ALBERT

Description: Economic, Administrative and Accounting Sciences have remained in time under a constant transformation generated by the dynamics of the context. the understanding of a constant transformation generated by the dynamics of the context; generating a growth, diversification and specialization of these sciences around the political, social and economic political, social and economic environments. From the above perspective, it is necessary to create spaces for dialogue around the work of the professionals of the the work of professionals in these areas of knowledge that allow for a contextualized appropriation, but on the other hand, on the contextualized appropriation, but above all, that manages to provide real solutions to the sector, this, from a research exercise that provides both epistemological and methodological elements for the generation of new knowledge; such is the case of those compiled within the framework of the Week of Science, Technology, Innovation and Entrepreneurship, namely: Social Alliances between Foundations in the District of Barranquilla, Evaluation of the Structure of the Financial Statements of the SME Computadores y Tecnologías del Caribe dedicated to the Commercialization of Computer Parts and Equipment in Barranquilla after the Implementation of the IFRS, Implementation of an Agricultural Accounting System from the approach of Section 34 of the International Financial Reporting Standards for SMEs, in a coffee farm, digitalization of business processes in the textile sector of the city of Barranquilla, through the implementation of ICT tools, Knowledge Management in 5 Star Hotels in Barranquilla-Colombia.

Description: Published

Description: Las Ciencias Económicas, Administrativas y Contables han permanecido en el tiempo bajo el entendido de una constante transformación generada por las dinámicas del contexto; generando un crecimiento, diversificación y especialización de éstas alrededor de los entornos político, social y económico. Desde la anterior perspectiva se hace necesario, la creación de espacios de diálogo alrededor del quehacer de los profesionales de estas áreas del conocimiento que permitan una apropiación contextualizada, pero sobre todo, que logre dar soluciones reales al sector, ello, desde un ejercicio investigativo que de elementos tanto epistemológicos como metodológicos para la generación de nuevo conocimiento; tal es el caso de las compiladas en el marco de la Semana de la Ciencia, la Tecnología, la Innovación y el Emprendimiento, a saber: Alianzas Sociales entre Fundaciones en el Distrito de Barranquilla, Evaluación de la Estructura de los Estados Financiero de la Pyme Computadores y Tecnologías del Caribe dedicada a la Comercialización de Partes y Equipos de Cómputo en Barranquilla posterior a la Implementación de las NIIF, Implementación de un Sistema de Contabilidad Agropecuaria desde el enfoque de la Sección 34 de las Normas Internacionales de Información Financiera para las Pymes, en una finca cafetera, digitalización de procesos comerciales en el sector textil confecciones de la ciudad de Barranquilla, a través de la implementación de herramientas TIC, Gestión Del Conocimiento en Hoteles 5 Estrellas en Barranquilla-Colombia.

Description: Modern organizations need to respond and adapt to the changing conditions of the context if they want to remain in the market. Among the tools to achieve this, marketing is the foundation to achieve the positioning of a business, a fact that is sometimes underestimated, especially in the world of new business ventures, because they have few resources and want to market directly without any effort. This motivated to write this book called "Strategic Models in Marketing and Entrepreneurship for the Orange Economy: an approach to Colombian cases", as a product of research in the field, where studies are made to identify the potential of the tools available to those in charge of the companies.

Description: Published

Description: Las organizaciones modernas necesitan responder y adaptarse a las condiciones cambiantes del contexto si quieren permanecer en el mercado. Dentro de las herramientas para lograr lo anterior, se encuentra el marketing como fundamento para alcanzar el posicionamiento de un negocio, hecho que en ocasiones se subestima, especialmente en el mundo de los nuevos emprendimientos empresariales, debido a que estas cuentan con pocos recursos y quieren comercializar directamente sin ningún tipo de esfuerzo. Lo anterior motivó a escribir el presente libro denominado “Modelos Estratégicos en Marketing y Emprendimiento para la Economía Naranja: un enfoque a casos colombianos”, como producto de investigaciones en el campo, donde se hacen estudios para identificar las potenciales de las herramientas con las que cuentas los encargados de las empresas.

Description: Latin America has been hit by countless social, political and economic conflicts throughout its history, which have unleashed problems related to violence and social inequality, job creation, and attractiveness to investors. When these aspects manage to be regulated and transformed in favor of the economic and social development of a territory, society can approach a State that favors welfare conditions. However, the high challenges that a national government may encounter on this path are almost impossible to overcome. Even so, an alternative way that some communities and cities have opted for has been to turn their gaze inward, that is, based on their territory, their local culture and effective citizen participation, routes can be identified that dynamize productivity and competitiveness in a sustainable manner. Each of the actors involved in these practices must recognize the potential and real resources of the territory and the community in order to be used to strengthen it. The last few years, more specifically since the emergence of the Covid-19 pandemic contingency, brought high threats to the growth, development and welfare of countries, which resulted in major economic and social challenges that each government is still trying to overcome.

Description: Published

Description: Latinoamérica ha sido golpeada por un sinnúmero de conflictos de orden social, político y económico, a lo largo de su historia, que han desencadenado problemáticas alrededor de la violencia y desigualdad social, la generación de empleos, y el atractivo a inversionistas. Cuando estos aspectos logran ser regulados y transformados en favor del desarrollo económico y social de un territorio, la sociedad se puede acercar a un Estado que favorece las condiciones de bienestar. Sin embargo, los altos retos que un gobierno nacional puede encontrar en este camino resultan casi imposibles de superar. Aun así, una forma alternativa que han optado algunas comunidades y ciudades ha sido la de volver la mirada hacia dentro, es decir, sustentados en su territorio, su cultura local y la participación ciudadana eficaz, se pueden identificar rutas que dinamicen la productividad y competitividad de manera sostenible. Cada uno de los actores que intervienen en estas prácticas, deben reconocer los recursos potenciales y reales con que cuente el territorio y la comunidad a fin de ser utilizadas para el fortalecimiento de la misma. Los últimos años, más específicamente desde la aparición de la contingencia por la pandemia por Covid-19, trajo altas amenazas al crecimiento, desarrollo y bienestar de los países, que se tradujo en grandes retos económicos y sociales que cada gobierno aún intenta sortear. Uno de los desafíos obedeció hacia el repensar la estructura económica que soporta la actividad productiva de la nación, más allá de proponer conocidas herramientas fiscales o monetarias; bajo este panorama, muchas economías se dieron cuenta de la necesidad de ser autosostenibles con los recursos propios que tiene la nación.

Description: In the current era of rapid climate change, accurate characterization of climate-relevant gas dynamics-namely production, consumption, and net emissions-is required for all biomes, especially those ecosystems most susceptible to the impact of change. Marine environments include regions that act as net sources or sinks for numerous climateactive trace gases including methane (CH4) and nitrous oxide (N2O). The temporal and spatial distributions of CH4 and N2O are controlled by the interaction of complex biogeochemical and physical processes. To evaluate and quantify how these mechanisms affect marine CH4 and N2O cycling requires a combination of traditional scientific disciplines including oceanography, microbiology, and numerical modeling. Fundamental to these efforts is ensuring that the datasets produced by independent scientists are comparable and interoperable. Equally critical is transparent communication within the research community about the technical improvements required to increase our collective understanding of marine CH4 and N2O. A workshop sponsored by Ocean Carbon and Biogeochemistry (OCB) was organized to enhance dialogue and collaborations pertaining to marine CH4 and N2O. Here, we summarize the outcomes from the workshop to describe the challenges and opportunities for near-future CH4 and N2O research in the marine environment.

Description: Oxygen-deficient zones (ODZs) are major sites of net natural nitrous oxide (N2O) production and emissions. In order to understand changes in the magnitude of N2O production in response to global change, knowledge on the individual contributions of the major microbial pathways (nitrification and denitrification) to N2O production and their regulation is needed. In the ODZ in the coastal area off Peru, the sensitivity of N2O production to oxygen and organic matter was investigated using 15N tracer experiments in combination with quantitative PCR (qPCR) and microarray analysis of total and active functional genes targeting archaeal amoA and nirS as marker genes for nitrification and denitrification, respectively. Denitrification was responsible for the highest N2O production with a mean of 8.7 nmol L−1 d−1 but up to 118±27.8 nmol L−1 d−1 just below the oxic–anoxic interface. The highest N2O production from ammonium oxidation (AO) of 0.16±0.003 nmol L−1 d−1 occurred in the upper oxycline at O2 concentrations of 10–30 µmol L−1 which coincided with the highest archaeal amoA transcripts/genes. Hybrid N2O formation (i.e., N2O with one N atom from NH+4 and the other from other substrates such as NO−2) was the dominant species, comprising 70 %–85 % of total produced N2O from NH+4, regardless of the ammonium oxidation rate or O2 concentrations. Oxygen responses of N2O production varied with substrate, but production and yields were generally highest below 10 µmol L−1 O2. Particulate organic matter additions increased N2O production by denitrification up to 5-fold, suggesting increased N2O production during times of high particulate organic matter export. High N2O yields of 2.1 % from AO were measured, but the overall contribution by AO to N2O production was still an order of magnitude lower than that of denitrification. Hence, these findings show that denitrification is the most important N2O production process in low-oxygen conditions fueled by organic carbon supply, which implies a positive feedback of the total oceanic N2O sources in response to increasing oceanic deoxygenation.

Description: The largest and commercially appealing mineral deposits can be found in the abyssal seafloor of the Clarion-Clipperton Zone (CCZ), a polymetallic nodule province, in the NE Pacific Ocean, where experimental mining is due to take place. In anticipation of deep-sea mining impacts, it has become essential to rapidly and accurately assess biodiversity. For this reason, ophiuroid material collected during seven scientific cruises from five exploration license areas within CCZ, one area protected from mining (APEI3, Area of Particular Environmental Interest) in the periphery of CCZ and the DIS-turbance and re-COLonisation (DISCOL) Experimental Area (DEA), in the SE Pacific Ocean, was examined. Specimens were genetically analysed using a fragment of the mitochondrial cytochrome c oxidase subunit I (COI). Maximum Likelihood and Neighbour Joining trees were constructed, while four tree-based and distance-based methods of species delineation (ABGD, BINs, GMYC, mPTP) were employed to propose Secondary Species Hypotheses (SSHs) within the ophiuroids collected. The species delimitations analyses concordant results revealed the presence of 43 deep-sea brittle stars SSHs, revealing an unexpectedly high diversity and showing that the most conspicuous invertebrates in abyssal plains have been so far considerably under-estimated. The number of SSHs found in each area varied from 5 (IFREMER area) to 24 (BGR area), while 13 SSHs were represented by singletons. None of the SSHs was found to be present in all 7 areas, while the majority of species (44.2 %) had a single-area presence (19 SSHs). The most common species were Ophioleucidae sp. (Species 29), Amphioplus daleus (Species 2) and Ophiosphalma glabrum (Species 3), present in all areas except APEI3. The biodiversity patterns could be mainly attributed to POC fluxes that could explain the highest species numbers found in BGR (German contractor area) and UKSRL (UK contractor area) areas. The five exploration contract areas belong to a mesotrophic province, while in contrary the APEI3 is located in an oligotrophic province which could explain the lowest diversity as well as very low similarity with the other six study areas. Based on these results the representativeness and the appropriateness of APEI3 to meet its purpose of preserving the biodiversity of the CCZ fauna are questioned. Finally, this study provides the foundation for biogeographic and functional analyses that will provide insight into the drivers of species diversity and its role in ecosystem function.

Description: In the abyssal equatorial Pacific Ocean, most of the seafloor of the Clarion-Clipperton Fracture Zone (CCFZ), a 6 million km2 polymetallic nodule province, has been preempted for future mining. In light of the large environmental footprint that mining would leave and given the diversity and the vulnerability of the abyssal fauna, the International Seabed Authority has implemented a regional management plan that includes the creation of nine Areas of Particular Environmental Interest (APEIs) located at the periphery of the CCFZ. The scientific principles for the design of the APEIs were based on the best – albeit very limited – knowledge of the area. The fauna and habitats in the APEIs are unknown, as are species' ranges and the extent of biodiversity across the CCFZ. As part of the Joint Programming Initiative Healthy and Productive Seas and Oceans (JPI Oceans) pilot action “Ecological aspects of deep-sea mining”, the SO239 cruise provided data to improve species inventories, determine species ranges, identify the drivers of beta diversity patterns and assess the representativeness of an APEI. Four exploration contract areas and an APEI (APEI no. 3) were sampled along a gradient of sea surface primary productivity that spanned a distance of 1440 km in the eastern CCFZ. Between three and eight quantitative box cores (0.25 m2; 0–10 cm) were sampled in each study area, resulting in a large collection of polychaetes that were morphologically and molecularly (cytochrome c oxidase subunit I and 16S genes) analyzed. A total of 275 polychaete morphospecies were identified. Only one morphospecies was shared among all five study areas and 49 % were singletons. The patterns in community structure and composition were mainly attributed to variations in organic carbon fluxes to the seafloor at the regional scale and nodule density at the local scale, thus supporting the main assumptions underlying the design of the APEIs. However, the APEI no. 3, which is located in an oligotrophic province and separated from the CCFZ by the Clarion Fracture Zone, showed the lowest densities, lowest diversity, and a very low and distant independent similarity in community composition compared to the contract areas, thus questioning the representativeness and the appropriateness of APEI no. 3 to meet its purpose of diversity preservation. Among the four exploration contracts, which belong to a mesotrophic province, the distance decay of similarity provided a species turnover of 0.04 species km−1, an average species range of 25 km and an extrapolated richness of up to 240 000 polychaete species in the CCFZ. By contrast, nonparametric estimators of diversity predict a regional richness of up to 498 species. Both estimates are biased by the high frequency of singletons in the dataset, which likely result from under-sampling and merely reflect our level of uncertainty. The assessment of potential risks and scales of biodiversity loss due to nodule mining thus requires an appropriate inventory of species richness in the CCFZ.

Description: Seamounts are abundant and prominent features on the deep-sea floor and intersperse with the nodule fields of the Clarion-Clipperton Fracture Zone (CCZ). There is a particular interest in characterising the fauna inhabiting seamounts in the CCZ because they are the only other ecosystem in the region to provide hard substrata besides the abundant nodules on the soft-sediment abyssal plains. It has been hypothesised that seamounts could provide refuge for organisms during deep-sea mining actions or that they could play a role in the (re-)colonisation of the disturbed nodule fields. This hypothesis is tested by analysing video transects in both ecosystems, assessing megafauna composition and abundance. Nine video transects (ROV dives) from two different license areas and one Area of Particular Environmental Interest in the eastern CCZ were analysed. Four of these transects were carried out as exploratory dives on four different seamounts in order to gain first insights into megafauna composition. The five other dives were carried out in the neighbouring nodule fields in the same areas. Variation in community composition observed among and along the video transects was high, with little morphospecies overlap along intra-ecosystem transects. Despite the observation of considerable faunal variations within each ecosystem, differences between seamounts and nodule fields prevailed, showing significantly different species associations characterising them, thus calling into question their use as a possible refuge area.

Description: With increasing pressure to extract minerals from the deep-sea bed, understanding the ecological and evolutionary processes that limit the spatial distribution of species is critical to assessing ecosystem resilience to mining impacts. The aim of our study is to gain a better knowledge about the abyssal isopod crustacean fauna of the central Pacific manganese nodule province (Clarion–Clipperton Fracture Zone, CCZ). In total, we examined 22 epibenthic sledge (EBS) samples taken at five abyssal areas located in the central northern Pacific including four contracting areas and one Area of Particular Environmental Interest (APEI3). Additional samples come from the DISturbance and reCOLonization experiment (DISCOL) area situated in the Peru Basin, southeastern Pacific. Using an integrative approach that combined morphological and genetic methods with species delimitation analyses (SDs) we assessed patterns of species range size, diversity, and community composition for four different isopod families (Munnopsidae Lilljeborg, 1864; Desmosomatidae Sars, 1897; Haploniscidae Hansen, 1916; and Macrostylidae Hansen, 1916) displaying different dispersal capacities as adults. Isopods are brooders, so their distribution and connectivity cannot be explained by larval dispersal but rather by adult locomotion. In particular, our objectives were to (1) identify potential differences in the distributional ranges of isopod families relative to their locomotory potential and to (2) evaluate the representativeness of the APEI for the preservation of regional biodiversity in the CCZ following mining disturbances. From 619 specimens, our SD analysis could distinguish 170 species, most of which were new to science (94.1 %). We found that increased locomotory ability correlated with higher species diversity with 9 species of Macrostylidae, 23 of Haploniscidae, 52 of Desmosomatidae, and 86 of Munnopsidae. This is supported by family-level rarefaction analyses. As expected, we found the largest species ranges in the families with swimming abilities, with a maximum recorded species range of 5245 and 4480 km in Munnopsidae and Desmosomatidae, respectively. The less motile Haploniscidae and Macrostylidae had maximal species ranges of 1391 and 1440 km, respectively. Overall, rarefaction analyses indicated that species richness did not vary much between areas, but the real number of species was still not sufficiently sampled. This is also indicated by the large proportion of singletons (40.5 %) found in this study. The investigated contractor areas in the CCZ were more similar in species composition and had a higher proportion of shared species between each other than the closely located APEI3 and the distantly located DISCOL area. In fact, the DISCOL area, located in the Peru Basin, had more species in common with the core CCZ areas than APEI3. In this regard, APEI3 does not appear to be representative as serving as a reservoir for the fauna of the investigated contractor areas, at least for isopods, as it has a different species composition. Certainly, more data from other APEIs, as well as preservation reference zones within contractor areas, are urgently needed in order to assess their potential as resources of recolonization of impacted seabed.

Description: Carbon monoxide (CO) is an atmospheric trace gas that plays a crucial role in the oxidizing capacity of the Earth’s atmosphere. Moreover, it functions as an indirect greenhouse gas, influencing the lifetimes of potent greenhouse gases such as methane. Albeit being an overall source of atmospheric CO, the role of coastal regions in the marine cycling of CO and how its budget can be affected by anthropogenic activities, remain uncertain. Here, we present the first measurements of dissolved CO in the Ria Formosa Lagoon, an anthropogenically influenced system in southern Portugal. The dissolved CO concentrations in the surface layer ranged from 0.16 to 3.1 nmol L−1 with an average concentration of 0.75 ± 0.57 nmol L−1. The CO saturation ratio ranged from 1.7 to 32.2, indicating that the lagoon acted as a source of CO to the atmosphere in May 2021. The estimated average sea-to-air flux density was 1.53 μmol m−2 d−1, mainly fueled by CO photochemical production. Microbial consumption accounted for 83 % of the CO production, suggesting that the resulting CO emissions to the atmosphere were modulated by microbial consumption in the surface waters of the Ria Formosa Lagoon. The results from an irradiation experiment with aquaculture effluent water indicated that aquaculture facilities in the Ria Formosa Lagoon seem to be a negligible source of atmospheric CO.