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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.)

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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.)

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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]

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;

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.

Resumo Objetivo: Mensurar o impacto do uso de mídias sociais como ferramenta de gestão (social customer relationship management) sobre a resiliência organizacional de microempresas brasileiras no período da crise pandê-mica da Covid-19. Originalidade/valor: A resiliência organizacional tem sido um tema amplamente investigado durante a crise pandêmica da Covid-19. Nesse contexto, o relacionamento com o cliente via mídia social foi primordial. Todavia, ainda não são claros os elementos que explicam os diferentes resultados obtidos com o uso de mídias sociais, especialmente no Brasil, lacuna que o presente estudo busca reduzir. Design/metodologia/abordagem: Realizou-se uma pesquisa quantitativa, operacionalizada por questionários disponibilizados por canais digitais. Obteve-se o retorno de 100 respondentes (amostra não probabilística). Na análise dos dados, utilizaram-se ferramentas de estatística descritiva, testes de médias não paramétricos e modelagem de equações estruturais, pelo método dos mínimos quadrados parciais. Resultados: Os resultados corroboraram a importância do desenvolvimento de resiliência organizacional em microempresas, em momentos de crise. De acordo com o teste das hipóteses, o modelo sugere que o mero uso de mídias sociais não é suficiente para engatilhar desdobramentos positivos sobre a resiliência organizacional. Todavia, quando mediada por ferramentas de gestão, a relação se torna significativa. Oferece-se, portanto, uma explicação aos diferentes resultados obtidos pelas microempresas com o uso de mídias sociais para fins estratégicos. / Abstract 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, non-parametric 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.

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 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.)

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.

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.

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.

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 Agricultura Sociedad y Desarrollo is the property of Colegio de Postgraduados 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.)

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 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.

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Copyright of Dimensión Empresarial is the property of Universidad Autonoma del Caribe, Departamento del Atlantico 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 NovaRUA Revista Universitaria de Administracion is the property of NovaRUA Revista Universitaria de Administracion 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.)

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.

El sector artesanal es un importante eje de desarrollo económico, fuente de ingreso para las familias de artesanos y una manifestación cultural de los pueblos. El objetivo es identificar los aspectos que caracterizan la gestión administrativa y financiera del sector artesanal colombiano y ecuatoriano, evidenciando similitudes y diferencias a fin de establecer aspectos que permitan definir una ruta común para su desarrollo, con ello la gerencia y directivos puedan mejorar la gestión empresarial. Metodológicamente se basa en un enfoque cualitativo y corte transversal, no experimental. La información se analizó a través de modelos estadísticos como la Prueba U de Mann-Whitney, prueba no paramétrica de Kolmogórov-Smirnov, y de manera conjunta el coeficiente V de Cramer, para el análisis de sus relaciones. La muestra corresponde a los artesanos de Cuenca e Ibagué. La selección se hizo bajo muestreo no probabilístico a conveniencia y juicio. Los resultados establecen similitudes como el auge de emprendimientos, bajo nivel de endeudamiento y canales de distribución directa. Las diferencias radican en fuentes de financiamiento, uso de capacidad instalada y capacidad de inversión en diseño y producción en el caso colombiano.

As microempresas e empresas de pequeno porte correspondem a 99% do número de estabelecimentos empresariais no Brasil, e são responsáveis por 52% de todos os empregos formais no país. Diante da posição protagonista deste setor empresarial na geração de empregos, renda e para o desenvolvimento econômico nacional, este artigo tem por objetivo analisar as microempresas e empresas de pequeno porte sob duplo enfoque: da Análise Econômica do Direito e da Função Social do Estado. Por meio desta dupla perspectiva torna possível aferir a imprescindibilidade de uma atuação assertiva do Estado, mediante efetivas políticas públicas de auxílio e incentivo a este segmento empresarial. Trata-se de um imperativo de sobrevivência econômica e condição fundamental para garantia do pleno emprego e do desenvolvimento econômico do país. E mais, constitui um comando constitucional de caráter conformador e impositivo, que justifica a reivindicação pela realização de políticas públicas por parte do Estado, indo ao encontro da sua função social prevista constitucionalmente. Para tanto, utilizou-se, no desenvolvimento da presente pesquisa, o método indutivo, operacionalizado pelas técnicas da pesquisa bibliográfica, com a utilização de indicadores econômicos, além dos estudos econômicos e também marcos normativos.

Este trabajo analiza la asociación entre la segregación ocupacional de género y las modalidades de empleo en las microempresas colombianas, como un aporte al estudio de la desigualdad en el mercado laboral, entre hombres y mujeres, evaluado, por lo regular, desde la disparidad salarial. A través de estimaciones de datos panel de la Encuesta de Microestablecimientos 2012-2016 de Colombia, los hallazgos sugieren que, a diferencia de la población masculina, la femenina es menos empleada, primero, en los oficios industriales y comerciales, en comparación con los de servicios; y, segundo, en el trabajo remunerado, en comparación con el no remunerado.

El presente estudio tuvo como objetivo determinar la relación de los índices financieros con la actitud tributaria de las microempresas, cuyo enfoque es de tipo cuantitativo, de alcance correlacional y de diseño transversal, se realizó mediante el modelo de ecuaciones estructurales aplicado a través del método de mínimos cuadrados parciales. Se desarrolló una investigación de tipo descriptiva, cuantitativa. Los resultados muestran que únicamente la Complejidad de los impuestos tiene una relación positiva y significativa con la Rentabilidad. El resto de los componentes de la Actitud tributaria no tienen una relación significativa con la Rentabilidad, ya que en todos los casos el p-valor obtenido es mayor a 0.05, lo que permite indicar que no tienen ningún tipo de influencia sobre la rentabilidad empresarial. Se concluye que la complejidad tributaria, sanciones de la disuasión fiscal, estructura de la tasa fiscal, costos psicológicos impositivos y equidad de la ley fiscal, se consolidan como actitudes gerenciales y se relacionan con las características de la tributación.

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