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

Micro and small enterprises (MSEs) play a significant role in the Brazilian economy, accounting for approximately 30% of the national Gross Domestic Product (GDP). Despite their importance, many MSEs lack a formalized Controllership department, which may limit the efficiency of strategic management. This study aims to analyze how Controllership functions related to business strategy are performed in micro and small enterprises located in the city of Fortaleza (CE). To achieve this, a non-stratified convenience sampling survey was conducted, involving companies from the commerce, industry, and services sectors. The results reveal that most companies do not have a formal Controllership area but carry out essential functions such as accounting and tax activities, cash flow management, and costing of products, services, and merchandise. However, other functions—such as auditing of accounting and tax information, risk analysis, and preparation of managerial reports—are minimally implemented. Controllership functions are primarily centralized in the figure of the owner-manager, although some companies adopt decentralized models, valuing employee participation in strategy formulation. All surveyed companies outsource their accounting services, but some hire internal professionals to support accounting and tax tasks. As a contribution, this study highlights the importance of manager training and the adoption of more structured Controllership practices, which can enhance strategic decision-making and promote the sustainability and growth of MSEs.

The goal of the research is to raise and analyze the profile and characteristics of the individual Microentrepreneur in the city of Uberlândia, located in the state of Minas Gerais. The formalization model of the MEI, implemented in Brazil, goes beyond creating opportunities, it generates economic movements, in addition to reducing negative social indices (Bernardo, Silveira, & Ferreira, 2018). The MEIs of Uberlândia represent about 8% of the population, deserving to be studied. The research is classified as descriptive, with a qualitative approach. This is a documentary research whose data were collected from the databases of Sebrae, Simples Nacional, Federal Revenue of Brazil (RFB) and Brazilian Institute of Geography and Statistics (IBGE). The demand for formalization is growing in Uberlândia and in the state of Minas Gerais. Unemployment, the need for replacement, added to the entrepreneurial vision, explain the observed phenomenon. Cultural and socioeconomic issues are also responsible for changes in employment and income. The present work, in addition to surveying and analyzing the profile and characteristics of the Individual Microentrepreneur in the city of Uberlândia, draws a comparison with previous research carried out in other regions of the country, corroborating the findings and expanding knowledge in the area. The research contributes to the understanding of the current labor market, tracing a profile of the Individual Microentrepreneur in the city of Uberlândia/MG, which makes it possible to formulate strategies to encourage entrepreneurship and attract more informal workers to legality.

This paper is part of the research project titled "Seismic Earth: Physical and Mechanical Analysis and Characterization of Adobe and Bahareque Construction Systems in the Historic Centers of Cartago and Santo Domingo de Heredia as a Starting Point for Seismic-Resistant Adaptation". This architectural heritage presents significant challenges for conservation, primarily due to its vulnerability to seismic activity and adverse climatic conditions, as well as the limited public perception of its cultural value and the impact of ongoing urban transformations in both cities. Given this context, this study aims to identify existing earthen buildings and highlight aspects related to their typological configuration to support their recognition and heritage valorization. The methodology combined archival research, cartographic analysis, fieldwork, and architectural inventory. The study areas were delineated using historical maps, and the architectural and construction characteristics of the buildings were documented through a standardized survey form. As a result, 126 buildings were recorded across both cities, and six formal typologies were identified based on their siting and relationship to the urban layout. These findings contribute to a better understanding of earthen construction within the historic urban fabric and offer a foundation for developing conservation and adaptation strategies suited to seismic contexts. In conclusion, the study reveals that earthen architecture in both areas reflects context-specific adaptations shaped by each urban center's historical, social, and environmental dynamics. 

This article presents a mapping of the scientific literature on green technologies applied in construction between 2014 and 2024. The objective is to identify effective technologies that have the potential to provide improved energy efficiency and be more sustainable. Through a systematic exploratory review, 60 articles were selected from databases such as Elsevier, Springer, and IEEE. The results highlight technologies such as green walls, passive design, IoT, photovoltaic systems, wind turbines, AI, and 3D printing techniques. It concludes that these technologies have the power to save energy and reduce CO2 emissions, thus becoming more sustainable. And therein lies the importance of government policies and cross-sector collaboration to enhance the use of these technologies and meet the sustainable development goals. This research represents a serious roadmap for future practices and studies in sustainable construction. 

This article seeks to carry out a systematic review of the relationship that exists between the categories of participation dynamics and deliberative practices. Along with this, the analysis of said theoretical connection seeks to recognize the practical implications that the theoretical criteria of equity and inclusivity, legitimacy and information have in order to be able to execute quality deliberations in various empirical contexts according to the recorded evidence. As a selection and methodological justification, the PRISMA diagram was used to delimit the selection of articles through inclusion criteria (identification, selection and suitability) and focus their final content analysis. Among the main results and final discussions it was possible to verify that; The dynamics of participation are built based on the knowledge and citizen knowledge implicit in individual experiences (colloquial knowledge, cultural roots, proactive trajectories of participation) also through the recognition of a systematic dynamic of interaction in public debate (resolving extended debates in the time, connecting the feedback process with active transparency systems, linking citizen trust with the accurate explanation of an internal deliberation procedure, among others) and finally placing discourse as a base context of equality in the deliberative process by reducing gaps and forms of exclusion traditionally generated by representative systems (recognizing the necessary articulation between expert knowledge with levels of deliberation and structuring of debate supported by citizen experience).

Este estudio analiza la categorización de input fonético variable por estudiantes de español como segunda lengua (L2), centrándose en los desafíos de reconocer y adquirir vocabulario nuevo en un contexto caracterizado por una notable variabilidad en el habla. Aunque el español presenta una amplia variedad de formas dialectales y sociales, los aprendices rara vez se exponen a dicha variación en el aula. Por lo tanto, un elemento clave de esta investigación es la fricativa palato-alveolar sorda [ʃ], ausente en la mayoría de las variedades del español, pero que puede surgir como alófono de /ʧ/ o /ʝ/ en algunas regiones. Este estudio busca determinar la habilidad de ciertos individuos para categorizar fonéticamente variedades con las que no están familiarizados. La investigación incluyó a 23 estudiantes de tercer año de español en una universidad del suroeste de los Estados Unidos. Los resultados indican que los participantes categorizaron correctamente la mayoría de las combinaciones hablante-fonema en más del 85 % de los casos, pero tuvieron dificultades significativas con el fonema /ʝ/ producido por la hablante rioplatense, donde la precisión cayó al 9.8 %. Curiosamente, la exposición previa al español rioplatense no mejoró significativamente la precisión en la identificación de sonidos, lo que sugiere que otros factores pueden influir en la categorización fonética de los aprendices.

The formulation and placement of Spanish personal pronouns is a traditional topic of research on syntactic variation that has not yet received a comprehensive explanation. The present study focuses on expressed yo ‘I’ as a communicative choice in a corpus of readers’ comments on digital news texts. The first-person pronoun is approached as an element that explicitly anchors discourse in the viewpoint of the speaker, thereby specifying the cognitive domain in which the content is to be interpreted. A distinction is proposed between epistemic contexts, where either a personal stance or behavior is described, and epistemic-evidential ones, aimed at lending support to argumentation based either on personal witnessing or on life experience. Variation between the preverbal and postverbal placement of the pronoun is found to correlate with the different contextual types. Evidential uses exhibit very high frequencies of preverbal yo, in line with the self-attributed authority of the speaker. Conversely, the postverbal pronoun, while still entailing the construction of their viewpoint into discourse, signals the fact that such viewpoint is not the dominant one. This can explain the association of this variant with epistemic contexts where predefined, often hypothetical situations are described. It is concluded that the development of a model based on the construction and interpretation of discourse viewpoint can be very beneficial in advancing knowledge of pronoun variation.

Throughout history, women have waged tireless battles for their rights and challenged socially entrenched gender roles. Today, it is possible to identify pending tasks of relevance in Latin America, with a special emphasis on the tri-border region of Arica, Chile, where there are few studies that allow for the generation of regional development policies for women. This quantitative-descriptive characterization research is developed through a survey applied in person and recorded digitally to 401 women in Arica, where 98% of the regional population is located. The results highlight the situation of women in the social sphere, their economic condition and interests, which allow for the identification of patterns and trends that affect their development and well-being. 

The paper explores virtues of the 2030 Agenda and the Sustainable Development Goals (SDGs) and some of the challenges faced by public administrations when they relate to them. It highlights that the SDGs offer guidance and horizons for public action, which challenges public administrations to close capacity gaps in coordination and articulation in order to achieve them. Without generalizing, the evidence gathered in three Argentine provinces suggests that the SDGs trigger and/or catalyze underlying processes of strengthening public planning, identifying the public value added by provincial administrations and, particularly, closing capacity gaps that allow strategically addressing the usual fragmented and sectoral functioning of public administrations.