This study aims to develop and validate a strategic model tailored to the unique challenges and contexts faced by micro, small, and medium-sized enterprises (MSMEs) in Ecuador, enhancing their operational efficiency and access to financing. Employing a quantitative approach, the research utilized a non-experimental, cross-sectional design to gather data from a sample of 358 companies. The study revealed that MSMEs are significantly hindered by limited access to financing, lack of managerial skills, and technological gaps. Despite these challenges, MSMEs demonstrated considerable adaptability and resilience, underscoring their critical role in the local economy. The strategic model proposed leverages Porter’s Diamond Model to identify and address the specific competitive and operational challenges encountered by these enterprises. Key findings include the necessity for enhanced financial literacy, simplified regulatory frameworks, and the integration of digital technologies to improve competitiveness. The proposed model focuses on strategic training, fostering innovation, and creating a more supportive financing environment. The implications of this study are profound, suggesting that policymakers and practitioners should streamline regulatory processes, enhance financial and technological support frameworks, and provide tailored training programs. These strategies are intended to bolster the sustainability and growth of MSMEs, contributing to broader economic development. This research contributes to the academic literature by providing empirical evidence on the challenges faced by MSMEs in developing economies and proposing a contextually adapted strategic model to mitigate these challenges, thereby enhancing their economic impact and sustainability.

This article presents an analysis of Russia’s outward foreign direct investment based on the balance of payments. The country has been affected by the “Dutch disease,” characterized by a heavy reliance on the mining industry and revenues from oil and gas exports. The financial account reveals a consistent outflow of capital from Russia, surpassing inflows. A significant portion of domestic investment goes abroad, often to offshore destinations. This capital outflow has not been fully offset by foreign capital inflows. These findings underscore the challenges faced by Russia in managing its financial position, including the need to address capital outflows, diversify the economy, and reduce dependence on raw material exports. Furthermore, this article aims to identify the presence of Russian capital in OECD countries by comparing data from the Central Bank of Russia and the OECD. The analysis reveals significant discrepancies between the two datasets, primarily due to unavailable or confidential information in the OECD dataset. These variations can also be attributed to differences in methodology and the specific nature of Russian outward direct investments, particularly those involving offshore jurisdictions. As a result, accurately determining the extent of Russian capital in OECD countries based on the available data becomes a challenging task (including for the tourism industry as well).

The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.

Objective: This research analyzed the psychometric properties of the Ambivalent Classism Inventory (ICA) in Peru. Methodology: A critical review of literature related to poverty, inequality, and structural gaps was conducted, involving 882 participants aged 14 to 89 years (M = 24.61, SD = 9.07). Results: Exploratory-confirmatory factor analyses were satisfactory, finding a similar factorial structure to the original scale and the adaptation (hostile classism, protective paternalism, and complementary class differentiation). Regarding items, there was a reduction, leaving only 12; however, comparing alternative models, the three-factor structure with 12 reagents showed adequate fit (χ² = 214.588, df = 51, p < 0.001; CFI = 0.996; RMSEA = 0.060; SRMR = 0.033), allowing for invariance testing. Practical Implications: The scale allows for investigating attitude profiles of individuals with privileged social class. Contribution: The instrument is a valuable contribution, considering that the nation has a high poverty rate, leading to economic, political, and social inequality among the population.

In the context of ecological and social challenges in global food systems, this study investigates the potential of agri-food districts to foster balanced territorial development. A multi-step approach to developing sustainable agri-food districts is outlined. How these districts, as integrated systems and meso-level organizational forms, can enhance sustainability through governance is then assessed. This research uses a context-driven analysis pathway involving stakeholder participation and needs identification. The theoretical background, the Italian regulatory framework, and a case study from Lombardy are presented. Needs are identified through participatory approaches and actions are prioritized using desk research and a narrative SWOT analysis combined with key stakeholder discussions (focus group). A total of eighteen needs are identified and categorized into 3 dimensions of sustainability: economic, environmental, and socio-institutional. Findings indicate that agri-food district organization has great potential to help achieve local and regional policy goals in line with the shift to sustainable approaches in the Common Agricultural Policy (CAP). The paper proposes actions to strengthen district capacity-building, focusing on internal governance and sustainable production chains. Additionally, initiatives to attract young people to rural areas and agreements for ecosystem services in agri-food districts are suggested. These actions aim to promote sustainability and competitiveness while addressing challenges related to governance, innovation, branding, demographics, and environment. In conclusion, the study prompts critical inquiry into governance models and system dynamics. The innovative aspects of this study lie in its methodological approach, integration of theory and practice, holistic perspective, policy relevance, and critical inquiry, which collectively contribute to advancing knowledge and understanding in the field of sustainable agriculture and territorial development.