Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

This paper analyzes the facilitating and limiting aspects in university management of support policy for scientific, technological research and innovation at the Federal University of the Valley San Francisco Foundation (UNIVASF), from the theoretical perspective of organizational arrangements, leadership and management practices. Qualitative research was done, of the case study type, proceeding to documentary analysis, non-participant observation and interviews with managers of the research area. The data was analyzed through content analysis, using the Nvivo software. The results indicate as facilitating elements: institutional arrangements, institutional policies and relationships, and collaboration networks. The main limiters are the juridical, legal and administrative obstacles present in the management of financial resources of public universities.

This study aims to identify the results of social and environmental sustainability strategies in flexographic printing processes of labels and labels. The research consisted of a literature review, followed by an exploratory-descriptive study of qualitative nature. Data collection took place in a primary way through a semi-structured on-site interview with the company's owner, and also involved access to documents. In conclusion, the article analyzes the results of two years in relation to social and environmental practices and the identification of sustainability practices obtained in the company.

Because the systemic model of any organization is organized by matching an operating system and a decision system through an information system, the implementation of the information system and the effectiveness of its exploitability is an unavoidable operation. Indeed, its modeling allows us to have a tool of analysis and assistance in decision-making. The purpose of this paper is to present an application of a system approach based on the OOPP method for modeling an information system of an industrial company.

This study aims to put forward whether distributive justice and procedural justice have a direct effect on the behaviour of voice and whether interactional justice has a moderating role on this effect. In order to evaluate the relations between variables, a survey technique is used and data were collected from 173 employees from a marble company in the city of Mugla (Turkey) with a convenience sampling method. In the test of hypotheses, regression analysis is used. The regression analysis was conducted via the Conditional Process Macro for SPSS developed by Andrew F. Hayes. The findings of the research showed that procedural justice affects employee voice positively and interactional justice has a moderating role in this effect. Additionally, as per the findings, it was seen that on the effect of procedural justice on employee voice, different levels of interactional justice have the same directional effect. Theoretical and practical implications were made by considering all the findings.

The article behaves to the property economic measurements implementation using the Comparative Sales independent valuation approach. On example from the real commercial real estate evaluation practice the main methodological principles of valuation object spatial localization characteristics adjustment are considered. According to the described methodology, localization adjustment coefficient is determined by calculation method on the basis of market data cross-correlation regressive analysis. A basic hypothesis is a statement that the relation of valuation object single unit value index to the same of comparable object is determined by its model values relation in the mathematical model of statistical relationship between object single unit value index and its three settlements characteristics: population number; distance to the regional center; area (territory within the settlement boundaries). The research is grounded on mathematical simulation and mathematical statistic quantitative methods. The methodology of adjustment coefficients on investigated price-forming factors definition is based on nonlinear cross-correlation regressive analysis of market data research. This mathematical model is experimentally set by local market data research for the exactly similar real estate objects on the valuation date. It is set that there is observed different statistical relationship level between some of objects price-forming factors and its single square value indexes. The closest statistical relationship exists between settlements population number and single indicator of similar property situated in other compared settlements. It is shown that taking into account some recommended braking coefficients for regressive curve, are published in professional literature, is inadvisable, because it increases the result error is got. Certainly the regression curve characteristics of object spatial localization price-forming factors must be taken into account at adjustment coefficient determination procedure. It is well-proven that methodically correct result of object localization adjustment procedure implementation can be provided only in the case of local market situation research data applying, with determination of the nonlinear regression function characteristics for statistical dependence of single square value index from the object settlements population number. Research is described gives an opportunity to decrease evaluation result uncertainty through the use of new offered approach to mathematical model characteristics definition. The main result of researches described is a possibility to obtain appraising/valuation results with the higher reliability and better accuracy. Researches results are the objective confirmation of the fact, that nowadays methodical base of independent valuation is not able to provide the higher level of this class evaluation objects accuracy results. It does not depend only from an individual appraiser or concrete evaluation company, but, firstly, from unreliable arbitrarily chosen by appraisers adjustments - that usually are "expertly" determined, based on appraiser's own ideas about the dependence of real estate prices on the settlements characteristics. This elementary way of taking these characteristics into account may be a source of result additional errors and its uncertainty level increasing. Future investigations in this direction may deals with the consideration and analysis of other types nonlinear functions application possibilities, that is approximate the regression curve of statistical interdependence between the object single value index and its spatial localization characteristics. The quantitative indexes of absolute and relative methodological errors also may be determined and analyzed in detail in future researches. The importance of those researches for the further development of the independent valuation metrological-information paradigm are confirmed. Practical recommendations for the evaluation results accuracy and reliability increasing are formulated.

Lack of adherence to ethics and principles appears to have been one of the main causes of corporate financial distress around the world. A lot of unethical practices have contributed to revenue leakages and reluctance by investors to buy a stake in the industry. The prevalence of unethical practices, illegal behavior, illicit and deceptive practices in food and beverage companies is an unsolved issue. The aim of the research was to find out the effect of ethical problems on company’s financial performance in food and beverage industry. The high failure rate of brands in the food and beverage companies has given the researcher interest to investigate the impact of ethics on financial performance of a company. Due to the diverse nature of food and beverage industry, an action research inquiry of 20 interviews and 100 questionnaires was conducted. A mixed method convergent approach was used to analyse collected data using questionnaires and interviews. Findings from the study that there is strong positive relationship between ethical conduct of employees, managers, business conduct and the financial performance of food manufacturing company. The study results show that ethical branding significantly enhances the firm's reputation; and good reputation reinforces the brand in turn. Ethical branding can provide the company with a differential advantage as a growing number of consumers become more ethically conscious. It is therefore recommended that, ethical issues should be considered in all company departments and embedded into total quality management processes of an organization as it affect potential investors and customers.

Factors such as the country's economic situation, future prospects and the efficiency of businesses are very significant in determining the stock price, along with the demand-supply effect. In this regard, it is intended to investigate the relationship between airlines' operational performance metrics and their stock prices. Quarterly operational data of 5 traditional airlines between the period 2005-2017 were researched by panel data analysis method and operational factors (RPK, CASK, LF and OPL) determining stock prices were determined. According to the inferences from the analysis, It has been concluded that the revenue passenger kilometres (RPK) has a positive effect on the stock price. It was found that aircraft load factor (LF) variable has a negative effect on stock price. Cost per available seat kilometers (CASK) variable seems to have a negative effect on the stock price. Finally, it was found that the OPL variable positively affects the stock price. According to the results, airlines should increase operational revenue and demand to boost their stock values, besides increase aircraft load factors. Along with the increase in revenue and load factor, the decrease in unit cost and break-even load factor increase profitability and stock value of airlines.

The aim of the article was to build analytical models in the construction industry based on the analysis of its economic indicators and the use of positive foreign experience, as well as by identifying opportunities to optimize resources using better accounting and control systems. The achievement of the goal was based on the results of canonical correlation analysis. Its application allowed us to conclude that there is a long time lag (5 years) of making strategic management decisions on the formation and use of resources in construction companies and their results. This is due to the significant duration of construction work and the frequent commissioning of residential premises with a delay of 1-2 years due to political, economic, financial and other problems. Based on the analysis of Ukrainian and international experience in accounting and control over the formation and use of resources, proposals have been developed for the use of flexible schedules for the supply of material and technical resources using the latest information and computer technology (ICT), work calendars (desktop, wall) and electronic devices with reminders of dates of payment of invoices of suppliers and contractors, dates and forms of financial and administrative reporting, etc. The object of research is the process of complex interaction of accounting, control, analysis and modeling to ensure effective management of material, technical and financial resources of construction companies in 24 regions of Ukraine, European and other countries. The subject of research is the theoretical and practical principles of application of modeling and analysis in accounting and control over the formation and use of material, technical and financial resources of construction companies. It is revealed that the enterprises of the construction industry of Ukraine, many European countries and countries of other continents do not fully use the existing potential of the latest information and computer technologies and modern modeling methods for the organization and optimization of business processes; establishing logistical links between business partners; systems for managing the processes of supply, warehousing, construction production, marketing; reducing costs at all stages of the life cycle of construction products. Based on this, two hypotheses are derived, the first of which indicates the potential of construction companies to effectively carry out financial and management accounting, internal control; to put construction objects into operation quickly, efficiently and in a timely manner. The second hypothesis points to the fact that construction companies for various reasons violate the procedure for accounting for resources, do not perform planned measures of internal control; allow disruptions of construction processes and terms of commissioning of construction objects; allow the lack and misuse of material and financial resources. The practical application of proposals to optimize the use of resources modeled in the research process and proposed ways to improve the efficiency of information and computer technology can be effectively implemented to ensure business processes in construction, in particular the implementation of logistics in the search and delivery of resources. construction projects and warehouses. This will significantly reduce the cost of accounting and control support of construction work, without reducing their quality and timeliness.

The purpose of this study was in the research of prospects for simultaneous use of 6G generation cellular communications for the purposes of automatization of cost accounting of the activity of enterprises of various branches and cybersecurity of accounting information. The theoretical and methodological aspects of the use of 6G cellular network technologies for accounting and cybersecurity purposes have been studied on the basis of general research methods – institutional and innovative; economic and mathematical methods of analysis using Excel spreadsheets were used to predict the pace of implementation of cellular communication of new generations; to determine perspective areas of use of 6G technology – methods of bibliographic and comparative analysis using the information resource "ResearchGate". The methods of permanent collection and transmission of accounting data about the production process and the procedure for monitoring the stay of employees or outsiders at the workplace using production equipment connected to the 6G cellular network has been developed. The procedure for combining the functional abilities of Global Positioning System (GPS) and cellular positioning (mobile subscribers) for accounting of transport costs and control over the movement and economic use of vehicles has been proposed.The procedure for combining unmanned aerial vehicles in a cluster on the basis of 6G communication with the purpose of aerovisual surveillance of agricultural and construction activities for automated accounting of production costs and prevention of unauthorized getting into an enterprise of persons (drones). The methods for determining the cost of rental space from the lessor based on counting the popularity among visitors and identifying offenders (thieves of information and material resources) through automated monitoring of the location of 6G cellular subscribers. The practical implementation of the developments presented in the article on the use of 6G cellular technologies will contribute to reliable costing and accounting of production costs of production, agricultural, construction, trade activities in combination with effective cyber protection of enterprises in preventing and detecting violators of information and territorial security. Further research is needed on the methods of management of business entities on the basis of accounting information obtained with the use of 6G cellular network technology.

According to the Russian Federation Constitution, all constituent entities have equal rights. However, equal rights are not synonymous with equality. Equal rights mean legal equality only; in other meanings, they differ significantly from each other. However, if the territorial, demographic and some other differences of the constituent entities of the Russian Federation are the result of objective reasons, and in general do not affect the quality of life of the Russians living there, then the economic differences have more serious consequences. The article makes and attempt to examine the possibilities of economic independence increase in the constituent entities of the Russian Federation. The authors state that the currently existing model of power delimitation is based on the consolidation of the main powers of the federal authorities, while the constituent entities of the Russian Federation are mainly entrusted with financially-intensive powers, which are not always provided with the necessary resources. This matter allows the federal center to accumulate significant financial resources with their subsequent distribution across regions, often in accordance with subjective and non-transparent criteria. In addition, the authors propose the measures to change this situation, in particular, an assessment of power implementation effectiveness at a specific level of power; the ensured provision of the constituent entity powers of the Russian Federation with the necessary resources; use of the system of minimum state social standards.