Resumo O objetivo do estudo é analisar como se organiza a rede de proteção à criança e adolescente vítimas de violência para garantir os seus direitos no contexto brasileiro. Realizou-se uma revisão de escopo pelos portais da Biblioteca Virtual em Saúde (BVS) e periódicos CAPES em todas as bases de dados indexadas. A pergunta foi como a rede de proteção se estrutura para garantir os direitos das crianças/adolescentes vítimas de violência? Das 67 publicações, elencou-se duas unidades temáticas: eixos organizacional e operacional da rede. Ações intersetoriais e multiprofissionais alicerçadas por política públicas descentralizadas repercutem nas características regionais e a identificação de lacunas contribui para a construção de uma rede fortalecida, ágil, eficaz na elaboração dos mecanismos de proteção e intervenção para garantia dos direitos fundamentais desta população. A desarticulação entre a formulação de políticas com a prática profissional reflete na rede de proteção muitas vezes revitimizando a criança ou adolescente. Valores éticos e morais são identificados como fatores que impactam na tomada de decisão ampliando as disparidades.

Resumen El estudio tuvo como objetivo analizar cómo se organiza la red de protección de niños y adolescentes víctimas de violencia para garantizar sus derechos en el contexto brasileño. Se realizó una revisión de alcance mediante los portales de la Biblioteca Virtual en Salud (BVS) y de las revistas CAPES en todas las bases de datos indexadas. La pregunta fue ¿cómo se estructura la red de protección para garantizar los derechos de los niños/adolescentes víctimas de violencia? De las 67 publicaciones se enumeraron dos unidades temáticas: ejes organizativos y operativos de la red. Las acciones intersectoriales y multiprofesionales basadas en políticas públicas descentralizadas inciden en las características regionales y la identificación de brechas contribuye a la construcción de una red fortalecida, ágil y eficaz en el desarrollo de mecanismos de protección e intervención para garantizar los derechos fundamentales de esta población. La desarticulación entre formulación de políticas y práctica profesional se refleja en la red de protección, revictimizando muchas veces al niño o adolescente. Los valores éticos y morales se identifican como factores que impactan en la toma de decisiones, ampliando las disparidades.

Abstract The scope of the study is to analyze how the protection network for children and adolescent victims of violence is organized to guarantee their rights in the Brazilin context. A scoping review was carried out through the portals of the Virtual Health Library (VHL) and CAPES journals in all indexed databases. The question was how is the protection network structured to guarantee the rights of child/adolescent victims of violence? From the 67 publications, two thematic units were identified: organizational and operational axes of the network. Intersectoral and multidisciplinary actions based on decentralized public policies have repercussions on regional characteristics, and the identification of overlooked groups contributes to the construction of a strengthened, agile and effective network in the development of protection and intervention mechanisms to guarantee the fundamental rights of this population. The lack of coordination between policy formulation and professional practice is reflected in the protection network, which often revictimizes children and adolescents. Ethical and moral values are identified as factors that have an impact on decision-making, thereby broadening the disparities.

Resumo Introdução: O bem-estar médico ganhou relevância na área da saúde, especialmente face à “epidemia de esgotamento”. Este estudo tem como objetivo avaliar a implementação e eficácia de um programa para melhorar o bem-estar do pessoal da Unidade Acadêmica de Ginecologia e Obstetrícia A da Faculdade de Medicina da Universidade da República, Uruguai. Método: Foi desenvolvido um estudo descritivo seguindo um modelo lógico de avaliação de programas. Foi implementada uma estratégia organizacional focada na identificação de fatores de stress e na promoção do bem-estar. A intervenção incluiu pesquisas qualitativas, grupos focais e a formação de uma Equipe de Referência em Bem-Estar (ERB), treinada para orientar o processo de melhoria contínua. Resultados: Foram identificadas prioridades nas dimensões carga de trabalho, recursos, comunidade no trabalho, cultura organizacional e equilíbrio entre vida pessoal e profissional. Ao longo do processo, foram implementadas ações-chave para melhorar o ambiente de trabalho e a eficácia das equipes. O compromisso dos líderes das unidades e o trabalho colaborativo com consultores externos foram fundamentais para o sucesso do programa. Discussão: As intervenções organizacionais, embora mais complexas, parecem ser mais eficazes na promoção do bem-estar. As mudanças alcançadas nesta fase inicial sugerem um impacto positivo, embora seja necessário um acompanhamento a longo prazo para garantir a sustentabilidade das melhorias. Conclusões: A experiência inovadora apresentada oferece um roteiro para melhorar o bem-estar do pessoal de saúde em contextos académicos e de saúde, destacando a importância da liderança e da colaboração nestes processos.

Abstract Introduction: Physician well-being has gained relevance in health care, especially in the face of the "burnout epidemic." This study aims to evaluate the implementation and effectiveness of a program to improve the well-being of the staff of the Academic Unit of Gynecology and Obstetrics A of the Faculty of Medicine of the University of the Republic, Uruguay. Method: A descriptive study was developed following a logical model of program evaluation. An organizational strategy focused on identifying stress factors and promoting well-being was implemented. The intervention included qualitative surveys, focus groups, and the formation of a Well-Being Referent Team (ERB), trained to guide the continuous improvement process. Results: Priorities were identified in the dimensions of workload, resources, community at work, organizational culture, and work-life balance. Throughout the process, key actions were implemented to improve the work environment and team effectiveness. The commitment of unit leaders and collaborative work with external consultants were fundamental to the success of the program. Discussion: Organizational interventions, although more complex, appear to be more effective in promoting well-being. The changes achieved at this initial stage suggest a positive impact, although long-term monitoring is required to ensure the sustainability of improvements. Conclusions: The innovative experience presented offers a roadmap for improving the well-being of health personnel in academic and healthcare contexts, highlighting the importance of leadership and collaboration in these processes.

Resumen Introducción: El bienestar médico ha cobrado relevancia en la atención de la salud, especialmente frente a la "epidemia de burnout". Este estudio se propone evaluar la implementación y efectividad de un programa para mejorar el bienestar del personal de la Unidad Académica de Ginecología y Obstetricia A de la Facultad de Medicina de la Universidad de la República, Uruguay. Método: Se desarrolló un estudio descriptivo siguiendo un modelo lógico de evaluación de programas. Se implementó una estrategia organizacional focalizada en la identificación de factores de estrés y la promoción del bienestar. La intervención incluyó encuestas cualitativas, grupos focales y la conformación de un Equipo de Referentes de Bienestar (ERB), capacitado para guiar el proceso de mejora continua. Resultados: Se identificaron prioridades en las dimensiones de carga laboral y exigencias en el trabajo, eficiencia y recursos, comunidad en el trabajo, cultura organizacional e integración trabajo-vida personal. A lo largo del proceso, se implementaron acciones clave para mejorar el ambiente laboral y la efectividad del equipo. El compromiso de los líderes de la unidad y el trabajo colaborativo con consultores externos fueron fundamentales para el éxito del programa. Discusión: Las intervenciones organizacionales, aunque más complejas, parecen ser más efectivas en la promoción del bienestar. Los cambios alcanzados en esta etapa inicial sugieren un impacto positivo, aunque se requiere un seguimiento a largo plazo para asegurar la sostenibilidad de las mejoras. Conclusiones: La experiencia innovadora presentada ofrece una hoja de ruta para la mejora del bienestar del personal de salud en contextos académicos y asistenciales, destacando la importancia del liderazgo y colaboración en estos procesos.

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ABSTRACT Objective: To determine the correlation between the organizational climate, job satisfaction and burnout in the administrative staff of the Daniel Alcides Carrión National University. Methodology: The research was designed as a quantitative study applied with a correlational approach. A cross-sectional non-experimental design was used, since the measurements of the variables were made at a single time. The study population corresponded to a total of430 employees of the Daniel Alcides Carrión National University, which is why a simple random sampling was applied, with a confidence level of 95 % and a margin of error of 5 %, which allowed to determine a sample of 157 employees. For data collection, the survey technique was applied, therefore, three questionnaires were designed as instruments, one for each variable, with a Likert-type response scale. In the case of the Organizational Climate variable, this was based on three dimensions, namely: a) Recognition, b) Teamwork and c) Innovation, which helped to configure a total of 15 items to be evaluated. For the Job Satisfaction variable, it was based on three dimensions, which were: a) Job satisfaction, b) Satisfaction with remuneration and c) Satisfaction with the physical environment, constituting in turn 15 items to be evaluated, while for the Burnout variable, three dimensions were considered: a) Personal exhaustion, b) Depersonalization and c) Demotivation, for a total of 15 items to be evaluated. The questionnaires were subjected to a validity process according to the opinion of experts, who considered that they were suitable in their construction for application, in addition a pilot test was applied with a sample of 85participants, who were not part of the one included in the study, which allowed to determine that these instruments had an internal consistency of Cronbachs Alpha of0.97, 0.95 and 0.89 for the organizational climate, job satisfaction and burnout variables respectively. The data were systematized in an Excel spreadsheet to perform the descriptive statistical analysis, using measures of central tendency to check the frequency and behavior of the variables. Then, the SPSS version 22 program was used to perform inferential statistical calculations. the distribution of the normality of the data was statistically verified using the Kolmogorov-Smirnov test, since the number of the sample was greater than fifty. For the determination of the correlation between the variables, the Spearman rank correlation coefficient was used, because the sample presented a non-normal distribution. The significance of the correlation was established by a level of p<0.05 for hypothesis testing. Results: The results showed that between the Organizational climate variable and the Recognition dimension there is an average level of satisfaction (61.14 %), 35.67 % showed a high level of satisfaction and 3.19 % a very high level of satisfaction. Between the Organizational climate and the Teamwork dimension, a result of 2.23 was obtained, which indicates a perception that there is good teamwork. Regarding the Organizational climate and Innovation, it was found that 52.23 % of employees almost alwaysfeel stimulated to innovate, 33.12 % always feel motivated to innovate and 14.6 5 % sometimes feel that motivation. With respect to the variable Job Satisfaction and the dimension satisfaction with work, it was obtained that 60.5 % feel indifferent with respect to job satisfaction and 39.5 % are satisfied. For the Satisfaction with Remuneration dimension, 36.4 % of employees feel indifferent about their remuneration, 39.8 % feel satisfied and 13.1 % feel very satisfied with their remuneration. Regarding the dimension Satisfaction with the physical environment, 38.8 % declared themselves indifferent with respect to this dimension, 23.2 %o feel satisfied and 0.8 % of the samplefeel very satisfied with the physical environment. With respect to the Burnout variable and the Personal exhaustion dimension, 47.13 % of the employees presented a high level of personal burnout, 33.12 % revealed to have an average level of burnout and 19.75% showed a very high level of burnout. As for the aspect of Depersonalization, the results showed that the majority represented by 85.35% has a very high level of depersonalization, only 0.64 % presented a high level of depersonalization and 14.01 % presented an average level of depersonalization. As for the Demotivation dimension, it was obtained that 30.57 % of employees showed an average level of demotivation, while 69.43 % of workers showed a high level. Finally, the results revealed a positive and significant correlation (Spearman's Rho = 0.299) between organizational climate and job satisfaction. Likewise, a weak negative correlation (-0.153) was observed between organizational climate and burnout. In relation to the organizational climate and burnout variables, a weak negative correlation was observed with a coefficient of-0.153. While for the variables job satisfaction and burnout, a correlation coefficient of-0.024 was observed very close to zero. Conclusion: There is a positive and significant correlation between organizational climate and job satisfaction, and a negative and significant correlation between organizational climate and burnout, suggesting that a better organizational climate is associated with higher satisfaction and lower burnout in workers. This relationship highlights the importance of promoting a positive and conducive work environment to improve the job satisfaction of administrative staff. The need to focus on recognition as an essential component to promote greater job satisfaction is highlighted, it is also observed that teamwork and innovation are key aspects that contribute to the favorable organizational climate at the university. These conclusions emphasize the importance of implementing policies and practices that promote recognition, teamwork and the promotion of innovation as strategies to improve job satisfaction and prevent burnout in administrative staff. It is also highlighted that at higher levels of organizational climate, lower levels of administrative staff are observed, which is why it is important to create a healthy work environment and support the emotional well-being of employees to prevent job burnout. Ultimately, the relationship between organizational climate, job satisfaction and burnout are a multidimensional dynamic that requires a holistic approach. By continuing to research and apply effective approaches to improving the work climate, organizations can cultivate an environment where employees feel valued, motivated, and able to contribute meaningfully. Doingso will not only benefit the workers and the organization, but also set a higher standardfor well-being in the overall work environment.

RESUMEN La investigación se propuso establecer sistémicamente los principales impulsores (drivers) que pueden desarrollar la competitividad de las organizaciones de salud, concretamente para las aseguradoras en salud del régimen contributivo (EPS´s) en el contexto colombiano. El estudio fue interpretativo, cualitativo y descriptivo-exploratorio, estudiando documentos que mostraran los posibles impulsores de la competitividad, adaptándolos a la ‘industria’ de la salud, con un análisis específico. Se identificaron aquellos que, conjuntamente y dentro un comportamiento competitivo-organizacional, podrían ser sus factores diferenciales y competitivos en tres dimensiones o categorías (organizacional, estrategia y resultados) y atravesados por tres niveles de análisis (macro, meso y micro). Esto puede ser útil para aportar al desarrollo de la capacidad competitiva de las EPS nacionales, como plataforma de discusión para la política pública y una posible reforma respecto al sistema de salud y para estudiar la competitividad de este sector y sus organizaciones hacia el futuro.

ABSTRACT The research aimed to systematically identify the main drivers to enhance healthcare organizations' competitiveness, specifically for contributory regime (EPS) health insurers in the Colombian context. The study was interpretative, qualitative, and descriptive-exploratory studying documents that showed the possible drivers of competitiveness, and adapting them to the health 'industry', with a specific analysis. Those that, jointly and within a competitive-organizational behavior could be its differential and competitive factors in three dimensions or categories (organizational, strategy and results) and crossed by three levels of analysis (macro, meso, and micro) were identified. This can be useful in contributing to developing the competitive capacity of national Health Maintenance Organizations (HMOs), serving as a discussion platform for public policy and a possible reform regarding the health system, and studying the competitiveness of the health sector and its organizations in the future.

RESUMO A pesquisa se propôs a estabelecer de forma sistêmica os principais fatores que podem desenvolver a competitividade das organizações de saúde, especificamente para as seguradoras de saúde do sistema contributivo (EPS's) no contexto colombiano. O estudo foi interpretativo, qualitativo e descritivo-exploratório, estudando documentos que mostram os possíveis fatores de competitividade, adaptando-os ao "setor" de saúde, com uma análise específica. Foram identificados aqueles que, em conjunto e dentro de um comportamento competitivo-organizacional, poderiam ser seus fatores diferenciadores e competitivos em três dimensões ou categorias (organizacional, estratégia e resultados) e percorridos por três níveis de análise (macro, meso e micro). Isso pode ser útil para contribuir para o desenvolvimento da capacidade competitiva das EPSs nacionais, como uma plataforma de discussão para políticas públicas e uma possível reforma relativas ao sistema de saúde e para estudar a competitividade do setor de saúde e de suas organizações em direção ao futuro.

Resumen La innovación en la agricultura juega un rol fundamental en la transición de dicha producción hacia esquemas más sostenibles, de allí la importancia de su estudio, especialmente en relación con los procesos productivos. La literatura muestra que, si bien se han hecho varios estudios que examinan las variables que intervienen en los procesos de innovación en el sector agrícola, hacen falta estudios que examinen los procesos de innovación en Colombia. Es por esto que esta investigación tiene como objetivo fundamental, desarrollar un modelo que explique los principales factores que se relacionan con la innovación de procesos en el sector agrícola, utilizando conceptos derivados de modelos de procesos de innovación organizacional desarrollados en la literatura. La metodología de identificación de factores utilizó una muestra de 1.190 Unidades de Producción Agropecuaria (UPA) recolectados en la Encuesta Nacional Agropecuaria, incorporando únicamente productores del departamento de Cundinamarca, Colombia. Con esta muestra, y utilizando para el análisis las variables que son desarrolladas en la literatura, se realizó un análisis de tipo factorial de componentes principales, así como también un análisis factorial confirmatorio de segundo orden. El análisis factorial muestra tres factores latentes, entre ellos “Innovación en Materias Primas”, “Innovación en cultivos” e “Innovación en manejo de Factores Externos”, que al ser los más significativos para el proceso de innovación en procesos, deberían ser considerados como parte fundamental de las políticas públicas del gobierno para facilitar su adopción en el agro colombiano en el futuro. JEL: O30; O13; O31; Q16; Q55

Abstract Innovation in agriculture plays a fundamental role in the transition of said production towards more sustainable schemes, hence the importance of its study, especially in relation to production processes. The literature shows that although several studies have been carried out that examine the variables that intervene in the innovation processes in the agricultural sector, there is a lack of studies that examine the innovation processes in Colombia. This is why the fundamental objective of this research is to develop a model that explains the main factors that are related to process innovation in the agricultural sector, using concepts derived from organizational innovation process models developed in the literature. The factors identification methodology used a sample of 1,190 Agricultural Production Units (UPA) collected in the National Agricultural Survey, incorporating only producers from the department of Cundinamarca, Colombia. With this sample, and using for the analysis the variables that are developed in the literature, a principal components factorial analysis was carried out, as well as a second-order confirmatory factorial analysis. The factor analysis shows three latent factors, among them “Innovation in Raw Materials”, “Innovation in crops” and “Innovation in management of External Factors”, which, being the most significant for the process innovation process, should be considered as fundamental part of the government's public policies to facilitate its adoption in Colombian agriculture in the future. JEL: O30; O13; O31; Q16; Q55

Resumo A inovação na agricultura desempenha um papel fundamental na transição dessa produção para regimes mais sustentáveis, daí a importância do seu estudo, especialmente em relação aos processos de produção. A literatura mostra que embora tenham sido realizados vários estudos que examinam as variáveis que intervêm nos processos de inovação no setor agrícola, faltam estudos que examinem os processos de inovação na Colômbia. É por isso que o objetivo fundamental desta pesquisa é desenvolver um modelo que explique os principais fatores que estão relacionados à inovação de processos no setor agrícola, utilizando conceitos derivados de modelos de processos de inovação organizacional desenvolvidos na literatura. A metodologia de identificação de fatores utilizou uma amostra de 1.190 Unidades de Produção Agropecuária (UPA) coletadas na Pesquisa Agropecuária Nacional, incorporando apenas produtores do departamento de Cundinamarca, Colômbia. Com esta amostra, e utilizando para análise as variáveis desenvolvidas na literatura, foi realizada uma análise fatorial de componentes principais, bem como uma análise fatorial confirmatória de segunda ordem. A análise fatorial mostra três fatores latentes, entre eles “Inovação em Matérias-Primas”, “Inovação em culturas” e “Inovação na gestão de Fatores Externos”, que, sendo os mais significativos para o processo de inovação de processos, devem ser considerados como parte fundamental das políticas públicas do governo para facilitar sua adoção na agricultura colombiana no futuro. JEL: O30; O13; O31; Q16; Q55

Abstract The constant change in the organizational and functional structure of companies has forced the audit to seek new alternatives that guarantee the correct development of the executed processes, which is why auditing is considered important to mitigate risks in organizations. Due to this, this review article aims to investigate the evolution, new trends in auditing, its innovative current and current characteristics to meet the needs of organizations. The review for the article was systemic. 54 articles were searched from databases and search engines such as: Scielo, Redalyc, Dialnet, Scopus y ResearchGate. It was determined that the dynamics of the relationship between the auditor and the company will experience a notable evolution thanks to the application of advanced technological tools such as big data, with advantages not only for the company’s managers and the auditors themselves, but also for the differ- ent interest groups that operate in the market. Also, new trends have emerged such as: cultural audits, virtual audits, continuous auditing and data protection.

Resumen El cambio constante en la estructura organizacional y funcional de las empresas ha obligado a la auditoría a buscar nuevas alternativas que garanticen el desarrollo correcto de los procesos ejecutados, razón por la cual se considera importante la auditoría para mitigar los riesgos en las organizaciones. Debido a ello, el presente artículo indaga respecto de la evolución, las nuevas tendencias de la auditoría, su corriente innovadora y características actuales para satisfacer las necesidades de las organizaciones. La revisión para el artículo fue sistémica. Se revisaron 54 artículos de bases de datos y motores de búsqueda como: Scopus, Scielo, Redalyc, Dialnet, ResearchGate, principalmente. Se determinó que la dinámica entre el auditor y la empresa va a experimentar una notable evolución gracias a la aplicación de herramientas tecnológicas avanzadas como el big data, con ventajas no solo para los gestores de la empresa y los propios auditores, sino también para los distintos grupos de interés que operan en el mercado. También, han surgido nuevas tendencias como: auditorías culturales, auditorías virtuales, auditoría continua y de protección de datos.

ABSTRACT This study aimed to examine the influence of multiculturalism on organizational communication. Such an aim permitted to identify and propose effective strategies to foster the harmonization of cultural diversity in the workplace. The adopted methodology is qualitative in nature and is divided into two methods. First, an equation is established for the search of analytical categories. Secondly, a documentary review is conducted using matrices to identify converging and diverging points. The main conclusion highlights the enriching association between organizational communication and multiculturalism in the workplace. The metaphor of multicultural symphony suggests that, despite inherent challenges, effective management of cultural diversity leads to enhanced and efficient organizational communication.

RESUMEN El objetivo principal del artículo fue examinar la influencia de la multiculturalidad en la comunicación organizacional, con el fin de identificar y proponer estrategias efectivas que fomenten la armonización de la diversidad cultural en el entorno laboral. La metodología adoptada es de naturaleza cualitativa y se divide en dos métodos. En primer lugar, se realiza una ecuación de búsqueda de las categorías analíticas y, en segundo, se lleva a cabo una revisión documental mediante matrices para identificar convergencias y divergencias. La conclusión principal se relaciona con que la interacción entre la comunicación organizacional y el multiculturalismo se presenta como una asociación enriquecedora para el ámbito laboral. La metáfora de la sinfonía multicultural sugiere que, a pesar de los retos inherentes, una gestión efectiva de la diversidad cultural conduce a una comunicación organizacional mejorada y eficiente.

RESUMEN El presente estudio tenía como objetivo analizar la relación entre los rasgos positivos de la Tríada Luminosa, el work engagement y las medidas de resultado laboral (i.e., satisfacción y performance laboral). Además, determinar si el work engagement agrega varianza explicada a la predicción de satisfacción y performance laboral por sobre los rasgos positivos. Y, por último, analizar el rol mediador que presenta el work engagement en dicha relación. Participaron del estudio 360 empleados argentinos con una edad promedio de 44.6 años (DE = 11.4), 59.4% eran mujeres y el 40.6% eran varones. Los instrumentos utilizados fueron: Light Triad Scale –LTS-, Escala Argentina de Compromiso con el Trabajo –EACT-, Cuestionario de Satisfacción con los Recursos Laborales –CSRL-16-, Encuesta sobre Desempeño-performance Organizacional e Individual. A partir de los análisis efectuados se pudo comprobar que el work engagement agrega varianza explicada a la predicción de satisfacción y performance laboral por sobre los rasgos positivos de personalidad. Además, se pudo comprobar un efecto mediador parcial del work engagement en dicha relación. De acuerdo con los resultados obtenidos, se destaca la relevancia del work engagement en el campo laboral, dado que potencia el efecto que puede tener el presentar rasgos positivos de personalidad como los analizados por la Tríada Luminosa, por lo que resulta fundamental incentivar el desarrollo de este.

ABSTRACT The present study aimed to analyze the relationship between the positive traits of the Light Triad, work engagement, and work-related outcomes (i.e., job satisfaction and performance). Additionally, it sought to determine whether work engagement adds explained variance to the prediction of job satisfaction and performance beyond the positive traits. Lastly, the study aimed to examine the mediating role of work engagement in this relationship. The study included 360 Argentine employees with an average age of 44.6 years (SD = 11.4), 59.4% of whom were women and 40.6% men. The instruments used were: Light Triad Scale (LTS), Argentine Work Engagement Scale (EACT), Job Resources Satisfaction Questionnaire (CSRL-16), and Organizational and Individual Performance Survey. The analyses showed that work engagement adds explained variance to the prediction of job satisfaction and performance beyond positive personality traits. Moreover, a partial mediating effect of work engagement in this relationship was found. According to the results obtained, the importance of work engagement in the workplace is highlighted, as it enhances the effect of positive personality traits such as those analyzed by the Light Triad. Therefore, it is crucial to encourage the development of work engagement.

RESUMEN El sector hotelero desempeña un papel crucial en el panorama económico de Azerbaiyán, siendo la gestión de servicios y la resolución de conflictos factores clave para determinar el éxito de las empresas hoteleras. Comprender la relación entre la conflictología y la rentabilidad hotelera es esencial para el crecimiento sostenible de este sector. Si bien el impacto de los conflictos en el desempeño organizacional se ha estudiado en varias industrias, existe una investigación limitada que aborde específicamente la influencia de la conflictología en la gestión de servicios y la rentabilidad en el contexto de la industria hotelera de Bakú. Este estudio tiene como objetivo analizar y evaluar la influencia de la conflictología en la gestión de servicios en hoteles de 3 y 4 estrellas en Bakú, centrándose en los factores que conducen a los despidos voluntarios y su posterior impacto en la rentabilidad del hotel. A través del análisis de correlación y regresión, el estudio revela una correlación muy alta entre las ganancias de los servicios del hotel y los elementos de costo relacionados con los conflictos. La investigación establece un modelo de regresión lineal estadísticamente significativo entre estos indicadores. El estudio identifica y cuantifica los efectos de varios factores relacionados con los conflictos, incluidos los despidos, el tiempo perdido, el sabotaje, los daños y la menor motivación de los empleados, en la rentabilidad general de los hoteles de Bakú. Los resultados destacan la importancia fundamental de optimizar los costos relacionados con los conflictos para el desarrollo de la industria hotelera en Bakú. Al gestionar eficazmente estos factores, las empresas hoteleras pueden aumentar significativamente sus ganancias y contribuir al crecimiento del sector. Esta investigación proporciona información valiosa para los gerentes de hoteles y los responsables de las políticas, y destaca la necesidad de mejorar las estrategias de resolución de conflictos y las prácticas de gestión de servicios para mejorar el desempeño económico de la industria hotelera en Bakú.

ABSTRACT The hospitality industry plays a crucial role in the economic landscape of Azerbaijan, with service management and conflict resolution being key factors in determining the success of hotel enterprises. Understanding the relationship between conflictology and hotel profitability is essential for sustainable growth in this sector. While the impact of conflicts on organizational performance has been studied in various industries, there is limited research specifically addressing the influence of conflictology on service management and profitability in the context of Baku's hotel industry. This study aims to analyze and assess the influence of conflictology on service management in 3- and 4-star hotels in Baku, focusing on the factors leading to voluntary dismissals and their subsequent impact on hotel profitability. Through correlation and regression analysis, the study reveals a very high correlation between hotel service profits and conflict-related cost elements. The research establishes a statistically significant linear regression model between these indicators. The study identifies and quantifies the effects of various conflict-related factors, including dismissals, lost time, sabotage, damage, and reduced employee motivation, on the overall profitability of Baku hotels. The findings highlight the critical importance of optimizing conflict-related costs for the development of the hotel industry in Baku. By effectively managing these factors, hotel enterprises can significantly increase their profits and contribute to the sector's growth. This research provides valuable insights for hotel managers and policymakers, emphasizing the need for improved conflict resolution strategies and service management practices to enhance the economic performance of the hospitality industry in Baku.

Resumen En este artículo, se aborda el diagnóstico empresarial a través de un estudio de caso centrado en Bioeko. El contexto del problema se centra en la necesidad de comprender los factores que afectan al logro de los objetivos estratégicos de una organización. El objetivo del artículo es realizar un análisis exhaustivo de Bioeko, utilizando una herramienta de diagnóstico organizacional. La metodología adoptada se basó en un enfoque descriptivo e inductivo respaldado por un análisis cualitativo. Se desarrolló una herramienta de diagnóstico organizacional en Excel que permite evaluar la organización en cinco áreas clave: estrategia, finanzas, marketing, operaciones y gestión de recursos humanos. Esta herramienta se complementa con cuestionarios específicos automáticos y se basa en diversas dimensiones de análisis para evaluar y mejorar áreas clave de la empresa, incluyendo la situación actual, previsiones, diagnóstico general y resultados. El estudio reveló que, a pesar de contar con fortalezas en la gestión del capital humano, Bioeko necesita mejorar su coordinación, marketing y administración financiera para impulsar su competitividad. En conclusión, se sostiene que la implementación de herramientas de diagnóstico impulsará mejoras constantes en las Mipymes, fomentando la innovación y el aprendizaje a través de un entorno laboral colaborativo. Estos esfuerzos son fundamentales para el crecimiento y el éxito sostenible de las pequeñas y medianas empresas.

Abstract In this article, the business diagnosis is addressed through a case study focused on Bioeko. The problem context is centered on the need to understand the factors affecting the achievement of an organization's strategic objectives. The aim of the article is to conduct a comprehensive analysis of Bioeko, using an organizational diagnostic tool. The methodology adopted was based on a descriptive and inductive approach backed by a qualitative analysis. An organizational diagnostic tool was developed in Excel that allows the assessment of the organization in five key areas: strategy, finance, marketing, operations, and human resource management. This tool is complemented with specific automatic questionnaires and is based on various dimensions of analysis to evaluate and improve key areas of the company, including the current situation, forecasts, general diagnosis, and results. The study revealed that, despite having strengths in human capital management, Bioeko needs to improve its coordination, marketing, and financial administration to boost its competitiveness. In conclusion, it is argued that the implementation of diagnostic tools will drive continuous improvements in SMEs, promoting innovation and learning through a collaborative working environment. These efforts are fundamental for the growth and sustainable success of small and medium-sized enterprises.

Abstract The research analyzes the variables that influence the strengthening of business and tax culture through knowledge management. Methodologically, it is a study with a qualitative and analytical approach. The study highlights the importance of knowledge management as a catalyst for improving organizational culture and tax compliance in companies. Variables such as effective communication allow the organization to improve tax and administrative management through the individual knowledge of each employee. The acquisition of skills and knowledge through training and education strengthens the resilience of individuals to regulatory changes. Technology, used as a management and process optimization tool, reduces error variability while increasing efficiency and performance. Teamwork in the execution of tasks facilitates more efficient planning and optimal allocation of individual responsibilities. Finally, by implementing a risk management approach, it is possible to exercise greater diligence in the early detection of errors and minimize their impact on the ongoing business development context.

Resumen La investigación analiza las variables que influyen en el fortalecimiento de la cultura empresarial y tributaria a través de la gestión del conocimiento. A nivel metodológico es un estudio con enfoque cualitativo y analítico. El estudio destaca la importancia de la gestión del conocimiento como un catalizador para mejorar la cultura organizacional y el cumplimiento tributario en las empresas. Variables como la comunicación efectiva, permite en la organización el mejoramiento en la gestión tributaria y administrativa por medio del conocimiento individual de cada trabajador; la adquisición de habilidades y conocimientos a través de la formación y capacitación fortalece la resiliencia de los individuos ante las modificaciones regulatorias; la tecnología, utilizada como un instrumento para la gestión y optimización de los procesos, reduce la variabilidad de errores, al tiempo que aumenta la eficiencia y el rendimiento; el trabajo en equipo en la ejecución de tareas facilita una planificación más eficiente y una asignación óptima de las responsabilidades individuales; y finalmente, mediante la implementación de un enfoque de gestión de riesgos, es posible ejercer una mayor diligencia en la detección temprana de fallos y en la minimización de su impacto en el contexto del desarrollo del negocio en marcha.

Resumo O contexto cubano atual mostra a necessidade de abordar intencionalmente as competências gerenciais a fim de melhorar a gestão da política de quadros, elementos que devem ser prioritários nos serviços hospitalares. O objetivo deste artigo foi propor um modelo de competências gerenciais para a gestão da política de pessoal em serviços hospitalares. O estudo empregou métodos, técnicas e ferramentas, tais como: analítico-sintético, indutivo-dedutivo, histórico-lógico, revisão da literatura, brainstorming, pesquisas e os softwares UCINET e SPSS. Os resultados do trabalho demonstram a necessidade de elaborar um novo modelo de competências gerenciais para a gestão da política de quadros nos serviços hospitalares cubanos, devido às particularidades do ambiente político e organizacional do país. O modelo é composto por: um objetivo geral, seis princípios, três premissas e um escopo. Para sua execução, é proposto um procedimento de implementação composto por cinco estágios e 15 etapas. As conclusões alcançadas são que, na literatura científica especializada consultada pelos autores, não há evidências em Cuba da existência de um modelo de competências gerenciais para a gestão da política de quadros em serviços hospitalares. O modelo proposto contribui, por meio da interação dos processos identificados na política de quadros com as fases das competências, para uma melhor gestão da política de quadros. Há consenso entre os especialistas consultados quanto à validade científica da proposta.

Resumen El contexto actual cubano evidencia la necesidad de atender intencionadamente las competencias directivas, si se pretende perfeccionar la gestión de la política de cuadros, elementos que en los servicios hospitalarios deben trabajarse prioritariamente. El objetivo del presente artículo consistió en proponer un modelo de competencias directivas para la gestión de la política de cuadros en los servicios hospitalarios. En el estudio se emplearon métodos, técnicas y herramientas, tales como: analítico-sintético, inductivo-deductivo, histórico-lógico, revisión bibliográfica, tormenta de ideas, encuestas y los softwares UCINET y SPSS. Como resultados del trabajo, se demuestra la necesidad de concebir un nuevo modelo de competencias directivas si para la gestión de la política de cuadros en los servicios hospitalarios cubanos se trata, debido a las particularidades del ámbito político y organizacional del país. El modelo está compuesto por: un objetivo general, seis principios, tres premisas y alcance. Para su ejecución se propone un procedimiento de implementación conformado por cinco etapas y 15 pasos. Se arriba como conclusiones a que en la literatura científica especializada consultada por las autoras no se evidencia en Cuba la existencia de un modelo de competencias directivas para la gestión de la política de cuadros en los servicios hospitalarios. El modelo propuesto contribuye, a través de la interacción de los procesos identificados en la política de cuadros, con las fases de las competencias, a una mejor gestión de la política de cuadros. Se evidencia consenso entre los expertos consultados, respecto a la validez científica de la propuesta.

Abstract The current Cuban context evidences the need to intentionally address managerial competencies, if the aim is to improve the management of the cadres policy, elements that should be prioritized in hospital services. The objective of this article was to propose a model of managerial competences for the management of the cadre policy in hospital services. The study employed methods, techniques and tools such as: analytical-synthetic, inductive-deductive, historical-logical, bibliographic review, brainstorming, surveys and the UCINET and SPSS software. As results of the work, it is demonstrated the need to conceive a new model of managerial competences for the management of the cadre policy in Cuban hospital services, due to the particularities of the political and organizational environment of the country. The model is composed of: a general objective, six principles, three premises and scope. For its implementation, it is proposed a procedure consisting of five stages and 15 steps. It is concluded that in the specialized scientific literature consulted by the authors, there is no evidence in Cuba of the existence of a model of managerial competencies for the management of the management of the cadres policy in hospital services. The proposed model contributes, through the interaction of the processes identified in the cadre policy, with the phases of the competencies, to a better management of the cadre policy. There is consensus among the experts consulted regarding the scientific validity of the proposal.

RESUMEN El objetivo de este trabajo consiste en valorar críticamente el modo en que se emplean los términos clave que describen el contenido conceptual y la práctica legislativa de la participación de los trabajadores en la dirección en las organizaciones estatales cubanas, y que aparecen en las principales disposiciones normativas que conforman el derecho de trabajo, el sistema legal empresarial y los documentos programáticos que contienen las estrategias socioeconómicas en Cuba, en su proyección hasta el 2030. Se realizó un estudio observacional descriptivo transversal a partir de procedimientos bibliométricos y el análisis comparativo de los principales documentos regulatorios y normativos enunciados anteriormente. Se evidenció que existe un amplio, multifacético, contextualizado y diferenciado tratamiento de los principales aspectos teóricos, que conforman el «deber ser» de la participación de los trabajadores en la dirección de las organizaciones estatales cubanas. El estudio bibliométrico y análisis comparativo de los textos utilizados permitió constatar que, a pesar de las diferencias económicas, sociopolíticas e ideológicas que existen, se observa cierta coincidencia en el tratamiento del término clave «participación de los trabajadores» que propone el sistema legal y normativo cubano y aquel que plantea la bibliografía especializada a nivel mundial sobre el tema.

ABSTRACT This paper’s purpose is to assess critically the use of key terms operated to describe the conceptual content and normative practice in Cuba’s state organization management of worker’s participation, which appear in main regulatory documents that form labor law regulations. Also in Enterprise’ legal system and programmatic documents that contain the socioeconomic strategies in Cuba in their projection until 2030. It was performed a cross-sectional, descriptive observational study based on bibliometric and comparative analysis of the main regulatory and normative documents stated above. It was evident that there is a broad, multifaceted, contextualized and differentiated treatment of the main theoretical aspects that make up the «duty» of workers' participation in Cuban state organizations management. The comparative analysis allowed stating the fact that besides of the economic, sociopolitical and ideological differences, there is a certain match on the «worker’s participation» keyword treatment provided by the legal and normative Cuban system and the specialized world-level bibliography that studies the subject.

ABSTRACT In this work, it is carried out the design and application of a procedure for the diagnosis of the capacity of management control (C-CGE) of the companies. The procedure described starting from 7 very defined steps: elaboration of a checkup list for the diagnosis of the C-CGE, selection of the companies and the directive training, application of the checkup list, statistical valuation of the results, evaluation of the C-CGE, analysis of the variables and elements, and determination of the lines of action of improvements. The application of the procedure in two companies allowed to determine that as much in ENROH as in the ESBH it is falser than true that there is a good development of the C-CGE. He/she is carried out an analysis for variable identifying that the variables of smaller acting are: team of administration control, study of risks, strategic points of control, preparation and execution of administration audits or yield.

RESUMEN En este trabajo, se realiza el diseño y aplicación de un procedimiento para el diagnóstico de la capacidad de control de gestión (C-CGE) de las empresas. Se describe el procedimiento a partir de 7 pasos bien definidos: elaboración de una lista de chequeo para el diagnóstico de la C-CGE, selección de las empresas y capacitación de los directivos, aplicación de la lista de chequeo, valoración estadística de los resultados, evaluación de la C-CGE, análisis de las variables y elementos, y determinación de las líneas de acción de mejoras. La aplicación del procedimiento en dos empresas permitió determinar que tanto en EMROH como en la ESBH es más falso que verdadero, que hay un buen desarrollo de la C-CGE. Se realiza un análisis por variable identificando que las variables de menor desempeño son: equipo de control de gestión, estudio de riesgos, puntos estrategicos de control, preparación y ejecución de auditorías de gestión o rendimiento.

Abstract Tax culture is essential in modern organizations, as it encourages voluntary tax compliance, improves transparency and reinforces financial sustainability, contributing to the economic and social development of communities. The problem in the Machalilla Parish of Puerto López canton lies in the lack of knowledge and poor compliance with tax regulations by local organizations, which affects their sustainability and operational efficiency. Therefore, the main objective is to analyze the impact of tax culture on the organizational management of the Machalilla Parish. The methodology adopted includes a qualitative and quantitative approach, under a non-experimental design, with a descriptive, bibliographic and field type of research; using surveys applied to 25 leaders and representative members of local organizations, and interviews with community leaders to obtain a deeper insight into the problem. The results indicate that, although the majority of respondents recognize the importance of tax compliance, there is limited knowledge about tax regulations, which translates into inconsistent compliance; Difficulties in accessing specialized tax advice and the negative perception of tax compliance are factors that aggravate the situation. In conclusion, it is necessary to implement tax training programs, improve access to tax advice, and promote a positive tax culture to strengthen organizational management. Collaboration between local organizations and tax authorities is key to achieving these objectives.

Resumen La cultura tributaria es fundamental en las organizaciones modernas, ya que fomenta el cumplimiento fiscal voluntario, mejora la transparencia y refuerza la sostenibilidad financiera, contribuyendo al desarrollo económico y social de las comunidades. La problemática en la Parroquia Machalilla del cantón Puerto López radica en el desconocimiento y cumplimiento deficiente de las normativas fiscales por parte de las organizaciones locales, lo cual afecta su sostenibilidad y eficiencia operativa. Por lo tanto, el objetivo principal es analizar el impacto de la cultura tributaria en la gestión organizacional de la Parroquia Machalilla. La metodología adoptada incluye un enfoque cualitativo y cuantitativo, bajo un diseño no experimental, con un tipo de investigación descriptivo, bibliográfico y de campo; utilizando encuestas aplicadas a 25 líderes y miembros representativos de organizaciones locales, y entrevistas a líderes comunitarios para obtener una visión más profunda de la problemática. Los resultados indican que, aunque la mayoría de los encuestados reconoce la importancia del cumplimiento tributario, existe un conocimiento limitado sobre las normativas fiscales, lo que se traduce en un cumplimiento inconsistente; las dificultades para acceder a asesoría tributaria especializada y la percepción negativa del cumplimiento fiscal son factores que agravan la situación. En conclusión, es necesario implementar programas de capacitación tributaria, mejorar el acceso a asesoría fiscal, y promover una cultura tributaria positiva para fortalecer la gestión organizacional. La colaboración entre las organizaciones locales y las autoridades fiscales es clave para lograr estos objetivos.