This study aims to improve the fabric-cutting process of cotton garment-exporting micro and small businesses by identifying and eliminating waste, defined as the processes that do not add value in cutting area of a textile company. In addition, the lean manufacturing approach is applied by employing tools such as value stream mapping (VSM), single-minute exchange of dies (SMED), and work standardisation. The proposed philosophy is based on data analysis, economic validation, and simulation using the historical data from the company under study. Consequently, a decline in default rework and delayed processes along with an increase in the productivity index is expected.

Hierdie studie het ten doel om die materiaal snyproses van katoen-klere-uitvoer mikro en klein besighede te verbeter deur die vermyding en verwydering van afval, gedefinieer as die prosesse wat geen waarde toevoeg nie, binne die sny-area van 'n tekstielmaatskappy te identifiseer. Daarbenewens sal die skraal vervaardiging-benadering toegepas word deur die gebruik van gereedskap, soos waarde-stroomkaarte (VSM), enkele-minuut-die-uitruiling (SMED), en werkstandaardisering. Die voorgestelde filosofie is gebaseer op data-analise, ekonomiese validasie, en simulasie met behulp van die historiese data van die maatskappy onder studie. Gevolglik word 'n afname in standaard herskrywings en vertraagde prosesse, tesame met 'n toename in die produktiwiteitsindeks, verwag.

RESUMEN Introducción: En el presente artículo, abordamos los desafíos las micro, pequeñas y medianas empresas desde una óptica integral, basada en el concepto de la triple restricción, que comprende los factores de tiempo, costo y alcance, considerando las diferentes perspectivas plasmadas en la revisión de literatura, que reconoce los costos, voluntades y capacidades de gestión como limitaciones en materia de Seguridad y salud en el trabajo. Objetivo: Analizar las restricciones de las micro, pequeñas y medianas empresas en la gestión de la seguridad y salud en el trabajo desde la triple restricción de proyectos. Método: Se desarrolla desde la perspectiva cuantitativa no experimental, con un análisis descriptivo porcentual a 63 empresas vinculadas al consultorio itinerante en seguridad y salud en el trabajo, con 10 o menos trabajadores. Resultados: Los resultados destacan que adicional a las limitaciones expresadas por la Organización Internacional del Trabajo, las micro, pequeñas y medianas empresas enfrentan limitaciones relacionadas con el compromiso de la dirección y la falta de gestión adecuada del talento humano para promover una cultura de prevención y valorar la seguridad y salud en el trabajo como un aspecto integrado en la operación de la empresa. Conclusión: Más allá del cumplimiento documental se sugiere el intercambio de mejores prácticas entre empresas y el uso de tecnología para optimizar recursos y reducir costos.

ABSTRACT Introduction: In this article, we address the challenges faced by micro, small, and medium-sized enterprises from a comprehensive perspective, based on the concept of the triple constraint, which encompasses the factors of time, cost, and scope. This analysis considers various perspectives outlined in the literature review, recognizing costs, will, and management capabilities as limitations in the field of Occupational Health and Safety. Objective: To analyze the constraints of micro, small, and medium-sized enterprises in Occupational Health and Safety management from the perspective of the triple constraint of projects. Methods: Methodologically, it is developed from the quantitative and non-experimental perspective, with a detailed percentage analysis applied to 63 companies that are attached to an itinerant office regarding safety and health at work; also, it was carried out and put in an application to 10 or less workers. Results: The results highlight that in addition to the mentioned limitations by International Labour Organization, small and medium enterprise face limitations that are related to the commitment shown by the management and the lack of adequate administration by the human talent to promote a caring culture and value Workplace Safety and Health as a comprehensive aspect when talking about the company’s guidance and operation. Conclusions: beyond documentation procedures, it is suggested the exchange of better practice between companies and the use of technology in order to enhance resources and reduce expenses.

Resumen Las redes sociales se han convertido en un espacio idóneo para el intercambio de información y conocimiento. El objetivo de este estudio fue determinar la utilidad de la implementación de Instagram como herramienta didáctica, para fomentar y facilitar el aprendizaje del estudiantado en los cursos teóricos y de laboratorio de Odontopediatría y Ortodoncia durante el 2022. Se crearon cuentas privadas en Instagram para cada uno de los cuatro cursos. Durante 4 meses se posteó información de relevancia para repasar conceptos y fortalecer el proceso de enseñanza- aprendizaje de los estudiantes. Al finalizar los cursos se realizó una encuesta que contenía las siguientes variables: utilidad de la red social, cantidad de información proporcionada, lugar preferido para ver el contenido (muro o historias) y si los estudiantes recomiendan el uso de Instagram en otros cursos del Departamento de Odontopediatría y Ortodoncia. Para la asociación de variables se utilizó la prueba de chi-cuadrado, el valor de p<0,05, 95%Cl. La participación en las cuentas fue de 222 individuos; la interacción de los estudiantes con las cuentas fue del 87,5% respecto a las historias, el 95% observaron las historias de forma completa. Hubo una diferencia estadísticamente significativa respecto al lugar donde se publicaba la información: las historias fue el lugar preferido por los estudiantes. La participación en la encuesta fue de 167 estudiantes. A todos los estudiantes les resultó muy útil o útil el contenido en la red social. El 100% de los encuestados recomendaron mantener la implementación de las redes sociales en los cursos teóricos del Departamento. Instagram no es solo una aplicación de carácter social, sino que constituye un canal para hacer el proceso de enseñanza más dinámico y atractivo. Los docentes pueden integrar esta plataforma social para fomentar la motivación y el aprendizaje en los estudiantes.

Abstract Social networks have become an ideal space for the exchange of information and knowledge. The objetive of this study was to determine the usefulness of the implementation of Instagram as a didactic tool to promote and facilitate student learning in the theoretical and laboratory courses of Pediatric Dentistry and Orthodontics during 2022. Private Instagram accounts were created for each of the four courses. During 4 months relevant information was posted to review concepts and strengthen the teaching-learning process of the students. At the end of the courses, a survey was conducted containing the following variables: usefulness of the social network, amount of information provided, preferred place to view content (wall or stories) and whether students recommend the use of Instagram in other courses of the Department of Dentistry and Orthodontics. For the association of variables, the chi-square test was used, value of p<0.05, 95%Cl. The participation in the accounts was 222 individuals; the interaction of the students with the accounts was 87.5% with respect to the stories, 95% observed the stories completely. There was a statistically significant difference with respect to where the information was posted: stories was the preferred place for students. There were 167 students participating in the survey. All the students found very useful or useful the content of the application on the social network.100% of the respondents recommended keeping the implementation of social networks in the theoretical courses of the Department. Instagram is not only a social application but also a channel to make the teaching process more dynamic and attractive. Teachers can integrate this social platform to foster motivation and learning in students.

The history of the ora (with the symbol Φ) as a trade instrument is inextricably linked to the history of Orania, a village on the southern bank of the Orange River in the Northern Cape Province of South Africa. The closest town to Orania is Hopetown (43 kilometres to the northwest). Orania is about 160 kilometres south of Kimberley, the biggest city in the Northern Cape. Orania has a number of unique features. Firstly, all inhabitants are white and speak Afrikaans, with the implication that this is the language used for all activities (business, education, religion and social interaction). It is therefore viewed as a white Afrikaner cultural enclave. Secondly, the aim of Orania is self-determination as far as its future is concerned. In this context it has been described as a continuation of the Verwoerdian ideal of the 1960s. This aim is supported by "selfwerksaamheid" (loosely meaning "to work with our own for our own"), that is, a policy in terms of which preference is given to the employment of people from Orania. Thirdly, Orania has its own trade instrument, the ora, the symbol for which is Φ.2 The ora is described as a coupon used in settlement of cash transactions. Calling the ora currency would be a contravention of the South African Reserve Bank Act, 1989. The Orania Sakekamer [chamber of commerce] issues the ora. It is linked on a one-to-one basis to the South African rand, that is, at a rate of Φ 1,00 = R1,00. The inhabitants of Orania prefer to use ora when referring to amounts and this paper follows the same convention. Literature on Orania refers to the ora and its use in trade, but there is no research focusing on the development of the ora since it wasfirst launched in 2004. This paper seeks to contribute to filling this gap in the existing literature. The ora serves the needs of the inhabitants of Orania. A population census undertaken in Orania in December 2021 and early in 2022 reported the town'spopulation as 2 377 people, of whom 1 635 were 20 years and older. The same census also showed that Orania comprised 649 households and 220 businesses. Based on the 2021/22 census, the total personal annual income of the residents of Orania in 2021 was estimated at Φ295 672 222. Per capita personal annual income of the 2 377 inhabitants was therefore estimated at Φ124 389. Based on the same census data, the annual household income in Orania was estimated at Φ190 331179. The difference in estimates cannot be explained in terms of the 2021/2022 census data and was previously highlighted as an area for further research. These estimates show some correlation with the survey data obtained from the 2021 business survey conducted in Orania. Business turnover in 2021 was estimated at Φ281 950 000. More research is necessary to ascertain whether the increase in the value of ora issued correlates at all with the growth rate of economic activity in Orania. If this correlation can be determined, ora in circulation will be a useful indicator of the growth of economic activities in Orania. The growth rate of ora coupons cannot be compared with growth in economic activity because the latter has not previously been calculated on a comparable basis. Recently research was published that will contribute to a basis for determining future economic growth. This research shows that the ora contributes to "community building" (a sense that the residents are building their own future) in Orania and limits cash risks in the town. However, the ora also has certain disadvantages for residents of Orania. Holders of ora coupons and dOra must exchange them for rand in Orania for cash transactions outside the town. Any discount that businesses grant on ora transactions reduces their turnover and gross profit. The fact that ora coupons are not machine-readable increases the administration costs of the coupons. The final conclusion is that the ora is inextricably linked to Orania. The town can exist without the ora, but the ora cannot exist without Orania.

Hierdie artikel fokus op die geskiedenis van die ora (Φ3) sedert die eerste vrystelling daarvan 20 jaar gelede in 2004. Die ora is onlosmaaklik verweef met Orania, 'n Afrikaanse dorp in die Noord-Kaap. Die ora is op 'n een-tot-een-grondslag gekoppel aan die Suid-Afrikaanse rand. Die ora sirkuleer as 'n wettige betaalmiddel vir gebruik in kontanttransaksies in Orania. Die bestaan en sirkulasie van die ora is een van die unieke eienskappe van Orania. 'n Verdere unieke eienskap van Orania is die uitsluitlike gebruik van Afrikaans in die dorp. Alle bedrywighede (godsdiensbeoefening, kultuuraktiwiteite, onderrig en saketransak-sies) geskied uitsluitlik in Afrikaans. Voorts het Orania net wit inwoners. Die dorp word dus as 'n wit Afrikaner enklawe beskou. Daarbenewens is die oogmerk van Orania selfbeskikking wat die dorp se toekoms betref. Dit bring Orania in lyn met die voortsetting van die Verwoerdiaanse ideaal van afsonderlike ontwikkeling tot selfbeskikking. Hierdie ideaal word in Orania ondersteun deur "selfwerk-saamheid", met ander woorde 'n beleid dat voorkeur gegee word aan indiensneming van die inwoners van Orania. Die inwoners van Orania verkies om bedrae in ora te noem en nie in rand nie. Gevolglik word daardie praktyk in hierdie artikel gebruik. Gebaseer op die 2021/22-sensusopname in Orania, is totale persoonlike jaarlikse inkomste op Φ295 672 222 beraam. Per capita persoonlike jaarlikse inkomste vir die 2 377 inwoners is dus op Φ124 389 beraam. Hierteenoor is die jaarlikse inkomste van huishoudings in Orania in 2021 op Φ190 331 179 beraam. Hierdie verskil in ramings kan nie met behulp van die bestaande sensusopnamedata verklaar word nie en is tevore aangestip as 'n gebied vir verdere navorsing. Die 2021-besigheidsopname van Orania rapporteer data oor sake-ondernemings in die dorp. Op grond van hierdie opnamedata is die jaarlikse omset van sakeondernemings in Orania in 2021 op Φ281 950 000 beraam. Meer navorsing is nodig om te bepaal of die groei in ora-koepons wat uitgereik word, hoegenaamd korreleer met die groei in ekonomiese bedrywighede in Orania. Die groeikoers van ora-koepons kan nie met groei in ekonomiese bedrywighede vergelyk word nie omdat laasgenoemde nie voorheen op 'n vergelykbare basis bereken is nie. Onlangse navorsing is die eerste inisiatief om 'n basis te skep vir die bepaling van Orania se toekomstige ekonomiese groei. Indien hierdie korrelasie deur toekomstige navorsing bepaal kan word, sal dit 'n nuttige en maklike aanwyser van ekonomiese bedrywighede op die dorp wees. Die navorsing toon ook dat die ora tot gemeenskapsbewussyn bydra, byvoorbeeld omdat die inwoners bedrae in ora uitdruk, eerder as in rand. Die ora verminder ook kontantrisiko in Orania, omdat die ora nie buite die dorp gebruik kan word nie. Die ora het egter ook sekere nadele vir inwoners van Orania. Houers van ora-koepons en dOra moet dit in Orania vir rand inwissel vir kontanttransaksies buite die dorp. Enige afslag wat sake-ondernemings op ora-transaksies toestaan, verminder hul omset en bruto wins. Die feit dat ora-koepons nie masjienleesbaar is nie, verhoog die administrasiekoste van die koepons. Die ora en Orania is onlosmaaklik met mekaar verweef. Die dorp kan egter sonder die ora bestaan, terwyl die ora nie sonder Orania kan bestaan nie.

Digital information and data are crucial drivers of progress in various industries, including mining, where data-driven decision making optimizes resource extraction, enhances safety, and ensures sustainability. The adoption of digital technologies like artificial intelligence (AI) and the Internet of Things has amplified the importance of digital information. However, the integrity and security of this information are paramount, leading to the exploration of blockchain technology as a potential solution for secure digital value exchange in mining. This research examines blockchain's capabilities, drawing insights from its applications in sectors like banking, government, healthcare, and entertainment, and evaluates their relevance to mining's core value chain processes. The study identifies blockchain's distributed ledger technology, cryptographic security, and decentralization as unique advantages that can revolutionize mining by enhancing transaction speed, reducing costs, and improving supply chain transparency and compliance with sustainability standards. Blockchain's transparent and auditable records can enhance business transparency, fostering trust among stakeholders, including investors and regulatory bodies. The technology's consensus mechanisms and smart contracts further promote trust in collaborative ventures. This research provides a foundational understanding for decision-makers in the mining industry to evaluate blockchain's feasibility and potential return on investment, guiding strategic planning and resource allocation for blockchain applications. By leveraging blockchain, mining companies can optimize operations, improve sustainability practices, and establish a robust foundation for future growth, positioning blockchain as a transformative technology in the sector.

RESUMO No contexto atual, de subida dos custos de produção, é essencial otimizar a gestão dos recursos disponíveis, o que pressupõe a incorporação de tecnologias que melhorem o conhecimento sobre as variáveis envolvidas no processo produtivo. Este estudo teve por objetivo demonstrar os benefícios de definir e validar zonas de gestão (ZG) numa vinha. Para o efeito foram realizados dois levantamentos expeditos da parcela experimental, um realizado com um sensor de contacto (“Veris 2000 XA”) para medir a resistividade do solo e, a partir desta, a condutividade elétrica aparente do solo (CEa), e outro realizado com um recetor GNSS (Global Navigation Satellite System) de precisão (RTK) que permitiu o levantamento altimétrico. Os resultados foram submetidos a tratamentos geoestatísticos que permitiram a definição de três ZG com diferente potencial produtivo (menor, intermédio e maior). A validação das ZG foi realizada a partir de parâmetros do solo (textura, pH, matéria orgânica, humidade, fósforo, potássio, bases de troca e capacidade de troca catiónica) e de medições da compactação (índice de cone, IC), realizadas com um cone penetrómetro eletrónico. A análise estatística dos resultados confirmou que estes parâmetros validaram as ZG identificadas a partir dos dados da CEa e da altimetria. Esta validação comprova o interesse de ferramentas tecnológicas expeditas para monitorizar a CEa como uma etapa fundamental para implementar processos agronómicos inteligentes de tomada de decisão.

ABSTRACT In the current context of rising production costs, optimizing the management of available resources is crucial, specially by incorporating technologies that enhance our understanding of the variables involved in the agronomic production process. This study aimed to demonstrate the benefits of defining and validating management zones (MZ) in a vineyard. For this purpose, two quick surveys of the experimental field were conducted using a contact sensor (“Veris 2000 XA”), to measure the soil resistivity and thereby determine the soil apparent electrical conductivity (ECa), and another survey using a precision GNSS (Global Navigation Satellite System) receiver (RTK- Real Time Kinematics) for altimetric measurements. The results underwent geostatistical analysis to define three MZs with different productive potential (less, intermediate, and more productive potential). The validation of these MZs was based on various soil parameters (texture, pH, organic matter-OM, moisture content, phosphorous, potassium, exchange bases, and cation exchange capacity-CEC) and soil compaction measurements (cone index-CI) using an electronic cone penetrometer. Statistical analysis confirmed that these parameters validated the MZs identified from the ECa and altimetric data. This validation attests the value of using expeditious technological tools to monitor ECa as a key step to in implementing intelligent agronomic decision-making processes.

Abstract Throughout the team’s investigations, efforts were made to build knowledge about the Cementerio Municipal de La Plata, which we understand to be in danger. It is characterized by forming a funerary landscape subject to a hermeneutic interpretation that accounts for its production, its material and symbolic organization, the circulation and differential reception of meanings by the various social moments and sectors that make up and have made up the city and its surroundings. However, this knowledge constructed from the research did not manage to engage the public outside the academic sphere. Recognizing that knowledge should be a shared construction with the community to which the Universidad Nacional de La Plata is dedicated and serves, we have proposed to promote a dynamic, inclusive, and organized exchange with the residents of the locality where the cemetery is located. To this end, we aim to rescue the historical and current funerary heritage value of the cemetery, based on the commitment to build an active and engaged citizenship that appropriates, narrates, and experiences its own local history. Ultimately, the goal is to find a formula that allows us to integrate some of the theoretical aspects of our our analytical framework and resources as researchers with the interests of the community.

Resumen A lo largo de las investigaciones del equipo se procuró construir un saber sobre el Cementerio Municipal de La Plata el cual entendemos en peligro. El mismo se caracteriza por conformar un paisaje funerario sujeto a una hermenéutica que da cuenta de la producción de este, su ordenación material y simbólica, la circulación y recepción diferencial de sentidos por los distintos momentos y sectores sociales que conforman y han conformado la ciudad y sus alrededores. Sin embargo, estos saberes construidos desde las investigaciones no llegaban a interpelar al público por fuera del ámbito académico. Reconociendo que el conocimiento debe ser una construcción compartida con la comunidad a la que la Universidad Nacional de La Plata se dedica y sirve, nos hemos propuesto fomentar un intercambio dinámico, inclusivo y organizado con los residentes de la localidad donde se encuentra el cementerio. Para ello apuntamos a rescatar el valor patrimonial funerario histórico y actual del mismo, a partir del compromiso por construir una ciudadanía activa y comprometida con apropiarse, narrar y vivenciar su propia historia local. Se apunta, en definitiva, a buscar una fórmula que nos permitiera integrar algunas de las aristas teóricas de nuestro recorte analítico y recursos como investigadores con los intereses de la comunidad

Abstract This article describes the ways in which, within the Proyecto Arqueológico Barrancas (PAB), we have collaborated to management and valuation of the archaeological cultural heritage of the town of Barrancas (Cochinoca Department, Jujuy). One of its objectives is to present the theoretical-methodological framework from which we understand the management and enhancement of this heritage, such as public archeology and public communication of science. The second objective of this paper is to present the products and activities that the research team carried out to visibilize and value the archaeological heritage of Barrancas. These products are posters, a book, lectures at schools, training for local tourist guides, participatory excavation workshops and advice on the creation and management of the Barrancas Archaeological Interpretation Center. We highlight that this Center, inaugurated in 2020, has established itself as a space for meetings, work and exchange for many social actors, including the PAB. In conclusion, we understand that there is value in socializing our work among participatory environments and in seeking to make the information available to diverse actors. This helped these actors appropriate and redefine our work based on their own interests and feelings of identity.

Resumen El presente artículo describe cómo, en el Proyecto Arqueológico Barrancas (PAB), hemos trabajado para colaborar con la puesta en valor y gestión del patrimonio cultural arqueológico de la localidad de Barrancas (Departamento Cochinoca, Jujuy). Uno de sus objetivos es presentar los fundamentos teórico-metodológicos desde los cuales entendemos la gestión y puesta en valor de dicho patrimonio, como son la arqueología pública y la comunicación pública de la ciencia. El segundo objetivo del trabajo es presentar las producciones y actividades que el equipo de investigación realizó para la puesta en valor del patrimonio arqueológico de Barrancas. Estos productos son afiches, un libro, charlas en colegios, capacitaciones a guías de turismo locales, talleres de excavación participativa y asesoramiento en la creación y manejo del Centro de Interpretación Arqueológica de Barrancas. Destacamos que este último, inaugurado en 2020, se ha consolidado como un espacio de encuentros, trabajo e intercambio para muchos actores sociales, incluyendo al PAB. Concluyendo, entendemos que haber socializado nuestro trabajo en ámbitos participativos y buscando que la información quede a disposición de actores diversos, ha contribuido a que cada uno de ellos pudiera apropiárselos y resignificarlos en función de sus propios intereses y sentimientos identitarios.

RESUMEN Las sociedades modernas, bajo el influjo de la globalización, necesitan transitar de un funcionamiento reactivo por excelencia a uno proactivo; es decir, a la creatividad constante para su adaptación y ajuste a las exigencias vitales de supervivencia frente al empuje globalizador, toda vez que las más demandantes exigencias sociales se convierten en un serio reto frente a un déficit presupuestario. Esta realidad pone en jaque el desarrollo socioeconómico de cualquier nación. Por tanto, las administraciones públicas nacionales requieren de la constante innovación para la sostenibilidad de su propia identidad; encontrar mecanismos, vías y medios que les permitan incluirse en la cadena global de producción de bienes y servicios, y su intercambio transnacional; y colocar en ello el valor agregado que les asegure un lugar necesario en el intercambio global, pero que, a la vez, resulte productivo para su gestión pública nacional. Las administraciones modernas deben entender que tienen, por ello, mayor responsabilidad con las sociedades que organizan, regulan y ponen en funcionamiento; y, por otro lado, que se puede convertir en oportunidad la constante innovación y perfeccionamiento de la calidad en su gestión pública para un mejor y más efectivo logro de los designios sociales.

ABSTRACT Modern societies, under the influence of globalization, need to move from a reactive operation par excellence to a proactive one, that is, to constant creativity for their adaptation and adjustment to the vital demands of survival in the face of the globalizing push, since the most demanding social demands become a serious challenge in the face of a budget deficit, this reality jeopardizes the socio-economic development of any nation. Therefore, national public administrations require constant innovation for the sustainability of their own identity, finding mechanisms, ways and means that allow them to be included in the global chain of production of goods and services and their transnational exchange and, furthermore, place in it the added value that ensures them a necessary place in global exchange and, at the same time, that is productive for their national public management. Modern administrations must understand that they have, therefore, a greater responsibility towards the societies that they organize, regulate and put into operation and, on the other hand, that constant innovation and improvement of quality in their public management can be turned into an opportunity for a better and more effective achievement of social designs.

We value comments on our research paper in a Commentary in this issue (Simpson, S Afr J Sci. 2024;120(1/2), Art. #16445). Acknowledging the Universal Thermal Comfort Index (UTCI)'s limitations in capturing individual physiological responses remains important; however, we argue for its appropriateness based on recent thermophysiology and heat exchange advancements during its development and broader alignment with standardised indexing efforts. Our original research paper set out with these considerations in mind, and our conclusions remain valid. We further argue for refinement of the UTCI for specific activities instead of using the RET. Finally, future efforts should focus on monitoring data in real-world scenarios to validate and improve thermal indices

Abstract Purpose: The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach: This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It provides empirical insights based on a sample of 280 French nonfinancial companies listed on the CAC All-Tradable index during the period of 2008-2015. The study initiates with a Granger causality examination on the unbalanced panel data and employs a dynamic panel approach with the generalized method of moments (GMM). It further estimates the empirical models simultaneously using the three-stage least squares (3SLS) method and the iterative triple least squares (iterative 3SLS) method. Findings: The estimation of our various empirical models confirms the presence of a bidirectional causal relationship between DP and EM. Practical implications: Our study highlights the prevalence of EM in the French context, particularly within DP. It underscores the need for regulatory bodies, the Ministry of Finance, external auditors and stock exchange organizers to prioritize governance mechanisms for improving the quality of financial information disclosed by companies. Originality/value: This research is, to the best of our knowledge, the first is to extensively investigate the reciprocal causal relationship between DP and EM in France. Previous studies have not placed a significant emphasis on exploring this bidirectional link between these two variables.

ABSTRACT This research was conducted in a farinaceous products company that was facing a problem of low productivity due to frequent downtime, leading to underutilization of their capacity. The lean manufacturing methodology was used to address this issue, specifically value stream mapping (VSM) and single-minute exchange of die (SMED) tools. These tools were applied in stages, including a diagnostic pretest (current map), followed by design, implementation, and a posttest (final map). The results were evaluated after the completion of the process, and it was found that the application of SMED led to a significant reduction in downtime. The product changeover time was decreased from 82 minutes to 42 minutes, reducing plant downtime or waste by 40 minutes and improving lean manufacturing indicators.

RESUMEN Esta investigación se realizó en una empresa de productos farináceos que presentaba un problema de baja productividad debido a las constantes paradas de planta, por lo que no operaba a toda su capacidad. Para abordar este problema, se consideró necesario aplicar las herramientas «mapeo de la cadena de valor» (VSM) y «cambios rápidos» (SMED) de la metodología lean manufacturing o manufactura esbelta. La aplicación de estas herramientas se realizó por etapas, que incluyeron un pretest de diagnóstico (mapa actual), seguido por el diseño, implementación y, finalmente, un postest (mapa final). Una vez finalizado el proceso, se evaluaron los resultados y se comprobó que la aplicación del procedimiento que incluía cambios rápidos (SMED) permitía reducir considerablemente los tiempos de inactividad; se pasó de 82 min a 42 min por cada cambio de producto, con lo que el tiempo muerto de planta o desperdicio se redujo en 40 min y mejoraron los indicadores de lean manufacturing.

ABSTRACT Cascabeles (rumbler bells) are among the first objects that were part of the exchanges that took place between Europeans and Indians in the New World since the end of the 15th century. They were, from the beginning, perceived as commodities. At the time of the encounter in regions of contact, they had an equivalent both in their formal aspects - the object itself - and in their sound, and chronicles and other documents show that cascabeles of European origin seem to have been more appreciated among the Indians than those of local manufacture: they had, apparently, a different value. In this article we propose to study the types of exchange, the forms of circulation and the value that cascabeles acquired in the frontier of southern Chile in the hands of various agents such as Indians, explorers, soldiers and missionaries. rumbler bells th century beginning commodities contact sound manufacture apparently exchange explorers missionaries

RESUMEN Los cascabeles se cuentan entre los primeros objetos que formaron parte de los intercambios que tuvieron lugar entre europeos e indígenas en el nuevo mundo desde fines del siglo XV. Fueron, desde el inicio, percibidos como mercancías. Al momento del encuentro entre regiones de contacto, tenían un equivalente tanto en sus aspectos formales - el propio objeto - como sonoros - el tipo de sonido emitido -, y crónicas y relatos dan cuenta de que los cascabeles de origen europeo parecen haber sido más apreciados entre los indígenas que aquellos de manufactura local: tenían, aparentemente, un valor distinto. Este artículo propone estudiar los tipos de intercambio, las formas de circulación y el valor que los cascabeles adquirieron en la frontera del sur de Chile en manos de diversos agentes como indígenas, exploradores, soldados y misioneros. XV Fueron inicio mercancías contacto , local aparentemente distinto intercambio exploradores misioneros

ABSTRACT This study aimed to analyze the economic viability of the implementation of a mechanized harvesting of broilers where the activity is carried out entirely manually. The viability indicators used were net present value (NPV), net future value (NFV), net uniform value (NUV), discounted payback (DP), and internal rate of return (IRR). Scenario analysis, sensitivity, and Monte Carlo simulation were performed in the present study. The results showed that the initial investment was US$ 1,868,302.76. The average price paid by the slaughterhouse to third-party manual harvesting companies was US$ 18.17 per thousand broilers, which was converted into revenue in the cash flow of the project. The cash flow result was positive at US$ 22,256.14 over the entire study period considering a daily catch of 144 thousand broilers. The results of the economic viability analysis were NPV of US$ 64,786.23, NFV of US$ 333,382.11, NUV of US$ 735.19, DP of 13.82 years, IRR of 0.965 monthly, and modified IRR of 0.933 monthly. These values prove the economic viability of implementing the project considering the market conditions at the time of the study. The analysis of scenarios showed great sensitivity to the exchange rate and the price of fuels. The Monte Carlo simulation highlighted a moderate risk of negative NPV, emphasizing the importance of considering this variable when making decisions. Despite these challenges, the potential benefits of mechanized harvesting, such as increased efficiency and reduced labor costs, make it a promising alternative to manual harvesting, even for small to medium-sized poultry industries. manually , (NPV) NFV, (NFV) NUV, (NUV) DP, (DP) IRR. . (IRR) US 186830276 1 868 302 76 1,868,302.76 thirdparty third party 1817 18 17 18.1 2225614 22 256 14 22,256.1 6478623 64 786 23 64,786.23 33338211 333 382 11 333,382.11 73519 735 19 735.19 1382 13 82 13.8 years 0965 0 965 0.96 monthly 0933 933 0.93 fuels decisions challenges costs mediumsized medium sized industries (NPV (NFV (NUV (DP (IRR 18683027 86 30 7 1,868,302.7 181 18. 222561 2 25 22,256. 647862 6 78 64,786.2 3333821 33 38 333,382.1 7351 73 735.1 138 8 13. 096 96 0.9 093 93 1868302 3 1,868,302. 22256 22,256 64786 64,786. 333382 333,382. 735. 09 9 0. 186830 1,868,302 2225 22,25 6478 64,786 33338 333,382 18683 1,868,30 222 22,2 647 64,78 3333 333,38 1868 1,868,3 22, 64,7 333,3 186 1,868, 64, 333, 1,868 1,86 1,8 1,

RESUMEN Los diferentes grupos de interés y sus aspectos de influencia con respecto a la asignación de valor han ganado una creciente demanda por parte de las organizaciones y la academia. En la literatura reciente sobre stakeholders, existe un desarrollo teórico sobre la distribución de valor considerando atributos de importancia estratégica y poder; sin embargo, la literatura aún carece de estudios empíricos para analizar y comprender la relación. Este artículo tiene como objetivo verificar la asociación entre el poder y la importancia estratégica de los stakeholders y la distribución de valor a ellos por parte de las empresas que cotizan en la Bolsa de Valores de Toronto (TSX). Para obtener la información relevante sobre el trato que las empresas dan a sus grupos de interés, analizamos el contenido de 104 prospectos del proceso de OPI de la TSX de 2008 a 2019. Los resultados revelaron que el poder y la importancia estratégica son relevantes para la distribución de valor a los grupos de interés y que la importancia estratégica de los stakeholders tiene una influencia más significativa en comparación con su poder. En cuanto a las contribuciones, nuestro estudio enriquece los debates previos en la literatura sobre stakeholders en términos teóricos y prácticos. academia embargo relación TSX. . (TSX) 10 200 2019 contribuciones prácticos (TSX 1 20 201 2

ABSTRACT The different stakeholder groups and their influence on value distribution have received increasing attention from organizations and academia. In the recent stakeholder literature, there has been a theoretical development on value distribution, considering the attributes of strategic importance and power; however, the literature still lacks empirical studies to analyze and understand the relationship. This paper examines the association between stakeholders’ power and strategic importance and the value distribution to them by publicly traded companies on the Toronto Stock Exchange (TSX). To obtain relevant information on companies’ treatment of their stakeholders, we analyzed the content of 104 prospectuses for the TSX IPO process from 2008 to 2019. The results reveal that power and strategic importance are relevant to the distribution of value to stakeholders and that the strategic importance of stakeholders has a more significant influence than their power. Regarding contributions, our study advances previous debates in stakeholder literature in theoretical and practical terms. academia however relationship TSX. . (TSX) 10 200 2019 contributions terms (TSX 1 20 201 2

RESUMO Os diferentes grupos de stakeholders e seus aspectos de influência na alocação de valor vêm ganhando crescente demanda por parte das organizações e da academia. Na literatura recente de stakeholders, há um desenvolvimento teórico sobre distribuição de valor considerando atributos de importância estratégica e poder; no entanto, a literatura ainda carece de estudos empíricos para analisar e compreender a relação. Este trabalho tem como objetivo verificar a associação entre poder e importância estratégica dos stakeholders e a distribuição de valor a eles por empresas de capital aberto na Bolsa de Valores de Toronto (TSX). Para obter as informações relevantes sobre o tratamento dado pelas empresas aos seus stakeholders, analisamos o conteúdo de 104 prospectos para o processo de IPO da TSX de 2008 a 2019. Os resultados revelaram que o poder e a importância estratégica são relevantes para a distribuição de valor aos stakeholders e que a importância estratégica dos stakeholders tem uma influência mais significativa quando comparada ao seu poder. Quanto às contribuições, o nosso estudo avança debates anteriores na literatura de stakeholders em termos teóricos e práticos. academia entanto relação TSX. . (TSX) 10 200 2019 contribuições práticos (TSX 1 20 201 2