This study explores the critical role of the retail sector in the global economy and the importance of working capital management within retail businesses. Recognizing retail’s influence beyond just income generation, the research examines its impact on economic stability, job creation, and national GDP, and how it links industries such as manufacturing and logistics. Employing a blended-methods approach, the study integrates quantitative analysis using AMOS software with qualitative insights from interviews with financial managers and retail experts. Key focus areas include cash flow management, market demand, and supplier relationship management in the context of working capital management. Findings highlight the necessity of effective working capital management in maintaining financial stability, optimizing shareholder wealth, and ensuring long-term business viability in the retail sector. Strategies for enhancing profitability, such as improving supplier relationships and adapting to market demands, are identified. This research contributes to understanding the economic impact of the retail sector and the intricacies of working capital management. It offers insights for policymakers, retail managers, and academics, emphasizing the need for supportive retail industry measures and effective financial management practices. The study fills a gap in literature and sets a foundation for future research in this critical area of economic studies and retail management.

The Urabá region, known for its banana production, faces significant challenges due to seasonal droughts that affect crop productivity. The implementation of innovative technologies, such as efficient irrigation systems, is presented as a potential solution to improve the sustainability and profitability of plantations. This study validates the implementation of an irrigation system in a banana (Musa spp.) plantation located in the region of Urabá, in order to meet the water needs of the crop during periods of drought. A case study was carried out in a banana plantation in the region of Urabá, considering the maximum and minimum monthly losses due to drought, and a random sample was used to measure the weight before and after the implementation of the irrigation system, in order to carry out an economic analysis. The study shows that the implementation of a sprinkler irrigation system increases the average weight of the harvested bunches by 20%, which is reflected in an annual increase of 30.3% of exported boxes, obtaining satisfactory results in terms of internal rate of return, cost-benefit ratio and return on investment. The implementation of irrigation systems makes it possible to increase competitiveness in international markets, especially in regions such as Urabá, where the use of these technologies is still incipient.

This study seeks to explore the information value of free cash flow (FCF) on corporate sustainability and investigate the moderating effects of board gender diversity and firm size on the association between FCF and corporate sustainability of Thai listed companies. The dataset consists of companies listed on the Stock Exchange of Thailand (SET) in 2022. Multivariate regression analysis is executed in this study. Subsequently, PROCESS macro served to evaluate the proposed hypotheses. This study found that FCF has a significant positive relationship with corporate sustainability. As well, board gender diversity and firm size both moderate the relationship between FCF and corporate sustainability, such that the positive effect of FCF on corporate sustainability is stronger when the proportion of female boards diminishes, while firm size is smaller. However, when firms have a larger proportion of females on the boards of directors for all levels of firm size, free cash flow indicates that there is no statistically significant effect on corporate sustainability. This study contributes to FCF and sustainability literature by understanding the extent of corporate sustainability.

It is important for society to know the actions implemented by companies in the construction sector to reduce the environmental pollution generated by this industry and to contribute to the solution of economic and social problems in their environment; however, the variables that allow identifying their contributions and impacts are not known. Based on this problem, the study focuses on identifying the factors that influence sustainability management within the construction sector in Colombia. The research presents a predictive approach and uses a quantitative methodology, applying statistical modeling techniques. The sample corresponds to 84 Colombian companies. As a result, a system of equations of the form y=mx+b is presented to describe the deviation of the environmental, economic, social, compensation measures, management, indicators and sustainability reports. The analysis of the intersections constitutes a projective tool to evaluate the relationships and balance points between the dimensions analyzed, helping to identify strengths and opportunities for improvement.

This study investigates the critical skills required for new entrants to succeed in today’s workforce, focusing on both soft and hard skills. Through a comprehensive systematic review of existing literature using the PRISMA method, we analyzed 12 selected journals from an initial pool of 870, sourced from major databases such as Scopus, Science Direct, and Emerald Insight. Our research uncovers four key insights. First, we provide a clear and precise definition of employability skills, establishing the foundation for what competencies are essential for workforce readiness. Second, our analysis identifies a distinct separation between soft and hard skills, with soft skills such as communication, problem-solving, teamwork, ethics, and leadership being universally critical across all industries. Third, while soft skills have broad applicability, hard skills are highly specialized, varying significantly depending on industry and job role. To simplify their understanding and application, we categorized these hard skills into specific groups. Finally, the study highlights the urgent need for further empirical research to validate these findings in real-world settings, as the current conclusions are drawn solely from literature. This potential gap between academic preparation and industry expectations underscores the necessity for ongoing collaboration between educational institutions and employers, which will be a primary focus of our future research.