Resumen: La investigación, con enfoque epistemológico cuantitativo y el paradigma positivista, tiene como objetivo definir la relación entre el marco regulatorio del sector financiero ecuatoriano y las condiciones de financiamiento a las pymes. Esta fue de tipo descriptivo-correlacional, permitiendo realizar un análisis descriptivo y factorial de variables vinculadas al conocimiento y aplicación de leyes y códigos regulatorios de 54 oficiales de crédito del sector bancario de El Oro, Ecuador. Se identificaron dos dimensiones: una relacionada con el marco regulatorio monetario y otra con códigos orgánicos. Las encuestas señalan que las leyes más aplicadas son: Ley General de Instituciones del Sector Financiero y Ley de Compañías. La primera regula la creación, funcionamiento y cierre de instituciones financieras privadas para proteger a la población y asegurar la estabilidad financiera; su cumplimiento es supervisado por la Superintendencia de Bancos. La segunda simplifica el proceso de constitución de empresas, permitiendo diversos tipos de compañías y flexibilidad en su estructura. Las regulaciones bancarias ecuatorianas han experimentado reformas para fortalecer la solidez y transparencia del sistema, como la Ley de Mercado de Valores y la Ley de Instituciones del Sistema de Seguros Privados, que contribuyen a la estabilidad, regulación, protección al consumidor financiero y promoción de la competencia, generando condiciones de financiamiento favorables, que incluyen confianza, tasas de interés competitivas y amplias opciones financieras.

Abstract: The research, with a quantitative epistemological approach and the positivist paradigm, aims to define the relationship between the regulatory framework of the Ecuadorian financial sector and the financing conditions for SMEs. This was of a descriptive-correlational type, allowing a descriptive and factorial analysis of variables linked to the knowledge and application of laws and regulatory codes of 54 credit officers from the banking sector of El Oro, Ecuador. Two dimensions were identified: one related to the monetary regulatory framework and another with organic codes. Surveys indicate that the most applied laws are: General Law of Financial Sector Institutions and Companies Law. The first regulates the creation, operation and closure of private financial institutions to protect the population and ensure financial stability; Its compliance is supervised by the Superintendency of Banks. The second simplifies the business incorporation process, allowing various types of companies and flexibility in their structure. Ecuadorian banking regulations have undergone reforms to strengthen the soundness and transparency of the system, such as the Securities Market Law and the Law of Institutions of the Private Insurance System, which contribute to stability, regulation, financial consumer protection and promotion of competition, generating favorable financing conditions, which include confidence, competitive interest rates and broad financial options.

Resumen: Esta investigación analiza la relación entre comportamiento de consumo sostenible con la percepción, las prácticas y los atributos percibidos en los productos y los fabricantes en torno al consumo responsable en la generación Z. Para esto se hizo un estudio descriptivo, con enfoque cuantitativo. Se aplicó una encuesta en formato digital a 903 adultos nacidos a partir de 1995 en la ciudad de Bogotá. El análisis estadístico se realizó mediante un análisis factorial confirmatorio para identificar si las variables se agrupan en los constructos propuestos, seguido se realizó un modelo causal a partir de un análisis de ecuaciones estructurales, con la metodología de bootstraping con el fin de validar las hipótesis propuestas. Los resultados comprueban la existencia de los factores propuestos y se identificó que los hábitos de consumo responsable, la actitud hacia el consumo responsable y los atributos del producto inciden en el comportamiento de consumo sostenible, sin embargo, los atributos percibidos del fabricante no tienen una relación directa con este, aunque cuando los atributos del fabricante son mediados por los atributos del producto existe incidencia. Estos hallazgos aportan al conocimiento científico ya que la literatura actual no ha analizado la relación entre el fabricante con producción responsable y los atributos de productos de consumo responsable percibidos por el consumidor. Por tal razón, los fabricantes deben mejorar sus esfuerzos en comunicar y llevar al mercado productos amigables con el medio ambiente.

Abstract: This research analyzes the relationship between sustainable consumption behavior with perception, practices and perceived attributes in products and manufacturers around responsible consumption in generation Z. For this a descriptive study was made, quantitatively. A digital survey was carried out on 903 adults born in Bogotá since 1995. The statistical analysis was performed using a confirmatory factor analysis to identify if the variables are grouped in the proposed constructs, followed by a causal model based on an analysis of structural equations, with the bootstraping methodology in order to validate the proposed hypotheses. The results prove the existence of the proposed factors and it was identified that responsible consumption habits, attitude towards responsible consumption and product attributes affect sustainable consumption behavior, However, the perceived attributes of the manufacturer do not have a direct relationship with it, although when the attributes of the manufacturer are mediated by the attributes of the product there is incidence. These findings contribute to scientific knowledge since the current literature has not analyzed the relationship between the manufacturer with responsible production and the attributes of responsible consumer products perceived by the consumer. For this reason, manufacturers must improve their efforts to communicate and bring environmentally friendly products to market.

Resumen: En el escenario competitivo del sector bancario, las actividades de marketing y branding se han convertido en un elemento crucial para el éxito a largo plazo de las instituciones financieras. Desde la gestión del brand equity, la confianza y la lealtad son esenciales, no solo en los procesos operativos con los usuarios, sino en la consolidación de la marca como un activo estratégico. El objetivo de esta investigación fue analizar la multidimensionalidad del brand equity para el sector bancario desde la perspectiva de la generación Z. Se desarrolla un estudio de tipo cuantitativo, analítico y de corte transversal, utilizando el análisis factorial exploratorio y confirmatorio a partir de un instrumento aplicado de forma on line a personas pertenecientes a este segmento generacional. Los hallazgos infieren que el brand equity en el sector bancario dirigido a la generación Z está conformado por las siguientes dimensiones: fidelidad e importancia de la marca (FIM), calidad percibida (CP), asociación de marca (AM), rendimiento de la marca (RM) y conciencia de la marca (CM). Se concluye que el sector bancario debe seguir consolidando su brand equity como actividad estratégica a partir de dichas dimensiones, fortaleciendo el posicionamiento de sus marcas, su participación y su orientación al mercado, garantizando el entendimiento de las necesidades, deseos y comportamientos de la generación Z.

Abstract: In the competitive scenario of the banking sector, marketing and branding activities have become a crucial element for the long-term success of financial institutions. From the perspective of brand equity management, trust and loyalty are essential, not only in the operational processes with users, but also in the consolidation of the brand as a strategic asset. The aim of this research was to analyse the multidimensionality of brand equity for the banking sector from the perspective of Generation Z. A quantitative, analytical, and cross-sectional study was carried out, using exploratory and confirmatory factor analysis based on an instrument applied online to people belonging to this generational segment. The findings infer that brand equity in the banking sector aimed at Generation Z is made up of the following dimensions: brand loyalty and importance (BLI), perceived quality (PQ), brand association (BA), brand performance (BP) and brand awareness (BA). It is concluded that the banking sector must continue to consolidate its brand equity as a strategic activity based on these dimensions, strengthening its brand positioning, market share and market orientation, ensuring an understanding of the needs, desires, and behaviours of Generation Z.

Resumen: Esta investigación aborda la diversidad de rasgos en el mercado minorista mexicano, buscando identificar atributos comunes fundamentales entre los consumidores de tiendas de retail. El objetivo es analizar las variaciones en las preferencias de distintos tipos de consumidores con respecto a las estrategias de precios implementadas por un supermercado y cómo estas contribuyen a una experiencia transformadora. Se destacan cinco segmentos de consumidores prósperos: i) myopic switcher light, ii) strategic switchers light, iii) myopic switchers heavy, iv) strategic loyal heavy, y v) myopic loyal light. La aplicación del enfoque de segmentación permite a los tomadores de decisiones discernir estrategias más aceptadas en cada segmento, facilitando la comprensión de cómo abordar efectivamente las características distintivas de los consumidores. Este enfoque informado proporciona un marco valioso para especialistas y tomadores de decisiones de marketing, permitiéndoles adaptar estrategias específicas según las preferencias diferenciadas de los consumidores en el mercado minorista mexicano. La investigación destaca la viabilidad de adoptar estrategias de precios basadas en la segmentación de mercado en distintas regiones, ofreciendo hitos prácticos para eficientizar la implementación de tácticas de precios en el contexto retail en México.

Abstract: The present research addresses the diversity of traits in the Mexican retail market, aiming to find fundamental common attributes among consumers in retail stores. Aim: To examine differences in preferences among various consumer segments regarding pricing strategies implemented by a supermarket and their role in fostering a transformative experience. Five prosperous consumer segments are highlighted: i) myopic switcher light, ii) strategic switchers light, iii) myopic switchers heavy, iv) strategic loyal heavy, and v) myopic loyal light. The application of the segmentation approach allows decision-makers to discern more accepted strategies in each segment, easing an understanding of how to effectively address the distinctive characteristics of consumers. This informed approach supplies a valuable framework for specialists and marketing decision-makers, enabling them to adapt specific strategies grounded regarding the diverse preferences exhibited by consumers in the Mexican retail sector. The research highlights the feasibility of adopting market segmentation-based pricing strategies in various regions, providing practical milestones to streamline the implementation of pricing tactics in the Mexican retail context.

Resumen: Esta investigación analiza las transiciones laborales de la población de 55 años o más edad en México, centrándose en su paso desde la no disponibilidad hacia el empleo de tiempo completo, el empleo de tiempo parcial o la disponibilidad, y diferenciando entre mujeres y hombres. Para ello, se estiman modelos multiestado que muestran un envejecimiento activo incipiente, reflejado en la transición femenina al empleo de tiempo parcial y la transición masculina al empleo de tiempo completo. Un factor explicativo destaca que el trabajo doméstico no remunerado reduce las posibilidades de las mujeres de transitar al empleo de tiempo parcial.

Abstract: This research analyzes the labor market transitions of people aged 55 and older in Mexico, focusing on their transition from non-availability to full-time employment, part-time employment or availability, and differentiating between women and men. It estimates multi-state models that show the onset of active aging as reflected in the transition of women to part-time employment and men to full-time employment. One explanatory factor is that unpaid domestic work reduces women’s opportunities to transition to part-time employment.

Abstract Due to the arrival of COVID-19 in Mexico, a majority of the population was affected in terms of their labor participation. This article aims to measure the levels of educational mismatch -overeducation and undereducation- in Mexico before and after the closure of activities decreed during the pandemic. The research examines changes in educational adjustment from the first quarter of 2020 to the third quarter of the same year and the first quarter of the following year, and it investigates whether there were modifications in sociodemographic profiles, changes in the conditions of those experiencing educational mismatch, and if these dynamics were a result of the crisis. The analysis uses the National Occupation and Employment Survey and employs multinomial models to assess the probability of being in some form of educational mismatch, with a grouped base for five survey editions to establish changes over time. The results show an increase of approximately 0.5% in overeducation in the total occupied population, considering sociodemographic and labor insertion characteristics. Similarly, there are differences between informal and formal employment in terms of how these changes occur, with the former showing increases first, followed by the latter.

Resumen En México, la llegada de la covid-19 afectó la participación laboral de la mayoría de la población. A propósito de ese fenómeno, con este artículo se busca medir los niveles de desajuste educativo -por sobreducación y subeducación- antes y después del cierre de actividades decretado ante la pandemia. Se revisan los cambios en el ajuste educativo entre el primer trimestre de 2020 y el tercero del mismo año, sumando además el primer trimestre de 2021. La atención se centra en si se modificaron los perfiles sociodemográficos y si esto implicó cambios en las condiciones de los desajustados, o si bien estos fueron producto de la crisis. Para el análisis se utilizan la Encuesta Nacional de Ocupación y Empleo y modelos multinomiales sobre la probabilidad de insertarse en algún tipo de inadecuación educativa con una base agrupada para cinco ediciones de la encuesta a fin de establecer los cambios en el tiempo. Los resultados muestran que se registra un aumento de alrededor de 0,5 % de sobreducación en la población ocupada total, si se consideran las características sociodemográficas y de inserción laboral. Del mismo modo, se reflejan diferencias entre los empleos informales y los formales en términos de cómo ocurren estos cambios, pues los primeros se inician con incrementos, mientras en los segundos esto se da en el mediano plazo.

INTRODUCTION: South Africa has a high unemployment rate and few post-school employment opportunities for learners with disabilities. School-to-work transition programmes in special educational needs schools prepare learners with disabilities for work in the open labour market, optimizing post-school employment opportunities. Occupational therapists are the main key role players in facilitating school-to-work transition programme in many contexts of education. AIM: This study explores the perceptions of occupational therapists of a school-to-work transition programme at the school for learners with special needs. METHODS: This study was a descriptive qualitative study. The researchers conducted semi-structured interviews with six occupational therapists involved in delivering the programme at the school. To ensure ethical compliance, we obtained clearance from the UP-Research Ethics Committee. The collected data underwent reflective thematic analysis for interpretation. FINDINGS: Three prominent themes emerged from the data analysis: (1) The Significance of the Programme: Participants highlighted the importance and benefits of the program. (2) Facilitators affecting school-to-work transition programme: Various factors that positively influenced the smooth transition from school to the workforce were identified and discussed. (3) Barriers to school-to-work transition programme: Participants also pointed out obstacles and challenges that hindered the successful transition from school to the workforce. CONCLUSION: The school-to-work transition programme was influenced by personal, environmental, and occupational barriers and facilitators. The findings highlighted that the benefits of the programme should be viewed in a broader context, as learners mature and develop self-confidence. The value of the programme thus extends beyond employment opportunities. IMPLICATIONS FOR PRACTICE The research findings inform barriers that need to be focused on in order to have a successful and effective school-to-work transition programme. There are facilitators that show the perceived effectiveness of the school-to-work transition programme that could assist in motivating for more assistance from stakeholders of the school.

ABSTRACT The results of the effect of five different incubation temperatures on the development of clownfish (Amphiprion ocellaris) larvae are presented. This ornamental species is widely marketed worldwide and is reared in captivity at CIAD to meet the demand in the domestic market. The experimental work was carried out over 30 days post-hatching to observe the temperature's effect on the development of the larvae's vertebral column and caudal complex. The eggs were incubated at 26, 28, 30, 32, and 34°C. The percentage of hatching, survival, growth, and the presence of skeletal malformations were evaluated. Hatching and survival percentages did not show significant differences between treatments. Regarding growth, there were significant differences between treatments, with organisms showing slower growth at 26°C and larger sizes at 34°C. The highest percentage of malformations occurred in larvae cultured at 34°C, with lordosis being the most frequently observed deformity among the treatments. Therefore, it can be concluded that the optimal temperature range for cultivating and harvesting quality A. ocellaris organisms is between 28 and 30°C.

Abstract This study aims to identify the differences between green marketing initiatives and greenwashing, as well as their implications for companies’ social and environmental development practices. It relies on data from Banco do Brasil S.A. and Natura & Co. A qualitative, descriptive and multiple case study was employed, involving an analysis of documents such as annual reports and other publicly available information on the companies’ websites. The documentary analysis was guided by the checklist developed from the theoretical review. The research findings indicate that both organisations analysed adhere to ethical principles when communicating their sustainability efforts in environmental and social dimensions, thus aligning with the green marketing model advocated in scientific literature and distancing them from the representation of greenwashing. Banco do Brasil and Natura & Co., as evidenced in reports available on their websites, demonstrate genuine actions and support projects in both social and environmental domains. Communication with the market and stakeholders includes verifiable details, sources, and documents, establishing credibility and affirming that the reported actions were indeed implemented. Consequently, it is possible to infer that the practices observed align with green marketing rather than greenwashing.

Resumo Este estudo tem como objetivo identificar as diferenças entre as ações de marketing verde e de tendência ao greenwashing, bem como suas implicações para as práticas de desenvolvimento socioambiental das empresas, com base em dados do Banco do Brasil S.A. e Natura & Co. Utilizou-se uma pesquisa qualitativa, descritiva e estudo de caso múltiplo, realizado com análise de documentos, como relatórios anuais, além de outras informações disponíveis aos consumidores pelas duas empresas em seus sites. A análise documental foi orientada pela check-list construída a partir da revisão teórica. A pesquisa evidenciou que as duas organizações analisadas seguem princípios éticos na publicização de suas ações no âmbito da sustentabilidade, nas dimensões ambiental e social, configurando desta forma o modelo de marketing verde, preconizado na literatura científica, distanciando-se da tipificação de greenwashing. Tanto o Banco do Brasil como a Natura & Co. demonstram, por meio de relatórios disponibilizados em seus sites, a realização de ações e apoio a projetos, tanto sociais, como ambientais, que, ao serem objeto de comunicação ao mercado e stakeholders, evidenciam características de veracidade, com indicação de fontes e documentos que comprovam a efetiva execução de ações citadas. Destarte, é possível inferir que se trata de marketing verde e não greenwashing.

Resumen El doble filo crítico que caracteriza la posición de Silvia Rivera Cusicanqui ayuda a hacer un tratamiento de la modernidad hegemónica y sus expresiones por medio de dos movimientos reflexivos simultáneos: el epistemológico y el político. Silvia no realiza su trabajo de investigación a través de las categorías y las herramientas tradicionales, nacidas en la academia elitista que promueve la esterilización política de las reflexiones gracias a investigaciones hiperespecializadas, o realizadas bajo la lógica del mercado de saberes y que es la lógica imperante en las instituciones universitarias. La pensadora andina se dedica a usar instrumentos teóricos cuya base política sea ya de por sí crítica, es decir, no aborda al colonialismo o al patriarcado sólo como temas, sino que lo hace con posiciones anticolonialistas y antipatriarcales.

Abstract The critical thinking that characterizes Silvia Rivera Cusicanqui’s position helps to make a treatment of hegemonic modernity and its expressions through two simultaneous reflexive movements: the epistemological and the political. Silvia does not carry out her research work through traditional categories and tools, born in the elitist academy that promotes the political sterilization of reflections thanks to hyper-specialized research, or carried out under the logic of the market of knowledge and which is the prevailing logic in university institutions. The Andean thinker is dedicated to using theoretical instruments whose political basis is already critical in itself, that is, she does not approach colonialism or patriarchy only as issues but does so with anti-colonialist and anti-patriarchal positions.

RESUMEN El objetivo de este estudio fue el desarrollo de una estrategia para el diseño de una planta de producción de resina fenólica (espuma floral) que permita satisfacer la demanda existente en el país, mediante el uso del software de simulación PRO II. Para ello, se identificaron las necesidades de diseño a través de diagramas de bloques (BDF) y de flujo (PFD), teniendo en cuenta las operaciones unitarias involucradas. De igual forma, se presentó un reactor discontinuo diseñado para lograr una alta conversión en la producción de espuma floral, de acuerdo con la reacción para la obtención de espuma floral tipo resol. Para esto, se tomó en cuenta el valor del volumen, además de considerar las condiciones óptimas de operación, incluyendo la presión y la temperatura, a través de un análisis de sensibilidad. Los resultados se verificaron mediante el cálculo de balances de masa y energía, utilizando la demanda de espuma floral, que fue de aproximadamente 143 toneladas anuales, obtenida de la página web del Servicio Nacional de Aduana del Ecuador (Importaciones). Este valor fue empleado para el cálculo de producción diario, y ayudó a evidenciar la validez de la simulación, el valor simulado de 63 4552 kg/día, contra el valor de producción de resina fenólica calculado que fue de 63 3547 kg/día. De esta manera se evidencia en la pertinencia del estudio para incentivar la generación de estudios que beneficien la creación y desarrollo de la industria petroquímica

ABSTRACT The objective of this study was to develop a strategy for designing a phenolic resin (floral foam) production plant to meet the existing demand in the country, using the PRO II simulation software. For this purpose, the design needs were identified through block diagrams (BDF) and process flow diagrams (PFD), considering the involved unit operations. Additionally, a batch reactor was presented, designed to achieve high conversion in the production of floral foam, according to the reaction for obtaining resol-type floral foam. For this, the volume value was considered, as well as the optimal operating conditions, including pressure and temperature, through a sensitivity analysis. The results were verified by calculating mass and energy balances, using the demand for floral foam, which was approximately 143 tons annually, obtained from the National Customs Service of Ecuador (Importations) website. This value was used for the calculation of daily production and helped to demonstrate the validity of the simulation. The simulated value was 63 4552 kg/day, compared to the calculated phenolic resin production value of 63 3547 kg/day. This shows the relevance of the study and encourages the generation of research that benefits the creation and development of the petrochemical industry.

Resumo O presente estudo tem como objetivo caracterizar a grilagem de terras no Piauí a partir de auditorias nos dados do cadastro fundiário nacional e delinear o papel das prefeituras municipais no processo de apropriação fundiária irregular. As análises são ancoradas na epistemologia de fronteira levando em conta o conceito de colonialidade formulado por Aníbal Quijano. Utilizaram-se técnicas de pesquisa bibliográfica e documental. A partir dos dados das auditorias foi possível indetificar 53 processos com imóveis com indícios de fraudes nas cadeias dominiais, dos quais 17 se referem a irregularidade “arrecadação por prefeituras municipais”. A fiscalização dos dados cadastrais se mostrou eficiente para o diagnóstico da grilagem de terras, embora necessite de correções. Identificou-se 5 grupos de fraudes junto aos registros imobiliários. Observou-se que prefeituras municipais foram utilizadas como estratégia de reserva da terra para entrada no mercado no momento oportuno. A grilagem de terras é uma função inerente ao próprio sistema-mundo capitalista moderno-colonial e representa uma das formas de colonialidade na apropriação sobre a terra.

Abstract This study aims to characterize land grabbing in Piauí based on audits of data from the national land registry and to outline the role of municipal governments in the process of irregular land appropriation. The analyses are anchored in frontier epistemology, taking into account the concept of coloniality formulated by Aníbal Quijano. Bibliographic research and documentary research were used. Based on the data from the audits, it was possible to identify 53 processes with properties with evidence of title chain fraud, of which 17 refer to the irregularity “collection by municipal governments.” The inspection of cadastral data proved to be efficient for the diagnosis of land grabbing, although it needs corrections. Also, 5 fraud groups were identified in real estate records. It was observed that city councils were used as a land reserve strategy to enter the market at the right time. Land grabbing is an inherent function of the modern-colonial capitalist world system itself and represents one of the forms of coloniality in the appropriation of land.

Resumen El presente estudio tiene como objetivo caracterizar el acaparamiento de tierras en Piauí a partir de auditorías de datos del catastro nacional y delinear el papel de los gobiernos municipales en el proceso de apropiación irregular de tierras. Los análisis se anclan en la epistemología de frontera teniendo en cuenta el concepto de colonialidad formulado por Aníbal Quijano. Se utilizó la investigación bibliográfica y la investigación documental. Con base en los datos de las auditorías, fue posible identificar 53 procesos con inmuebles con evidencia de fraude en las cadenas de dominio, de los cuales 17 hacen referencia a la irregularidad “recaudación por parte de los gobiernos municipales”. La inspección de datos catastrales demostró ser eficiente para el diagnóstico de acaparamiento de tierras, aunque necesita correcciones. Se identificaron 05 grupos de fraude en registros inmobiliarios. Se observó que los ayuntamientos se utilizaron como estrategia de reserva de suelo para ingresar al mercado en el momento adecuado. El acaparamiento de tierras es una función inherente del propio sistema-mundo capitalista modernocolonial y representa una de las formas de colonialidad en la apropiación de la tierra.

Resumen Esta investigación aborda el desarrollo de los criptoactivos, a través de la historia, y su relevancia actual en los mercados financieros internacionales. Se concentra en cómo se han implementado en el mercado costarricense, además de sus repercusiones en la economía actual. A partir de este marco económico, se aborda la problemática sobre el marco legal aplicable, especialmente, si son objeto de regulación económica del Estado, sea como equivalente al dinero o como mecanismo de inversión. Se concluye que tienen una existencia relevante en el mercado financiero costarricense, pero, a pesar de ello, en Costa Rica, no existe un marco jurídico vigente que alcance para su regulación.

Abstract This research addresses the development of crypto assets throughout history and their current relevance in international financial markets. It focuses on how they have been implemented in the Costa Rican market, as well as their impact on the current economy. Based on this economic framework, the issue of applicable legal regulation is addressed, especially whether they are subject to economic regulation by the State, either as an equivalent to money or as an investment mechanism. It is concluded that they have a relevant existence in the Costa Rican financial market, but despite this, there is no current legal framework that extends to their regulation.

Abstract This paper introduces a two-sector model of endogenous distributive cycles and overproduction, by using elements from Marxian and Kaleckian perspectives. The model combines the two-sector model with market power presented by Dutt (1988) with insights from the cyclical model of Goodwin (1967) and the model of growth and distribution of Dutt (1987). The paper establishes the analytical conditions for a short-run equilibrium point for sectoral capacity utilization rates. Furthermore, for the long run, considering capital accumulation, the paper demonstrates the existence of stable cycles in four dimensions (sectoral distribution of capital, employment rate, and markups for sectors producing capital and consumption goods). These findings are used to reinterpret overproduction within capitalist cycles, where the relative magnitudes of overaccumulation of capital and underconsumption change at different phases of the cycle, while full employment is not a relevant case. The paper concludes by suggesting insights for future research.

Resumen Este artículo expone un modelo bisectorial de ciclos distributivos endógenos y sobreproducción (con elementos marxistas y kaleckianos), al combinar el modelo bisectorial con poder de mercado de Dutt (1988), elementos del modelo de ciclos de Goodwin (1967) y el modelo agregado de crecimiento y distribución de Dutt (1987). El artículo deduce las condiciones analíticas que llevan a un equilibrio de corto plazo de las capacidades instaladas sectoriales. Luego, se demuestra que los componentes del modelo generan ciclos estables de largo plazo (es decir, con base en la acumulación de capital) en cuatro dimensiones (distribución sectorial del capital, tasa de empleo y márgenes de rentabilidad en los sectores productores de bienes de capital y de consumo). Finalmente, se aprovechan estos resultados para reinterpretar el concepto de sobreproducción en un contexto de ciclos capitalistas, donde la sobreacumulación de capital y el subconsumo cambian sus magnitudes relativas en las diferentes fases del ciclo, sin que el pleno empleo sea un caso relevante. Al final, se plantean algunas propuestas para análisis futuros más complejos.

Resumen El objetivo fue estimar el impacto que tendrán los precios de garantía y de mercado del maíz blanco sobre el impuesto predial rústico para el 2023. Se utilizaron datos del Sistema de Información Agropecuaria y Pesquera (SIAP, 2022). El método utilizado es el deductivo y la investigación es de tipo explicativa y descriptiva. Los resultados indican que otorgar precios de garantía solo a productores de hasta 15 hectáreas y, excluir a los que sembraron más allá de esa superficie, afectará la recaudación. Entre los hallazgos se tiene la importancia de la siembra de maíz blanco para financiar obras públicas en comunidades rurales. Su originalidad radica relacionar la producción del maíz con el principal impuesto local de los gobiernos municipales: el predial. Por limitaciones no se pudo tener acceso al mecanismo de recaudación descentralizado, a partir de junio del presente año, para administrar dicho tributo.

Abstract The objective was to estimate the impact that the guarantee and market prices of white corn will have on the rustic property tax for 2023. Data from the Agricultural and Fisheries Information System (SIAP, 2022) were used. The method used is deductive and the research is explanatory and descriptive. The results indicate that granting guaranteed prices to producers of up to 15 hectares and excluding those who sowed beyond that area, will affect the collection. Among the findings is the importance of planting white corn to finance public works in rural communities. Its originality lies in the studied relationship production of corn with the main local tax of municipal governments: the predial. Due to limitations, it was impossible to have access to the decentralized collection mechanism, as of June of this year, to administer said tax.