This study analyzes the incidence of creative accounting practices and tax avoidance strategies on the economic sustainability of Colombian MSMEs by applying Dixon’s Q test to detect outliers in accounting records. An explanatory quantitative methodology was used, based on financial information from 150 companies selected through purposive sampling. The results reveal atypical patterns in revenues, costs, profits, and effective tax burden, associated with signs of accounting manipulation or aggressive tax planning. A significant relationship was also identified between these patterns and business economic fragility, reflected in lower liquidity, higher indebtedness, and limited access to formal financing. The study’s original contribution lies in adapting Dixon’s Q test as a replicable, low-cost statistical screening tool for small and homogeneous accounting subsets, supporting forensic auditing, preventive tax control, and economic sustainability assessment in MSMEs with limited financial information.
Agri-food systems face challenges associated with territorial inequalities and limitations in the productive integration of family farming. In this context, the study analyzed the territorial structure of the agri-food system in the province of Sumapaz (Colombia). A mixed-methods study with a predominantly quantitative approach was conducted; it employed a non-experimental, cross-sectional design based on a sample of rural farms. Data were collected through semi-structured interviews and analyzed using exploratory multivariate techniques, including principal component analysis, cluster analysis, and ahp multi-criteria analysis. The results revealed differences among municipalities in terms of productivity, infrastructure, and social organization, identifying three production typologies. Discriminant analysis showed that more than 65% of the differentiation between typologies was explained by socio-institutional variables, while the ahp indicated that agricultural productivity had the highest weight (0.30). These findings demonstrate that territorial consolidation depends on the articulation between productive and organizational capacities.
This study examines the mismatch between qualifications and employment among highly skilled Mexican migrants, with special attention to gender disparities. Its objective is to identify predictors of successful labor-market insertion. Using data from a 2019 online survey of 612 migrants, a logistic regression assessed the effects of gender, academic field, country of degree, destination region, and number of children on the likelihood of successful labor market insertion. Results show that holding a STEM degree, studying abroad, and residing in Nordic countries significantly boost the chances of proper job placement. Women face lower probabilities of successful insertion, particularly as the number of children rises. The findings highlight the importance of gender-equality policies and credential-recognition systems in reducing “brain waste” and improving migrants’ professional integration.
Governance faces growing challenges resulting from accelerated urbanization, socioeconomic inequality, and climate change, which demand a rethinking of territorial management approaches without compromising sustainability. In this context, Inclusive Territorial Governance (ITG) is a strategic approach that promotes horizontal relationships, equitable participation, and social cohesion, especially in historically marginalized communities. This study conducts a systematic bibliographic analysis aimed at identifying theoretical and methodological approaches, effects, challenges, and opportunities associated with ITG, with particular attention to its linkage with community-based circular economy. The findings highlight its positive impact on environmental management, green infrastructure, and territorial resilience. Despite institutional and regulatory limitations, ITG represents a pathway to strengthen self-management, promote sustainable productive models, and foster environmental justice. In summary, ITG offers a comprehensive framework for addressing socio-environmental challenges through inclusion and sustainability.
Political Budget Cycles (PBCS) refer to the fiscal and economic measures implemented by governments to influence electoral outcomes. Employing a panel data model via the Generalized Method of Moments (GMM), across 26 sectors of Colombia’s National Budget between 2000 to 2024, this study identifies the presence of pbc in national elections through investment budget execution. Specifically, the pbc manifests as a cyclical pattern in which budget execution increases during pre-electoral years and contracts during election years. Furthermore, significant increases in investment execution were observed during the years when presidential reelection was authorized in Colombia, confirming opportunistic practices in budget execution. Finally, the sectors with the highest budget allocations and most pronounced cyclical patterns are Presidency, Finance, and Transport.
