RESUMEN En este trabajo de investigación fue posible identificar los factores subyacentes que determinan la rentabilidad de los pequeños negocios del cantón Tulcán, esto fue posible mediante la implementación de un modelo factorial exploratorio, cuyos datos de entrada fueron de tipo secundario tomados del INEC, los resultados identifican tres factores que explican el 74.6 % de la variabilidad del análisis de 3944 negocios, el factor de mayor relevancia se identificó como la vida comercial, que está afectada por la falta de recursos humanos especializados y un deficiente acceso a la tecnología, lo cual se refleja principalmente en este factor por el monto de financiamiento, la cantidad de personal disponible por empresa y la contribución de sus activos fijos.

ABSTRACT In this research work it was possible to identify the underlying factors to determine the profitability of small businesses in the Tulcan canton, this was possible through the implementation of an exploratory factorial model, whose input data was of a secondary type taken from the INEC, The results identify three factors that explain 74.6% of the variability of 3944 businesses, the most relevant factor was identified as commercial life, which is affected by the lack of specialized human resources and poor access to technology, which is mainly reflected in this factor by the amount of financing, the number of personnel available per company and the contribution of its fixed assets.

Resumen El artículo se propone indagar en la prensa periódica una zona de la industria del entretenimiento vinculada con la infancia en la década de 1920. Los casos del Festival Infantil organizado por el Centro Socialista Femenino en el Parque Japonés para celebrar el 1° de mayo y la creación de la Compañía Teatral Infantil de la actriz Angelina Pagano permiten acercarse a una forma del entretenimiento sumamente exitosa en el período asociada con la idea de la fantasía. Este particular código estético se alejaba deliberadamente de un tipo de representación realista y en esa distancia buscaba capturar la atención de un público desafiante por su cualidad inquieta y su tendencia a la distracción. La propuesta en este trabajo consiste en reflexionar sobre los diferentes motivos que llevaron a la confluencia en una misma matriz estética de eventos culturales promovidos por agrupaciones políticas de izquierda y agentes de la escena teatral comercial.

Abstract The article aims to inquire in the periodical press an area of entertainment linked to childhood during the 1920 decade. The cases of the Children's Festival organized by the Women's Socialist Center in the Japanese Park to celebrate Labor day and the creation of the Children's Theater Company of the actress Angelina Pagano allows an approach to a form of entertainment that was extremely successful in the period associated with the idea of fantasy. This particular aesthetic code deliberately distanced itself from a type of realistic representation and in that distance looked forward to capture the attention of a challenging public due to its restless quality and its tendency to distraction. The proposal in this work consists of reflecting the different reasons that led to the confluence in the same aesthetic matrix of cultural events promoted by left-wing political groups and agents of the commercial theater scene.

Abstract This work presents a set of electrochemical techniques applied to investigate the effect of Zn baths with additives on steel surfaces coating by EP. The form and intensity of the reduction in I were analyzed as a function of the applied E, using LSV. In this way, different stages of the EP process involved in Zn deposition on steel surfaces, and the effect of each additive, were identified. First, commercial additives produced by a local company, with highly complex compositions, were studied to understand their Ct effects on the different stages of steel coating in Zn baths by the EP process. Based on the ability to replicate those results, C7H6O2 and Triton X-100, previously reported as brightener and leveler, respectively, were proposed as a simple additive mix. Very strong synergetic effects were present, even in this simplified bath. The effect of different additives Ct on the steel coatings grain size or morphology was also evaluated using SEM images, in the final stage. A correspondence between optimal Ct of the commercial additives and the proposed bath (1 x 10-2 M Triton X-100 and 3 x 10-9 M C7H6O2) was found. Finally, EIS experiments were carried out for the different bath compositions, with this simplified additive mix. The results were interpreted through an equivalent electrical circuit represented by Rct, with two parallel CPE, which evidenced Zn deposits inhomogeneities.

Abstract Amelia Zathar de Traad, a widow and mother of six, left her hometown Zahlé, in Lebanon, to migrate to Barranquilla, Colombia. Soon, her sons formed a commercial company that concentrated on real estate, borrow money, and stock businesses. The study of the case of Amelia and her family allows us to expand the limited profile of Arab immigrants constructed by historiography, described as young single men that where dedicated mainly to the buying and selling of merchandise. This text checks over notarial protocols and demonstrates that not all the Arab immigrants who arrived in Colombia were men, nor they engage in commerce.

Resumen Amelia Zathar de Traad una mujer viuda y madre de seis hijos dejó su pueblo natal Zahlé en el Líbano para migrar hacia Barranquilla, Colombia. Pronto sus hijos constituyeron una sociedad comercial que se concentró en los negocios de los bienes raíces, el préstamo de dinero y las acciones. El estudio de caso de Amelia y su familia permite ampliar el limitado perfil sobre los inmigrantes árabes construido por la historiografía, descritos como hombres jóvenes solteros que se dedicaron principalmente a la compra y venta de mercancías. Este artículo revisa los protocolos notariales y demuestra que no todos los inmigrantes árabes que llegaron a Colombia fueron hombres ni se dedicaron al comercio.

Abstract This article has the double purpose of analyzing, on the one hand, the editorial features of the early issues of Laura Méndez de Cuenca’s Revista Hispano-Americana (1895-1896), based on its material and political configuration; and, on the other, it reflects on the late 19th century visual culture in an advertising publishing company specialized in political and commercial themes, where aesthetic, artistic, and literary considerations were used to construct a commercial image of the Mexican and Central American region. The technologies of the gaze used by the magazine served both for self-promotion and as platforms for the modern domestication of political behaviors, bodies, and nature, with the open intention of promoting a liberal picture over the “reality” of the Spanish Americas to attract investors who would develop and civilize the region through the exploitation of human and natural resources.

Resumen Este artículo tiene una doble finalidad, por un lado, analizar los rasgos editoriales de los primeros números de la Revista Hispano-Americana (1895-1896) de Laura Méndez de Cuenca, a partir de su configuración material y política; y, por el otro, reflexionar sobre la cultura visual de finales del siglo XIX en una empresa editorial de carácter publicitario en materia política y mercantil, en la que las reflexiones estéticas, artísticas y literarias están abocadas a la construcción de la imagen comercial de una región: México y Centroamérica. Las tecnologías de la mirada utilizadas en esta revista sirven a la vez como autopromoción y como plataformas de domesticación moderna de los comportamientos políticos, de los cuerpos y de la naturaleza, bajo la declarada intención de crear una óptica de valor liberal sobre la “realidad” hispanoamericana, con el fin de atraer inversionistas que desarrollaran y civilizaran por medio de la explotación de los recursos humanos y naturales.

ABSTRACT Ecuador's solar potential was explored, proving high for the favorable implementation of photovoltaic systems, with a greater focus on the Andes mountain range. In the Coastal region, global horizontal irradiation levels maintain the trend of being feasible for energy optimization in establishments through photovoltaic panels. A proposal was developed to improve the energy efficiency of the computer company Altura S.A. via commercial license software, PVsyst 7.2; showing positive technical and economic results, producing an energy surplus of 14.11% with a recovery period of 15.7 years, avoiding the emission of 1.33 tons of CO2 annually. In turn, various barriers were established that prevent the penetration of these systems such as political, social, etc., as well as the great and reinforced use of conventional energy sources despite the feasibility shown in this study.

RESUMEN El potencial solar de Ecuador fue explorado mostrandose elevado para la favorable puesta en marcha de sistemas fotovoltaicos, con un mayor enfoque en la cordillera de los Andes. En la región Costa, los niveles de irradiación global horizontal mantienen la tendencia de ser factibles para la optimización energética en establecimientos por medio de paneles fotovoltaicos. Fue desarrollada una propuesta para mejorar la eficiencia energética de la empresa informática Altura S.A. mediante el software de licencia comercial, PVsyst 7,2; mostrando resultados positivos en lo técnico y económico, produciendo un excedente energético del 14,11% con un periodo de recuperación de 15,7 años, evitandola emisión de 1,33 toneladas de CO2 anualmente. A su vez, se establecieron diversas barreras que impiden la penetración de estos sistemas como las políticas, sociales, etc, así como el gran y reforzado uso de fuentes convencionales de energía a pesar de la factibilidad mostrada en este estudio.

RESUMEN Los cambios vertiginosos que se vienen dando en las últimas décadas repercuten en la satisfacción laboral de los trabajadores y ello tiene implicancia directa con la productividad en las empresas, de manera específica en los negocios, las cuales han tenido que implementar estrategias de motivación e integración en sus colaboradores. El objetivo de esta investigación fue estudiar la relación que tiene la satisfacción laboral y productividad del área comercial de CMAC Piura (Lima-Perú), 2022, en este estudio se trabajó con un enfoque cuantitativo- no experimental siendo de tipo de corte transversal y teniendo un alcance descriptivo correlacional. La población y muestra fue de 42 encuestados del área de negocios de Lima Sur siendo muestra censal. El coeficiente de Alfa de Cronbach para satisfacción laboral fue de “0.91” y en productividad fue de “0.84. Los resultados de la estadística inferencial arrojaron que existe una correlación positiva media con un “Rho de Spearman” de “0.574”, el grado de significancia para esta prueba fue de (p=,000 < α=0,05). Se concluyó que se debe mejorar la satisfacción laboral en el área de negocios para que este factor no perjudique a la productividad de la empresa.

ABSTRACT The vertiginous changes that have been taking place in recent decades have an impact on the job satisfaction of workers and this has direct implications for productivity in companies, specifically in business, which have had to implement motivation and integration strategies in their employees. The objective of this research was to study the relationship between job satisfaction and productivity in the commercial area of CMAC Piura (Lima-Peru), 2022, in this study we worked with a quantitative-non-experimental approach, being of a cross-sectional type and having a correlational descriptive scope. The population and sample was 42 respondents from the business area of South Lima being a census sample. Cronbach's Alpha coefficient for job satisfaction was "0.91" and in productivity it was "0.84. The results of the inferential statistics showed that there is a mean positive correlation with a "Spearman's Rho" of "0.574", the degree of significance for this test was (p=.000 < α=0.05). It was concluded that job satisfaction in the business area must be improved so that this factor does not harm the productivity of the company.

Abstract This work analyses the Carnauba Expedition, a commercial and scientific exploration trip carried out by the American company SC Johnson & Son to Brazil in 1935. The expedition proposed to investigate the largest areas of the carnauba palm (Copernicia cerifera Mart.), a tree native to the Brazilian semi-arid region, as a baseline for the technical-scientific exploration of a raw material produced by this plant: carnauba wax. Through the analysis of the expedition report and official documents issued by the Brazilian Government in a context of careful inspection and control of the activities of foreigners in the country, it appears that the expedition became possible through the close articulation between the company and the Brazilian government, permeated by political, scientific, and economic interests. It is argued that the Carnauba Expedition and the effort to produce the large-scale carnauba wax arising from the growing approach between science and industry is another episode of the history of the exploitation of natural resources in Brazil in the first half of the 20th century. 1935 Copernicia Mart., Mart Mart. , Mart.) semiarid semi arid region technicalscientific technical plant country government political interests largescale large scale th century 193 19 1

Resumo Este trabalho examina a Expedição Carnaúba, uma viagem de prospecção comercial e científica realizada pela companhia norte-americana S.C. Johnson & Son. no Brasil em 1935. A expedição teve como proposta investigar as maiores áreas de ocorrência da palmeira carnaúba (Copernicia cerifera Mart.), árvore nativa do semiárido brasileiro, como pontapé para exploração técnico-científica de uma matéria-prima produzida por esse vegetal: a cera de carnaúba. Por meio da análise do relatório da expedição e de documentos oficiais emitidos pelo governo brasileiro à época, verifica-se que a realização da expedição se tornou possível mediante estreita articulação entre a empresa e o governo brasileiro, permeada por interesses políticos, científicos e econômicos, numa conjuntura de cuidadosa fiscalização e controle das atividades de estrangeiros no país por meio do Conselho de Fiscalização das Expedições Artísticas e Científicas no Brasil (CFE). Lançar luz sobre a Expedição Carnaúba e o seu esforço para produção da cera de carnaúba em larga escala decorrentes da crescente aproximação entre ciência e indústria é evidenciar mais um episódio da história da exploração dos recursos naturais do Brasil na primeira metade do século XX. norteamericana norte americana SC S C S.C Son 1935 Copernicia Mart., Mart Mart. , Mart.) técnicocientífica técnico matériaprima matéria prima vegetal época verificase verifica políticos econômicos CFE. CFE . (CFE) XX 193 (CFE 19 1

Abstract: All of the world's productive sectors are being impacted by the phenomenon known as digitalization, but different economies are experiencing this phenomenon in different ways due to a variety of internal and external factors at play in the businesses. According to official statistics, they make up 97% of the nation's commercial fabric and generate a sizable amount of employment (about 60%) and gross domestic product (GDP) for the nation. By categorizing Paraguayan MSMEs by economic sector, size, and age, the goal of this paper is to examine the influence of digitalization drivers in this context. In order to achieve this purpose, data was collected through a survey during the months of April to September 2022. The findings show that MSMEs' owners value the key forces influencing digitization. On the other hand, they point out to the fact that varied behaviors are displayed depending on the business sector, size, and age of the company, which calls for specialized tactics and attention to improve digitalization in MSMEs.

Abstract Paper aims to propose the development of a Sales and Operations Planning (S&OP) diagnostic tool to assess the degree of implementation in the textile sector. Originality the delivery of a set of issues, with levels of maturity and visual management, allows for benchmarking and the identification of strengths and weaknesses, not only internally but also externally. Also, the comparison with other companies and the diagnosis of the integration of the internal sectors of a company around a shared vision of demand and delivery of goods to reduce the gaps between industrial and commercial areas. The tool developed compiles a set of questions to implement S&OP, such as integration between areas, the use of software, leftover raw materials, and finished products, the degree of assertiveness of consumer demand, and other criteria. Thus, it is possible to compare each company and make improvements. Research method the diagnostic tool was developed from proposals for other sectors, and a survey was later carried out with 16 textile companies to validate the developed tool. Eleven questions were developed with five levels of answers – from the basic to the advanced level. Main findings We created a ranking of the level of S&OP implementation in companies, contributing to the advancement of the maturity of the entire sector. The implementation in companies resulted in improved communication, reduced barriers between areas, and increased engagement of teams in the sales process and delivery of goods – factors that contribute to the success of key performance indicators (KPIs). Implications for theory and practice the initial gamble level of the production of goods following the forecast of demand in the textile companies in Brazil is, on average, 30%, which is worrying since this indicates low assertiveness. Thus, this study contributes to the evolution of the theme by structuring a diagnostic tool for managers with a deployment of more assertive strategies and communication. The analysis of theoretical work in various sectors allowed a comparison with practical results obtained in the textile sector. Furthermore, the tool serves as a guide to achieve the results demonstrated in the literature, such as increased profits and delivery accuracy, improved planning, and integration between areas, which directly lead to a more pleasant work environment. SOP S OP (S&OP sector issues management weaknesses externally Also areas software materials products criteria Thus improvements 1 communication KPIs. KPIs . (KPIs) average 30 30% Furthermore literature accuracy planning environment (KPIs 3

RESUMEN CEATECSOFT E.I.R.L enfrenta un desafío que requiere una evaluación. A través del análisis de actores involucrados en la organización, se ha detectado una disminución en la rentabilidad económica. Esta situación está vinculada a diversos factores, como los costos laborales y las horas extras del personal técnico, la facturación de licencias y los gastos asociados con las actualizaciones del sistema de escritorio. El objetivo de esta investigación fue determinar en qué medida la implementación de la arquitectura multi-tenant en un software como servicio (SaaS) incrementa su usabilidad en las MYPES del sector comercio del Nor Oriente del Peruano. Para ello, se realizó una investigación pre-experimental con una muestra de 32 MYPES a quienes se les aplicó un cuestionario para medir el grado de usabilidad del software puesto en producción. En promedio, el 92 % de los encuestados reconoció mejoras en la solución propuesta, lo que marca una gran diferencia entre el pre y pos-test. En conclusión, el software como servicio (SaaS) desarrollado bajo la arquitectura multi-tenant ha aumentado la usabilidad del sistema implementado, generando beneficios significativos en términos de rentabilidad para la empresa CEATECSOFT E.I.R.L. En primer lugar, se ha logrado una reducción en los costos relacionados con el personal técnico, al eliminar la necesidad de gestionar múltiples versiones y al minimizar los gastos asociados con las visitas técnicas a los clientes, así como los costos relacionados con el registro de nuevos clientes.

ABSTRACT CEATECSOFT E.I.R.L. faces a challenge that requires an evaluation. Through the analysis of stakeholders in the organisation, a decrease in economic profitability has been detected. This situation is linked to several factors, such as labour costs and overtime for technical staff, licence invoicing and expenses associated with desktop system upgrades. The objective of this research was to determine to what extent the implementation of multi-tenant architecture in software as a service (SaaS) increases its usability in MSEs in the commerce sector of North Eastern Peru. For this purpose, pre-experimental research was carried out with a sample of 32 MSEs to whom a questionnaire was applied to measure the degree of usability of the software put into production. On average, 92 % of the respondents recognised improvements in the proposed solution, which significantly differs between the pre-and post-test. In conclusion, the software as a service (SaaS) developed under the multi-tenant architecture has increased the implemented system's usability, generating significant profitability benefits for the CEATECSOFT E.I.R.L. company. Firstly, technical staff costs have been reduced by eliminating the need to manage multiple versions and minimising the costs associated with technical visits to customers, and the costs associated with registering new customers.

The rights of both company and property owner have been a burning issue when a company embarks on business rescue proceedings. This issue has been plagued by difficulties with the interpretation of "moratorium" as found in section 133(1) of the Companies Act 71 of 2008. Property owners who have concluded contracts of lease or instalment sale with a company constantly find themselves in difficult positions when the company commences business rescue proceedings. These difficulties include, inter alia, the business rescue practitioner's cancelling of agreements between the property owner and the company, and the associated procedure; the failure of the company to pay in accordance with the agreements and the property owners' recourse/cause of action; and the effect of a moratorium on those properties. This article therefore deals with the competing legal and commercial interests, including rights, of both company and property owners when a company has commenced business rescue proceedings.

Resumen Esta investigación se orienta al tratamiento de la NIC 16 en las empresas comerciales ecuatorianas que vienen aplicando esta normativa desde el año 2011. En la actualidad, no se conoce a ciencia cierta el estado de avance en su aplicación, mismo que se convierte en el objetivo del artículo. El diseño metodológico abarca un enfoque cuantitativo, un tipo de investigación descriptivo con una modalidad bibliográfica - documental y un diseño transeccional descriptivo. Se confeccionó una matriz validada por expertos, elaborada con base en la NIC 16, que fue contrastada con los estados financieros auditados, las notas explicativas y las políticas empresariales de las empresas seleccionadas. Los resultados indican que: las empresas en su gran mayoría utilizan el modelo del costo como medición posterior, todas las empresas analizadas utilizan para cálculo de la depreciación el método de la línea recta y, en la mayoría de las entidades estudiadas, cumplen los requisitos exigidos en la norma en cuanto a información a revelar.

Abstract This investigation is oriented to the treatment of IAS 16 in Ecuadorian commercial companies that have been applying this regulation since 2011. Currently, the state of progress in its application is not well known, which becomes the article's objective. The methodological design encompasses a quantitative approach, a type of descriptive research with a bibliographical-documentary modality, and a descriptive transeccional design. A matrix validated by experts was prepared based on IAS 16, which was contrasted with the audited financial statements, the explanatory notes, and the business policies of the selected companies. The results indicate that: the vast majority of companies use the cost model as a subsequent measurement, all the companies analyzed use the straight-line method to calculate depreciation and, in most of the entities studied, they meet the requirements in the standard regarding information to be disclosed.

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.

Abstract The objective of this study was to determine the impact of tax culture on tax collection in a Peruvian company. A quantitative methodology, of a causal explanatory-correlational type, non-experimental design of transactional cut, was used. Documentary analysis was used to establish the dimensions of the variables. Two Likert scale instruments were used for both variables. The population under study consisted of 780 employees in the accounting area of 3 Peruvian commercial companies in the city of Lima; and, by means of a simple probabilistic sampling, 258 members of these companies were taken into consideration under a confidence level of 95% and a margin of error of 5%. As for the Pseudo R-squared test, it was observed that the minimum value is 0.110 (Cox and Nell) and the maximum 0.215 (Nagelkerke), so it can be stated that a good prediction interval is from 11% to 21.5%. Likewise, the Nagelkerke coefficient implies that the variability of tax collection depends on 21.5% of tax culture.

Resumen El propósito de esta investigación fue comprender cómo la cultura empresarial peruana influye en la recaudación de impuestos. Este fue un diseño cuantitativo, causal, explicativo y correlativo utilizando un enfoque no experimental. Las dimensiones de las variables se determinaron mediante el análisis de documentos. Se consideraron las encuestas como técnica de recolección de datos y los cuestionarios como herramienta. Ambos factores se midieron utilizando dos instrumentos separados de escala tipo Likert. La población objeto de estudio estuvo conformada por 780 trabajadores de los departamentos de contabilidad de tres empresas comerciales peruanas con sede en Lima. Se consideraron los resultados de 258 trabajadores de estas empresas utilizando una técnica de muestreo de probabilidad directa, que arrojó un intervalo de confianza del 95 % y un margen de error del 5 %. La teoría se puso a prueba y los resultados mostraron que la recaudación de impuestos de una empresa peruana puede beneficiarse de un enfoque tributario más culturalmente sensible. Según la prueba de Pseudo R2 al cuadrado, el valor máximo es 0,215% (Nagelkerke) y el valor mínimo es 0,110% (Cox y Nell). De esto, podríamos inferir que el intervalo de predicción más confiable está entre el 11 y el 21,5 por ciento. El coeficiente de Nagelkerke también sugiere que los factores culturales influyen en la variabilidad de la recaudación de impuestos (los factores culturales pueden explicar 21,5 puntos porcentuales de la variabilidad total de los impuestos).