Published: 2024-09-28

Créditos

The Credits

Jorge Armando Muñoz Ruiz

1

Editorial

Prologue

Marielis Caridad

2

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Artículo original de investigación

CMQ Matrix for Occupational Impact Measurement 4.0

José Luis López Carmona

24

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Inclusive innovation as a necessary element for the construction of social capital in the university context

Janeth Hernández Corona, Daniel Romero Urdaneta

17

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The resilience as part of organizational capacity in wine tourism destinations: The case of Guanajuato, Mexico

Julio César Montiel Flores, Alba María del Carmen González Vega, Alejandra López Salazar, Juan Pedro Valenzuela Valenzuela

20

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Determining factors of the difference in sales: study based on statistical inference and logistic regression in the companies corporation V&M SAC, Breña’s SAC and Inversiones R&M SAC.

Percy Peña Medina

13

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Empirical Discourse on Accounting Conservatism and Financial Performance of Multinational Companies in Nigeria

David Chucks Akan, Suny Oteteya Temile

13

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Artículo de revisión sistemática

Review of studies on elements of materiality in sustainability assurance in corporate reporting

Miseldra Gil-Marín, Víctor Hugo Lindsay Sanmartin, María Zulema Urzua Pérez, Pamela Antonieta San Martín Morales, Claudio Vásquez- Millalén

20

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Stress from teleworking as a consequence of the pandemic in a higher education institution in Medellín

Marllyn Andrea Zea Velez, Lina María Bastidas Orrego, Natalia Isabel Jaramillo Gómez

16

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Components of a stock market transparency measurement model: a literature review

Otilia Miladys Gil Hoyo, Yanni Gabriel Guacaneme Álvarez, Nadeska Gallardo Licháa

26

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Perspectives of environmental management and its dissemination in micro, small and medium-sized enterprises

Claudia Patricia Flórez-Flórez, Edilgardo de Jesús Loaiza Betancur

25

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The Balanced Scorecard Accounting as strategic tool for competitive financial management: a conceptual approach

Jorge Armando Muñoz ruiz, Néstor Enrique Amarís López, Lina María Álvarez Oquendo

22

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