The evolution of technology has changed business practices all over the world. Owing to technological and e-commerce developments, businesses can now transact with each other instantaneously across borders. The digitalisation of commerce and other traditional working methods has created a new "digital age" in human history. Digitalisation has taken over many economic activities and industries and is slowly finding its way into the legal system. Several businesses are now concluding commercial transactions and contracts electronically. Electronic signatures have consequently become essential tools for concluding legal agreements and conducting other daily business and legal practices. These new innovations have brought into question the legal validly of these transactions, and in particular the legitimacy and security of electronically signed documents.

International business arbitration is not covered by Namibia's present arbitration law, the Arbitration Act 42 of 1965 (the Act). There is no explicit language in the Act that addresses foreign arbitration as the Act, solely by default, covers national or domestic arbitration. When it comes to international arbitration, the Act has many flaws. Modern commercial arbitrations are increasingly being guided by the Model Law on International Commercial Arbitration (MLICA) of UNCITRAL (the United Nations Commission on International Trade Law) or by state legislation that has been influenced by it. It is undeniable that Namibia must embrace MLICA, including the majority of the 2006 revisions of the MLICA, in order to participate in the global economic village. Furthermore, Namibia has not yet ratified the 1958-adopted New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards (CREFAA), which has been hailed as the most effective treaty governing global trade. This article suggests that Namibia should implement both the MLICA and the CREFAA. If this strategy is not adopted, businesses in Namibia will be hesitant to engage in international business transactions due to the lack of legal certainty that the New York Convention and contemporary domestic arbitration legislation bring.

Abstract This paper aims to analyze the relationship between business internationalization and capital flight based on a case study of the national group Vicentin, one of the main agribusiness groups in Argentina that went into default in 2019. The investigation use accounting documentation from multiple companies that integrate the economic group, including subsidiaries located in tax shelters. This information allows knowing the set of commercial and financial links between the companies. The article analyzes the transformation of the corporate structure of Vicentin and the different types of intra-group transactions that are used to transfer surpluses abroad: manipulation of transfer prices in foreign trade, purchase-sale of companies with related parties and the concretion of intra-firm loans, as the most relevant.

Resumen El presente artículo tiene como objetivo analizar la relación entre la internacionalización empresaria y la fuga de capitales a partir del estudio de caso de Vicentin, uno de los principales grupos agroindustriales de Argentina que entró en default en 2019. La investigación contó con documentación contable de múltiples empresas que integran el grupo, incluso de filiales radicadas en guaridas fiscales, lo que posibilitó reconstruir el conjunto de vínculos comerciales y financieros a su interior. El trabajo analiza la transformación de la estructura corporativa de Vicentin y los distintos tipos de transacciones intra-grupo que se utilizan para trasnferir excedentes al exterior: manipulación de los precious de transferencia en el comercio exterior, compra-venta de empresas con partes relacionadas y la concresión de préstamos intra-firma, como las más relevantes.

Resumo Este artigo objetiva demonstrar que o controle penal do comércio global, por meio da criminalização do suborno internacional, compreende a proteção do meio ambiente. Neste sentido, sob o modelo da sociedade global de riscos, a criminalidade transnacional interfere na eleição do bem jurídico e na forma de sua tutela penal, excessivamente adiantada e abstrata. Entretanto, a estruturação do bem jurídico não pode, em caráter absoluto, ser dissociada da realidade que determina sua existência. Desde uma base teórica culturalista, a adequação da legislação penal dos Estados às medidas internacionais de combate ao crime é compromisso que se impõe. Mas, como adequar a legislação penal dos Estados signatários das Convenções contra a corrupção às Convenções de proteção do meio ambiente no contexto do comércio internacional? Supõe-se que a adequação da legislação penal demanda a inclusão do meio ambiente na discussão do bem jurídico protegido no crime de suborno em transações comerciais internacionais. Por isso, a adequação da legislação não se constitui numa abordagem unificada, pois sempre haverá alguma diferença cultural a ser avaliada e considerada neste processo. internacional sentido riscos abstrata Entretanto pode absoluto existência culturalista impõe Mas Supõese Supõe isso unificada processo

Abstract This article aims to demonstrate that the criminal control of global trade, through the criminalization of international bribery, includes the protection of the environment. In this sense, under the model of the global risk society, transnational criminality interferes in the choice of the legal good and in the form of its penal protection, which is excessively advanced and abstract. However, the structuring of the legal asset cannot, absolutely, be dissociated from the reality that determines its existence. From a culturalist theoretical basis, the adequacy of the criminal legislation of the States to international measures to combat crime is an imperative commitment. But, how to adapt the criminal legislation of the signatory States of the Conventions against corruption to the Conventions of protection of the environment in the context of the international trade? It is assumed that the adequacy of criminal legislation requires the inclusion of the environment in the discussion of the legal interest protected at bribery in international commercial transactions. Therefore, the adequacy of legislation does not constitute a unified approach, as there will always be some cultural difference to be evaluated and considered in this process. trade sense society abstract However cannot absolutely existence basis commitment But transactions Therefore approach process

Abstract At the last third of the 18th century, Buenos Aires combined economic growth and uncertainty, meanwhile the commercial interaction in the city continued to be supported by different credit practices (as it had been since the emergence of the city). In order to face the inherent risks of credit interaction, economic actors could deposit their credit with reliable borrowers, whose payment was assured by the relational proximity with the creditor. But the case of Buenos Aires has also shown the existence of transactions that were not limited to creditors and debtors belonging to the same circle of sociability: the credit could also be deposited in a intermediator, whose reliability mitigated the risk of relational distance between creditor and debtor. Therefore, the intermediation would rely on the intermediary's ability to efficiently managing credit information about the debtor, mitigating the risks of the operation. The purpose of this paper is to investigate the role that notaries of Buenos Aires had as financial intermediaries in the credit market during the last third of the 18th century, through a statistical analysis of the deeds index of each notarial protocol, to evaluate the importance of the information in its intermediation performance.

Resumen A lo largo del último tercio del siglo XVIII el crecimiento económico y la incertidumbre se conjugaban en Buenos Aires, cuya interacción comercial continuaba apoyándose en distintas prácticas de endeudamiento, tal como sucedía desde la emergencia de la ciudad. Para afrontar los riesgos inherentes a la interacción crediticia, los actores podían depositar su crédito en tomadores confiables, cuya correspondencia se presumía asegurada por la proximidad relacional entre las partes. Pero el caso de Buenos Aires también ha dado cuenta de la existencia de transacciones que no se circunscribían a acreedores y deudores pertenecientes a un mismo círculo de sociabilidad: el crédito podía depositarse, asimismo, en un mediador cuya fiabilidad atenuase el riesgo de la distancia relacional entre acreedor y deudor. Y esa mediación habría de apoyarse, por lo tanto, en la capacidad del intermediario para gestionar eficientemente la información crediticia sobre el deudor y, con ello, los riesgos de la operación. El presente artículo tiene por objetivo indagar el rol que los escribanos porteños tuvieron como intermediarios financieros en el mercado de créditos durante el último tercio del siglo XVIII. Se realiza un análisis estadístico sobre los abecedarios de cada protocolo notarial y se evalúa la importancia de la información en su desempeño.

Resumen En el presente trabajo nos aproximaremos al complejo y dinámico contexto histórico de la Sevilla de la primera mitad del XVI, cuando la actividad comercial y financiera adquieren cotas nunca antes conocidas en Europa, gracias a las ingentes posibilidades de transacciones propiciadas por el Nuevo Mundo. Los protagonistas de aquel impulso vital, tanto españoles como de otros puntos de Europa, resultan parcialmente conocidos. Día a día surgen nuevos ejemplos del prototipo de «hombre de negocios con Indias». Alonso de Oviedo, aquí analizado, ayuda a comprender con más amplitud el espacio temporal, humano y económico indicado. Su perfil sobrepasa las constantes habituales de esta tipología, pues añade a su dedicación mercantil, una actividad artística muy vinculada al desarrollo económico mencionado, como es el arte de la platería, también explorado en estas líneas. La relación con el negocio de perlas y aljófar encaja dentro de uno de los capítulos que mayor interés despertaron en la sociedad europea de la época, asociado al lujo y al misterio de los mares y tierras lejanas. La investigación parte de abundante documentación inédita procedente del Archivo General de Indias y Archivo Histórico Provincial, ambos de Sevilla.

Abstract With this work, we will approach the complex and dynamic historical context of the first half of 16th-century Seville, when commercial and financial activity acquired dimensions never seen before in Europe thanks to the emerging possibilities of transactions in the New World. The protagonists of this vital impulse, the Spaniards as well as those from other points in the continent, are only partially known. Day after day, new examples of the «man of business with the Indies» appear. Alonso de Oviedo, who is analysed here, helps us to understand in a broader way the temporal, human and economic space indicated. His profile goes beyond the clichés of this typology, as it adds to his dedication to business, an artistic activity very much connected with the economic development mentioned, such as the art of silverwork, also explored in these lines. The relationship with the businesses of pearls and seed pearls fits within one of the chapters of most interest in the European society of the time, associated with luxury and the mystery of faraway lands and seas. The starting point of this research is a large number of unknown documents from the Archivo General de Indias (General Archive of the Indies) and Archivo Histórico Provincial (Provincial Historical Archive), both from Seville.

Résumé Ce travail propose une approche au complexe et dynamique contexte historique de la Séville de la première moitié du XVIe siècle, lorsque l'activité commerciale et financière acquièrent quotas inouïes, grâce aux possibilités de transactions ouvertes par le Nouveau Monde. Les protagonistes d'un tel élan vital, des espagnols et des gens d'ailleurs, s'avèrent peu connus. Tous les jours surgissent des exemples du prototype de l' «homme d'affaires avec les Indes». Alonso de Oviedo, analysé ici, nous aide à mieux comprendre l'espace temporal, humain et économique en question. Son profil dépasse les traits communs de cette typologie, car il ajoute à son activité mercantile une activité artistique liée au développement économique: l'argenterie. Le rapport avec le marché de perles répond à un engouement propre à l'Europe de cette époque, un marché associé au luxe et au mystère des mers et des terres lointaines. Cette recherche se sert des documents inédits conservés dans l'Archivo General de Indias et l' Archivo Histórico Provincial, à Séville.

RESUMEN La institucionalización de la contaduría pública como profesión liberal en Colombia ha estado permeado por un entorno instrumentalizado propio de la globalización. En este contexto, es importante reflexionar sobre la profesión contable y sus modelos educativos, reconociendo la importancia de formar e investigar sobre contabilidad y la respuesta que debe dar a los stakeholders. El reto es formar profesionales que cuenten con herramientas teóricas-instrumentales para responder a dinámicas de un entorno empresarial cambiante y turbulento. Así, la profesión contable se define como una tecnología capaz de presentar cierto tipo de información racional, a partir de analizar las transacciones de un ente económico que opera en un contexto globalizado. Siendo así, vale preguntarse por los supuestos contextuales y subjetivos (del estudiante y del profesional contable) con que se piensa y proyecta la valoración de la profesión. ¿Será importante repensar el entorno organizacional enmarcado hoy en principios de eficiencia y productividad? ¿Cómo el consumo afecta el actuar profesional? Este documento de reflexión propone explorar cómo la realidad organizacional-social incurre en la preparación y desarrollo del ejercicio profesional. Este texto se orienta desde la perspectiva crítica de la contabilidad, considerando que el ejercicio profesional implica la formación de la realidad social, la administración de la vida, el control y la organización de actividades.

RÉSUMÉ L'institutionnalisation de la comptabilité publique en tant que profession libérale en Colombie a été imprégnée par un environnement instrumentalisé typique de la mondialisation. Dans ce contexte, il est important de réfléchir sur la profession comptable et ses modèles de formation, en reconnaissant l'importance de la formation et de la recherche en comptabilité et la réponse qu'elle doit apporter aux parties prenantes. L'enjeu est de former des professionnels dotés d'outils théoriques-instrumentaux pour répondre à la dynamique d'un environnement commercial changeant et turbulent. Ainsi, la profession comptable se définit comme une technologie capable de présenter un certain type d'information rationnelle, basée sur l'analyse des transactions d'une entité économique qui opère dans un contexte globalisé. Ainsi, il vaut la peine de s'interroger sur les hypothèses contextuelles et subjectives (de l'étudiant et du comptable) avec lesquelles l'évaluation de la profession est pensée et projetée. Sera-t-il important de repenser l'environnement organisationnel aujourd'hui, encadré par des principes d'efficacité et de productivité? Comment la consommation affecte-t-elle le professionnalisme? Ce document de réflexion se propose d'explorer comment la réalité organisationnelle-sociale s'inscrit dans la préparation et le développement de la pratique professionnelle. Ce texte est orienté du point de vue de la critique de la comptabilité, considérant que la pratique professionnelle implique la formation de la réalité sociale, la gestion de la vie, le contrôle et l'organisation des activités.

ABSTRACT The institutionalization of public accountancy as a liberal profession in Colombia has been permeated by an instrumentalized environment typical of globalization insights. In this context, it is important to reflect on the accounting profession and its educational models, recognizing the significance of accounting education and research and their response to stakeholders. The challenge here is to educate professionals with theoretical and instrumental tools to address the dynamics of a changing and turbulent business environment. Thus, the accounting profession is defined as a technology capable of presenting a certain type of rational information based on the analysis of the transactions of an economic body operating in a globalized world. From this, it is worth inquiring about the contextual and subjective assumptions (of students and accounting professionals) with which the assessment of this profession is thought and projected. Is it important to rethink the organizational environment currently framed within the principles of efficiency and productivity? How does consumption affect professional praxis? This paper intends to explore how the organizational and social reality affects the training and development of the accounting practice. The text is oriented from the critical perspective of accounting, considering that professional practice involves the construction of social reality, life management, control, and the organization of activities.

RESUMO A institucionalização da contabilidade pública como profissão liberal na Colômbia vem sendo permeada por um contexto instrumentalizado próprio da globalização. Nesse contexto, é importante refletir sobre a profissão contábil e seus modelos educacionais, reconhecendo a importância de formar e pesquisar sobre contabilidade e a resposta que deve dar aos stakeholders. O desafio é formar profissionais que contem com ferramentas teórico-instrumentais para atender às dinâmicas de um entorno empresarial oscilante e turbulento. Assim, a profissão contábil é definida como uma tecnologia capaz de apresentar certo tipo de informações racionais, a partir de analisar as transações de um ente econômico que opera em um contexto globalizado. Portanto, vale se perguntar pelos pressupostos contextuais e subjetivos (do estudante e do profissional contábil) com que é pensada e projetada a valorização da profissão. Será importante repensar o entorno organizacional delimitado hoje em princípios de eficiência e produtividade? Como o consumo afeta o agir profissional? Neste documento de reflexão, é proposto explorar como a realidade organizacional-social incide na preparação e no desenvolvimento do exercício profissional. Este texto é orientado sob a perspectiva crítica da contabilidade, a qual considera que o exercício profissional envolve a formação da realidade social, a administração da vida, o controle e a organização de atividades.

ABSTRACT: The Strategic Partnership Agreement for Free Trade between MERCOSUR and the European Union sets out rules for the exchange of commercial legal transactions between the member States. Among the many advances that it will bring for multilateral trade in goods and services, the creation of a system of dispute settlement through arbitration stands out, allowing the trade blocs themselves to settle disputes by acting as subjects of international law. The Agreement is one of the first to create this new method of dispute settlement in Free Trade Agreements between trade blocs.

RESUMO: O Acordo Estratégico de Associação para o Livre Comércio entre o Mercosul e a União Europeia apresenta regras para o intercâmbio de negócios jurídicos comerciais entre os estados que os integram. Dentre os muitos avanços que trará ao comércio multilateral de bens e serviços, destaca-se a criação de um sistema de solução de controvérsias por meio da arbitragem, permitindo que os mesmos processos de integração resolvam controvérsias atuando como sujeitos de direito internacional. O Acordo é um dos primeiros a criar essa nova forma de solução de controvérsias em Acordos de Livre Comércio entre blocos de integração.

RESUMEN: El Acuerdo de Asociación Estratégica para el libre comercio entre el MERCOSUR y la Unión Europea presenta reglas para el intercambio de los negocios jurídicos comerciales entre los Estados que los conforman. Dentro de los numerosos avances que traerá para el comercio multilateral de bienes y servicios se destaca la creación de un sistema de solución de disputas por medio de arbitraje, permitiendo a los mismos procesos de integración dirimir controversias actuando como sujetos de derecho internacional. El Acuerdo es uno de los primeros en crear este nuevo método de solución de controversias en Acuerdos de Libre Comercio entre bloques de integración.

Abstract This article shows a photograph of the result of the ticket sales process for the Swimming World Cup, as well as an analysis of consumer behavior throughout this process. 46,181 transactions were descriptively analyzed for the variables of price, attendance, capacity, sports discipline, competition schedule, moment, and purchase channel. In addition, a polynomial regression model was developed that explained 48.51% of the variability of tickets sold. Thanks to the implementation of a dynamic pricing policy, attendance of 66.8% was achieved with 53.1% of anticipated sales. On average, it was bought 4.22 tickets in each transaction, and higher attendance was associated with higher revenue volume. The results can be considered to apply measures in the planning of the competition itself, as well as for the orientation of commercial strategies.

Resumo Este artigo apresenta uma fotografia do resultado do processo de venda de ingressos da Copa do Mundo de Natação, bem como uma análise do comportamento do consumidor ao longo desse processo. 46.181 transações foram analisadas descritivamente para as variáveis de preço, assiduidade, lotação, disciplina esportiva, cronograma de competição, horário e canal de compra. Além disso, foi desenvolvido um modelo de regressão polinomial que explicou 48,41% da variabilidade dos ingressos vendidos. Graças à implementação de uma política de preços dinâmica, foi alcançado um atendimento de 66,8% com 53,1% das vendas antecipadas. Em média, foram adquiridos 4,22 ingressos em cada transação, e o maior comparecimento foi associado ao maior volume de receita. Os resultados podem ser considerados para aplicação de medidas no panejamento da própria competição, bem como para a orientação de estratégias comerciais.

Resumen En el presente artículo se muestra una fotografía del resultado del proceso de venta de entradas del Mundial de Natación, así como se analiza el comportamiento del consumidor en el conjunto de este proceso. Se analizaron descriptivamente 46.181 transacciones para las variables de precio, asistencia, capacidad, disciplina deportiva, horario de competición, momento y canal de compra. Además, se desarrolló un modelo de regresión polinómica que explicó el 48,51% de la variabilidad de entradas vendidas. Gracias a la implementación de una política dinámica de precios, se logró una asistencia del 66,8% con un 53,1% de ventas anticipadas. De media, se compraron 4,22 entradas en cada transacción y una mayor asistencia se relacionó con un mayor volumen de ingresos. Los resultados pueden ser considerados para aplicar medidas en la planificación de la propia competición, así como para la orientación de estrategias comerciales.

Resumen: El security interest es una herramienta para facilitar el crédito, que permite contar con una garantía real sobre un amplio rango de bienes muebles. En este artículo se aborda la detallada regulación y la facilidad y practicidad con la cual se constituye un security interest y luego se ejecuta el security interest en caso de incumplimiento, según lo dispuesto en el capítulo 9 del Código de Comercio Uniforme de Estados Unidos. Este análisis resalta cómo en Uruguay la Ley de Prenda sin Desplazamiento (n.° 17.228) del año 2000 ha importado este concepto anglosajón parcialmente, siendo necesarios determinados cambios para su cabal aplicación.

Abstract: The Security Interest, thoroughly regulated under article 9 of the Uniform Commercial Code of the USA, allows debtors and creditors to engage in secured transactions, where a wide range of assets may serve as collateral, avoiding the risk of a debtor’s default, thus enhancing the provision of credit. This article analyses article 9 and highlights the simplicity of this institute, stressing the difficulties and required amendments that should be made to the Uruguayan Pledges Without Transfer of Possession Act (n.° 17228) of the year 2000, which only partially imported the security interest model.

Abstract: We are facing a digital age characterized by constant flows of goods and services, financial assets, people, information and communication. As a consequence, the world economy is increasingly connected, and digitalization has spread to such an extent that today’s world economy is a digital one, which has come to break down commercial barriers that the traditional economy and politics were unable to. Security and trade policy concerns are nothing new. However, given the electronic nature of commercial transactions (e-commerce), this has taken on a new and urgent importance. Cyberspace is a space of flows, a virtual space that grows every day with the transactions that take place through the use of ICT. Governments of many countries have begun to develop cybersecurity strategies, while trying to promote the benefits of a hyperconnected and cyber-enabled world. This article analyzes how e-commerce policies promote the protection of cyberspace. Specifically regarding e-commerce, care must be taken so that the cybersecurity strategy does not become an obstacle or constraint to such electronic transactions. The protection of cyberspace must be carried out with a multi-stakeholder approach. These issues are also of public interest since threats to cyberspace can affect entire countries and societies.

Resumen: Nos enfrentamos a una era digital caracterizada por flujos constantes de bienes y servicios, activos financieros, personas, información y comunicación. Como consecuencia de lo anterior, la economía mundial está cada vez más conectada, y la digitalización se ha extendido hasta tal punto que la economía mundial actual es una economía digital. Esta economía digital ha llegado a romper las barreras comerciales que la economía y la política tradicionales no habían logrado. Las preocupaciones sobre la seguridad y las políticas comerciales no son nuevas. Sin embargo, dada la naturaleza electrónica de las transacciones comerciales (comercio electrónico), esta ha adquirido una importancia nueva y urgente. El ciberespacio es un espacio de flujos, un espacio virtual que crece diariamente con las interacciones que se realizan con el uso de las TIC. Los gobiernos de muchos países han comenzado a desarrollar estrategias de ciberseguridad, mientras intentan promover los beneficios de un mundo hiperconectado y con acceso a Internet. En este artículo analizaremos cómo, a través de las políticas de comercio electrónico, se promueve la protección del ciberespacio. En relación con el comercio electrónico, se debe buscar que una estrategia de ciberseguridad no se convierta en un obstáculo o una barrera para estas transacciones electrónicas. La protección del ciberespacio debe llevarse a cabo con un enfoque de múltiples partes interesadas. Estos temas también son de interés público, ya que las amenazas al ciberespacio pueden afectar a países y sociedades enteras.

Resumo: Sob o enfoque das teorias da Nova Economia Institucional (NEI), o presente trabalho tem por objetivo verificar a inserção comercial da agricultura familiar no Programa Nacional de Alimentação Escolar (Pnae), no Território Rural Médio Araguaia, Goiás (GO), com a finalidade de se compreender até que ponto a NEI é útil para se entender as questões e peculiaridades que envolvem os agricultores familiares. Por meio do método dialético, da pesquisa bibliográfica e dos dados obtidos a partir da porcentagem de aquisição da agricultura familiar via Pnae dos 21 (vinte e um) municípios do Território Médio Araguaia, GO, através das sedes das subsecretarias estaduais de educação nos municípios de Iporá, Piranhas e Jussara, nos anos de 2014 e 2015, foi possível verificar o comportamento dos agentes e dos agricultores envolvidos no Pnae, demonstrando como a racionalidade limitada e o oportunismo dos agentes, a assimetria de informação entre e dentro das organizações, os custos de transação, a especificidade dos ativos, os contratos e a estrutura de governança podem ajudar a compreender e explicar os processos econômicos dos agricultores familiares. Assim, verificou-se que as políticas públicas de assessoria às organizações da agricultura familiar, como o Núcleo de Extensão em Desenvolvimento Territorial (Nedet), são importantes para a efetivação da inclusão produtiva dos agricultores familiares, podendo ainda problematizar as transações com uma maior precisão ao analisá-las com foco na teoria sustentada pela NEI, embora a lógica produtiva dos agricultores familiares não se concentre apenas no viés econômico.

Abstract: Focusing on the New Institutional Economics (NEI) theories, the objective of this study is to verify the commercial insertion of family agriculture in the National School Feeding Program (Pnae) in the Médio Araguaia Rural Territory, Goiás (GO), in order to comprehend to what extent the NEI is useful for understanding the issues and peculiarities that involve family farmers. Through the dialectical method, the bibliographical research, and the data obtained from the percentage of acquisition of family agriculture via the 21 (twenty-one) municipalities of the Médio Araguaia Territory, GO, through the headquarters of the state education sub-secretaries in the municipalities of Iporá, Piranhas and Jussara, in the years 2014 and 2015, it was possible to verify the behavior of agents and farmers involved in the Pnae, demonstrating how the limited rationality and opportunism of agents, the asymmetry of information between and within organizations, the costs the specificity of assets, contracts, and the governance structure can help to understand and explain the economic processes of family farmers. Thus, we verified that the public policies of assistance to family agriculture organizations, such as the Extension Nucleus for Territorial Development (Nedet), are important for the effective inclusion of family farmers, and can also problematize transactions with more accuracy in analyzing them with a focus on the theory supported by the NEI, although the productive logic of family farmers does not focus only on the economic bias.

Resumen: En el enfoque de las teorías de la Nueva Economía Institucional (NEI), el presente trabajo tiene por objetivo verificar la inserción comercial de la agricultura familiar en el Programa Nacional de Alimentación Escolar (Pnae) en el Territorio Rural Medio Araguaia, Goiás (GO), con la finalidad de comprender hasta qué punto la NEI es útil para se entiende las cuestiones y peculiaridades que involucra a los agricultores familiares. Por medio del método dialéctico, de la investigación bibliográfica y de los datos obtenidos a partir del porcentaje de adquisición de la agricultura familiar vía Pnae de los 21 (veinte y uno) municipios del Territorio Medio Araguaia, GO, a través de las sedes de las subsecretarias estatales de educación en los municipios de Iporá, Piranhas y Jussara, en los años 2014 y 2015, fue posible verificar el comportamiento de los agentes y de los agricultores involucrados en el Pnae, demostrando cómo la racionalidad limitada y el oportunismo de los agentes, la asimetría de información entre y dentro de las organizaciones, los costos de la transacción, la especificidad de los activos, los contratos y la estructura de gobernanza pueden ayudar a comprender y explicar los procesos económicos de los agricultores familiares. Así, se verificó que las políticas públicas de asesoría a las organizaciones de la agricultura familiar, como el Núcleo de Extensión en Desarrollo Territorial (Nedet), son importantes para la efectividad de la inclusión productiva de los agricultores familiares, pudiendo aún problematizar las transacciones con una mayor precisión al analizarlas con foco en la teoría sustentada por la NEI, aunque la lógica productiva de los agricultores familiares no se concentre sólo en el sesgo económico.

ABSTRACT Today, technological advances have caused companies to adapt to new changes and seek other means of communication to carry out commercial operations and exchange information, as well as to achieve greater market share taking into account the field of corporate social responsibility. Our objective was to certify how e-commerce is reliable in commercial transactions and how it influences the increase in sales, as well as the degree of participation of companies, which implies being competent in the middle of globalization where products and services can be obtained from different prices and alternatives. Electronic commerce in Latin America contributes almost 3% of total world sales, Ecuador moved USD 1,286 million in 2018 compared to previous years and in the province of El Oro it is determined that to undertake it is essential to crystallize the ventures through electronic commerce.

RESUMEN Hoy en día los avances tecnológicos han originado que las empresas se adapten a los nuevos cambios y busquen otros medios de comunicación para realizar operaciones mercantiles e intercambiar información, así como alcanzar mayor participación en el mercado tomando en cuenta el ámbito de responsabilidad social empresarial. Nuestro objetivo radicó en certificar como el e-commerce resulta fiable en las transacciones comerciales y como esta influye en el incremento de las ventas, así como el grado de participación de las empresas, la cual implica ser competentes en medio de la globalización donde los productos y servicios se pueden obtener de diferentes precios y alternativas. El comercio electrónico en América Latina aporta casi el 3% de las ventas totales del mundo, Ecuador movió USD 1 286 millones en el 2018 comparado a años anteriores y en la provincia de El Oro se determina que para emprender es fundamental cristalizar los emprendimientos a través del comercio electrónico.

BACKGROUND: This study investigated the end-users' perceptions about the feasibility of deploying biometric authentication systems as intervention solutions to ameliorate card fraud in the South African payment card industry. OBJECTIVES: The objective of the study was to determine if the existing banking technology and telecommunications infrastructure were capable of supporting biometric payment systems. METHOD: In this qualitative research, interviews were conducted with 30 sample elements selected from commercial banks, telecommunications companies and other service providers. The sample included individuals working with banking back-end technologies, telecommunications service providers and credit card fraud experts. RESULTS: The study established that banking technology and telecommunications infrastructure were capable of supporting biometric payment systems. It was revealed that the deployment of biometric systems would mitigate card fraud transactions. However, findings showed that introduction of zero-floor limits led to high traffic volumes, creating congestion on the telecommunications connectivity. Thus, there was a high likelihood that transaction processes would be slow during peak periods. CONCLUSION: The implementation of biometric systems required highly skilled information technology personnel to oversee and support these technologies. This was identified as a potential hindrance for banks. The study established that existing banking and telecommunications infrastructure was capable and supported biometric systems. Banks were not keen to invest in an outright biometric environment because of the huge costs that would be incurred in implementing advanced technologies.

The objective of this article is to explain the process of insertion of Cali (Colombia) to globalized trade through the operation of its commercial houses at the end of the 19th century. When studying its operation, we identify a series of adaptations and changes generated by commercial houses in the city of Cali, such as: orienting local businesses to an export model; carrying out transactions in new institutional frameworks; the expansion of international commercial networks; increase and diversify in quantity and types of imported and exported goods; boost the provision of complementary services; and activate international credit systems. The sources used are local and national press, notarial protocols and contemporary publications.

El objetivo de este artículo es explicar el proceso de inserción de Cali (Colombia) al comercio globalizado a través del funcionamiento de sus casas comerciales a finales del siglo XIX. Al estudiar su funcionamiento identificamos una serie de adaptaciones y de cambios generados por las casas comerciales en la ciudad de Cali como: orientar los negocios locales a un modelo exportador; realización de transacciones en nuevos marcos institucionales; la ampliación de las redes comerciales internacionales; aumentar y diversificar en cantidad y tipos de bienes importados y exportados; impulsar la prestación de servicios complementarios; y activar sistemas de créditos internacionales. Las fuentes utilizadas son prensa local y nacional, protocolos notariales y publicaciones contemporáneas.