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Record W4383819253 · doi:10.33423/jabe.v25i3.6199

Working Capital in the Operations of Commercial Companies in Ecuador

2023· article· en· W4383819253 on OpenAlexvenueno aff
Ignacia de Jesús Luzuriaga Granda, Luis Antonio Riofrío Leiva, Fanny Yolanda González Vilela, Yesenia Alexandra Briceño Luzuriaga

Bibliographic record

VenueJournal of Applied Business and Economics · 2023
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicBusiness, Education, Mathematics Research
Canadian institutionsnot available
Fundersnot available
KeywordsWorking capitalCorporationBusinessCapital (architecture)Profit (economics)CashOrder (exchange)Sample (material)Ranking (information retrieval)Investment (military)Current assetFinanceDescriptive statisticsEconomicsStatistics

Abstract

fetched live from OpenAlex

The present study makes an analysis of the working capital of the companies in the commercial sector of Ecuador, in order to know how the working capital affects the economic results of commercial organizations during the year 2021. The research is descriptive, analytical and correlational, based on the database of the Superintendence of Companies (SC) and Insurance SC with a sample of the 40 largest companies according to their assets and applying multiple correlation to determine the relationships between working capital and other selected variables; Among the main results, it is highlighted that one of the components of working capital, current assets, has a direct correlation with total assets, that is, when the company invests the most, it does so in a large majority in resources that can be converted into cash in less than 12 months, with a significance of 0,67. The problem arises from the need to know how the working capital WC influences the obtaining of results at the end of a fiscal year, in one of the largest sectors in the country and that contributes significantly with jobs and taxes to the state; considering also that the largest companies in Ecuador belong to the sector, according to the Ranking of the control body, such as La Favorita Corporation that operates with an investment of $2.178.780.982,22; income tax of $57.787.752,77 and profit for the year 2021 of $232.280.036,22 in the last year reported to the SC.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.556
Threshold uncertainty score0.301

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.048
GPT teacher head0.262
Teacher spread0.214 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2023
Admission routes1
Has abstractyes

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