https://revistaschilenas.uchile.cl/handle/2250/154364 \([0-9]{4}\) 2026-04-05T09:37:46Z https://revistaschilenas.uchile.cl/handle/2250/253008 Sustainable Initiatives and Carbon Credit in the Context of the Maslow Pyramid; Iniciativas Sustentáveis e Crédito de Carbono no Contexto da Pirâmide de Maslow The objective of this study is to analyze how different Brazilian companies are incorporating sustainable and innovative practices to meet self-actualization needs, as described in Maslow’s Hierarchy of Needs, applied to carbon credits. It seeks to understand how these practices not only contribute to mitigating climate change but also promote sustainable development and economic and environmental security. For this purpose, annual and sustainability reports of companies participating in the Brazilian Initiative for the Voluntary Carbon Market, coordinated by McKinsey & Company, were analyzed. The methodology involved the collection and analysis of data from these reports, categorizing sustainability and innovation practices according to the levels of Maslow’s Hierarchy of Needs. The main results show that companies have significantly invested in decarbonization and commercialization of carbon credits, with initiatives that meet physiological, safety, social, esteem, and self-actualization needs. These practices have positively impacted sustainable development and the economic and environmental security of Brazil.; The objective of this study is to analyze how different Brazilian companies are incorporating sustainable and innovative practices to meet self-actualization needs, as described in Maslow’s Hierarchy of Needs, applied to carbon credits. It seeks to understand how these practices not only contribute to mitigating climate change but also promote sustainable development and economic and environmental security. For this purpose, annual and sustainability reports of companies participating in the Brazilian Initiative for the Voluntary Carbon Market, coordinated by McKinsey & Company, were analyzed. The methodology involved the collection and analysis of data from these reports, categorizing sustainability and innovation practices according to the levels of Maslow’s Hierarchy of Needs. The main results show that companies have significantly invested in decarbonization and commercialization of carbon credits, with initiatives that meet physiological, safety, social, esteem, and self-actualization needs. These practices have positively impacted sustainable development and the economic and environmental security of Brazil.; O objetivo deste estudo é analisar como diferentes empresas brasileiras estão incorporando práticas sustentáveis e inovadoras para atender às necessidades de autorrealização, conforme descrito na Pirâmide de Maslow, aplicadas ao crédito de carbono. Busca-se compreender como essas práticas não apenas contribuem para a mitigação das mudanças climáticas, mas também promovem o desenvolvimento sustentável e a segurança econômica e ambiental. Para isso, foram analisados relatórios anuais e de sustentabilidade de empresas participantes da Iniciativa Brasileira para o Mercado Voluntário de Carbono, coordenada pela McKinsey & Company. A metodologia envolveu a coleta e análise de dados desses relatórios, categorizando as práticas de sustentabilidade e inovação segundo os níveis da Pirâmide de Maslow. Os principais resultados mostram que as empresas têm investido significativamente em descarbonização e comercialização de créditos de carbono, com iniciativas que atendem às necessidades fisiológicas, de segurança, sociais, de estima e de autorrealização. Estas práticas têm impactado positivamente o desenvolvimento sustentável e a segurança econômica e ambiental do Brasil. https://revistaschilenas.uchile.cl/handle/2250/253001 Digital skills of the collaborator and organizational sustainability: Approaches from the teaching of world geohistory in private universities of Maracaibo; Competencias digitales del colaborador y sostenibilidad organizacional: Aproximaciones desde las enseñanza de la geohistoria mundial en las universidades privadas de Maracaibo The general objective of this research was to analyze digital competencies and organizational sustainability from the teaching of world geohistory in the private universities of Maracaibo. It was based on the theoretical contributions of Almada, C. (2014), Baca (2015), Forni and De Grande (2020), Gómez del Castillo and Gutiérrez (2015), Levano-Francia, Guillén-Aparicio, Tello-Cabello and Collantes- Inga, Z. (2019) Sabri, S. and Sabri-Matanagh, S. (2024), as well as UNESCO (2008). The methodology of the present study has a qualitative approach, based on the phenomenological method, having as a population four social actors from different houses of higher education in the Marabina city, selected under some established criteria, in accordance with the purposes of the present work. Furthermore, the process included various phases, as well as sufficient scientific evidence, to demonstrate that the findings achieved were the product of prolonged observation and interaction with the object of study and subsequently, the execution of the objective analysis and with reflective awareness to try to understand, interpret and communicate social realities. The results confirm that, even though teachers have been working to strengthen digital competencies, there is still a long way to go from organizational sustainability, trying to get closer to new millennium methodologies closer to the new paradigms, as well as offering answers to the Agenda 2030. The final considerations allow us to infer that by using the principles of Sustainable Development, a new generation of professionals from various specialties would be consolidated that are based on the efficient use of resources, teaching models that integrate the use of sustainable, considering events on a global scale, with a holistic and transversal approach that defines the critical citizens of tomorrow.; La presente investigación tuvo como objetivo general analizar las competencias digitales y la sostenibilidad organizacional desde la enseñanza de la geohistoria mundial en las universidades privadas de Maracaibo. Estuvo basada en los aportes teóricos de Almada, C. (2014), Baca (2015), Forni y De Grande (2020), Gómez del Castillo y Gutiérrez (2015), Levano-Francia, Guillén-Aparicio, Tello-Cabello y Collantes-Inga, Z. (2019) Sabri, S. y Sabri-Matanagh, S. (2024), así como la UNESCO (2008). La metodología del presente estudio posee un enfoque cualitativo, basado en el método fenomenológico, teniendo como población a cuatro actores sociales de diferentes casas de estudios superiores de la urbe marabina, seleccionados bajo algunos criterios establecidos, acordes a los propósitos del presente trabajo. Además, se contó en el proceso con diversas fases, así como con suficiente evidencia científica, para demostrar que los hallazgos alcanzados fueron producto de la prolongada observación e interacción con el objeto de estudio y, posteriormente, la ejecución del análisis objetivo y con conciencia reflexiva para intentar comprender, interpretar y comunicar las realidades sociales. Los resultados permiten confirmar que, aun cuando los docentes han estado trabajando en afianzar las competencias digitales, mucho es el camino que debe darse desde la sostenibilidad organizacional, intentando acercarse a metodologías del nuevo mileno más próximas a los nuevos paradigmas, así como a ofrecer respuestas a la Agenda 2030. Las consideraciones finales permiten inferir que al emplear los principios del Desarrollo Sustentable, se consolidaría una nueva generación de profesionales de diversas especialidades que tengan como base el uso eficiente de los recursos, los modelos de enseñanza que integren el uso de recursos sostenibles, considerando para ello los acontecimientos a escala mundial, con un enfoque holístico y transversal que defina a los ciudadanos críticos del mañana. https://revistaschilenas.uchile.cl/handle/2250/253003 Evaluation of financial models from the perspective of capital structure and cash generation: a contribution to management accounting; Evaluación de modelos financieros desde la perspectiva de la estructura de capital y la generación de tesorería: un aporte a la contabilidad de gestión Companies seek to maximize shareholder value, but this must be balanced with the need to maintain adequate solvency. Capital structure, the mix of debt and equity that a company uses, plays a crucial role in this balance. Finding the optimal capital structure is challenging as it involves weighing risk and profitability. Higher debt can increase the risk of insolvency, but it can also reduce the weighted average cost of capital (WACC) and increase return on investment (ROI). Given the above context, this article aims to analyze the optimal capital structure in companies from the perspective of the impact on cash generation and economic value added (EVA), using a technology company as a case study. A mixed methodology was used, combining deterministic models and probabilistic simulations (Monte Carlo) to evaluate financial performance under different leverage scenarios and capital structures. The results highlight that financial leverage can offer significant advantages in terms of profitability and tax optimization, although it poses challenges in cash flow sustainability. It is concluded that strategic management of installed capacity and careful analysis of financial risk are essential to ensure the balance between profitability and liquidity, contributing to strengthening business decision-making.; Las empresas buscan maximizar el valor de sus accionistas, pero esto debe equilibrarse con la necesidad de mantener una solvencia adecuada. La estructura de capital, la combinación de deuda y capital propio que utiliza una empresa, juega un papel crucial en este equilibrio. Encontrar la estructura de capital óptima es un desafío, ya que implica sopesar el riesgo y la rentabilidad. Una mayor deuda puede aumentar el riesgo de insolvencia, pero también puede reducir el costo promedio ponderado del capital (WACC) y aumentar el retorno sobre la inversión (ROI). Dado el anterior contexto, el presente artículo tiene como objetivo analizar la estructura óptima de capital en empresas desde la perspectiva del impacto en la generación de tesorería y el valor económico agregado (EVA), utilizando como caso de estudio una empresa del sector tecnológico. Se empleó una metodología mixta, combinando modelos determinísticos y simulaciones probabilísticas (Monte Carlo) para evaluar el desempeño financiero bajo diferentes escenarios de apalancamiento y estructuras de capital. Los resultados destacan que el apalancamiento financiero puede ofrecer ventajas significativas en términos de rentabilidad y optimización fiscal, aunque plantea desafíos en la sostenibilidad del flujo de caja. Se concluye que una gestión estratégica de la capacidad instalada y un análisis cuidadoso del riesgo financiero son esenciales para garantizar el equilibrio entre rentabilidad y liquidez, contribuyendo al fortalecimiento de la toma de decisiones empresariales. https://revistaschilenas.uchile.cl/handle/2250/253002 Public Labor and Social Protection Policies for Migrants in Latin America in Times of Covid and Post-Covid-19. Existing Gaps for Your Effective Access.; Políticas públicas laborales y de protección social para migrantes en América Latina en tiempos de Covid y post-Covid-19. Brechas existentes para su efectivo acceso; Políticas públicas laborales y de protección social para migrantes en América Latina en tiempos de Covid y post-Covid-19. Brechas existentes para su efectivo acceso The economic crisis that the Covid-19 pandemic has produced in Latin America has generated, in a very marked way, considerable increases in unemployment rates, this coupled with the wear and tear of the services offered by the States to the population and the poor implementation of practice of public policies of a labor nature and social protection, which has had a considerable impact on generating greater gaps to incorporate and care for people in a migratory situation, thus violating fundamental human rights. Methodologically, it is a documentary, descriptive, cross-sectional study, with a non-experimental design. Among its main conclusions, it is pointed out that after the adverse effects generated by the COVID-19 pandemic, the States require a responsible commitment to put into practice public labor policies for social protection without any type of discrimination or exclusion of the migrant population to that these policies achieve true and inclusive effectiveness.; La crisis económica que ha producido la pandemia del Covid-19 en América Latina ha generado, de manera muy marcada, aumentos considerables en las tasas de desempleo, esto aunado al desgaste de los servicios que ofrecen los Estados a la población y la mala implementación de práctica de políticas públicas de carácter laboral y de protección social, lo que ha tenido un impacto considerable en generar mayores brechas para la incorporación y atención de las personas en situación migratoria, vulnerando así derechos humanos fundamentales. Metodológicamente es un estudio documental, descriptivo, transversal, con un diseño no experimental. Entre sus principales conclusiones, se señala que luego de los efectos adversos generados por la pandemia de Covid-19, los Estados requieren de un compromiso responsable para poner en práctica políticas públicas laborales de protección social, sin ningún tipo de discriminación o exclusión de la población migrante para que estas políticas logren una efectividad verdadera e inclusiva.; A crise económica provocada pela pandemia da Covid-19 na América Latina gerou, de forma muito acentuada, aumentos consideráveis nas taxas de desemprego, combinados com a erosão dos serviços oferecidos pelos Estados à população e a má implementação. de políticas públicas de carácter laboral e de protecção social, o que tem tido um impacto considerável na geração de maiores lacunas na incorporação e cuidado de pessoas em situação migratória, violando assim os direitos humanos fundamentais. Metodologicamente, trata-se de um estudo documental, descritivo, transversal, com desenho não experimental. Entre as suas principais conclusões, salienta-se que após os efeitos adversos gerados pela pandemia da Covid-19, os Estados exigem um compromisso responsável na implementação de políticas públicas laborais de proteção social, sem qualquer tipo de discriminação ou exclusão da população migrante para que estes. as políticas alcançam uma eficácia verdadeira e inclusiva.