This paper presents the stages of an acceleration program focused on chemical technologies. We demonstrate how this initiative contributes to the creation of new businesses, startups, and technology licensing from research developed at Brazilian universities. The case of the program Escale-se is discussed. There were 66 technologies submitted, and 14 were selected for the pre-acceleration phase. In this phase, various contents were worked on, such as creating a business model and aspects of scaling hard-science technologies. Teams were evaluated by panels with market specialists, and 6 were selected for the second phase: pre-scaling/proof of concept. Here, proponents were encouraged to validate the business model by connecting with potential clients and partners, as well as planning the development and testing of the product in a relevant environment. Finally, one team was classified for the last stage: scaling/go-to-market - where they received R$ 100,000.00 to scale up their technology and create strategies for raising investments. Four of the fourteen technologies selected for the program opened National Register of Legal Entities (CNPJ) and raised approximately R$ 4.5 M in investments from different sources. These results demonstrate that the methodology contributed to the entrepreneurial development of participating researchers and the raising of funds for the businesses created. startups universities Escalese Escale se discussed submitted 1 preacceleration pre phase hardscience hard science specialists prescaling/proof prescalingproof scaling/proof proof concept Here partners environment Finally stage scaling/gotomarket scalinggotomarket scaling/go go R 10000000 100 000 00 100,000.0 CNPJ (CNPJ 45 4 5 4. sources created prescaling scalingproof gotomarket scalinggo 1000000 10 0 100,000. 100000 100,000 10000 100,00 1000 100,0 100,

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.

RESUMEN Se entiende como calidad del trabajo intrínseco a variables como: el grado de autonomía, la variedad y complejidad de las tareas, el uso de habilidades y la posibilidad de desarrollo profesional en el trabajo. En tanto que, las perspectivas futuras abordan la percepción de los trabajadores sobre su futuro laboral, incluyendo aspectos como las oportunidades de progreso profesional, la seguridad en el empleo y la satisfacción laboral. La presente investigación tiene como objetivo analizar la importancia de las variables asociadas a la calidad intrínseca del trabajo y las perspectivas futuras en relación con el estrés experimentado por los trabajadores autónomos en Ecuador. Se aplicó un enfoque cuantitativo mediante regresión logística a datos de una muestra de 1055 trabajadores de la provincia de Manabí, utilizando la Encuesta Europea sobre Condiciones de Trabajo (EWCS) 2015. Se encontró que una evaluación positiva del trabajo propio está asociada con mayor estrés, mientras resolver problemas imprevistos personalmente se relaciona con menos estrés. Además, realizar tareas complejas y ofrecer formación pagada externa o en el lugar de trabajo aumenta la probabilidad de estrés. Por otro lado, menor satisfacción en el trabajo, disfrutar ser el propio jefe, dificultades para manejar el negocio, facilidad para encontrar nuevos clientes y la percepción de que el trabajo afecta la salud también están vinculados con mayor estrés. Estos hallazgos destacan la importancia de gestionar el trabajo y el entorno laboral para mejorar el bienestar de los trabajadores autónomos.

ABSTRACT Intrinsic job quality is understood in terms of variables such as: the degree of autonomy, the variety and complexity of tasks, the use of skills, and the possibility of professional development at work. Meanwhile, future prospects address workers' perceptions of their career future, including aspects such as opportunities for professional advancement, job security, and job satisfaction. This research aims to analyze the importance of variables associated with intrinsic job quality and future prospects in relation to the stress experienced by self-employed workers in Ecuador. A quantitative approach was applied using logistic regression to data from a sample of 1055 workers in the province of Manabí, utilizing the 2015 European Working Conditions Survey (EWCS). It was found that a positive assessment of one's own work is associated with higher stress, while personally resolving unforeseen problems is related to lower stress. Additionally, performing complex tasks and providing paid external or on-the-job training increases the likelihood of stress. On the other hand, lower job satisfaction, enjoying being one's own boss, difficulties in managing the business, ease in finding new clients, and the perception that work affects health are also linked to higher stress. These findings underscore the importance of managing work and the work environment to improve the well-being of self-employed workers.

ABSTRACT The Metaverse is an endless array of opportunities for new emerging businesses and the new digital world. It is a burgeoning new world, although currently, business is already being conducted through e-commerce. In international business, the Metaverse refers to a shared three-dimensional virtual space where people interact, work, and conduct transactions. Companies are exploring its potential for global collaboration, trade shows, training, and sales. This could change the way business is done by enabling borderless connections and immersive experiences. However, it is still in development, and there are technical, ethical, and security challenges that must be addressed. Therefore, there is much interest in exploring our field of work and investigating new challenges.

RESUMEN El Metaverso es un sinfin de oportunidades para los nuevos negocios emergentes y el nuevo mundo digital, es un nuevo mundo que se encuentra en auge, aunque ya actualmente se realizan negocios por medio de e-commerce, el metaverso en los negocios internacionales se refiere a un espacio virtual tridimensional compartido donde las personas interactúan, trabajan y realizan transacciones. Las empresas están explorando su potencial para colaboración global, ferias comerciales, formación, y ventas. Esto podría cambiar la forma en que se hacen negocios, al permitir conexiones sin fronteras y experiencias inmersivas. Sin embargo, aún está en desarrollo y hay desafíos técnicos, éticos y de seguridad que deben abordarse por lo cual no hace mucho interés para explorar nuestro campo laboral e indagar nuevos retos.

Abstract Choosing a university degree in Mexico is an important decision, especially if, upon completing high school, you wish to enter a Higher Education Institution. Indeed, private universities have assumed the responsibility of being competitive by offering professional training that allows effective job placement. That is why the present study was carried out in the City of Puebla Mexico, since it is one of the entities with the largest number of universities. A qualitative research was carried out, supported by an exploratory methodology, content analysis and digital positioning, including a search in different academic databases such as Scopus, Ebsco, Web of Science, among others. Among the results, it stands out that there are activities that favor brand positioning in private universities in Puebla through educational marketing; likewise, it was found that the actions that the different private higher education institutions have are numerous and seek to capture the attention of applicants and, finally, it was determined which of these actions represented favorable results in terms of improving perception and achieve improvement in their enrollment in an institution.

Resumen La elección de una carrera universitaria en México es una decisión importante sobre todo si al concluir los estudios de bachillerato se desea ingresar a una Institución de Educación Superior. En efecto, las universidades privadas han asumido la responsabilidad de ser competitivas al ofrecer una formación profesional que permita una inserción laboral efectiva. Es por ello que, el presente estudio se realizó en la Ciudad de Puebla México, ya que es una de las entidades con un mayor número de universidades. Se realizó una investigación de tipo cualitativa, sustentada bajo una metodología exploratoria, el análisis de contenido y posicionamiento digital incluyendo una búsqueda en diferentes bases de datos académicas tales como Scopus, Ebsco, Web of Science, entre otros. Entre los resultados se destaca que existen actividades que favorecen el posicionamiento de marca en universidades privadas de Puebla a través del marketing educativo; asimismo, se encontró que las acciones que tienen las diferentes instituciones de educación superior de carácter privado en son numerosas y buscan captar la atención de los aspirantes y, finalmente, se determinó cuáles de esas acciones representaron resultados favorables en cuestión de mejoramiento de la percepción y alcance la mejora en la inscripción del mismo en una institución.

Abstract The objective of this research is to identify and describe the main domains and subdomains of the entrepreneurial ecosystem that drive entrepreneurship in Mexico and establish their relationship with the entrepreneurial intention. For this purpose, a structured direct questionnaire was developed which was applied to 1,141 students of accounting, administration, and computer science majors, from the Faculty of Accounting and Administration of the National Autonomous University of Mexico. A descriptive, correlational, and multivariate analysis was carried out. The results allow to know that the training of an entrepreneur integrates social, cultural and economic knowledge, which increases the probability of creating successful entrepreneurship; however, knowledge of the business environment does not represent a strength for students, specifically they lack knowledge about the financing sources. Regarding the students' perception about the market and human capital, it was found that they have a notion of the elements that allow increasing sales in an organization and know how to recognize the importance of human capital. On the other hand, students express concern about procedures and corruption, which are barriers that usually prevent entrepreneurship in Mexico; likewise, they require more information about entrepreneurship support services.

Resumen El objetivo de esta investigación es identificar y describir los principales dominios y subdominios del ecosistema emprendedor que favorecen el emprendimiento en México, y establecer su relación con la intención de emprendimiento, para ello se elaboró un cuestionario directo estructurado el cual fue aplicado a 1,141 estudiantes de las carreras de contaduría, administración e informática, de la Facultad de Contaduría y Administración de la Universidad Nacional Autónoma de México, se realizó un análisis descriptivo, correlacional y multivariado. Los resultados permiten saber que la formación de un emprendedor integra conocimientos sociales, culturales y económicos, lo cual incrementa las probabilidades de crear emprendimientos exitosos, sin embargo, el conocimiento del ambiente empresarial no representa una fortaleza para los estudiantes, específicamente carecen de conocimientos sobre las fuentes de financiamiento. Respecto a la percepción de los estudiantes acerca del mercado y del capital humano, se encontró que estos tienen noción de los elementos que permiten incrementar las ventas en una organización y saben reconocer la importancia del capital humano. Por otra parte, los estudiantes manifiestan preocupación por los trámites y la corrupción que son barreras que suelen impedir el emprendimiento en México; asimismo, requieren de más información sobre de los servicios de apoyo al emprendimiento.

Resumo Introdução. A inserção no mercado de trabalho dos universitários é uma das motivações mais importantes para o ingresso no ensino superior; atualmente, o empreendedorismo é apresentado como uma opção que está se tornando cada vez mais relevante. Objetivo. Identificar e diferenciar a maneira como o perfil empreendedor difere com base em qual grupo populacional o aluno pertence, o que é devido a fatores sociodemográficos. Metodologia. Não experimental, comparativa-transversal, com uma amostra de 250 alunos de universidades públicas e privadas, aos quais foi aplicado um questionário de perguntas através da técnica de survey, nesta linha, para cruzar as informações e constatar as diferenças. Procedeu-se à análise descritiva por meio de tabelas cruzadas e, para verificação das hipóteses, foram utilizados os testes Mann Whitney U e Kruskal-Wallis. Resultados. Identificou-se que o único fator com valor significativo é a atividade laboral do aluno (0,027), enquanto os demais aspectos sociodemográficos apresentaram p-valor > 0,05. Conclusão. Não há diferenças significativas no perfil empreendedor em oito dos nove aspectos avaliados. Implicações. O perfil empreendedor estaria condicionado à atual atividade laboral do aluno.

Resumen Introducción. La inserción al mercado laboral del estudiantado universitario es una de las motivaciones más importantes para el seguimiento de los estudios superiores; en la actualidad, el emprendimiento se presenta como una opción que adquiere cada vez mayor relevancia. Objetivo. Identificar y diferenciar la forma en la que el perfil de emprendimiento se diferencia a partir de a qué grupo poblacional pertenece el estudiantado, lo cual radica en razón de factores sociodemográficos. Metodología. No experimental, comparativo-transversal, con una muestra de 250 estudiantes de universidades públicas y privadas, a quienes se les administró un cuestionario de preguntas por medio de la técnica de la encuesta, en esa línea, para cruzar la información y notar las diferencias, se procedió con análisis descriptivo mediante tablas cruzadas y, para la comprobación de hipótesis se utilizaron las pruebas U de Mann Whitney y de Kruskal-Wallis. Hallazgos. Se identificó que el único factor con valor significativo es la actividad laboral del estudiantado (0.027), mientras que los demás aspectos sociodemográficos presentaron un p-valor > 0.05. Conclusión. No existe diferencias significativas en el perfil de emprendimiento en ocho de los nueve aspectos evaluados. Implicaciones. El perfil de emprendimiento estaría condicionado por la actividad laboral actual del estudiantado.

Abstract Introduction . The insertion into the labor market of university students is one of the most important motivations for pursuing higher education. At present, entrepreneurship is presented as an option that is becoming increasingly relevant. Objective. Identify and differentiate the way in which the entrepreneurship profile differs based on the population group to which the student belongs, influenced by sociodemographic factors. Methodology. Non-experimental, comparative-transversal, with a sample of 250 students from public and private universities, to whom a questionnaire of questions was administered to the students using the survey technique. To cross-reference the information and note the differences, we conducted a descriptive analysis using cross tables. To verify the hypotheses, the Mann-Whitney U and Kruskal-Wallis tests were used. Findings. It was identified that the only factor with significant value is the student’s work activity (0.027), while the other sociodemographic aspects presented a p-value > 0.05. Conclusion. There are no significant differences in the entrepreneurship profile in eight of the nine aspects evaluated. Implications. The entrepreneurship profile appears to be conditioned by the student’s current work activity.

There is widespread agreement that skills development is a vital dimension of the just energy transition (JET). Skills development for JET is rapidly emerging and involves complex inter-sectoral systems of skills development and new methods for demand analysis. Currently in South Africa, learning pathways into green jobs, enterprise development and more sustainable job options, including those required for JET at entry and technical levels, are unclear, ad hoc and fragmented. At best, we have fragmented offerings of courses and qualifications and few systemic approaches to skills analysis and development. There is also a narrow reliance on supply and demand discourses that are ill-fitting for the type of skills that need to be developed. Drawing on a group of regional and local studies focusing on skills supply and demand for JET, the paper analyses the responsiveness of skills systems, with specific focus on institutions and institutional arrangements that underpin skills planning and anticipation. The paper critiques the metaphor of 'supply' and 'demand', which, it argues, is the wrong lens, as it focuses attention on certain parts of the skills system dislocated from the broader conditions that they are imbedded in. We pose new methodological questions for engaged skills research that can enable a green and just future, and the systemic transformations that are needed to catalyse a low-carbon transition. SIGNIFICANCE: The research findings offer a critical reflection on the current approach to research focused on skills for the just energy transition. The review highlights the limitations of the dominant supply-demand approach of skills analysis, and we argue that it promotes a neoliberal, market-led discourse on skills that privileges industry and excludes the voices of communities and workers.

ABSTRACT The article emphasizes the importance of keeping employees updated and trained to ensure business success in an ever-changing environment. It focuses on ConcreLTEC CIA. LTDA, where interviews are conducted to gain a comprehensive understanding of the current financial situation and training needs within the organization. Fuzzy cognitive maps are employed for data processing, through which causes such as lack of financial education, inadequate management of training needs, and lack of leadership are identified. An integrated strategy is proposed to address these challenges, including collaboration among government, educational institutions, and public and private entities. The importance of continuous employee training, financial risk management, and adoption of sound financial practices is highlighted.

RESUMEN El artículo destaca la importancia de mantener a los trabajadores actualizados y capacitados para garantizar el éxito empresarial en un entorno en constante cambio. Se centra en la empresa ConcreLTEC CIA. LTDA en la que se aplican entrevistas con el objetivo de obtener una comprensión completa de la situación financiera actual y de las necesidades de capacitación dentro de la organización. Se emplean los mapas cognitivos difusos para el procesamiento de datos, mediante los cuales, se identifican causas como la carencia de educación financiera, la gestión inadecuada de las necesidades de capacitación y la falta de liderazgo. Se propone una estrategia integral para abordar estos desafíos, incluyendo colaboración entre gobierno, instituciones educativas y entidades públicas y privadas. Se destaca la importancia de la capacitación continua del personal, la gestión de riesgos financieros y la adopción de prácticas financieras sólidas.

Purpose This paper aims to examine the effects on firms' outcomes of a new government regulation on the private security industry that aimed to enhance the selection and training processes for armed-private security officers. Design/methodology/approach By using human capital theory and using a data set built from various public sources, this study analyzes the effects of a new regulation implemented in 2013–2014 in Brazil mandating psychological assessments for hiring private security armed officers. Firm-level data and a Difference-in-Differences (DiD) identification strategy are used to investigate the effects on turnover and human capital outcomes. Findings The study identifies substantial changes resulting from the new government regulation in private security firms. While it has led to increased turnover rates, the regulation has also facilitated firms in enhancing the human capital composition of their workforce by enabling the recruitment of more experienced personnel. Research limitations/implications This research informs to current debates on the effects of policy interventions on firm's outcomes by showing how regulations aimed to improve the configuration of human capital can generate win-win situations for both firms and citizens, despite the short-term trade-offs between higher turnover rates and improved human capital outcomes. Practical implications Refining selection and training processes can enhance the workforce in private security firms by replacing less capable professionals with more experienced ones. Insights from this study offer guidance to policymakers and industry practitioners in shaping effective business and public policies. Social implications This study underscores the role of training and psychological assessments in enhancing the composition of human capital in the private security industry. Originality/value By highlighting the role of policy interventions in establishing barriers to unskilled workers engaging in hazardous activities, this study contributes to the burgeoning literature in strategic management on the interaction between policy interventions and firm outcomes. armedprivate officers Designmethodologyapproach Design methodology approach sources 20132014 2013 2014 2013–201 Firmlevel Firm level DifferenceinDifferences Difference Differences DiD (DiD personnel limitationsimplications limitations s winwin win citizens shortterm short term tradeoffs trade offs ones policies Originalityvalue Originality value activities 2013201 201 2013–20 201320 20 2013–2 20132 2 2013–

ABSTRACT One of the components with the greatest effect on the development of a venture is that which refers to the characteristics of the entrepreneur. The objective of the research work was to survey the age group of agricultural entrepreneurs in Paraguay. First, a documentary bibliographic review was carried out, taking official data regarding the age composition of the country. In the field stage, a quantitative approach has been taken, with an exploratory scope, applying the data collection instrument to a total of 51 owners of agricultural enterprises. Its design is non-experimental quantitative. Of the farms studied, 96% are within the dimensions established to be considered in the range of Peasant Family Agriculture. All ventures have less than 10 people involved. 96% run a family-type business. The academic training with the highest percentage among these is primary and secondary. 35% of those surveyed belong to Generation It is the older generations that prevail on the country's agricultural farms. Generation X is the one with the highest participation in the sample, occupying just over a third. This could be expected to be the preeminent generation in terms of the direction of agricultural enterprises in the future decade.

RESUMEN Uno de los componentes con mayor efecto en el desarrollo de un emprendimiento es el que respecta a las características del emprendedor. El trabajo de investigación tuvo como objetivo sondear el grupo etario de los emprendedores agropecuarios en el Paraguay. Primeramente, se realizó una revisión bibliográfica documental tomando datos oficiales con respecto a la composición etaria del país. En la etapa de campo, se ha tenido un enfoque cuantitativo, con un alcance exploratorio, aplicando el instrumento de levantamiento de datos a un total de 51 propietarios de emprendimientos agropecuarios. El diseño del mismo es no experimental cuantitativa. De las fincas estudiadas el 96% se encuentra dentro de las dimensiones establecidas para ser consideradas en el rango de la Agricultura Familiar Campesina. Todos los emprendimientos cuentan con menos de 10 personas involucradas. En un 96% dirigen un emprendimiento de tipo familiar. La formación académica con mayor porcentaje entre estos es la primaria y secundaria. El 35% de los encuestados pertenece a la Generación X, 26% Millennial, 27% Baby Boomers y 12% a la Generación Z. Si bien la generación Millennial es la Generación predominante a nivel laboral en la actualidad, los resultados prueban que son aun las Generaciones de más edad las que prevalecen en las fincas agropecuarias del país. La Generación X es la de mayor participación en el caso de la muestra ocupando poco más de la tercera parte. Se podría esperar que esta sea la generación preeminente en cuanto a la dirección de los emprendimientos agropecuarias en la futura década.

Abstract The National Center for Professional Improvement and Training of Villa Clara contributes in an integral and systematic way to the training and development of human resources of the Higher Organization of Business Management Terrestrial Water Management, with the acquisition of scientific and technological knowledge that allows them to sustainable management of water resources, taking into account the challenges of today's world and national and international competitiveness. It has a highly professional faculty capable of satisfying organizational requirements, which includes professionals from the sector who perform non-teaching functions. However, in recent years the participation of these adjunct professors in the preparation system that the center has designed for these professionals has been limited. In response to this problem and as the main result of a research project, a postgraduate course designed to develop the preparation of adjunct professors in the distance modality through the Moodle platform of the National Center for Professional Improvement and Training of Villa is proposed. Clara: Developing Water Resources. The applied methodology systematically articulates qualitative and quantitative empirical methods and techniques, from a dialectical materialist approach. This result will allow flexibility in the preparation times of these professionals who work in the sector, without the need for their physical presence and guaranteeing all the computer means to be inserted in the distance modality, thus achieving a didactic preparation in these faculty of the cloister.

Resumen El Centro Nacional de Superación Profesional y Capacitación de Villa Clara contribuye de forma integral y sistemática a la formación y desarrollo de los recursos humanos de la Organización Superior de Dirección Empresarial Gestión de las Aguas Terrestres, con la adquisición de conocimientos científicos y tecnológicos que les permita un manejo sostenible de los recursos hídricos, teniendo en cuenta los retos del mundo actual y la competitividad nacional e internacional. Cuenta con un claustro de alta profesionalidad capaz de satisfacer los requerimientos organizacionales, al cual se integran profesionales del sector que se desempeñan en funciones no docentes. No obstante, en los últimos años ha sido limitada la participación de estos profesores adjuntos en el sistema de preparación que tiene concebido el centro para estos profesionales. Atendiendo a esta problemática y como resultado principal de un proyecto de investigación, se propone un curso de posgrado diseñado para desarrollar la preparación de los profesores adjuntos en la modalidad a distancia a través de la plataforma Moodle del Centro Nacional de Superación Profesional y Capacitación de Villa Clara: Recursos Hídricos en Desarrollo. La metodología aplicada articula de forma sistemática los métodos y técnicas empíricas de corte cualitativo y cuantitativo, desde un enfoque dialectico materialista. Este resultado permitirá la flexibilidad en los tiempos de preparación de estos profesionales que trabajan en el sector, sin la necesidad de su presencia física y garantizando todos los medios informáticos para insertarse en la modalidad a distancia logrando así una preparación didáctica en estos profesores del claustro.

Abstract The topic under study is relevant, as it aims to analyze the phenomenon of contemporary slave labor occurring in Brazilian business establishments. As far as the hypothesis is concerned, currently, the growth of contemporary slave labor continues to be a reality present in business work environments in Brazilian municipalities, considering that lack of knowledge of the laws associated with non-compliance with CLT labor rights are factors that have been constantly practiced by the business sector. Regarding the methodology, a quantitative-qualitative approach is established in favor of the reasons that have led to the discussion about the phenomenon of contemporary slave labor in the work environment of business establishments, in addition to the use of the comparative method with the function of discussing and comparing important doctrinal positions relating to the proposed central theme, without forgetting the use of bibliographical research through books, scientific articles and specific legislation. Finally, as results achieved, found that the majority of business establishments are in the private sector, dedicated to industrial activities, commerce and service provision, and it was also found that the growth of contemporary slave labor in Brazil this is due to the fact that there is a reduced number of mobile inspection groups and qualified labor inspectors due to the lack of state financial resources that have not been invested in the acquisition of new equipment and training of the personal sector, which has made the work of inspections and fines against those business establishments accused of practicing contemporary slave labor difficult.

Resumo O tema em estudo é relevante, pois tem por objetivo analisar o fenômeno do trabalho escravo contemporâneo ocorrido em estabelecimentos empresariais brasileiros. No que se refere à hipótese, atualmente, o crescimento do trabalho escravo contemporâneo continua sendo uma realidade presente nos ambientes empresariais laborais de municípios brasileiros, tendo em vista que o desconhecimento das leis associado ao descumprimento dos direitos trabalhistas da CLT são fatores que tem sido constantemente praticado pelo setor empresarial. No que tange à metodologia, estabelece-se uma abordagem quanti-qualitativa em prol dos motivos que têm levado à discussão acerca do fenômeno do trabalho escravo contemporâneo perante o ambiente de trabalho de estabelecimentos empresariais, além do uso do método comparativo com a função de discutir e comparar importantes posicionamentos doutrinários relativos à temática central proposta, sem esquecer o uso da pesquisa bibliográfica através dos livros, artigos científicos e legislações específicas. Por fim, como resultados alcançados, constatou que a maior parte dos estabelecimentos empresariais é do setor privado, dedicando-se as atividades industriais, comércio e prestação de serviços, e também se verificou que o crescimento do trabalho escravo contemporâneo no Brasil deve-se o fato de que há número reduzido de grupos móveis de fiscalização e auditores fiscais do trabalho habilitados em virtude da carência de recursos financeiros estatais que não tem sido investido na aquisição de novos equipamentos e capacitação do setor pessoal, o que tem dificultado o trabalho das inspeções e autuações perante aqueles estabelecimentos empresariais acusados de praticar o trabalho escravo contemporâneo.

Abstract Higher education generates knowledge and contributes to sustainable development management through its institutional activities and links with the business and social environment. The article evaluates the context of Higher Education Institutions in the 2030 Agenda and its impact on the contribution to the creation of shared value in the business system in Los Cabos, Baja California Sur, Mexico. The methodology used was a mixed approach case study with an exploratory and descriptive scope. It included interviews with key stakeholders in higher education and a survey of management, tourism, and business students. The results showed that public higher education institutions prioritize SDGs 4,9,5,8,3, and 15; and promote SDG communication. Students have a good level of competence to manage projects is 3.6 (5). For their part, companies prioritize SDGs 8,3,5,12, and 2, and carry out cross-cutting CSV and SDG strategies. It is concluded that students from their academic training at the public IES developed the capacity to manage SDG projects for the creation of shared value, while companies in the tourist destination of Los Cabos carry out good practices of SDG management and creation of shared value.

Resumen La educación superior es generadora de conocimiento y contribuye a la gestión de desarrollo sostenible desde su quehacer institucional y su vinculación con el entorno empresarial y social. El artículo, por tanto, tiene como objetivo evaluar el contexto de las universidades públicas en la Agenda 2030, y su incidencia en la contribución de la creación de valor compartido en el sistema empresarial en Los Cabos, Baja California Sur, México. La metodología utilizada fue un estudio de caso de enfoque mixto con alcance exploratorio y descriptivo. Para ello, se efectuaron entrevistas con actores claves en la educación superior, así como una encuesta al alumnado de las carreras de Administración, Turismo y Negocios. Los resultados muestran no solo que las universidades públicas están priorizando los objetivos de desarrollo sostenible (ODS) 4, 9, 5, 8 y 3, sino también que el alumnado conoce la Agenda 2030 y elabora proyectos para su consecución a un nivel básico. Por su parte, las empresas priorizan los objetivos de desarrollo sostenible 8, 3 y 5, y desarrollan estrategias transversales de creación de valor compartido. Se concluye, por ende, que la universidad y las empresas del destino internacional de Los Cabos tienen acciones iniciales a través de buenas prácticas de gestión de desarrollo sustentable, lo que incide positivamente en la creación de valor compartido en la región.

Resumo O ensino superior gera conhecimento e contribui para a gestão do desenvolvimento sustentável a partir do seu trabalho institucional e da sua ligação com o ambiente empresarial e social. O artigo, portanto, tem como objetivo avaliar o contexto das universidades públicas na Agenda 2030 e seu impacto na contribuição da criação de valor compartilhado no sistema empresarial de Los Cabos, Baja California Sur, México. A metodologia utilizada foi um estudo de caso de abordagem mista com escopo exploratório e descritivo. Para tal, foram realizadas entrevistas com atores-chave do ensino superior, bem como um inquérito a estudantes dos cursos de Administração, Turismo e Negócios. Os resultados mostram não apenas que as universidades públicas estão priorizando os objetivos de desenvolvimento sustentável (ODS) 4, 9, 5, 8 e 3, mas também que os estudantes conhecem a Agenda 2030 e desenvolvem projetos para alcançá-la em um nível básico. Por sua vez, as empresas priorizam os objetivos de desenvolvimento sustentável 8, 3 e 5 e desenvolvem estratégias transversais para a criação de valor partilhado. Conclui-se, portanto, que a universidade e as empresas do destino internacional de Los Cabos têm ações iniciais por meio de boas práticas de gestão do desenvolvimento sustentável, o que impacta positivamente na criação de valor compartilhado na região.

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