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

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

The Cuban industry La Purísima produces sauces and dressings for the national gastronomy; but it does not have a process for the deposition of chicken eggshells, as a result, 220 kg of eggshells are dumped daily, which generate a negative impact on the environment. The research evaluates the drying of hen eggshells with protein membrane on a laboratory scale, with a view to revalorizing this waste in the production of a calcium-rich poultry feed supplement. The calcium carbonate content of the shell was determined to confirm the potential application of the residue. The drying curve and drying rate curve was obtained by experimental measurement in a drying oven under aeration at 90 °C. The calcium carbonate content of the residue was 93,33 %. The drying curve was fitted to an exponential mathematical model as a function of the drying constant and the moisture in equilibrium at a temperature of 90 °C. The drying regime of the solid presented a period of decreasing drying rate up to a moisture value of 0,021 kg of water / kg of dry solid, for lower values, this presented a deviation from the exponential function in its rate. The utilization of residual eggshells proved to be an attractive source of calcium carbonate with potential for its use in the production of feed supplement for poultry.

RESUMEN En la Industria cubana La Purísima se producen salsas y aderezos para la gastronomía nacional; pero no dispone de un proceso para la deposición de las cáscaras de huevo de gallina, como resultado, se vierten diariamente 220 kg de cáscaras que generan un impacto negativo en el medio ambiente. La investigación evalúa el secado de las cáscaras de huevo de gallina con membrana proteica a escala de laboratorio, con vistas a revalorizar este residuo en la producción de un suplemento alimenticio para aves de corral rico en calcio. Se determinó el contenido de carbonato de calcio en la cáscara para confirmar la aplicación potencial del residuo. La curva de secado y del régimen de secado se obtuvo por medición experimental en un secadero bajo aireación a 90 °C. El contenido de carbonato de calcio en el residual fue de 93,33 %. La curva de secado se ajustó a un modelo matemático exponencial en función de la constante de secado y la humedad en equilibrio a una temperatura de 90 °C. El régimen de secado del sólido presentó un período de velocidad de secado decreciente hasta un valor de humedad de 0,021 kg de agua / kg de sólido seco, para valores inferiores presentó una desviación de la función exponencial en su velocidad. El aprovechamiento de las cáscaras de huevo residuales resultó ser una fuente atractiva de carbonato de calcio con potencialidades para su utilización en la elaboración de suplemento alimenticio para aves de corral.

Verlorenvlei is a globally important RAMSAR wetland on the arid west coast of South Africa. A prolonged drought between 2016 and 2021 and increasing competition for water from the agricultural sector resulted in extremely low water levels. We used historical aerial and satellite imagery from 1942 and rainfall and water level data for the past 50 years, to assess habitat changes within the estuarine functional zone of the Verlorenvlei Estuarine Lake. Prior to the drought, lake water levels and water surface area remained stable (1113 ± 27 ha (SE)). Since then, there has been a 64% decrease in open water area, exposing 193 ha of sandbanks, of which 190.9 ha were hyper-sulfidic pyrite-rich. The water in the lower lake was hypersaline (>100), and in the middle, it was acidic (pH<3). The low water level plus sediment and nutrient input from surrounding agriculture resulted in a localised increase in reeds. Additional pressures, such as fires, have reduced the above-ground biomass of reeds and sedges, potentially altering surface morphology and reducing stored carbon. Despite flooding and filling up in June 2023, the lake remained in an acidic state (3.9-4.3). Similar low-lake level, hypersaline and acidic conditions are predicted to become more common under future climate change scenarios where aridity and extreme weather events are anticipated. Inflow of fresh water into the estuary and control of farming practices are required to keep the Verlorenvlei in a functional state, with long-term monitoring necessary to assess the ecological condition in response to restoration actions. SIGNIFICANCE: We assessed the habitat changes in Verlorenvlei, an estuarine lake on the arid west coast of South Africa. Estuarine lakes are scarce, and an extended drought greatly reduced the water surface area, exposing hyper-sulfidic pyrite-rich soils, leading to lake acidification and a negative response from biota. Competition for water from agribusiness and the burning of reeds are added pressures. Subsequent heavy rains have been slow to buffer lake acidity, and the impacts thereof serve as a warning for the management of similar ecosystems and their ecological water requirements, especially under climate change where extreme weather conditions, increased aridity and competition for water are realities.

ABSTRACT Introduction/framework/objectives Most professionals working in Occupational Health and Safety have some notions regarding the distribution of Occupational Accidents versus gender, however, not all have had the opportunity to consult reasonably up-to-date data on this subject. The aim of this review was to clearly summarize not only some articles that addressed this subject, but also to have access to national and European statistical data. Methodology This is a Bibliographic Review, initiated through a search carried out in May 2023 in the databases “CINALH plus with full text, Medline with full text, Database of Abstracts of Reviews of Effects, Cochrane Central Register of Controlled Trials, Cochrane Database of Systematic Reviews, Cochrane Methodology Register, Nursing and Allied Health Collection: comprehensive, MedicLatina and RCAAP”. The websites of Pordata and the National Institute of Statistics were also consulted. Content There are anatomical and physiological differences between genders, namely body size and shape, musculature and metabolism, which can modulate certain occupational issues, such as choosing and staying in certain jobs. Incidentally, in the same section of work, sometimes both genders take on different tasks and/or perform them in different ways. 98.8% of accidents in absolute numbers occur in males, as this is obviously much more prevalent in the industrial and construction sectors, areas where there is a higher accident rate. Discussion and Conclusions Accidents at work are more frequent and serious among men, not only due to the type of tasks that exist in positions predominantly assumed by this gender, but also due to the personality and influence of society and culture, which generally encourages more in this context to need to defy danger and/or be more acceptable not following the rules. Adherence to the proposed Safety measures varies with the Perception of Risk and the influence of the work team, management and society. As more of this global interference is taken into account, the greater the ability of the Occupational Health and Safety team to mitigate the incidence and severity of Occupational Accidents and thus obtain a safer workplace, and these measures must be different between the male and female sexes.

RESUMO Introdução/enquadramento/objetivos A generalidade dos profissionais a exercer na Saúde e Segurança Ocupacionais tem algumas noções relativas à distribuição dos Acidentes Laborais versus sexo, contudo, nem todos terão tido oportunidade de consultar dados razoavelmente atualizados sobre esse assunto. Pretendeu-se com esta revisão resumir de forma clara, não só alguns artigos que abordassem este assunto, como também ter acesso a dados estatísticos nacionais e europeus nesta área. Metodologia Trata-se de uma Revisão Bibliográfica, iniciada através de uma pesquisa realizada em maio de 2023 nas bases de dados “CINALH plus with full text, Medline with full text, Database of Abstracts of Reviews of Effects, Cochrane Central Register of Controlled Trials, Cochrane Database of Systematic Reviews, Cochrane Methodology Register, Nursing and Allied Health Collection: comprehensive, MedicLatina e RCAAP”. Foram também consultados os sites da Pordata e do Instituto Nacional de Estatística. Conteúdo Existem diferenças anátomo-fisiológicas entre os géneros, nomeadamente tamanho e formato corporal, musculatura e metabolização, que podem modular determinadas questões ocupacionais, como a escolha e permanência em alguns postos laborais. Aliás, na mesma secção de trabalho, por vezes os dois géneros assumem tarefas diferentes e/ou executam-nas de formas diversas. Em números absolutos, 98,8% dos acidentes ocorrem no sexo masculino, por este ser obviamente muito mais prevalente nos setores industrial e da construção, áreas essas onde existe uma maior sinistralidade. Discussão e Conclusões Os acidentes de trabalho são mais frequentes e graves no sexo masculino, não só devido ao tipo de tarefas que existem nos postos assumidos predominantemente por este género, mas também devido à personalidade e influência da sociedade e cultura que, geralmente, incentiva mais neste contexto a necessidade de desafiar o perigo e/ou ser mais aceitável não cumprir as regras. A adesão às medidas de Segurança propostas varia com a Perceção de Risco e a influência da equipa de trabalho, chefia e sociedade. Quanto mais esta globalidade de interferências for levada em conta, maior a capacidade da equipa de Saúde e Segurança Ocupacionais para atenuar a incidência e gravidade dos Acidentes Laborais e assim se obter um local de trabalho mais seguro, sendo que essas medidas deverão ser distintas entre os sexos masculino e feminino.

Abstract The use of fungi and bacteria with pathogenic capacity towards insects is considered a sustainable agroecological alternative for efficient pest control, as they are microorganisms of easy production in industrial scale, formulation and use. Therefore, the objective was to evaluate four entomopathogenic formulations in the control of Brevicoryne brassicae L., a key pest of cabbage (Brassica oleracea L.), in a randomized complete block design with 4 treatments, plus an absolute control and 4 replicates. The variables evaluated were the number of dead and live aphids per plant and the number of infested plants. The commercial formulations Biosafe, BesT-K, Metarrizo and Yurak containing strains of Bacillus subtilis, Bacillus thuringiensis var kurstaki (Btk), Metarhizium anisopliae and Bauveria bassiana respectively, are the ones that were used by spray application to the crop in two seasons: planting, season August-December 2019 and August-December 2021. Among the results, M. anisopliae was recorded with up to 91.11 % efficiency, followed by B. bassiana with 89.50 % and Bs with 79.38 % in the reduction of populations under field conditions. In the laboratory, Btk and M. anisopliae reached 100 % mortality in a period of seven days, so it is concluded that in the medium term, entomopathogenic fungi in the field are more efficient in aphid control; however, in controlled conditions Btk is also efficient.

Resumen El uso de hongos y bacterias con capacidad patogénica hacia los insectos se considera una alternativa agroecológica sostenible de lucha eficiente contra las plagas por ser microorganismos de fácil producción en escala industrial, formulación y uso; entonces, el objetivo ha sido evaluar cuatro formulados entomopatógenos en el control de Brevicoryne brassicae L, plaga clave de la col (Brassica oleracea L.), en diseño de bloques completos al azar de 4 tratamientos, sumado un testigo absoluto y 4 réplicas, siendo las variables evaluadas la cantidad de pulgones muertos y vivos por planta y cantidad de plantas infestadas. Los formulados comerciales Biosafe, BesT-K, Metarrizo y Yurak que contenían cepas de Bacillus subtilis, Bacillus thuringiensis var kurstaki (Btk), Metarhizium anisopliae y Bauveria bassiana, respectivamente, son los que fueron utilizados mediante la aplicación por aspersión al cultivo en dos épocas de siembra, temporada agosto-diciembre 2019 y agosto-diciembre 2021. Entre los resultados se registró al M. anisopliae con hasta 91,11 % de eficiencia, seguida por B. bassiana con 89,50 % y Bs con 79,38 % en la reducción de las poblaciones en condiciones de campo; en laboratorio el Btk y M. anisopliae alcanzaron el 100 % de mortalidad en un lapso de siete días, por lo que se concluye que a mediano plazo los hongos entomopatógenos en campo resultan ser más eficientes en el control del pulgón, sin embargo, en condiciones controladas el Btk también es eficiente.

Abstract Maize is considered the third most important grain crop in the world due to its economic, food and industrial interest. Throughout its phenology this crop is attacked by pests and diseases, which could have adverse effects on production. In order to control these problems, conventional management is generally used, causing ecological imbalances. For this reason, it is necessary to consider sustainable alternatives based on the knowledge of beneficial entomofauna. This research aimed to conduct a prospective analysis of the coccinelides associated with maize cultivation in the canton of Santa Ana, Ecuador. For this purpose, the coccinelides present under two different conditions were evaluated; with and without insecticide application. Five sampling techniques were used according to the research protocol and taxonomic classification was carried out. The data were interpreted using descriptive statistics, in addition, alpha and beta diversity was assessed. In the study, 297 individuals were found, gathered to: 1 order,1 family, 13 genera and 11 species. The greatest abundance was found in undisturbed conditions, determining that the most efficient trapping technique for their capture was the use of chromatic traps. This type of research is important to derive biological control programs in economically important crops.

Resumen El maíz es considerado el tercer cultivo de grano más importante del mundo debido a su interés económico, alimentario e industrial. A lo largo de su fenología este cultivo es atacado por plagas y enfermedades, que pueden generar efectos adversos sobre la producción. Para el control de estos problemas, generalmente se acude al manejo convencional, los cuales ocasionan desequilibrios ecológicos. Por esta razón, es necesario considerar alternativas sostenibles fundamentadas en el conocimiento de la entomofauna benéfica. Esta investigación tuvo por objetivo realizar un análisis prospectivo de los coccinélidos asociados al cultivo de maíz en el cantón Santa Ana, Ecuador. Para su efecto, se evaluaron los coccinélidos presentes en dos condiciones distintas: con y sin aplicación de insecticida. Se utilizaron cinco técnicas de muestreo, de acuerdo con el protocolo de investigación, y se procedió con la clasificación taxonómica. Los datos fueron interpretados mediante estadística descriptiva; además, se valoró la diversidad alfa y beta. En el estudio se encontraron 297 individuos, congregados a: 1 orden,1 familia, 13 géneros y 11 especies. La mayor abundancia se presentó en condiciones no intervenidas, determinándose que la técnica de trampeo más eficiente para su captura fueron las trampas cromáticas. Este tipo de investigación es importante para derivar programas de control biológico en cultivos de importancia económica.

Abstract Sustainable Corporate Finance is an important mechanism to address the climate crisis and its adverse effects on society and the environment. Environmental, Social and Governance (ESG) criteria have been proposed and implemented as a normative evaluation framework for companies in multiple sectors. However, ESG studies are not yet fully conclusive, but they serve to incorporate more than economic criteria to investment decisions in companies, and in this way, to focus on responsible investments. Among a variety of criteria, corporate responsibility and diversity in top management positions have gained significance today. Given this context, the aim of this study is to analyze the effect of including women in top leadership positions within high-cap companies and their impact on ESG indicators, with a particular focus on organizations in the industrial sector. A longitudinal study was conducted using balanced panel data of the companies that make up the Standard and Poor's 500, linear regression with random effects was estimated, as well as impact analysis using the Synthetic Difference in Difference (SDID). The results show a slight increase in the participation of women in top management (CEO), particularly in the last years (2020-2022). In addition, there is a statistically positive incidence between the participation of a female CEO in a better performance of the ESG indicators of the companies, with an impact of 0.2401 points, being the environmental criterion the most impacted with 0.6522 points.

Resumen Las finanzas corporativas sustentables son un mecanismo importante para hacer frente a la crisis climática y sus efectos adversos a la sociedad y el medio ambiente. Particularmente, se han propuesto e implementado los indicadores Ambiental, Social y Gobierno (ESG, por sus siglas en inglés) como un marco normativo de evaluación para las empresas de múltiples sectores. Los estudios realizados en materia de ESG aun no son concluyentes del todo, pero sirven para incorporar más que criterios económicos a las decisiones de inversión en las empresas y, de esta forma, orientarse en las inversiones responsables. Entre una variedad de criterios, la responsabilidad corporativa y la diversidad en posiciones de alta dirección ha cobrado relevancia en la actualidad. Dado lo anterior, el objetivo de este trabajo es analizar el efecto de la inclusión de mujeres en posiciones de liderazgo de alta dirección en las empresas de alta capitalización y su impacto en los indicadores ESG, realizando un especial énfasis en las organizaciones del sector industrial. Se realizó un estudio longitudinal a través de datos panel balanceados de las empresas que componen el índice Standard & Poor's 500, se estimó la regresión lineal con efectos aleatorios, así como del análisis de impacto mediante la Estimación Sintética de las Diferencias (SDID). Los resultados muestran un leve incremento en la participación de las mujeres en los altos mandos (CEO), particularmente en los últimos años (2020-2022). Además, existe una incidencia estadísticamente positiva entre la participación de una mujer CEO en un mejor desempeño de los indicadores ESG de las empresas, con un impacto de 0.2401 puntos, siendo el indicador ambiental el mayor impactado, con 0.6522 puntos.

Abstract The National Institute of Biodiversity of Costa Rica (INBio), the first institution of its kind worldwide, was created in 1989 as a civil society organization, with the mission of promoting greater awareness of the value of biodiversity, to achieve its conservation and promote human development. It operated within the framework of a national biodiversity conservation strategy consisting of three types of actions: “save, know and use”, forming a publicprivate alliance with the National System of Conservation Areas, whose work represented the first step of “saving”. INBio focused on the generation of scientific knowledge of Costa Rican biodiversity (knowing) and the search and promotion of its intelligent use (using). This article describes the genesis of the institution and its main contributions to the knowledge and use of Costa Rican biodiversity between 1989-2015. These include the results of the protected areas biodiversity inventory process and the development of the largest systematic collection of biological specimens in the country’s history, fully systematized; the development of an information management system that integrated all the information from the inventory and the specimens in its collection in digital format, allowing global access to this information or its correlation with that of other sources. The results of promoting and facilitating the use of information through five programs: Natural Sciences and Conservation Biology, for scientific purposes; Bioliteracy and Education, conceptually designed for the teaching and development of awareness about the value of biodiversity; Bioprospecting, the systematic search for economic uses of biodiversity for medicinal, agricultural and industrial purposes; Conservation for Development, the use of the information for wild areas conservation purposes, surrounding communities or nature tourism, among others; Technical Assistance and Training, program in charge of assisting public and private entities, inside and outside the country, in the development of initiatives in which Biodiversity was the central element. The main results of its work and the national and international awards that INBio received for its innovative approaches and contributions are described, as well as the financial and political reasons why INBio discontinued its activities in the period 2015-2016 are summarized. Viewing the work of INBio as a first stage, the importance and need to continue with a state program on the knowledge and use of Costa Rican biodiversity is raised, in addition to its protection, with the goal of creating awareness of its value before the serious threats to life on Earth.

Resumen El Instituto Nacional de Biodiversidad de Costa Rica (INBio), la primera institución en su género en el mundo, fue creado en 1989 como una organización de la sociedad civil, con la misión expresa de promover una mayor conciencia del valor de la biodiversidad, para lograr su conservación y fomentar el desarrollo humano. En el marco de una estrategia nacional de conservación de la biodiversidad consistente en tres tipos de acciones: “salvar, conocer y utilizar”, se conformó una alianza público-privada con el Sistema Nacional de Áreas de Conservación, cuya labor representó el primer paso de “salvar”. El INBio se centró en la generación de conocimiento científico de la biodiversidad costarricense (el “conocer”) y en la búsqueda y promoción de su uso inteligente (el “usar”). Este artículo describe la génesis de la institución y sus principales aportes al conocimiento y la utilización de la biodiversidad costarricense en el período 1989-2015. Estos incluyen los resultados del proceso de inventario de la biodiversidad de las áreas protegidas y el desarrollo de la colección sistemática de especímenes biológicos más grande en la historia del país, totalmente sistematizada; el desarrollo de un sistema de manejo de información que integró en formato digital toda la información del inventario y de los especímenes de su colección, permitiendo el acceso global a estos datos o su correlación con la de otras fuentes. Los resultados de la promoción y la facilitación del uso de la información se lograron mediante cinco programas: Ciencias Naturales y Biología de la Conservación, con fines científicos; Bioalfabetización y Educación, conceptualmente diseñados para la enseñanza y el desarrollo de la conciencia del valor de la biodiversidad; Bioprospección, la búsqueda sistemática de usos económicos de la biodiversidad para fines medicinales, agrícolas e industriales; Conservación para el Desarrollo, el empleo de la información para la conservación de áreas silvestres, comunidades circunvecinas o turismo naturalista, entre otros; y Asistencia Técnica y Capacitación, programa encargado de asistir a entidades públicas y privadas, dentro y fuera del país, en el desarrollo de iniciativas en que la biodiversidad fuera el elemento central. Se describen los principales resultados de su labor y los reconocimientos nacionales e internacionales que el INBio recibió por sus novedosos enfoques y aportes, al igual que se resumen las razones de carácter financiero y político por las cuales el INBio descontinuó sus actividades en el período 2015-2016. Vista la labor del INBio como una primera etapa, se plantea la importancia y necesidad de continuar con un programa estatal sobre el conocimiento y uso de la biodiversidad costarricense, en adición a su protección, con el fin último de que exista conciencia de su valor ante las serias amenazas para la vida en el planeta.

Die Vierde Industriële Revolusie (4IR) het aansienlike vooruitgang in tegnologie meegebring wat verskeie nywerhede, insluitend die spoorwegsektor, beïnvloed het. Hierdie artikel ondersoek die implikasies van die 4IR vir die spoorwegbedryf en identifiseer die noodsaaklike sagte vaardighede wat spoororganisasies nodig het om in hierdie era te floreer. 'n Sistematiese literatuuroorsig (SLR) is uitgevoer om 'n teoretiese grondslag te vestig, gevolg deur 'n opname wat aan professionele persone in die spoorsektor gedoen is om die geïdentifiseerde sagte vaardighede te prioritiseer. Vergelykende metodes is aangewend om die opnamedata te ontleed en om die relatiewe belangrikheid van die 4IR sagte vaardighede te bepaal. Die bevindinge het 'n reeks sleutelsagte vaardighede aan die lig gebring, soos aanpasbaarheid, kritiese denke en veranderingsbestuur, waarin dit van kardinale belang is dat spoorwegpersoneel uitblink in die 4IR-era. Die artikel bespreek die belangrikheid van hierdie sagte vaardighede en hul potensiële impak op spoorwegorganisasies, en verskaf aanbevelings om hul ontwikkeling te bevorder. Hierdie navorsing dra by tot 'n meer genuanseerde begrip van die sagte vaardighede wat nodig is vir die spoorwegsektor se suksesvolle aanpassing by die 4IR.

The Fourth Industrial Revolution (4IR) has brought about significant advancements in technology that have impacted various industries, including the railway sector. This paper explores the implications of the 4IR for the railway industry and identifies the essential soft skills that rail organisations need in order to thrive in this era. A systematic literature review (SLR) was conducted to establish a theoretical foundation, followed by a survey administered to professionals in the rail sector to prioritise the identified soft skills. Comparative methods were employed to analyse the survey data and to determine the relative importance of the 4IR soft skills. The findings revealed a range of key soft skills, such as adaptability, critical thinking, and change management, in which it is crucial that railway professionals excel in the 4IR era. The paper discusses the significance of these soft skills and their potential impact on rail organisations, and provides recommendations for fostering their development. This research contributes to a more nuanced understanding of the soft skills that are necessary for the railway sector's successful adaptation to the 4IR.

In hierdie studie is 'n waarde-ingenieursmodel vir Suid Afrikaanse ondernemings in staatsbesit ontwikkel met behulp van 'n gemengde-metode benadering. Sleutelbevindinge het beklemtoon dat sterk bestuursondersteuning, 'n ondersteunende waarde-ingenieurskultuur, 'n effektiewe waarde-ingenieursmetodologie, en 'n effektiewe waarde-ingenieursspan noodsaaklike bemagtigers is vir suksesvolle waarde-ingenieurs in staatsondernemings. Die studie het verder die belangrikheid van die erkenning van verskille tussen staatsowerhede en private organisasies beklemtoon, aangesien hulle op maatgemaakte waarde-ingenieursbenaderings vereis. Daarbenewens het die navorsing faktore wat die sukses van waarde-ingenieurswese beïnvloed, ondersoek, staatsondernemings spesifieke struikelblokke geïdentifiseer, en aanbevelings verskaf. Hierdie bevindinge bied unieke insigte in staatsondernemings wat besluitnemers, bestuurders, en praktisyns kan help. Die toepassing van die model en aanbevelings kan die prestasie, doeltreffendheid, waarde-realisering van staatsondernemings verbeter.

In this study, a value engineering model for state-owned enterprises was developed using a mixed-method approach, focusing on a South African state-owned enterprise. Key findings highlighted that strong management support, a supportive value engineering culture, an effective value engineering methodology, and an efficient value engineering team are vital enablers for successful value engineering implementation in state-owned enterprises. The study further emphasised the importance of recognising differences between state-owned enterprises and private organisations, as they require tailored value engineering approaches. In addition, the research explored factors influencing value engineering success, identified state-owned enterprise specific barriers, and provided recommendations. These findings offer unique insights into state-owned enterprises, aiding decision-makers, managers, and practitioners. Applying the model and recommendations can enhance state-owned enterprise performance, efficiency, and value realisation.

ABSTRACT In irrigated fields, sugarcane’s vegetative growth and carbohydrate consumption during ripening require ripener management options to improve crop yield. The hypothesis is that ripeners, together with nutrients, biostimulants, and amino acids, improve physiological responses that favor the quality of the raw material and increase the sucrose content. Consequently, the study aimed to evaluate the agro-industrial response of a fertigated sugarcane crop to ripening agents. The treatments consisted of applying chemical ripener (CR), nutritional ripener (NR), and a joint application of NR+CR, besides control with four replicates. Agro-industrial attributes (total soluble solids, apparent sucrose (AS), reducing sugars (RS), total recoverable sugar (TRS), purity, fiber, sucrose in the stalk (SS) were evaluated at 0 (before application), 12, 19, 36, and 60 days after application (DAA). The time modified the technological attributes of sugarcane under ripener application. The highest apparent sucrose and total soluble solids values were obtained with NR+CR compared to the control. The NR and NR+CR treatments presented the highest TRS contents (150 kg Mg-1) at 36 DAA. Furthermore, the NR+CR treatment increased fiber content but did not compromise the quality of the raw material, and it showed high contents of SS and purity percentage, as well as low contents of RS. The chemical and nutritional ripeners efficiently promoted sugarcane ripening in areas without drying off before harvest. NR application at the end of the cycle can potentially increase sugar yield. fields sugarcanes s yield nutrients biostimulants acids Consequently agroindustrial agro industrial agents CR, CR , (CR) NR, (NR) NRCR replicates Agroindustrial Agro AS, AS (AS) RS, RS (RS) TRS, (TRS) (SS application, application) 12 19 6 DAA . (DAA) 150 (15 Mg1 Mg 1 Mg-1 3 Furthermore percentage harvest (CR (NR (AS (RS (TRS (DAA 15 (1 Mg- (

RESUMO Em ambientes irrigados, o crescimento vegetativo da cana-de-açúcar e o consumo de carboidratos durante a maturação requerem o manejo de maturadores para aumentar a produtividade da cultura. A combinação de maturadores, com nutrientes e bioestimulantes como os aminoácidos, pode promover respostas fisiológicas que favorecem a qualidade da matéria-prima e aumentam o teor de sacarose. Dessa forma, o estudo teve como objetivo avaliar a resposta agroindustrial da cultura de cana-de-açúcar fertirrigada aos agentes de maturação. Os tratamentos consistiram na aplicação de maturador químico (MQ), nutricional (MN), aplicação conjunta de MN+MQ e controle com quatro repetições. Os atributos agroindustriais (sólidos solúveis totais, sacarose aparente (AS), açúcares redutores (AR), açúcares totais recuperáveis (ATR), pureza, fibra, sacarose no colmo (SS) foram avaliados em 0 (antes da aplicação), 12, 19, 36 e 60 dias após aplicação (DAA). O tempo modificou os atributos tecnológicos da cana-de-açúcar sob aplicação de maturador. Os maiores valores de caldo AS e sólidos solúveis totais foram obtidos no MN+MQ em relação ao controle. Os tratamentos MN e MN+MQ apresentaram os maiores teores de ATR (150 kg Mg-1), aos 36 DAA. Além disso, o tratamento MN+MQ aumentou o teor de fibra, mas não comprometeu a qualidade da matéria-prima, e apresentou altos teores de SC e pureza, bem como baixos teores de AR. Os maturadores químicos e nutricionais foram eficientes em promover o amadurecimento da cana-de-açúcar em áreas sem secagem antes da colheita. A aplicação de MN no final do ciclo tem potencial para aumentar a produtividade de açúcar. irrigados canadeaçúcar cana açúcar aminoácidos matériaprima matéria prima forma MQ, MQ , (MQ) MN, (MN) MNMQ repetições AS, (AS) AR, AR (AR) ATR, (ATR) pureza fibra SS (SS aplicação, aplicação) 12 19 3 6 DAA . (DAA) 150 (15 Mg1, Mg1 Mg 1 Mg-1) disso matériaprima, prima, colheita (MQ (MN (AS (AR (ATR (DAA 15 (1 Mg-1 ( Mg-

ABSTRACT This study aimed to evaluate the effects of different colors and management of polypropylene non-woven fabric coverings and two different localized irrigation systems on the physiological characteristics and yield of industrial tomatoes. The experiment was installed in a randomized block design arranged in a split-plot scheme with four replications. Surface and subsurface drip were used in the plots, and five plant cover strategies with non-woven fabric in the subplots: i) without non-woven fabric; ii) coverage with white non-woven fabric; iii) coverage with white non-woven fabric, removed between 30 and 60 days after transplanting the seedlings; iv) coverage with red non-woven fabric; v) coverage with red non-woven fabric, removed between 30 and 60 days after transplanting. Photosynthesis, transpiration, electron transport rate, stomatal conductance, carbon concentration, total fruit yield, and water use efficiency were evaluated. ANOVA and the Scott-Knott test were used. Transpiration is favored by the white non-woven fabric and the stomatal conductance by the white and uninterrupted red one. However, the tomato yield is not influenced by the coverings, except for the red one, removed only between 30 and 60 days after transplanting, which is the worst condition for industrial tomato production. Surface and subsurface irrigation can be used with the same efficiency. nonwoven non woven tomatoes splitplot split plot replications plots subplots i ii iii 3 6 seedlings iv v Photosynthesis transpiration rate concentration evaluated ScottKnott Scott Knott one However production

RESUMO O objetivo deste estudo foi avaliar os efeitos de diferentes colorações e manejos de coberturas de tela não-tecida, e de dois diferentes sistemas de irrigação localizada sobre características fisiológicas e produção de frutos do tomateiro industrial. O experimento foi instalado em delineamento de blocos ao acaso, com 4 repetições, em parcelas subdivididas. Gotejamentos superficial e subterrâneo foram utilizados nas parcelas; e 5 estratégias de cobertura da planta com tela não-tecida nas subparcelas: i) sem cobertura; ii) cobertura com tela não-tecida branca; iii) tela não-tecida branca, retirado entre 30 e 60 dias após o transplante; iv) tela não-tecida vermelha; v) tela não-tecida vermelha, retirado entre 30 e 60 dias após o transplante. Avaliou-se: taxa fotossintética, de transpiração e de transporte de elétrons; condutância estomática; concentração de carbono; produção total de frutos e eficiência do uso da água. Foram utilizados ANOVA e teste de Scott-Knott. A transpiração é favorecida pelas coberturas brancas, a condutância estomática, pelas coberturas brancas e vermelha ininterrupta, porém a produtividade não é influenciada pelas coberturas, exceto a vermelha, retirada entre 30 e 60 dias após transplante, que é a pior condição para o tomate industrial. Irrigações superficial e subterrânea podem ser utilizadas com mesma eficiência. nãotecida, nãotecida tecida, tecida industrial acaso repetições subdivididas subparcelas i ii branca iii 3 6 transplante iv v Avaliouse Avaliou se Avaliou-se fotossintética elétrons estomática carbono água ScottKnott. ScottKnott Scott Knott. Knott Scott-Knott ininterrupta

ABSTRACT The mine currently under study is located in Peru and works with contractors to execute related activities. The employer must promote a culture of occupational risk prevention during activities. In this research article, the agile methodology was used to identify its processes and the performance status in each guideline of the Occupational Health and Safety Management System (OHSMS). This was the basis for the design and implementation of tools to manage the measurement and control of the OHSMS. The results demonstrated that the measurement and timely control of the OHSMS increased occupational risk prevention compliance from 62% to 89%, which made it possible to safely complete the project.

RESUMEN La unidad minera objeto de estudio se ubica en el Perú y labora con empresas contratistas para la ejecución de sus proyectos en las actividades conexas. En ella, el empleador debe promover una cultura de prevención de riesgos laborales para la ejecución de sus actividades. En el presente artículo de investigación, se menciona la metodología ágil fundamentada en la identificación de sus procesos y el estado de desempeño en cada lineamiento del sistema de gestión de seguridad y salud ocupacional (SGSSO), los cuales se usaron como base para el diseño y la implementación de herramientas que permitan gestionar la medición y control del SGSSO. Los resultados obtenidos evidenciaron que la medición y el control oportuno del SGSSO permitieron incrementar el nivel de cumplimiento del 62% al 89% para prevenir los riesgos laborales, con lo que se logró culminar el proyecto de manera segura.

ABSTRACT The COVID-19 pandemic has accelerated the growth of e-commerce as a viable option for purchasing products and services online. This research study examines how the adoption of online technologies has impacted small craft producers in the cross-border region between Peru and Chile, particularly in the city of Tacna. We created web pages with online stores for 30 small craft producers and installed them on their smartphones. Additionally, they received training and were given autonomous management of the application. After two months, the web pages received 53,790 visits from the United States, Brazil, and Canada, highlighting the positive impact of technology adoption by small entrepreneurs. They were able to increase their sales and connect with customers worldwide, providing them with opportunities to enter export markets.

RESUMEN La pandemia del covid-19 ha impulsado el comercio electrónico como una opción para adquirir productos y servicios en línea. Esta investigación se enfoca en estudiar el impacto que la adopción de tecnologías de la Internet ha tenido en los pequeños productores de artesanías de la zona transfronteriza entre Perú y Chile, específicamente, en la ciudad de Tacna. Se crearon páginas web con tiendas en línea para 30 pequeños productores, las cuales fueron instaladas en sus teléfonos celulares (smartphones); además, se les capacitó en el manejo autónomo de la aplicación. Al cabo de dos meses, las páginas web registraron 53 790 visitas procedentes de Estados Unidos, Brasil y Canadá. Estos resultados destacan el impacto positivo de la adopción de tecnologías por parte de los pequeños emprendedores, quienes lograron incrementar sus ventas y establecer contacto con clientes en todo el mundo, lo que les brindó la oportunidad de ingresar a mercados de exportación.

Abstract Purpose: This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value in the use of port services affects customer satisfaction and the intermediate links of the influence of trust and commitment on customer loyalty. Design/methodology/approach: Relying on a survey of 634 Ecuadorian companies with experience in international trade as port users and a theoretical framework well-established in the literature on consumer behavior, the empirical study found evidence of a positive and significant relationship with the knowledge of chain effects. Findings: The findings confirm the chain effect and reveal ways to maintain an ongoing satisfactory, trust and committed relationship with users, thereby ultimately gaining and maintaining their loyalty. The conclusions suggest how this postulate can help to close the gap referred to the effective management of port services, and point out that port managers should be concerned with a continuous in-depth understanding of the perceived value and its chain effects. Originality/value: The authors add evidence of the use of the postulate of the chain of effects on these dimensions, whose applicability is very well established, tested and consensual for the doctrine in industrial marketing. In contrast, it is scarcely present in the port relationship with its users.