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Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC 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 Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico 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.)

En el presente se hacen cuestionamientos en torno a la sostenibilidad de las actividades humanas incluida la ganadería. En consecuencia, se propone para superar los niveles de sostenibilidad de las actividades ganaderas evaluar su desempeño técnico, económico, social y ambiental. El objetivo de la investigación fue evaluar el nivel de sostenibilidad de un sistema de producción bovino, en la región caribe de Colombia. La evaluación de la sostenibilidad del estudio consideró la implementación del método “Evaluación de la sostenibilidad de los sistemas alimentarios y agrícolas” conocido como SAFA, por sus siglas en inglés. La recopilación de información incluyó visitas de campo y entrevistas a informantes clave; asimismo, se empleó el software SAFA Tool versión 2.2.40. Los resultados obtenidos en este trabajo sugieren que la mejora en la organización y comunicación de empresas ganaderas favorece al buen desempeño de los indicadores de sostenibilidad. De igual manera, se observaron resultados sobresalientes en aspectos de sostenibilidad ambiental asociados a principios de conservación de la agrobiodiversidad. No obstante, existen limitaciones para la evaluación de la sostenibilidad en sistemas ganaderos por dificultades en la gestión de la información. Por otra parte, se destaca que, a partir de los resultados de este estudio, se contribuye con evidencias en torno a las ventajas de los sistemas silvopastoriles basados en recursos locales. Finalmente, se sugiere fomentar modelos de producción sostenible en Colombia y otras regiones de América Latina.

El Balanced ScoreCard (BSC) o Cuadro de Mando Integral (CMI), es una herramienta gerencial que permite el control de la gestión en las áreas consideradas como críticas; para incrementar la rentabilidad y optimización de la misma. Esta investigación tuvo como objetivo evaluar el impacto del BSC en la gestión estratégica de la empresa Procesos Textiles EI.RL/PROTEK, en Perú. Se aplicó un diseño no experimental con pre test y pos test, que permitió medir la gestión administrativa antes y después de aplicar el BSC, para lo cual se diagnosticaron los factores externos e internos a través de un análisis FODA. Como resultado más relevante se elevaron los niveles de productividad, de satisfacción personal del talento humano y el número de clientes activos. Se concluye que el BSC es una herramienta de carácter estratégico, que hace más efectiva la comunicación logrando un aumento en la productividad y un incremento en las finanzas.

Objective. To evaluate the economic viability of a continuous supplementary feeding scheme (CSFS) in local goats from the end of gestation and during lactation in a region of Coahuila State, in northern Mexico. Materials and methods. Twenty-four local goats were utilized: control group (CG, n=12) and supplemented group (SG; n=12). In both groups daily milk production (DMP), per lactation (TMPL), and per lactation stage [early (MPEL) middle (MPML), and late lactation (MPLL)], duration of lactation (DL, days), final live weight (FLW), and final body condition (FBC) were recorded; and in kids birth weight (BW), weight at sale (WS), age at sale (AS), and mortality rate (MR). An economic analysis was performed according to the methodology of the American Agricultural Economics Association. Costs of daily supplementation, labor for the handling and care of the animals, and prices from sale of milk and kids were considered, as well as the Internal Rate of Return (IRR). Results. The best productive performance and highest incomes were for SG (p<0.05) for all variables, except AS and MR. The highest values in CG (p<0.05) were for AS and economic profit for all variables, except in MPEL and IRR for TMPL. There were positive profits for SG in MPEL and MPML, and negative in MPLL for SG, but with higher FBC. Conclusions. The CSFS is economically viable to increase income and profits from kids and milk sales and, in addition, improves the FBC of the dams. [ABSTRACT FROM AUTHOR]

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.)

Copyright of Mercados y Negocios is the property of Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas 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.)

Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC 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.)

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.)

Ecuador is engaged in the semi-processed and processed natural food sector, therefore, daily its translates into a large number of commercial transactions. Large companies in this sector are obliged to keep accounts under the accounting rules and guidelines of the Superintendence of Companies, which compromise the presentation of figures or accounting data that reflect a poor financial situation. In this sense, creative accounting emerges as an alternative to this situation. It is a methodology that meets the standards of the legal accounting framework taking advantage of certain information gaps to transform figures into positive and encouraging results for interest groups of Ecuadorian food companies. In this context, the present investigation applied the MScore-Beneish Model to determine whether there is the application of creative accounting in 24 large companies in the food sector in Ecuador to affect their profitability, under a descriptive study and quantitative approach. Research findings show that 58.33% of companies manipulate accounting information especially with the alteration of the SGI ratio with the presentation of inflated sales by including the value of accounts and receivables from year to year. In conclusion, creative accounting did not have a significant impact on the generation of profitability despite manipulating figures, since the results do not present significant differences between manipulative and non-manipulative companies of accounting information. [ABSTRACT FROM AUTHOR]

Precision agriculture is the use and application of new technologies in big and small surface units, taking into account the diversity of the soil, the environmental environment and the needs of the plants in order to manage and optimize the application of inputs (seeds, fertilizers, phytosanitary products, irrigation...) to obtain profitable, quality and environmentally friendly production. About 20 years ago or so, applications of the GPS system (Global Positioning System) were achieved in agriculture to obtain the position using coordinates and the production obtained at each of those points. With the preparation of this data, the first yield maps were represented, and the use of these new systems began to be called "Precision Agriculture." In recent years, with technological advances in computing and new communication networks, very important advances have been obtained, being able to control positioning with errors of less than 1 meter, through DGPS and GIS (Geographic Information Systems). This technology in Cuba is in a completely experimental phase, but it is a fact that performance maps are being obtained and this information can be used by equipment that can be mounted on tractors. [ABSTRACT FROM AUTHOR]

We present the research results that analyze the changes that have taken place in the prices and profitability of advertising spaces in national free-to-air television and the possible scenarios that the medium may face to survive in the audiovisual environment in Spain. To this end, two correlative studies with different methodologies were carried out to analyze the prices and profitability of television spots and, on the other hand, to know professionals' opinions about the medium's future. The results show an ever-increasing price of TV spots and a drop in profitability, especially in terms of impact on adults over 16 years of age. Also, the professionals argue that television must adapt to the digital environment in the long term but that, in the short term, they can still hold their own with advertising revenues as they continue to maintain coverage and notoriety as competitive advantages over other media. The aim is to highlight the effectiveness of television as an advertising medium today despite its loss of efficiency [ABSTRACT FROM AUTHOR]

Aquaculture is an activity aimed at producing and fattening organisms under controlled conditions of species developed in the aquatic environment, with biofloc technology being a viable alternative, taking advantage of organic and inorganic waste through heterotrophic microorganisms present in the water and making better use of water resources. The objective of this study was to evaluate the production of red tilapia (Oreochromis sp) reared in a biofloc technology (TBF) system, using a descriptive non-experimental design employing a total of 5000 fingerlings with an average initial size of 1.5 cm and weight of 0.6 g, constantly monitoring physicochemical parameters (pH, ammonium, nitrite, nitrate, sedimentation, dissolved oxygen, and temperature). Aspects such as weight gain (WG), Total feed intake (TF), Daily intake (DA), Feed conversion factor (FCR) were measured. The results showed that the physicochemical parameters of the water in this system are within the recommended ranges for tilapia culture. It was observed that in some weeks during the growth of the fish there was a low feed conversion ratio with values of 0.33, 0.35, 0.53, 0.67, 0.79, 0.91, 0.99, thus influencing the reduction of production costs, taking into account that the closer the FCA is to zero the greater the efficiency of feed use, so in this case the implementation of the system was not optimal (by volume of production) because there was not a low index throughout the growing season, generating profitability problems. [ABSTRACT FROM AUTHOR]

The production of berries, one of which is the blueberry, is a topic that has become relevant over time, due to the increase in the popularity of this strawberry. Every day, its use extends to more markets; The fact that their production requires specific geographical conditions and care restricts their supply on the international market. It is noteworthy that Michoacán has the appropriate characteristics for planting and harvesting. Therefore, the objective of this work is to determine the profitability and comparative advantage of Mexican blueberry production in Michoacán for the year 2023 through the Policy Analysis Matrix (MAP). A limitation of the work is the selected period of time, which in this case corresponds to the year 2023. Among the main conclusions, it stands out that with a value of 0.73 and another of 0.41, it can be deduced that blueberry production is a competitive activity and with an advantage for Michoacan producers. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela 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 Investigación Económica is the property of Universidad Nacional Autonoma de Mexico, Facultad de Economia 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 Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico 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 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.)

Copyright of Brazilian Journal of Production Engineering / Revista Brasileira de Engenharia de Produção is the property of Brazilian Journal of Production Engineering 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 Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades 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 Gerenciales is the property of Universidad ICESI 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.)

A raíz de la pandemia, una de las actividades económicas más afectadas fue la gastronomía, debido a las restricciones para mitigar los contagios. La presente investigación tiene como objetivo determinar los factores que influyen en la rentabilidad de las Pequeñas y Medianas Empresas chilenas del sector gastronómico, desde la perspectiva contingente y de recursos y capacidades. Para ello se realizó una investigación cuantitativa con una muestra de 59 empresas. Los resultados del análisis de regresión logística indican que, cuando las empresas despiden tres o menos trabajadores, la probabilidad de que su rendimiento aumente o se mantenga igual se incrementa en un 422%. Por otro lado, por cada decisión adicional que toma la empresa, la probabilidad de que su rendimiento se mantenga igual o aumente disminuye en un 51%. La tecnología y el tamaño no fueron relevantes para este tipo de empresas.

En la actualidad, la liquidez y la rentabilidad constituyen un pilar fundamental para mejorar la eficiencia de las empresas. Al respecto, el objetivo de esta investigación es establecer los determinantes que influyen en la liquidez y rentabilidad de las Cooperativas de Ahorro y Crédito del Ecuador que pertenecen a los segmentos 1 y 2. La metodología a utilizar en el proceso de investigación se basa en el análisis de componentes principales y en una especificación estimada por el método del Modelo Autorregresivo de Rezagos Distribuidos Simple, utilizando los estados financieros de estas cooperativas del segmento 1 y 2, extraídos de la Superintendencia de Economía Popular y Solidaria desde 2015 hasta 2020, con un total de 408 observaciones. Los resultados demuestran que existen dos determinantes: el riesgo de crédito y el apalancamiento, los cuales son factores importantes que influyen directamente en la liquidez. Mientras, por el lado de la rentabilidad se muestra que existe la relación con las variables de capital físico, la tasa de financiamiento, el apalancamiento y el riesgo de crédito. Se concluye argumentando que los factores liquidez y rentabilidad son aspectos neurálgicos para el crecimiento de las cooperativas y para contribuir en la generación de una homeóstasis financiera.

El aumento de los costos sanitarios y financieros de las enfermedades, las discapacidades y las disparidades respalda la aceleración mundial de los intereses y las inversiones en IA (inteligencia artificial) sanitaria para lograr soluciones sanitarias mejores, más baratas, más rápidas y justas a escala mundial y local. Sin embargo, no existe un consenso sobre la aplicación práctica de los principios de la IA responsable en diversos sectores, estados y sistemas de creencias de todo el mundo. Este estudio de prueba de concepto utiliza el marco ético pluralista global (el Contrato Social Personalista) para proporcionar, por tanto, el primer análisis conocido de ética computacional (AiCE, por sus siglas en inglés) y política basado en IA aumentada bayesiana que integra análisis clínicos, de rentabilidad y de disparidades en la atención sanitaria con datos representativos a nivel nacional para estimar el costo global de las disparidades en la atención sanitaria en la colonoscopia (CS, por sus siglas en inglés) y el ahorro de la CS habilitada por IA para reducirlas. El estudio sugiere que revertir las disparidades raciales, en particular entre hispanos y asiáticos, puede ahorrar a los sistemas sanitarios estadounidenses 17.610 millones de dólares al año, con un ahorro potencial de 625,40 millones de dólares para los hispanos y 289 millones de dólares para los asiáticos en particular (con un ahorro similar para las comunidades vulnerables en países de ingresos medios y bajos). Los resultados anteriores respaldan el imperativo de ahorro de costos que supone la inversión estratégica y de capacitación en estas medidas impulsadas por la IA para mejorar los objetivos estratégicos de sostenibilidad, eficacia, eficiencia y equidad (SEEE) de la atención sanitaria. Estos resultados empíricos informan el argumento bioético global más amplio de las dimensiones gemelas de la dignidad y la seguridad humanas (arraigadas en el relato personalista, multicultural y metafísico de la persona como miembro de la familia humana global) para destacar el imperativo ético de la IA para optimizar el rendimiento del ecosistema sanitario digital global. Semejante fin instrumental es un medio decisivo para avanzar hacia el fin último del bien común, en el que se salvaguarda el bien individual de cada persona y en el que éste encuentra su realización trabajando hacia él.

El espárrago genera divisas extranjeras al Perú, pero depende demasiado del mercado de Estados Unidos, por ello, se evalúan nuevos destinos. Se prueba que existen destinos alternativos rentables para el espárrago peruano analizando variables macroeconómicas, la rentabilidad con el beneficio bruto y riesgo de la exportación, en entornos de riesgo, aplicando el software @Risk, y la incidencia del precio FOB (Free on Board, Libre a bordo) y costos de exportación en la rentabilidad de la exportación de espárragos. Se encontró que los mejores destinos para exportar espárragos peruanos, según la rentabilidad ponderada por el riesgo, son: Suiza, Noruega, Suecia, Italia y Corea del Sur. Se recomienda realizar este análisis para otros productos y mercados.

El objetivo de investigación fue determinar la relación de las variables liquidez y rentabilidad de las empresas que cotizan en la bolsa de valores de Lima durante los años 2020 y 2021, para demostrar la prevalencia de los problemas de dichas variables en los diversos sectores como efecto de la pandemia del covid 19. La investigación se llevó a cabo con el proceso deductivo, con un diseño no experimental transversal retrospectivo, aplicado una ficha de análisis documental para la recolección de los datos requeridos a partir de los estados financieros auditados de las empresas en estudio. Los resultados revelaron que un alto porcentaje (más del 30%) de las empresas estudiadas o tuvieron liquidez menor a 1 o mayor 2 y rentabilidad negativa. Se demostró que el problema de liquidez se relaciona directa y significativamente con el problema de rentabilidad en los ratios evaluados.

Existen dos indicadores financieros que son pilares fundamentales para la sostenibilidad y el cumplimiento de los objetivos de las Cajas Municipales de Ahorro y Crédito del Perú: La liquidez y la rentabilidad. En este sentido, esta investigación buscó determinar de qué manera la liquidez influye en la rentabilidad de estas instituciones, durante los periodos comprendidos entre 2020 al 2022. Se elaboró una investigación bajo un procedimiento de carácter cuantitativo, no experimental longitudinal y de alcance correlacional-causal, la cual contó con una población y muestra censal comprendida por 11 Cajas Municipales de Ahorro y Crédito autorizadas, reguladas y supervisadas por la Superintendencia de Banca, Seguros y Administradoras Privadas de Fondos de Pensiones. Asimismo, la información fue agrupada y registrada por medio del análisis documental, diseñando como instrumento a una ficha de datos. Con un valor de -0,627 y una significancia inferior al 5 %, se contrastó que la liquidez influyó de forma negativa y significativa en la rentabilidad de las Cajas Municipales de Ahorro y Crédito, durante los años 2020 al 2022. Finalmente, se infiere que los comportamientos de liquidez y rentabilidad de estas instituciones evidenciaron que una mayor liquidez no siempre va a determinar que se alcance una mayor rentabilidad.

The Portuguese and Spanish banking system, in the framework of the economic and financial crisis suffered a significant reduction in the profitability of its banking business. Taking into consideration the problem of profitability in the banking sector at a global level, some studies have been increasingly highlighted both in academia and in the financial market. Thus, this paper aims to analyze the determinants of banking profitability of banks operating in two different financial systems, Portugal and Spain, for the periods from 2014 to 2019. To obtain the results, we used a panel data analysis model that combines cross-section (banks) and time-series (years) data, obtaining a strongly balanced panel. Multiple linear regression models were then used and it was possible to identify credit risk, solvency and operational efficiency as the main factors explaining bank profitability. Finally, the results show that the high credit risk and operational efficiency indicators of these banks have a negative significant influence on their profitability. In turn, more robust solvency indicators have a positive significant dominant on bank´s performance. [ABSTRACT FROM AUTHOR]

Previous literature on business performance in the insurance market tends to focus only on efficiency or profitability. However, the relationship between both has yet to be addressed in the Spanish insurance market. This paper examines the relationship between efficiency scores obtained through a two-stage DEA and the values of the classical financial ratios (ROE, ROA, Technical Ratio, Combined Ratio and Loss Ratio). We use a sample of 111 firms from the non-life Spanish insurance market from 2008- 2017. We find a positive relationship between efficiency and profitability, which shows decreasing returns, with the positive effect of efficiency on profit ratios being lower for the most efficient companies. [ABSTRACT FROM AUTHOR]

The main purpose of this research was to assess how the profitability and liquidity of the company "Central de Cooperativas Mineras Rinconada y Lunar de Oro Limitada" were impacted by COVID-19 between the periods 2018 and 2022. This study is classified as basic and explanatory in nature, and it is non-experimental. For data collection, the documentation technique and observation were used, and the company's Balance Sheet and Income Statement were analyzed. The results indicate that, based on the analysis of profitability through Return on Assets (ROA), in 2019, it showed a negative value (-0.21). In contrast, in 2020, it recorded a value of 78.02. On the other hand, the analysis of Return on Equity (ROE) revealed a value of -0.14 in 2019, while in 2020, a significant value was recorded in the ratios (65.01). Regarding the liquidity of the mining company, the Current Ratio in 2019 was 15.46, and in 2020, it was 0.78. Furthermore, the Quick Ratio values were 15.46 in 2019 and 0.78 in 2020. Conclusions: the mining company experienced a significant decline in liquidity; however, it managed to maintain strong economic and financial profitability. Although a company may be profitable, the lack of liquidity represents a significant risk. [ABSTRACT FROM AUTHOR]

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.)

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.)

Copyright of Forum Empresarial is the property of University of Puerto Rico, Rio Piedras Campus 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 focus of this work was on modeling the financial performance of Chilean construction companies using linear fixed and mixed effects regressions, using quarterly gross margin as an indicator of profitability. Among the models evaluated, it was determined that the mixed effects model with random effects per company showed the best fit to the data set, with an estimated coefficient of determination (R2) of 0.92, with variables such as TC, TC being significant. quadratic and the short-term debt rate. The combination of quadratic and non-quadratic CT effects indicated that the positive impact of CT on margin is evident from a rate of 42% on total assets. [ABSTRACT FROM AUTHOR]

Copyright of Agroindustrial Science is the property of Agroindustrial Science 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.)

This document provides a summary of multiple articles and research studies on the topics of green accounting, leverage, firm size, profitability, and firm value. The studies analyze the relationships between these variables and their impact on environmental performance, sustainable performance, corporate social responsibility, and financial performance. The findings suggest that profitability has a strong and positive impact on firm value, while the impact of green accounting practices on firm value is insignificant. Leverage has a significant relationship with firm value, but the effect is mitigated by profitability. The studies recommend strategic use of debt financing and conservative debt strategies for managers. [Extracted from the article]

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Copyright of Pacha: Revista de Estudios Contemporáneos del Sur Global is the property of PACHA REVISTA DE ESTUDIOS CONTEMPORANEOS DEL SUR GLOBAL 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 Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela 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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La investigación presenta los resultados de la aplicación de la metodología de costeo basado en activi¬dades o Activity Based Costing (ABC) por sus siglas en inglés, en una clínica dental ubicada en la ciudad de Quito. El objetivo fue analizar el impacto que genera la aplicación de esta metodología versus el sistema de costos tradicional que utiliza la compañía, en la rentabilidad bruta de 41 procedimientos odontológicos. Se efectuó una investigación con enfoque de estudio de caso, de tipo descriptivo y utilizó técnicas de recolección como la entrevista semiestructurada y la observación directa. El artículo busca ser una guía para otras clínicas en el área de la salud oral para distribuir los costos indirectos (rubros difíciles de cuantificar) en base a una metodología respaldada por una amplia literatura. Los resultados muestran que, bajo el costeo tradicional, 20 procedimientos no son rentables, esto consi¬derando que los costos indirectos son calculados en base a una asignación porcentual que se desco¬noce cómo fueron obtenidos, por su parte, a través del ABC se muestra que 8 procedimientos no son rentables y están siendo subsidiados, ya que a que a mayor número de procedimientos ofertados los costos indirectos disminuyen, por ende, tienden a generar utilidad y consecuentemente rentabilidad.

El objetivo del trabajo es analizar la situación económico-financiera de las empresas del sector seguro Grupo Sura, Seguros Bolívar y Mapfre para los periodos 2019 – 2020. Siguiendo un enfoque cuantitativo y un diseño descriptivo, se trabaja con una muestra intencional integrada por tres empresas del sector seguros. Los resultados evidencian que las empresas cuentan con una liquidez que ha disminuido por la situación de pandemia y se observa que en los últimos años se ha incrementado el nivel de endeudamiento, razón por la cual los accionistas deben realizar un análisis sobre este aspecto; además, los niveles de rentabilidad han disminuido. Por lo tanto, se puede decir que la empresa tiene una adecuada gestión financiera; asimismo, las empresas deben prestar atención a las deudas que adquiere porque les puede afectar la rentabilidad.

Objetivo. Evaluar la viabilidad económica de incorporar un esquema de complementación alimenticia continua en cabras locales en pastoreo a partir del último tercio de gestación y durante la lactación. Materiales y métodos. Se utilizaron 24 cabras locales; grupo testigo (GT, n=12) y grupo complementado (GC, n=12). Se registró producción de leche diaria (PLD), por lactancia (PLTL) y por etapa de lactancia [temprana (PLLT), media (PLLM) y tardía (PLTR)], duración de la lactancia (DPL), peso vivo final (PVF) y condición corporal final (CCF) en las cabras. En las crías, peso al nacimiento (PN), peso a venta (PVA), edad a venta (EVA) y porcentaje de mortalidad. El análisis económico consideró los costos de complementación, mano de obra, y precios de venta de leche y crías. Resultados. El mejor comportamiento productivo y mayores ingresos se obtuvo en GC (p