Management (Montevideo) (Journal)
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The Effect of Candidate Branding and Election Socio-Economics On Voter Loyalty In Regional Elections In Palangka Raya City With Candidate Image as an Intervening Variable
Get PDFIntroduction: This study aims to analyse and explain the influence of candidate branding and voters’ socio-economic conditions on voter loyalty in the regional head elections (Pemilukada) in Palangka Raya City, with candidate image serving as an intervening variable. Methods: Using a quantitative approach, this research employed a survey method involving 400 respondents proportionally selected from various sub-districts in Palangka Raya. Data were gathered through structured questionnaires and analysed using Structural Equation Modeling (SEM) to assess both direct and indirect relationships among variables. Results: The results show that candidate branding has a positive and significant effect on candidate image, and that candidate image significantly mediates the influence of branding on voter loyalty. Additionally, voters’ socio-economic conditions also impact candidate image, with their influence on voter loyalty becoming stronger when mediated by candidate image. Conclusions: These findings suggest that efforts to foster voter loyalty should prioritize building an authentic, credible, and community-relevant candidate image, taking into account the local socio-economic context. Theoretically, this study supports approaches in political communication and voter perception theory. Practically, it offers strategic guidance for candidate success teams in designing effective branding and campaign communication strategies based on socio-economic voter segmentation
Constitutional adequacy of the Colombian disciplinary procedure contained in law 1952 of 2019, to the jurisprudential pronouncements of the Constitutional Court
Get PDFThe Colombian State has different powers to correct or repel irregularities that arise in compliance with the purposes that the Political Constitution has enshrined as such, among which is disciplinary power as an element that contributes to the preservation of legality. within public institutions by monitoring the actions of public servants. This is how the procedure to investigate disciplinary offenses was made based on Law 734 of 2002, until the entry into force of Law 1952 of 2019, with which the General Disciplinary Code is issued, whose purpose is to unify the procedure for investigate the actions of the servers that possibly stand as fouls. Thus, several pronouncements have been made by the Constitutional Court regarding the enforceability of the aforementioned provision and some of its articles, which are analyzed in this article for the purpose of analyzing the adequacy of the disciplinary procedure contained in Law 1952. of 2019, with the constitutional postulates during the years 2019 to 202
Internal Control in Companies from the Perspective of the COSO
Get PDFImplementing the COSO model in an organization comes with a number of substantial benefits. By aligning the components of the model, such as risk management, operational efficiency, and reliability of financial information, a comprehensive internal control system is created. This allows the organization to proactively identify and mitigate risks, improve process efficiency, and strengthen investor and regulatory confidence. Improved risk management provides resilience to unforeseen challenges, while operational efficiency optimizes resources and increases productivity. The reliability of financial information ensures accurate and transparent reporting, which is critical for decision-making. In addition, stakeholder trust is strengthened through strong ethical practices and internal controls, establishing a solid foundation for long-term relationships. Implementing the COSO model also facilitates regulatory compliance and early detection of issues. By adapting to a changing business environment, the organization can align its strategy and goals with effective controls. In summary, the implementation of the COSO model represents a commitment to excellence and integrity, culminating in a more resilient, efficient, and trustworthy organization in an ever-evolving business environmen
Guidelines for the design of positioning strategies for HAVANATUR S.A.\u27S excursions in the domestic market
Get PDFHavanatur S.A. travel agency It constitutes one of the main receptive areas in the country; that provides tourist services to and from Cuba, highlighting, among other optional excursions. However, the entity\u27s reports state that in recent years there has been a decrease in its income. Among the elements that negatively affect the agency\u27s activity is the incipient growth of the business portfolio, the insignificant variation in the offer and, in addition, the decrease in the share of some markets. Due to situations beyond the agency\u27s control, such as changes in structure, changes have been perceived in its market share and in its position as a receptive market. In correspondence with the constructive collaboration between the faculty and the agency, the following research was developed, which aims to: Propose the bases for the positioning of the excursion’s product in the Havanatur S.A. travel agency. To achieve this, a series of tools were used to obtain information such as interviews with the entity\u27s specialists, documentary review, Porter\u27s 5 Forces, the Cross Impact Matrix, and customer surveys. The above allowed the identification of the current situation of the company, as well as the performance of the attributes present in the excursions of both the entity and the competition. Finally, the triangulation of information made it possible to prove action guidelines for the agency, to improve its results
Analysis of the strategic plan for the Acuña Ventures SAS company in Yopal city, Colombia
Get PDFNowadays, companies develop strategic plans for making the right decisions, focused on organizational goals and continuous improvement. The present work was carried out in order to analyze the strategic plan for the company Acuña Ventures SAS in the city of Yopal through the positivist methodology, quantitative approach, descriptive design from the application of a Likert-type survey to 5 workers in the administrative area of the company under study, this information allowed consolidating the development of matrices such as DIAMANTE DE PORTER, MEFE, MEFI, IE, DOFA, PEYEA, MICMAC, then the management tool Balanced Scorecard was implemented. In the analysis of the matrices, strategies for internal development, market development and market penetration are identified, focused on the improvement of internal processes, growth and expansion of the company Acuña Ventures SA
Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study
Get PDFWith the help of Artificial Intelligence (AI), auditors can ensure the integrity of accounting data used to generate corporate financial statements. The objective of the study was to conduct a worldwide bibliometric analysis of the literature indexed in Scopus on artificial intelligence in accounting auditing from 2003 to 2023. Methodologically, it was a bibliometric, quantitative study. The scientific production indicators were generated from 559 documents selected from Scopus using keywords in English (“Accounting”, “auditing”, “artificial intelligence”). From 20011 to 2022, the number of published papers increased (83,2 %), indicating a growing interest in the subject of study. The United Kingdom is the country with the highest scientific production (14,3 %), and the University of Portsmouth with the most publications (n=13). The Accounting Auditing and Accountability Journal received 1363 citations, with the author Hussainey, K. (n=10 papers) being the most cited (n=186). It is concluded that the attention of accounting auditing is shifting towards artificial intelligence (AI), and that this shift is related to the profitability of companies, becoming an indispensable tool for accounting professionals, as it allows them to expand its application, uses and the benefits they can obtain by incorporating it in different stages
Proposal of actions to improve accessibility at the Hotel Las Yagrumas, Artemisa
Get PDFWithin the tourism sector, accessible tourism is an important field worldwide. However, despite the constant progress in Accessibility and Universal Design, there is still a wide margin for improvement in the creation of a genuine sector that meets the needs of a significant segment of tourists with functional limitations. These travelers require destinations that promote accessibility, safety, and comfort. This research aims to evaluate accessibility and propose actions that allow better attention to people with disabilities at the Las Yagrumas Hotel, belonging to the Islazul group. Theoretical and empirical methods were used, including non-participant observation, bibliographic review, in order to obtain information on the regulations and trends related to accessible tourism in hotel facilities, interviews were conducted with managers and surveys were conducted with workers with the purpose of identifying the main problems of the same, which facilitated the elaboration of the SWOT analysis matrix. The result was that the accessibility conditions at the Las Yagrumas hotel do not meet the essential requirements for the full enjoyment of people with disabilities. The proposed actions present several stages of compliance considering their complexity, but their application will be of vital importance for the hotel to improve its conditions for the attention to people with disabilitie
Financial strategies applied to current assets of diesel spare parts importers in the district of Riohacha
Get PDFThe purpose of the study was to identify the financial strategies applied to current assets in companies importing diesel spare parts in Riohacha, La Guajira. A quantitative and descriptive approach was used, with a non-experimental, cross-sectional, field design. Ten informant units from five companies were surveyed by means of a structured questionnaire using a Likert scale. The results highlighted the importance of current assets for financial and operational health, which can lead to liquidity problems, inefficiencies, lost opportunities and a decrease in profitability. It was concluded that there is potential for improvement in financial management, highlighting liquidity optimization, risk management and adequate financial planning as crucial element
International marketing mix for export in the seafood sector of the Riohacha DETC
Get PDFCompanies, especially SMEs, seek access to international markets in search of economic development as a factor of sustainability and competitiveness. The objective of this paper was to analyze the importance of the international marketing mix for export in the seafood sector of the Special Tourist and Cultural District (STCD) of Riohacha. Methodologically, this research is descriptive and is framed in a quantitative paradigm. The population was composed of 14 managers of fishmongers registered in the Chamber of Commerce of Riohacha. The results indicate that, in terms of products, the marketers recognize that they are competitive for the foreign market. In relation to price, transactions in foreign currencies such as dollars are adequate and competitive. Regarding distribution channels, there are adequate means to export and maintain the cold chain. However, in terms of communication strategies, it was observed that no company has effective tools to make itself known abroad. It is concluded that the entrepreneurs perceive that their products are in demand in the destination markets and that prices and distribution channels are adequate, although the latter could be improved. However, their means and forms of communication are not being used effectivel
Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment
Get PDFThe paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity\u27s financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the operating profit margin, the value of revalued assets, profitability (ROA), capital structure and investment capacity of these companies after the application of IAS 16. A significant correlation was found between the revaluation of fixed assets and IAS 16, supporting the hypothesis that the application of this standard is associated with improvements in several financial and operational aspect