ABSTRACT The evolution towards Industry 4.0 starts from previous industrial revolutions and culminates in the convergence of advanced technologies today. Industry 4.0 uses technologies such as the internet of things, big data analysis, artificial intelligence, augmented reality, among others, to improve the efficiency and adaptability of companies; organizational productivity is focused on the modernization of processes with emerging technologies. In this context, the accounting profession is undergoing significant changes such as the automation of routine tasks allowing accountants to focus on strategic analysis. Technology impacts accounting by improving efficiency, accuracy, and data security. Accountants must acquire technological competencies, such as proficiency in accounting software and skills in data analytics, cybersecurity, and digital communication. In terms of accounting ethics, the importance of confidentiality, integrity and transparency in the digital age is highlighted. Accountants must maintain high ethical standards and adapt to technological evolution. The research concludes that the accounting profession has transformed into a more strategic role, demanding technological skills and ethics adapted to the digital era. The connection between education, industry and technology skills is essential to prepare accountants for today's challenges.

RESUMEN La evolución hacia la Industria 4.0 parte de las revoluciones industriales anteriores y culmina en la convergencia de tecnologías avanzadas en la actualidad. La Industria 4.0 emplea tecnologías como el internet de las cosas, el análisis de grandes volúmenes de datos (big data), la inteligencia artificial, la realidad aumentada, entre otras, para mejorar la eficiencia y la adaptabilidad de las empresas, la productividad organizacional se centra en la modernización de procesos con tecnologías emergentes.En este contexto, la profesión contable experimenta cambios significativos como son en la automatización de tareas rutinarias, permite a los contadores enfocarse en análisis estratégicos. La tecnología impacta la contabilidad al mejorar la eficiencia, la precisión y la seguridad de los datos. Los contadores deben adquirir competencias tecnológicas, como el dominio de software contable y habilidades en análisis de datos, ciberseguridad y comunicación digital.En cuanto a la ética contable, se destaca la importancia de la confidencialidad, integridad y transparencia en la era digital. Los contadores deben mantener altos estándares éticos y adaptarse a la evolución tecnológica. La investigación concluye que la profesión contable se ha transformado en un papel más estratégico, exigiendo habilidades tecnológicas y una ética adaptada a la era digital. La conexión entre la educación, la industria y las competencias tecnológicas es esencial para preparar a los contadores para los desafíos actuales.

Abstract: This research aimed to determine the level of influence of computational and visual thinking on the learning of mathematics in first-year students in the professional business management career. The methodology is quantitative and has a cross-sectional non-experimental design. The sample consists of 76 students from the accounting program, chosen probabilistically by clusters. A 20-item questionnaire is applied for the independent variables and a test to evaluate mathematics learning. The results show that 66.41% and 67.57% of the students have developed their computational and visual thinking, respectively, to a regular and acceptable level. Likewise, there is a high positive correlation of mathematics learning with computational and visual thinking. It is concluded that the use of computational and visual thinking during the performance of mathematical activities significantly influences the conceptual, procedural and attitudinal learning of mathematics.

Resumen: Esta investigación tuvo como objetivo determinar el nivel de influencia del pensamiento computacional y visual en el aprendizaje de la matemática en estudiantes del primer año en la carrera profesional de gestión empresarial. La metodología es cuantitativa y tiene un diseño no experimental transversal. La muestra consiste en 76 estudiantes del programa de contabilidad, elegidos de manera probabilística por conglomerados. Se aplican un cuestionario de 20 ítems para las variables independientes y una prueba para evaluar el aprendizaje de matemáticas. Los resultados muestran que el 66.41% y el 67.57% del alumnado han desarrollado su pensamiento computacional y visual, respectivamente, a un nivel regular y aceptable. Asimismo, existe una correlación positiva alta del aprendizaje de la matemática con el pensamiento computacional y visual. Se concluye que, el uso del pensamiento computacional y visual durante la realización de actividades matemáticas influye de manera significativa en el aprendizaje conceptual, procedimental y actitudinal de la matemática.

Resumo A literacia em saúde, a capacidade de obter e compreender conhecimentos sobre saúde, é essencial para promover a saúde e reduzir as disparidades. A comunicação em saúde tem por objetivo melhorar a saúde, assegurando uma compreensão e aplicação eficazes da informação sobre saúde. Apesar dos desafios atuais, existem muitas oportunidades para melhorar a comunicação na prática da literacia em saúde. A promoção da comunicação na literacia em saúde é essencial para capacitar os indivíduos, melhorar os resultados e reduzir as disparidades nos cuidados de saúde. Uma comunicação eficaz permite o acesso, a compreensão e a tomada de decisões informadas dos indivíduos e das comunidades relativamente à sua saúde, reforçando o seu papel central na promoção da literacia em saúde. Este artigo destaca os desafios e as oportunidades no mundo atual, especialmente numa era pós-pandémica, dominada pela infodemia e pelos influenciadores nas redes sociais, ao mesmo tempo que apresenta soluções, incluindo a formação profissional dos profissionais de saúde em comunicação e competências digitais, e uma estratégia global para as instituições de saúde. A tradução do conhecimento em comportamentos promotores da saúde e do bem-estar só pode ser eficaz se a comunicação for tida em conta na literacia em saúde.

Abstract Health literacy, the ability to obtain and comprehend health knowledge, is essential to promote health and reduce disparities. Health communication aims to improve health by ensuring an effective understanding and application of health information. Despite current challenges, there are many opportunities for improving communication in the health literacy practice. Promoting communication in health literacy is essential in empowering individuals, improving outcomes, and reducing healthcare disparities. Effective communication enables access, comprehension, and informed decision-making of individuals and communities regarding their health, strengthening their central role in promoting health literacy. This paper highlights the challenges and opportunities in today’s world, especially in a post-pandemic era, dominated by infodemic and social media influencers, while providing solutions, encompassing professional training of health professionals on communication, digital skills, and an overarching strategy across health institutions. Translating knowledge into health-promoting behaviors and well-being can only be effective by accounting for communication in health literacy.

Abstract This article gathers the results of a research conducted from January to May 2023, within the framework of the self-evaluation process of the Public Accounting degree program taught at the Guápiles Campus of the University of Costa Rica (UCR). The general objective was to determine whether the exit profile of the graduates met the needs of employers and to identify opportunities for improvement. The methodology was qualitative, using semi-structured questionnaires for employers and graduates. Focus groups were also used for other stakeholders. The results show a positive perception of the employers about the professional competencies, skills, and values of the graduates, considering them suitable for hiring. They also highlight competencies such as ethics, responsibility, administration, and management, as well as values and attitudes such as reliability, transparency, and leadership. However, areas for improvement are noted, such as English language proficiency, technological skills, practical experience, and knowledge of tax legislation. Despite these areas for improvement, both employers and graduates value the career favorably, especially in terms of professional competencies and values developed during university education. It is concluded that it is pertinent to continue offering the program due to the very favorable evaluations of employers and graduates, especially in terms of professional competencies, values and attitudes developed during university education.

Resumen El presente artículo reúne los resultados de una investigación realizada en el periodo de enero a mayo del 2023, en el marco de los procesos de autoevaluación de la Carrera de Contaduría Pública impartida en el Recinto de Guápiles de la Universidad de Costa Rica (UCR). Se planteó como objetivo general determinar si el perfil de salida de quienes se egresaron satisfacía las necesidades de las personas empleadoras e identificar oportunidades de mejora. La metodología fue de tipo cualitativa, se utilizaron cuestionarios semiestructurados para la población empleadora y la graduada. También se emplearon grupos focales para otros grupos de interés. Los resultados muestran una percepción positiva de las personas empleadoras, acerca de las competencias profesionales, habilidades y valores de las personas egresadas, al considerarlos aptos para ser contratadas. También destacan competencias tales como ética, responsabilidad, administración y gestión, así como valores y actitudes como confiabilidad, transparencia y liderazgo. Sin embargo, se señalan áreas de mejora como el dominio del idioma inglés, habilidades tecnológicas, experiencia práctica y conocimientos en legislación tributaria. A pesar de estas áreas de mejora, tanto las personas empleadoras como las graduadas valoran favorablemente la carrera, especialmente en términos de competencias profesionales y valores desarrollados durante la formación universitaria. Se concluye la pertinencia de seguir con la oferta de la carrera debido a las valoraciones de ambas poblaciones analizadas, que resultaron muy favorables, especialmente en lo relacionado con las competencias profesionales, valores y actitudes, desarrollados durante la formación universitaria.

ABSTRACT At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.

RESUMEN La investigación aborda la articulación del contexto empresarial con la práctica laboral de los estudiantes de ciencias contables. La lógica de la investigación tuvo en cuenta la utilización de métodos científicos del nivel teórico, empírico y estadísticos-matemáticos. La contribución práctica consiste en la articulación del sistema de relaciones que se establece entre los sujetos participantes y el contexto empresarial en el que se desarrolla la práctica laboral de los estudiantes de la carrera Licenciatura en Contabilidad y Finanzas. La implementación de un sistema de tareas docentes en la disciplina Práctica Laboral Contable y Financiera posibilitó las interrelaciones entre las dimensiones del contenido, las relaciones internas entre los componentes de la tarea docente y el vínculo de la teoría con la práctica de los estudiantes en la empresa desde la cooperación y subordinación entre los sujetos. Se reafirma que los estudiantes deben tener conocimientos técnico-profesionales, pero también ético-profesionales; se impone que se formen con respeto, profesionalidad, laboriosidad, honestidad y responsabilidad para dar respuesta a los principales problemas de su profesión y estén preparados para enfrentar y resolver las nuevas situaciones que se presenten en su futuro desempeño laboral.

ABSTRACT The research addresses the articulation of the business context with the work practice of accounting science students. The logic of the research took into account the use of scientific methods at the theoretical, empirical and statistical-mathematical level. The practical contribution consists of the articulation of the system of relationships that is established between the participating subjects and the business context in which the work practice of the students of the Bachelor's Degree in Accounting and Finance is developed. The implementation of a system of teaching tasks in the discipline of Accounting and Financial Labor Practice made possible the interrelationships between the dimensions of the content, the internal relationships between the components of the teaching task and the link of the theory with the practice of the students in the company. from cooperation and subordination between subjects. It is reaffirmed that students must have technical-professional knowledge, but also ethical-professional knowledge; It is essential that they be trained with respect, professionalism, hard work, honesty and responsibility to respond to the main problems of their profession and be prepared to face and resolve new situations that arise in their future work performance.

Resumo O objetivo desta pesquisa é analisar a percepção dos alunos do oitavo semestre da licenciatura em Ciências Contábeis da Universidade Veracruzana sobre a experiência educacional em contabilidade ambiental realizada durante o semestre de fevereiro a julho de 2023. Para tanto, foi realizado um estudo do tipo desenho transversal quantitativo, e foi aplicado um questionário a 237 alunos no qual foi investigado o conteúdo teórico da disciplina Contabilidade Ambiental. Os resultados obtidos mostram que a maioria dos estudantes considera que a frequência da referida disciplina é importante tanto para a sua formação profissional como para o seu desempenho profissional. A originalidade deste estudo reside na identificação de dados sobre a aplicação da contabilidade ambiental no ambiente educacional como parte integrante da formação do graduado em Ciências Contábeis. Como pesquisa futura, propõe-se a aplicação do mesmo instrumento um ano após a graduação dos alunos, a fim de identificar o impacto da formação em contabilidade ambiental no seu desempenho profissional. Conclui-se, portanto, que um futuro graduado em contabilidade formado com visão ambiental demonstra a maturidade da contabilidade ambiental, que constitui uma contribuição fundamental para o desenvolvimento sustentável da sociedade.

Abstract This research aims to analyze the perception of the students of the eighth semester of the Bachelor's Degree in Accounting assigned to the Universidad Veracruzana on the educational experience of environmental accounting taken in the February-July 2023 semester. In this cross-sectional quantitative study, applied a questionnaire to 237 students. The instrument consists of Likert scale responses constructed with the content of the theoretical knowledge of the environmental accounting subject. The results show that the majority of students consider that it is important both for their professional training and for their job performance to take the subject of environmental accounting. Identifying results on the application of environmental accounting in the educational environment as part of the training of an accounting graduate dictates the originality of this study, since training students with an environmental perspective contributes to having a professional with a vision consistent with conservation and care. of natural resources, therefore, knowing their perception from an accounting perspective is a step towards sustainable development. As future research, it is sought that the instrument be applied after a year after the students have graduated to identify the impact on the labor field, since it is concluded that the future graduate in accounting, being trained with an environmental vision, demonstrates the maturity of environmental accounting, which contributes to the sustainable development of society.

Resumen La presente investigación tiene como objetivo analizar la percepción de los estudiantes del octavo semestre de la licenciatura en Contaduría de la Universidad Veracruzana sobre la experiencia educativa de contabilidad ambiental cursada durante el semestre febrero-julio de 2023. Para ello, se diseñó un estudio de tipo cuantitativo de corte transversal, y se aplicó un cuestionario a 237 estudiantes en el que se indagaba sobre el contenido teórico de la asignatura de Contabilidad Ambiental. Los resultados obtenidos muestran que la mayoría de los estudiantes consideran que cursar la referida asignatura es importante tanto para su formación profesional como para su desempeño laboral. La originalidad de este estudio radica en la identificación de datos sobre la aplicación de la contabilidad ambiental en el entorno educativo como parte integral de la formación de un licenciado en Contaduría. Como futuras investigaciones se propone aplicar el mismo instrumento después de un año de que los estudiantes hayan egresado con el fin de identificar el impacto de la formación en contabilidad ambiental en su desempeño laboral. Se concluye, por tanto, que un futuro licenciado en Contaduría formado con una visión ambiental demuestra la madurez de la contabilidad ambiental, la cual constituye un aporte fundamental para el desarrollo sustentable de la sociedad.

The current business climate has been described as being volatile, uncertain, complex, and ambiguous (VUCA). This new world paradigm requires new skill sets. Professional bodies are responding to changes created by this new-world paradigm that university graduates will enter with revised competency frameworks that focus on business, digital, relational, and decision-making acumen (SAICA 2021b) and include both professional (i.e., non-technical) and technical skills. Historically, accounting departments that trained chartered accountants focused on developing technical competencies in students and did not have a tradition of research. Accounting departments are investigating various teaching initiatives or tools to help develop nontechnical skills in response to the changing work environment and to comply with the updated Competency Framework. Research projects, where students must formulate and investigate an unstructured question and present their findings, are used globally as a tool to develop professional competencies; however, there is limited application of research projects in the training of aspirant chartered accountants in South Africa. The 2020 cohort of postgraduate accounting students at a South African university provided a unique opportunity to investigate students' perceptions of professional skills competency development through a group research project as very few had prior experience in conducting research. This study documents students' perceptions of the use of the research project as a learning tool to develop specific professional competencies not traditionally taught and assessed. Although students found the research challenging, they believed that it supported the professional competency development required of future graduates that was not previously addressed appropriately.

Abstract Background: The Ignacio Chávez National Institute of Cardiology (NIC) has positioned itself as an international benchmark in cardiovascular medical education, standing out for its high academic standards and human quality. Objective: This study aims to identify the employment and academic profile of cardiology fellowship graduates from the National Institute of Cardiology of Mexico (NIC). Methods: A cross-sectional and retrospective study was conducted, involving 473 graduates from the period 2000-2015. Data was collected through an electronic survey. Results: A total of 221 graduates agreed to participate, accounting for 46.7% of the total number of graduates. Among the participants, 85.2% were male. The majority of graduates (82.4%) held Mexican nationality, while the remaining individuals represented various Latin-American nationalities. Following the completion of the cardiology fellowship, 89% of graduates pursued further postgraduate degrees. Within this group, 95.4% completed at least one additional fellowship, while 4.6% pursued a master’s or PhD program. The most popular fellowship program chosen was Interventional Cardiology. On average, NIC graduates dedicate 10.8 hours per day to their work, with 6.4 hours dedicated to cardiology and 4.3 hours to their other postgraduate degree. Those employed in both public and private health systems allocate 6.1 hours and 5.2 hours per day, respectively. Additionally, 75% of graduates are involved in teaching activities. Currently, 84% of graduates are employed in Mexico. Conclusion: The majority of NIC graduates are physicians who further their academic training by pursuing additional postgraduate programs. They work longer hours per day compared to the general Mexican population, with a significant focus on clinical cardiology. Graduates actively seek opportunities to share their expertise through various academic activities.

Resumen Antecedentes: El Instituto Nacional de Cardiología Ignacio Chávez (INC) se ha posicionado como un referente internacional en la educación médica cardiológica, destacándose por su alto nivel académico y calidad humana. Objetivo: El objetivo de este estudio fue identificar el perfil laboral y académico actual de los egresados del Instituto Nacional de Cardiología Ignacio Chávez (INC). Métodos: Se llevó a cabo un estudio transversal y retrospectivo que incluyó a 473 egresados del INC graduados entre 2000 y 2015. Se utilizó una encuesta electrónica para recopilar los datos. Resultados: Un total de 221 egresados aceptaron participar en el estudio, lo que representa el 46.7% del total de egresados. El 85.2% de los participantes son hombres. La mayoría de los egresados son de nacionalidad mexicana (82.4%), mientras que el resto se distribuye en varios países de Latinoamérica. El 89% de los egresados completó otro posgrado después de cardiología. De este grupo, el 95.4% realizó al menos una alta especialidad, mientras que el 4.6% obtuvo una maestría o doctorado. La especialidad más comúnmente elegida fue Cardiología Intervencionista. Los egresados del INC trabajan en promedio 10.8 horas al día, de las cuales 6.4 horas se dedican a la cardiología clínica y 4.3 horas al otro posgrado. Aquellos que trabajan en el sector público y privado dedican 6.1 horas y 5.2 horas al día, respectivamente. Además, el 75% de los egresados desempeña actividades de enseñanza. El 84% de los egresados trabajan en México. Conclusión: En su mayoría, los egresados del INC son médicos especialistas que continúan su formación académica a través de la realización de otros posgrados. Trabajan más horas al día en comparación con el resto de la población mexicana, y dedican la mayor parte de su tiempo al ejercicio de la cardiología clínica. También buscan transmitir sus conocimientos a través de actividades académicas y de enseñanza.

ABSTRACT The quality of university professional training, currently required by law, is conditioning the permanence of universities in the educational market; For this reason, the objective of this research was to carry out an analysis of the factors that allow the educational quality of the professional accounting career in the Peruvian public university. The research had a qualitative design, with an evaluative and action research approach, because the researchers are in turn members of the Quality Committees of the Faculty of Accounting Sciences. The inductive inferential method was used for the analysis and systematic review of documents linked to accreditation processes in careers of the Faculty of Accounting Sciences, taking as reference the Accreditation Model applicable in Peru. The results indicate that, despite the economic difficulties, due to State budget restrictions, the public university has implemented actions that clearly highlight academic quality. Among these factors we have: periodic review of the Graduation Profile, through the performance of academic events at the beginning of the semester that allow different interest groups to gather and collect suggestions for improving said profile; On the other hand, the implementation of tutoring programs is allowing the academic environment to improve and therefore educational achievements; in addition to the systematic linking of the management of these aspects; However, there are some gaps in reference to the accreditation model, which, in some way, tend to be opportunities for continuous improvement.

RESUMEN La calidad de la formación profesional universitaria, actualmente exigida por ley, está condicionando la permanencia de las universidades en el mercado educativo; es por ello, que la presente investigación tuvo como objetivo realizar un análisis de los factores que permiten la calidad educativa de la carrera profesional de contabilidad en la universidad pública peruana. La investigación tuvo un diseño cualitativo, con un enfoque evaluativo y de investigación acción, debido a que los investigadores son a su vez integrantes de los Comités de Calidad de la Facultad de Ciencias Contables. Se utilizó el método inferencial inductivo para el análisis y revisión sistemática de documentos vinculados a procesos de acreditación en carreras de la Facultad de Ciencias contables, tomando como referencia el Modelo de acreditación aplicable en el Perú. Los resultados indican que, a pesar de las dificultades económicas, por restricciones presupuestales del Estado, la universidad pública ha implementado acciones, que notoriamente resaltan la calidad académica, entre estos factores tenemos: revisión periódica del Perfil de egreso, a través de la realización de eventos académicos al inicio de semestre que permiten congregar a diferentes grupos de interés y recoger sugerencias de mejora de dicho perfil; por otro lado la implementación de programas de tutoría, está permitiendo mejorar el ambiente académico y por ende los logros educacionales; además de la vinculación sistemática de la gestión de estos aspectos; sin embargo, existen algunas brechas en referencia al modelo de acreditación, lo que, de alguna manera, suele ser oportunidades de mejora continua.

RESUMO A qualidade da formação profissional universitária, atualmente exigida por lei, está condicionando a permanência das universidades no mercado educacional; Por este motivo, o objetivo desta pesquisa foi realizar uma análise dos fatores que permitem a qualidade educacional da carreira profissional contábil na universidade pública peruana. A pesquisa teve desenho qualitativo, com abordagem avaliativa e de pesquisa-ação, pois os pesquisadores, por sua vez, são membros dos Comitês de Qualidade da Faculdade de Ciências Contábeis. O método inferencial indutivo foi utilizado para a análise e revisão sistemática de documentos vinculados a processos de acreditação em carreiras da Faculdade de Ciências Contábeis, tomando como referência o Modelo de Acreditação aplicável no Peru. Os resultados indicam que, apesar das dificuldades econômicas, devido às restrições orçamentárias do Estado, a universidade pública tem implementado ações que evidenciam claramente a qualidade acadêmica.Entre esses fatores temos: revisão periódica do Perfil de Graduação, através da realização de eventos acadêmicos no início do semestre que permitem reunir e recolher sugestões de diferentes grupos de interesse para melhorar esse perfil; Por outro lado, a implementação de programas de tutoria está a permitir a melhoria do ambiente académico e, portanto, dos resultados educativos; além da articulação sistemática da gestão desses aspectos; Contudo, existem algumas lacunas no que diz respeito ao modelo de acreditação, que, de alguma forma, tendem a ser oportunidades de melhoria contínua.

ABSTRACT Given the need to promote self-management of learning, to aspire to a quality professional, a scientific contradiction is shown between what Higher Education aspires with greater access, entry and exit of the population with the necessary preparation for their successful performance as professionals and the limited methodological didactic procedure for the self-management of learning in the teaching-learning process of Higher Mathematics in the distance education modality, which contributes to the training of professionals in the Accounting and Finance career, this article has as an objective, to show the results of the diagnosis made that allows structuring a scientific result to minimize the difficulties detected. Correspondingly, the research is based on the dialectical-materialist method as a general methodology for the analysis and interpretation of social problems, and a guide for the transformation of society. They were used as methods and techniques for the diagnosis of the current situation, among them the analysis-synthesis, the historical-logical, the inductive-deductive, the documentary analysis and surveys and interviews. The results obtained allow from the theory to define the self-management of learning in the teaching learning process in the Higher Mathematics I subject of the Accounting and Finance career in the distance modality, and specifies the insufficiencies in the direction of the teaching learning process towards independence and self-management of learning, as well as unfavorable evaluations in students and poor development of the necessary skills in the teaching-learning process of Higher Mathematics I.

RESUMEN Ante la necesidad de potenciar la autogestión del aprendizaje para aspirar a un profesional de calidad, existe una contradicción científica entre a lo que aspira la Educación Superior con el mayor acceso, ingreso y egreso de la población con la preparación necesaria para su desempeño exitoso como profesionales y el limitado proceder didáctico-metodológico para la autogestión del aprendizaje en el Proceso de Enseñanza-Aprendizaje de la Matemática Superior en la modalidad de Educación a distancia que contribuya a la formación de los profesionales de la carrera Contabilidad y Finanzas. El presente artículo tiene como objetivo mostrar los resultados del diagnóstico efectuado, que permita estructurar un resultado científico para minimizar las dificultades detectadas. En correspondencia, la investigación tiene sus bases en el método dialéctico-materialista como metodología general para el análisis e interpretación de los problemas sociales, y guía para la transformación de la sociedad. Se utilizaron como métodos y técnicas para el diagnóstico de la situación actual: el análisis-síntesis, el histórico-lógico, el inductivo-deductivo, el análisis documental, encuestas y entrevistas. Los resultados obtenidos permiten, desde la teoría, definir la autogestión del aprendizaje en el Proceso de Enseñanza-Aprendizaje en la asignatura Matemática Superior I de la carrera Contabilidad y Finanzas en la modalidad a distancia, y precisa las insuficiencias en la dirección del Proceso de Enseñanza-Aprendizaje hacia la independencia y autogestión del aprendizaje, así como las evaluaciones no favorables en los estudiantes y el pobre desarrollo de las habilidades necesarias en el Proceso de Enseñanza-Aprendizaje de la Matemática Superior I.

RESUMO Dada a necessidade de promover a autogestão da aprendizagem para aspirar a ser um profissional de qualidade, existe uma contradição científica entre o que aspira o Ensino Superior com maior acesso, entrada e saída da população com a preparação necessária para o seu desempenho bem sucedido como profissionais. e o limitado procedimento didático-metodológico de autogestão da aprendizagem no Processo Ensino-Aprendizagem de Matemática Superior na modalidade Educação a Distância que contribui para a formação de profissionais da carreira Contábil e Financeira. O objetivo deste artigo é mostrar os resultados do diagnóstico realizado, o que permite estruturar um resultado científico para minimizar as dificuldades detectadas. Correspondentemente, a pesquisa baseia-se no método dialético-materialista como metodologia geral para a análise e interpretação dos problemas sociais e um guia para a transformação da sociedade. Para diagnosticar a situação atual foram utilizados os seguintes métodos e técnicas: análise-síntese, histórico-lógica, indutiva-dedutiva, análise documental, levantamentos e entrevistas. Os resultados obtidos permitem, a partir da teoria, definir a autogestão da aprendizagem no Processo Ensino-Aprendizagem na disciplina Matemática Superior I do curso de Contabilidade e Finanças na modalidade a distância, e especificam as insuficiências no direcionamento do Processo de Ensino -Aprendizagem no sentido da independência e autogestão da aprendizagem, bem como avaliações desfavoráveis nos alunos e o fraco desenvolvimento das competências necessárias ao Processo de Ensino-Aprendizagem da Matemática Superior I.

Abstract Introduction: Good Medical Residency Programs (PRM) must invest in the structuring and continuous development of care services in the health network setting; in the organization of the support structure for teaching and care activities and in the remuneration and continuous training of preceptors and coordinators. Objective: This study is an observational, cross-sectional, and descriptive investigation aimed at providing an in-depth understanding of the characteristics of individuals who have successfully completed the medical residency program in Orthopedics and Traumatology (MRPOT) at the Clinic Hospital of the Faculty of Medicine of Ribeirão Preto, University of São Paulo. Additionally, the study seeks to gather comprehensive data regarding the features of the educational program in order to offer insights for potential enhancements. The study encompassed a total of 418 participants who completed their training between 1964 and 2020. Methods: This group includes physicians who not only graduated from the MRPOT but also those who completed supplementary specialized programs and medical residencies in hand surgery, all within the same department. Data were systematically collected through an electronic questionnaire. Results: Among the participants, 302 graduates (73.6% of the total cohort) were identified, and responses were obtained from 214 individuals, which corresponds to 70.8% of the reached contacts or 52.2% of the entire graduate pool. The predominant demographic of the sample is male, with 198 respondents (92.5%), most of whom reside in the state of São Paulo (154 individuals, 71.9%). A significant portion of the participants, 184 (86%), pursued further specialized training or embarked on additional medical residencies within the field. The most prevalent subspecialties within this group are Knee Surgery, accounting for 63 individuals (34.2%), and Hand Surgery, comprising 49 individuals (26.6%). Postgraduate education played a role in the academic training of 87 respondents (40.6%). Research activities primarily took place within public universities (81%) and were carried out by 79 graduates (36.9%). A substantial proportion, 130 individuals (60.7%), had prior experience in medical education, either as preceptors or professors for both undergraduate and medical residency levels. The majority of participants, 152 individuals (71%), currently practice within their respective subspecialties. However, a considerable number of graduates also engage in traumatology (34.1%) and general orthopedics (31.8%). The evaluation of the educational framework of the program and the level of professional satisfaction revealed notable aspects that received positive assessments from the respondents. These included the diversity and volume of cases, training tailored for tertiary and secondary care, and preparation for the professional sphere. On the other hand, concerns were raised regarding the adequacy of monthly remuneration, the scarcity of theoretical instruction, and the limited exposure to surgical training. These specific areas garnered lower scores both in the objective metrics and subjective feedback. Conclusion: This study effectively delineated the characteristics of MRPOT graduates and identified the program’s key strengths. Simultaneously, it highlights areas that have drawn criticism and warrant attention. Introduction PRM (PRM setting coordinators Objective observational crosssectional, crosssectional cross sectional, sectional cross-sectional indepth depth (MRPOT Preto Additionally enhancements 41 196 2020 Methods surgery department questionnaire Results 30 73.6% 736 73 6 (73.6 cohort 21 708 70 8 70.8 522 52 2 52.2 pool male 19 92.5%, 925 92.5% , 92 5 (92.5%) 154 (15 71.9%. 719 71.9% . 71 9 71.9%) 18 86%, 86 86% (86%) field Surgery 34.2%, 342 34.2% 34 (34.2%) 4 26.6%. 266 26.6% 26 (26.6%) 40.6%. 406 40.6% 40 (40.6%) 81% 81 (81% 7 36.9%. 369 36.9% 36 (36.9%) proportion 13 60.7%, 607 60.7% 60 (60.7%) levels 15 71%, 71% (71%) However 34.1% 341 1 (34.1% 31.8%. 318 31.8% 31 (31.8%) cases sphere instruction feedback Conclusion s strengths Simultaneously attention 202 3 73.6 (73. 70. 52. 92.5 (92.5% (1 71.9 (86% 34.2 (34.2% 26.6 (26.6% 40.6 (40.6% (81 36.9 (36.9% 60.7 (60.7% (71% 34.1 (34.1 31.8 (31.8% 20 73. (73 92. (92.5 ( 71. (86 34. (34.2 26. (26.6 40. (40.6 (8 36. (36.9 60. (60.7 (71 (34. 31. (31.8 (7 (92. (26. (40. (36. (60. (34 (31. (92 (26 (40 (36 (60 (3 (31 (9 (2 (4 (6

Resumo Introdução: Bons programas de residência médica (PRM) devem investir na estruturação e no desenvolvimento contínuo dos serviços de assistência no contexto da rede de saúde, na organização da estrutura de apoio às atividades didáticas e assistenciais, e na remuneração e capacitação contínua de preceptores e coordenadores. Objetivo: Este estudo observacional, transversal e descritivo buscou caracterizar o perfil dos egressos do Programa de Residência Médica em Ortopedia e Traumatologia (PRMOT) do HCFMRP-USP e coletar dados sobre as características do programa que orientem ações de aperfeiçoamento na metodologia de ensino. Método: Participaram do estudo egressos do PRMOT ou que concluíram os programas de complementação especializada e residência médica em cirurgia da mão entre 1964 e 2020. Resultado: Foi encaminhado um questionário a 302 indivíduos (73,6% do total de egressos), obtendo 214 respostas (70,8% dos indivíduos contatados ou 52,2% do total de egressos). Indivíduos do sexo masculino correspondem a 92,5% dos egressos, e 71,9% residem no estado de São Paulo. As duas subespecialidades mais cursadas foram cirurgia do joelho e da mão. A pós-graduação stricto sensu fez parte da formação acadêmica de 40,6% dos egressos, dos quais 60,7% trabalharam com ensino médico. Dos egressos, 71% atuam na subespecialidade escolhida. Na avaliação do ensino do PRMOT e do grau de satisfação profissional, os aspectos que se destacaram positivamente foram: capacitação para atendimento em níveis terciário e secundário, número de atendimentos, variabilidade dos casos e preparo para o mercado de trabalho. Os aspectos que se destacaram negativamente foram: remuneração mensal, carga horária de aulas teóricas e realização de procedimentos cirúrgicos. Conclusão: O estudo conseguiu traçar o perfil do egresso e determinar os pontos fortes e as oportunidades de melhoria do PRMOT do HCFMRP-USP. Introdução PRM (PRM saúde assistenciais coordenadores Objetivo observacional (PRMOT HCFMRPUSP HCFMRP USP Método 196 2020 Resultado 30 73,6% 736 73 6 (73,6 , egressos) 21 70,8% 708 70 8 (70,8 522 52 2 52,2 egressos. . 925 92 5 92,5 719 71 9 71,9 Paulo pósgraduação pós graduação 406 40 40,6 607 60 7 60,7 médico escolhida profissional secundário atendimentos trabalho mensal cirúrgicos Conclusão HCFMRPUSP. USP. 19 202 3 73,6 (73, 70,8 (70, 52, 92, 71, 4 40, 60, 1 20 73, (73 70, (70 (7 (

RESUMEN Introducción: Con la pandemia de COVID-19 fue necesario ampliar los lugares de aplicación de las vacunas más allá de los centros de salud convencionales, denominados lugares extramuros. La evaluación de esos ambientes temporales se torna oportuna para identificar condiciones laborales que potencializan el riesgo al trabajador, así como conducir mejoras para promoción de la salud ocupacional. Objetivo: Evaluar el contexto de trabajo del equipo de vacunación extramuros de COVID-19. Métodos: Se realizó un estudio transversal y cuantitativo en una unidad extramuros de vacunación de la región sur de Brasil, entre los meses de septiembre a octubre de 2022. Los datos fueron obtenidos por la aplicación de la Escala de Evaluación del Contexto de Trabajo a 21 integrantes del equipo de vacunación. Estadística descriptiva fue utilizada para análisis de los datos. Se consideró como resultado positivo (satisfactorio) escore ≥ 2,29. Resultados: Participaron dos enfermeras, cuatro auxiliares/técnicos de Enfermería y 15 pasantes de Enfermería. El promedio de edad, en años, fue de 29,6. Ningún ítem fue considerado satisfactorio para promoción de la salud ocupacional. El factor condiciones de trabajo obtuvo la mayor media con 3,6, seguido de los factores organización de trabajo y relaciones socioprofesionales, con medias de 3,4 y 3,3, respectivamente. Conclusiones: El equipo de vacunación percibe fragilidades en el proceso de trabajo en el ambiente de vacunación extramuros, en especial, por la precariedad de las condiciones de trabajo, con consecuente factores de riesgo para daños a la salud del trabajador.

ABSTRACT Introduction: With the COVID-19 pandemic, it was necessary to expand the places where vaccines were administered beyond conventional health centers, called extramural places. The evaluation of these temporary environments becomes timely to identify working conditions that increase the risk to the worker, as well as to drive improvements for promoting occupational health. Objective: To evaluate the work context of the COVID 19 extramural vaccination team. Methods: A cross-sectional and quantitative study was carried out in an extramural vaccination unit in the southern region of Brazil, between the months of September and October 2022. The data were obtained by applying the Work Context Evaluation Scale to 21 members of the vaccination team. Descriptive statistics were used for data analysis. A score higher than or equal to 2.29 was considered a positive (satisfactory) result. Results: Two nurses, four nursing assistants or technicians and 15 nursing interns participated. The average age, in years, was 29.6. No item was considered satisfactory for occupational health promotion. The factor working conditions obtained the highest mean, accounting for 3.6; followed by the factors work organization and socio-professional relations factors, with means of 3.4 and 3.3, respectively. Conclusions: The vaccination team perceives weaknesses in the work process in the extramural vaccination environment, especially due to the precariousness of working conditions, with consequent risk factors for damage to the worker's health.

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.

This study aimed to identify whether gender differences exist related to the motives, expectations and preparedness of students entering accounting studies at a South African university. A questionnaire was used to gather the data from a sample of first-year students and t-tests were employed to identify differences in findings between gender groups. The findings indicate that gender differences exist in the motives for studying and for choosing to study accounting, in particular with females indicating a stronger desire to gain a better understanding of themselves, while males appeared more confident of succeeding in the programme and scoring marks at the top of the class. Identifying and understanding gender differences is expected to have implications for teaching and learning which can further reduce gender imbalances in the profession. The study is of particular interest to academics, professional bodies and universities educating students in the field of accounting, which has historically been perceived to be a male-dominated profession.

Cette étude vise à déterminer s'il existe des différences entre les sexes en ce qui concerne les motivations, les attentes et la préparation des étudiants qui entreprennent des études de comptabilité dans une université sud-africaine. Un questionnaire a été utilisé pour recueillir les données auprès d'un échantillon d'étudiants de première année et le test t a été utilisé pour identifier les différences de résultats entre les groupes d'étudiants de différents sexes. Les résultats indiquent qu'il existe des différences entre les hommes et les femmes en ce qui concerne les motivations à étudier et à choisir d'étudier la comptabilité, en particulier chez les femmes où l'on constate un désir plus marqué de parvenir à une meilleure connaissance de soi, tandis que chez les hommes, on constate une plus grande confiance dans la capacité à réussir le programme et à obtenir les meilleures notes de la classe. L'identification et la compréhension des différences entre les différents sexes devraient avoir des répercussions sur l'enseignement et l'apprentissage, ce qui peut contribuer à réduire les déséquilibres entre les hommes et les femmes dans la profession. Cette étude présente un intérêt particulier pour le corps académique, les organismes professionnels et les universités qui forment des étudiants dans le domaine de la comptabilité, une profession historiquement perçue comme dominée par les hommes...