RESUMEN Introducción: En la actualidad existe la necesidad de un modelo de formación de la competencia profesional gestión de seguridad de las personas enfermas en cuidados intensivos. Objetivo: Diseñar un modelo de formación de competencia profesional gestión de la seguridad de personas enfermas en cuidados intensivos. Métodos: Se realizó una investigación cualitativa-descriptiva en la Filial Ciencias Médicas de Baracoa de la Universidad Ciencias Médicas Guantánamo, Cuba, desde 2016 a 2018. El universo estuvo constituido por 74 docentes de la provincia. Se seleccionó una muestra por el método aleatorio simple de 21 docentes de Enfermería, equivalente al 30 %, se emplearon los métodos holístico-configuracional, modelación, análisis documental para la fundamentación de presupuestos epistemológicos, filosóficos, psicológicos y pedagógicos que lo sustentan. Se aplicó un cuestionario mediante entrevista a directivos y profesores. Luego se procedió a estructurar el modelo. Resultados: El modelo comprende tres dimensiones: cognitivo-afectiva de los cuidados intensivos, orientación cultural profesional y valoración reflexiva en la seguridad de la persona enferma en cuidados intensivos. De ellas se estructuraron las configuraciones, a partir de sus relaciones internas y emergieron las cualidades: cognitiva-intelectual de Enfermería en cuidados intensivos, procedimental-motriz y actitudinal-afectiva. Conclusiones: El modelo se conforma como síntesis dialéctica en la integración funcional del saber, saber hacer y saber ser, que le permiten al estudiante garantizar una atención de calidad a partir de identificar, evaluar, reducir o eliminar el riesgo de que se produzca un evento adverso que afecte a: personas enfermas, familiares, población, profesionales y a la propia institución.

ABSTRACT Introduction: Nowadays, there is a need for a training model aimed at the professional competence management of safety of sick people in intensive care. Objective: To design a training model for the professional competence management of safety of sick people in intensive care. Methods: A qualitative-descriptive research was conducted in the Baracoa municipality’s medical sciences campus of Universidad de Ciencias Médicas de Guantánamo, Cuba, from 2016 to 2018. The universe was made up of 74 professors of the province. Using the simple random method, a sample of 21 Nursing professors was selected, accounting for 30%. The holistic-configurational, modeling and documental analysis methods were used for the substantiation of epistemological, philosophical, psychological and pedagogical assumptions that support it. A questionnaire was applied by means of an interview to academic managers and professors. The model was then structured. Results: The model comprises three dimensions: the cognitive-affective dimension of intensive care, professional cultural orientation, and reflective assessment in the safety of the sick person in intensive care. From these, the configurations were structured, based on their internal relationships; and the qualities emerged: cognitive-intellectual of intensive care nursing, procedural-motor and attitudinal-affective. Conclusions: The model is shaped as a dialectical synthesis in the functional integration of knowledge, know-how and know-how to be (values), which allows the student to ensure quality care upon identifying, assessing, reducing or eliminating the risk of an adverse event affecting sick people, their family members, the population, professionals and the institution itself.

Resumo: Objetivo: Analisar as percepções dos estudantes de cinesiologia com relação às fortalezas e debilidades nas aprendizagens associadas ao raciocínio profissional. Método: Estudo transversal descritivo com amostragem não probabilística, no início do primeiro e segundo semestre acadêmico de 2020, abrangendo do primeiro ao quarto ano de formação dos alunos da Escola de Cinesiologia da Universidade Católica de Maule. O instrumento Q-Sort com 14 afirmações foi usado para a coleta de dados, a pontuação foi atribuída de acordo com a posição de cada afirmação. Resultados:Obteve-se a participação de 273 alunos, o que corresponde a 78,7% do total. Os estudantes em um nível inicial para o desenvolvimento da competência diagnóstica apresentam suas maiores fortalezas nas áreas atitudinais e de comunicação, enquanto os alunos que estão cursando o nível intermediário na competência diagnóstica apresentam as principais fortalezas concentradas nas áreas procedimentais e de comunicação.

Resumen: Objetivo: Analizar las percepciones de los estudiantes de kinesiología respecto de las fortalezas y debilidades en los aprendizajes asociados al razonamiento profesional. Método: Estudio descriptivo de corte transversal con un muestreo no probabilístico, al inicio del primer y segundo semestre lectivo del año 2020, abarcando del primer al cuarto año de formación en los estudiantes de la Escuela de Kinesiología de la Universidad Católica del Maule. Para la recolección de datos se utilizó el instrumento Q-Sort con 14 enunciados, el puntaje se asignó según la posición de cada enunciado. Resultados: Se obtuvo una participación de 273 estudiantes correspondientes al 78.7 % del total. Los estudiantes en un nivel inicial para el desarrollo de la competencia diagnóstico presentan sus mayores fortalezas en áreas actitudinales y de comunicación, mientras que aquellos estudiantes que están cursando el nivel intermedio en la competencia diagnóstico, las principales fortalezas están enfocadas en áreas procedimentales y de comunicación.

Abstract: Objective: This study aims to analyze the perceptions of kinesiology students regarding the strengths and weaknesses in their learning associated with professional reasoning. Method: A descriptive cross-sectional study was conducted, employing non-probabilistic sampling, at the beginning of the first and second academic semesters of the year 2020, encompassing students from the first to the fourth year of training at the School of Kinesiology at the Universidad Católica del Maule. Data were collected using the Q-Sort instrument, which consisted of 14 statements, with scores assigned based on the position of each statement. Results: A total of 273 students, accounting for 78.7% of the total, participated in the study. Students at the initial level of diagnostic competence development exhibited their strongest attributes in attitudinal and communication areas. In contrast, students at the intermediate level of diagnostic competence showcased their primary strengths in procedural and communication areas.

PURPOSE OF THE STUDY: This article examines the impact of human capital on supply chain management in state-owned enterprises in South Africa DESIGN/METHODOLOGY/APPROACH: A survey was conducted among members of South Africa's State-Owned Entities Procurement Forum to gather data for this article. Structured questionnaires were used to collect the data, and descriptive analysis was performed using SPSS software FINDINGS: The findings revealed that human capital positively and significantly impacts supply chain management performance in state-owned entities. Three variables concerning human capital practices were practised, namely, organisational structure, skills and competence, and training and development. Based on the findings, supply chain management skills and competence were the strongest and highest predictors of supply chain performance in such entities RECOMMENDATIONS/VALUE: It is recommended that effective human capital practices be aligned with supply chain management practices to enhance supply chain management performance. Moreover, the recommendation made here is that the head of supply chain management in a state-owned entity report directly to the accounting officer. Additionally, the head of supply chain management should be represented within various executive structures and the board of directors for this division to be strategic MANAGERIAL IMPLICATIONS: For supply chain management performance to improve and increase in state-owned entities, organisations must hire employees with the appropriate skills and competencies. State-owned entities should also invest in upskilling their supply chain management teams through continuous training and development. For such training and development to be effective, a skills gap analysis exercise must be undertaken, and all existing gaps must be addressed through practical career development plans JEL CLASSIFICATION: J4

Abstract: The primary objective of this study was to analyze the use of information and communication technologies (ICTs) while assessing the virtual mode teaching performance of professors from the Faculty of Accounting and Administration at the Autonomous University of Chihuahua (Mexico). The study’s design was applied-quantitative, non-experimental, and transectional correlational. The results showed that the professors expressed to have a positive interaction with ICTs and had no difficulty using digital tools when conducting their academic tasks. They perceived that their performance was not affected negatively since they received training to meet with greater competence the challenges they faced. In conclusion, most professors were pleased with using the technologies implemented by their university during the pandemic; however, they felt tired at the end of the day and manifested that they worked more in distance education.

Resumen: El objetivo principal de esta investigación fue analizar el uso de las tecnologías de información y comunicación (TIC) y evaluar el desempeño en la virtualidad de los docentes de la Facultad de Contaduría y Administración de la Universidad Autónoma de Chihuahua (México). El diseño de la investigación fue cuantitativo de tipo aplicada, no experimental y transeccional-correlacional. La población de estudio fue de 481 profesores. Los resultados mostraron una relación favorable hacia las TIC por parte de los docentes, quienes no tuvieron dificultades al utilizar herramientas digitales para el desempeño académico. Éstos perciben que su desempeño no se ha visto afectado, ya que recibieron capacitación para afrontar con mayor competencia los desafíos a los que se enfrentaron. En conclusión, la mayoría de los docentes se sienten complacidos con el uso de las tecnologías implementadas en la universidad durante la pandemia, sin embargo, se sienten cansados al final del día y manifiestan que trabajan más en la modalidad a distancia.

Accounting graduates are entering an uncertain, rapidly changing world that calls for the enhancement of the pedagogy to prepare them for their future world of work. Technical competence needs to be scaffolded with enabling (professional) competencies more than ever before and deep learning is required for students to apply principles in any context. With this in mind, the lecturers at a South African university disrupted (i.e., significantly changed) how a keystone topic in third-year auditing is taught; specifically by creating blended learning interventions for reflection, collaboration, communication, and ethical considerations not previously used in auditing education. This research presents the student perceptions about the appropriateness of these interventions.

ABSTRACT Introduction: An increase in the enrollment acceptance for the dental medicine major and the creation of new decentralized teaching settings have become challenges with respect to the training of students. The state examination certifies the competence of graduates. Objective: To compare the results of the final evaluation corresponding to the subject of Comprehensive Population Care with the results of the first call for the state examination corresponding to the dental medicine major in the context of decentralized teaching settings of Plaza de la Revolución Municipality, Havana, Cuba. Methods: A descriptive and cross-sectional research was carried out with the results of the first call for the state examination corresponding to the dental medicine major in the period 2014-2021, in the context of decentralized teaching settings of Plaza de La Revolución Municipality. The final results were compared with the final scores corresponding to the subject of Comprehensive Population Care. The universe of students (161) were included. Integer numbers and percentages were used. Results: The results corresponding to the subject of Comprehensive Population Care were slightly higher than the results obtained in the state examination. Both were characterized by predominantly high performance scores, accounting for 69.5 % and 57.1 %, respectively. Conclusions: The satisfactory quality of the teaching results corresponding to the final exams for the subject of Comprehensive Population Care and the state examination maintained a tendency of improving scores in the last three academic years.

RESUMEN Introducción: La ampliación de la matrícula en la carrera de estomatología y la apertura de nuevos escenarios docentes descentralizados han constituido un reto en la formación de los educandos. Con el ejercicio del examen estatal se certifica la competencia de los egresados. Objetivo: Comparar los resultados de la evaluación final de la asignatura Atención integral a la población con los del examen ordinario estatal de la carrera de estomatología en los escenarios docentes descentralizados de Plaza de la Revolución. Métodos: Se realizó una investigación descriptiva y transversal de los resultados del examen ordinario estatal de la carrera de estomatología en el período 2014-2021, en los escenarios docentes descentralizados de Plaza de La Revolución. Los resultados finales se compararon con la nota final de la asignatura Atención integral a la población. Se trabajó con el universo de los estudiantes (161). Se utilizaron los números enteros y el porcentaje. Resultados: Los resultados de la asignatura Atención integral a la población fueron ligeramente superiores a los obtenidos en la prueba estatal. En ambos predominaron las calificaciones de alto rendimiento, para un 69,5 % y un 57,1 % respectivamente. Conclusiones: La calidad satisfactoria de los resultados docentes de los exámenes finales de Atención integral a la población y el estatal se mantuvieron con una tendencia a la mejoraría de las calificaciones de los últimos tres cursos.

RESUMEN Este artículo de revisión presenta un análisis sobre las posibilidades propedéuticas para evaluar en un modelo de resultados de aprendizaje; además, reconoce que las acciones de enseñanza, aprendizaje y evaluación forman parte de la misma unidad. De igual manera, los criterios de evaluación del aprendizaje en la disciplina contable deben construirse en relación con la concepción de aprendizaje y el tipo de competencia (básica, genérica, específica) abordada, actividad considerada de alta complejidad como lo evidencia la sistematización de la práctica. En su parte final, después de establecer un ejemplo de evaluación en la asignatura de comprensión y creación de textos académicos correspondiente a la formación general del contador público, se desarrolla la discusión académica sobre las taxonomías que podría asumir la universidad en la construcción, despliegue y seguimiento de una ruta para evaluar en el sentido de resultado; así, se formula una propuesta de taxonomía para el ámbito de las competencias específicas o técnicas de la disciplina objeto de estudio.

ABSTRACT This review article presents an analysis of the propaedeutic possibilities to evaluate in a model for learning outcomes; additionally, it recognizes that teaching, learning, and evaluation actions are part of the same unit. Likewise, the learning assessment criteria in the accounting discipline must be constructed in relation to the learning conception and the type of addressed competence (basic, generic, specific); a highly complex activity as evidenced by the systematization of the practice. In its final part, after establishing an example of evaluation in the subject of comprehension and creation of academic texts corresponding to the general training of the public accountant, the academic discussion is developed on the taxonomies that the university could assume in the construction, deployment and monitoring of a route to evaluate in the sense of the result; therefore, a taxonomy proposal is formulated for the field of specific or technical competences of the discipline under study.

Abstract The evaluation of teaching competencies is a necessary process to improve the quality of higher education. The objective of this research was to analyze the teaching skills of the teaching staff of the Faculty of Accounting and Administration (FCA) of the Universidad Autónoma de Chihuahua. The research was quantitative in nature; the design was non-experimental, cross-sectional descriptive, and the sampling was probabilistic. For this, in addition, bibliographic consultations and field research were carried out. Thus, with a sample of 230 teachers, the current situation of teaching competencies in the FCA was described and analyzed. The main results indicate the need to implement appropriate training programs for teachers, since there are areas of opportunity that must be strengthened, as well as taking into account the influence of teachers' age and employment status.

Resumen La evaluación de competencias docentes es un proceso necesario para mejorar la calidad educativa de nivel superior. El objetivo de la presente investigación fue analizar las competencias docentes de la plantilla de profesores de la Facultad de Contaduría y Administración (FCA) de la Universidad Autónoma de Chihuahua (UACH). La investigación fue de naturaleza cuantitativa; el diseño fue no experimental, transeccional descriptivo, y el muestreo fue probabilístico. Para ello, además, se realizaron consultas bibliográficas e investigación de campo. Así, con una muestra de 230 docentes, se describió y analizó la situación actual de las competencias docentes en la FCA. Los principales resultados señalan la necesidad de implementar programas de capacitación adecuados a los docentes, ya que se cuenta con áreas de oportunidad que se deben fortalecer, así como tomar en cuenta la influencia que ejercen la edad y la situación laboral de los docentes.

Resumo A avaliação das competências docentes é um processo necessário para melhorar a qualidade do ensino superior. O objetivo desta pesquisa foi analisar a capacidade docente do corpo docente da Faculdade de Contabilidade e Administração (FCA) da Universidade Autônoma de Chihuahua (UACH). A pesquisa foi de natureza quantitativa; o delineamento foi não experimental, transversal descritivo e a amostragem foi probabilística. Para tanto, foram realizadas consultas bibliográficas e pesquisas de campo. Assim, com uma amostra de 230 professores, foi descrita e analisada a situação atual das competências docentes na FCA. Os principais resultados apontam para a necessidade de implementação de programas adequados de formação de professores, uma vez que existem áreas de oportunidades que devem ser fortalecidas, bem como levando em consideração a influência da idade dos professores e da situação de emprego.

ABSTRACT In the Accounting and Finance degree course it is of vital importance to learn how to record the economic events that occur in an economic entity. The integral formation of the future professionals of this branch of the economic sciences has to take into account this element, which is materialized through the integration of knowledge, abilities, values, motivations and performances that are developed in the labor scope, harmonized in dimensions and indicators and that originate a change in the treatment when registering economic facts as professional competence. This research supports the initial formation of this authority-capacity in students through the teaching-learning process of the subjects General Accounting I, II, III and IV with the use of methods that make it possible to reveal a theoretical and methodological analysis, in addition to demonstrating the relevance of the proposal.

RESUMEN En la carrera Licenciatura en Contabilidad y Finanzas es de una importancia vital el aprendizaje de cómo se realizan los registros de los hechos económicos que se suceden en una entidad económica. La formación integral de los futuros profesionales de esta rama de las ciencias económicas tiene que tener en cuenta este elemento, el cual se materializa a través de la integración de conocimientos, habilidades, valores, motivaciones y desempeños que se desarrollan en el ámbito laboral, armonizados en dimensiones e indicadores y que originan un cambio en el tratamiento al registrar hechos económicos como competencia profesional. Esta investigación sustenta la formación inicial de esta autoridad-capacidad en estudiantes mediante el proceso de enseñanza-aprendizaje de las asignaturas Contabilidad General I, II, III y IV con el empleo de los métodos que posibilitan revelar un análisis teórico y metodológico, además de demostrar la pertinencia de la propuesta.

In recent times, the chartered accountant profession was regularly in the news for reasons pertaining to the unethical and unprofessional behaviour of members. The profession has an important role to play in the South African economy, as members will often fulfil important decision-making roles in business. In a response to the dilemmas the profession is facing, we analysed the implications for the profession and society due to a resistance to include research as a pedagogical activity in the chartered accountancy educational landscape. Through deliberative research activities, students have the opportunity to engage with community members and with societal challenges that could foster reflexivity and humaneness in students. In addition, critical and problem-solving skills are cultivated. These are skills that are difficult to assess in the form of an examination, and the absence of research as pedagogical activity in this particular educational landscape, impacts the cultivation of these skills in future chartered accountants. This is so, as the chartered accountancy educational landscape is significantly influenced by the power that resonates within the profession and culminates into the disciplinary power mechanism of the examination. The South African Institute of Chartered Accountants (SAICA) set an external examination, called the Initial test of Competence (ITC), which graduates need to write upon leaving institutes of higher learning. Success in this SAICA-examination therefore impacts on the teaching and learning pedagogy adopted by chartered accountants in academe. If chartered accounting students were instead primarily being exposed to technical content assessed via an examination, also being exposed and introduced to deliberative research, the possibility exists that students, through critical reflexivity, could move beyond the constraints of the self to that of the communal other in line with the African notion of ubuntu can be enhanced.

RESUMO Este caso de ensino tem o objetivo de discutir como as análises incrementais de custos podem ser utilizadas como subsídio para a tomada de decisão. O caso retrata uma empresa pesqueira que sofreu uma ruptura na demanda do mercado internacional em decorrência da pandemia da COVID-19. Os gestores, que já agiam para mitigar problemas financeiros anteriores, agora precisavam decidir como escoar a produção de peixes em um cenário de pandemia. A partir desse contexto, o caso incentiva o desenvolvimento da competência analítica dos(as) estudantes ao estimulá-los(as) a refletir sobre o impacto de uma ruptura na demanda, a identificação de custos relevantes para a tomada de decisão a partir de uma demonstração de resultado simplificada e a tomada de decisão gerencial baseada em análises incrementais de custos. Este caso, baseado em entrevistas e dados contábeis aproximados, foi projetado para as disciplinas que envolvam custos em cursos de graduação e pós-graduação (lato sensu e stricto sensu) nas áreas de Administração e Ciências Contábeis.

ABSTRACT This teaching case aims to understand how incremental cost analysis can be applied in decision-making. The case portrays a fishing company in the segment that suffered a disruption in demand from the international market as a result of the COVID-19 pandemic. Its managers, who already acted to mitigate previous financial problems, now need to decide how to dispose of fish production during the pandemic. The case encourages the development of analytical competence on the impact of a rupture in demand, the identification of relevant costs for decision-making from an income statement, and managerial decision-making based on incremental cost analyzes. This case, based on interviews and estimated accounting data, was designed for undergraduate and graduate courses focused on costs in the areas of Business and Accounting.

Abstract: This research proposes learning by gamification in a role-playing game with accounting students who face a business situation in the classroom. Groups of three students assume the role of the manager, the accountant, and the internal auditor and make management and ethical decisions. Comparatively, another group of students who received content by traditional methods was analyzed. A Likert-type questionnaire was applied to measure motivation in all students. A factorial ANOVA quasi-contrasted experiment was used to assess score differences in the incidence of the methodological and the motivational factors. The results showed significant differences for both factors. It is concluded there exist a correlation between the grades of students and the development of their own accounting career content by the proposed role-playing gamification.

Resumen: Esta investigación propone un aprendizaje por gamificación en un juego de rol con estudiantes de contabilidad que enfrentan dentro del aula una situación empresarial. Se estudian los resultados donde grupos de tres estudiantes asumen el papel del gerente, el contador y el auditor interno; y toman decisiones vinculadas a la gestión y a la ética. Comparativamente se analizó otro grupo de estudiantes que recibieron contenidos por métodos tradicionales. Simultáneamente se aplicó un cuestionario tipo Likert para medir la motivación en todos los estudiantes. Mediante un cuasiexperimento contrastado por una ANOVA factorial, se buscaron diferencias en las calificaciones por la incidencia del factor metodológico y el motivacional. Los resultados mostraron diferencias significativas para ambos factores. Se concluye que existe una relación entre las calificaciones de los estudiantes de contabilidad y el desarrollo de contenidos propios de la carrera a través del juego de rol propuesto.

ABSTRACT The population of international migrants in an irregular situation (IMIS) often finds itself in a condition of particular vulnerability that has an impact on its health. Additionally to this, these migrants face multiple barriers that hinder or even impede their access to health services. This review aims at identifying and describing initiatives that address access to health services in the IMIS population. To this end, a narrative review was conducted in PubMed, Embase, Health Systems Evidence, Cochrane, LILACS, and Scielo, between July and August of 2017. Seven hundred and eighty-seven (787) articles were found, of which 26 have been included, accounting for 31 initiatives. Most of these initiatives are located in North America (61%), South-East Asia (10%), and Northern Europe (10%). They refer mostly to primary (48%) and tertiary (52%) services; urgency/emergency services (39%); provide administrative (65%) and financial accessibility (45%); and respond to needs at the "destination" stage of the migration process (97%). It can be concluded that there are several initiatives that deal with the problems faced by the IMIS population in terms of access to healthcare services. However, no initiatives were found aimed at rehabilitation and sexual health; contact and quality, gender perspective, and cultural competence in health.

RESUMEN La población migrante internacional en situación irregular (MISI) suele encontrarse en una condición de particular vulnerabilidad que impacta en su salud, y sumado a esto, enfrenta múltiples barreras que dificultan e incluso impiden su acceso a los servicios de salud. La presente revisión tiene por objetivo identificar y describir iniciativas que abordan el acceso a los servicios de salud en población MISI. Para ello, se realizó una revisión narrativa en PubMed, Embase, Health Systems Evidence, Cochrane, LILACS y Scielo entre julio y agosto de 2017. Se encontraron 787 artículos, de los cuales se incluyeron 26, los que dieron cuenta de 31 iniciativas. La mayoría de estas iniciativas se sitúan en América Septentrional (61%), Asia Sudoriental (10%) y Europa Septentrional (10%); se refieren mayoritariamente a servicios de nivel primario (48%) y terciario (52%), servicios de urgencia/emergencia (39%), brindan accesibilidad administrativa (65%) y financiera (45%), y responden a necesidades en la etapa de «destino» del proceso migratorio (97%). Se puede concluir que existen diversas iniciativas que abordan la problemática del acceso a los servicios de salud de la población MISI. No obstante, no se hallaron iniciativas dirigidas a la rehabilitación y salud sexual; contacto y calidad; perspectiva de género y competencia cultural en salud.

ABSTRACT The population of international migrants in an irregular situation (IMIS) often finds itself in a condition of particular vulnerability that has an impact on its health. Additionally to this, these migrants face multiple barriers that hinder or even impede their access to health services. This review aims at identifying and describing initiatives that address access to health services in the IMIS population. To this end, a narrative review was conducted in PubMed, Embase, Health Systems Evidence, Cochrane, LILACS, and Scielo, between July and August of 2017. Seven hundred and eighty-seven (787) articles were found, of which 26 have been included, accounting for 31 initiatives. Most of these initiatives are located in North America (61%), South-East Asia (10%), and Northern Europe (10%). They refer mostly to primary (48%) and tertiary (52%) services; urgency/emergency services (39%); provide administrative (65%) and financial accessibility (45%); and respond to needs at the "destination" stage of the migration process (97%). It can be concluded that there are several initiatives that deal with the problems faced by the IMIS population in terms of access to healthcare services. However, no initiatives were found aimed at rehabilitation and sexual health; contact and quality, gender perspective, and cultural competence in health.

RESUMEN La población migrante internacional en situación irregular (MISI) suele encontrarse en una condición de particular vulnerabilidad que impacta en su salud, y sumado a esto, enfrenta múltiples barreras que dificultan e incluso impiden su acceso a los servicios de salud. La presente revisión tiene por objetivo identificar y describir iniciativas que abordan el acceso a los servicios de salud en población MISI. Para ello, se realizó una revisión narrativa en PubMed, Embase, Health Systems Evidence, Cochrane, LILACS y Scielo entre julio y agosto de 2017. Se encontraron 787 artículos, de los cuales se incluyeron 26, los que dieron cuenta de 31 iniciativas. La mayoría de estas iniciativas se sitúan en América Septentrional (61%), Asia Sudoriental (10%) y Europa Septentrional (10%); se refieren mayoritariamente a servicios de nivel primario (48%) y terciario (52%), servicios de urgencia/emergencia (39%), brindan accesibilidad administrativa (65%) y financiera (45%), y responden a necesidades en la etapa de «destino» del proceso migratorio (97%). Se puede concluir que existen diversas iniciativas que abordan la problemática del acceso a los servicios de salud de la población MISI. No obstante, no se hallaron iniciativas dirigidas a la rehabilitación y salud sexual; contacto y calidad; perspectiva de género y competencia cultural en salud.

Abstract This article was developed with the purpose of presenting an approach for the adoption and implementation of the universal financial reporting standard (IFRS) to be applied in small and medium industries (SMEs), internationally and in Ecuadorian entities according to accounting standards. When preparing financial statements in line with the IFRS for SMEs, companies increases their economic transparency before the control bodies, taxpayers and investors, among others. The objective of this research is defined by preparing a technical accounting scenario for the adoption of the IFRS for SMEs. The methodology of the investigation is based on the application of the resolution issued by the competent authority in Ecuador, and on the definitions framed in the norm of international court towards a local context. This research summarizes the results of the subject and makes recommendations for future research that promotes economic and financial transparency based on international accounting methods and techniques.

Resumen Este artículo se desarrolló con la finalidad de presentar un acercamiento de la adopción e implementación de la norma universal de información financiera (NIIF) para ser aplicada en pequeñas y medianas industrias (Pymes), a nivel internacional y en entidades ecuatorianas de acuerdo a estándares contables internacionales. Al elaborase balances financieros en sintonía a la NIIF para las Pymes, las empresas aumentan su transparencia económica ante los órganos de control, contribuyentes e inversores, entre otros. El objetivo de esta investigación se caracteriza en preparar un escenario técnico contable para la adopción de la NIIF para las Pymes. Para la metodología de la investigación se tuvo en consideración la aplicación de la resolución emitida por la autoridad competente en Ecuador, y de las definiciones enmarcadas en la norma de corte internacional hacia un contexto local. En esta investigación se resumen los resultados de la temática y se hacen recomendaciones para futuras investigaciones que promuevan la transparencia económica y financiera a partir de métodos y técnicas contables internacionales.