Resumo Neste artigo propomos indagar sobre a implantação do empreendedorismo e do trabalho criativo hoje, bem como suas condições de trabalho em regiões distantes das grandes metrópoles. Para isso e com foco nas províncias de Río Negro e Neuquén, localizadas no norte da Patagônia Argentina, revisamos criticamente a mobilização de ambas noções, expomos a precariedade de suas condições de trabalho e a organização de seus trabalhadores para, finalmente, analisar as intervenções do Estado em torno deles, com foco na assistência durante a pandemia COVID-19. Utilizamos dados empíricos obtidos ao longo de 2020 e 2021, correspondentes a relatórios setoriais, sites de organizações e empresas do setor, observação participante em assembleias sindicais, entrevistas digitais, material de imprensa e documentos de políticas públicas. Concluímos que a precarização da condição de trabalho, promovida sob a retórica empreendedora durante o desenvolvimento das indústrias criativas em escala planetária e anterior à pandemia global, foi por ela potencializada e acentuou o efeito econômico sobre quem trabalha neles, o que requer atenção específica do Estado.

Resumen En este artículo proponemos indagar el actual despliegue del emprendedorismo y el trabajo creativo, así como sus condiciones laborales en regiones alejadas de las grandes metrópolis. Para ello y con foco en las provincias de Río Negro y Neuquén, ubicadas en el norte de la Patagonia Argentina, revisamos críticamente la movilización de ambas nociones, exponemos el carácter precario de sus condiciones de trabajo y la organización de sus trabajadores y trabajadoras para reclamar por ellas, para finalmente analizar las intervenciones estatales en torno suyo, con foco en la asistencia durante la pandemia por COVID-19. Nos valemos de datos empíricos obtenidos durante 2020 y 2021, correspondientes a informes sectoriales, sitios web de organismos y empresas del sector, observación participante en asambleas gremiales, entrevistas digitales, material de prensa y documentos de políticas públicas. Concluimos que la condición laboral precaria, promovida bajo la retórica emprendedora durante el desarrollo de las industrias creativas a escala planetaria y previa a la pandemia global, se ha visto sin embargo potenciada por ella y ha acentuado el efecto económico sobre quienes trabajan en ellas, lo que exige una específica atención por parte del Estado.

Abstract In this article we propose to inquire about the present development of entrepreneurship and creative work, as well as their labour conditions, in regions far from the large metropolises. For this, we critically review the use of both notions, expose the precarity of their labor conditions and the organization of their workers to claim for better conditions, in the provinces of Río Negro and Neuquén, located in the north Patagonia region, Argentina. Finally, we analyze the State interventions on these realities, especially during the COVID-19 pandemic. We use empirical data obtained during 2020 and 2021, corresponding to sector reports, websites of organizations and companies in the sector, participant observation in union assemblies, digital interviews, press articles and public policy documents. We conclude that the precarious labor conditions, promoted under an entrepreneurial rhetoric during the development of creative industries on a global scale and prior to the pandemic, has nevertheless been enhanced by the latter and has exacerbated the economic effect on those who work in the creative and cultural sector, which requires specific attention from the State.

ABSTRACT This research aimed to suggest practical strategies for Mexico's economic development through the trend of nearshoring. It involved identifying, analyzing, and organizing the causes of the conflict between China and the USA over international trade and exploring the opportunities that nearshoring to Mexico can offer. Qualitative research methods were applied, and documentary research techniques were used based on two study objects: a) the Sino-American dispute over international trade and b) nearshoring to Mexico. Nearshoring to Mexico is driven by various factors, including tariff benefits from Free Trade Agreements, low labor costs in manufacturing companies, and a stable exchange rate. Therefore, Mexico needs to encourage the development of industrial parks, implement an effective Public Security Policy, offer tax incentives to attract Foreign Direct Investment and improve port, road, and air infrastructure to take full advantage of this trend.

RESUMEN Esta investigación tuvo como objetivo sugerir estrategias prácticas para el desarrollo económico de México a través de la tendencia del nearshoring. Implicó identificar, analizar y organizar las causas del conflicto entre China y Estados Unidos sobre el comercio internacional y explorar las oportunidades que puede ofrecer el nearshoring a México. Se aplicaron métodos de investigación cualitativos y se utilizaron técnicas de investigación documental basadas en dos objetos de estudio: a) la disputa chino-estadounidense sobre el comercio internacional y b) el nearshoring a México. El nearshoring a México está impulsado por varios factores, incluidos los beneficios arancelarios de los Tratados de Libre Comercio, los bajos costos laborales en las empresas manufactureras y un tipo de cambio estable. Por lo tanto, México necesita fomentar el desarrollo de parques industriales, implementar una Política de Seguridad Pública efectiva, ofrecer incentivos fiscales para atraer Inversión Extranjera Directa y mejorar la infraestructura portuaria, vial y aérea para aprovechar al máximo esta tendencia.

ABSTRACT This research analyzes the level of satisfaction of public financing programs for the strengthening of Technological Innovation processes in Paraguayan companies: Case of the DETIEC Program (Technological Development, Innovation and Conformity) Assessment of Council National Science and Technology (CONACYT). This study is descriptive and not experimental, a mixed methodology has been used, which combines a qualitative and quantitative analysis. Likert scale surveys have been used, as well as questionnaire guides for the interview with technicians from the DETIEC program, where among the most important results it has been observed that the beneficiary companies have been able to train their Human Capital, as well as link up with foreign companies. and improve its production on the other hand, among the weaknesses, the lack of trained collaborators to submit proposals to government entities to compete for public funds stands out.

RESUMEN Este trabajo de investigación tiene por finalidad analizar el nivel de satisfacción de los programas públicos de financiamiento para el fortalecimiento de los procesos de Innovación Tecnológica en las empresas paraguayas: Caso del Programa DETIEC (Desarrollo Tecnológico, Innovación y Evaluación de la Conformidad), del Consejo Nacional de Ciencia y Tecnología (CONACYT). Este estudio es de carácter descriptivo y no experimental, se ha utilizado una metodología mixta, la cual combina un análisis cualitativo y cuantitativo. Se han utilizado encuestas en escala Likert, y también cuestionario guías para la entrevista a técnicos del programa DETIEC, donde se han observado entre los resultados más importantes se destacan que las empresas beneficiarias han podido capacitar a su Capital Humano, así como vincularse con empresas extranjeras y mejorar su producción, por otra parte, entre las debilidades se resalta la falta de colaboradores capacitados para postular propuestas a entes del Gobierno para concursar a fondos públicos.

Abstract This research aims to understand and describe perceptions and actions of rural inhabitants challenged by severe drought and climate change affecting Chile’s central areas. It considers the cases of Santa Julia and Valle Alegre, two rural communities within the coastal city of Quintero. This area is inhabited by family agricultural households impacted by drought conditions in the last decades and close to several polluting industries. The analysis is based on the sense-making theoretical model to explain the problems that affect people’s everyday lives and their attempts to solve them by means of information produced with their own resources, within their communities and with the support of state and private agents. Between November and December 2021, the authors carried out in-depth interviews with 13 informants from both communities. The research findings suggest that severe drought leads to discontinuities both in their productive activities and community and family ties. In their search for solutions, both communities struggle with weak social bonds when attempting to organize collective action. Furthermore, they distrust local companies’ and neighbors’ help. People thus feel insecure about the future and hope that seasonal rains eventually return. In the meantime, they try to adapt and mitigate environmental impacts with the help of some public and international institutions and the application of agricultural innovations.

Resumen En el presente artículo se describen las percepciones y acciones que realizan habitantes rurales frente a la severa sequía y al cambio climático que afectan la zona central de Chile. Para ello se escogieron Santa Julia y Valle Alegre, dos localidades de agricultura familiar en la comuna costera de Quintero, perjudicadas por una prolongada sequía en las últimas décadas y cuya ubicación está próxima a varias industrias contaminantes. Se aplica el modelo teórico de sense-making para explicar los problemas que enfrentan estas personas en sus vidas diarias y cómo intentan resolverlos buscando información mediante sus propios recursos, en sus comunidades y con el apoyo de entidades estatales y privadas. Se realizaron entrevistas en profundidad entre noviembre y diciembre de 2021 a 13 informantes de ambas localidades. Los hallazgos muestran que la sequía prolongada produce problemas tanto en sus actividades agropecuarias como en su vida comunitaria y familiar. En la búsqueda de soluciones estas personas se enfrentan a una desarticulación comunitaria que dificulta acciones colectivas, y desconfían de las ayudas que puedan brindar empresas locales y vecinos. Se constata un sentimiento de inseguridad respecto al futuro, con la esperanza puesta en el eventual regreso de las lluvias estacionales, mientras se adaptan y mitigan impactos ambientales con el apoyo de algunas instituciones públicas e internacionales y mediante la aplicación de innovaciones agrícolas.

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.

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.

RESUMO O objetivo do presente estudo é estimar os efeitos da implantação do Programa de Fomento às Empresas Prestadoras de Serviço de Comunicação Multimídia (PSCM) no crescimento das pequenas empresas prestadoras de Serviço de Comunicação Multimídia (SCM) no Estado de Santa Catarina (SC), no período entre janeiro de 2016 e dezembro de 2021, sendo esse programa implementado em janeiro de 2019. Para a estimativa da possível relação causal existente, explorou-se o crescimento das empresas, em número de acessos mensais, com as técnicas de Diferenças em Diferenças (DiD), adotando como contrafactuais as pequenas empresas do setor estabelecidas do Rio Grande do Sul (RS). Ao realizar a conjectura dos escores de propensão e formação de conjuntos de dados, conforme o pareamento e o suporte comum, o estudo é reproduzido em amostras delimitadas pelo número de acessos das empresas, ou seja, busca-se compreender a variação do crescimento das empresas agrupadas em diferentes estratos de tamanho. A análise dos dados indica um possível impacto positivo no valor percentual de 35% no segundo quartil da amostra. De igual maneira, percebe-se uma correlação positiva no terceiro quartil, no valor percentual de 41%. Os resultados permitem sugerir que uma política voltada à progressão do regime de apuração tributária exerce efeito positivo no crescimento das empresas, ao mesmo tempo que procura prevenir o uso de suas táticas de elisão e evasão fiscal. O estudo busca colaborar, desse modo, na proposição de pesquisas que tratam da avaliação de políticas públicas tributárias. PSCM (PSCM SCM (SCM SC, SC , (SC) 201 2021 2019 existente explorouse explorou se mensais DiD, DiD (DiD) RS. RS . (RS) comum seja buscase tamanho 35 amostra maneira percebese percebe 41 41% fiscal colaborar modo tributárias (SC 20 202 (DiD (RS 3 4 2

This study estimates the effects of the Program for Companies Providing Multimedia Communication Services (PSCM), a public promotion program, on the growth of small companies Providing Multimedia Communication (SCM) services in the State of Santa Catarina (SC), between january 2016 and december 2021. The PSCM was implemented on january 2019. In order to estimate the possible causal relationship, the growth (in number of monthly accesses) of the companies is explored using Difference in Differences (DiD) techniques, adopting as a counterfactual the small companies established in the state of Rio Grande do Sul (RS) that also operates in the telecommunications sector. By estimating the propensity scores and forming data sets according to pairing and common support, the inquiry was reproduced in samples delimited by the number of accesses presented by the companies, seeking to understand the variation in the growth of the companies grouped into different size strata. The results indicates that there is a possible positive impact of 35% in the second quartile of the sample, as well as a positive correlation in the third quartile of 41%. The results allow us to suggest that a policy aimed at the tax regime progressiveness has a positive effect on the growth of companies, while it seeks to prevent the use of tax avoidance and evasion tactics by them. In this way, the study seeks to help in the research agenda of the evaluation of public tax policies. PSCM, , (PSCM) program SCM (SCM SC, SC (SC) 201 2021 2019 relationship DiD (DiD techniques RS (RS sector support strata 35 sample 41 41% them way policies (PSCM (SC 20 202 3 4 2

El estudio estima los efectos de la implementación del Programa de Promoción de Empresas Prestadoras de Servicios de Comunicación Multimedia (PSCM), un programa de promoción fiscal, sobre el crecimiento de las pequeñas empresas que proveen Servicios de Comunicación Multimedia (SCM) en el Estado de Santa Catarina (SC), del enero 2016 al diciembre 2021. El PSCM fue implementado en SC e1 enero 2019. Para estimar la posible relación causal, se explora el crecimiento (en número de accesos mensales) de las empresas utilizando técnicas de Diferencia en Diferencias (DiD), adoptando como contrafactual las pequeñas empresas del sector establecidas en Rio Grande do Sul (RS). Al conjeturar el puntaje de propensión y formar conjuntos de datos de acuerdo con el emparejamiento y el soporte común, el estudio se reproduce en muestras delimitadas por el número de accesos de las empresas, es decir, buscando comprender la variación en el crecimiento de las empresas agrupadas en diferentes estratos de tamaño. El análisis de los datos indica que existe un posible impacto positivo del 35% en el segundo cuartil de la muestra, así como una correlación positiva en el tercero cuartil del 41%. Los resultados permiten sugerir que una política orientada a la progresividad del régimen tributario tiene un efecto positivo en el crecimiento de las empresas, al tiempo que busca prevenir el uso de tácticas de elusión y evasión fiscal. El estudio busca colaborar en la propuesta de pesquisas que tratan de la evaluación de políticas públicas tributarias. PSCM, , (PSCM) fiscal SCM (SCM SC, (SC) 201 2021 e 2019 causal mensales DiD, DiD (DiD) RS. RS . (RS) común decir tamaño 35 muestra 41 41% tributarias (PSCM (SC 20 202 (DiD (RS 3 4 2

ABSTRACT Introduction: Overactive bladder is characterized by overactivity of the detrusor and causes urge urinary incontinence. Accidents at work have a negative impact on the health of workers and consequently on the productivity of companies and the global economy. The worker and his/her family members are entitled to compensation for damage resulting from it. The responsibility for the repair and other charges arising from accidents at work lies with the employer, who is obliged to transfer it to entities legally authorized for this purpose (insurance companies). Case Report: In this clinical case, an accident at work is described in a 57-year-old woman, an operational assistant at a public health institution. The victim suffered a fall on a wet floor, which resulted in a rupture of the adductor muscles of the thighs, with aggravation of a pre-existing pathology (surgically corrected stress urinary incontinence). A few years after the accident, the victim underwent a new urogynecological surgical intervention at the insurance company, with worsening of existing stress incontinence and emergence of urge urinary incontinence, having developed, in this context, overactive bladder. Discussion/Conclusion: In this case report, the insurance company recognized the causal link between the accident at work and the injuries that developed. The consequences of this accident go beyond the work sphere, with an impact on the quality of life, leisure and sexual dimension of the worker. The reparation of damage by work accidents in Portugal focuses essentially on the loss of earning capacity. Occupational health services play a key role both in the prevention of accidents at work and in the follow-up of victims after returning to work. Occupational physicians and insurance companies play a key role in professional reintegration, so their communication and bonding should be strengthened.

RESUMO Introdução: A bexiga hiperativa caracteriza-se por hiperatividade do detrusor e ocasiona incontinência urinária de urgência. Os acidentes de trabalho têm um impacto negativo na saúde dos trabalhadores e consequentemente na produtividade das empresas e economia global. O trabalhador e os seus familiares têm direito à reparação dos danos emergentes. A responsabilidade pela reparação e demais encargos decorrentes cabe ao empregador, que é obrigado a transferi-la para entidades legalmente autorizadas para o efeito (seguradoras). Caso Clínico: Neste caso clínico descreve-se um acidente laboral numa trabalhadora de 57 anos, assistente operacional de uma instituição pública de saúde. A sinistrada sofreu queda em piso molhado, que resultou em rotura dos músculos adutores das coxas, com agravamento de patologia pré-existente (incontinência urinária de esforço corrigida cirurgicamente). Alguns anos após o acidente, a sinistrada foi submetida a nova intervenção cirúrgica uro-ginecológica na seguradora, com agravamento da incontinência de esforço já existente e surgimento de incontinência urinária de urgência, tendo desenvolvido, nesse contexto, bexiga hiperativa. Discussão/Conclusão: No caso clínico em questão, foi reconhecido pela companhia de seguros o nexo de causalidade entre o sinistro ocorrido e as lesões desenvolvidas. As consequências ultrapassam a esfera laboral, com impacto na qualidade de vida, lazer e dimensão sexual da trabalhadora. A reparação por acidentes de trabalho em Portugal incide essencialmente na perda da capacidade de ganho. Os serviços de saúde ocupacional têm um papel fundamental tanto na prevenção dos acidentes, como no acompanhamento dos sinistrados após regresso ao trabalho. O médico do trabalho e as companhias de seguro têm um papel fundamental na reintegração profissional, pelo que a sua comunicação e vínculo devem ser reforçados.

El retraso de los procesos de contratación se conforma como una realidad recurrente y poco investigada en la gestión pública. El presente estudio determinó las causas que generan estos retrasos, a partir del análisis del caso Manabí Produce-EP. El enfoque metodológico investigativo fue mixto, de naturaleza descriptiva y explicativa, con una triangulación en la recolección de datos que combinó análisis documental de los contratos de compras públicas del periodo 2022-2023, así como encuestas y entrevistas a los funcionarios de las unidades que intervienen directamente en los procesos de contratación, para detallar las actividades de la etapa preparatoria en los procesos de contratación y comprender la magnitud y causas de los retrasos. Los resultados constituyen un aporte metodológico para el estudio de la contratación pública y evidencian la existencia de retrasos en la mayoría de los contratos, en especial en los que tienen reformas. El análisis de los retrasos refleja múltiples causas relacionadas con el rol de los actores participantes de la contratación, lo que deja claro que la búsqueda de soluciones es un asunto de gobernanza.

Delays in contracting processes are a recurrent and little-researched reality in public management. This study determined the causes that generated these delays based on the analysis of the Manabí Produce-EP case. The research methodological approach was mixed, descriptive, and explanatory, with a triangulation in data collection that combined documentary analysis of public procurement contracts for the period 2022-2023, as well as surveys and interviews with officials of the units directly involved in the procurement processes, to detail the activities of the preparatory stage in the procurement processes and to understand the magnitude and causes of the delays. The results constitute a methodological contribution to the study of public contracting and show the existence of delays in most contracts, especially in those with reforms. The analysis of delays reflects multiple causes related to the role of the actors involved in contracting, which makes it clear that the search for solutions is a matter of governance.

A demora nos processos de contratação é uma realidade recorrente e pouco pesquisada na gestão pública. O presente estudo determinou as causas que geram esses atrasos, com base na análise do caso Manabí Produce-EP. A abordagem metodológica investigativa foi de natureza mista, descritiva e explicativa, com uma triangulação na recolha de dados que combinou análise documental dos contratos públicos do período 2022-2023, bem como inquéritos e entrevistas a responsáveis ​​das unidades diretamente envolvidas. processos de contratação, detalhar as atividades da fase preparatória dos processos de contratação e compreender a magnitude e as causas dos atrasos. Os resultados constituem uma contribuição metodológica para o estudo das compras públicas e mostram a existência de atrasos na maioria dos contratos, especialmente naqueles que possuem reformas. A análise dos atrasos reflecte múltiplas causas relacionadas com o papel dos actores participantes na contratação, o que deixa claro que a procura de soluções é uma questão de governação.

Resumen En este artículo se presentan los resultados de la investigación realizada acerca de la aplicación de la logística inversa en el sector textil de la ciudad de Otavalo con el fin de que las microempresas tengan la posibilidad de reciclar los desechos para luego proceder a una nueva elaboración de un nuevo producto. Por tal motivo, es necesario que se desarrolle el proceso de logística inversa y se tomen decisiones que beneficiarán al medio ambiente y a la sociedad otavaleña. Para el desarrollo de este estudio, inicialmente se realizó un estudio de la literatura que comprendió las definiciones y los tipos de logística inversa, tanto bajo el método cualitativo como el cuantitativo, que permitió estudiar el sector microempresarial textilero por medio de encuestas. Posteriormente, se obtuvieron resultados detallados de productos, materias primas y desechos, con el único propósito de dar el giro que tenían los desechos como destino final el vertedero generando un efecto negativo para el medio ambiente. Con todos los resultados, se propone mejorar los procesos internos y externos de la selección de residuos textiles, con el apoyo de responsabilidad compartida de los stakeholders, como el Gobierno, la Sociedad Civil y las Empresas Públicas, forjando la concientización de la aplicación de la logística inversa en el proceso de planificación, implantación, control y reducción de tiempos mediante el modelo SCOR, buscando la eficiencia y eficacia dentro de las microempresas para obtener al final el retorno de estos residuos para un nuevo producto.

Abstract This article shows the results of the research carried out on the application of reverse logistics in the textile sector of the city of Otavalo, for micro-enterprises to have the possibility of recycling waste and then proceed to a new development of a new product. For this reason, it is necessary to develop the reverse logistics process and make decisions that will benefit the environment of Otavalo City. To develop this study, It was necessary to read initially the literature such asdefinitions, and types of reverse logistics, likewise under the qualitative and quantitative method, which allowed to study of the textile microenterprise sector through surveys. Later detailed results of products, raw materials, and waste were obtained with the sole purpose of turning the waste into a final destination in the landfill generating a negative effect on the environment. With all the results, it is proposed to improve the internal and external processes of the selection of textile waste, with the support of shared responsibility of stakeholders, such as the Government, Civil Society, and Public Companies, forging awareness of the application of reverse logistics in the process of planning, implementation, control and time reduction through the SCOR model, seeking efficiency and effectiveness within micro-enterprises to finally obtain , the return of those waste for a new product

ABSTRACT Public procurement is crucial for the proper functioning of a country, but unfortunately, it can face problems that undermine its efficiency and transparency. For this reason, this research analyzes the top 23 companies that sold over $2.21 billion to the Ecuadorian government between 2015 and 2020. A descriptive methodology and a quantitative approach were used to classify the companies based on their origin, economic activity, and financial situation. The results reveal that 67% of these companies are of Ecuadorian origin. In terms of their financial situation, although they have a strong liquidity position, financing expenses completely dilute their profits, resulting in a negative net profit margin. This finding suggests the need to establish public policies that promote the diversification of economic sectors and the implementation of effective financial management strategies in contracting companies to improve their profitability and long-term financial sustainability.

RESUMEN La contratación pública es crucial para el buen funcionamiento de un país, pero desafortunadamente puede enfrentar problemas que perjudican su eficiencia y transparencia. Por este motivo, esta investigación analiza las 23 principales empresas que entre 2015 y 2020 vendieron más de 2.21 mil millones de dólares con el Estado ecuatoriano. Se utilizó una metodología descriptiva y un enfoque cuantitativo para clasificar a las empresas según su origen, actividad económica y situación financiera. Los resultados revelan que el 67% de estas empresas son de origen ecuatoriano. En cuanto a su situación financiera, aunque tienen una posición sólida en términos de liquidez, los gastos del financiamiento diluyen en su totalidad las utilidades, generando una rentabilidad neta de ventas negativa. Este hallazgo sugiere la necesidad de establecer políticas públicas que promuevan la diversificación de los sectores económicos y la implementación de estrategias de gestión financiera efectivas en las empresas contratistas para mejorar su rentabilidad y sostenibilidad financiera en el largo plazo.

Resumen Introducción: La informalidad laboral y la formalización del empleo han sido ya ampliamente discutidas. Sin embargo, el problema sigue vigente en las agendas públicas y de gobierno tanto a nivel nacional como subnacional. Objetivo: El objetivo es evaluar el diseño de los instrumentos de política pública que ha implementado el gobierno estatal (2015-2021) para la formalización del empleo en Nuevo León. La población objetivo de los instrumentos son las Micro, Pequeñas y Medianas empresas (Mipymes) del estado de Nuevo León. Método y técnica: En una primera instancia, se llevó a cabo una investigación documental y de fuentes secundarias. Posteriormente, se realizaron entrevistas semiestructuradas con funcionarios a cargo de los instrumentos de política pública para la formalización del empleo. Se entrevistó al Director de Apoyo y Fomento a Pequeñas y Medianas empresas del Gobierno del Estado de Nuevo León; al Coordinador del Centro de Atención a Pequeñas y Medianas empresas del Gobierno del Estado de Nuevo León; a la titular de la Comisión Estatal de Mejora Regulatoria del Estado de Nuevo León; al Coordinador de Promoción y Vinculación del Programa Impulsa Nuevo León de la Secretaría de Economía del Gobierno del Estado de Nuevo León; a la Directora de Planeación y Políticas Públicas del Gobierno del Estado de Nuevo León; y al Director de la Comisión de Desarrollo Económico del Consejo Nuevo León. Para sistematizar las opiniones de los entrevistados se utilizó el programa de computadora ATLAS.ti y en su análisis se crearon las categorías que se presentan en la Tabla 2. Finalmente, se contrastó la ideología de los actores involucrados con tres preceptos clave del neoliberalismo que se identificaron. Resultados: 1. El Gobierno de Nuevo León no cuenta con información sobre el número de empleos que generan las empresas que reciben los apoyos. 2. La planeación de los instrumentos de política pública se lleva a cabo, principalmente, por el sector privado. 3. Las cámaras empresariales de las Pequeñas y Medianas empresas (Pymes) son las que se encuentran principalmente involucradas. 4. Los apoyos se otorgan a partir de que las empresas acuden al gobierno a solicitarlos y no hay investigación y desarrollo. 5. Los apoyos se concentran principalmente en las Mipymes formales, pero no se cuenta con un padrón actualizado. 6. El seguimiento y monitoreo se realiza en la medida que las empresas continúan asistiendo a las oficinas del gobierno de Nuevo León. Conclusiones: Se concluye que se requiere rediseñar los instrumentos de política pública bajo el liderazgo del gobierno estatal y vincular, concretamente, a la población objetivo de los programas con las formas de intervención estatal.

Abstract Introduction: Labor informality and the formalization of employment have already been widely discussed. However, the problem remains on the public and government agendas at both the national and subnational levels. Objective: The objective is to assess the design of the public policy instruments that the government of Nuevo León has implemented (2015-2021) for the formalization of employment. The target population of the instruments are the Micro, Small and Medium enterprises of the state of Nuevo León. Method and technique: Firstly, a documentary research in secondary sources was carried out. Subsequently, semi-structured interviews were conducted with officials in charge of the public policy instruments for the formalization of employment. The people interviewed were: the Director of Support and Development for Small and Medium Enterprises of the Government of the State of Nuevo León; the Coordinator of the Service Center for Small and Medium Enterprises of the Government of the State of Nuevo León; the head of the State Commission for Regulatory Improvement of the Government of the State of Nuevo León; the Coordinator for the Promotion of the Impulsa Nuevo León Program; the Director of Planning and Public Policies of the Government of the State of Nuevo León; and the Director of the Economic Development Commission of the Nuevo León Council. To systematize the opinions of the interviewees, the ATLAS.ti computer program was used and the categories created are presented in Table 2. Finally, the ideology of the actors involved was contrasted with three key precepts of neoliberalism that were identified. Results: 1. The Government of Nuevo León does not have information about the number of jobs generated by the companies that receive government financial support. 2. The planning of public policy instruments is carried out, mainly, by the private sector. 3. The business chambers of Small and Medium Enterprises are the ones that are mainly involved. 4. Financial support is granted after companies go to the government to request it and there is no research and development. 5. Financial support is mainly concentrated in the formal Micro, Small and Medium-sized enterprises, but there is no updated registry. 6. Monitoring is carried out as long as the companies continue to attend to the offices of the government of Nuevo León. Conclusions: It is concluded that it is necessary to redesign the public policy instruments under the leadership of the government of Nuevo León and to link, specifically, the target population of the programs with the forms of state intervention.

Resumo O estudo investiga a influência dos grupos minoritários, relacionados à presença feminina no Conselho de Administração, sobre a divulgação de informações de Responsabilidade Social Corporativa (RSC) relacionadas ao gênero. Coletaram-se dados de 1.863 empresas de 52 países no período 2010-2022. Por meio de regressões Pooled OLS, verificou-se que a presença feminina em percentual satisfatório, em grupos "equilibrado" e "inclinado", afeta positivamente a divulgação de RSC relativa ao gênero. Porém, nos grupos com baixo percentual, "uniformes" e "enviesados", influencia negativamente a divulgação. O estudo contribui ao discutir a importância da presença dos grupos minoritários no Conselho de Administração, apoiando-se na Teoria do Tokenismo. Ademais, dá suporte ao aperfeiçoamento de políticas públicas que promovam a igualdade de gênero nos conselhos.

Resumen Este estudio investiga la influencia de los grupos minoritarios -la presencia de mujeres en juntas directivas- en la divulgación de información sobre Responsabilidad Social Corporativa (RSC) relacionada con el género. Se recopilaron datos de 1.863 empresas de 52 países para el período 2010-2022. Utilizando las regresiones agrupadas de OLS, se encontró que la presencia de mujeres en porcentajes satisfactorios, i.e., grupos equilibrados e inclinados, afecta positivamente la divulgación de la RSC relacionada con el género; sin embargo, en grupos con un porcentaje bajo, i.e., grupos uniformes y sesgados, influye negativamente. Este estudio contribuye al tema discutiendo la importancia de la presencia de grupos minoritarios en las juntas directivas basado en el tokenismo; además, apoya la mejora de las políticas públicas que promuevan la igualdad de género en dichas juntas.

Abstract This study investigates the influence of minority groups -the presence of women on corporate boards- on the disclosure of gender-related Corporate Social Responsibility (CSR) information. Data from 1,863 companies from 52 countries were collected for the period 2010-2022. Using the Pooled OLS regressions, it was found that the presence of women in satisfactory percentages, i.e., balanced and inclined groups, positively affects the disclosure of gender-related CSR; however, in groups with a low percentage, i.e., uniform and skewed groups, it negatively influences such disclosure. This study contributes to the topic by discussing the importance of minority group's presence on corporate boards, drawing on Tokenism. Additionally, it supports the improvement of public policies that promote gender equality on boards.

RESUMO O objetivo deste trabalho é analisar a governanca das empresas públicas subnacionais a partir da consideracao das formas como o controle estatal se expressa nos marcos juridico-institucionais em nivel provincial na Argentina. Com base em uma abordagem qualitativa com fins descritivos, foram levantadas as regulamentacoes das 24 jurisdicoes provinciais argentinas. Entre as conclusoes, destaca-se que todas as jurisdicoes apresentam um esquema de relacionamento descentralizado com as suas empresas, através do ministerio setorial correspondente, incluindo, em alguns casos, a existencia de órgaos transversais de controle e supervisao.

RESUMEN El objetivo de este trabajo es analizar la gobernanza de las empresas públicas subnacionales, a partir de la consideración de las formas en que se expresa el control estatal en los marcos legales-institucionales a nivel provincial en Argentina. Desde un abordaje cualitativo con fines descriptivos, se relevaron normativas de las 24 jurisdicciones provinciales argentinas. Entre los hallazgos se destaca que la totalidad de las jurisdicciones presenta un esquema de relación con sus empresas de carácter descentralizado, mediante el ministerio sectorial correspondiente, incluyendo, en algunos casos, la existencia de instancias transversales de control y supervisión.

ABSTRACT The objective of this paper is to analyze the governance of subnational public enterprises by considering how state control is expressed in the legal institutional frameworks at the provincial level in Argentina. Based on a qualitative approach with descriptive purposes, regulations of the 24 Argentine provincial jurisdictions were surveyed. Among the findings, it is highlighted that all the jurisdictions present a decentralized scheme of relationship with their companies, through the corresponding sectorial ministry, including, in some cases, the existence of transversal instances of control and supervision.

Resumen Introducción / objetivo: en las organizaciones los conflictos de intereses generan costos de agencia para mitigar el oportunismo de los agentes. La información contable de alta calidad reduce estos conflictos al minimizar la asimetría de la información. Por tanto, este estudio tiene como objetivo investigar la relación entre los costos de agencia y el conservadurismo condicional en empresas brasileñas del sector eléctrico listadas en la B3. Metodología: se utilizaron datos de 21 empresas del sector eléctrico brasileño para el período de 2012 a 2020. Se analizaron 24 atributos asociados con los costos de agencia, y el modelo de conservadurismo condicional de Ball y Shivakumar (2005) se empleó como medida de calidad de la información contable. Los resultados se obtuvieron mediante modelos de regresión de datos en panel. Resultados: según el modelo central de conservadurismo condicional, las empresas tienden a ser optimistas en lugar de conservadoras, anticipando ganancias en lugar de pérdidas. Los resultados, evaluados en cinco dimensiones, revelaron que factores como la composición del consejo, la compensación variable y los acuerdos con accionistas reducen el optimismo, mientras que las auditorías con salvedades, los plazos más largos y la existencia de un comité de auditoría permanente aumentan el optimismo. Por tanto, se identifican atributos que influyen en el optimismo, la neutralidad de la información contable y, en consecuencia, la calidad de los informes financieros. Conclusiones: este estudio beneficia a varios usuarios de la información contable. Los inversores pueden identificar políticas de gobernanza que alineen intereses, los reguladores pueden mejorar la supervisión y los miembros de las organizaciones pueden adoptar políticas que fomenten la alineación de intereses entre los principales y los agentes.

Abstract Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting information reduces these conflicts by minimising information asymmetry. Consequently, this study aims to investigate the relationship between agency costs and conditional conservatism in Brazilian electric power industry companies listed on the B3. Methodology: Data from 21 Brazilian electric power industry companies for the period 2012 to 2020 were utilised. Twenty-four attributes associated with agency costs were analysed, and Ball and Shivakumar’s (2005) conditional conservatism model was employed as a measure of accounting information quality. Panel data regression models were used to obtain the results. Results: According to the central conditional conservatism model, companies tend to exhibit optimism rather than conservatism, anticipating gains instead of losses. Results, assessed across five dimensions, revealed that factors such as board composition, variable compensation, and agreements with shareholders reduce optimism, while qualified audits, longer tenures, and the presence of a permanent audit committee increase optimism. Therefore, attributes that influence optimism, accounting information neutrality, and consequently, financial reporting quality, are identified. Conclusions: This study benefits various users of accounting information. Investors can pinpoint governance policies that align interests, regulators can enhance oversight, and organisation members can adopt policies that encourage the alignment of interests between principals and agents.