Cooperativismo y Desarrollo

Bibliometric study on tobacco production: references for sustainable local development

Carmen María Pérez Mendoza — 2025-06-16

Tobacco is a plant cultivated throughout almost the entire planet. Despite being harmful to human health, its cultivation and preparation means the generation of jobs for thousands of families and a great significance for the economy. For better yields of tobacco crops and greater effectiveness in its processing, the scientific community strives in researches that allow the achievement of superior results. For this reason, the objective of this work was to describe the behavior of scientific publications in Scopus about tobacco production, as a reference to promote sustainable local development. A descriptive, non-experimental, retrospective and descriptive bibliometric study was carried out with a quantitative approach, using theoretical and empirical methods. The results showed that in the study period 2012-2021, the scientific production of this topic increased, with articles predominating among the types of documents, highlighting the authors Baldwin, Fischer, Schillberg and Commandeur, with Baldwin coinciding as the author with the greatest impact on the topic. The journal with the highest number of contributions was Frontiers in Plant Science, while those with the highest impact index were PLoS ONE and Plant Biotechnology Journal. The bibliometric study carried out constituted a reference for entrepreneurs to consult bibliographies on successful experiences in terms of current trends in tobacco production, with the generation of employment, increased income in the communities and the creation of capacities being the most important effects of sustainable local development.

Urban, suburban and family agriculture. Its contribution to the feeding of the Cuban population

Gustavo Rodríguez Rollero — 2025-06-16

Urban, suburban and family agriculture has become an important alternative for food security in an urbanized planet. In Cuba, it has been consolidated since 1994 as an intensive production system, whose mission is to contribute to local self-sufficiency in agricultural products. The purpose of this article is to analyze the results of key indicators of the system of Urban, Suburban and Family Agriculture in Cuba and the role played by this system in meeting the food needs of the Cuban population. To this end, a review of documents was made, historical series of six indicators of this system were elaborated and trend analyses were carried out. In order to know the consumers' perception of the system and its role in the satisfaction of food needs, a survey of 10 direct, closed, multiple-choice and unipolar questions was designed and applied to a sample of 207 consumers in three provinces of the country. The main results were that, except for one indicator with a downward trend, the others showed an upward trend over the years analyzed, maintaining the production levels of fresh vegetables and condiments. Similarly, it was confirmed by the perception of consumers that urban, suburban and family agriculture is currently one of the main sources of fresh and safe food for the Cuban population.

Workplace diversity and innovation capacity in Ecuadorian mass consumption companies

Diana Mercedes Sánchez Huachi — 2025-06-18

In Ecuador, the inclusion of a diverse workforce is mandatory by agreement of the Ministry of Labor. Although initially companies made it a mandatory task, there is now theoretical and practical evidence that the integration of heterogeneous groups provides multiple perspectives and facilitates innovative solutions. However, other studies warn that labor diversity must be properly managed because it is possible to generate a counterproductive effect, transforming differences into sources of conflict rather than opportunities for innovation. Using descriptive statistics and factor analysis, we sought to identify the influence of labor diversity on the innovation capacity of two mass consumption companies located in the industrial sector of the city of Quito. With the demographic data collected, it was identified that the greatest diversity present in both companies is the diversity of work experience. Additionally, it was identified that in both companies, age and gender diversity had the greatest influence on innovation capacity. This study demonstrated the importance of policies that promote diversity not only as compliance with regulations, but also as a strategy to boost innovation and competitiveness in the industrial sector.

Cultural tourism destination offers to Pinar del Río, Cuba

Pedro Luis González Cruz — 2025-06-21

The article approaches the unused cultural tourist offers in Pinar del Río, Cuba, such as the intangible dimension of its cultural tourist identity, traditionally concentrated in the ecotourism of Viñales, which causes the scarce development of tourist diversity. It pursues as objective to analyze the intangible cultural patrimony as an offer of the cultural tourist destination in Pinar del Río, covering the intangible dimension of the tourist identity of the territory. Techniques were applied to study the evolution of the concepts of intangible cultural heritage and cultural tourism, collection and analysis of sources, structured and unstructured interview and observation. As a result, it shows the tourist attractions of the intangible dimension of its tourist identity and its use as an offer in cultural, religious and site-specific tourist modalities. As a conclusion, it shows the value of the tourist offer and the implementation of strategic development proposals, with structured multidimensional projects, which could improve the tourist diversity, the promotion and commercialization of this market with a competitive cultural product, which supported by the provincial and local governments, private producers, self-employed and new economic actors, would generate jobs and monetary income, making the local community increase the standard of living and provide possibilities for local development.

Action plan for the banking financial management of the photovoltaic panel value chain

José García Martínez — 2025-08-13

In the current moments that Cuba is facing with respect to energy instability, it is necessary to take alternatives that allow minimizing the economic and social problems that this brings with it. The production of photovoltaic panels helps to a great extent to maintain the productive process in some hotel chains, companies, as well as the satisfaction of the needs of some families who have had the possibility to acquire this product in the market, etc. It is also a step forward in terms of pollution reduction, since they work through clean and sustainable energy, thus eliminating the expulsion of carbon monoxide that causes great damage to the environment. The objective of this publication is to design an action plan for the bank financial management of the photovoltaic panel value chain.

Impacts of the inclusion of rural women and young people in local sustainable tourism projects

Jorge Freddy Ramírez Hernández — 2025-08-21

Inclusion is an affirmative action aimed at the full insertion of subjects in society, without exclusion, however, rural areas have been a scenario where the asymmetry between inclusion and exclusion exists, particularly in women and youth. The objective of this study was to systematize the impacts of the inclusion of rural women and young people in local sustainable tourism projects. The type of research used was fundamentally qualitative, based on unstructured interviews, ethnographic research supported by participant observation and triangulation of the information obtained, as the empirical methods used. As a result, the research showed the good practices in terms of economic, social, cultural and environmental impact of local sustainable tourism projects in rural areas and, as a conclusion, its contribution to the development and implementation of social policies in scenarios prone to vulnerable situations, particularly among women and young people, is highlighted.

Racialized gaps in non-state economic ventures

Silfredo Rodríguez Basso — 2025-08-21

The Cuban state has not renounced, in terms of equity, to protect and exalt human dignity, however, when going through an adverse economic context, some manifestations of racism and racial discrimination have re-emerged. In the scenario of the new economic actors, in particular, within the non-state management forms, some manifestations of racial inequality and inequity have reappeared, hence the objective of the present study was to analyze the racialized gaps present in non-state economic enterprises in the city of Pinar del Río. For this purpose, three economic actors were selected: The Non-agricultural Cooperative Café Pinar and the small service enterprises Dainelys's Secret and Café Ortúzar. The empirical methods used were participant observation, unstructured interview and ethnographic with a qualitative and intersectional approach. As a main result, it was possible to make an initial approximation of racialized gaps in non-state enterprises in the aforementioned municipality, given the lack of specific data on the subject, an issue that reveals the presence of significant challenges that require attention in terms of social policy to promote racial equity in the non-state economic sector.

Improvement of the manual of cost standards and procedures for entities in the fishing industry

Yordanka Díaz Pita — 2025-08-13

Cost manuals are basic instruments in the systems of organization and standardization of processes in productive enterprises. They are essential tools for cost control, decision making, definition of standards and performance evaluation. The objective of the research developed is to improve the manual of cost norms and procedures of the La Coloma Industrial Fishing Company, from the inclusion of its main cost elements, vouchers of operations, budget systems, procedures for the elaboration of cards, methods for the calculation and distribution of indirect costs, sets, by-products, ullages, wastes and analysis of variations; for this purpose, general methods of theoretical and empirical levels were used, which allowed characterizing and deepening in the essential particularities of the object of research, contributing, from its practical application to improve efficiency and business effectiveness, reduce errors, increase the levels of accounting control and supervision, regulatory compliance, reducing negative deviations in efficiency and volume, and contributing to an adequate allocation of costs, supporting the decision-making processes derived from the tools associated with management accounting and ultimately allowing the reduction of expenses and the increase of the company's aggregate profit margins from the adequate application of the principle of association of income and expenses.

Plant-based diets among socioeconomic groups of different income levels in Riobamba

Raquel Virginia Colcha Ortiz — 2025-08-18

Plant-based diets have gained recognition as a healthy and environmentally sustainable alternative; however, their implementation may be conditioned by socioeconomic factors that may be specific to the region studied. Therefore, the objective of the research is to analyze the degree of adoption of plant-based diets among socioeconomic groups of different income levels in the city of Riobamba, Ecuador, including factors such as economic barriers, and health/environmental/ethical motivations. A representative sample of the adult population (≥18 years, N=193315) classified by socioeconomic strata (n=300) was studied, recording data of interest through a questionnaire of indicators directly related to the research. The high stratum manifested to follow a predominantly plant-based diet (41 %) compared to the rest (Medium: 26 %; Low: 12 %), while there are economic barriers in the low (78 %) and medium (55 %) stratum, being the most remarkable differences (H=28.45). Health-related motivations for plant consumption were mostly present in the high stratum (66 %), as were environmental and ethical motivations (45 %). The higher the perception of economic barriers, the lower the adoption of plant-based diets (ρ=-0.85), while there is a strong positive correlation with personal motivations (health and ethics), with health (ρ=+0.74) and with environmental/ethical motivation (ρ=+0.78). It is concluded that socioeconomic level directly influences the sustainability of plant-based diets in Riobamba. The formulation of public policies that promote equitable access to this type of diet is recommended.

Improvement of the operational budget system for fishing industry activities

Yailín Rodríguez Peña — 2025-08-14

The operational budget systems are the set of processes and procedures that a company uses to plan, monitor and control its financial operations and performance, representing tools that allow companies to establish specific and measurable financial objectives for each area of the organization, as well as fundamental work instruments for strategic decision making and the identification of areas for improvement in the companies. The present study assumes this object of research, defining as general objective to improve the process of elaboration of the integral system of operational budgets in the La Coloma Industrial Fishing Company, from the integration of the statistical system of accumulation, calculation and analysis of the entity's costs. The study used methods of theoretical and empirical levels in the stages of theoretical foundation, diagnosis and design of a work system that formally supported the process of construction of the operational budget program of the entity, presenting as main results the design of the system of activities aimed at strengthening the process of data collection, design of formats, definition of methods of projections of income and costs, analysis and interpretation of deviations, and training of personnel.

The cooperative social management audit: Assessing impact and sustainability

Leonardo Ojeda Mesa — 2025-07-14