSR) impact financial performance (FP). In addition, we analyze the mediating role of CSR in the relationship between GBS and FP. The empirical application uses structural equation modeling on a sample of 300 manufacturing firms from Mexico. The results show positive and significant relationships between GBS, CSR and FP, while the significantly positive mediating role of CSR was also verified. Thus, the environmental objectives set by the GBS contribute to the FP of Mexican manufacturing firms. CSR also collaborates to this end but only partially by mediating the relationship between GBS and FP. The findings support the importance of incorporating environmental concerns in businesses' strategic planning in order to ensure not only economic but also social benefits through GBS and CSR activities.

ABSTRACT As a result of the COVID 19 pandemic, a set of modifications were implemented in the way it was taught. Higher education institutions in Chile were not immune to this phenomenon, and to this scenario was added a set of trends that had already been raising the need to review didactics, in terms of what and how it is taught. Different initiatives led to the development and implementation of didactic strategies that sought to solve the challenges faced by the educational system. Even though innumerable articles referring to the implementation of these didactic innovations have appeared, the evidence regarding the impact of their adaptations remains scarce. The objective of this research is to evaluate the impact of the use of the Case Method on the academic performance of the students of the calculus subject of the Business Administration Engineering degree at a Chilean higher education institution in an online context. through a difference-in-differences model using control groups generated with the Propensity Score Matching technique. The results show a positive and statistically significant effect on student grades.

RESUMEN Producto de la pandemia de COVID 19 se implementaron un conjunto de modificaciones en la forma cómo se enseñaba. Las instituciones de educación superior en Chile no estuvieron ajenas a ese fenómeno, y a este escenario se sumó un conjunto de tendencias que ya venían planteando la necesidad de revisar la didáctica, en cuánto al qué y al cómo se enseña. Diferentes iniciativas llevaron al desarrollo e implementación de estrategias didácticas que buscaron resolver los desafíos que enfrentaba el sistema educativo. Aun cuando han surgido innumerables artículos referidos a la implementación de estas innovaciones didácticas, la evidencia respecto del impacto de sus adaptaciones permanece escasa. El objetivo de la presente investigación es evaluar el impacto del uso del Método del Caso en el rendimiento académico de los estudiantes de los estudiantes de la asignatura de cálculo de la carrera Ingeniería en Administración de Empresas de una institución de educación superior chilena en un contexto online mediante un modelo de diferencias en diferencias usando grupos de control generados con la técnica de Propensity Score Matching. Los resultados muestran un efecto positivo y estadísticamente significativo en las calificaciones de los estudiantes.

Abstract: This research aimed to determine the level of influence of computational and visual thinking on the learning of mathematics in first-year students in the professional business management career. The methodology is quantitative and has a cross-sectional non-experimental design. The sample consists of 76 students from the accounting program, chosen probabilistically by clusters. A 20-item questionnaire is applied for the independent variables and a test to evaluate mathematics learning. The results show that 66.41% and 67.57% of the students have developed their computational and visual thinking, respectively, to a regular and acceptable level. Likewise, there is a high positive correlation of mathematics learning with computational and visual thinking. It is concluded that the use of computational and visual thinking during the performance of mathematical activities significantly influences the conceptual, procedural and attitudinal learning of mathematics.

Resumen: Esta investigación tuvo como objetivo determinar el nivel de influencia del pensamiento computacional y visual en el aprendizaje de la matemática en estudiantes del primer año en la carrera profesional de gestión empresarial. La metodología es cuantitativa y tiene un diseño no experimental transversal. La muestra consiste en 76 estudiantes del programa de contabilidad, elegidos de manera probabilística por conglomerados. Se aplican un cuestionario de 20 ítems para las variables independientes y una prueba para evaluar el aprendizaje de matemáticas. Los resultados muestran que el 66.41% y el 67.57% del alumnado han desarrollado su pensamiento computacional y visual, respectivamente, a un nivel regular y aceptable. Asimismo, existe una correlación positiva alta del aprendizaje de la matemática con el pensamiento computacional y visual. Se concluye que, el uso del pensamiento computacional y visual durante la realización de actividades matemáticas influye de manera significativa en el aprendizaje conceptual, procedimental y actitudinal de la matemática.

ABSTRACT This study examines the relationship between business adaptability and superior performance. The researchers used Exploratory Factor Analysis and Kruskal-Wallis statistics to analyze data from a survey of 227 companies associated with a University Center. The study found that the Triad Model of Dynamic Capabilities, which includes Sense, Seize, and Transform components, explained 78.38% of the variance in business adaptability. The findings confirm the importance of Sense, Seize, and Transform capabilities in sustaining competitive advantage, as demonstrated by the observed superior performance of the organizations. The paper's originality lies in identifying higher-order capabilities associated with business adaptability in organizations across different sectors.

RESUMEN Este estudio examina la relación entre la adaptabilidad empresarial y el rendimiento superior. Los investigadores utilizaron Análisis Factorial Exploratorio y estadísticas de Kruskal-Wallis para analizar datos de una encuesta de 227 empresas asociadas a un Centro Universitario. El estudio encontró que el modelo tríada de capacidades dinámicas, que incluye componentes Detección, Aprovechamiento y Transformación, explica el 78,38% de la variación en la adaptabilidad empresarial. Los hallazgos del estudio confirman la importancia de las capacidades de detección, aprovechamiento y transformación para mantener la ventaja competitiva, como lo demuestra el desempeño superior observado de las organizaciones. La originalidad del estudio radica en identificar capacidades de orden superior asociadas con la adaptabilidad empresarial en organizaciones de diferentes sectores.

Abstract Due to the importance of investments in the performance of firms, this work proposes two objectives: to describe the evolution of the profitability of manufacturing companies in Uruguay in 2010-2017, and to verify to what extent this profitability depends on changes in the size and cost structure of companies, that is, identifying the mechanism that pulls between size and profitability. To do this, it uses an accounting database of 595 manufacturing companies. The results obtained show, first of all, that the Uruguayan industry has experienced a continuous decrease in its profitability, in all areas. Secondly, predominantly, the increase in business size has led to a negative effect on profitability. This effect operates through an increase in the relative weight of costs in income and a decrease in stock rotation. As a by-product of the main research, when using the quintile stratification technique, it was observed that the signatures of the largest stratum are on average 10 times larger than those of the lower stratum and 44 times larger on average than those of the remaining three strata. JEL: M10

Resumen Dada la importancia de las inversiones en la marcha de las firmas, este trabajo se propone dos objetivos: describir la evolución de la rentabilidad de las empresas manufactureras en Uruguay en 2010-2017, y verificar en qué medida esta rentabilidad depende de los cambios en el tamaño y de la estructura de costos de las empresas, es decir identificar el mecanismo que tracciona entre el tamaño y la rentabilidad. Para ello, se vale de una base de datos contables de 595 empresas manufactureras. Los resultados obtenidos muestran en primer lugar que la industria uruguaya ha experimentado un continuo decrecimiento de su rentabilidad, en todos los rubros. En segundo lugar, de forma predominante, el aumento del tamaño empresarial ha provocado un efecto negativo en la rentabilidad. Ese efecto opera a través de una reducción de los márgenes porcentuales y una baja en la rotación de stocks. Como subproducto de la investigación principal, al utilizar la técnica de estratificación por quintiles, se observó que las firmas del estrato más grande son en promedio 10 veces más grandes que las del estrato inferior y 44 veces más grandes en promedio que las de los restantes tres estratos. JEL: M10

Résumé Compte tenu de l’importance des investissements dans la performance des entreprises, cet article propose deux objectifs : décrire l’évolution de la rentabilité des entreprises manufacturières en Uruguay en 2010-2017, et vérifier dans quelle mesure cette rentabilité dépend de l’évolution de la taille et de la structure des coûts des entreprises, c’est-à-dire identifier le mécanisme qui tient-il entre taille et rentabilité. Pour ce faire, il s’appuie sur une base de données comptable de 595 entreprises manufacturières. Les résultats obtenus montrent tout d’abord que l’industrie uruguayenne a connu une baisse continue de sa rentabilité, dans tous les domaines. Deuxièmement, l’augmentation de la taille des entreprises a eu un effet négatif sur la rentabilité. Cet effet se traduit par une réduction des marges en pourcentage et une diminution de la rotation des stocks. En tant que sous-produit de la recherche principale, en utilisant la technique de stratification quintile, il a été observé que les signatures de la plus grande strate sont en moyenne 10 fois plus grandes que celles de la strate inférieure et 44 fois plus grandes en moyenne que celles des trois autres strates. JEL: M10

Resumo Dada a importância dos investimentos no desempenho das firmas, este artigo tem dois objetivos: descrever a evolução da rentabilidade das empresas manufatureiras no Uruguai em 2010-2017 e verificar em que medida essa rentabilidade depende de mudanças no tamanho e na estrutura de custos das empresas, ou seja, identificar o mecanismo que puxa entre tamanho e lucratividade. Para isso, utiliza um banco de dados contábil de 595 empresas de manufatura. Os resultados obtidos mostram, em primeiro lugar, que a indústria uruguaia tem experimentado uma queda contínua em sua lucratividade, em todas as áreas. Em segundo lugar, predominantemente, o aumento da dimensão da empresa teve um efeito negativo sobre a rentabilidade. Esse efeito opera por meio da redução das margens percentuais e da diminuição do giro de estoque. Como subproduto da pesquisa principal, utilizando a técnica de estratificação quintil, observou-se que as assinaturas do estrato maior são, em média, 10 vezes maiores que as do estrato inferior e 44 vezes maiores em média que as dos três estratos restantes. JEL: M10

Abstract The gastronomy business at events is affected, like many others, by variables linked to the performance and physical quality of the inputs, productivity in the processes, the minimization of waste and the neutralization of the effects produced by changes in prices. of inputs and products. The GEGAVENT model aims to control the behavior of the described vectors, placing special focus on the need to optimize the economic equation of the business, achieving a service in line with the quality marketed and with consistent behavior over time. It is important to assume that this is a model designed to enhance anticipation in management. The instability in the relative prices of inputs and products adds an essential control factor for the viability of the business model. Its continuity depends on the ability to anticipate price volatility and the minimization of the effects during the time that elapses between contracting and providing the service. The objective of this paper is to present the GEGAVENT Model and its application in inflationary contexts, with interruptions in the supply of inputs and changes in their quality due to instability in relative prices throughout the chain. JEL: M10, M21

Resumen El negocio de la gastronomía en eventos está afectado por variables vinculadas al rendimiento y calidad física de los insumos, la productividad en los procesos, la minimización de las mermas y la neutralización de los efectos producidos por los cambios en los precios de los insumos y productos. El modelo GEGAVENT tiene como objetivo controlar el comportamiento de los vectores descriptos, haciendo especial foco en la necesidad de optimizar la ecuación económica del negocio, logrando un servicio acorde con la calidad comercializada. Es importante asumir que se trata de un modelo diseñado para potenciar la anticipación en la gestión. La inestabilidad en los precios relativos de los insumos y de los productos, le agrega un factor de control indispensable para la viabilidad del modelo de negocios. Su continuidad depende de la capacidad de anticipación sobre loa volatilidad de los precios y la minimización de los efectos durante el tiempo que transcurre entre la contratación y la prestación del servicio. El objetivo de la ponencia es exponer el Modelo GEGAVENT y su aplicación en contextos inflacionarios, con interrupciones en el abastecimiento de los insumos y cambios en su calidad por la inestabilidad en los precios relativos de toda la cadena. JEL: M10, M21

Résumé L’activité de la gastronomie lors d’événements est affectée par des variables liées à la performance et à la qualité physique des intrants, à la productivité des processus, à la minimisation des pertes et à la neutralisation des effets produits par les variations des prix des intrants et des produits. Le modèle GEGAVENT vise à contrôler le comportement des vecteurs décrits, avec un accent particulier sur la nécessité d’optimiser l’équation économique de l’entreprise, en obtenant un service conforme à la qualité commercialisée. Il est important de supposer qu’il s’agit d’un modèle conçu pour améliorer l’anticipation dans la gestion. L’instabilité des prix relatifs des intrants et des extrants ajoute un facteur de contrôle indispensable à la viabilité du modèle d’affaires. Sa pérennité dépend de la capacité d’anticiper la volatilité des prix et de la minimisation des effets pendant le temps qui s’écoule entre la souscription et la fourniture du service. L’objectif de la présentation est de présenter le modèle GEGAVENT et son application dans des contextes inflationnistes, avec des interruptions dans l’approvisionnement des intrants et des changements dans leur qualité en raison de l’instabilité des prix relatifs de l’ensemble de la chaîne. JEL: M10, M21

Resumo O negócio da gastronomia em eventos é afetado por variáveis ligadas ao desempenho e qualidade física dos insumos, à produtividade nos processos, à minimização de perdas e à neutralização dos efeitos produzidos pelas variações nos preços de insumos e produtos. O modelo GEGAVENT tenta controlar o comportamento dos vetores descritos, com foco especial na necessidade de otimizar a equação econômica do negócio, alcançando um serviço de acordo com a qualidade comercializada. É importante assumir que este é um modelo desenhado para aumentar a antecipação na gestão. A instabilidade nos preços relativos de insumos e produtos agrega um fator de controle indispensável para a viabilidade do modelo de negócio. Sua continuidade depende da capacidade de antecipar a volatilidade dos preços e da minimização dos efeitos durante o tempo decorrido entre a contratação e a prestação do serviço. O objetivo do artigo é apresentar o Modelo GEGAVENT e sua aplicação em contextos inflacionários, com interrupções no fornecimento de insumos e alterações na sua qualidade devido à instabilidade nos preços relativos de toda a cadeia. JEL: M10, M21

Resumen El objetivo del trabajo es analizar la relación entre la dimensión de gobernanza y el desempeño financiero de 35 empresas del sector industrial que cotizan en la Bolsa Mexicana de Valores durante el periodo 2019-2022. Basado en la teoría de la legitimidad se establece como hipótesis central que los mecanismos de gobierno corporativo favorecen el desempeño financiero corporativo. A través de una muestra de estudio conformada por 132 observaciones año y un análisis de regresión múltiple, se evidencia que algunos elementos de la gobernanza, tales como la obtención del distintivo ESR, la separación de las posiciones COB-CEO, el porcentaje de consejeros independientes, la participación de mujeres en los consejos y la protección de los intereses de los accionistas minoritarios incrementan la rentabilidad, la liquidez y el precio de la acción. Este trabajo hace tiene implicaciones prácticas para el sector empresarial y los reguladores en materia de gobierno corporativo en México.

Abstract This paper aims to analyze the relationship between the governance dimension and the financial performance of 35 listed companies in the industrial sector from the Mexican Stock Exchange during the period 2019-2022. Based on the legitimacy theory the main hypothesis of study establishes that corporate governance mechanisms favor corporate financial performance. Through a study sample composed by 132 yearly observations and a multiple regression analysis, empirical results show that some corporate governance practices, such as the ESR recognition, the separation of COB-CEO positions, the independent directors percentage, the women participation on the board and the protection of the minority shareholders’ interests increase profitability, liquidity and the share price. This work has practical implications for the business sector and regulators regarding corporate governance in Mexico.