Cuadernos de Administración

Technological capabilities in the agricultural production units of Passifloras in the Huila department

Luis Alfredo Muñoz Velasco — 2024-12-10

The following study focuses on evaluating the development of technological capabilities in the productive units dedicated to the cultivation of Passifloras in the Huila department. To accomplish this, the theoretical framework provided by CEPAL was employed, applying techniques of principal component analysis and the K-means algorithm to group the data obtained from the microdata of the Censo Nacional Agropecuario. The results revealed a low level of development in the technological capabilities from the evaluated productive units. It was identified that approximately 73% of these units had deficiencies in elements related to the effort indicator, in aspects such as the associativity among producers, the investment of economic resources in technology and equipment, as well as the implementation of soil improvement practices and pest control. On the other hand, as a notable strength, a significant participation was observed, averaging 55% of the productive units in the indicator of infrastructure. This included features such as the age of the machinery used and access to basic public services such as electricity and drinking water. These findings highlight the need for implementing policies and programs aimed at strengthening technological capabilities in Huila’s agricultural sector, with a particular focus on promoting associativity among producers, investment in technology and sustainable agricultural practices, as well as modernization of agricultural infrastructure. This comprehensive approach is essential for promoting sustainable and competitive agricultural development in the region.

Measurement and disclosure criteria for biological assets for Chilean and Peruvian companies

Julio Hernández Pajares — 2024-12-16

This article examines how listed companies in Peru and Chile have applied the measurement and disclosure criteria for biological assets under IAS 41. Additionally, it seeks to determine the influence of variables such as country, type of audit firm, nature of the biological asset, investment in biological assets, company size, and profitability on these measurement criteria and disclosure levels. We used a quantitative approach, a descriptive-relational cross-sectional study on the 2021–2022 financial statements, and a content analysis of the annual reports and Chi-Square, one-factor ANOVA, and Pearson correlation tests to test our hypotheses. The findings demonstrate that neither the country, type of audit firm, nor the type of biological asset impacted the measurement model. The disclosure level primarily includes descriptions of biological assets, agricultural activities, and financial risks; it is higher for Chilean companies and those audited by the ‘Big Four’ audit firms. There was a significant correlation between investment in biological assets and profitability with the level of disclosure, which is higher for companies with substantial investments in biological assets that seek greater transparency with their investors and creditors in their investment decisions.

The effect of psychosocial factors at work on stress and well-being of workers in Mexican restaurants and bars

Claudia Saldaña Orozco — 2024-12-17

There are fewer studies on restaurant, bar, and nightclub workers, and about the work-related psychosocial factors related to work stress and psychological well-being of these workers. This study aimed to examine the relationships between work-related psychosocial factors, work stress, and psychological well-being, through a cross-sectional and correlational research design. The sample consisted of 167 workers (51.9% women and 48.1% men) from restaurants, bars and nightclubs in Jalisco, Mexico. Work-related psychosocial factors were assessed using the revised version by Almirall Hernández et al. (2018) of the psychosocial risk factor scale of the Standard (NOM-035), psychological well-being with the Ryff psychological well-being scale (1989) and work stress with the adaptation to Spanish made by Medina et al. (2007) of the work stress questionnaire of the International Labor Organization ILO. The results showed that leadership, role clarity, work schedule, interference in the work-family relationship, and workplace violence affect work stress. In contrast, workplace violence has an impact on psychological well-being. The need to create strategies to mitigate psychosocial factors that put workers’ mental health at risk is discussed.

Perspectives Historical and Contemporary on Employee Turnover: A Literature Review

Wellington dos Santos Fortunato — 2024-11-25

For over a century, employee turnover has been a topic of interest for many researchers globally. This literature review primarily aimed to examine the evolution of employee turnover from the perspective of senior researchers and to discuss potential future research directions in the field. The methodology was qualitative, involving a comprehensive bibliographic review. Searches were conducted in databases such as Scopus, SciELO, PsycArticles, JSTOR, Wiley, ScienceDirect, and Google Scholar, resulting in the analysis of 77 articles from international journals ranked “Q1” in the Scimago Journal & Country Rank (2022 evaluation) and Brazilian journals from the “A” stratum of Qualis/CAPES (2017-2020 quadrennium). The key findings revealed that: (i) the historical evolution of turnover studies highlights the increasing interest in the topic and the pursuit of understanding its causes, characteristics, and consequences; (ii) initially, the phenomenon was addressed through individual characteristics and aspects, but research has evolved towards collective approaches at group, unit, and organizational levels; (iii) the studies analyzed in recent decades highlight the diversity of contexts across different continents, with a focus on cultural and value influences affecting turnover. The main conclusions indicate that, historically, the phenomenon of employee turnover began to be analyzed in the USA in the early 1900s, later evolving with the application of various theories, and contemporary research focuses on approaches that consider organizational and socio-cultural influences.

Theoretical analysis of the informal economy in Latin América: a systematic review

Iván Enrique Surpachin Miranda — 2024-11-21

The informal economy, or informality, remains a pervasive issue in developing countries, including those in Latin America. This study delves into the key theoretical aspects of informality, examining its characteristics, impacts, and particularly its contribution to economic growth. Utilizing a systematic review methodology and the PRISMA method, the study selected twenty-two pertinent articles from databases such as Web of Science, Scopus, and SciELO. The findings reveal that the informal economy significantly impacts economic growth, adversely affecting productivity, formal employment creation, and tax collection. The conclusions underscore that informality detrimentally affects regional economic development due to regulatory deficiencies, low productivity, tax evasion, and inadequate labor protection. Addressing these challenges necessitates the implementation of policies and strategies focused on enhancing the education and training of informal workers, reducing administrative and fiscal barriers, improving infrastructure and basic services, reinforcing regulatory enforcement, and promoting the formalization of informal enterprises.