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Estrategias de ajuste empresarial ante el COVID-19 en pueblos mágicos de Oaxaca, México 墨西哥瓦哈卡神奇村庄应对COVID-19的商业调整战略
Pub Date : 2023-10-26 DOI: 10.7769/gesec.v14i10.2870
María del Rosario Reyes-Santiago, Patricia Soledad Sánchez-Medina
La pandemia de COVID-19 presentó una amenaza sanitaria y empresarial para la supervivencia de los negocios familiares. Para facilitar el ajuste durante tiempos críticos las empresas familiares desarrollan estrategias a fin de lograr la sustentabilidad de la organización. Esta investigación analiza, desde la teoría de negocios familiares sustentables: 1) el grado de impacto del Covid-19 en cuanto a la enfermedad y muerte de las partes interesadas de la organización, 2) estrategias de ajuste y 3) el tiempo estimado que las estrategias han ganado para la sobrevivencia de la organización como parte de la sustentabilidad del negocio familiar. Se aplicó un cuestionario estructurado a 98 negocios familiares de dos pueblos mágicos de Oaxaca, México. Con la información obtenida se realizaron correlaciones y regresiones. En la investigación se evidencia la relación entre la disrupción por Covid-19 y las estrategias de ajuste para superarla. También se muestra la relación entre estrategias de ajuste y la supervivencia del negocio familiar después del Covid-19 en el corto y mediano plazo.
COVID-19大流行对家族企业的生存构成了健康和商业威胁。为了在关键时期促进调整,家族企业制定战略,以实现组织的可持续性。这个调查分析,从可持续家庭生意的理论:(1)程度影响Covid-19对疾病和死亡利益攸关方组织,(2),(3)预计到达时间调整战略,战略组织生存了家族企业的可持续发展。本研究的目的是评估在墨西哥瓦哈卡州的两个村庄中,家族企业的重要性。在本研究中,我们评估了两种不同的方法,一种是使用随机对照试验,另一种是使用随机对照试验。该研究强调了Covid-19的破坏与克服它的调整战略之间的关系。本文还展示了Covid-19后调整战略与家族企业短期和中期生存之间的关系。
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引用次数: 0
Retornos anormais no mercado de capitais – como os eventos impactam os preços? 资本市场异常回报-事件如何影响价格?
Pub Date : 2023-10-26 DOI: 10.7769/gesec.v14i10.2440
Tiago Ramos Wohlemberg, Udo Strassburg
Este estudo teve por objetivo a realização de uma revisão sistemática da literatura nacional e internacional sobre eventos que influenciam o aparecimento de retornos anormais nos preços dos ativos nos mercados de capitais com intuito de se analisar e compreender o estado da arte da literatura sobre o tema e como eventos similares entre si e também diferentes afetam os mercados, em especial quanto ao comportamento dos investidores e eficiência desses mercados. A revisão sistemática tomou por base artigos coletados nos bancos de dados SPELL (nacional) e Scopus (internacional) e foi conduzida por meio uma etapa de levantamento quantitativo do perfil dos estudos e posteriormente uma etapa de meta-síntese dos resultados destes. Os resultados obtidos demonstraram que maior parte dos estudos utilizam a metodologia de estudo de eventos para verificar a presença de retornos anormais causados por eventos geradores de informação. Quanto aos eventos com potencial para causar retornos anormais estudados, houve grande diversificação tanto nos estudos nacionais, quanto internacionais. Predominaram-se estudos pautados em bases conceituais (não teóricas), apesar de muitas vezes remeterem a aspectos das Finanças Comportamentais ou eficiência de mercado. Os estudos apresentaram pluralidade de resultados em relação à eficiência de mercado pois alguns evidenciaram continuidade dos preços e outros, descontinuidade, portanto, fugindo de padrões de eventos que se atrelem claramente a eficiência ou ineficiência dos mercados. Estudos pautados nas Finanças Comportamentais permitiram verificar que as alterações nos preços causadas pelos eventos analisados foram de curta duração e posteriormente total ou parcialmente revertidas.
目的研究进行系统回顾国内外文献关于事件的影响异常的出现了一个很大的资本市场和金融资产价格的分析和理解文学艺术的成员之间类似的活动和主题也不同的影响,尤其是在市场投资者行为和市场效率。系统综述以SPELL(国家)和Scopus(国际)数据库中收集的文章为基础,通过对研究概况的定量调查阶段和随后对这些结果的元合成阶段进行。结果表明,大多数研究使用事件研究方法来验证信息生成事件引起的异常回报的存在。关于可能导致所研究的异常回报的事件,国内和国际研究都有很大的差异。以概念(非理论)基础为指导的研究占主导地位,尽管它们经常涉及行为金融学或市场效率方面。这些研究显示了与市场效率有关的多种结果,因为一些研究显示了价格的连续性,而另一些研究则显示了不连续,从而避免了与市场效率或低效率明显相关的事件模式。基于行为金融学的研究证实,由分析事件引起的价格变化是短暂的,随后完全或部分逆转。
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引用次数: 0
The neutrality principle and the economic efficiency of tax policy: an exploratory study of the legal-economic approach 中性原则与税收政策的经济效率:法律经济学方法的探索性研究
Pub Date : 2023-10-26 DOI: 10.7769/gesec.v14i10.2715
Ricardo de Moraes E Soares, Paula Heliodoro, Vanda Martins
This study explores the relationship between economic efficiency and the principle of fiscal neutrality and seeks to analyse the application of these concepts in public policy. Economic efficiency is considered one of the main objectives of tax policy and aims at the optimal allocation of public resources. The principle of neutrality seeks to avoid, in response to the effect of tax law enforcement, the existence of distortions in the economy and agents' behaviour. Legal-economic analysis is used to evaluate tax policies, considering the impact of legal rules on decisions and preferences. On the other hand, harmonising efficiency and neutrality criteria are currently considered a real challenge and essential for an exemplary implementation of tax policy. However, it is recognised that no tax is entirely neutral and ex-ante and ex-post analysis is critical to assessing the effectiveness of tax policies.
本研究探讨了经济效率与财政中立原则之间的关系,并试图分析这些概念在公共政策中的应用。经济效率被认为是税收政策的主要目标之一,旨在实现公共资源的最优配置。作为对税收执法效果的回应,中立原则力求避免经济和代理人行为中存在的扭曲。法律经济分析用于评估税收政策,考虑法律规则对决策和偏好的影响。另一方面,协调效率和中立标准目前被认为是一项真正的挑战,对于示范实施税收政策至关重要。然而,人们认识到,没有一种税收是完全中立的,事前和事后分析对于评估税收政策的有效性至关重要。
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引用次数: 0
The effect of core exercise program on vertical jump, speed, agility and strength parameters in junior male soccer players 核心训练方案对少年男子足球运动员垂直起跳、速度、敏捷性和力量参数的影响
Pub Date : 2023-10-26 DOI: 10.7769/gesec.v14i10.3065
Tahir Volkan Aslan, Muhammed Zahit Kahraman
This study was conducted to investigate the effect of core exercise program on vertical jump, speed, agility and strength parameters in junior male soccer players. In the study, pretest-posttest control group design, one of the experimental models of quantitative research method, was used. The experimental group of the study consisted of 12 male soccer players (X̄year: 12,16±,83) who underwent core exercise 3 days a week for six weeks in addition to regular soccer training, while the control group of the study consisted of 12 male athletes (X̄year: 12,25±,62) who underwent only regular soccer training. Leg strength, core strength, vertical jump, 30 m sprint and agility tests were administered to the athletes who voluntarily participated in the study before and after six weeks of training. The normality level of the data was determined by Shapiro-Wilk test. Independent Sample T Test for independent groups and Paired Sample T Test for dependent groups were used to analyze the normally distributed data. According to the findings of the study, there was a statistically significant difference between the pre-test - post-test measurement values of all performance tests of the experimental group and core strength, vertical jump, 30 m sprint and agility tests of the experimental and control groups (p<0.05), while no significant difference was found in the control group (p>0.05). According to the results of the study, it can be said that the core exercise program applied to male football players has positive effects on the development of vertical jump, speed, agility and strength parameters.
摘要本研究旨在探讨核心训练方案对少年男子足球运动员垂直起跳、速度、敏捷性和力量参数的影响。本研究采用定量研究方法的实验模型之一——前测后测对照组设计。该研究的实验组包括12名男性足球运动员(X年:12、16±、83),他们在进行常规足球训练的同时,每周进行3天核心运动,持续6周,而研究的对照组包括12名男性运动员(X年:12、25±、62),他们只进行常规足球训练。对自愿参加研究的运动员进行6周训练前后的腿部力量、核心力量、垂直起跳、30米短跑和敏捷性测试。数据的正态性水平采用Shapiro-Wilk检验。对独立组采用独立样本T检验,对依赖组采用配对样本T检验。研究结果显示,实验组各项性能测试的测前-测后测量值与对照组核心力量、垂直跳、30米短跑、敏捷性测试的测前-测后测量值差异有统计学意义(p>0.05),对照组无统计学差异(p>0.05)。根据研究结果,可以说,应用于男足球运动员的核心训练方案对垂直起跳、速度、敏捷性和力量参数的发展都有积极的影响。
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引用次数: 0
Identification and impact of Atractomerus pitangae: a new pest on Rio Grande Cherry seeds (Eugenia involucrata) 格兰德河樱桃种子新害虫pitangae的鉴定及影响
Pub Date : 2023-10-26 DOI: 10.7769/gesec.v14i10.3074
Dane Block Araldi, Jerson Vanderlei Carús Guedes, Luís Eduardo Panozzo, Victor Mouzinho Spinelli, Ivan Ricardo Carvalho, José Antonio Gonzales Silva, Marta Gubert Tremea, Deivid Araújo Magano
This study aimed to identify the insects which consumes Eugenia involucrata seeds and to evaluate the potential for damage to the seeds as well as the food substrate consumed by the attack. To obtain the data, a collection of fruits was carried out at the Forestry Research Center (FEPAGRO / Florestas) in the municipality of Santa Maria, RS, being conducted at the UFSM crop protection department. After seed processing were separated into healthy seeds and damaged seeds (those that contained an emergence hole for the insect). As for the analyzed seeds, there were a total of 3287 seeds, of which 1998 were healthy (60.08%), 1289 damaged seeds (39.2%) and a loss of substrate consumed of 7.65 g per seed, corresponding to a damage level of 39.98% of the food mass. It was found a high rate of predation in the seeds, which became unsuitable for the propagation of the plant. In this study, Atractomerus pitangae, associated with the predation of Eugenia involucrata seeds, was registered for the first time in southern Brazil.
本研究旨在鉴定侵食天葵种子的昆虫,并评估其对天葵种子及食物底物的潜在危害。为了获得数据,在圣马丽亚市林业研究中心(FEPAGRO / Florestas)收集了水果,该中心在密苏里州立大学作物保护部进行。经过处理的种子分为健康种子和受损种子(那些含有昆虫出芽孔的种子)。分析的种子共3287颗,其中健康种子1998颗(60.08%),受损种子1289颗(39.2%),每颗种子消耗底物损失7.65 g,相当于食物质量的39.98%。发现种子被捕食率高,不适合植物繁殖。本研究首次在巴西南部地区登记到与捕食珙桐种子有关的pitangae。
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引用次数: 0
Tiktok’s effect on english vocabulary learning: an empirical study of English major curriculum Tiktok对英语词汇学习的影响:基于英语专业课程的实证研究
Pub Date : 2023-10-26 DOI: 10.7769/gesec.v14i10.2869
Du Thanh Tran
TikTok is a famous social networking site in Vietnam and throughout the world. Although several research on social media platforms has been undertaken for educational objectives, there are currently very few studies on TikTok. The purpose of this study is to determine the impact of TikTok on vocabulary learning of English Major students at Thu Dau Mot University, Vietnam as well as the attitudes of students and teachers about TikTok in learning vocabulary and developing other language abilities. The study involved 122 participants, and data were gathered using questionnaires, controlled experiments, tests (pre- and post-test), and organized interviews with students and teachers. The results suggest that survey participants thought TikTok was a good tool for learning English. It was also discovered that using videos on the TikTok platform as an English learning approach improved students' capacity to retain English vocabulary. This study aims to give insights into the possibilities of utilizing TikTok as a tool for learning English vocabulary as well as developing other language abilities.
TikTok是越南乃至全球著名的社交网站。虽然为了教育目的已经进行了一些关于社交媒体平台的研究,但目前关于TikTok的研究很少。本研究的目的是确定TikTok对越南Thu Dau Mot大学英语专业学生词汇学习的影响,以及学生和教师在学习词汇和发展其他语言能力方面对TikTok的态度。本研究共涉及122名参与者,数据收集采用问卷调查、对照实验、测试(测试前和测试后),并组织对学生和老师的访谈。结果表明,调查参与者认为TikTok是学习英语的好工具。研究还发现,使用抖音平台上的视频作为英语学习方法,可以提高学生记忆英语词汇的能力。这项研究旨在深入了解利用TikTok作为学习英语词汇和发展其他语言能力的工具的可能性。
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引用次数: 0
Problem-cognitive task - instrumental resource of pedagogical design in increasing the quality of university education 问题认知任务——提高大学教育质量的教学设计工具资源
Pub Date : 2023-10-25 DOI: 10.7769/gesec.v14i10.2746
Mykola Kondrashov Mykolayovich, Nataliia Chuvasova Oleksandrivna, Mykhailo Chuvasov Olegovich, Katerina Kondrashova Gennadyevna, Valentina Motorina Grigorievna, Nataliia Volkova Valentynіvna, Iryna Krasiuk Oleksandrivna
The article reveals the phenomenon of a problem-cognitive task as an instrumental resource of pedagogical design and a mechanism for improving the quality of training future teachers for professional activities; a program of experiential learning based on the principles of a problem-based approach, pedagogical conditions that ensure its effectiveness, and experimental verification of the productivity of the methodology and technology for using a problem-cognitive task in the educational process of higher education. The basis of the obsession with experiential learning was the "Workshop for solving problem-cognitive tasks", which provides for the development and consolidation of future teachers' skills: to analyze the conditions and requirements of the task; draw up a plan for its solution; to structure the model of the task-problem situation; apply general logical and general subject methods, heuristic methods for solving problem-cognitive tasks; analyze and evaluate the results.
本文揭示了问题认知任务作为教学设计的工具资源和提高未来专业活动教师培养质量的机制;一种基于基于问题的方法原则的体验式学习计划,确保其有效性的教学条件,以及在高等教育的教育过程中使用问题认知任务的方法和技术的生产力的实验验证。迷恋体验式学习的基础是“解决问题认知任务的工作坊”,它提供了未来教师技能的发展和巩固:分析任务的条件和要求;拟定解决方案;构建任务-问题情境模型;运用一般逻辑和一般主题方法、启发式方法解决问题认知任务;分析和评估结果。
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引用次数: 0
Components of intellectual capital for the research process in higher education institutions 高等院校研究过程中智力资本的组成部分
Pub Date : 2023-10-24 DOI: 10.7769/gesec.v14i10.2770
Carlos Vidal Tovar, Gerardo González Tejedor, Yimy Gordon Hernández, Martha Padilla Santamaria, Harold Valle Fuentes
The intellectual support variables used within the investigative process in Higher Education Institutions were characterized. Research with a quantitative, positivist, analytical approach, field designs, in a non-experimental, transversal or transactional way, descriptive type. The study population group is made up of vice-rectories of the research area, coordinations, headquarters or leaders of the research area, who are in charge of the management and viability of the research processes in 7 universities of Cartagena de Indias, survey, an instrument was used with alternatives of closed Likert-type answers, the Statistics of the data was Descriptive systematized in Microsoft Excel, SPSS and R.3.2.3. It is allowed to show that there is not a sufficient amount of economic resources available to carry out research, Relationships with both companies and other government institutions must be strengthened to develop investigative processes that entail producing intellectual material. As well as implementing methodologies to increase and strengthen knowledge networks; as well as virtual repositories.
对高等院校调查过程中使用的智力支持变量进行了表征。用定量的、实证的、分析的方法进行研究,实地设计,以非实验的、横向的或交易的方式进行研究,描述性的研究。研究人群由研究区域的副校长、协调、总部或研究区域的领导组成,他们负责卡塔赫纳德印度的7所大学的研究过程的管理和可行性,调查,一种工具使用封闭的李克特式答案替代,数据的统计在Microsoft Excel, SPSS和R.3.2.3中进行描述性系统化。这表明,没有足够的经济资源来进行研究,必须加强与公司和其他政府机构的关系,以发展需要生产知识材料的调查过程。以及实施增加和加强知识网络的方法;以及虚拟存储库。
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引用次数: 0
Modelo para apreçamento de Fundos de Investimento em Direitos Creditórios (FIDCs) 信贷权利投资基金定价模型(FIDCs)
Pub Date : 2023-10-24 DOI: 10.7769/gesec.v14i10.3049
Alexius Viktor Andrade Freund, Antônio Carlos Magalhães Da Silva
Este trabalho apresenta um modelo binomial, que utiliza o conceito de opções compostas, para apreçamento das diversas classes de cotas que compõem um Fundo de Investimento em Direitos Creditórios (FIDC). Diante de um setor com pouca liquidez, como é o caso do setor de securitização no Brasil, onde a pouca negociação de cotas não permite que o preço reflita de forma correta a percepção do mercado sobre as expectativas futuras envolvendo diversos fatores de risco, a questão do apreçamento se torna imprescindível para os agentes do mercado, como gestores, investidores e reguladores. Entretanto, não identificamos na literatura acadêmica, tanto internacional quanto nacional, um trabalho que utilizasse modelos de opções compostas e binomial no apreçamento de operações de securitização. Dessa forma, este estudo visa a contribuir com o mercado de securitização, ao desenvolver um modelo de apreçamento com flexibilidade para replicar as características específicas dos FIDCs, de modo a refletir com maior grau de realidade a estrutura do fluxo de pagamentos. Os resultados obtidos com o modelo foram aferidos, sendo comparados com outros modelos de apreçamento conhecidos da literatura acadêmica, e com um modelo de simulação, tendo sido considerados satisfatórios. O modelo foi então aplicado no apreçamento das classes de cotas de um FIDC com perfil específico, realizando-se, em conjunto, análise de sensibilidade de diversos fatores que poderiam influenciar nas rentabilidades dessas cotas.
本文提出了一个二项模型,利用复合期权的概念,对组成信贷权利投资基金(FIDC)的各种配额进行定价。面前一个部门和行业的资金短缺,如巴西的证券化,少许的谈判应当不允许价格正确反映了市场对未来涉及不同的风险因素的预期,apreçamento成为至关重要的问题给市场参与者、管理者、投资者和监管机构。然而,在国际和国内的学术文献中,我们没有发现任何使用组合期权和二项期权模型进行证券化定价的工作。因此,本研究旨在为证券化市场做出贡献,开发一个灵活的定价模型,以复制FIDCs的具体特征,以更真实地反映支付流的结构。用该模型得到的结果进行了测量,并与学术文献中已知的其他定价模型和模拟模型进行了比较,认为是令人满意的。然后将该模型应用于具有特定轮廓的FIDC配额类别的定价,同时对可能影响这些配额盈利能力的几个因素进行敏感性分析。
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引用次数: 0
Percepção de usuários de um sistema de coleta automatizada de resíduos sólidos urbanos em cidades da região sul do Brasil 用户对巴西南部城市固体废物自动收集系统的看法
Pub Date : 2023-10-24 DOI: 10.7769/gesec.v14i10.3044
Tanaiane Beatriz Spoti, Vera Mariza Henriques de Miranda Costa, Ednilson Viana, Creusa Sayuri Tahara Amaral
O objetivo deste trabalho é avaliar a percepção de gestores e moradores sobre os benefícios, vantagens e dificuldades de implantação de um sistema automatizado de coleta de resíduos sólidos domiciliares. A metodologia utilizada para este fim foi uma pesquisa de campo, que analisou três locais na região sul do Brasil, nos quais foram implantados sistemas automatizados. Os moradores foram indagados sobre a limpeza da via, frequência de coleta dos contêineres, distância a percorrer até os contêineres. Como resultados verificou-se que o sistema de coleta automatizada foi bem avaliado pela maioria dos moradores e por gestores das cidades analisadas, considerado eficiente, por apresentar custos viáveis, propiciar melhora da limpeza das vias e proporcionar aos trabalhadores, que operam o sistema, mais segurança e qualidade no trabalho. Constatou-se que o apoio e a conscientização da população são necessários para diminuir o vandalismo dos que depredam os contêineres e também de catadores de lixo que, muitas vezes, espalham o lixo dos contêineres em busca de material para reciclagem. A ação dos governantes, em parceria com a população e com empresas, pode tornar o processo de coleta de RSU um ciclo virtuoso de recuperação de valor dos resíduos sólidos urbanos.
本研究的目的是评估管理人员和居民对实施家庭固体废物自动收集系统的好处、优势和困难的看法。为此目的使用的方法是实地研究,分析了巴西南部部署自动化系统的三个地点。居民被问及道路的清洁情况、收集集装箱的频率、到集装箱的距离。结果发现,自动收集系统得到了大多数居民和城市管理者的好评,被认为是有效的,因为它提供了可行的成本,提供了改善道路清洁,并为操作系统的工人提供了更多的安全和工作质量。研究发现,需要民众的支持和意识,以减少掠夺容器的人的破坏行为,以及经常散布容器垃圾以寻找回收材料的垃圾拾荒者的破坏行为。政府与民众和企业合作的行动,可以使城市生活垃圾收集过程成为城市固体废物价值回收的良性循环。
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引用次数: 0
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