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La sustentabilidad en la industria de restaurantes: prácticas, desafíos y oportunidades 餐饮业的可持续性:实践、挑战和机遇
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.14349/sumneg/2023.v14.n31.a8
Ángel Gabriel de Niz Sedano, Areli Nájera González
Introduction/objective: Restaurants are fundamental to the global economy and a key driver of the transition to sustainability. The restaurant industry faces the challenge of balancing the demand for high-quality food with the need to adopt sustainable practices to preserve the environment and promote a more viable future. In this sense we wonder how the topic has been approached from the academic?, what has been researched regarding the implementation of environmental sustainability practices in the restaurant industry? Methodology: This systematic review examines the existing literature published between 2007 and 2023 on sustainable practices in restaurants. Results: As a result of the search, 131 articles were analyzed in detail, focusing on year of publication, associated keywords, and sustainable practices developed in case studies. Subsequently, the review was conducted to discuss three themes; positive experiences of sustainable practices in restaurants, criticism of practices far from sustainability, and the link between sustainable practices and the capabilities of managers and employees in the restaurant and foodservice sector. Conclusions: The conclusions highlight the importance of considering aspects related to organizational motivation, waste management, service quality, supply chain and the adoption of innovative technologies, as the main keys to incorporate sustainable processes in the restaurant industry.
介绍/目标:餐厅是全球经济的基础,也是向可持续发展过渡的关键驱动力。餐饮业面临着平衡高品质食品需求与采用可持续做法以保护环境和促进更可行的未来的挑战。从这个意义上说,我们想知道这个话题是如何从学术上处理的?关于在餐饮业实施环境可持续性实践的研究有哪些?方法:本系统回顾了2007年至2023年间发表的关于餐馆可持续实践的现有文献。结果:通过搜索,对131篇文章进行了详细分析,重点关注出版年份、相关关键词和案例研究中开发的可持续实践。随后进行了审查,讨论了三个主题;餐馆可持续发展实践的积极经验,对远离可持续发展的实践的批评,以及可持续发展实践与餐馆和餐饮服务部门管理者和员工能力之间的联系。结论:结论强调了考虑组织动机、废物管理、服务质量、供应链和采用创新技术等方面的重要性,这些是将可持续流程纳入餐饮业的主要关键。
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引用次数: 0
Auditoría forense: riesgo de auditoría, fraude y materialidad 法务审计:审计风险、欺诈和重要性
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.14349/sumneg/2023.v14.n31.a4
Vicente René Encalada Encarnación
Introduction/objective: The forensic audit specializes in obtaining evidence and transforming it into legal proof when criminal proceedings are filed. The purpose of the article is to identify audit risks, elements of fraud and materiality, the scope is to study the risks that are associated with the activity under review. thus, the risk of fraud refers to a possible material misstatement in the reporting of the annual financial statements. Methodology: For the investigation, the discriminant analysis technique was applied, because it admits to pronounce the common elements and the difficulties of the problems, on the other hand, the non-experimental approach was used, which consists of evaluating historical facts and analyzing them later, without altering the results. Results: Studies identify that materiality and audit risk play a key role in planning a forensic audit against fraud, since, in this relationship, the auditor remains alert to identify possible crimes, irregular acts based on dishonest practices that they harm the reputation of the entity, the value of the company in the market, and a possible bankruptcy and closure of the entity due to financial damages. Conclusion: The main contribution of the forensic audit as support to judicial processes is to contribute with sufficient, credible and reliable evidence from financial practice so that the court specialized in financial crimes, corruption and fraud can compact said information with other evidence provided from the criminal field and that will allow you to make the best decisions.
介绍/目的:法务审计是在刑事诉讼中收集证据并将其转化为法律证据的专业。本文的目的是识别审计风险、舞弊因素和重要性,范围是研究与被审查活动相关的风险。因此,舞弊风险是指年度财务报表报告中可能出现的重大错报。方法:在调查中,采用了判别分析技术,因为它承认问题的共同点和难点,另一方面,采用了非实验方法,即在不改变结果的情况下,对历史事实进行评估和分析。结果:研究表明,重要性和审计风险在规划针对欺诈的法务审计中起着关键作用,因为在这种关系中,审计师保持警惕,以识别可能的犯罪、基于不诚实行为的不规范行为,这些行为损害了实体的声誉、公司在市场上的价值,以及实体因财务损失而可能破产和关闭。结论:法务审计作为司法程序支持的主要贡献是提供来自金融实践的充分、可信和可靠的证据,以便专门从事金融犯罪、腐败和欺诈的法院可以将所述信息与刑事领域提供的其他证据结合起来,从而使您能够做出最佳决策。
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引用次数: 0
Objetivos de desarrollo sostenible, gestión universitaria e investigación en ciencias del diseño 可持续发展目标、大学管理和设计科学研究
IF 0.3 Q4 BUSINESS Pub Date : 2022-12-19 DOI: 10.14349/sumneg/2022.v13.n29.a8
Betzi Dianora Terán Rojas, Ligia Polanco de Maduro, Anabel Terán Rojas, Oswaldo Escalona López
Introduction/objective: The purpose of this research is to analyze the impact of the sustainable development goals (SDG) and its application in higher education as a key element in its implementation and the same time to emphasize the importance of raising awareness of existence of these objetives for survival of humanity, since the university is an institution with a markedly social caracter, because of the influence that the generation of knowledge and technology that is projeted in the direction of institutions, organizations and countries in their evolution and progress, positively impacting society, promoting its permanence in the global and local context. The methodology is proyective, with a caological approach, is carried out in two phases: a first phase is carried out through a systematic documentary review and a second stage in the analysis of the key factors in 20 scientifics articles base on the paradiggm of design science. Results: in the sustainable development goals: indicate the problem in 5 studies (50%) it is essential to establish plans and policies for its implementation; the suggestion: Eco-efficiency is important in the activities and emphasis on environmental management with 8 (80%) studies; in university management : the problema with 7 (70%) studies it advocates that the university must increasingly achieve an education that can be perfected in the service of humanity and in relation to the suggestion : the university is an ideal setting to contribute to sustainable higher education with 6 (60%) studies. Conclusions: iniversity management must apply plans and policies design pedagogical proposals and implement them according to sustainability criteria for the good of all living beings.
引言/目的:本研究的目的是分析可持续发展目标(SDG)的影响及其在高等教育中的应用,作为其实施的关键因素,同时强调提高人们对这些目标存在的认识对人类生存的重要性,因为大学是一个具有显著社会特征的机构,由于知识和技术的产生对机构、组织和国家的发展和进步产生了影响,对社会产生了积极影响,促进了社会在全球和地方背景下的持久性。该方法论是前瞻性的,采用了心理学的方法,分两个阶段进行:第一阶段通过系统的文献综述进行,第二阶段基于设计科学的范式对20篇科学文章中的关键因素进行分析。结果:在可持续发展目标方面:在5项研究(50%)中指出了这一问题,必须制定实施计划和政策;建议:生态效率在活动中很重要,强调环境管理,研究8项(80%);在大学管理中:有7项(70%)研究的问题它主张大学必须越来越多地实现一种可以为人类服务的教育,并与建议有关:有6项(60%)研究的大学是为可持续高等教育做出贡献的理想环境。结论:大学管理必须应用计划和政策,设计教学建议,并根据可持续性标准实施,以造福所有人。
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引用次数: 1
Factores socioculturales y emprendimiento femenino en Saltillo (Coahuila) y Oaxaca de Juárez (Oaxaca), México 2019-2020 2019-2020年墨西哥萨尔蒂略(科阿韦拉)和瓦哈卡-德华雷斯(瓦哈卡)的社会文化因素和女性创业
IF 0.3 Q4 BUSINESS Pub Date : 2022-12-19 DOI: 10.14349/sumneg/2022.v13.n29.a7
Silvia Patricia Paredes Hernández, Maricela Castillo Leal, María Luisa Saavedra García, César Julio Martínez Castro
Introduction/Objective: Female entrepreneurship is of utmost importance as it contributes to the generation of jobs and to the economic development of countries. Therefore, it is necessary to investigate what are the factors that motivate women to start businesses. The objective of this study was to describe the sociocultural factors and their importance as drivers of female entrepreneurship, as well as the existence of possible differences in these factors among women entrepreneurs in the cities of Saltillo, Coahuila, and Oaxaca de Juárez, Oaxaca, Mexico, during the global pandemic period by Covid-19. Methodology: Eight sociocultural drivers of female entrepreneurship were analyzed. A questionnaire was administered to 74 female entrepreneurs in Saltillo and 72 in Oaxaca de Juárez. Descriptive statistics were used to determine the most important factors as drivers of entrepreneurship. Chi-square and Mann-Whitney U analyses were used to determine possible differences in entrepreneurship factors between the two cities. Results: Family support was the major determinant of entrepreneurship among women in both cities. There is evidence of differences (p < 0.05) between the sociocultural factors that motivated business entrepreneurship of women entrepreneurs in both cities in terms of family background, gender equality, economic dependents, societal recognition, and external support. Conclusions: Women may have similar motives that drive them to start a business, but there may also be some that influence them differently according to the economic, sociocultural context to which they belong.
前言/目标:女性企业家精神极为重要,因为它有助于创造就业机会和促进各国的经济发展。因此,有必要调查激励女性创业的因素是什么。本研究的目的是描述社会文化因素及其作为女性创业驱动因素的重要性,以及在2019冠状病毒病全球流行期间,墨西哥瓦哈卡州萨尔蒂约、科阿韦拉和瓦哈卡州Juárez等城市的女性企业家之间这些因素可能存在的差异。方法:分析女性创业的8个社会文化驱动因素。对萨尔蒂约的74名女企业家和瓦哈卡州Juárez的72名女企业家进行了问卷调查。描述性统计用于确定作为创业驱动因素的最重要因素。使用卡方分析和曼-惠特尼U分析来确定两个城市之间创业因素可能存在的差异。结果:家庭支持是两个城市女性创业的主要决定因素。两市女性企业家创业的社会文化因素在家庭背景、性别平等、经济依赖、社会认可、外部支持等方面存在显著差异(p < 0.05)。结论:促使妇女创业的动机可能相似,但根据她们所属的经济、社会文化背景,也可能有一些动机对她们产生不同的影响。
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引用次数: 0
Evaluación de la estructura económica y regional en el estado de Querétaro (2014-2019) 克雷塔罗州经济和区域结构评价(2014-2019)
IF 0.3 Q4 BUSINESS Pub Date : 2022-09-29 DOI: 10.14349/sumneg/2022.v13.n29.a3
Roberto Yoan Castillo, Martin Vivanco, Mariela Rincón, Jesús Hurtado
Introduction/objective: The world is changing rapidly. The accelerated growth of technology and advances in innovation in different areas, particularly in the economy, have placed emphasis on the challenges that countries face to satisfy social, human, political, cultural, housing, among other needs. The objective of this article is to analyze the dynamics and structure of the state of Queretaro in the last five years through regional analysis techniques. Methodology: The study corresponds to quantitative research of descriptive scope and has a non-experimental-transversal character. The sample considered the data of the economic activities established by INEGI (2021) for the years 2014 and 2019. Results: Among the main results is the study of the economic dynamics of the state of Queretaro, the classification of the state according to Boudeville in Type I scale is obtained, which are the territories with a high degree of competitiveness and has specialization in fast-growing sectors at the country level. Conclusions: The contribution of the TAR is found in the generation of information and knowledge; it contributes to the elaboration of economic development proposals with the support of local actors.
引言/目标:世界瞬息万变。技术的加速增长和创新在不同领域的进步,特别是在经济领域,强调了各国在满足社会、人类、政治、文化、住房等需求方面面临的挑战。本文的目的是通过区域分析技术来分析克雷塔罗州在过去五年中的动态和结构。研究方法:本研究属于描述性范围的定量研究,具有非实验横向性。该样本考虑了2014年和2019年由INEGI(2021)建立的经济活动数据。结果:主要结果是对克雷塔罗州的经济动态进行了研究,根据Boudeville在I型尺度上对该州进行了分类,这是具有高度竞争力的地区,并且在国家层面上具有快速增长的行业专业化。结论:第三次评估报告的贡献在于信息和知识的产生;它有助于在当地行动者的支持下拟订经济发展建议。
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引用次数: 0
Efectos de las bonificaciones por atributos sobre la calidad de la leche en 164 lecherías de Ubaté y Chiquinquirá (marzo del 2012 – marzo del 2018) Ubaté和Chiquinquirá164家乳制品厂属性奖金对牛奶质量的影响(2012年3月至2018年3月)
IF 0.3 Q4 BUSINESS Pub Date : 2022-09-29 DOI: 10.14349/sumneg/2022.v13.n29.a1
Arnulfo Antonio Usuga, Carolina Henao Rodríguez
Introduction: Given that milk price fluctuations have an impact on local milk production, which affects a vital sector for the economy due to its contribution to GDP and the generation of direct and indirect jobs, this study seeks to establish what has been the effect of monetary incentives on the quality of milk from 164 dairy farms in the Ubaté and Chiquinquirá valley between March 2012 and March 2018. Methodology: To answer this question, it is hypothesized that the implementation of the quality payment scheme described in Resolution 0017 of 2012 positively affected the values with which the hygienic quality of milk is measured. To test this hypothesis, a mixed approach methodology was used (qualitative and quantitative), descriptive, correlational and explanatory, non-experimental, using a longitudinal model of panel data for the sample of milk producing farms. Results: The study allowed establishing that the current quality payment scheme (QPP), the lagged QPP and the price paid to the producer (PPP) have significant effect on decreasing milk microbiological counts, the price per gram of solids and the amount of solids per liter are significant increase milk microbiological counts. Conclusions: It was possible to conclude that it is advisable to increase the participation of bonuses per CFU on the total price, this would incentivize a faster improvement of hygienic quality.
引言:鉴于牛奶价格波动对当地牛奶生产产生影响,当地牛奶生产对国内生产总值的贡献以及直接和间接就业机会的产生,影响到经济的一个重要部门,本研究旨在确定2012年3月至2018年3月期间,货币激励措施对乌巴特和奇奎拉山谷164个奶牛场牛奶质量的影响。方法:为了回答这个问题,假设2012年第0017号决议中描述的质量支付计划的实施对牛奶卫生质量的测量值产生了积极影响。为了验证这一假设,使用了一种混合方法(定性和定量),描述性、相关性和解释性,非实验性,使用了牛奶生产农场样本的面板数据纵向模型。结果:该研究表明,现行的质量付款方案(QPP)、滞后的质量付款计划和支付给生产者的价格(PPP)对降低牛奶微生物计数有显著影响,每克固体的价格和每升固体的数量显著增加了牛奶微生物计数。结论:可以得出的结论是,增加每个CFU的奖金在总价中的参与度是可取的,这将激励更快地提高卫生质量。
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引用次数: 0
Modelo Antropogógico de Extensión Agropecuaria: sensibilidad del retorno social de la inversión 农业推广的人类学模型:投资社会回报的敏感性
IF 0.3 Q4 BUSINESS Pub Date : 2022-09-29 DOI: 10.14349/sumneg/2022.v13.n29.a2
Vanessa Aguilar-Marín, Carmen Milena Guacaneme-Barrera, Holmes Rodríguez-Espinosa, M. Cerón-Muñoz
Introduction / objective: the scarcity of resources for social investments requires strategies that increase the availability of information for decision-making. The Social Return on Investment (SROI) is a tool used for impact measurement and makes it possible to economically assess the effects of an intervention and identify the amount of change generated by each monetary unit invested. This index admits sensitivity analysis to recognize the aspects with the greatest influence on the impact of a project, so the objective of this work was to study the sensitivity of the SROI in the cocoa Territorial Laboratories of the University of Antioquia. Methodology: Through graphs, each of the changes was related to the SROI, identifying the highest levels of sensitivity in those whose values were located in quadrants 1 and 3 and whose trend line had an ascending performance. Results: The most sensitive variables were: the projection of income for 20 years, the increase in cocoa production, production above the break-even point, the satisfaction of basic and social needs, informal agreements for the succession of the production system, the initiation of soil conservation practices, the definition of activities to achieve the dream farm, and the implementation of the anthropogogical model of agricultural extension. Conclusions: Interrelationships were found between most of these variables and it was concluded that integral initiatives are the key to achieve greater social changes.
导言/目标:社会投资资源稀缺,需要采取战略,增加决策信息的可用性。社会投资回报率(SROI)是一种用于衡量影响的工具,可以从经济角度评估干预措施的影响,并确定每个投资货币单位产生的变化量。该指数允许敏感性分析,以识别对项目影响最大的方面,因此本工作的目的是研究安蒂奥基亚大学可可地区实验室SROI的敏感性。方法:通过图表,每一个变化都与SROI有关,确定了那些值位于象限1和3且趋势线呈上升趋势的人的最高敏感度。结果:最敏感的变量是:20年收入的预测、可可产量的增长、产量超过盈亏平衡点、基本和社会需求的满足、生产系统继承的非正式协议、土壤保护做法的启动、实现梦想农场的活动的定义、,以及农业推广人类学模式的实施。结论:大多数变量之间存在相互关系,得出的结论是,整体举措是实现更大社会变革的关键。
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引用次数: 0
Cadena de valor de las exportaciones de maracuyá en Ecuador: diagnóstico 2015-2019 厄瓜多尔马拉库亚出口价值链:2015-2019年诊断
IF 0.3 Q4 BUSINESS Pub Date : 2022-09-29 DOI: 10.14349/sumneg/2022.v13.n29.a4
Pablo Quiñonez, D. Zea
Introduction/objective: Strengthening value chains facilitates the productive diversification of economies. In this context, the purpose of this article is to carry out a diagnosis of the passion fruit value chain in Ecuador in the period 2015-2019, following the methodology established by Padilla and Oddone (2016) in the ECLAC Manual for Strengthening Value Chains. Methodology: This exploratory study began with a statistical analysis of the production and marketing of passion fruit and products made it over the period 2015-2019. This was complemented with a qualitative analysis based on information gathered from interviews with producers, processors, and exporters. Results: A mapping and detailed study of the value chain was carried out and the main constraints of each link were identified. It was found that the notorious drop in passion fruit production and exports in the study period has to do with local demand trends, low profit margins, lack of access to credit and agricultural insurance, poor infrastructure, and excessive power of intermediaries. Conclusions: Passion fruit production for export, both as a fruit and as an industrialized product, has considerable potential. However, the restrictions identified have prevented this potential from being exploited. Therefore, joint action by the State, the private sector and academia is essential. This diagnosis is a first step in providing relevant information for the development of public policy to overcome existing bottlenecks.
导言/目标:加强价值链有助于经济的生产多样化。在此背景下,本文的目的是根据Padilla和Oddone(2016)在《拉加经委会加强价值链手册》中制定的方法,对2015-2019年期间厄瓜多尔的百香果价值链进行诊断。方法:这项探索性研究始于对2015-2019年期间百香果及其产品的生产和营销的统计分析。根据对生产商、加工商和出口商的采访所收集的信息,进行了定性分析,以此作为补充。结果:对价值链进行了映射和详细研究,确定了每个环节的主要约束条件。研究发现,在研究期间,百香果产量和出口出现了臭名昭著的下降,这与当地需求趋势、低利润率、缺乏信贷和农业保险、基础设施差以及中介机构权力过大有关。结论:出口百香果,无论是作为一种水果还是作为一种工业化产品,都具有相当大的潜力。然而,所确定的限制阻止了这一潜力被利用。因此,国家、私营部门和学术界的联合行动至关重要。这一诊断是为制定公共政策以克服现有瓶颈提供相关信息的第一步。
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引用次数: 0
El microcrédito popular- solidario en la provincia de Santa Elena, estudio descriptivo del segmento cooperativo 1 圣赫勒拿省的人民团结小额信贷,合作部分1的描述性研究
IF 0.3 Q4 BUSINESS Pub Date : 2022-09-29 DOI: 10.14349/sumneg/2022.v13.n29.a5
Marcelo Abad Varas, Jacinto Mendoza Rodríguez, Lupe García Espinoza
Introduction/objective: The popular and supportive microcredit is a dynamic element of economic development, its validity and growth are vital for developing territories, such as the one considered in this work, province of Santa Elena in the Republic of Ecuador. It empowers the generation of sources of employment, availability of sustenance to cover the needs of segments of the population with insufficient income. Methodology: the research is quantitative with a descriptive scope with a non-experimental design. It is based on secondary data corresponding to placements of popular and solidarity microcredit of segment 1. Results: the growth of popular and solidarity microcredit placements in the province of Santa Elena has been discreet, even during periods of unfavorable externalities such as the period of the COVID-19 pandemic, in which its positive interannual variation was maintained. Conclusions: popular and solidarity microcredit has placed resources in productive agents so that, based on principles of social, environmental, and solidarity responsibility, a distribution of resources is generated in disadvantaged agents, generating evidence of a model that generates economic development.
前言/目标:普及和支助性小额信贷是经济发展的一个有力因素,其有效性和增长对发展中领土至关重要,例如本工作所审议的厄瓜多尔共和国圣埃琳娜省。它使人们能够创造就业机会,提供生计,以满足收入不足的部分人口的需要。方法:研究是定量的,描述性的范围,非实验设计。它基于次级数据,对应于第1部分的普及和团结小额信贷的安置。结果:圣埃琳娜省普及小额信贷和团结小额信贷的增长一直很谨慎,即使在2019冠状病毒病大流行等不利外部性时期,其年际正变化也保持不变。结论:大众和团结小额信贷将资源分配给了生产主体,从而在社会、环境和团结责任原则的基础上,在弱势主体中产生了资源分配,从而产生了促进经济发展的模式的证据。
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引用次数: 0
La búsqueda activa de soluciones para los problemas de los sistemas agrícolas: una visión desde análisis de decisiones 积极寻求农业系统问题的解决方案:决策分析的视角
IF 0.3 Q4 BUSINESS Pub Date : 2022-09-01 DOI: 10.14349/sumneg/2022.v13.n28.a8
Óscar Burbano-Figueroa, Milena Arias-Robles, Janeth Alexandra Sierra-Monroy, Adriana David-Hinestroza
Introduction / objective: Nowadays society demands from agricultural systems not only the provision of goods for the market but also environmental and social services. This transformation is a challenge due to the unpredictability of executing actions in a complex system with no certainty that it will lead to the desired outcome. This perspective paper describes the application of Decision Analysis (DA) for such uncertain scenarios of decision-making in agricultural systems. Methodology: This paper describes a general protocol for the implementation of DA, proposes a temporal-spatial framework for the application of DA in agricultural systems using concepts of Decision Theory and strategic planning, and introduces a case study for describing how this framework can be applied to agricultural innovation systems. Results: Problems in agricultural systems can be outlined as decision analysis models of specific spatial-temporal scale (planning horizons). This framework has potential for the application of DA in the planning efforts of the Colombian National Agricultural Innovation System, but especially in the implementation of Regional Innovation Systems. Conclusions: We provided an extended DA framework aimed to constitute a sound basis for finding solutions in the complex setting of agricultural systems, for planning actions of science, technology and innovation and for supporting the decision making process of sustainability transformation of agricultural systems.
前言/目的:当今社会不仅要求农业系统为市场提供商品,而且要求农业系统为环境和社会提供服务。这种转换是一种挑战,因为在复杂系统中执行操作的不可预测性,不确定它将导致期望的结果。本文描述了决策分析(DA)在农业系统中这种不确定决策情景中的应用。方法:本文描述了数据分析实施的一般协议,利用决策理论和战略规划的概念提出了数据分析在农业系统中的应用的时空框架,并介绍了一个案例研究,描述了该框架如何应用于农业创新系统。结果:农业系统的问题可以概括为特定时空尺度(规划视界)的决策分析模型。该框架在哥伦比亚国家农业创新系统的规划工作中,特别是在区域创新系统的实施中,具有应用发展数据的潜力。结论:我们提供了一个扩展的数据分析框架,旨在为在复杂的农业系统环境中寻找解决方案、规划科学、技术和创新行动以及支持农业系统可持续转型的决策过程提供坚实的基础。
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引用次数: 0
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