scholarly journals Situación de las mipyme de Piedras Negras, Coahuila ante la corrupción

2021 ◽  
Vol 5 (3) ◽  
pp. 24-44
Author(s):  
Jorge Nagay Aguirre ◽  
Laura Lorena Ballesteros Medina ◽  
Aidé Vásquez Hernández ◽  
Héctor Saúl López Galindo
Keyword(s):  
Correlational Analysis ◽  
Small Enterprises ◽  
Technological Institute ◽  
Reference Guide ◽  
Public Managers ◽  
Piedras Negras ◽  
Strategic Measures ◽  
Micro And Small Enterprises ◽  
The City

Mediante un enfoque sistémico y un análisis descriptivo, inferencial y correlacional, los autores (docentes adscritos al Tecnológico Nacional de México) hicieron una investigación sobre la percepción de la corrupción y su efecto en la utilidad y gestión de las micro y pequeñas empresas (mypes) localizadas en la ciudad de Piedras Negras, Coahuila, México; para que, de esta manera, los gestores públicos tengan un referente y asuman medidas estratégicas con el fin de minimizar sus efectos. Las conclusiones basadas en los resultados encontrados implican una baja percepción de corrupción y un bajo impacto de la misma en las empresas objeto de estudio. AbstractThrough a systematic focus and a descriptive, inferential and correlational analysis, authors (professors from the National Technological Institute of Mexico) performed an investigation on how corruption is perceived and its effect on profit and management in micro and small enterprises (MSMEs) located in the City of Piedras Negras Coahuila, Mexico; with this, public managers may have a reference guide and assume strategic measures in order to minimize the effects of corruption. Conclusions which were based on the results found, implying a low perception of corruption and a low impact of it in enterprises which were the object of this research.

Strategic and Process Management

2019 ◽  
pp. 115-130
Author(s):  
Maria Olga Carvalho e Souza ◽  
Alvaro Lopes Dias ◽  
Emmanuel M.C.B. Sabino
Keyword(s):  
Qualitative Research ◽  
Competitive Advantage ◽  
Process Management ◽  
Small Enterprises ◽  
Academic World ◽  
Dynamic Capacity ◽  
The Face ◽  
Micro And Small Enterprises ◽  
Unpredictable Environment ◽  
The City

The performance of companies has been of great interest in the organizational and academic world. In Brazil it became a matter of survival, given the high number of premature corporate deaths, especially in the field of micro and small enterprises. Following this same interest, the authors began this exploratory qualitative research to find information about the specifics of some companies that manage to remain in the market with reasonable competitiveness and for many years. In this universe, they selected three companies located in the city of Teresina (PI) that presented a significant boost in the face of a turbulent and unpredictable environment. Some characteristics, behaviors, and skills have been highlighted as likely indicators of dynamic capacity leading to the achievement of a competitive advantage, which, consequently, cause these companies to be remembered and chosen by consumers among others existing in the same place or region.

scholarly journals Rising of Regional Development Proposed by Complementary Law 123/2006 in Bidding: Comparing Bidding From Two Towns in the Southern Cone of the State of Rondônia - Brazil

2020 ◽  
Vol 11 (5) ◽  
pp. 10
Author(s):  
Aline Cristina Helfenstein ◽  
Douglas Fernando Batista Neis ◽  
Elielza Camargo Souza ◽  
Flávia Regina Alves de Hungria Folador ◽  
Marlene Valério dos Santos Arenas ◽  
...  
Keyword(s):  
Regional Development ◽  
Southern Cone ◽  
The State ◽  
Small Enterprises ◽  
Micro And Small Enterprises ◽  
The Law ◽  
The City

This study was intended to assess whether the bidding notices of Cerejeiras and Cabixi had put regional development foward, under the terms of Complementary Law 123/2006. The research is exploratory, quantitative, with a longitudinal cut, based on the bidding notices from the health and education departments, which were carried out in 2017 and 2018, extracted from transparency portals of the studied towns. The notices were organized and classified in a table, identifying each one of the items covered by the Complementary Law, comparing them with the law and what is contained in the notices. It was checked that the city halls apparently have little knowledge or clarification about the application of the law, since its public notices establish more tiebreakers criteria for Micro and Small Enterprises (MSEs) than other benefits allowed by law. It was also observed that the provided parts by law are not used. The construction contract notices did not provide for the subcontracting of MSEs. Most notices presented the preference for hiring local and regional companies incorrectly. There were no notices with quotas for the exclusive supply of MSEs in bids for goods of a divisible nature. In addition, it was noted that public agents from these towns need training related to the topic to apply the law and thus foster regional development correctly. Most notices presented the preference for hiring local and regional companies incorrectly. There were no notices with quotas for the exclusive supply of MSEs in bidding for goods of a divisible nature. In addition, it was noted that the towns need training related to the topic to apply the law and thus foster regional development correctly.

scholarly journals Investigação dos fatores condicionantes do capital de giro em micro e pequenas empresas: uma abordagem por grupos estratégicos

2009 ◽  
Vol 13 (3) ◽  
pp. 51
Author(s):  
Lucas Maia dos Santos ◽  
Marco Aurélio Marques Ferreira
Keyword(s):  
High Risk ◽  
Low Risk ◽  
Small Enterprises ◽  
Short Term ◽  
Conditioning Factors ◽  
Medium Risk ◽  
Micro And Small Enterprises ◽  
Financial Administration ◽  
The City

In a general way, micro and small enterprises (MPEs) are attractive for their rentability, but, because of some deficiencies in short term financial administration, they work in a high risk of bankruptcy. In this context, this paper aimed to identify and analyze the acting of strategical groups of MPEs according to the methodologies and practices in the working capital conduction, taking as reference the city of Viçosa, MG. In this paper, in which it was used the exploratory quantitive approach, 172 MPEs proprietors were interviewed, and this fact, through the factorial analyses followed by the cluster analyses, enables the identification of three groups with distincts characteristics, basing in restrictive aspects of risk of bankruptcy in these enterprises: low risk, medium risk, and high risk. Despite of the fact that it was noticeable a low risk of bankruptcy group, it is evident the importance of the short term financial administration in the region studied, since the maintenance of a correct administration is far from being unannimous because of the classification of nearly 30% of the enterprises in medium and high risk of bankruptcy groups. To finish, the identification of the enterprises with similar strategies and the best practices used in the short term financial administration can be an aplication instrument in the enterprises classified in medium and high risk of bankruptcy, since some conditioning factors of the risk of bankruptcy were identified.

scholarly journals Analysis of individual micro-entrepreneur vision from the perspective of financial management

2018 ◽  
Vol 15 (2) ◽  
pp. 182-192
Author(s):  
Fabrício Jose De Amorim Braga ◽  
Fabiano De Souza Silvestre ◽  
Ualison Rébula Oliveira
Keyword(s):  
Financial Management ◽  
Field Research ◽  
Financial Control ◽  
Small Enterprises ◽  
Business World ◽  
Sales Forecast ◽  
Accounting Management ◽  
Micro And Small Enterprises ◽  
The City ◽  
Janeiro State

In the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19% of respondents do not control cash flow and 76% do not analyze their financial results. Of those that use some kind of control, 67% monitor their finances by handwritten notes in notebooks. Regarding the sales forecast, less than half of the surveyed people do this type of control. Therefore, the surveyed micro-entrepreneurs need to develop financial and accounting management systems, focusing on a better financial control of their businesses. Although not conclusive, we believe the results obtained are related to the respondents’ low level of education.

Impact of Interorganisational Learning Factors on the Performance of Micro and Small Businesses

2021 ◽  
Vol 20 (01) ◽  
pp. 2150002
Author(s):  
Abimael Magno do Ouro-Filho ◽  
Maria Elena Leon Olave ◽  
Ikaro Daniel de Carvalho Barreto
Keyword(s):  
Small Businesses ◽  
Complex Model ◽  
Structural Equations ◽  
Survey Method ◽  
Small Enterprises ◽  
First Order ◽  
Micro And Small Enterprises ◽  
Learning Factors ◽  
The City ◽  
First Order Variables

The aim of this study is to analyse the influence of interorganisational learning factors on the performance of Micro and Small Enterprises (MSEs) participating in a Local Productive Arrangement (LPA) network; specifically, the clothing arrangement located in the city of Santa Cruz do Capibaribe, in the state of Pernambuco, Brazil. Three aspects were analysed in the performance of the MSEs: cooperation, innovation, and market. For this, a quantitative survey method was employed, with a sample of 301 respondents, analysed through the modelling of structural equations of the PLS type. The results indicate a complex model with the variable interorganisational learning characterised as being of second order, as it is filled by first-order variables of reflexive characteristic, which obtained validation in the measurement and structural assumptions. The model suggests that interorganisational learning positively influences the performance of cooperation, innovation, and market of the MSEs that constitute the LPA.

scholarly journals Análisis del impacto del régimen de incorporación fiscal en las Pyme de la Ciudad de Piedras Negras, Coahuila

2018 ◽  
Vol 2 (3) ◽  
pp. 50-59
Author(s):  
Aidé Vásquez Hernández ◽  
Laura Lorena Ballesteros Medina ◽  
Roberto Espinoza Torres ◽  
Jorge Nagay Aguirre
Keyword(s):  
Representative Sample ◽  
Small And Medium Enterprises ◽  
Financial Burden ◽  
Economic Sector ◽  
Technological Institute ◽  
Piedras Negras ◽  
Fiscal Regime ◽  
Medium Enterprises ◽  
The Impact ◽  
The City

El objetivo de este trabajo fue analizar el impacto de la incorporación al régimen fiscal en el cumplimiento de las obligaciones tributarias en las pequeñas y medianas empresas de la ciudad de Piedras Negras, con el fin de lograr su permanencia en el mercado del sector económico al que pertenecen. Para ello se aplicó un instrumento de campo diseñado por docentes adscritos al Departamento de Ciencias Económico-Administrativas del Instituto Tecnológico de Piedras Negras a una muestra representativa de los contribuyentes registrados como REPECOS (Régimen de Pequeños Contribuyentes). Dentro de los resultados másrelevantes son: aumento en la carga fiscal y financiera, y la necesidad de contar con profesionales para cumplir con las obligaciones fiscales. AbstractThe objective of this paper was to analyze the impact of the incorporation of the fiscal regime in the fulfillment of the tax obligations in the small and medium enterprises of the city of Piedras Negras, with the purpose of achieving its permanence in the market of the economic sector to which they belong To this end, a field instrument designed by professors assigned to the Department of Economic-Administrative Sciences of the Technological Institute of Piedras Negras was applied to a representative sample of taxpayers registered as REPECOS (Small Taxpayers Regime). Among the most relevant results are: increase in the fiscal and financial burden, and the need to have professionals to comply with fiscal obligations. KeywordsTax burden, SMEs, REPECOS, RIF

scholarly journals Analisis Pemahaman Pajak dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro dan Kecil di Kota Palembang

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 540
Author(s):  
Rizki Fitri Amalia
Keyword(s):  
Regression Analysis ◽  
Attribution Theory ◽  
Small Businesses ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Small Enterprises ◽  
Analysis Technique ◽  
Micro And Small Enterprises ◽  
The City ◽  
Tax Fairness

This study aims to determine whether the variable tax fairness and understanding of taxes can affect the taxpayer compliance of Micro and Small Enterprises in the city of Palembang. The theory used in this research is attribution theory. The population in this study were all Micro and Small Enterprises in the city of Palembang. The sampling technique uses purposive sampling. The data analysis technique used is multiple regression analysis used to determine the effect of tax fairness variables and understanding of taxes on tax compliance of Micro and Small Businesses in Palembang. The results obtained indicate that the tax fairness variable does not affect the taxpayer compliance of Micro and Small Enterprises in fulfilling the obligations of their tax, while understanding of taxes affects the taxpayer compliance of Micro and Small Enterprises in fulfilling the obligations of their tax

scholarly journals eventos traumáticos severos y su impacto en la productividad de las mypes. Caso: Puerto de Veracruz

2021 ◽  
Vol 5 (1) ◽  
pp. 135-149
Author(s):  
Adalberto Torreblanca Zorrilla ◽  
Elsa Elena Corona Mayoral ◽  
Delia del Carmen Gamboa Olivares ◽  
Diana Laura Hernández Barcelata
Keyword(s):  
Experimental Design ◽  
Small Business ◽  
Clinical Assessment ◽  
Traumatic Events ◽  
Small Enterprises ◽  
Cross Sectional ◽  
Reference Guide ◽  
Micro And Small Enterprises ◽  
Do So

La presente investigación tuvo como objetivo determinar si hay una asociación entre la exposición a acontecimientos traumáticos severos por los directores de la micro y pequeña empresa (mype) y la productividad de la misma, para ello, se aplicó el cuestionario Guía de referencia I (NOM-035-STPS-2018) a 381 directores de mypes del municipio de Veracruz. La investigación fue de enfoque cuantitativo, de diseño no experimental, de tipo correlacional y transversal. Encontrándose que el 12.83% de los directores de la mypes requieren de una valoración clínica y que existe una asociación despreciable entre las variables de estudio.   This research aimed to determine whether there is an association between exposure to severe traumatic events by the directors of the micro and small business (mype) and the productivity of the same, for this purpose, the questionnaire Reference Guide I (NOM-035-STPS-2018) was applied to 381 directors of mypes of the municipality of Veracruz. The research was quantitative, non-experimental design, correlal and cross-cutting. It is found that 12.83% of mypes directors require clinical assessment and that there is a despicable association between study variables. Abstract In this research we intended to determine if an association existed between the exposure of traumatic and severe events on behalf of managers in micro and small enterprises (MSE) and their productivity. To do so, we applied Reference Guide I questionnaire (NOM-035-STPS 2018) to 381 MSE managers located in Veracruz. The research contained a quantitative focus, with a non-experimental design of a correlational and cross-sectional type. Our findings showed that 12.83% MSEs required clinical assessment and that there is a negligible association 'between he study variables.

scholarly journals A Máquina e a Enxada: Economia moral e acumulação flexível no território das confecções em Pernambuco, Brasil

ILUMINURAS ◽  
2020 ◽  
Vol 21 (52) ◽  
Author(s):  
Berlano Bênis França de Andrade
Keyword(s):  
Social Reproduction ◽  
Moral Economy ◽  
Small Enterprises ◽  
Family Work ◽  
Family Farmers ◽  
Reproduction Strategies ◽  
Micro And Small Enterprises ◽  
Flexible Accumulation ◽  
The City ◽  
The Universe

Resumo: Procuramos analisar neste artigo um conjunto de práticas realizadas por trabalhadores situados em espaços rurais no âmbito do universo das confecções de vestuários no interior do estado brasileiro de Pernambuco. O Polo de Confecções do Agreste de Pernambuco compreende-se como um aglomerado constituído majoritariamente por micro e pequenas empresas caracterizado por sua estrutura descentralizada em que a produção de peças de roupas se dá sob regime de subcontratação arregimentando grande número de mão de obra informal e familiar. Dessa forma, nos chama a atenção como se combina uma ordem moral camponesa com práticas que caracterizam a acumulação flexível do capitalismo. No nosso entender, a forma como o trabalho familiar é utilizado mobiliza uma economia moral de forma a engendrar relações não mercantis na produção e comercialização de mercadorias. Dialogando com dados tirados de nossa pesquisa realizada no município de Surubim, discutimos as tensões que envolvem as várias estratégias de reprodução social tecidas por unidades familiares com os diferentes padrões de acumulação de capital.Palavras-chave: Agricultores Familiares. Economia Moral. Estratégias de Reprodução Social. Polo de Confecções do Agreste de Pernambuco. Trabalho  MACHINE AND HOE: MORAL ECONOMY AND FLEXIBLE ACCUMULATION IN TERRITORY OF MANUFACTURE IN PERNAMBUCO, BRAZILAbstract: We analyze in this article a set of practices performed by workers located in rural spaces within the universe of clothing manufacturing within the Brazilian state of Pernambuco. The Polo de Confecções do Agreste de Pernambuco is understood as a cluster composed mainly of micro and small enterprises characterized by its decentralized structure in which the production of garments is under subcontracting regimenting large informal and family labor. It strikes us how a peasant moral order is combined with practices that characterize the flexible accumulation of capitalism. In our view, the way family work is used mobilizes a moral economy in order to engender nonmarket relations in the production and marketing of goods. Dialogue with data taken from our research conducted in the city of Surubim, we discuss the tensions surrounding the various strategies of social reproduction woven by family units with different patterns of capital accumulation.Keywords: Family Farmers. Polo de Confecções do Agreste de Pernambuco.  Social Reproduction Strategies. Moral Economy. Work

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