Economía y Negocios

Marketing of experiences and its relationship with the purchase decision of consumers in the gastronomic sector

Lily Dayanna GUERRÓN LÓPEZ, Jorge Cueva Estrada, Nicolás SUMBA NACIPUCHA — Mon, 01 Jul 2024 00:00:00 +0000

The objective was to study the relationship between experience marketing and the purchasing decision of consumers in the gastronomic sector in the city of Guayaquil. An empirical, cross-sectional investigation was carried out, with a descriptive and correlational level of study. An observation sheet and the survey were used as data collection instruments, the latter was applied to 387 restaurant customers. A strong positive correlation was demonstrated between the study variables. Valuing a warm and welcoming atmosphere, the attention of staff and interactive experiences in the restaurant are closely related to generating memorable experiences for customers. The importance of focusing on experience marketing and personalization to strengthen consumer satisfaction and loyalty is highlighted, so this aspect of marketing has a direct impact on consumers' decision to choose a restaurant.

La Innovación en la Auditoría, Nuevas tendencias y alcance: Una revisión

Mon, 01 Jul 2024 00:00:00 +0000

The constant change in the organizational and functional structure of companies has forced the audit to seek new alternatives that guarantee the correct development of the executed processes, which is why auditing is considered important to mitigate risks in organizations. Due to this, this review article aims to investigate the evolution, new trends in auditing, its innovative current and current characteristics to meet the needs of organizations. The review for the article was systemic. 54 articles were searched from databases and search engines such as: Scielo, Redalyc, Dialnet, Scopus y ResearchGate. It was determined that the dynamics of the relationship between the auditor and the company will experience a notable evolution thanks to the application of advanced technological tools such as Big Data, with advantages not only for the company's managers and the auditors themselves, but also for the different interest groups that operate in the market. Also, new trends have emerged such as: cultural audits, virtual audits, continuous auditing and data protection.

Supervisory Boards and Corporate Social Responsibility Disclosure: A Meta-Analysis

Cacik Rut DAMAYANTI, Rachma Bhakti UTAMI — Mon, 01 Jul 2024 00:00:00 +0000

By synthesizing quantitative research results in 39 studies on how corporate governance mechanisms impact Corporate Social Responsibility (CSR) activities, this study conducts a Hunter-Schmidt meta-analysis to investigate the role of the Supervisory Board (SB) on the effectiveness of CSR activities. This study examines the role of the board independence, non-executive directors, and outside directors in CSR performance, which measured by environmental policy, and corporate social performance. Using JASP software, this study found that based on the previous studies in the quantitative approach, the independence board and the non-executive director influence the CSR disclosure positively and significantly. In contrast, earlier studies found that the outside director had a contradictory result. This meta-analysis offers a notable outcome in that the high quality of the publication provides evidence related to the relationship between SB's CSR activities, and the monitoring system provides adequate supervision to encourage the executive to concern the stakeholders and shareholders more equally.

El Diseño e implementación de estrategias gubernamentales basadas en la ética para la mejora del desempeño de la Dirección General de Registro Civil Identificación y Cedulación, Ecuador

Gloria Avelina Larenas — Mon, 01 Jul 2024 00:00:00 +0000

La Dirección General de Registro Civil, Identificación y Cedulación (DIGERCIC) tuvo un desempeño registral in- eficiente que se vio reflejado en los indicadores propuestos, puesto que no respondieron al cumplimiento de los objetivos institucionales; por ello se llevó a cabo desde el año 2015 la implementación de nuevas estrategias gubernamentales basadas en la ética, con la cuales la institución entró en un proceso de transformación regis- tral, que le permitieron obtener resultados de gestión eficiente; para el efecto, en la metodología aplicada se ha realizado la experimentación con instrumentos de recolección de datos: Análisis documental del Código de Ética (cualitativos); y Encuestas aplicadas al usuario externo e interno y el Análisis documental cuantitativo del reporte de cumplimiento de indicadores, 2015-2019 (cuantitativos). Los resultados evidenciaron cómo la implementación de estrategias basadas en la ética contribuyó significativamente al mejoramiento del desempeño debido a que hay diferencia entre el pretest y el post test de experimentación, que permitieron obtener resultados de indicadores que sobrepasaron las metas anuales, dando cumplimiento a los objetivos institucionales; así la implementación con criterio de ética ha contribuido al mejoramiento de los servicios, que ha servido de ejemplo gubernamental de manejo ético y óptimo de los recursos públicos.

The importance of ethics for business growth and development in VUCA environments

Salvador SÁNCHEZ RODRÍGUEZ, Elvia ESPINOSA INFANTE — Mon, 01 Jul 2024 00:00:00 +0000

The present work is a literature review that seeks to relate decision making in VUCA environments (abbreviation for volatility, uncertainty, complexity and ambiguity); with the ethics of entrepreneurs and businessmen for the growth and development of companies. As a starting point we explore the reasons for distinguishing the entrepreneur from the businessman, both roles coexist within companies and although it can and is normally the same person, the rationality used by one and the other is not the same. In a second moment, a review of what it means to develop business activities in VUCA environments is presented. Ending this exploration with a recount of what ethics means and its importance that the decisions that involve organizations are within a beneficial ethics for the actors of the system, as conclusions, ethics is of great relevance for the permanence in the market, achieving benefits for the ecosystem in which it carries out its activities.

Nexo agua-energía-alimentos: rentabilidad y riesgo en portafolio de inversión escenario postpandemia

Yazmid Adriana CARRILLO BARBOSA, William MORENO LÓPEZ, Alfredo GUZMÁN RINCÓN — Mon, 01 Jul 2024 00:00:00 +0000

The primary objective of this study was to evaluate the profitability and risks associated with the Water-Energy-Food (WEF) nexus portfolio in the post-pandemic scenario. For this purpose, a quantitative and cross-sectional methodology was employed, based on the analysis of a variety of commodities representing these sectors, such as California water bonds, Brent crude oil, natural gas, corn, soy, and coffee. The analysis was conducted using a Python-developed algorithm, focused on assessing the portfolio's profitability, risk, and Markowitz's Efficient Frontier. The results indicate that, although there are profitability opportunities in the WEF nexus portfolio, significant risks are also present for achieving such profitability. A key finding of the study is that, despite the increasing demand for efficient and sustainable resources, investment in these sectors requires strategic and considered management. The need for careful portfolio selection and diversification is suggested, aligning investments with sustainability principles to ensure their long-term viability. The study concludes by highlighting the importance of developing more robust predictive models and advocates for future research for a more comprehensive analysis of the dynamics between water, energy, and food and their impact on financial markets.

Contributions to the rationality of the economic agent

Armenio PÉREZ-MARTÍNEZ, Aimara RODRÍGUEZ-FERNÁNDEZ — Mon, 01 Jul 2024 00:00:00 +0000

La presente investigación aborda la temática de la racionalidad del agente económico, desde un enfoque interdisci- plinario, lo que otorga novedad a la propuesta que se realiza. El objetivo es integrar conocimiento de diversas áreas del saber que contribuyan a una nueva concepción de la racionalidad para la comprensión, explicación y proyec- ción de los fenómenos económicos. Se emplea una metodología cualitativa para la selección e interpretación de la información científica, asumiendo una postura crítica y constructiva del conocimiento. La investigación es teórica por el manejo de la información que realiza y se emplean varios métodos del nivel teórico, tales como el análisis, la síntesis y la generalización teórica. Las conclusiones más significativas señalan hacia la importancia de ampliar la visión del concepto de racionalidad, ya que sus implicaciones prácticas influyen en los gobiernos conductuales, las políticas públicas, el funcionamiento del mercado y la gestión organizacional. La integración de información de las neurociencias, la economía del comportamiento y la teoría de la mente extendida, permiten concebir la racionali- dad del agente económico como un proceso limitado, variable y dependiente del entorno.

Analysis of the Factors of Territorial Economic Vulnerability with a Neutrosophic Approach

Mon, 01 Jul 2024 00:00:00 +0000

El análisis de los factores que inciden en la vulnerabilidad económica territorial (VET) es clave en la definición de iniciativas de políticas públicas. Sin embargo, este proceso implica una gran incertidumbre, además, que requiere de nuevas vías para reducir y mitigar la subjetividad en su análisis. El objetivo de este trabajo es analizar los factores que inciden en la VET utilizando un enfoque neutrosófico. Para ello, se desarrolló un procedimiento basado en el mapa cognitivo neutrosófico, que consta de tres fases, seis pasos y cinco tareas. El resultado de su aplicación en el municipio Calixto García, provincia Holguín, Cuba, permitió a los actores locales proponer acciones para ser analizadas y luego incluidas en la estrategia de desarrollo territorial (EDT). También, se identificaron, clasificaron y jerarquizaron los factores que inciden en la VET, lo que permite tomar medidas para eliminarlos o mitigarlos desde la actividad pública.

Accounting and Tax Implications of NIC 19 in Industrial Companies

Gabriela Marisela UZHCA-MOROCHO — Mon, 01 Jul 2024 00:00:00 +0000

The main purpose of this paper is to examine the International Accounting Standard (IAS) 19 and its accounting and tax consequences with respect to post-employment benefits in order to address the low cataloging of scientific research so far conducted on labor and tax measures related to these benefits. Its application in Ecuador under the International Financial Reporting Standards (IFRS) is mandatory according to Resolution No.08.G.DSC.010 of the Superintendence of Companies, Securities and Insurance (SCVS). A non-experimental deductive method of documentary and descriptive type was used, with a mixed approach that integrates qualitative and quantitative elements in a cross-sectional study. The results have determined the existence of a significant correlation between the provisions for employer's retirement, eviction and the determination of the tax incurred. It is concluded that the adoption of IFRS requires mandatory disclosure of post-employment benefits in the statement of financial position, but not all the companies analyzed disclose this information; therefore, this research contributes theoretically and provides valuable information for those interested in understanding this area.

The Stock Market in Capitalism

Christian Paúl NARANJO NAVAS, Alegría Cumandá NAVAS LABANDA — Mon, 01 Jul 2024 00:00:00 +0000

The essay performs a theoretical and historical review of the foundations of capitalism, the stock market, and its functionality in capitalism, seen within the context of business development, economic development, and international economic crises. Through a bibliographic, historical-analytical and descriptive review, we have reached the conclusion that, despite the risks that may come from flexible limits on stock exchanges, as in the cases of the Great Depression of 1929 or in the Great Recession of 2008, the benefits of the existence of an stock market are greater because they it helps to generate increases in savings, capital investments, job creation and, in general, in the well-being of society. This role of the stock exchanges allows capitalism to strengthen and evolve over time.