<?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>2306-9155</journal-id>
<journal-title><![CDATA[Retos de la Dirección]]></journal-title>
<abbrev-journal-title><![CDATA[Rev retos]]></abbrev-journal-title>
<issn>2306-9155</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios de Dirección Empresarial Territorial de la Universidad de Camagüey Ignacio Agramonte Loynaz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2306-91552019000100131</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Distribución de utilidades en condiciones de inflación para las medianas empresas en Mozambique]]></article-title>
<article-title xml:lang="en"><![CDATA[Profit Distribution for Mid-sized Companies in Mozambique under Inflation Conditions]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Agostinho Tomás]]></surname>
<given-names><![CDATA[Armando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González Torres]]></surname>
<given-names><![CDATA[Iris M]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Torres Mora]]></surname>
<given-names><![CDATA[Inés Josefina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Pedagógica de Mozambique  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Camagüey Ignacio Agramonte Loynaz Facultad de Ciencias Económicas ]]></institution>
<addr-line><![CDATA[Camagüey ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Asociación Nacional de Economistas y Contadores de Cuba en Camagüey  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<volume>13</volume>
<numero>1</numero>
<fpage>131</fpage>
<lpage>144</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2306-91552019000100131&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2306-91552019000100131&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2306-91552019000100131&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El objetivo de este artículo es exponer los elementos conceptuales básicos para distribuir utilidades en condiciones inflacionarias en las medianas empresas mozambicanas sin que se afecte significativamente el patrimonio. Se abordó el procedimiento de distribución de utilidades a utilizar en el momento de la inflación intensa como forma de prevenir la descapitalización de la empresa. Se tuvo como premisa el reconocimiento de la inflación en la información financiera y la predicción de quiebra utilizando el modelo de Altman Z-Score para distribuir la utilidad según los estatutos de la sociedad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The aim of this paper is to disclose the basic conceptual elements of distribution under inflation conditions for mid-sized Mozambican companies without a significant negative impact on equity. The procedure for profit distribution in a rampant inflation scenario was evaluated as a way to prevent undercapitalization of the company. This study was based on the premises of recognition of inflation by financial information and bankruptcy prediction, according to the Altman Z-Score model for profit distribution, in compliance with the legal status of the partnership.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[distribución de utilidades]]></kwd>
<kwd lng="es"><![CDATA[inflación]]></kwd>
<kwd lng="es"><![CDATA[medianas empresas]]></kwd>
<kwd lng="en"><![CDATA[profit distribution]]></kwd>
<kwd lng="en"><![CDATA[inflation]]></kwd>
<kwd lng="en"><![CDATA[mid-sized companies]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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