EN In Ecuador as in most countries, part of the engines that move the economy, development and growth of them are the existing companies. Therefore, it is essential that these companies, whether ...large or small, perform their functions the best possible way, demonstrating efficiency and effectiveness in the management of their functional areas. Thanks to the entrepreneurship, needs and vision of how important companies are in the development of a country, and also taking into account that the construction sector in Ecuador represents one of the productive sectors that contributes most economically to society, new microenterprises are constantly emerging dedicated to everything related to construction finishes. Throughout this work, MadeArte will be analyzed, a micro enterprise dedicated to execute and install wood construction finishes for buildings, offices and/or private homes. It is important to mention that one of the main problems of MadeArte is the lack of documentation, both administrative and functional and accounting, which ultimately has to do with the organization and management of the company, neither has written information reflecting the exact accounts of the microenterprise, nor files or folders of each client and / or project that is carried out. In addition, there is no control over the workers and their working hours and the tasks they perform. Therefore, this paper seeks to make an analysis of the functional areas of the company, and then present a plan to improve its management, with the main objective of improving their productivity and competitiveness in the market. In order to achieve this as a first instance, an analysis and diagnosis of the functional areas of MadeArte will be carried out, through the compilation of given information by the company and above all through interviews with the main agents involved in the company (Manager, workers, customers and suppliers). With this information, a SWOT analysis will be carried out that will later allow to define a plan with proposals to improve management within the functional areas of MadeArte.
CA A l'Equador com a la majoria dels països, part dels motors que mouen l'economia, desenvolupament i creixement dels mateixos, són les empreses existents. Per tant, resulta primordial que dites empreses, ja siguen grans o xicotetes, exercisquen les seues funcions de la millor manera possible, demostrant eficiència i eficàcia en el tracte de les seues àrees funcionals. Gràcies a l'emprendiment, necessitats i a la importancia que tenen les empreses dins del desenvolupament d'un país, sense deixar de banda que el sector de la Construcció a Equador representa un dels més productius en l'ámbit economic de la societat, constantment surgeixen noves micro empreses dedicades a tot allò que està relacionat amb acabats de construcció. En aquest treball s'analitzarà Made Arte, una micro empresa dedicada a executar i instal·lar acabats de construcció de fusta, per edificis, oficines i cases particulars. És important mencionar que un dels principals problemes amb els que es troba MadeArte, és la inexistència de documentació, tant administrativa com funcional i comptable, la qual està relacionada amb l'organització i gestió de l'empresa. Un altre inconvenient detectat, és que no es disposa d'informació escrita que reflectisca els comptes exactes de la microempresa, ni fitxes o carpetes de cada client o projecte que es realitza, ademés de no haver un control sobre els treballadors, la seua jornada laboral o labors que exercixen. Per tant, el present treball busca realitzar una anàlisi de les àrees funcionals de l'empresa, per a posteriorment presentar un pla de millora de la seua gestió, amb el principal objectiu d¿¿incrementar la productivitat i competitivitat en el mercat. Per aconseguir-ho, com a primera instancia, es realitzarà una anàlisi i diagnòstic de les àrees funcionals de MadeArte, a través del recopilament d¿¿informació proporcionat per la empresa i sobretot per mitjà de la realització d'entrevistes als principals agents que intervenen a l'empresa (Gerent, treballadors, clients i proveïdors). Amb aquestes dades es realitzarà una anàlisi FODA que posteriorment permeta definir un pla amb propostes per a millorar la gestió dins de les àrees funcionals de MadeArte.
ES En el Ecuador como en la mayoría de los países, parte de los motores que mueven la economía, desarrollo y crecimiento del mismo son las empresas existentes. Por lo tanto, resulta primordial que dichas empresas, ya sean grandes o pequeñas desempeñen sus funciones de la mejor manera posible, demostrando eficiencia y eficacia en el manejo de sus áreas funcionales. Gracias al emprendimiento, necesidades y a la visión de lo importante que son las empresas dentro del desarrollo de un país, y tomando en cuenta además que el sector de la Construcción en Ecuador representa uno de los sectores productivos que más contribuye económicamente a la sociedad, constantemente van surgiendo nuevas micro empresas dedicadas a todo lo relacionado con terminados de construcción. A lo largo del presente trabajo se analizará a MadeArte, una micro empresa dedicada a ejecutar e instalar terminados de construcción en madera, para edificios, oficinas y/o casas particulares. Es importante mencionar que uno de los principales problemas de MadeArte es la inexistencia de documentación, tanto administrativa como funcional y contable, lo cual a la final tiene que ver con la organización y gestión de la empresa, tampoco se dispone de información escrita que refleje las cuentas exactas de la microempresa, ni fichas o carpetas de cada cliente y/o proyecto que se realiza. Además, no existe un control sobre los trabajadores y sus horarios de trabajo y las labores que desempeñan los mismos. Por lo tanto, el presente trabajo busca realizar un análisis de las áreas funcionales de la empresa, para posteriormente presentar un plan de mejora de la gestión de la misma, con el principal objetivo de mejorar su productividad y competitividad en el mercado. Para lograrlo como primera instancia se realizará un análisis y diagnóstico de las áreas funcionales de MadeArte, mediante la recopilación de información dada por la misma y sobre todo mediante la realización de entrevistas a los principales agentes que intervienen en la empresa (Gerente, trabajadores, clientes y proveedores). Con dicha información se realizará un análisis FODA que posteriormente permita definir un plan con propuestas para mejorar la gestión dentro de las áreas funcionales de MadeArte.
EN In Ecuador as in most countries, part of the engines that move the economy, development and growth of them are the existing companies. Therefore, it is essential that these companies, whether large or small, perform their functions the best possible way, demonstrating efficiency and effectiveness in the management of their functional areas. Thanks to the entrepreneurship, needs and vision of how important companies are in the development of a country, and also taking into account that the construction sector in Ecuador represents one of the productive sectors that contributes most economically to society, new microenterprises are constantly emerging dedicated to everything related to construction finishes. Throughout this work, MadeArte will be analyzed, a micro enterprise dedicated to execute and install wood construction finishes for buildings, offices and/or private homes. It is important to mention that one of the main problems of MadeArte is the lack of documentation, both administrative and functional and accounting, which ultimately has to do with the organization and management of the company, neither has written information reflecting the exact accounts of the microenterprise, nor files or folders of each client and / or project that is carried out. In addition, there is no control over the workers and their working hours and the tasks they perform. Therefore, this paper seeks to make an analysis of the functional areas of the company, and then present a plan to improve its management, with the main objective of improving their productivity and competitiveness in the market. In order to achieve this as a first instance, an analysis and diagnosis of the functional areas of MadeArte will be carried out, through the compilation of given information by the company and above all through interviews with the main agents involved in the company (Manager, workers, customers and suppliers). With this information, a SWOT analysis will be carried out that will later allow to define a plan with proposals to improve management within the functional areas of MadeArte.
CA A l'Equador com a la majoria dels països, part dels motors que mouen l'economia, desenvolupament i creixement dels mateixos, són les empreses existents. Per tant, resulta primordial que dites empreses, ja siguen grans o xicotetes, exercisquen les seues funcions de la millor manera possible, demostrant eficiència i eficàcia en el tracte de les seues àrees funcionals. Gràcies a l'emprendiment, necessitats i a la importancia que tenen les empreses dins del desenvolupament d'un país, sense deixar de banda que el sector de la Construcció a Equador representa un dels més productius en l'ámbit economic de la societat, constantment surgeixen noves micro empreses dedicades a tot allò que està relacionat amb acabats de construcció. En aquest treball s'analitzarà Made Arte, una micro empresa dedicada a executar i instal·lar acabats de construcció de fusta, per edificis, oficines i cases particulars. És important mencionar que un dels principals problemes amb els que es troba MadeArte, és la inexistència de documentació, tant administrativa com funcional i comptable, la qual està relacionada amb l'organització i gestió de l'empresa. Un altre inconvenient detectat, és que no es disposa d'informació escrita que reflectisca els comptes exactes de la microempresa, ni fitxes o carpetes de cada client o projecte que es realitza, ademé
This study investigates the implication of environmental strategies and environmental management accounting (EMA) on the environmental performance of manufacturing micro companies in India. It also ...assesses the mediating influence of EMA and the moderating impact of environmental proactivity. This paper employs the natural resource-based view theory to evaluate the domination of environmental strategies and EMA on environmental effectiveness. Even though MSMEs play a significant role in the Indian economy, their environmental impact is considerable due to less stringent adherence to environmental standards and practices. The data were gathered via a survey administered to managers of MSMEs. In the analysis, 107 reliable responses were included. Partial least square structural equation modeling is employed for the analysis of the dataset. The results show that environmental strategies positively influence environmental performance and EMA. EMA operates as a mediator for environmental strategies and environmental outcomes. Moreover, environmental proactivity moderates the association between environmental strategies and environmental performance. Hypotheses testing results conclude that manufacturing micro companies that emphasize environmental strategies and factors have improved environmental performance. Companies that proactively deal with environmental issues develop strategies to achieve sustainability.
One of the largest gaps about the superior educational system in Bolivia has been that undergraduate students enter the job market unready to face the complex reality and dynamic environment that ...companies have. Traditional methodologies in classroom establishes roles where the professor gives the student specific content to be learnt in the class and later applied in a fictional scenario. However, students may not see clearly how to take the content from lectures to a real context. Therefore, it is important to implement methodologies that bring students and teachers out of their comfort zone and allow them to analyse real companies’ problems, proposing solutions and developing competences that are relevant to reality. On the other hand, from big to small companies, face different concerns daily: Efficiency, productivity, customer service, among others. Many of those issues may be trivial, however, routine usually blind the decision-maker to identify and seek for solutions. With the help of a fresh perspective provided by higher education students, companies would be able to identify, display resources and attention to small routinary problems. The implementation of experiential learning methods, such as Challenge-based learning, is an important alternative for both universities and companies due it offers a win-win relationship between them with direct and clear benefits and advantages. This paper gives special attention to micro companies, which are often beyond the scope of industrial and educational innovation activities, due to lack of interest, knowledge, or the preconception that because of having simpler processes, these businesses should not be given attention to.
Peru has become one of the most affected and infected countries by COVID-19. The expansion of the virus could not be contained by a complete lockdown and a state of emergency. In this article we ...discuss the principal conditions for the expansion of the new coronavirus in Peru and examine what part of the population is most affected and infected by the virus. We find that Peru’s role in the international division of labor, the country’s company structure, high levels of informality, and the general use of temporary contracts are the structural conditions on which the expansion of COVID-19 in Peru rests. This article shows that the laboring classes are the principally infected and affected by the new coronavirus. The Peruvian neoliberal development model has been responsible for the government’s limitation to implement measures according the country’s social and economic structure that might have contained the expansion of COVID-19.
Taking advantage of Romania’s compulsory and unique presumptive tax system (turnover tax) for the smallest of the small- and medium-sized enterprises (SMEs), which unequivocally allows grouping the ...companies into two subsamples according to their tax status (the smallest of the SMEs, i.e. micro-companies for tax purposes, subject to alternative turnover tax vs larger SMEs subject to regular profit tax), the papers compute and compare three versions of firm-specific effective tax rates and brings first-time empirical evidence on the effects of turnover taxation on corporate tax burden. The results show not only that in Romania, the turnover tax is now the prevailing tax system, massively displacing the profit tax, but also it is more burdensome in terms of taxes actually paid relative to the firm size. Moreover, turnover taxation means that taxes are due irrespective of the profitability of a company, making the share of companies who paid taxes despite having losses much higher for micro-companies than for larger SMEs, which translates into higher public finance receipts, at the cost of lower tax equity. Since the corporate tax burden triggered by turnover taxation remains under the radar of even the most qualified policy reports, the results offer relevant lessons for other jurisdictions and have valuable policy implications.
This paper analyses empirical evidence of efforts to enable Spanish micro and small manufacturing companies to boost their labour productivity rates through the development of the main pillars of ...their corporate social responsibility (CSR) policies. This study aims to develop new approaches and sensibilities towards work from an ethical, values (virtues) and CSR perspective, showing how internal dimensions of CSR, such those related to relationships with employees and responsibility in processes and product quality, can improve labour performance and labour efficiency, thereby contributing to a better society. The results of a sample of 929 small businesses indicate that the social responsibility policies that most contributed to a short-term increase in labour productivity are those related to internal aspects of the company, in particular its involvement in the quality of processes and products, promotion of innovation and employee care. However, the impact on labour productivity of CSR policies related to external factors, such as relationship with stakeholders and environmental concern, could not be empirically proven in this paper.
PurposeThis study explores the causes of delayed mandatory annual report filings of private companies in Estonia.Design/methodology/approachThe authors use an online survey targeting companies that ...had submitted annual reports for 2017 late (late-filers) or failed to submit these by July 2020 (non-filers). The responses of 492 late-filers and 122 non-filers are analysed with exploratory factor analysis, Mann–Whitney U-Test and logistic regression.FindingsAnnual report filing decisions of both, late-filers and non-filers, are strongly driven by administrative costs attached to the preparation and submission of reports with non-filers perceiving these to be significantly greater. The relevance of other disclosure-related costs and benefits remains similar for both late-filers and non-filers. While proprietary and privacy concerns remain rather unimportant, benefits of timely disclosure, in the form of access to financing and possibilities to continue ordinary business activities, remain important disclosure timing drivers.Practical implicationsPolicy interventions should focus on preventive measures that hinder companies' ordinary business activities in case of non-compliance to reporting deadlines. Monetary sanctions can be used to strengthen the desired behaviour alongside broader clarification of the purpose of mandatory reporting and available exemptions.Originality/valueThe authors propose an empirically testable comprehensive one-period model of disclosure timing decisions of private companies differentiating late-filers and non-filers. The authors address the limitations of previous studies through a survey that allows the authors to draw direct inferences about the trade-offs between different decision drivers and the motivations behind managers' disclosure timing decisions.
The Peruvian economy depends for its growth on the export of its mineral resources. This dependency is derived from the country's role in the international division of labour and is expressed in its ...export structure, economic structure and business structure. Peru's dependency on its mineral resources, an economic structure that is principally made up of non-tradable sectors and a business structure dominated by micro businesses, make lasting economic progress very difficult. We argue that although the Peruvian economy is divided into an advanced economy and a capitalist subsistence economy, the country is not a dual economy where two sub-economies are economically and socially separated from each other and have structurally different modes of operation. The capitalist subsistence economy is characterized by low productivity levels and is expressed in remuneration rates at or near the minimum wage level. This structural feature of the Peruvian economy impedes the successful implementation of a process that would make the country less dependent on its natural resources and would set it on a development course of increased value-added production.
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