Cultura y obligaciones tributarias: un análisis en el sector comercial en Ocaña, Colombia by Wilder Quintero Quintero, José Gregorio Arévalo Ascanio, Genny Torcoroma Navarro Claro

“…This article presents a detailed analysis of the tax component within the framework of the research project "Characterization of Legal, Accounting, and Tax Processes in Companies in the Commercial Sector in Ocaña, Norte de Santander," carried out between 2020 and 2022. …”
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Morphological changes in the lower estuarine coastal sector and socio-environmental impacts – Amapá: between 1992 and 2022 by Maxwell Moreira Baia, Orleno Marques da Silva Junior

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LOS SISTEMAS DE GESTIÓN DE COSTOS EN LA INDUSTRIA TEXTIL EN COLOMBIA by NEISON CLAVIJO, CRISTIAN GUALDRON

“…The textile industrial situation in Colombia has been a subject of discussion for a long time, since compared to othercountries, we were a bulwark and an incomparable industry, because it was positively promoted and promoted over timeby its excellent originality and quality, but everything has changed through poorly signed processes and mismanagementin both imports and exports, Colombia has been known for its aforementioned «quality» in textile products, presentingitself as an opportunity and development of the industry because it is based on protection of national interests, taking intoaccount the textile sector, we must be participants in the new implementation of our dead industries or discarded productsthat currently can improve the purpose of the Colombian industry. …”
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Detection of fraud in public procurement using data-driven methods: a systematic mapping study by Everton Schneider dos Santos, Matheus Machado dos Santos, Márcio Castro, Jônata Tyska Carvalho

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DataMetProcess: An open-source package and Shiny application for the acquisition and processing of meteorological data from INMET by Wagner Martins dos Santos, Hoi Leong Lee, Edimir Xavier Leal Ferraz, Abelardo Antônio de Assunção Montenegro, Lady Daiane Costa de Sousa Martins, Alan Cézar Bezerra, Ênio Farias de França e Silva, Thieres George Freire da Silva, João L.M.P. de Lima, Xuguang Tang, Alexandre Maniçoba da Rosa Ferraz Jardim

“…The acquisition and understanding of meteorological data are crucial for management in various sectors of society. Thus, the objective was to develop a package in the R programming environment to download and process data provided by Brazilian National Institute of Meteorology (INMET) and to create a free web-based tool using Shiny (interactive web apps) to simplify the use of the functions provided in the package. …”
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Product Environmental Footprint in the construction sector – Proposal and assessment of a representative product for carbon-reinforced concrete by Pamela Haverkamp, Laura Schmidt, Jana Gerta Backes, Marzia Traverso

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Greening the future: identifying and mitigating environmental hotspots in the MSME sector - a wall mixer case study by Jitender Singh, Sumit Gupta, Sandeep Jagtap

“…This study examines the role of manufacturing industries and services in sustainable resource utilisation, focusing on the MSME sector, a significant contributor to global GDP. Using Life Cycle Assessment (LCA) methodology, the research identifies hotspots within the production processes of three companies manufacturing bathroom fittings, specifically the ‘Wall mixer’ component used in households and hotels. …”
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Monitoring Transformation Processes in the Economy Using the Example of the IT Industry by V. G. Kogdenko

“…The purpose of the research is to develop and test a methodology for monitoring transformation processes in the economy that intensified after the introduction of sanctions by Western countries (on the example of the IT-industry). …”
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Public sector corruption in South Asia: focusing on institutional factors with a two-step fsQCA by Jinwon Han, Chanwahn Kim

“…Using a two-step fuzzy-set qualitative comparative analysis (fsQCA), this paper identifies several causal combinations of political and economic institutions that contribute to higher levels of public sector corruption in South Asia. Based on these findings, we recommend strengthening e-governance to streamline administrative processes, thereby reinforcing the corruption-reducing effects of parliamentarism, which may otherwise be distorted by factors such as excessive bureaucracy in the region. …”
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PDO Economy and Quality Agri-Food District in the wine sector: Blockchain and digitalization as tools for the twin transition by Graziella Benedetto, Maria Bonaventura Forleo

“…The twin transition has great potential for the development of the wine sector, although its benefits for the valorisation of the Protected Designation of Origin (PDO) economy and at the quality districts level are not explored in depth either in the theoretical or empirical literature. …”
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Creation of a Unified Transport and Logistics Platform as a Factor of Dgitalization of the Transport Sector of the Republic of Belarus by Yu. P. Yakubuk

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Digital Transformation in Zambia’s Banking Sector: A Systematic Review of Innovation, Customer Experience, and Strategic Challenges by Eugene Mukuka, Abubaker Qutieshat

“… This study provides a comprehensive systematic review of the impact of digital transformation on Zambia’s banking sector, examining its influence on innovation, customer experience, and operational efficiency, while also identifying strategic challenges. …”
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Business model - an ephemeral trend or a claim of the future? the orientation of enterprises within the agricultural machinery sector by Nogalski Bogdan, Niewiadomski Przemysław

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Transformation of the agricultural sector and fishing industry in the Magadan region in the late 1950-ies – early 1960-ies by P. S. Grebenyuk

“…The relevance of the study is determined by the need to examine the transformation of the agricultural sector in the Magadan region after the liquidation of Dalstroy, when the region was transitioning to a new management model. …”
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IPO Underpricing Factors: Technology and Non-Technology Sectors in Terms of Information Asymmetry and Retention of Control Theories by A. A. Galich, A. G. Mirzoyan

“…At the same time, in the non-technology sector, the predictive power of regression models was significantly lower, which indicates the need for further search and analysis of additional factors affecting the undervaluation of shares in this sector. …”
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“I'd like five of them”: the racialization and commodification of internationally recruited nurses in the German healthcare sector by Tanja Gangarova, Johanna Kechout, Hans Vogt

“…The aim is to deepen our understanding of the forms, dynamics, and effects of racism within a healthcare sector increasingly shaped by economization. Employing an exploratory qualitative research design, the study is based on 21 semi-structured interviews and 10 participant diaries. …”
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The use of supply chain operations reference (SCOR) in measuring the performance of supply chain management in agribusiness sector by Bunga Wirda, Putra Irwandi, Yanti Nuraeni Muflikh, Rita Nurmalina

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The salt fringe as an energy periphery: Energy efficiency in the private rental sector of seaside towns in England and Wales by Ed Atkins, Caitlin Robinson, Tom Cantellow

“…Recently described as ‘the salt fringe’, seaside towns are important political and cultural sites: often symbolising processes of deprivation and communities being ‘left behind’. …”
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Using system dynamics modelling to assess the economic efficiency of innovations in the public sector - a systematic review. by Nidhee Jadeja, Nina J Zhu, Reda M Lebcir, Franco Sassi, Alison Holmes, Raheelah Ahmad

“…This systematic review aims to examine how, and in what ways, system dynamics modelling approaches incorporate economic efficiency analyses to inform decision-making on innovations (improvements in products, services, or processes) in the public sector, with a particular interest in health.…”
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Growing together: A principle-based approach to building collaborative Indigenous partnerships in Canada’s forest sector by Paul A. Robitaille, Chander Shahi, M.A. (Peggy) Smith, Nancy Luckai

“…While a great deal of recent research has focused on opportunities for Indigenous participation in Canada’s forest sector, relatively little has explored how to translate various lessons learned into inclusive and mutually-beneficial collaborative processes. …”
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