Abstract Standardized Work (SW) is an approach originated in the manufacturing industry, which aims to standardize and improve the efficiency of operations cycles, based on the Lean Production Philosophy. SW has the potential to support the implementation of Location-Based Planning and Control (LBPC) as it allows balancing the workload between workers or teams, contributing to the synchronization of processes. The aim of this study is to propose a method for implementing SW as an additional element of LBPC. Design Science Research was the methodological approach adopted in this investigation and an empirical study was carried out in a real estate company, in which the method for implementing SW was conceived and implemented.The following benefits were identified in the study: increase in the degree of process standardization, improvement in process synchronization, increase in the engagement of the work force with process standards, and improvement in terms of time reliability. The main contribution of this research study has been the adaptation of SW in the construction context as an additional element of LBPC. (SW industry cycles Philosophy LocationBased Location Based LBPC (LBPC teams processes company implementedThe implemented standardization standards reliability

Resumo Trabalho Padronizado (TP) é uma abordagem originária da indústria da manufatura que visa a padronizar e melhorar a eficiência dos ciclos de operações com base na Filosofia da Produção Enxuta. O TP tem o potencial de apoiar a implementação do Planejamento e Controle Baseado em Localização (LBPC), pois permite equilibrar a carga de trabalho entre os trabalhadores ou equipes, contribuindo para a sincronização de processos. O objetivo deste estudo foi desenvolver um método para implementação do TP como um elemento adicional do LBPC. Design Science Research foi a abordagem metodológica utilizada, sendo conduzido um estudo empírico em uma empresa atuante no mercado imobiliário, na qual o método para implementação do TP foi concebido e implementado. Os seguintes benefícios foram identificados no estudo: aumento do grau de padronização das operações, melhoria na sincronização entre processos, aumento do engajamento da mão-de-obra com padrões de processo, e melhoria em termos de confiabilidade em relação a prazos. A principal contribuição desta pesquisa para o avanço do conhecimento foi a adaptação da abordagem do TP ao contexto da construção civil como um elemento adicional do LBPC. (TP Enxuta LBPC, LBPC , (LBPC) equipes processos utilizada imobiliário implementado mãodeobra mão obra processo prazos (LBPC

Resumé Le télétravail à domicile a atteint 11% de la population occupée du pays dans le contexte de la pandémie de COVID-19. Il s'agissait en majorité de femmes, de personnes blanches, diplômées de l'enseignement supérieur, et travaillant dans les secteurs des services et de la communication. La réalité des télétravailleurs à domicile est différente de celle de la plupart des travailleurs à domicile d'avant la pandémie: femmes noires, peu scolarisées et travaillant dans l'industrie manufacturière. Cependant, en examinant les données du PNAD entre 1992 et 2019, on peut observer la croissance, dans ce type de travail, de la participation des hommes ayant une formation et une rémunération supérieures et travaillant dans les secteurs des services et de la communication. En ce sens, bien que le travail à domicile ait peu varié dans le période, certaines tendances d'évolution de ce type de travail se dégagent des données, réalisées à domicile et sur le profil du travailleur à domicile. Nous comprenons que ces changements observés dans la pré pandémie contribuent à comprendre l'espace que le télétravail à domicile a gagné dans la pandémie, à se renforcer comme modalité de travail et à se justifier comme alternative pour organiser l'espace de travail. 11 COVID19. COVID19 COVID 19. 19 COVID-19 sagissait s agissait blanches lenseignement l enseignement supérieur communication davant d avant noires lindustrie industrie manufacturière Cependant 199 2019 croissance sens période dévolution évolution lespace espace 1 COVID1 COVID-1 201 COVID- 20 2

Resumo O trabalho remoto atingiu 11% da população ocupada do Brasil no contexto da pandemia da COVID-19: uma maioria de mulheres, pessoas brancas, com nível superior de escolaridade, e atuantes no setor de educação e serviços. Esse perfil é distinto do padrão predominante de trabalhadores em domicílio: mulheres negras com baixo nível de escolaridade e atuantes na indústria de transformação. Mas, ao revisar os dados da PNAD entre 1992 e 2019, encontramos algumas transformações nos setores da economia e atividades ocupacionais realizados em domicílio, bem como uma mudança no perfil do trabalhador em domicílio: crescimento na participação de homens com maior nível de escolaridade e remuneração e atuantes no setor de serviços e de comunicação. Defendemos, neste artigo, que essas mudanças no trabalho em domicílio observadas na pré-pandemia contribuem para compreender o espaço que o trabalho remoto ganhou durante e após a pandemia para se fortalecer enquanto modalidade de trabalho e se justificar enquanto alternativa de organização de espaço de trabalho. 11 COVID19 COVID 19 COVID-19 brancas transformação Mas 199 2019 comunicação Defendemos artigo prépandemia pré 1 COVID1 COVID-1 201 COVID- 20 2

Abstract Remote work reached 11% of Brazil's employed population in the context of the COVID-19 pandemic: the majority being women, white individuals with higher education levels, and working in the education and services sectors. This profile is distinct from the predominant pattern of home-based workers: black women with lower education levels and working in the manufacturing industry. However, upon reviewing PNAD data from 1992 to 2019, we found some transformations in home-based economic sectors and occupational activities. Additionally, there has been a shift in the profile of home-based workers: an increase in the participation of men with higher education and income levels, working in the services and communication sectors. In this article, we argue that these pre-pandemic changes in home-based work contribute to understanding the space that remote work has gained during and after the pandemic to strengthen itself as a work modality and justify itself as an alternative for organizing workspaces. 11 Brazils Brazil s COVID19 COVID 19 COVID-1 homebased home based workers industry However 199 2019 activities Additionally article prepandemic pre workspaces 1 COVID1 COVID- 201 20 2

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

Abstract The aim is to analyze the consistency of the BPCG model at the Mexican manufacturing industry level between 1990 and 2021. Using an ARDL model we estimate the strong version of the model including non-price-competitiveness factors and installed capacity on export function. The paper´s results are as follows: i) the Mexican manufacturing industry exhibits an external constraint to growth; ii) the export function responds positively to non-price competitiveness and installed capacity, and iii) the low manufacturing value added is associated with the disarticulation of the productive structure, the high demand for intermediate imported inputs and the insertion into the value chains in assembly activities. Emphasis should be made on promoting an industrial policy based on strengthening productive interconnection, promoting domestic technological capabilities and developing activities with high added value. Future research should focus on the evaluation of the impact of FDI and technological innovation by industrial reclassification or product type. The paper´s contribution lies in the extension of the MCRBP at the manufacturing level including technological competitiveness factors and their empirical evaluation.

Resumen El presente trabajo tiene por objetivo examinar la consistencia del MCRBP a nivel de industria manufacturera mexicana entre 1990 y 2021. Con un modelo ARDL para panel se estimó la versión fuerte del modelo incorporando factores de competitividad no-precio y capacidad instalada a la función de exportaciones. Los principales resultados son: i) la industria presenta restricción externa al crecimiento; ii) la función de exportaciones responde positivamente a la competitividad no-precio y la capacidad instalada, y iii) el bajo valor agregado manufacturero se asocia a la desarticulación de la estructura productiva, la alta demanda por insumos intermedios importados y la inserción en las cadenas de valor en actividades ensambladoras. Se sugiere impulsar una política industrial asentada en la articulación productiva y desarrollo de capacidades tecnológicas en actividades con alto valor agregado. Para futuras investigaciones se deberá delimitar el impacto de la IED y la innovación tecnológica por reclasificación industrial o tipo de producto. La contribución reside en la extensión del MCRBP a nivel manufacturero incorporando factores de competitividad tecnológica y su evaluación empírica para determinar el aprovechamiento de las derramas tecnológicas.

Resumen En la literatura se ha aportado evidencia que establece que el cumplimiento de las regulaciones medioambientales propicia la adopción e implementación de actividades de eco-innovación en las empresas manufactureras, ya que a través de este tipo de actividades no sólo se reducen los costos asociados a las descargas de contaminantes, sino también se incrementa el nivel del rendimiento sustentable de las empresas. Sin embargo, poco se sabe de la relación existente entre las regulaciones medioambientales, la eco-innovación y el rendimiento sustentable, ya que son pocos los estudios publicados en la literatura que se han orientado en su análisis, por lo cual este estudio tiene como objetivo llenar este vacío existente, y generar nuevo conocimiento de la relación entre estos tres constructos a través de una extensa revisión de la literatura. Asimismo, se distribuyó un cuestionario a una muestra de 460 empresas manufactureras de México, analizando los datos mediante el análisis factorial confirmatorio y los modelos de ecuaciones estructurales basados en la covarianza. Los resultados obtenidos sugieren que las regulaciones medioambientales tienen efectos positivos en la eco-innovación, y la eco-innovación tiene efectos positivos en el rendimiento sustentable de las empresas manufactureras de la industria automotriz. Bajo este contexto, los resultados obtenidos permitieron concluir que el cumplimiento de las regulaciones medioambientales establecidas por la administración pública, por parte de las empresas manufactureras de la industria automotriz, mejoran tanto las actividades de eco-innovación como el rendimiento sustentable de las organizaciones.

Abstract In the literature, evidence has been provided that establishes that compliance with environmental regulations promotes the adoption and implementation of eco-innovation activities in manufacturing firms, since through this type of activities not only are the costs associated with the discharges of pollutants, but also increases the level of sustainable performance of companies. However, little is known about the relationship between environmental regulations, eco-innovation, and sustainable performance, since there are few studies published in the literature that have focused on their analysis, so this study aims to fill this existing gap, and generate new knowledge of the relationship between these three constructs through an extensive review of the literature. Likewise, a questionnaire was distributed to a sample of 460 manufacturing firms in Mexico, analyzing the data through confirmatory factor analysis and structural equation models based on covariance. The results obtained suggest that environmental regulations have positive effects on eco-innovation, and eco-innovation has positive effects on sustainable performance of manufacturing firms in the automotive industry. In this context, the results obtained allowed us to conclude that compliance with environmental regulations established by the public administration, by manufacturing firms in the automotive industry, improve both eco-innovation activities and sustainable performance of organizations.

Abstract: Mexico is a key player in the automotive industry, but during the pandemic, auto manufacturing was hit by health measures suspending its activity because it was not a priority sector. The central research aim is to determine the financial losses caused by the suspension of car and light truck manufacturing due to the economic crisis triggered by COVID-19. The methodology used is based on a multiple econometric regression with a binary qualitative variable of ones and zeros to capture the effect of COVID-19 on vehicle production, with preliminary results showing eight-figures losses.

Resumen: México desempeña un papel importante a nivel mundial en cuanto a la fabricación de automóviles, y no fue sino a partir de la pandemia por COVID-19 que la industria automotriz se vio sacudida por las medidas sanitarias, al suspender su actividad productiva por no ser un sector prioritario. La pregunta central de esta investigación gira en torno a cuánto vale la pérdida en términos monetarios la suspensión de la fabricación de vehículos y camiones ligeros por la crisis económica causada por la COVID-19. La metodología empleada se basa en el uso de una regresión econométrica múltiple con una variable cualitativa binaria de unos y ceros para capturar el efecto de la COVID-19 en la producción de vehículos, donde los resultados preliminares arrojan pérdidas millonarias de ocho cifras.

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.

The Internet of Things is an important element of Industry 4.0, which has brought innovative technological contributions to the energy sector; Industry 4.0 allows organisations to transition to intelligent companies through the use of the Internet of Things and technologies that favour manufacturing and production processes to be more efficient. The aim of this paper is to identify how the application of the Internet of Things has had benefits in the energy sector. This paper presents a literature review in a traditional way, to identify the importance of the Internet of Things and its application in the energy sector in the field of wind, solar, hydroelectric, and fossil energy. The analysis of the literature shows that there are studies that indicate the benefit of the internet of Things in the energy sector, with 48 documents being recognised, of which 25 publications belong to the year 2022.

Die Internet van Dinge (loT) is 'n belangrike element van Industrie 4.0, wat innoverende tegnologiese bydraes tot die energie sektor gebring het. Industrie 4.0 stel organisasies in staat om oor te skakel na intelligente ondernemings deur die gebruik van IoT en tegnologieë wat vervaardigings- en produksieprosesse bevoordeel om doeltreffender te wees. Die doel van hierdie artikel is hoe die toepassing van IoT voordele in die energie sektor gehad het, te identifiseer. Hierdie artikel bied 'n literatuuroorsig op 'n tradisionele manier aan om die belangrikheid van die IoT en die toepassing daarvan in die energie sektor op die gebied van wind, sonkrag, hidro-elektriese, sowel as fossiel energie te identifiseer. Die ontleding van die literatuur toon dat daar studies is wat die voordeel van die IoT in die energie sektor aandui, met 48 dokumente wat erken word, waarvan 25 publikasies in 2022 was.

The South African food system is facing severe challenges as increasing hunger, rising food costs, lack of dietary diversity, child stunting, foodborne illnesses, food waste and an obesity epidemic coupled with malnutrition are observed. In this study, we aimed to establish the application of science and technology advances in the food and beverage industry in South Africa in response to food consumption pattern changes since 1994 and how they could be used to address food security challenges. We found that food consumption shifts have been towards sugar-sweetened beverages, processed and packaged food, animal-source foods and added caloric sweeteners, and away from vegetables. These dietary shifts are concerning as they relate to public health. Most commitments to improve the nutritional status of South Africans have been limited to corporate social investment strategies and should be extended into core business strategies. Furthermore, although the South African food and beverage industry has kept pace with developments in food manufacturing practices, there has been little experimentation with non-commercial novel technologies. The expert survey revealed that indigenous African crops and food waste recovery are the two most promising emerging food sources that could be available to South Africans in the shortest time frame. South Africa has many enabling drivers to become a global leader in food technology advances. However, many barriers need to be overcome for industry, academia and government to collaborate to advance novel food science and technologies to reach commercialisation. SIGNIFICANCE: • Drivers and consequences of food consumption changes in South Africa were modelled and broad food consumption trends between 1994 and 2009/2012 were identified. • For the first time, the Access to Nutrition Index methodology was applied to South African owned food companies to identify strategies to enhance nutrition practices. Companies need to do more to deliver affordable and accessible products. • Drivers and barriers in adopting advanced food science and technology were modelled. A collective ecosystem approach with industry, academia and government mobilisation around critical areas like hunger, malnutrition and poverty could be a way to tackle the failing food system.

ABSTRACT This work aims to identify innovations, technological advances, and best practices to migrate towards a circular economy in air transport. The relevance of the research lies in the contribution to the generation of circular economy knowledge in the field of administration with application in the aeronautical industry. By analyzing literature and best practices, the circular economy could be a viable solution to reduce the use of natural resources in aircraft manufacturing and airport operations. Among the main findings are innovations and technological developments in new materials, fuels, building methods, and best practices implemented at airports to obtain energy and generate less waste. It has also been identified that applying circular economy principles in this mode of transport would contribute to sustainability efforts and increase the competitiveness of organizations in the sector.

RESUMEN Este trabajo tiene como objetivo identificar innovaciones, avances tecnológicos y mejores prácticas para migrar hacia una economía circular en el transporte aéreo. La relevancia de la investigación radica en el aporte a la generación de conocimiento sobre economía circular en el campo de la administración con aplicación en la industria aeronáutica. Al analizar la literatura y las mejores prácticas, la economía circular podría ser una solución viable para reducir el uso de recursos naturales en la fabricación de aeronaves y las operaciones aeroportuarias. Entre los principales hallazgos se encuentran innovaciones y desarrollos tecnológicos en nuevos materiales, combustibles, métodos de construcción y mejores prácticas implementadas en los aeropuertos para obtener energía y generar menos residuos. También se ha identificado que aplicar principios de economía circular en este modo de transporte contribuiría a los esfuerzos de sostenibilidad y aumentaría la competitividad de las organizaciones del sector.

ABSTRACT The ancestral use of essential oils, obtained from various parts of plants, encompasses a wide range of purposes, including medicinal, flavoring, preserving, and aromatic uses. This research focused on conducting a comprehensive literature review on the use of essential oils in the sausage industry. A descriptive, inductive, and analytical approach was adopted, drawing on a variety of sources such as books, journals, technical regulations, theses, and scientific articles. The results of this study revealed that, out of the 92 technical documents (articles and theses) initially selected, 24 were excluded due to their age, leaving a total of 68 articles for the preparation of the technical document. Additionally, 21 documents were identified that provided specific information on the components and effects of essential oils in sausage manufacturing. In conclusion, it is highlighted that essential oils extracted from various plants, such as clove, rosemary, oregano, thyme, among others, have demonstrated their ability to prolong the shelf life of sausages by inhibiting the growth of pathogenic microorganisms and preventing lipid oxidation. Furthermore, it was observed that the application of these essential oils not only contributes to the preservation of meat products but also improves their organoleptic properties by imparting distinctive flavors and aromas.

RESUMEN El empleo ancestral de aceites esenciales, obtenidos de diversas partes de las plantas, abarca una amplia gama de propósitos, incluyendo usos medicinales, condimentarios, conservantes y aromatizantes. Esta investigación se centró en realizar una revisión bibliográfica sobre el uso de aceites esenciales en la industria de embutidos. Se adoptó un enfoque descriptivo, inductivo y analítico, recurriendo a una diversidad de fuentes como libros, revistas, normativas técnicas, tesis y artículos científicos. Los resultados de este estudio revelaron que, de los 92 documentos técnicos (artículos y tesis) inicialmente seleccionados, 24 fueron excluidos debido a su antigüedad, dejando un total de 68 artículos para la elaboración del documento técnico. Además, se identificaron 21 documentos que proporcionaron información específica sobre los componentes y efectos de los aceites esenciales en la fabricación de embutidos. Como conclusión, se destaca que los aceites esenciales extraídos de diversas plantas, como clavo, romero, orégano, tomillo, entre otros, han demostrado su capacidad para prolongar la vida útil de los embutidos al inhibir el crecimiento de microorganismos patógenos y prevenir la oxidación lipídica. Además, se observó que la aplicación de estos aceites esenciales no solo contribuye a la conservación de los productos cárnicos, sino que también mejora sus propiedades organolépticas al conferirles sabores y aromas distintivos.

Abstract In this work, the productivity and efficiency of the manufacturing industry in Mexico were estimated, using non-homogeneous double logarithmic production function (NHPF) and yearly data from 1993 to 2020. Money as an input in the production function was considered as a theoretical argument. During the period analyzed, the average output elasticities of labor and bank credit indicate a productivity of 1.5 and 0.05 (respectively), while the average returns to scale of the manufacturing sector set their efficiency at 1.55. The credit deficiency suggests a need for efficient financing allocation mechanisms for the sector.

Resumen En este trabajo se estimó la productividad y eficiencia de la industria manufacturera en México, mediante una función de producción doble logarítmica no homogénea (NHPF) y datos anuales de 1993 a 2020. El dinero, como insumo en la función de producción, se consideró como argumento teórico. Durante el periodo analizado, las elasticidades de salida promedio del trabajo y del crédito bancario indican una productividad de 1.5 y 0.05, respectivamente, mientras que los retornos a escala promedio del sector manufacturero ubican su eficiencia en 1.55. La deficiencia crediticia sugiere la necesidad de mecanismos eficientes de asignación de financiamiento para el sector.

Resumen Los objetivos de este trabajo son analizar el efecto de la capacidad de cooperación intra-organizacional, la capacidad de reconfiguración y la agilidad de la cadena de suministro sobre la capacidad de respuesta, y evaluar su importancia y desempeño relativo. El método es cuantitativo, explicativo, y transversal. Los sujetos de estudio son empleados de la industria maquiladora de exportación en Ciudad Juárez, Chihuahua. Los resultados muestran que la capacidad de cooperación influye sobre la capacidad de reconfiguración, la agilidad en la cadena de suministro y la capacidad de respuesta. Además, la capacidad de reconfiguración impacta a la capacidad de respuesta y a la agilidad en la cadena de suministro, y esta última incide sobre la capacidad de respuesta. La originalidad radica en la identificación de áreas de mejora para la capacidad de respuesta. Los hallazgos muestran la relevancia de la capacidad de cooperación intra-organizacional. Las limitaciones se asocian con el diseño no probabilístico y transversal.

Abstract The aims of this study include analyzing the effect of intra-organizational cooperation capability, reconfiguration capability and supply chain agility on responsiveness capability, and assessing their relative importance and performance. A quantitative, explanatory, and cross-sectional method is used. The study subjects are employees of the maquiladora export industry in Ciudad Juarez, Chihuahua. The results reveal that the cooperative capability has an influence on reconfiguration capability, agility in the supply chain, and responsiveness capability. Moreover, reconfiguration capability affects responsiveness capability and agility in the supply chain, and the latter affects responsiveness capability. The originality resides in the identification of areas of improvement for responsiveness capability. The findings reveal the relevance of intra-organizational cooperation capability. The limitations are related with the non-probabilistic and cross-sectional design.

Abstract This article examines, from a gender perspective, the potential impacts on the labor market of the semiconductor industry in Mexico induced by its relocation policy, given the global semiconductor supply crisis. It considers the current gender gaps in employment between women and men by economic sector, as well as the regional disparities between the demand for specialized labor in the manufacturing industry and the educational supply. To achieve this, the current trends in personnel employed in semiconductor-related economic sectors are contrasted with enrollment and graduation rates in specialized fields of study among women and men, as well as among different regions of the country. It is observed that, although the policy aims to improve the semiconductor industry, create jobs, and promote economic growth, it has the potential to reinforce gender and regional disparities. Therefore, the need to consider these inequalities in the design and evaluation of Mexico's industrial policy is emphasized.

Resumen Este artículo examina desde la perspectiva de género y el desarrollo regional los posibles impactos en el mercado laboral de la industria de semiconductores en México inducidos por la política de relocalización de la misma, dada la crisis global de suministro de semiconductores. Considera las actuales brechas educativas y laborales entre mujeres y hombres, así como las disparidades regionales entre la demanda de trabajo especializado en la industria manufacturera y la oferta educativa. Para ello, se contrastan las tendencias actuales en el personal empleado en los sectores económicos orientados a los semiconductores con la matrícula y titulación en campos de formación especializados entre mujeres y hombres, así como entre las regiones del país. Se observa que, aunque la política busca mejorar la industria de semiconductores, crear empleos y promover el crecimiento económico, tiene el potencial de reforzar las disparidades de género y entre regiones. Por lo tanto, se enfatiza la necesidad de considerar estas desigualdades en el diseño y evaluación de la política industrial de México.

Abstract Due to the importance of investments in the performance of firms, this work proposes two objectives: to describe the evolution of the profitability of manufacturing companies in Uruguay in 2010-2017, and to verify to what extent this profitability depends on changes in the size and cost structure of companies, that is, identifying the mechanism that pulls between size and profitability. To do this, it uses an accounting database of 595 manufacturing companies. The results obtained show, first of all, that the Uruguayan industry has experienced a continuous decrease in its profitability, in all areas. Secondly, predominantly, the increase in business size has led to a negative effect on profitability. This effect operates through an increase in the relative weight of costs in income and a decrease in stock rotation. As a by-product of the main research, when using the quintile stratification technique, it was observed that the signatures of the largest stratum are on average 10 times larger than those of the lower stratum and 44 times larger on average than those of the remaining three strata. JEL: M10

Resumen Dada la importancia de las inversiones en la marcha de las firmas, este trabajo se propone dos objetivos: describir la evolución de la rentabilidad de las empresas manufactureras en Uruguay en 2010-2017, y verificar en qué medida esta rentabilidad depende de los cambios en el tamaño y de la estructura de costos de las empresas, es decir identificar el mecanismo que tracciona entre el tamaño y la rentabilidad. Para ello, se vale de una base de datos contables de 595 empresas manufactureras. Los resultados obtenidos muestran en primer lugar que la industria uruguaya ha experimentado un continuo decrecimiento de su rentabilidad, en todos los rubros. En segundo lugar, de forma predominante, el aumento del tamaño empresarial ha provocado un efecto negativo en la rentabilidad. Ese efecto opera a través de una reducción de los márgenes porcentuales y una baja en la rotación de stocks. Como subproducto de la investigación principal, al utilizar la técnica de estratificación por quintiles, se observó que las firmas del estrato más grande son en promedio 10 veces más grandes que las del estrato inferior y 44 veces más grandes en promedio que las de los restantes tres estratos. JEL: M10

Résumé Compte tenu de l’importance des investissements dans la performance des entreprises, cet article propose deux objectifs : décrire l’évolution de la rentabilité des entreprises manufacturières en Uruguay en 2010-2017, et vérifier dans quelle mesure cette rentabilité dépend de l’évolution de la taille et de la structure des coûts des entreprises, c’est-à-dire identifier le mécanisme qui tient-il entre taille et rentabilité. Pour ce faire, il s’appuie sur une base de données comptable de 595 entreprises manufacturières. Les résultats obtenus montrent tout d’abord que l’industrie uruguayenne a connu une baisse continue de sa rentabilité, dans tous les domaines. Deuxièmement, l’augmentation de la taille des entreprises a eu un effet négatif sur la rentabilité. Cet effet se traduit par une réduction des marges en pourcentage et une diminution de la rotation des stocks. En tant que sous-produit de la recherche principale, en utilisant la technique de stratification quintile, il a été observé que les signatures de la plus grande strate sont en moyenne 10 fois plus grandes que celles de la strate inférieure et 44 fois plus grandes en moyenne que celles des trois autres strates. JEL: M10

Resumo Dada a importância dos investimentos no desempenho das firmas, este artigo tem dois objetivos: descrever a evolução da rentabilidade das empresas manufatureiras no Uruguai em 2010-2017 e verificar em que medida essa rentabilidade depende de mudanças no tamanho e na estrutura de custos das empresas, ou seja, identificar o mecanismo que puxa entre tamanho e lucratividade. Para isso, utiliza um banco de dados contábil de 595 empresas de manufatura. Os resultados obtidos mostram, em primeiro lugar, que a indústria uruguaia tem experimentado uma queda contínua em sua lucratividade, em todas as áreas. Em segundo lugar, predominantemente, o aumento da dimensão da empresa teve um efeito negativo sobre a rentabilidade. Esse efeito opera por meio da redução das margens percentuais e da diminuição do giro de estoque. Como subproduto da pesquisa principal, utilizando a técnica de estratificação quintil, observou-se que as assinaturas do estrato maior são, em média, 10 vezes maiores que as do estrato inferior e 44 vezes maiores em média que as dos três estratos restantes. JEL: M10