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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 Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores 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.)

The Andean Quichua community of El Manzanal, belonging to the parish of Caranqui, continues to apply agroforestry based on native crops and traditional practices. The objective was to carry out a financial analysis of its systems, for this a cash flow was prepared under the implementation of two systems; agroforestry and silvopastoral, with the incorporation of forest species; Alnus acuminata, Buddleja incana and Erytrina edulis, these species will generate wood and firewood, which can be marketed following the cutting cycles and applying appropriate silvicultural management practices. A qualitative and quantitative methodology was proposed, given that oral variables collected through interviews were used, in reference to its scope it is descriptive and non-experimental in design. That is why when establishing a cash flow considering a zero period with an investment of $12,000 and projected to fifteen years of production, a period in which the point of maximum profitability is reached, in the short and medium term, it was evaluated. its profitability using three financial indicators. It was concluded that the proposed model exhibits a positive profitability, with a NPV of $24,337.88, an IRR of 43.1%, and a B/C of $2.83. [ABSTRACT FROM AUTHOR]

The objective of this study is to determine the influence of financial analysis on operational efficiency, in addition to diagnosing the economic-financial situation and the level of operational efficiency of the Camposanto Jardines de la Paz in the city of Jipijapa. A methodology based on the vertical and horizontal analysis method was used; Liquidity, solvency, profitability and efficiency indicators were also used. The reliability of the study is also established through Cronbach's alpha. An interview was used with the accountant and the general manager. Additionally, a survey was conducted applied to a non-probabilistic convenience sample of 9 employees. The main results revealed that the company is operating in optimal economic-financial conditions; However, there was an increase in administrative expenses of 75.36% and financial expenses of 26.50%, which indicates that the company does not fully use the parameters of operational efficiency that consists of minimizing expenses. [ABSTRACT FROM AUTHOR]

Copyright of Mexican Journal of Economics & Finance / Revista Mexicana de Economia y Finanzas is the property of Instituto Mexicano de Ejecutivos de Finanzas 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 article was carried out at the height of the "Durán" neighborhood sector where the river belonging to the Paján canton of the Manabí province presents great pollution initiations due to the factors that will be seen and analyzed in the document, and with this make known the problem that has been generated for 20 years, since the Board of Hydraulic Resources has not given a solution despite the insistent demands of the inhabitants of the area It should be noted that the article has been related to the SDGs (Sustainable Development Goals) which were selected 3 related to this study, such as goal 3 (health and well-being), goal 6 (Clean water and sanitation), and objective 11 (sustainable cities and communities) and surveys of the population were carried out in which 150 people participated and their margin of error was 8%, where it can be analyzed that in the data obtained they find 84% who say that the main agent The polluter of the Paján river is man, while 14% said it was others. the methods used were analysis and synthesis methods, historical and statistical method. In addition, so that the new generation is not affected by these serious problems, it is necessary to have responsibility above all to give a possible solution and have knowledge about the great consequences that may arise in the future but a solution is found in this regard since not only the river would be harmed if not the population through pollution levels and its effect on health. [ABSTRACT FROM AUTHOR]

Financial analysis is extremely important for organizations worldwide so the implementation of this process allows making correct financial decisions and becoming competitive, however many companies have been forced to close due to the current situation of the pandemic., and others due to lack of accounting and financial knowledge that in one way or another led to making wrong decisions, thus causing losses and therefore bankruptcy. Considering the above, it was proposed to determine how the lack of knowledge about financial analysis affects the management decision-making of SMEs, as well as to demonstrate its relevance in the accounting and financial process. The research was done in the field based on a qualitative research aimed at owners of the most relevant SMEs in Jipijapa, in order to know how these companies carry out accounting processes for their activities and use a financial analysis. A survey was applied to 9 owners of the most relevant SMEs in Jipijapa. The vast majority of the owners do not have knowledge regarding the financial statements, however, they carry out accounting processes manually. The results also show that the main reason that the owners do not carry out the analysis of the financial statements is the lack of knowledge about the financial statements same. In conclusion, he highlights that it is important to carry out the financial analysis of the financial statements since it allows decisions to be made according to the results obtained by the ratios applied within the analysis. [ABSTRACT FROM AUTHOR]

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.)

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.)

Copyright of Revista Punto de Vista is the property of Revista Punto de Vista 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 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 Procesos de Mercado is the property of Procesos de Mercado. Revista Europea de Economia Politica 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 economic efficiency of the harvesting system depends on several factors such as geomorphological and climatic conditions of the felling areas, characteristics of the future harvested trees, type of machinery used and the characteristics of the workforce. Therefore, based on the use of new technologies, it is decided to optimize the process of felling- stockpiling-wood transportation, and specifically, to optimize the cost of the harvesting system, select the most appropriate forest harvesting system for study area and develop a computerized record for cost analysis and financial evaluation. For this study, the natural forests of Pinus caribaea var. caribaea, in areas near Macurijes Agroforestry Company in the province of Pinar del Río, were examined. The application (COSTOFOR) has two work modules: harvesting system costs and financial analysis of the entire harvesting process. In the analysis of the costs, optimization criteria are applied to minimize them. Above these criteria stands out the one related to the interaction between the cost of the road and the cost of hauling based on the density of roads and loading yards. For the financial analysis, indicators are applied to define the feasibility of the project and profitability of the investment; the results of those indicators allow decisions to be made. [ABSTRACT FROM AUTHOR]

The objective of this study is to analyze the impact of implementing the international financial reporting standards (IFRS) for small and medium-sized enterprises (SMEs) in the Colombian palm sector (planting and extraction). 2015 financial data are analyzed with information prepared under the local and international accounting framework (IFRS), which resulted in the calculation of 17 financial indicators. The mean difference with the Mann-Whitney U test, the Spearman correlation coefficient, and a regression analysis are applied. The independent variable is the applied accounting standard and the dependent variables are the 17 financial indicators. The results show that the liquidity indicators have the largest statistically significant differences and the greatest negative impacts, according to the Spearman coefficient. It is concluded that the sectors analyzed are linked from the operational point of view, given that the effects of the implementation of IFRS are consistent, in some cases, with groupings of financial indicators. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Estudios Cooperativos is the property of Universidad Complutense de Madrid 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 Mexicana de Ciencias Agrícolas is the property of Instituto Nacional de Investigaciones Forestales, Agricolas y Pecuarias 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 Pretium: Revista de Economía, Negocios y Finanzas is the property of PDHTech, 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 Inventum. Ingenieria, Tecnologia e Investigacion is the property of Corporacion Universitaria Minuto de Dios 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 Ciencia Administrativa is the property of Universidad Veracruzana 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 Mexicana de Ciencias Agrícolas is the property of Instituto Nacional de Investigaciones Forestales, Agricolas y Pecuarias 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.)

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores 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 Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores 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 Panorama Económico is the property of Universidad de Cartagena 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 Panorama Económico is the property of Universidad de Cartagena 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 Activos is the property of Universidad Santo Tomas 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 Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores 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 Revista Criterio Libre is the property of Revista Criterio Libre 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 Revista Facultad de Ciencias Economicas: Investigacion y Reflexion is the property of Revista Facultad de 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 Revista Facultad de Ciencias Economicas: Investigacion y Reflexion is the property of Revista Facultad de 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 Revista Perspectiva Empresarial is the property of Fundacion Universitaria Ceipa 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 de Contabilidad is the property of Pontificia Universidad Javeriana 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.)

In this work a financial analysis of Colombian leather manufacturing companies is carried out, seeking to contribute to the knowledge of the financial performance of this industry and to state reliable information for the strategic planning processes. A descriptive, documentary and exploratory research was used as methodology. The financial information of 57 companies, classified in 4 industries, was collected for obtaining 14 financial indicators. Level of liquidity, leverage, asset management, profitability and value of companies were calculated and discriminated by industry and by year. Results highlighted that the number of big companies has diminished, facing challenges as low liquidity, low assets rotation, low profitability and low value generation, but current ratio and leverage are adequate. Differences between financial performances of the 4 sectors that are part of Colombian leather manufacturing industry were found. However, this behavior is not included when this industry is assessed. This work aims the analysis of financial indicators in a complementary way with sectorial and prospective studies to obtain valuable information for decision-making and strategic planning. [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.)

Copyright of Revista del Centro de Investigación. Universidad La Salle is the property of Universidad La Salle 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 objective of the study was to financially evaluate an alternative for the establishment of a shade silvopastoral system (SPS-S) with native tree legumes, along with the production of corn silage and the renovation of degraded grasslands. For such purpose, trees were planted in rows and corn was sown between them, which was harvested to be ensiled. Three native species adapted to the conditions of soil acidity (4,6) were selected for this work and a factorial arrangement was used in randomized blocks with four treatments, constituted by the three tree species to be evaluated and the control: T1: Piptadenia flava, T2: Cassia moschata, T3: Mimosa trianae and To: control, with five repetitions per treatment, for a total of 20 experimental units. Afterwards, corn was sown again, in association with pasture, and the corn was harvested to be ensiled; therefore, the grassland was renovated and incomes were obtained for the silage. These incomes for the silage sale amortized the costs of the establishment stage and generated profits that made the project economically viable during such stage, by achieving a net profit per hectare of USD 714, a net present value (NPV) of USD 407 and an internal return rate (IRR) of 31,63 %. In another type of SPS the establishment cost can be more than USD 2 500 per hectare and the return of the investment can take more than four years. [ABSTRACT FROM AUTHOR]