<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2310-340X</journal-id>
<journal-title><![CDATA[Cooperativismo y Desarrollo]]></journal-title>
<abbrev-journal-title><![CDATA[Coodes]]></abbrev-journal-title>
<issn>2310-340X</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2310-340X2023000200003</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Conceptualización de instrumentos económicos financieros para la gestión ambiental en Cuba]]></article-title>
<article-title xml:lang="pt"><![CDATA[Conceitualização de instrumentos econômico-financeiros para gestão ambiental em Cuba]]></article-title>
<article-title xml:lang="en"><![CDATA[Conceptualization of economic-financial instruments for environmental management in Cuba]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Monzón Aldama]]></surname>
<given-names><![CDATA[Yenisleidys]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pérez Díaz]]></surname>
<given-names><![CDATA[Sheila]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Marrero Marrero]]></surname>
<given-names><![CDATA[Mercedes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Petersson Roldán]]></surname>
<given-names><![CDATA[Maritza]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pascua Migueles]]></surname>
<given-names><![CDATA[María Leandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Matanzas "Camilo Cienfuegos"  ]]></institution>
<addr-line><![CDATA[Matanzas ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2023</year>
</pub-date>
<volume>11</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2310-340X2023000200003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2310-340X2023000200003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2310-340X2023000200003&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Son numerosos los factores que hoy inciden de manera directa en el medioambiente, afectándolo y deteriorándolo cada vez más. Las actividades económicas y productivas realizadas por el hombre que involucran procesos y procedimientos industriales altamente contaminantes son agentes fundamentales que inciden en el visible deterioro del ambiente. Precisamente de ahí surge la necesidad de que se tome conciencia por parte del sector industrial, empresarial, como por el privado, del daño que provocan las emisiones derivadas de su actuar. Es el Estado, a su vez, el encargado de utilizar instrumentos económicos y financieros que incentiven a estos agentes a hacer uso de la gestión medioambiental en cada proceso de manera responsable. El objetivo propuesto es definir el concepto de instrumento económico financiero para la gestión ambiental en Cuba a partir de los fundamentos teóricos estudiados. La desigualdad de definiciones dadas por los autores precedentes se sintetiza mediante el análisis de la bibliografía recomendada sobre el tema y la recapitulación de los aspectos consultados, la inducción y deducción, así como el método histórico-lógico brinda un concepto de instrumentos económicos financieros para la gestión ambiental, el cual se convierte en el eje fundamental de la investigación titulada: "Conceptualización de instrumentos económicos financieros para la gestión ambiental en Cuba", en la cual se definen los elementos teóricos que sustentan los instrumentos económicos financieros en el contexto ambiental, que incentivan la utilización de los mismos en Cuba para contribuir a la reducción de la contaminación del medioambiente.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Atualmente, existem inúmeros fatores que têm impacto direto sobre o meio ambiente, afetando-o e deteriorando-o cada vez mais. As atividades econômicas e produtivas realizadas pelo homem, que envolvem processos e procedimentos industriais altamente poluentes, são agentes fundamentais que impactam na visível deterioração do meio ambiente. Justamente por isso, surge a necessidade de que o setor industrial e empresarial, bem como o setor privado, estejam cientes dos danos causados pelas emissões resultantes de suas ações. O Estado, por sua vez, é responsável por utilizar instrumentos econômicos e financeiros para incentivar esses agentes a fazer uso responsável da gestão ambiental em cada processo. O objetivo proposto é definir o conceito de instrumentos econômicos e financeiros para a gestão ambiental em Cuba, com base nos fundamentos teóricos estudados. A desigualdade de definições dadas pelos autores anteriores é sintetizada por meio da análise da bibliografia recomendada sobre o assunto e a recapitulação dos aspectos consultados, a indução e a dedução, bem como o método histórico-lógico, fornecem um conceito de instrumentos econômico-financeiros para a gestão ambiental, que se torna o eixo fundamental da pesquisa intitulada: "Conceitualização de instrumentos econômicos financeiros para a gestão ambiental em Cuba", na qual se definem os elementos teóricos que sustentam os instrumentos econômicos financeiros no contexto ambiental, os quais incentivam o uso dos mesmos em Cuba para contribuir com a redução da poluição ambiental.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract There are numerous factors that today have a direct impact on the environment, affecting and deteriorating it more and more. The economic and productive activities carried out by man that involve highly polluting industrial processes and procedures are fundamental agents that have an impact on the visible deterioration of the environment. Precisely from this arises the need for the industrial and business sector, as well as the private sector, to be aware of the damage caused by the emissions derived from their actions. The State, in turn, is responsible for using economic and financial instruments to encourage these agents to use environmental management in each process in a responsible manner. The proposed objective is to define the concept of economic and financial instrument for environmental management in Cuba based on the theoretical foundations studied. The inequality of definitions given by the preceding authors is synthesized through the analysis of the recommended bibliography on the subject and the recapitulation of the aspects consulted, induction and deduction, as well as the historical-logical method provides a concept of financial economic instruments for environmental management, which becomes the fundamental axis of the research entitled: "Conceptualization of financial economic instruments for environmental management in Cuba", in which the theoretical elements that sustain the financial economic instruments in the environmental context are defined, which encourage the use of the same in Cuba to contribute to the reduction of environmental pollution.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[instrumentos económicos financieros]]></kwd>
<kwd lng="es"><![CDATA[gestión ambiental]]></kwd>
<kwd lng="es"><![CDATA[medioambiente]]></kwd>
<kwd lng="pt"><![CDATA[instrumentos econômico-financeiros]]></kwd>
<kwd lng="pt"><![CDATA[gestão ambiental]]></kwd>
<kwd lng="pt"><![CDATA[meio ambiente]]></kwd>
<kwd lng="en"><![CDATA[financial economic instruments]]></kwd>
<kwd lng="en"><![CDATA[environmental management]]></kwd>
<kwd lng="en"><![CDATA[environment]]></kwd>
</kwd-group>
</article-meta>
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