Propósito: Evaluar el registro de información relacionada con transacciones de M and A (Mergers and Acquisitions) que contenían earnout como contraprestación contingente de acuerdo con la norma contable IFRS 3 – Business Combination y los aspectos de la revelación de información requerido por el IASB Conceptual Framework for Financial Reporting.Metodología: Investigación exploratoria, descriptiva y cualitativa que buscó, en una visión tridimensional, analizar los aspectos económicos, legales y contables de las transacciones de combinación de negocios realizadas con la adopción de Earnout. Consideradas todas las operaciones de fusiones y adquisiciones realizadas en Brasil de 2016 a 2020 por empresas listadas en la Bolsa de Valores de Brasil y que contenían Earnout.Resultados: Se observó que las empresas adquirentes cumplen con los requisitos regulatorios de la IFRS 3; sin embargo, no aportan uniformidad, integridad y transparencia a la información divulgada sobre las transacciones que contenían earnout.Implicaciones prácticas: Revela la necesidad de repensar los criterios de divulgación de las transacciones con earnout y brindar información útil a los stakeholders a través de los estados financieros y sus notas explicativas con el fin de permitir a las partes interesadas comprender la estructura financiera de la operación y sus posibles impactos futuros en los estados financieros.Valor: Esta investigación contribuye al mercado de capitales, a los reguladores y a otras partes interesadas al demostrar las características económicas y legales frente al tratamiento contable atribuido al earnout en transacciones de fusiones y adquisiciones, llenando un vacío bibliográfico y arrojando luz sobre la necesidad de repensar los criterios. para la divulgación de información útil.

Propósito: Analizar la interconexión entre comportamiento del consumidor paraguayo y productos de origen argentino y brasileño, considerando hostilidades pasadas y actuales relaciones desiguales.Metodología: Mediante muestreo de bola de nieve, se encuestó a 385 paraguayos de clases media-alta de Gran Asunción en persona y en línea durante el primer semestre de 2022. El cuestionario incluyó escalas de país de origen, preferencias de productos y datos demográficos. Se desarrolla y estima un modelo conceptual, utilizando regresión múltiple, que vincula antecedentes con actitudes de consumidores paraguayos hacia productos hechos en Argentina y Brasil.Resultados: Aculturación y recepción de remesas domésticas influyen significativamente en la animosidad del consumidor (AC), incrementándola y mitigándola respectivamente.Implicaciones: Nuevos antecedentes de AC informan y pueden guiar la toma de decisiones empresariales y políticas públicas para abordar la AC en Paraguay.Originalidad: Primera investigación sobre animosidad del consumidor paraguayo.

Purpose: To present a learning community for management skills, which allows diff erent levels of users (expert, novice, and interested) to self-learn through various tools, the materials are presented for diff erent learning styles. Design Methodology: The research approach was mixed (qualitative and quantitative), cross-sectional, and fi eld-based to characterize users and their needs. The platform was developed with an educational software engineering methodology. Results: The design of this type of platform encourages critical refl ection on practical cases present in the company and generates the social and collaborative construction of learning. The results of its implementation measure the usefulness and ease of use of the Technology Acceptance Model (TAM). Originality: A learning community for training staff in small and medium-sized enterprises (SMEs) is presented because some learning management systems (LMS) are expensive and too general.

Purpose: The aim of this paper is to address a company valuation procedure by explaining the steps that must be followed from an economic-fi nancial perspective.Design methodology: We employ the study case methodology to fulfi ll all the procedure stages. Specifi cally, we analyze the Peruvian cement company “Cementos Pacasmayo”. A 10-year discounted cash fl ow (DCF) is presented and brought to present value using a discount rate (WACC) composed by the cost of debt and the cost of capital of thecompany.Findings: We can conclude that the evaluation process should always include the country, industry and company.Practical implications: Our study provides useful implications for management. On the one hand, it is important to highlight the subjectivity to predict some parameters or doing assumptions. On the other hand, it is important to understand and know a good procedure to valuate a company as an insider or a potential investor.Originality value: The proposed model consists of the economic studies of the country, sector and company, which allow the appraiser to specify certain parameters or assumptions for the elaboration of a model that approximates the value of the company.

This article unveils key variables identified by MIC MAC method (Matrix of Crossed Impacts Multiplication Applied to Classification) related to student dropout from the business administration program of the National Open and Distance University-UNAD University (Colombia) in the academic years 2017 and 2018. An instrument was designed, which was applied to a sample of 82 students. The form has 19 questions of four, two, five and six items for the individual, academic, socioeconomic and institutional categories respectively. To mitigate student desertion a bet scenario action plan should be formulated taking into account the key variables, where financial, psychological and strengthening actions are involved in the academic component, aligned with the public policy of the National Plan of Development 2018-2022, the Ministry of National Education (MEN) and the Solidarity Academic Pedagogical Project (PAPS) of the institution. An instrument was designed, which is applied to a sample of 82 students. The form has 19 questions of four, two, five and six items for the individual, academic, socioeconomic and institutional categories respectively. To mitigate student desertion it is necessary to formulate an action plan for the bet scenario taking into account the key variables, where financial, psychological and strengthening actions are involved in the academic component, aligned with the public policy of the National Plan of Development 2018-2022, the Ministry of National Education (MEN) and the Solidarity Academic Pedagogical Project (PAPS) of the institution.

One of the main purposes of marketing is to provide the organization, its products or its brands, with a privileged position not only in the market but also in the minds of their target segment. Nevertheless, there is not a systematic process for achieving it. Therefore, the objective of this article is to propose the stages of the positioning process and its corresponding steps. This research is of documental nature and it required a systematic and objective work in order to design a new approach based mainly on written documents. Said process involved reading, analyzing, summarizing, interpreting and reflecting on the information produced by other authors. The positioning process proposed in this article comprises four stages, nine sub-stages and twenty-four steps. Nonetheless, it is not a rigid but a dynamic process that requires: the necessary adjustments to the strategies and tactics used in order to adapt them to reality; a long-term constant work involving all the management levels of the organization; and conducting every necessary activity for avoiding over-positioning, under-positioning, dubious positioning or confusing positioning.

Smell is one of the most powerful senses and one that best connects emotionally with individuals. For these reasons, large companies are using scent marketing techniques in order to create better and more memorable experiences for consumers while adding value to their products and services. Given the growing importance of scent marketing, our work focuses on studying the use of this technique in three female fashion chain stores in Madrid, Spain, and how it impacts their olfactory environments. Qualitative and quantitative techniques were used to measure the importance and experiences of young women regarding aromas within the stores and in their vicinities.

Green consumer buying behavior has recently increased. According to Kantar World Panel Mexico in 2012, only 16% of Mexicans carried out some ecological action and, in 2019, 7 of 10 Mexicans are willing to buy ecological products. In order to assess the motivators who have driven this change this study aims to examine the intention to purchase green products on young consumers based on the Theory of Planned Behavior incorporating moral obligation. An online survey was applied to a group of 280 public school students from the Northeast region of Mexico. The data were analyzed through the structural equations model with partial least squares (PLS-SEM), which revealed that only attitude and moral obligation have a positive and significant effect on the intention to buy green products.

The study explores the determining attributes of job happiness in millennial workers generation of the north of Chile (Region of Coquimbo) a workforce marked by the irruption of information and communication technologies. Through the application of a multi-attribute compositional model, it is observed that interpersonal relationships with the boss and co-workers are determining factors, even more relevant (as a whole) than monetary and non-monetary remuneration. Also, there are significant differences in the valuation assigned to the types of remuneration according to gender. The need to innovate in motivational policies and corporate remuneration systems is emphasized in response to declared preferences.

Merchandising techniques have the purpose of attracting new customers and that they make strategic purchases at the different points of sale, even in the digital world. However, many organizations continue to ask the question: How effective can merchandising techniques be? Therefore, the objective of this article will be to discern through the review of different scientific articles if this is true in the different contexts analyzed. 132 articles were consulted using various scientific databases, selecting 56 articles from peer-reviewed journals in Ebsco, Redalyc, Scopus, ProQuest and Google Academic. The visualization, presentation, management, seduction and digital merchandising allows to achieve very favorable results, its effectiveness is therefore demonstrated, and not only applicable to physical stores, but also to digital spaces, guaranteeing attraction of new customers and substantial increases in the sales of any company. Finally, it is important to conclude that the businesses that began to update to the new digital merchandising model have had a strong increase in sales, new customers and expansion to different audiences, perhaps forced by the great disruptive agent of COVID-19, but without certainly here to stay.