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In light of recent national strategies such as Plan Maroc Vert and Génération Green 2020–2030, Morocco's agricultural sector is increasingly oriented toward sustainable development, labor rights, and ethical compliance. Despite this evolution, academic understanding of how social audits operate within this context remains fragmented and…

The Balanced Scorecard (BSC) is a strategic management framework that offers an integrated view of organizational performance, supporting managerial control and enhancing long-term competitiveness. While traditionally applied in large enterprises, its adaptation to smaller industrial firms is both relevant and viable, especially considering the operational…

This article introduces Negorealism—a conceptual framework grounded in business realism and inspired by geopolitical theory—as a strategic lens for understanding the rise of automated negotiations in Human-to-AI (H2AI) environments. Developed within the AINA (Artificial Intelligence Negotiation Algorithms) project, the concept addresses how AI systems are…

The management and leadership of an educational institution must respond to a planned idea guided by the mission and vision of the organization, which is why the formulation of plans and strategies locate the actions of managers in Cajamarca. This formulation helps to achieve institutional…

The purpose of this research is to determine the relationship between institutional management and educational quality in a secondary level institution in the La Libertad 2023 region. The methodology applied was a non-experimental research design, descriptive-correlational, and cross-sectional. Developed with the hypothetical deductive method, we…

Companies in the industrial sector continue to face significant challenges in identifying specific solutions that support the formulation of strategies for the continuous improvement of cost management practices. This study focuses on the year 2020, marked by the onset of the COVID-19 pandemic, and aims…

This research aims to enhance the understanding of the Impact of OTAs on the hospitality industry, as a disruptor in the post-pandemic era. Online Travel Agencies have challenged existing and traditional strategies in the hospitality industry, particularly in areas such as room distribution, pricing, and…

In an increasingly volatile and interconnected world, organizations must navigate complex environments shaped by cultural diversity. This study explores how multicultural dynamics can act as a lever to improve strategic foresight processes by enhancing the quality of anticipation, scenario-building, and collective visioning. Despite the growing…

Tourism creates unique pressures on emergency services, particularly in high-season destinations. This study examines the relationship between seasonal tourist influx and 112 emergency call volumes in Constanța County, Romania, between 2018 and 2024. Using a quantitative design, the research analyzes official datasets from the Special…

The valuation of small and medium-sized enterprises (SMEs) is a key task for corporate transactions, succession planning, capital raising and changes in the shareholder structure. In Germany, the valuation of small and medium-sized companies is mainly based on the IDW S 1 standard, which requires…