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.

Resumen El estudio tuvo como objetivo analizar la estructura de endeudamiento de las pequeñas y medianas empresas (Pymes) del Ecuador que forman parte del mercado bursátil para determinar si se ajusta a los supuestos de la Teoría del Orden Jerárquico, la cual defiende una jerarquía de preferencias financieras. Para procesar los datos se aplicó un modelo de regresión múltiple, que permitió explicar la variable dependiente, el endeudamiento, a través del impacto de diversas variables institucionales. Los resultados mostraron que las variables independientes edad, tangibilidad y rentabilidad se relacionan negativamente con el endeudamiento, es decir, existe una influencia de los supuestos de la Teoría del Orden Jerárquico, mientras que la variable liquidez no es estadísticamente significativa para el modelo.

Abstract The objective of this article was to analyze the debt structure of small and medium-sized companies (SMEs) in Ecuador that are part of the stock market to determine if it adjusts to the assumptions of the Hierarchical Order Theory, which defends a hierarchy of financial preferences. To process the data, a multiple regression model was applied, which allowed the dependent variable, debt, to be explained through the impact of various institutional variables. The results showed that the independent variables age, tangibility and profitability are negatively related to indebtedness, that is, there is an influence of the assumptions of the Hierarchical Order Theory, while the liquidity variable is not statistically significant for the model.

Resumo Los estudios de Inteligencia competitiva (IC) en los últimos años desenvuelve conceptos y aplicabilidad en grandes empresas y/o gobiernos; mientras que estudios de emprendimientos y/o pequeñas empresas son poco a profundados y de menor cantidad; aún más escasos son estudios que relacionan los conceptos de inteligencia competitiva, emprendimiento, pequeña empresa. Esta investigación tiene como objetivo demostrar la existencia de una laguna de conocimiento que envuelve los temas antes mencionados. La metodología utilizada es de revisión bibliográfica; para la colecta de datos se definió 3 términos clave, en inglés, para aplicarlos en 3 bases de datos; el análisis y visualización de la relación entre las palabras claves a través de mapas bibliométricos bidimensionales se realizó mediante el software VOSviewer. Los resultados obtenidos muestran un total de 170 artículos producto de las diversas conjunciones de las palabras clave, 84 en Scopus, 80 en Web Of Science y 6 en Scielo, sin excluir los artículos replicados; en cuanto a la relación de las palabras claven en em mapa bibliométrico, muestra que el termino de IC se relacione con muchos otros temas, ya sean en español, como en inglés. Finalmente, se concluyó que no existe ninguna investigación entre los años 2011 y 2021 las 3 bases de datos seleccionadas que relacione a la inteligencia competitiva, emprendimientos y pequeñas empresas; difiere en 33 artículos las investigaciones con los tópicos de IC y emprendimientos, con los de tópicos sobre IC y micro empresas; por lo tanto, claramente puede ser visto la existencia de laguna de conocimiento de nuestros temas clave.

Abstract Competitive Intelligence (CI) studies in recent years develop concepts and applicability in large companies and/or governments; while studies of entrepreneurships and/or small companies are little to deep and of less quantity; Even more scarce are studies that relate the concepts of competitive intelligence, entrepreneurship, and small business. This research aims to demonstrate the existence of a knowledge gap that involves the aforementioned issues. The methodology used is a bibliographic review; For the data collection, 3 key terms were defined, in English, to apply them in 3 databases; the analysis and visualization of the relationship between the keywords through two-dimensional bibliometric maps was carried out using the VOSviewer software. The results obtained show a total of 170 articles resulting from the various conjunctions of the keywords, 84 in Scopus, 80 in Web Of Science and 6 in Scielo, without excluding replicated articles; As for the relationship of the keywords in the bibliometric map, it shows that the IC term is related to many other topics, whether in Spanish or in English. Finally, it was concluded that there is no research between the years 2011-2021 in the 3 selected databases that relates to competitive intelligence, entrepreneurship and small companies; 33 articles differ in research with the topics of CI and entrepreneurship, with those of topics on CI and micro-enterprises; therefore, the existence of a knowledge gap of our key issues can clearly be seen.

Abstract Nowadays, despite the implementation of new wind farms in Brazil, it still is difficult to form partnerships with companies in the sector, which significantly contributes to the gap in information provided by national literature and the lack of knowledge about the mechanical behavior of wind turbines subjected to transient wind effects. Therefore, through a Research and Development Project to optimize and improve modeling in wind systems, the Brazilian electric power company Eletrobras Furnas aims to facilitate the construction of smaller wind turbines to supply energy to regions far from the Brazilian coast that do not have high generation potential due to the incidence of low-speed winds. Two relevant aspects directly linked to the performance of this kind of structures are: (i) determining their natural frequency and (ii) ensuring that this frequency does not coincide with any external vibration frequency that the structure may experience in its lifetime. Wind turbines are complex systems with many degrees of freedom and their own frequencies associated with the respective mode shapes in which they naturally vibrate. These frequencies are inversely related to the mass and directly related to the stiffness of the structure. Thus, through numerical modeling using the Finite Element Method, the present article aims to list some of the main factors that can affect the prediction of the natural frequency of a real-scale wind turbine prototype and to evaluate its dynamic behavior, considering its rotor revolution frequency, its blade passing frequency and the wind characteristics of its operating area. Nowadays Brazil sector effects Therefore lowspeed low speed winds i (i ii (ii lifetime vibrate Thus Method realscale real scale area

Abstract In this age of crisis and uncertainty, the design has to propose, in present and future, a reflection thinking in the perspectives of science, technology, economy, production, and ecology. The new scenarios of global growth pose a cultural structure from the project to the real world by associating object-user-nature. This plans society wellness under the statement of Brundtland Commission (1987). The satisfaction of necessities is argued in the economic speeches from two approaches: development and sustainability. The argumentation of the last has two reasonable doubts: an antieconomic growth due to an infinite growth in a finite system, and on the other hand the social inequality in wealth distribution. This proposal of Design Islands breaks routines towards more collective ways, from social innovation syncing individual, social, and environmental interests in 3Re: Re-discover, Re-organize, and Re-engineer. The Design Islands establish certainty via a sustainable design model to improve the quality of life from managing social innovation in production systems, solving problems and creating meaning towards an ecology of relationships between people and their environment. From this context, we propose the 3Re as an approach for small and medium footwear manufacture companies in Tungurahua province in which 70% of Ecuadorian footwear is manufactured, with a production of around 19 million of pairs of shoes in 2016.

Resumen En esta época de crisis e incertidumbre el Diseño debe plantear en presente y futuro un pensamiento de reflexión desde su accionar intermediario entre las perspectivas de ciencia, tecnología, economía, producción y ecología. Los nuevos escenarios del crecimiento global plantean un marco de estructura cultural desde lo proyectual hacia el mundo real en la asociatividad objeto-usuario-naturaleza, esta perspectiva planifica el bienestar de la sociedad, bajo el enunciado sostenible de la Comisión Brundtland (1987). La satisfacción de necesidades se argumenta en los discursos económicos desde dos enfoques: desarrollo y sustentabilidad. La argumentación de la sustentabilidad tiene dos dudas razonables: un crecimiento antieconómico debido a un crecimiento infinito en un sistema finito, y por otro lado la desigualdad social en la distribución de riqueza. Esta propuesta de Islas de Diseño rompe rutinas hacia formas más colectivas desde la innovación social, sincronizando el interés individual, social y ambiental en las 3Re: Re-descubrir, Re-organizar, Re-ingeniarse. Las Islas de Diseño establecen espacios de certidumbre mediante un modelo de diseño sostenible para mejorar calidad de vida desde la gestión de la innovación social en los sistemas de producción a través de la solución de problemas y la creación de sentido, hacia una ecología de relaciones entre personas y su entorno. A partir de este contexto proponemos las 3Re como enfoque en las pequeñas y medianas empresas manufactureras de calzado en la provincia de Tungurahua en la que se manufactura el 70 % del calzado ecuatoriano y representa una producción de alrededor de 19 millones de pares de zapatos en 2016.

Resumo O centro prestará serviços especializados relacionados a processos de design, modelagem, qualidade e produção, por meio da implantação de oficinas tecnológicas de ponta para oferecer produtos e serviços de qualidade. Complementarmente, é imprescindível a criação de um modelo de intervenção de apoio às MPME, com enfoque especializado no setor do calçado desde a engenharia, design e economia. O mais importante é o reforço da qualidade dos produtos e a abertura dos mercados através da intervenção da CITCA. Beneficiará 75 empresas associadas em CALTU, 40 pertencentes à província de Tungurahua, incluindo a associação do curtidor como parte da cadeia de valor. Outro importante grupo de apoio são os cerca de 300 alunos médios por ciclo acadêmico da Carreira em Design Têxtil e de Confecção, FDA - UTA, e a oportunidade para 23 professores pesquisadores da FDA - UTA, além de pesquisadores de outras carreiras da UTA, universidades e instituições da zona 3 que têm interesse na geração de projetos locais e regionais. O projeto CITCA irá repassar resultados através de publicações científicas, publicações técnicas, desenvolvimento de Congressos de Design (IV Congresso de Pesquisa em Design e II Congresso de Design de Calçados 2020), Modelos de intervenção aplicados a empresas do setor coureiro-calçadista. Em relação aos aspectos bioéticos que afetam diretamente o ecossistema, especialmente o ser humano pela contaminação de seus recursos hídricos, serão propostas alternativas de processos e materiais amigáveis que proporcionem uma consciência de consumo e produção; pela pesquisa do ciclo de vida do produto e transferência de conhecimento e tecnologia em um mercado eco-sustentável.

BACKGROUND: Local small, medium and micro enterprises (SMMEs) are ready to join the cement mining companies' supply chains. However, the perceived risks of doing business with SMMEs cause mines to be hesitant to engage in meaningful relationships with SMME suppliers AIM: The aim of this study was to explore the nature of supplier relationship management (SRM) for enterprise and supplier development in a cement mining industry. SETTING: The study is conducted in the cement mining companies and explores insights from SMMEs and cement mines insofar as SRM is concerned. METHODS: The study employed a qualitative research approach, employing interviews as a research strategy and data collection method. In all, 16 individuals were purposively selected based on their expertise and experience in the area SRM for enterprise and supplier development in the cement mining industry. Thematic analysis was used as a data analysis method. RESULTS: Following thematic data analysis, the following six themes emerged from the primary data: funding the relationship, skills development, segmenting suppliers, supplier compliance, information sharing, and supplier performance monitoring and evaluation CONCLUSION: Enterprise and supplier development (ESD) programmes should be sufficiently formalised and funded. This will enable meaningful skills development for SMMEs with the specific focus on compliance and performance improvement. Enterprise and supplier development programmes should also be designed to facilitate information sharing between the mining company and SMMEs. CONTRIBUTION: The study proposes the building blocks for SRM for enterprise and supplier development in the cement mining industry. The study further extends literature in the areas of SRM.

BACKGROUND: This study will elaborate on previous research investigating the relationship between project success (PS) (customer perception [CP], project characteristics [PC], project performance [PP], project team [PT]) and entrepreneurial performance (EP) (improved entrepreneurial action [IEA], company characteristics [CC]), and how project risk (PR) moderates this relationship. AIM: The aim of this study is to investigate the correlation between PS and EP, and how PR moderates the relationship. This way, a better understanding of organisational performance and the contribution that PS can make is established. SETTING: Survey data were collected from 369 South African project-oriented organisations. METHODS: The research design is a formal, ex post facto study, incorporating existing statistical measures between PS and EP, and how PR moderates this relationship. Linear regressions were used to investigate these complex correlations and explore possible causal relationships. These regressions demonstrated possible patterns of relationships that appear consistent with specific causal interpretations and inconsistent with others. RESULTS: Companies' characteristics or entrepreneurial activity is not significantly predicted by industry type or experience. Despite organisations initiating new projects, it does not necessarily imply innovation. Moreover, as most data came from people with less than 5 years in the field, it strongly indicated that lack of experience adversely affected the study. CONCLUSION: There's only partial consistency between the results and previous studies, as volatility, uncertainty, complexity, and ambiguity limit the reliability of project success. CONTRIBUTION: Practitioners and researchers can still benefit from the present study results despite its misalignment with previous research.

PURPOSE: This study tests a research model that reflects the nomological relationship between satisfaction as a two-dimensional construct and continuity, coordination, and cooperation in business-to-business (B2B) sales relationships DESIGN/METHODOLOGY/APPROACH: The study sample comprised small- and medium-sized companies across industries in Spain. In total, 237 satisfactorily completed questionnaires were obtained for data analysis. Structural equation modelling was applied to secure the development of the study's results FINDINGS/RESULTS: The results revealed that sales managers should reach agreements with their partners to put in place appropriate coordination mechanisms that contribute to improving efficiency and achieving expected long-term goals PRACTICAL IMPLICATIONS: The study guides B2B sales managers on how to establish good interpersonal relationships with partners, foster an atmosphere in which favourable impressions are generated between the parties, treat each other with respect and promote open sharing of information that avoids distrust and fear of the appearance of opportunistic behaviour ORIGINALITY/VALUE: This study provides an extended foundation of the structural properties with intermediary constructs between economic satisfaction and non-economic satisfaction based on a seller's perspective. This is significant, seeing that most extant studies have explored the constructs proposed from a buyer's perspective

Resumen El objetivo de la investigación es evaluar las diferencias en la gestión de las micro y pequeñas empresas entre los empresarios que dirigen empresas familiares y no familiares. La originalidad de la investigación se basa en el desarrolló y prueba de un modelo por medio del análisis sistémico donde se miden los procesos de entrada, transformación y salida a través de un instrumento integrado por 123 ítems con una escala tipo Likert, los hallazgos muestran que sí existen diferencias en sus formas de gestión. El método de investigación, se realizó un estudio cuantitativo de forma transversal, no experimental en cuatro países, con una muestra total de 40 267 casos, el principal resultado es que en ambos tipos de empresas la satisfacción del empresario es la variable que más impacto tiene en la productividad y si bien los resultados contribuyen al conocimiento por la amplitud de variables utilizadas, la limitante es la falta de segmentación.

Abstract The objective of the research is to evaluate the differences in micro and small enterprise management between entrepreneurs that direct family business and non-family business. The originality of the research is based on the development and testing of a model through systemic analysis where the input, transformation and output processes are measured through an instrument composed of 123 items with a Likert-type scale, the findings show that there are differences in their management forms. The research method a quantitative, cross-sectional, non-experimental study was carried out in four countries, with a total sample of 40 267 cases, the main result is that in both types of companies the satisfaction of the entrepreneur is the variable that has the most impact on productivity and although the results contribute to knowledge by the breadth of variables used, the limiting one is the lack of segmentation.

Abstract To stop the pandemic caused by Covid-19, both individuals and companies were forced to pause most of their daily activities, causing a crisis in trade and the global economy. In particular, SMEs suffered a great impact, partly due to their economic vulnerability and survival economy. However, for some, the small size and flexible structure were drivers of change and adaptation. The purpose of this article is to provide a narrative about adaptation in SMEs in the face of the Covid-19 pandemic, exploring processes and strategies used to guarantee their survival. From the methodological point of view, a narrative review of the scientific production literature was carried out in the WOS and Scopus databases, and the documentary analysis base was built as a semi-systematic review of the literature. The main findings identified two adaptation processes in SMEs to face the pandemic: innovation and resilience, mediated by strategies such as the use of technologies and external collaborations, in understanding the new needs of customers. This review seeks to increase the theoretical framework for future research and that the proposed strategies serve as possible guides for companies in future eventualities.

Resumen Para frenar la pandemia provocada por el Covid-19, tanto personas como empresas se vieron obligadas a pausar la mayoría de actividades cotidianas, suscitando una crisis en el comercio y en la economía global. Las pymes se vieron especialmente afectadas, en parte por su vulnerabilidad económica y su economía de supervivencia. No obstante, para algunas, el reducido tamaño y la estructura flexible fueron factores impulsores de cambio y adaptación. El propósito de este artículo es aportar una narrativa acerca de la adaptación en pymes frente a la pandemia del Covid-19, explorando procesos y estrategias utilizadas para garantizar su supervivencia. Desde el punto de vista metodológico, se realizó una revisión narrativa de la literatura de la producción científica en las bases WOS y Scopus, y se construyó la base documental de análisis como una revisión semisistemática de la literatura. Los principales hallazgos identificaron dos procesos de adaptación en las pymes para hacer frente a la pandemia: la innovación y la resiliencia, mediados por estrategias como el uso de tecnologías y colaboraciones externas, en entendimiento de las nuevas necesidades de los clientes. Esta revisión pretende aumentar el marco teórico para próximas investigaciones y que las estrategias propuestas sirvan como posibles guías para las empresas en futuras eventualidades.

Abstract Micro and small companies have very simple administrative and operational structures. Based on this premise, it is expected that their practices related to strategic cost management will be similar to each other, regardless of the sectors of economic activity of which they are part. The objective of this article is to investigate cost management practices among micro and small companies that operate in the commercial, industrial and service sectors in search of evidence of mimetic isomorphism. To carry out this research, ninety micro or small companies were analyzed. Four groups of variables were analyzed: managers' experience, marketing aspects, organizational aspects and technical aspects of strategic cost management. Data were collected from conducting a survey. Two statistical techniques were used: Kruskal-Wallis test and Mann-Whitney U test. The obtained results present significant statistical evidences about similarities concerning the practices related to cost management, indicating the presence of mimetic isomorphism between them. JEL: M41

Resumo Micro e pequenas empresas possuem estruturas administrativas e operacionais bem simples. A partir dessa premissa, se espera que suas práticas referentes à gestão estratégica de custos se assemelhem entre si, independentemente dos setores de atividade econômica dos quais façam parte. O objetivo deste artigo é investigar práticas de gestão de custos entre micro e pequenas empresas que atuam nos setores comercial, industrial e de prestação de serviços em busca de evidências de isomorfismo mimético. Para a realização desta pesquisa, foram analisadas noventa empresas de micro ou pequeno porte. Quatro grupos de variáveis foram analisados: experiência dos gestores, aspectos mercadológicos, aspectos organizacionais e aspectos técnicos da gestão estratégica de custos. Os dados foram coletados a partir da realização de um survey. Duas técnicas estatísticas foram utilizadas: teste de Kruskal-Wallis e teste U de Mann-Whitney. Os resultados obtidos apresentam evidências estatísticas significativas sobre semelhanças acerca das práticas referentes à gestão de custos indicando a presença de isomorfismo mimético entre elas. JEL: M41

Resumen Las micro y pequeñas empresas tienen estructuras administrativas y operativas muy simples. Con base en esta premisa, se espera que sus prácticas relacionadas con la gestión estratégica de costos sean similares entre sí, independientemente de los sectores de actividad económica de los que formen parte. El objetivo de este artículo es investigar prácticas de gestión de costos entre micro y pequeñas empresas que operan en los sectores comercial, industrial y de servicios en busca de evidencias de isomorfismo mimético. Para llevar a cabo esta investigación se analizaron noventa micro o pequeñas empresas. Se analizaron cuatro grupos de variables: experiencia de los gerentes, aspectos de marketing, aspectos organizacionales y aspectos técnicos de la gestión estratégica de costos. Los datos fueron recolectados a partir de la realización de una encuesta. Se utilizaron dos técnicas estadísticas: prueba de Kruskal-Wallis y prueba U de Mann-Whitney. Los resultados obtenidos presentan evidencias estadísticas significativas sobre similitudes en las prácticas relacionadas con la gestión de costos, indicando la presencia de isomorfismo mimético entre ellas. JEL: M41

Résumé Les PME ont des structures administratives et opérationnelles très simples. Partant de ce postulat, on s'attend à ce que leurs pratiques liées à la gestion stratégique des coûts soient similaires les unes aux autres, peu importe les secteurs d'activité économique auxquels elles appartiennent. L'objectif de cet article est d'étudier les pratiques de gestion des coûts parmi les PME qui opèrent dans les secteurs commercial, industriel et des services à la recherche de preuves d'isomorphisme mimétique. Pour mener à bien cette recherche, quatre-vingt-dix PME ont été analysées. Quatre groupes de variables ont été analysés: l'expérience des managers, les aspects marketing, les aspects organisationnels et les aspects techniques de la gestion stratégique des coûts. Les données ont été recueillies à la suite d'une enquête. Deux techniques statistiques ont été utilisées: le test de Kruskal-Wallis et le test U de Mann-Whitney. Les résultats obtenus présentent des preuves statistiques significatives de similitudes dans les pratiques liées à la gestion des coûts, indiquant la présence d'un isomorphisme mimétique entre elles. JEL: M41

Abstract Pork production has become relevant in recent years thanks to changes in consumption habits, with the consumption of this type of meat increasing. This reality, which presents itself as an opportunity for small and medium-sized companies in the sector, finds them in many cases in situations in which they do not have an adequate use of cost techniques that allow them to generate useful and timely information for the decision-making process. In addition to this we have to consider that the pig producer is a price taker, in consequence, cost management and control becomes vital to maintain the company's competitiveness. This paper analyzes an establishment located in the district of Bahía Blanca, in order to provide a methodology that allows timely, reliable and complete information on costs and income on the management of the agricultural company. In order to obtain information for decision making, we work by differentiating the different stages of the production process with their respective productive results. This paper analyzes an establishment located in the district of Bahía Blanca, in order to provide a methodology that allows timely, reliable and complete information on costs and income on the management of the agricultural company. In order to obtain information for decision making, we work by differentiating the different stages of the production process with their respective productive results. JEL: M1, Q1.

Resumo A produção de carne suína tornou-se relevante nos últimos anos graças a mudanças nos hábitos de consumo, com o aumento do consumo deste tipo de carne. Esta realidade, que se apresenta como uma oportunidade para as pequenas e médias empresas do sector, encontra-as em muitos casos em situações em que não dispõem de uma utilização adequada de técnicas de custos que lhes permitam gerar informação útil e oportuna para o processo de tomada de decisão. Se acrescentarmos a isso que o produtor de suínos é um tomador de preços, a gestão e controle de custos torna-se vital para manter a competitividade da empresa. Neste trabalho, analisa-se um estabelecimento localizado no distrito de Bahía Blanca, a fim de fornecer uma metodologia que permita gerar informações oportunas, confiáveis e completas sobre custos e receitas na gestão da empresa agrícola. Para obter informações para a tomada de decisão, trabalhamos diferenciando as diferentes etapas do processo produtivo com seus respectivos resultados produtivos. Neste trabalho, analisa-se um estabelecimento localizado no distrito de Bahía Blanca, a fim de fornecer uma metodologia que permita gerar informações oportunas, confiáveis e completas sobre custos e receitas na gestão da empresa agrícola. Para obter informações para a tomada de decisão, trabalhamos diferenciando as diferentes etapas do processo produtivo com seus respectivos resultados produtivos. JEL: M1, Q1.

Resumen La producción porcina ha tomado relevancia en los últimos años gracias a los cambios en los hábitos de consumo, siendo creciente el consumo de este tipo de carne. Esta realidad que se presenta como una oportunidad para pequeñas y medianas empresas del sector, las encuentra en muchos casos en situaciones en las cuales no cuentan con un uso adecuado de técnicas de costos que les permitan generar información útil y oportuna para el proceso de toma de decisiones. Si a esto se le adiciona que el productor porcino es tomador de precios, la gestión y el control de costos se vuelve vital para mantener la competitividad de la empresa. En este trabajo se analiza un establecimiento ubicado en el partido de Bahía Blanca, a fin de poner a disposición una metodología que permita tener información sobre costos e ingresos que resulte oportuna, confiable y completa sobre la gestión de la empresa agropecuaria. A los efectos de obtener información para la toma de decisiones se trabaja diferenciando las distintas etapas del proceso de producción con sus respectivos resultados productivos. En este trabajo se analiza un establecimiento ubicado en el partido de Bahía Blanca, a fin de poner a disposición una metodología que permita tener información sobre costos e ingresos que resulte oportuna, confiable y completa sobre la gestión de la empresa agropecuaria. A los efectos de obtener información para la toma de decisiones se trabaja diferenciando las distintas etapas del proceso de producción con sus respectivos resultados productivos. JEL: M1, Q1.

Résumé La production de porc est devenue pertinente ces dernières années grâce à l'évolution des habitudes de consommation, la consommation de ce type de viande augmentant. Cette réalité, qui se présente comme une opportunité pour les petites et moyennes entreprises du secteur, les place dans de nombreux cas dans des situations dans lesquelles elles n'ont pas une utilisation adéquate des techniques de coût leur permettant de générer des informations utiles et opportunes pour le processus décisionnel. Si l'on ajoute à cela que l'éleveur porcin est un preneur de prix, la maîtrise des coûts deviennent indispensables pour maintenir la compétitivité de l'entreprise. Dans cet article, un établissement situé dans le district de Bahía Blanca est analysé, afin de fournir une méthodologie permettant d'obtenir des informations opportunes, fiables et complètes sur les coûts et les revenus de la gestion de l'entreprise agricole. Afin d'obtenir des informations pour la prise de décision, nous travaillons en différenciant les étapes du processus de production avec leurs résultats productifs respectifs. Dans cet article, un établissement situé dans le district de Bahía Blanca est analysé, afin de fournir une méthodologie permettant d'obtenir des informations opportunes, fiables et complètes sur les coûts et les revenus de la gestion de l'entreprise agricole. Afin d'obtenir des informations pour la prise de décision, nous travaillons en différenciant les étapes du processus de production avec leurs résultats productifs respectifs. JEL: M1, Q1.

Abstract In Argentina, the agricultural sector has had a prominent place in the national economy. With the objective of analysing the gross margin, this theoretical and empirical research developed using a non-experimental, descriptive and cross-sectional study design, has surveyed 67 soybean farmers from the agricultural dome of the Province of Chaco. The findings include the business model, the agronomic protocol and the gross margin as an indicator that allows comparing partial results -between activities, crops, technologies and campaigns- when considering the costs that are directly attributable to each cost unit. Although, in the agricultural sector, it is widely used due to its practicality, a point of the doctrine recognizes its limitations by excluding important components of the entity's costs, and by erroneously establishing a causal relationship with the volume of activity which is based on considering as synonyms: direct and variable costs. This causality is appreciated through is the marginal contribution and it is important that the consultancy services provided to agricultural companies offer this alternative since, from the technical point of view, it is the one that allows explaining results related to management by linking costs and income in response to changes in the level of operation. JEL: M41

Resumo Na Argentina, o setor agrícola tem ocupado lugar de destaque na economia nacional. Com o objetivo de analisar a margem bruta, esta pesquisa de estrutura teórico-empírica, de delineamento não experimental, descritivo e transversal, entrevistou 67 produtores de soja da cúpula agrícola da Província do Chaco. Os resultados incluem o modelo de negócio, o protocolo agronômico e a margem bruta como indicador que permite comparar resultados parciais - entre atividades, lavouras, tecnologias e campanhas - ao considerar os custos diretamente atribuíveis a cada unidade de custeio. Embora, no setor agropecuário, seja amplamente utilizado por sua praticidade, parte da doutrina reconhece suas limitações ao excluir componentes importantes dos encargos globais da entidade e ao estabelecer, erroneamente, uma relação causal com o volume de atividade a partir da consideração como sinônimos: custos diretos e variáveis. Essa causalidade é avaliada por meio da contribuição marginal e é importante que a assessoria às empresas agrícolas ofereça essa alternativa, pois, do ponto de vista técnico, permite explicar os resultados relacionados à gestão ao vincular os custos e receitas a mudanças no nível de operação.

Resumen En Argentina, el sector agropecuario ha tenido un lugar destacado en la economía nacional. Con el objetivo de analizar el margen bruto, esta investigación de estructura teórica-empírica, de diseño no experimental, descriptivo y transversal, ha encuestado 67 productores sojeros del domo agrícola de la Provincia del Chaco. Los hallazgos incluyen el modelo de negocio, el protocolo agronómico y el margen bruto como indicador que permite comparar resultados parciales -entre actividades, cultivos, tecnologías y campañas- al considerar aquellos costos que le son directamente atribuibles a cada unidad de costeo. Si bien, en el sector agrícola, es ampliamente usado por su practicidad, parte de la doctrina reconoce sus limitaciones al excluir importantes componentes de los cargos globales del ente y al establecer, de forma errónea, una relación causal con el volumen de actividad basada en considerar como sinónimos: costos directos y variables. Dicha causalidad se aprecia mediante la contribución marginal y es importante que el asesoramiento a empresas agrícolas ofrezca esa alternativa dado que, desde el punto de vista técnico, permite explicar los resultados relacionados con la gestión ligando los costos e ingresos ante cambios en el nivel de operación. JEL: M41

Résumé En Argentine, le secteur agricole a occupé une lieu prépondérante dans l'économie nationale. Dans le but d'analyser la marge brute, cette recherche à structure théorique-empirique, de conception non expérimentale, descriptive et transversale, a interrogé 67 producteurs de soja du dôme agricole de la province du Chaco. Les résultats incluent le modèle d'entreprise, le protocole agronomique et la marge brute comme indicateur permettant de comparer des résultats partiels -parmi les activités, les cultures, les technologies et les campagnes- lors de l'examen des coûts directement attribuables à chaque unité de coût. Bien que, dans le secteur agricole, elle soit largement utilisée en raison de son caractère pratique, une partie de la doctrine reconnaît ses limites en excluant des composantes importantes des charges globales de l'entité et en établissant, de manière erronée, une relation causale avec le volume d’activité basée sur considérer comme synonymes: coûts directs et variables. Ladite causalité est appréciée à travers la contribution marginale et il est important que le conseil aux entreprises agricoles offre cette alternative puisque, du point de vue technique, elle permet d'expliquer les résultats liés à la gestion liant les coûts et les revenus avant les variations du niveau d’opération. JEL: M41

Abstract The main purpose of this paper is to analyze the dynamics of productivity evolution of the Brazilian manufacturing industry considering the size ranges of companies. For the analysis, data from the Annual Industrial Survey was used, through a special tabulation. A long horizon of time was used, from 1997 to 2018, and the shift-share method was used to decompose the growth of industrial labor productivity in the Brazilian industry, focusing on the size of the companies, both between sizes and intra-sizes. The results showed that small companies performed a better dynamic of structural change, both among other sizes and internally. Thus, there was a sign of improvement in productive performance in smaller sizes, that is, the results indicate a decrease, although subtle, in the productive gap on the part of small and medium-sized companies.

Resumo O artigo tem por objetivo analisar a dinâmica de evolução da produtividade da indústria de transformação brasileira considerando as faixas de tamanho das empresas. Para a análise, utilizou-se dados da Pesquisa Industrial Anual, por meio de uma tabulação especial. Empregou-se um horizonte amplo, do ano de 1997 a 2018, e utilizou-se o método shift-share para decompor o crescimento da produtividade do trabalho da indústria de transformação brasileira, sob o enfoque do tamanho das empresas, tanto entre os portes como intra portes. Os resultados demonstraram que as pequenas empresas apresentaram melhor dinâmica de mudança estrutural, tanto em relação aos outros portes como internamente. Com isso, verificou-se uma sinalização de melhora do desempenho produtivo nos menores portes, ou seja, os resultados indicam diminuição, embora sutil, da brecha produtiva por parte das pequenas e médias empresas.

Abstract Handmade art is a subjective activity for the viewer, who can change their perspective on the object according to the user's circumstances and the surrounding context. The valuation of artisan art in economic terms is also subjective and can become poorly paid or escalate to the high-cost market. In this research work, we highlight how social networks can improve the value of a craft product. Our research carries out exploratory, descriptive, and bibliographic qualitative research in recent works published in the literature with JCR, Scopus, and Latindex indices. The methodology used produced the fundamental theory enriched in Mead's Symbolic Interactionism. Our research was limited to the artisanal jewelry sector because it is a one hundred percent handmade process when its activity is even strengthened with various technologies. Interviews were conducted with business owners in Mexico City, and each case was analyzed in its digital implementation. Our results show and compare the situation of these companies during and after the SARS COV-2 pandemic to find out the improvements and results of their foray into social networks to analyze the estimated valuation.

Resumen El arte artesanal es una actividad subjetiva para el espectador, ya que su percepción puede variar según las circunstancias y el contexto que lo rodea. Incluso la valoración económica de este tipo de obras es subjetiva, lo que puede resultar en una remuneración insuficiente o, por el contrario, en una cotización elevada en el mercado. Por eso, este trabajo se centró en determinar cómo las redes sociales pueden influir en el valor de los productos artesanales. Para ello, se empleó una metodología cualitativa, de naturaleza exploratoria y descriptiva, respaldada por una revisión bibliográfica exhaustiva que abarcó trabajos recientes indexados en bases de datos como JCR, Scopus y Latindex. La metodología utilizada se sustentó en la teoría fundamentada y en los principios del interaccionismo simbólico de Mead. El área de estudio se limitó al ámbito de la joyería artesanal, dado que en este sector se sigue trabajando de manera artesanal, incluso cuando incorpora diversas tecnologías para mejorar su producción. Para recabar la información, se llevaron a cabo entrevistas con propietarios de negocios en la ciudad de México, y cada caso fue analizado en relación con su presencia y estrategia en el entorno digital. Los resultados obtenidos permiten comparar la situación de estas empresas durante y después de la pandemia del SARS-CoV-2 con el fin de comprender las mejoras y los resultados derivados de su participación en las redes sociales y evaluar la valoración estimada de sus productos.

Resumo A arte artesanal é uma atividade subjetiva para o espectador, pois sua percepção pode variar dependendo das circunstâncias e do contexto que a cerca. Mesmo a valorização económica deste tipo de trabalho é subjetiva, o que pode resultar numa remuneração insuficiente ou, pelo contrário, num preço de mercado elevado. Portanto, este trabalho focou em determinar como as redes sociais podem influenciar o valor dos produtos artesanais. Para isso, utilizou-se uma metodologia qualitativa, de natureza exploratória e descritiva, apoiada por uma exaustiva revisão bibliográfica que incluiu trabalhos recentes indexados em bases de dados como JCR, Scopus e Latindex. A metodologia utilizada baseou-se na teoria fundamentada e nos princípios do interacionismo simbólico de Mead. A área de estudo limitou-se ao ramo da joalharia artesanal, tendo em conta que este sector continua a trabalhar de forma artesanal, mesmo quando incorpora diversas tecnologias para melhorar a sua produção. Para coletar informações, foram realizadas entrevistas com empresários da Cidade do México e cada caso foi analisado em relação à sua presença e estratégia no ambiente digital. Os resultados obtidos permitem-nos comparar a situação destas empresas durante e após a pandemia SARS-CoV-2, de forma a compreender as melhorias e resultados derivados da sua participação nas redes sociais e avaliar a valorização estimada dos seus produtos.