Management (Montevideo) (Journal)
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Police Human Resource Reform for Good Governance and Sustainable Development in Indonesia
The reform of the human resources of the Indonesian National Police (Polri) is a strategic step to realize good governance and support the achievement of the Sustainable Development Goals (SDGs), especially Goal 16 on peace, justice, and strong institutions. The quality of Polri human resources, who are professional, accountable, and have integrity, is a key factor in building public trust and increasing the effectiveness of police services. This research is motivated by the ongoing gap between normative policies and practices in the field, as reflected in the many complaints against Polri members, inconsistencies in enforcing the code of ethics, and the weak merit system in job promotions. This research aims to evaluate the effectiveness of Polri\u27s human resource reform in building professionalism, integrity, and institutional transparency to strengthen good governance and support equitable and sustainable development. This research uses normative legal methods with a juridical-normative and qualitative descriptive approach, with data sources in the form of laws and relevant literature that are analyzed in depth. The research findings show that implementing a merit system, digitizing public services, and strengthening the code of ethics within the Polri have positively impacted increasing professionalism and public trust. However, further strengthening is needed in oversight, organizational ethics, and consistency in policy implementation. In conclusion, Polri\u27s human resource reform has effectively enhanced professionalism and institutional accountability. However, it needs to be strengthened by developing a culture of ethics, transparency, and ongoing public oversight, in which the audience has a significant role, to become an instrument for a just, humanistic, and sustainable development-oriented police force.
The impact of digitization on the international expansion of firms: a literature review analysis
The digital transformation of companies impacts internationalization is why this article is born with the purpose of providing a systematic review of existing research, analyzing the literature related to key aspects of digital transformation at particular, business and macroeconomic levels. They also demonstrated empirically that information technology systems (ICT) can reduce transaction costs in terms of communication and external coordination between supply chain partners. On the other hand, they proposed that ICT adoption influences foreign border decisions by reducing coordination costs both internally and externally for the firm. This manuscript provides a review of the existing literature to identify the central issues surrounding the positive and negative impacts of digital transformation on the internationalization process of firms. The paper also evaluated the theories and significant variables that explain the growth of e-commerce companies and their internationalization, finding a link in which transaction costs and resource-based perspectives complement each other. The methodology employed was a literature review that identified the most relevant articles in the last five years (2019-2024). The articles were extracted from Scopus. Finally, although most of the existing studies have analyzed a positive impact of digitalization on the internationalization process of companies, only a few studies have mentioned its negative effects on international business
Right to public information. Theoretical-legal presuppositions for its implementation in Cuba
There is no act in daily life where information is not implicit when carrying out any activity. Two fundamental subjects intervene to inform about a specific matter: the sender, who chooses and selects the appropriate signs to transmit the message, and the receiver, who decodes, deciphers, and interprets what the sender wants to convey. In recent times, the transparent and democratic management of public data has become a guarantee of citizenship. Regardless of the legal system, information has been a concern for States, which have expressed the will to promote access to information and knowledge as essential factors for productivity and human development.The right of access to public information is related to transparency and the protection of historical- documentary heritage and is supported by the following principles: accessibility, gratuity, good faith, quality, limited scope of exceptions, speed, inclusion and non-discrimination, publicity, control and supervision, responsibility.This research proposes to establish the essential theoretical foundations on which the right of access to public information should be based as mechanisms to enforce citizens’ rights, as well as to improve the public service provided by the obligated subjects
The development of the Tax Management of Merchants in the EP-Municipal Wholesale Market Company in the Pishilata Urban Parish of the city of Ambato
Introduction: tax culture corresponds to the responsibility that taxpayers have in relation to the payment and declaration of their taxes based on social awareness.Objective: to evaluate the knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish.Method: a quantitative, observational, descriptive and cross-sectional study was carried out to determine the level of knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish of the city of Ambato during 2022. The study population is made up of 1,850 merchants from the city of Ambato, a sample of 322 people was defined by simple random samplingResults: 53.7 % of the sample studied were female. 75.16 % of the sample agrees that it is the payment of a percentage of income. 87.58 % of the sample agrees that the declaration of VAT is one of the duties; if the payment of taxes were voluntary, 82.61 % of taxpayers would choose not to do so; 49.38 % claim not to see effective and efficient results from investment in state works with the income obtained from taxes.Conclusions: Legal knowledge about taxation must be reinforced with the topics chosen by merchants because tax evasion is an effect of the lack of tax culture in taxpayer
Enhancing Financial Management Efficiency through Advanced Prediction Modeling and Data-Driven Decision-Making Strategies
Efficient financial management depends on the ability to precisely forecast financial risks, frequently insolvency, which directly impacts strategic planning and resource allocation. However, many existing prediction models struggle to process complex, multivariate financial data, which limits their efficiency in presenting actionable understanding for proactive decision-making. To address this challenge, this research offers an advanced predictive modeling framework based on the Intelligent Grey Wolf Optimized Deep Residual Neural Network (IGWO-DRNN), which incorporates deep learning (DL) with nature-inspired optimization to improve insolvency prediction and financial management efficacy. The research initiates with comprehensive data preprocessing, including normalization. Independent Component Analysis (ICA) is working for feature extraction, modifying complex financial variables into numerically independent components to uncover hidden patterns within the data. The predictive core is the IGWO-DRNN, incorporating the learning ability of deep residual networks with the global optimization strength of the Intelligent Grey Wolf Optimizer (IGWO) to efficiently model nonlinear relationships within financial datasets and avoid local minima during training. The entire implementation is created in Python and its machine-learning (ML) libraries, certifying computational flexibility and scalability. The proposed IGWO-DRNN model achieves a high R² (0.498) with reduced MSE (0.014), MAE (0.078), and RMSE (0.120). The IGWO-DRNN cruciallyimproves both predictive accuracy and computational efficiency. This intelligent framework contributes modern financial management by enabling timely, reliable, and data-driven forecasts, supporting proactive risk mitigation and strategic decision-making
Deep Learning-Based Intelligent Supply Chain Management for Optimized Member Selection and Operational Efficiency
Introduction: Efficient supply chain management (SCM) is crucial for increasing competitiveness, notably through improved member (supplier/partner) selection and operational decision-making. Traditional techniques frequently rely on manual evaluations or static rule-based systems, which have limited scalability, adaptability, and real-time data processing capabilities.Objective: The goal of this research is to create an intelligent supply chain management (ISCM) framework that uses deep learning (DL) and metaheuristic optimization to improve supplier selection and overall operational efficiency.Method: A real-world supply chain dataset from open source Kaggle, which includes supplier performance measurements, delivery schedules, demand forecasting, and transaction history. The dataset is preprocessed using min-max normalization. Feature extraction is utilizing Principal Component Analysis (PCA). This research proposes a Flying Fox Optimized Artificial Neural Network (FlyFO-ANN) method based on an Artificial Neural Network (ANN) network, which is suggested for predicting supplier reliability and demand fluctuations. In addition, a Flying Fox Optimization (FFO) is used to modify model hyperparameters and optimize member selection criteria. The proposed FlyFO-ANN model is evaluated against baseline methods. Result: The experimental results reveal a significant increase in accuracy (0.9233) compared to other methods. The proposed framework is more adaptable and efficient than existing methods. Conclusion: Therefore, combining DL with intelligent optimization improves SCM decision-making by overcoming constraints in static approaches and enabling scalable, data-driven supply chain operations
Artificial Intelligence and Strategic Governance: Enabling Real-Time Decisions in Complex Business Ecosystems
Introduction: In today’s fast-paced and determined business environments, management operations, making strategic decisions, and responding to market trends have become increasingly more difficult. To overcome these difficulties, Artificial Intelligence (AI) has emerged as a strong implement that facilitates real-time decision-making across several business functions. By applying data-driven insights, strategic governance, and AI can improve decision-making in complicated ecosystem.Objective: Study explores how AI can enhance strategic governance to help direct decision-making in complex business environment. It focuses on how AI can be used to assess dynamic data streams, forecast possible results, and offer useful insights to boost competitiveness and effective integrity.Methods: Study looks at a number of AI approaches, such as deep learning (DL) and machine learning (ML), which are useful in business management settings like supply chain optimization, forecasting consumer behavior, and analyzing market trends. Several cases from different industries are analyzed to show how AI is basically utilized to facilitate quick decision-making.Result: The outcomes of AI-enabled systems extensively enhance the speed and accuracy of decision-making, allow businesses to direct resources more efficiently, react proactively to unique opportunities, and react to disruption. Artificial intelligence (AI) models provide predictive insights into supply chains, customer behaviour prediction, market trends, ensuring that decisions are based on up-to-date and well organized data.Conclusion: Businesses can respond to problems more efficiently, optimize processes, match decisions completed in real time with more general strategic objectives when AI is included with strategic governance
Leveraging Digital Marketing and Artificial Intelligence to Assess Enhanced Customer Experiences
Introduction: Incorporation of Artificial Intelligence (AI) into Digital Marketing (DM) has changed customer engagement by providing a personalized and efficient way to give service and interact with customers. For all of these advancements, there is limited empirical research that has explored how AI-driven personalization, convenience, and service quality impact customer experience through trust. Objective: This research uses a quantitative, survey-based research design to investigate how AI and DM influence customer experience.Method: Data is collected from 350 respondents that currently engage with an AI-enabled platform. Key constructs Perceived Personalization (PP), Perceived Convenience (PC), Customer Trust (CT), Customer Experience (CE) and AI-Enabled Service Quality (AESQ) were analyzed in this research.Result: Outcomes expose that PP (β = 0.34), PC (β = 0.28), and AESQ (β = 0.31) significantly influence CT, which in turn has a strong effect on CE (β = 0.62). The model explained that CT was 62% and CE was 56% variance, with statistical support of all hypothesis.Conclusion: This analysis concludes that AI-integrated DM strategies provide a better customer experience primarily because of developing trust. There are implications that marketers find practical in designing trust-centered AI interactions to enhance overall satisfaction and loyalty
The Influence of Fintech Startups on the Dynamics of Innovative Development of the Financial Market
Introduction: this study explored the transformative influence of fintech startups on the development of Ukraine’s financial market, with a specific focus on Monobank, EasyPay, and Finmap. These companies have employed artificial intelligence (AI), blockchain, and API technologies to address systemic inefficiencies, enhance customer experience, and empower small and medium-sized enterprises (SMEs).Methods: a qualitative case study approach was adopted to provide an in-depth understanding of the operational models and strategic impact of the selected fintechs. Data collection followed the PRISMA methodology to ensure methodological rigour. A total of 53 sources were analysed, including fintech association reports, academic literature, and reliable media outlets.Results: the findings demonstrated that EasyPay\u27s integration of blockchain technology significantly improved transaction speed and security. Monobank’s use of AI-powered analytics and open APIs transformed digital banking services by streamlining user interaction and operational processes. Collectively, these startups contributed to the modernisation of Ukraine’s financial sector by promoting digitalisation, financial accessibility, and service innovation.Conclusions: despite these advancements, fintech startups continue to encounter major regulatory hurdles, particularly concerning blockchain and cryptocurrency legislation, which impede scalability. The study highlights the urgent need for transparent, adaptive regulatory frameworks, multisector collaboration, and targeted incentives to foster sustainable fintech development in Ukraine.
Analysis of intellectual capital and sustainability information in listed companies in Argentina
Introduction: under the sustainability paradigm, the elements that make up companies\u27 intellectual capital (IC) are considered key resources, given the central role that IC plays in the creation of economic, social, and environmental value. However, there is an informational problem surrounding IC, as reports prepared to comply with current regulatory requirements contain limited information, which has led to its disclosure being largely voluntary.Objectives: this paper aims to analyze the IC information disclosed by companies in the BYMA Sustainability Index in reports prepared under GRI standards, and to explore the relationship between IC and sustainability.Methods: an exploratory, descriptive, and interpretive research study was conducted, based on content analysis and the calculation of IC disclosure indices.Results: when disclosing sustainability-related information, companies revealed information on the three classic dimensions of IC, with a high level of disclosure. The importance of information on the relational dimension of IC was highlighted, in terms of commitment to the environment and society and the importance assigned to relationships with customers, suppliers, and other stakeholders.Conclusions: a significant relationship was found between IC and corporate sustainability. These findings demonstrate the growing connection between the two concepts, which is highlighted by the most recent literature and has recently been recognized at the regulatory level in IFRS S1 of the International Sustainability Standards Board