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Copyright of Mexican Journal of Behavioral Analysis / Revista Mexicana de Análisis de la Conducta is the property of Sociedad Mexicana de Analisis de la Conducta and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: This study investigates how microenterprises utilize digital technologies to create frugal innovations that enable digital transformation in the context of emerging markets. The objective includes characterizing these innovations, identifying knowledge processes related to entrepreneurial bricolage, and examining how different bricolage patterns influence digital technology solutions. Methodology: The research is qualitative and exploratory, based on a case study of ten microenterprises located in an emerging region of Brazil. Semi-structured interviews and secondary data analysis were conducted. The analysis was supported by thematic categorization techniques using Atlas.ti software for data systematization, coding, and interpretation. Results: The microenterprises demonstrated dynamic capabilities of sensing, seizing, and transforming, as well as absorptive capacity, highlighting the use of bricolage to adapt simple technologies such as social networks (WhatsApp, Instagram), messaging applications, and marketplaces. These technologies were transformed into low-cost solutions for sales, marketing, logistics, and customer relations. The bricolage processes involved imitation and personalization, combining creativity and efficiency to overcome financial and structural constraints. The findings underscore frugal innovation as a central strategy for digital transformation, fostering organizational competitiveness and resilience. Originality and Value: This research contributes theoretically by integrating concepts of dynamic capabilities, bricolage, and frugal innovation, demonstrating their applicability in resource-constrained contexts. Practically, it offers insights for microenterprises and policymakers on overcoming financial and technological barriers through accessible and sustainable solutions. [ABSTRACT FROM AUTHOR]

Copyright of Revista Electrónica de Investigación en Ciencias Económicas (REICE) is the property of REICE: Revista Electronica de Investigacion en Ciencias Economicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El objetivo propuesto fue analizar la planeación estratégica como principal herramienta para el éxito de las microempresas colombianas, para lo cual se consideró la información suministrada por la Fundación Red Emprendedoras Popayán, destacando su valor para el sector económico. El problema es que la falta de uso adecuado de la planeación estratégica, limita el progreso y crecimiento en el entorno empresarial. La fundación reconoció sus falencias y expresó su deseo de mejorar. Se elabora marco teórico a partir de postulados de diversos autores; la metodología fue cuantitativa de tipo descriptiva, utilizando muestreo no probabilístico deliberado y encuestas a 27 participantes. Los hallazgos revelaron la necesidad de acompañamiento, el déficit de conocimiento, y la implementación insuficiente de la planeación estratégica, lo que llevaba al cierre de microempresas a mediano plazo. En conclusión, aunque hubo un reconocimiento de su importancia, existía una brecha significativa entre la identificación y la aplicación efectiva de estas prácticas; sin embargo, al corregir estas situaciones, podría mejorar la competitividad y sostenibilidad.

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Analyze if the perceived benefits of digital marketing strategies have an effect on the intention of their prolonged use and explore if the formality is a variable that conditions such relationship. Methodology: quantitative with explanatory scope through 67 owners and managers of these business units (39 formal and 28 informal) were surveyed face to face. A statistical regression analysis with moderation was performed with the collected information. Results: prove the perception of the multiple benefits of digital marketing strategies for micro businesses and its positive effect on the intention to use and acquire greater efforts; still, the moderation of the formality variable was not significant. Limitations: The sample size due to the reluctance of the managers of the micro businesses to respond to the survey. Conclusions: The perceived economic benefits are higher in formal micro businesses. The formality encourages the use of this type of strategy more than the informal counterpart. Still, the formality is not a condition for receiving the benefits and adopting digital marketing strategies in the future for either of the two types of micro-businesses in this sector, opening new lines of research in this regard. [ABSTRACT FROM AUTHOR]

Copyright of Management Research: The Journal of the IberoAmerican Academy of Management is the property of Emerald Publishing Limited and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Mexican Journal of Behavioral Analysis / Revista Mexicana de Análisis de la Conducta is the property of Sociedad Mexicana de Analisis de la Conducta and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this research is to analyze the management of knowledge and intellectual capital of Ecuadorian microenterprises based on the acquisition, transmission and use of knowledge; and the components of intellectual capital such as human capital, structural capital and relational capital; the methodology used was qualitative thanks to its flexible design because it allowed a theoretical support; In addition, there was the need to implement the bibliographic research which depends on the information that is collected or consulted in documents or research with which it was possible to analyze different research such as scientific articles and theses related to the different economic sectors of Ecuador such as textiles, leather and footwear, bodywork, agriculture and manufacturing based on the variables of study; it was possible to obtain as main results that the microenterprises have not been able to develop a culture of knowledge management that allows generating optimal results of intellectual capital that is visualized in a significant way in the economic benefits of these microenterprises. [ABSTRACT FROM AUTHOR]

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El documento aborda la optimización de recursos en microempresas, centrándose en tiendas de abarrotes en México. Se presenta un enfoque práctico para maximizar el impacto de las campañas de marketing a través de la asignación eficiente de recursos, como el presupuesto y el tiempo del personal. Se discuten estrategias de marketing digital y tradicional, así como la importancia de la conexión con la comunidad local. Se destaca la implementación de un modelo de programación lineal para tomar decisiones informadas y rentables.

Copyright of Revista FACE is the property of Universidad de Pamplona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Estudios Regionales en Economía, Población y Desarrollo is the property of Estudios Regionales en Economia, Poblacion y Desarrollo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Las microempresas ubicadas en la provincia de El Oro, Ecuador, presentan deficiencias en cuanto al uso de herramientas financieras que les permita lograr tener un rendimiento financiero acorde con las inversiones realizadas. La presente investigación busca presentar una propuesta de herramienta financiera que pueda ser usada por parte de las microempresas para que éstas logren mantenerse en el mercado, ser competitivas y crecer. Para la obtención de los resultados, se siguió el enfoque cuantitativo, el tipo de investigación es de carácter descriptiva con un diseño no experimental a nivel de campo. El tamaño de la población fueron los contribuyentes no obligados a llevar contabilidad de los cantones con mayor porcentaje de microempresas de acuerdo con los datos suministrados por el Servicio de Rentas Internas, (SRI). Para la muestra, se empleó un muestreo probabilístico estratificado por cantón con selección aleatoria simple, calculando el tamaño de la muestra con un margen de error del 4,8% y un nivel de confianza del 95%. Los principales resultados en la aplicación del instrumento se encuentran, entre otras, el hecho de que las microempresas no cuentan con una herramienta sencilla que les permita el registro y el reporte de sus hechos contables por lo que finalmente, se presenta una propuesta de catálogo de cuentas sencillo pero completo, el cual podrá ser usado como herramienta financiera por parte de las microempresas.

Este artículo analiza las deficiencias contables en las microempresas en Colombia, a través de un estudio de caso realizado en el año 2020, en el departamento del Tolima. A nivel metodológico la investigación es cuantitativa, donde se aplica un cuestionario a 398 microempresas, a las cuales se les indaga sobre su conocimiento de la norma que las obliga a llevar contabilidad, el régimen fiscal al que pertenece, el manejo de registros contables y su opinión sobre la importancia del proceso contable. En los resultados se observa que las microempresas estudiadas en un 27% llevan su contabilidad de acuerdo a normas contables, situación que puede desencadenar sanciones y en particular que, al momento de la toma de decisiones, la información sea incorrecta y poco útil. Por otro lado, el 84% de la contabilidad se realiza de forma manual;

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista da Micro e Pequena Empresa is the property of Faculdade Campo Limpo Paulista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses a qualitative study conducted in the Philippines to determine the perceived impacts of implementing the microenterprise law. The study used the Grand Unified Theory of Business Development as its theoretical framework and gathered qualitative data through interviews and focus group discussions with stakeholders such as microenterprise owners, consumers, suppliers, employees, and government bodies. The findings showed that the impact of the microenterprise law was generally positive and advantageous for all stakeholders. The study highlights the financial impact of government-aided assistance on microenterprises and emphasizes the importance of such assistance for a strong business economy. [Extracted from the article]

Purpose: To measure the impact of using social media as a management tool (social customer relationship management) on the organizational resilience of Brazilian microenterprises during the Covid-19 pandemic crisis. Originality/value: Organizational resilience has been a widely investigated topic during the Covid-19 pandemic crisis. In this context, the relationship with the customer via social media was paramount. However, the elements that explain the different results obtained with social media use are still unclear, especially in Brazil, a gap that the present study seeks to decrease. Design/methodology/approach: Quantitative research was carried out and operationalized by questionnaires made available through digital channels. The return of 100 respondents (non-probabilistic sample) was obtained. Data were analyzed using descriptive statistics tools, nonparametric means test, and structural equation modeling by partial least squares method. Findings: The results corroborate the importance of developing organizational resilience in microenterprises in times of crisis. According to the hypothesis test, the model suggests that the mere use of social media is not enough to trigger positive developments in organizational resilience. However, when mediated by management tools, the relationship becomes significant. Therefore, an explanation is offered for the different results obtained by microenterprises using social media for strategic purposes. [ABSTRACT FROM AUTHOR]

Introducción/Objetivo: el estudio examinó la relación entre la rentabilidad y la antigüedad de microempresas en Ecuador en el 2021. Metodología: para analizar la relación entre las variables de estudio, rentabilidad y antigüedad, se utilizó un enfoque cuantitativo de tipo descriptivo con datos de corte transversal. Se aplicó una técnica de aprendizaje no supervisado llamada ‘clúster’ en una muestra de 1810 microempresas ecuatorianas que tienen registrados sus estados financieros ante la Superintendencia de Compañías, Valores y Seguros en el periodo de estudio. Resultados: los resultados indicaron una relación inversa débil entre rentabilidad y antigüedad, y se identificaron tres grupos mediante la técnica de K-medoides. Dos grupos compartieron una antigüedad media de 9 años, pero difieren significativamente en cuanto a rentabilidad, con un promedio del 1 % y 55 %, respectivamente. El tercer clúster, compuesto por microempresas más antiguas con un promedio de 32 años, registró una rentabilidad promedio del 2 %. Conclusiones: se concluye que la rentabilidad disminuye con el aumento de la antigüedad de las microempresas, tema que resulta de interés para la toma de decisiones de empresas en etapa de maduración, porque pueden cambiar sus expectativas de la rentabilidad deseada y del nivel de estrategias empleadas por estas empresas para alcanzar lo esperado. Introduction/Purpose: This study examined the relationship between profitability and the age of microenterprises in Ecuador in the year 2021. Methodology: The relationship between the profitability and age variables was measured through a quantitative descriptive approach with cross-sectional data. An unsupervised learning technique called clustering was applied to a sample of 1,810 Ecuadorian microenterprises that have their financial statements registered with the Superintendency of Companies, Securities and Insurance during the study period. Findings: The results indicated a weak inverse relationship between profitability and age, and three clusters were identified using the K-medoids technique. Two clusters shared an average age of 9 years, but differed significantly in terms of profitability, averaging 1% and 55% respectively. The third cluster, composed of older micro-enterprises with an average age of 32 years, recorded an average profitability of 2%. Conclusions: It is concluded that profitability decreases with increasing age of the microenterprises, which is of interest for decision making in maturing enterprises because their expectations of the desired profitability and the level of strategies used by these companies may change.

Se analizó la relación entre la vulnerabilidad social de las microempresas en su desempeño económico ante la presencia de delitos en el vecindario en donde radican, para una muestra de 401 establecimientos en Ixtaczoquitlán y Orizaba, Veracruz, México. Se emplearon dos métodos estadísticos: Análisis de Correspondencias Múltiples y el Modelo Logit, se demostró que el grado de escolaridad y la experiencia del dueño de la empresa ayudan a los micronegocios a disminuir su estado social vulnerable ante la influencia de los impactos negativos de la delincuencia en sus estrategias de venta, fortaleciendo sus capacidades de prevención y recuperación del delito.

Business consultancy is a constantly growing area in Brazil and around the world due to the growing demand from companies for updates and improvements in their business management methods and techniques. The highly competitive scenario driven by globalization has required organizations to seek competitive advantages to stand out in the market. The work discusses the relevance of business consultancy for Micro and Small Enterprises (MSEs) and aims to analyze the factors that require the intervention of this consultancy. It uses a conceptual basis to identify the need for management support in MSEs, listing the benefits that consultancy brings to this target audience. The research is considered exploratory and qualitative in nature, aiming to understand what leads companies to need specialized help. It uses bibliographical research to collect data and highlights the importance of MSEs in a highly competitive market, highlighting the need for strategic planning, control of processes and activities, and periodic analyzes to avoid decline. The results emphasize that consultants play a crucial role in the formation and maturity of companies, helping them to know themselves better and deal with challenges. [ABSTRACT FROM AUTHOR]

Copyright of Revista Publicando is the property of RPPH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Galician Journal of Economics / Revista Galega de Economía is the property of Universidad de Santiago de Compostela, Servicio de Publicaciones and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: the concept of «decent work» defined by the International Labor Organization is assumed as the productive work of men and women in conditions of freedom, equity, security and human dignity, and is proposed as one of the priority objectives of the Agenda 2030 sustainable development of the United Nations. Objective: to identify and analyze the elements that decent work involves from the perception of women microentrepreneurs who work in the natural or organic artisanal food and beverage sector to contribute to the discussion about the characteristics of the concept of decent work for women from sustainability economic and labor. Method: it involved a descriptive qualitative approach with a gender perspective and the concept of structural culture as a theoretical perspective, to analyze the elements of decent work from the perspective of women. The field work involved the participation of 5 women microentrepreneurs from an artisan collective who were given in-depth interviews. Results: from the perception of women, the essential elements for a decent job are the convictions, suspicions and interests of women microentrepreneurs, and the work-family balance. Conclusions: the absence of these elements in the labor and social structures in which women operate are an obstacle if the intention is to promote inclusive and sustainable economic growth, since the eradication of poverty is only possible through stable, fair and well-functioning jobs. paid. Additionally, entrepreneurship was identified as a sustainable process of empowerment for women who do not find a work space that balances convictions, concerns and interests and work-family reconciliation. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Revue Internationale PME is the property of Institue de Recherche sur les PME and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Microenterprises are the entities with the greatest presence in the business fabric of Ecuador, however their contribution to the generation of employment and wealth is low, which is a reality not only of the country but of the entire Latin American region. In the "La Maná" canton, Cotopaxi province, the presence of this type of business organizations is just as important, diagnosing in previous works the shortcomings in administrative management, especially in the accounting, tax and financial fields. The present research was aimed at making a methodological proposal to promote the administrative training of micro-enterprises in La Maná, for which theoretical research methods such as dialectical, systemic and modeling were used. The proposal is constituted by objective, principles and stages, with an integral and organic character, considering the participation of internal and external actors to the company. The implementation of said proposal will make it possible to increase the training of administrators and managers and, over time, improve the results of business management and increase their survival and competitiveness rates, as well as contribute to the socioeconomic development of the "La Maná" canton and the country. [ABSTRACT FROM AUTHOR]

Microenterprises are the entities with the greatest presence in the business fabric of Ecuador, however their contribution to the generation of employment and wealth is low, which is a reality not only of the country but of the entire Latin American region. In the "La Maná" canton, Cotopaxi province, the presence of this type of business organizations is just as important, diagnosing in previous works the shortcomings in administrative management, especially in the accounting, tax and financial fields. The present research was aimed at making a methodological proposal to promote the administrative training of micro-enterprises in La Maná, for which theoretical research methods such as dialectical, systemic and modeling were used. The proposal is constituted by objective, principles and stages, with an integral and organic character, considering the participation of internal and external actors to the company. The implementation of said proposal will make it possible to increase the training of administrators and managers and, over time, improve the results of business management and increase their survival and competitiveness rates, as well as contribute to the socioeconomic development of the "La Maná" canton and the country. [ABSTRACT FROM AUTHOR]

Copyright of Economía, Sociedad y Territorio is the property of El Colegio Mexiquense and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El trabajo se realizó con el objetivo de identificar cuáles son las habilidades directivas que emplean las mujeres líderes de una microempresa a fin de lograr ventaja competitiva en el mercado, elemento fundamental para la supervivencia de los negocios. Para ello, se realizó la recolección de datos por medio de un cuestionario directo estructurado a 207 empresarias voluntarias del municipio de Tonalá, Jalisco, México. Los resultados muestran la comunicación y el manejo de conflictos como las habilidades con significancia estadística para la generación de ventaja competitiva.

La sostenibilidad empresarial es un concepto que recientemente ha cobrado importancia, más aún con los objetivos de desarrollo sostenible y sus metas específicas. El propósito de esta investigación es analizar la gestión global como indicador de la dimensión económica de la sostenibilidad empresarial de las microempresas del sector comercio. La metodología utilizada incluye un diseño no experimental, de corte transeccional descriptivo, mediante el método deductivo y el uso de un instrumento de 20 preguntas iniciales para medir los cinco indicadores de la gestión global. Los resultados muestran una serie de hallazgos sobre el nivel de ejecución de las prácticas administrativas de la gestión global, la equidad de género y el nivel de estudio de los administradores.

El inadecuado manejo de los inventarios afecta el crecimiento económico de las empresas del sector farmacéutico, reflejándose en una toma de decisiones alejada de las necesidades reales en este sector empresarial. El presente artículo de investigación pretendió identificar elementos de la gestión actual de inventarios en microempresas del sector farmacéutico del Tolima, Colombia, permitiendo establecer medidas que faciliten un proceso de gestión partiendo de la necesidad o problemática que originan las prácticas empíricas de sus administradores. Este estudio se trabajó a partir de un enfoque cualitativo explicativo y un método inductivo para analizar las particularidades en el manejo de inventarios estableciendo parámetros de control necesarios en el manejo de los inventarios. Como muestra se tomaron 286 microempresas del sector farmacéutico del Tolima, registradas en cámara de comercio. Como resultados de la investigación se encuentran en primer lugar, un diagnóstico que permitió determinar los factores que deben ser optimizados dentro de los procesos empresariales y finalmente, el desarrollo de la propuesta de control de inventarios, basado en la combinación de los modelos japoneses Just Time y 5S. Se tienen en cuenta los hallazgos encontrados en el control y manejo de inventarios por parte de sector empresarial.

Microenterprises are the entities with the greatest presence in the business fabric of Ecuador, however their contribution to the generation of employment and wealth is low, which is a reality not only of the country but of the entire Latin American region. In the "La Maná" canton, Cotopaxi province, the presence of this type of business organizations is just as important, diagnosing in previous works the shortcomings in administrative management, especially in the accounting, tax and financial fields. The present research was aimed at making a methodological proposal to promote the administrative training of micro-enterprises in La Maná, for which theoretical research methods such as dialectical, systemic and modeling were used. The proposal is constituted by objective, principles and stages, with an integral and organic character, considering the participation of internal and external actors to the company. The implementation of said proposal will make it possible to increase the training of administrators and managers and, over time, improve the results of business management and increase their survival and competitiveness rates, as well as contribute to the socioeconomic development of the "La Maná" canton and the country.

La huella hídrica azul (hhazul) es un indicador del consumo del agua dulce que no solo representa el volumen de agua empleada y contaminada, sino también la ubicación espacial y el momento del año en que esta es utilizada. La determinación de indicadores como la huella hídrica en un sector específico como el productivo e industrial del país puede proporcionar un contexto sobre el manejo que se le está dando al recurso hídrico en dicho sector, lo cual contribuye a la toma de decisiones por parte de los actores involucrados, y permite consolidar una visión de sostenibilidad de los recursos hídricos. Esta investigación evaluó la hhazul en pymes de los sectores de producción de envases plásticos y espumas fenólicas, ubicadas en el suroccidente colombiano, teniendo en cuenta que las pymes seleccionadas cumplieron con las condiciones establecidas y decidieron participar de una manera voluntaria en el estudio, además de que contaban con la información necesaria para la cuantificación del índice. Se identificó que el cálculo de la hhazul en las pymes aporta al conocimiento de la cuantificación de la huella hídrica del país, particularmente en el Valle del Cauca; asimismo, se pudo identificar que el sector de las espumas fenólicas es de mayor consumo de recurso hídrico respecto al de producción de envases plásticos.

The work proposes to analyze the phenomenon of opening and closing of micro and small companies, in the period referring to the years 2018 to 2021. During the construction of the work, the themes of entrepreneurship in the country were addressed, making a brief development on the economy of the country. Brazil, the state of Maranhão and the city of Imperatriz. Data searches were carried out on government websites, with the intention of verifying the amount of opening and closing of micro and small companies in Brazil, in the state of Maranhão and in the city of Imperatriz, referring to the period of the four years object of the study. To this end, a qualitative analysis was carried out using bibliographic and exploratory research to support the study. It was identified that there was a considerable growth in the opening of Micro and small companies, while there was a regression in the closing. [ABSTRACT FROM AUTHOR]

La pandemia de la COVID-19 ha generado una crisis global y obligado a ejercicios de investigación de coyuntura. En Colombia las microempresas son más del 90% del tejido empresarial y tienen una tasa de supervivencia de menos del 40%. Este estudio cualitativo explora cómo un grupo de microempresas del sector industrial afrontaron los desafíos de la COVID-19. El trabajo de campo se realizó aplicando una entrevista semiestructura a una muestra de 50 microempresas formalizadas mediante registro mercantil. Los datos se procesaron en el software Nvivo con cuatro categorías de análisis: impactos, apoyos estatales, estrategias para afrontar la crisis y decisiones de futuro. Los resultados evidencian cómo la COVID-19 hizo visible un dilema que parecía obsoleto: la tensión entre solidaridad y flexibilidad en el mundo del trabajo. Además, se encontró una tendencia hacia la transformación digital básica y al ajuste en los modelos de negocios con fuertes restricciones financieras y de operación por insuficiencia del apoyo estatal. Se concluye que el sector microempresarial posee lógicas de gerencia muy susceptibles a las coyunturas socioeconómicas expresadas en tensiones entre la formalidad y la informalidad.

La COVID-19 ha generado perjuicios económicos en todos los sectores productivos del país. Dicho efecto negativo trajo como consecuencia el incumplimiento en el pago de los créditos a microempresas incrementando los indicadores y niveles de morosidad de las denominadas entidades financieras de intermediación como lo son las cajas municipales en el país. Se hace énfasis en la importancia del tratamiento de indicadores relacionados a la dotación de recursos a sectores como el microempresarial, la calidad de las carteras y cómo ello repercute en la entidad financiera. Asimismo, esta investigación tiene como propósito poder comparar el nivel de morosidad antes y después de la pandemia. La investigación fue de corte longitudinal, enfoque deductivo, tipo pura o básica, nivel relacional y diseño no experimental. En cuanto a la población estuvo constituida por información perteneciente a las cajas municipales del Perú. Los datos se obtuvieron del repositorio de la Superintendencia de Banca, Seguros y de la AFP, y tienen una periodicidad mensual desde enero de 2018 hasta marzo de 2021. Para realizar la comprobación y verificación de la hipótesis del presente estudio se utilizó la prueba estadística t para igualdad de medias de muestras independientes verificando previamente los supuestos de normalidad y homogeneidad de varianzas. La investigación concluyó en que existen diferencias entre los niveles de morosidad antes y después del covid.

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