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

The objective of this investigation was to determine the leve lof acceptability of Cushuro (Nostoc Sp.) in the preparation of Cocktails (pineapple drink with quinoa and Cushuro Sour). The investigation was of a quantitative and cross-sectional. For which, there were 15 panelists. The results were that flavor was the dimensión of mayor aceptability in Cushuro Sour, meanwhile the color was in both cocktails; in color dimension of the prepared cocktails, it was obtained that the Cushuro Sour has a higher score; in the flavor dimension of the prepared cocktails it was obtained that the Pineapple drinkwith quinoa has a higher score; in the texture dimension of the prepared cocktails it was obtained that the Cushuro Sour has higher score and In the general acceptability dimension of the prepared cocktails it was obtained that both have the same acceptance.

This article examines the different spellings of the emblematic Peruvian dish known as cebiche, ceviche, seviche, or sebiche, from the perspective of linguistic correctness. It highlights the orthographic guidelines of the Royal Spanish Academy (RAE), which accepts several variants but prioritizes “cebiche.” The study also presents the views of scholars such as Federico More, Martha Hildebrandt, Javier Pulgar Vidal, and Juan José Vega, who propose diverse etymological origins ranging from the Spanish word “cebo” to Arabic, Quechua, and Mochica roots. Furthermore, the influence of cultural syncretism after the Spanish conquest is discussed, particularly the incorporation of Andean and Hispanic ingredients that shaped the modern preparation. The article also considers alternative hypotheses, such as a possible English origin from “Sea beach.” Ultimately, it underscores that beyond orthographic or historical debates, ceviche has become a cultural symbol of Peru, officially declared a National Cultural Heritage, with multiple accepted spellings reflecting both linguistic norms and social usage.

En el distrito de Santa Anita, se han registrado diversos problemas de SST que afectan a empresas, mercados, hospitales e industrias, ejemplificados por el reciente accidente en la planta de PepsiCo. Este incidente subraya la necesidad de analizar a fondo los casos de accidentes laborales en la región. Metodología: Cualitativa, con diseño descriptivo y de revisión sistemática sobre los problemas de SST en los distintos sectores laborales en el distrito de Santa Anita. Resultados: Se identificaron preocupaciones significativas como la falta de capacitación adecuada en SST, uso inadecuado de Equipos de Protección Personal (EPP), ineficiencias en el control y supervisión, incumplimiento de normativas y mantenimiento deficiente de equipos. El reciente accidente en la planta de PepsiCo subraya la urgencia de medidas efectivas para prevenir accidentes laborales y promover un entorno seguro y saludable para los trabajadores del distrito. Conclusión: Es imperativo que las autoridades locales y las empresas en Santa Anita prioricen la implementación de políticas y prácticas que fomenten un entorno laboral seguro y saludable para todos los trabajadores del distrito. Esto incluye medidas más efectivas de prevención y gestión del riesgo laboral para reducir la incidencia de accidentes y promover la salud ocupacional.

Purpose: Public cleaning services, particularly waste collection services, are extremely costly to public finances, especially when such services are outsourced. According to research conducted by Souza (1999) in municipalities of the southern region in 2006, it was found that the municipal budget allocated for urban cleaning varies according to the population size, ranging from 1.94% to 8.19% of the total budget. Recently, there has been much discussion about the cost of urban cleaning services, as proposals and values for waste collection services provided by outsourced companies or even directly by the municipal government are several times higher than the costs that the Public Administration should bear, being abusive and consequently burdening the public budget. In this sense, this study aims to analyze the criteria for drafting notices for contracting urban cleaning services, focusing on observing criteria that comply with constitutional principles of legality, impersonality, morality, publicity, efficiency, and economy, as well as whether they are based on information regarding cost accounting theory.Methodology: Initially, a literature review was conducted through keyword searches for "notices," "waste collection," and "urban cleaning" in databases such as Scopus, Spell, and Web of Science to deepen issues related to solid waste management. Subsequently, using a checklist based on bidding laws 8.666/1993 and 14.133/2021, the necessary elements for notices contracting waste collection service providers were identified. Finally, through LicitMais Brasil (a bidding automation manager) and Effective platform for bids, we analyzed a sample of 18 notices prepared for contracting waste collection service companies from January 2023 to August 2024.Results: The bidding notices for contracting waste collection service companies highlight that the cost of waste has been the subject of various investigations by the Public Ministry, which often considers contracted services abusive and burdensome to a significant portion of municipal budgets. Based on the study analysis, it was found that notices for contracting urban cleaning services lack sufficient criteria to establish the necessary costs for providing this service. The absence of these criteria by municipal managers often leads to hiring companies with inflated prices that do not provide proper service because the notices do not detail the contracted services or lack oversight, which can lead to irregularities or fraud.Research limitations: The study identifies as a limitation the analyzed period and its nature as a case study. Additionally, it notes the variables used for data collection.Practical implications: With the results presented in this study, we hope that managers involved in the process of contracting waste collection services in public management can use this as a reference for drafting proposals in bidding processes. It should also be utilized in ensuring legality, impersonality, morality, publicity, efficiency, and economy.Originality: The study discusses tools that can be used in defining service prices and measuring the cost of urban cleaning for Municipal Management. It is research that uses data extracted from the executing agent and confronts it with literary discussions to expand control tools.Keywords: Cost of waste, Tendering processes, Waste collection services.DOI: https://doi.org/10.58869/EJABM11(1)/03

Purpose: Understand a range of aspects that affect employee relations and how internal marketing can influence organisational success and, in turn, help an organisation develop in today's competitive labour market environmentMethodology: The methodology adopted is entirely qualitative, based on documentary analysis, semi-structured interviews and a focus group with questions about internal marketing.Results: They show that internal marketing plays an essential role in the management of human capital, namely in achieving good results for both individuals and organisations, where there is a mutual relationship.Research limitations: The study makes contributions to theory and practice. However, future studies should expand on the preliminary results. The sample should be extended to provide more consistency in the results.Practical implications: This research has shown that internal marketing policies have an extremely positive effect on employees, and it is therefore hoped that this study will make it more evident that there is a growing need to invest in these practices and policies, or if they already exist, to review them.Originality: It is important to note that this research could serve as a starting point for further research into these issues, which could be applied to the Portuguese public sector, given that there are currently practically no studies involving internal marketing and public administration.Keywords: Human Capital; Internal Marketing; Motivation; Job Satisfaction; OrganizationsDOI: https://doi.org/10.58869/EJABM11(1)/05

Purpose: This study explores how entrepreneurs perceive the territorial brand of the Center Region of Portugal and identifies key attributes that influence investment decisions. A strong territorial brand enhances destination value, fostering a sense of belonging and attracting tourists, residents, and businesses.Design/methodology/approach: A transversal and exploratory study was conducted using a self-administered questionnaire survey with entrepreneurs in the Center Region. A total of 138 responses (N=138) were analyzed through word clouds and descriptive analysis.Findings: The results show that the "Center of Portugal" brand is strongly associated with "Nature" and "Diversity." Entrepreneurs seek investment opportunities aligned with the region’s unique characteristics. The most valued attributes include Natural Heritage, Gastronomy and Wines, Thematic Routes, Safety, and Sports and Outdoor Activities.Research limitations/implications: The study is limited by its sample size and regional scope, which may affect the generalizability of findings. Future research could expand the sample and compare different regions.Practical implications: Understanding the attributes valued by entrepreneurs can help policymakers and regional development organizations enhance territorial branding strategies to attract investment.Originality/value: This study provides insights into the perception of a territorial brand from an entrepreneurial perspective, highlighting the factors that influence investment decisions. By identifying key territorial attributes, it contributes to the development of place-branding strategies that enhance the region's attractiveness for business investment.Keywords: Tourism entrepreneurship; Territorial identity; Territorial marketing; Place brandingDOI: https://doi.org/10.58869/EJABM11(1)/02

Purpose: This study aims to expose the importance of sustainable local development in creating favourable conditions for the community in general.Methodology: A qualitative study was carried out, involving two phases: conducting interviews, and document analysis.Results: The implementation of the SDGs leads to an increase in spending, so municipalities must be aware of this fact and make savings in other areas to correct any imbalances that may arise. Therefore, the focus on achieving the SDGs must also be accompanied by improvements in the efficiency of public services.Research limitations: The unavailability of data on the SDG targets and the need to cover a longer period of time was a relevant limitation to the development of the study.Practical implications: In order to achieve the SDGs, municipalities highlight the need to create interdisciplinary teams that define goals, monitor their fulfilment and propose new actions.Originality: This study contributes, both in terms of research and in terms of practical analysis, by assessing how sustainability can be achieved through the SDGs in the context of a local authority.Keywords: Sustainable Development; SDGs; Local Government; Public Sector; PortugalDOI: https://doi.org/10.58869/EJABM11(1)/01

Purpose: Several nations of the world have been able to create wealth through internationalization, but Nigeria’s indigenous firms are far behind in international expansion of their business activities. Having observed that much has not been done by prior literature to examine the extent to which this could be a result of entrepreneurial orientation and dynamic capability of Nigeria’s indigenous firms, this study is conducted.Methodology: The study used a cross-sectional survey design and a snowball sampling method and obtained 384 responses from respondents that have fulfilled the condition for. Data were analyzed using variance accounted for (VAF) method for the mediating effect and the hypotheses were tested using partial least square structural equation modeling (PLS-SEM).Results: The findings revealed that entrepreneurial orientation has a statistically significant influence on internationalization and dynamic capability. Also, dynamic capability partially mediates between entrepreneurial orientation and.Practical Implication: Indigenous firms in Nigeria should intensify efforts to identify potential market opportunities and be more proactive in order to take advantage of such opportunities so as to extend their business operations beyond their national border.Originality: The study draws on dynamic capabilities theory to further establish that entrepreneurial orientation of indigenous firms influences their internationalization. It shows that dynamic capability mediates between entrepreneurial orientation and internationalization of indigenous firms in Nigeria thereby enhancing the internationalization of indigenous firms.Keywords: Dynamic capability; Entrepreneurial orientation; InternationalizationDOI: 10.58869/EJABM11(2)/02

Purpose: The aim of this study is to understand the relationship between the value of rates and the size of Portuguese municipalities, with the legal requirements of the General Regime for Local Authority Rates playing a moderating role in the relationships under study.Methodology: A qualitative study was carried out, using methodological triangulation by combining different methods, namely national statistical data and the theoretical perspectives of different authors.Results: By having the freedom to set lower rates municipalities seek to make themselves more attractive to investment, although municipalities with lower fiscal capacity tend to have lower rates, since the political cost of having high rates does not correspond to the marginal financial benefit associated with them.Research limitations: We have only analysed the fees, fines and other penalties charged, taking into account the information available. The unavailability of more detailed data on all fees, tariffs and prices means that we cannot draw any conclusions about the standardisation of information in the different tax instruments.Practical implications: This study contributes to the reflection on political weight as a reason for the territorial distribution of local taxes and fees, highlighting that municipalities with less fiscal capacity tend to have lower rates, since the political cost of having high rates does not correspond to the marginal financial benefit associated with them.Originality: Financial autonomy and the strategic use of local taxes remain key success factors. Strengthening local financial capacity, combined with the implementation of effective fiscal policies, could contribute to a more balanced regional development. Keywords: Municipal Revenues, Local Government Authority, Fiscal AutonomyDOI: https://doi.org/10.58869/EJABM11(1)/04

Purpose: The study examined how balanced scorecard (BSC) adoption and implementation affects firm value of listed deposit money banks (DMBs) in Nigeria.Methodology: The ex-post facto research design was used collecting secondary data from published annual reports of eleven listed DMBs that met the studies criteria. The study measured financial, customer, internal process and learning and growth perspectives using return on assets, number of customer complaints, employee productivity and employee training respectively while market capitalization and total assets were used in measuring firm value and firm size respectively. Analyses were carried out with the panel data ordinary least square regression.Findings: Adoption and implementation of BSC positively affects firm value of listed DMBs in Nigeria however only customer perspective insignificantly affects it.Research Limitations: The study was focused on only listed DMBs which are a subset of the financial sector in Nigeria.Practical implications: The study elucidates the perspectives of the BSC that can be adopted by an organisation towards enhancing its firm value. This would help ensure that perspectives with significant influence are focused on towards attaining better performance within the organisation.Originality: The study provides empirical evidence as to the effect of perspectives of the BSC on firm value of listed DMBs in Nigeria showing through empirical methods the improvement in firm value as a result off adoption and implementation of the BSC.Keywords: Balanced scorecard; Customer perspective; Deposit money banks; Learning and growth perspectiveDOI: 10.58869/EJABM11(2)/01