http://bdigital2.ula.ve:8080/xmlui/654321/8480 Wed, 15 Apr 2026 04:21:59 GMT 2026-04-15T04:21:59Z http://bdigital2.ula.ve:8080/xmlui/654321/9781 Gestão de custos: um estudo de caso em uma agroindústria de rações para animais Oliveira, Willians X.; Ramírez-Sánchez, Miguel Y. Este trabalho analisou os custos de uma agroindústria de rações para animais. A pesquisa utilizou dados primários, coletados a partir de relatórios contábeis, considerando-se básica, explicativa, quantitativa, de natureza documental e de campo. Foi possível observar que a utilização do sistema de custeio direto, além de não contrariar os objetivos e as características qualitativas da contabilidade, permitiu ao gestor observar quais produtos geravam melhor margem de contribuição. Ficou evidenciado que o produto mais vendido gerava a pior margem e observou-se que a empresa adotava mistura de vendas que prejudicou seu resultado financeiro. Portanto foi possível alterar o portfólio de produtos em função deste trabalho.; This work analyzed the costs of an animal feed agroindustry. The research used primary data, collected from accounting reports, considered basic, explanatory, quantitative, documentary and field data. It was possible to observe that the use of the direct costing system, besides not contradicting the objectives and qualitative characteristics of the accounting, allowed the manager to observe which products generated the best contribution margin. It was evident that the product that the company sold the most generated the worst margin and it was observed that the company adopted a sales mix that damaged its financial results. Therefore, it was possible to change the product portfolio according to this work. Tue, 02 Jun 2020 00:00:00 GMT http://bdigital2.ula.ve:8080/xmlui/654321/9781 2020-06-02T00:00:00Z http://bdigital2.ula.ve:8080/xmlui/654321/9780 Análisis de la actividad económica regional en Colombia: una aplicación de la metodología STATIS Fajardo, Eddy J.; Romero, Héctor; Ramírez, Guillermo; Vasquez, Maura; Villalba, Deicy El presente estudio realiza un análisis sobre el comportamiento de la economía regional en Colombia para el periodo 2002 hasta 2018. Como metodología de análisis se emplea el STATIS (Structuration des Tableaux a Trois Indices de la Statistique). Los datos se extrajeron del Departamento Nacional de Estadística (DANE), enfocadas en variables tanto económicas como sociales: desempleo, Producto Interno Bruto (PIB) per cápita, tasa de pobreza y niveles de desigualdad del ingreso para veintitrés (23) departamentos de Colombia. Se encontró que los departamentos que obtuvieron mejoras en las variables estudiadas fueron Antioquia, Valle, Santander, Cundinamarca, Meta y la capital del país, Bogotá, mientras que los departamentos que han aumentado en pobreza, desigualdad y desempleo son Chocó, Caquetá, Córdoba, Nariño, Sucre y Magdalena.; The present study analyzes the behavior of the regional economy in Colombia for the period 2002 to 2018. The STATIS (Structuration des Tableaux a Trois Indices de la Statistique) methodology is used. The data was extracted from the National Statistics Department and it was focused on economic and social variables: unemployment, GDP per capita, poverty rate and income inequality levels for twenty-three (23) departments of Colombia. It was found that the departments that had improvements in the variables studied were Antioquia, Valle, Santander, Cundinamarca, Meta and the capital of the country Bogotá. While the departments that had increased in poverty, inequality and unemployment, are Chocó, Caquetá, Córdoba, Nariño, Sucre and Magdalena. Thu, 02 Jul 2020 00:00:00 GMT http://bdigital2.ula.ve:8080/xmlui/654321/9780 2020-07-02T00:00:00Z http://bdigital2.ula.ve:8080/xmlui/654321/9778 Redes sociales al servicio del marketing: análisis comparativo en el caso de Dulceida (España) Vicente-Fernández, Pilar; Vinader-Segura, Raquel; Soria-Ibáñez, María Del Mar Actualmente las redes sociales se erigen como plataformas que redefinen las estrategias de marketing de los anunciantes mediante los influencers. Esta investigación estudia la figura de Dulceida, influencer de moda y belleza, a través del análisis de contenido de la actividad publicitaria en su perfil de Instagram y su canal de YouTube durante 2018. Los resultados subrayan la fuerza de su marca personal en su labor de prescripción, apreciándose diferentes tendencias y potencialidades por parte de ambas plataformas; Today, social networks are emerging as platforms that redefine the marketing strategies of advertisers through influencers. This research studies the figure of Dulceida, a fashion and beauty influencer, through content analysis of advertising activity on her Instagram profile and her YouTube channel during 2018. The results underline the strength of her personal brand in her prescription work, with different trends and potentialities appreciated by both platforms. Thu, 02 Jul 2020 00:00:00 GMT http://bdigital2.ula.ve:8080/xmlui/654321/9778 2020-07-02T00:00:00Z http://bdigital2.ula.ve:8080/xmlui/654321/9775 Longitudinal differentiation of agroeconomic risks linked to long-term climate changes: evidence from the European part of Russia Yashalova, Natalia N.; Cherednichenko, Olga A.; Dovgot’ko, Natalya A.; Ruban, Dmitry A Agroeconomic risks result from climate changes and state of agriculture. The IPCC model of climate changes and the indicators of agricultural land value for economic activity, labour force, and economy diversification are compared for three groups of regions of the European part of Russia. It is established that the value of land is significant in all groups. The agroeconomic risks increase together with the intensity of the forecasted climate changes. Programs of agriculture development should take this evidence into account; Los riesgos agroeconómicos resultan del cambio climático y el estado de la agricultura. El modelo de cambio climático del IPCC y los indicadores del valor de la tierra agrícola para la actividad económica, la fuerza laboral y la diversificación de la economía se comparan para tres grupos de regiones de la parte europea de Rusia. Se establece que el valor de la tierra es significativo en todos los grupos. Los riesgos agroeconómicos aumentan junto con la intensidad de los cambios climáticos previstos. Los programas de desarrollo agrícola deberían tener en cuenta esta evidencia Thu, 02 Jul 2020 00:00:00 GMT http://bdigital2.ula.ve:8080/xmlui/654321/9775 2020-07-02T00:00:00Z