Cuadernos de Administración // <p>The <strong><em>Cuadernos de Administración</em></strong> journal is the official publication by the Universidad del Valle's Faculty of Administration Sciences. It is edited and published every 4 months and its main objective is the dissemination of research documents in the areas of administration and organizations, accounting, economics and international trade, marketing, and public policy. Since 1976, it has promoted research in its fields of study by publishing high quality papers and setting up a space of international visibility for authors.</p> <p> </p> <p> </p> Universidad del Valle en-US Cuadernos de Administración 0120-4645 Analysis of advertising jingles from the ‘80s and ‘90s through affective computing // <p><br />One of the most widespread media in the field of marketing for promoting products, services, and brands is advertising jingles; they are advertising messages made into songs. Their lyrics and music have been created to promote an advertisement or campaign. Thus, advertising jingles benefit from the advantages provided by music to generate positive emotions in potential customers, in addition to the ability to remember a product or brand. Given the few works that focus on the musical and emotional study of advertising jingles, this article explores the advantages provided by affective computing for the study of the emotionality of the music in a set of popular advertising jingles from the ‘80s and ‘90s, considering the acoustic properties of excitation and valence. A tool, called ANEMA (Analyzer of Emotions in Advertising Jingles), was developed to achieve this; it allows the segmentation of an audio track into different fragments where the acoustic properties of arousal and valence are extracted. This in turn allows determining the emotion associated with each fragment within the circumflex model or Russell´s five emotions model (happiness, excitement, anger, sadness, and relaxation) using the trigonometric relationship of acoustic properties. This study aims at serving as a reference regarding the design and evaluation of musical content associated with advertising jingles to stimulate the development of specific emotions in potential clients.</p> Gabriel Elías Chanchí Golondrino Manuel Alejandro Ospina Alarcón Martín Emilio Monroy Ríos Copyright (c) 2022 Cuadernos de Administración 2022-05-12 2022-05-12 38 73 e2011153 e2011153 10.25100/cdea.v38i73.11153 Taxonomy of Material handling equipment selection methods at distribution centers // <p>The current paper presents a taxonomy of material-handling-equipment for distribution centers, based on a Systematic Literature Review of previous works on both Material Handling Equipment in real picking-intensive logistics contexts and the Decision Support Systems [DSS] employed to solve this type of problem. The current review work intends to sort the literature on the topic through a Material Handling Equipment taxonomy supported on a Systematic Literature Review. A historical appraisal of the problem is complemented by the corresponding synthesis, conclusions and future research perspectives. The current study presents an overall view of Material Handling Equipments in real picking-intensive logistics contexts and Decision Support Systems employed to solve this type of problem. New research perspectives and future recommendations aim at a more thorough integration with expert systems (or any more efficient hybrid method) for candidate equipment assessment and final selection. This could be done by using MCDM techniques like to Stochastic Multicriteria Aceptability Analysis [SMAA].</p> Rafael Guillermo García-Cáceres Germán Guillermo Torres-Hernández Arnoldo Emilio Delgado-Tobón Copyright (c) 2022 Cuadernos de Administración 2022-06-13 2022-06-13 38 73 e2111679 e2111679 10.25100/cdea.v38i73.11679 Value co-creation and its impact on organizational performance: the case of the amateur football clubs of Antioquia football league of Colombia // <p>Studies have shown the direct and positive influence of the co-creation of value on the performance of organizations. However, current knowledge about what and how co-creation of value impacts the performance of non-profit sports organizations has been unclear and marginally studied. This paper aims to analyze the impact of value co-creation on organizational performance in amateur soccer clubs. A structured questionnaire was used to measure the scales of value co-creation (21 items) and the dimensions of organizational performance in sports organizations (20 items). The sample comprised 345 managers, presidents, and executives of amateur soccer clubs in the Antioquia Soccer League of Colombia. The data were analyzed using partial least squares modeling with SmartPLS software. The results show that amateur soccer clubs jointly create value by developing goods, products, and services with consumers and suppliers. This fact significantly impacts their organizational performance in multiple dimensions, mainly in the financial dimension. Based on the empirical results, the authors make recommendations for management in nonprofit sports organizations in developing countries. </p> Jorge Iván Brand Ortiz Darío José Espinal Ruíz Mathieu Winand Claudia Fernanda Rojas Nuñez Copyright (c) 2022 Cuadernos de Administración 2022-06-28 2022-06-28 38 73 e2211051 e2211051 10.25100/cdea.v38i73.11051 Working conditions and burnout in personnel of a Mexican government agency // <p>Good working conditions help prevent mental health risks, such as organizational burnout, which is understood as the combination of exhaustion, depersonalization, and dissatisfaction with achievement. This research work was developed in a Mexican government agency dedicated to mediation to solve problems between individuals. The objective was to analyze the relationship between the different dimensions of working conditions and occupational burnout to identify potential risks and stressors that could lead to occupational burnout. The working conditions questionnaire (Blanch et al., 2010) and the scale for occupational burnout (Uribe, 2010) were used. Spearman correlations, one-way analysis of variance, and path analysis were performed to test the hypothesis. Results (r2 = .33) confirmed a negative correlation between the components of working conditions and occupational burnout (β = -. 57), also identifying a positive covariation between the development component of the working conditions and the exhaustion of occupational burnout (β = .48), obtaining a model of trajectories with acceptable goodness of fit (Chi2 = 52.09, df = 24, p = .001; RMR = .052; GFI =. 91; CFI = .94; RMSEA = .09, 90% CI [.06, .13]). The importance of promoting favorable working conditions is discussed, seeking a balance between promoting the development of employees and their daily responsibilities to avoid the stress that could affect their health, well-being, and performance.</p> Enrique Fuentes Flores Christian Enrique Cruz Torres Luis Felipe García y Barragán Copyright (c) 2022 Cuadernos de Administración 2022-07-21 2022-07-21 38 73 e2311069 e2311069 10.25100/cdea.v38i73.11069 Learning about the circular economy in rural communities of Cauca // <p><span style="font-weight: 400;">The objective of this article is to reveal the learning about the circular economy from two research experiences in rural communities of the municipalities Cajibío and Popayan in the department of Cauca. For this purpose, the triangulation of information was used from the analysis of secondary sources and information from primary sources obtained through the application of surveys, focus groups and immersions in context. Finally, a contrast analysis was carried out on the results obtained with the theory found that supports the principles of the circular economy. The results tend to generate learning about the circular economy derived from community practices in the use of waste from rural households that can be oriented toward the valorization of benefits to leave behind the traditionally perceived linear economic model to highlight the use of these wastes as resources contributing to reducing pollution levels and increasing income generation options in the rural communities under study.</span></p> Gehovell J. Vidal Pinilla Yanlika A. Vidal Pinilla Copyright (c) 2022 Cuadernos de Administración 2022-08-09 2022-08-09 38 73 e2411360 e2411360 10.25100/cdea.v38i73.11360 Tax incentives and financial performance: empirical evidence of Ecuadorian companies // <p>Fiscal policy is one of the economic aspects that demands the most significant attention from the State and the productive sectors due to, this is an economic policy tool that can influence the behavior of economic agents and the production in a country. Tax incentives are commonly applied to promote the business competitiveness of the above. Tax incentives are commonly applied to promote business competitiveness from those above. The objective of this study sought to analyze the impact caused by tax benefits on the financial performance of companies in the manufacturing and trade sectors of Ecuador in the period 2015 - 2018. Through a comparative analysis using economic indicators and a multiple regression model, the authors of this research studied the impact of this strategy on the profitability of companies. The study showed that companies that apply tax incentives reflect a better financial position; therefore, the smaller the size of the company, the higher levels of profitability they demonstrate in terms of business investment. <br /><br /><br /></p> Fernando Córdova-León Gabriela Duque-Espinoza Juan Carlos Aguirre-Quezada Adrián Sigüencia-Muñoz Copyright (c) 2022 Cuadernos de Administración 2022-07-27 2022-07-27 38 73 e2510984 e2510984 10.25100/cdea.v38i73.10984 Wage Discrimination by Gender of South American Immigrants in the US Labour Market // <p><br />Migrants face inequalities that prevent them from having the same opportunities in the labour market as native-born people, to which are added gender, race and nationality discrimination. This research analyses the wage discrimination of South American immigrants, taking as a reference group the native population classified as on-Hispanic whites and Afro-Americans, by gender, in the US context. Data from the 2019 Current Population Survey (CPS) were used, applying a decomposition of Oaxaca (1973) and Blinder (1973), as well as theoretical aspects of gender, nationality and race discrimination that affect wage inequalities. Thus, wage disparity was found in the female population of all population groups compared to their male counterparts, which is not consistent with their higher average educational attainment, something that could be explained, among other things, by unequal treatment in the labour market. In addition, the South American population group has a smaller wage gap than the Afro-American population group, which is due to a greater extent to discriminatory treatment. Finally, there is greater labour discrimination against the most vulnerable groups such as women, South American migrants and Afro-Americans.<br /><br /></p> Elsy L. Rosero-Ceballos Paula A. Meneses-Medina Copyright (c) 2022 Cuadernos de Administración 2022-08-10 2022-08-10 38 73 e2611643 e2611643 10.25100/cdea.v38i73.11643