RESUMEN La presente investigación tuvo como objetivo analizar los efectos de la transformación digital en el sector contable y financiero en Ecuador. Para lograr este objetivo se establecieron tres objetivos específicos, que fueron: identificar los cambios que la transformación digital ha generado en los procesos contables y financieros en empresas ecuatorianas de diversos sectores industriales, analizar las percepciones de los contadores y financieros sobre la adopción de tecnologías digitales en sus tareas cotidianas y cómo afecta a su desempeño laboral, y evaluar la efectividad de las soluciones tecnológicas implementadas en el sector contable y financiero en Ecuador, en términos de eficiencia, reducción de costos y mejora en la toma de decisiones. Para llevar a cabo esta investigación se utilizó un diseño de investigación no experimental de tipo transversal y se aplicó un cuestionario a 150 contadores y financieros de diferentes empresas de Ecuador. Los resultados de la investigación indican que la transformación digital ha tenido un impacto positivo en el sector contable y financiero en Ecuador, ya que ha permitido una mayor eficiencia en los procesos, reducción de costos y mejora en la toma de decisiones. Asimismo, los contadores y financieros perciben que la adopción de tecnologías digitales en sus tareas cotidianas ha mejorado su desempeño laboral y les ha permitido enfocarse en tareas más estratégicas. En cuanto a las soluciones tecnológicas implementadas en el sector contable y financiero, se encontró que las más utilizadas son el software de contabilidad y finanzas, los sistemas de gestión de recursos empresariales y los sistemas de gestión documental. Estas soluciones han demostrado ser efectivas en la mejora de los procesos y en la reducción de costos.

ABSTRACT The objective of this research was to analyze the effects of digital transformation in the accounting and financial sector in Ecuador. To achieve this objective, three specific objectives were established, which were: to identify the changes that digital transformation has generated in accounting and financial processes in Ecuadorian companies from various industrial sectors, to analyze the perceptions of accountants and financiers about the adoption of digital technologies in their daily tasks and how it affects their work performance, and evaluate the effectiveness of the technological solutions implemented in the accounting and financial sector in Ecuador, in terms of efficiency, cost reduction and improvement in decision making. To carry out this research, a non-experimental cross-sectional research design was used and a questionnaire was applied to 150 accountants and financiers from different companies in Ecuador. The results of the research indicate that digital transformation has had a positive impact on the accounting and financial sector in Ecuador, since it has allowed greater efficiency in processes, cost reduction, and improved decision-making. Likewise, accountants and financiers perceive that the adoption of digital technologies in their daily tasks has improved their work performance and has allowed them to focus on more strategic tasks. Regarding the technological solutions implemented in the accounting and financial sector, it was found that the most used are accounting and finance software, business resource management systems and document management systems. These solutions have proven to be effective in improving processes and reducing costs.

Abstract The surging health and financial costs of diseases, disabilities, and disparities support the global acceleration of interests and investments in health AI for better, cheaper, faster, and fairer health solutions globally and locally. Yet there is no consensus on practically operationalizing responsible AI principles across diverse global sectors, states, and belief systems. This proof-of-concept study utilizes the global pluralistic ethical framework (the Personalist Social Contract) to therefore provide the first known Bayesian augmented AI-driven Computational Ethical (AiCE) and policy analysis integrating clinical, cost effectiveness, and healthcare disparity analyses with nationally representative data to estimate the global cost of healthcare disparities in colonoscopy (CS) and the savings from AI-enabled CS to reduce them. It suggests that reversing racial disparities particularly for Hispanics and Asians may save American healthcare systems $17.61 billion annually, with AI-augmented CS potentially contributing savings of $625.40 million for Hispanics and $289.00 million for Asians in particular (with similar cost savings for vulnerable communities in middle and low-income countries also). The above findings support the cost savings imperative for such strategic and capacity-building investment in these AI-driven measures to improve healthcare’s strategic aims of Sustainability, Effectiveness, Efficiency, and Equity (SEEE). Such empirical results inform the larger global bioethical argument from the twin dimensions of human dignity and human security (rooted in the personalist, multicultural, and metaphysical account of the person as a member of the global human family) to highlight the AI ethical imperative to optimize the performance of the global digital health ecosystem. Such an instrumental end is a critical means of advancing toward the ultimate end of the common good, in which the individual good of each person is safeguarded and in which it finds her/his fulfillment working toward.

Resumen El aumento de los costos sanitarios y financieros de las enfermedades, las discapacidades y las disparidades respalda la aceleración mundial de los intereses y las inversiones en IA (inteligencia artificial) sanitaria para lograr soluciones sanitarias mejores, más baratas, más rápidas y justas a escala mundial y local. Sin embargo, no existe un consenso sobre la aplicación práctica de los principios de la IA responsable en diversos sectores, estados y sistemas de creencias de todo el mundo. Este estudio de prueba de concepto utiliza el marco ético pluralista global (el Contrato Social Personalista) para proporcionar, por tanto, el primer análisis conocido de ética computacional (AiCE, por sus siglas en inglés) y política basado en IA aumentada bayesiana que integra análisis clínicos, de rentabilidad y de disparidades en la atención sanitaria con datos representativos a nivel nacional para estimar el costo global de las disparidades en la atención sanitaria en la colonoscopia (CS, por sus siglas en inglés) y el ahorro de la CS habilitada por IA para reducirlas. El estudio sugiere que revertir las disparidades raciales, en particular entre hispanos y asiáticos, puede ahorrar a los sistemas sanitarios estadounidenses 17.610 millones de dólares al año, con un ahorro potencial de 625,40 millones de dólares para los hispanos y 289 millones de dólares para los asiáticos en particular (con un ahorro similar para las comunidades vulnerables en países de ingresos medios y bajos). Los resultados anteriores respaldan el imperativo de ahorro de costos que supone la inversión estratégica y de capacitación en estas medidas impulsadas por la IA para mejorar los objetivos estratégicos de sostenibilidad, eficacia, eficiencia y equidad (SEEE) de la atención sanitaria. Estos resultados empíricos informan el argumento bioético global más amplio de las dimensiones gemelas de la dignidad y la seguridad humanas (arraigadas en el relato personalista, multicultural y metafísico de la persona como miembro de la familia humana global) para destacar el imperativo ético de la IA para optimizar el rendimiento del ecosistema sanitario digital global. Semejante fin instrumental es un medio decisivo para avanzar hacia el fin último del bien común, en el que se salvaguarda el bien individual de cada persona y en el que éste encuentra su realización trabajando hacia él.

Managing school finances by school governing bodies (SGBs) in South African secondary schools has proven to be a challenge that has several negative consequences for education, infrastructure, and other resources. The purpose of this article was to assess the efficiency of financial management systems (FMSs) in selected schools in the Amathole West education district. A case study design and qualitative approach were employed in the study. Purposive sampling was used to select SGB members from 2 schools in the district. The research participants were interviewed using face-to-face and telephonic interviews. We found that while there is understanding and alignment of financial systems by SGBs, insufficient or limited financial resources, inconsistencies in dealing with financial management matters, and government deposit allocation delays, SGBs' level of education and bank operations pose challenges and lead to the misalignment of school operations. Based on the study, we suggest that SGBs adopt strategies to enhance the financial management of schools, namely monitoring and evaluation, the appointment of qualified SGB members, increased training, a stipend system for SGBs and timeous deposit of funds to schools.

Resumen La criptomoneda se ha convertido en una alternativa viable a los sistemas de pago tradicionales al ofrecer a los usuarios ventajas importantes como la rentabilidad y el procesamiento rápido de transacciones. Sin embargo, la naturaleza descentralizada de las criptomonedas, junto con la capacidad de anonimato y la susceptibilidad a las amenazas cibernéticas, tiene el potencial de explotarse en actividades ilícitas, en particular el lavado de dinero y la financiación del terrorismo. Esta investigación académica busca profundizar en el papel que desempeñan las organizaciones internacionales que participan activamente en la lucha contra este tipo de actividades criminales. En este contexto académico, se lleva a cabo una consideración meticulosa de los riesgos inherentes asociados con los esfuerzos criminales antes mencionados, la cual se alinea con las pautas y recomendaciones establecidas por el Grupo de Acción Financiera Internacional (GAFI). El estudio subraya un hallazgo importante: las cuentas de criptomonedas se pueden abrir con un alto grado de anonimato, sin un registro centralizado para hacer seguimiento de la propiedad de las criptomonedas. Esta característica representa un desafío formidable en términos de confiscación de fondos vinculados a actividades terroristas. Incluso en los casos en los que se pueden rastrear las transacciones de criptomonedas, el acceso a estos datos críticos requiere la participación de terceros, dado que las transacciones con criptomonedas se registran en libros de contabilidad descentralizados que abarcan diferentes jurisdicciones. Además, el estudio subraya el imperativo de coordinar e intercambiar información como elementos indispensables en la batalla en curso contra las actividades criminales organizadas y transnacionales, en especial en los ámbitos del lavado de dinero y la financiación del terrorismo. Por otra parte, el estudio aclara la incongruencia entre las criptomonedas y los reglamentos del GAFI que rigen las transferencias electrónicas de fondos, puesto que las criptomonedas ofrecen los medios para ejecutar transacciones a través de conductos opacos y no regulados, como la internet profunda.

Abstract Cryptocurrency has emerged as a viable alternative to conventional payment systems, offering its users notable advantages such as cost efficiency and rapid transaction processing. However, cryptocurrencies' decentralized nature, anonymity, and susceptibility to cyber threats introduce the potential for their exploitation in illicit activities, notably money laundering and terrorism financing (ML/TF). This scholarly investigation seeks to investigate the roles played by international organizations actively combating such criminal activities. In this academic context, a meticulous consideration of the inherent risks associated with the aforementioned criminal endeavors is undertaken, aligning with the guidelines and recommendations set forth by the Financial Action Task Force (FATF). The study underscores a significant finding that cryptocurrency accounts can be opened anonymously, with no centralized registry to monitor cryptocurrency ownership. This characteristic poses a formidable challenge in confiscating funds linked to terrorist activities. Even in instances where cryptocurrency transactions may be traced, accessing this critical data necessitates the involvement of third-party entities, given that cryptocurrency transactions are recorded in decentralized ledgers spanning multiple jurisdictions. Furthermore, the study underscores the imperative of coordination and information exchange as indispensable elements in the ongoing battle against organized and transnational criminal activities, specifically ML/TF. Moreover, the study elucidates the incongruence between cryptocurrency and FATF regulations governing electronic fund transfers, as cryptocurrencies can make transactions through opaque and unregulated conduits, such as the deep web.

ABSTRACT Semi-hydroponic systems are an alternative for vegetable production, combining inert substrates and nutrient solutions and requiring less water. Bell pepper (Capsicum annuum L.) is a vegetable species of the Solanaceae family that is mainly grown in protected environments, which provide several financial and agronomic advantages for their management. Advancements in research and the need for high-quality productions have significantly contributed to this horticultural crop through the selection of productive cultivars with high economic yields and adapted to favorable conditions. The objective of this study was to evaluate growth, physiological, and production characteristics of colored bell pepper cultivars in a semi-hydroponic system. The experiment was conducted in a completely randomized design, using four colored pepper cultivars (Spinel, Bachata, Fulgor, and Red Jet), five evaluation times (7, 14, 21, 28, and 35 days after transplanting - DAT) for growth variables, and evaluations at two developmental stages (45 and 95 DAT) for physiological variables. Production and post-harvest variables were not evaluated in different times, considering only the cultivar factor, with five replications, each plot consisting of two plants. Chlorophyll a and b, maximum fluorescence, and water use efficiency were greater in bell pepper plants of the cultivar Spinel. The sweetest fruits were those of the cultivar Bachata. The cultivar Fulgor was the most suitable for growth under the studied conditions due to its greater fruit length and diameter and total fruit weight. Semihydroponic Semi hydroponic Capsicum L. L environments management highquality quality semihydroponic semi system design Spinel, Spinel (Spinel Bachata Jet, Jet , Jet) 7, 7 (7 14 21 28 3 DAT 45 (4 9 postharvest post harvest factor replications b fluorescence weight ( 1 2 4

RESUMO O sistema semi-hidropônico é uma alternativa para a produção de hortaliças, pois combina substrato inerte e solução nutritiva, necessitando de menos água. O pimentão é uma hortaliça da família Solanaceae, principalmente produzida em ambiente protegido, apresentando diversas vantagens financeiras e agronômicas no seu manejo. Com os avanços nas pesquisas e a necessidade de uma produção de qualidade, selecionar cultivares produtivas e com alto rendimento econômico, adaptadas às condições favoráveis, torna-se um grande avanço para esta cultura hortícola. O objetivo deste estudo foi avaliar o crescimento, características fisiológicas e produtivas das cultivares Red Jet, Spinel, Bachata e Fulgor em sistema semi-hidropônico. O delineamento experimental foi inteiramente casualizado com quatro cultivares de pimentão colorido (Spinel, Bachata, Fulgor e Red Jet) subdivididas em cinco épocas de avaliação (7, 14, 21, 28 e 35 dias após transplantio - DAT) para as variáveis de crescimento e duas épocas (45 e 95 DAT) de avaliação para fisiologia. As variáveis produtivas e pós-colheita não foram subdivididas no tempo, levando-se em consideração apenas o fator cultivar para estas variáveis, com cinco repetições, sendo cada parcela composta por duas plantas. Os índices de clorofila a e b, fluorescência máxima e eficiência no uso da água foram maiores nas plantas de pimentão da cultivar Spinel. Os frutos mais doces foram obtidos com a cultivar Bachata. A cultivar Fulgor foi a mais indicada para cultivo nas condições estudadas devido ao maior comprimento, diâmetro e peso médio dos frutos. semihidropônico semi hidropônico hortaliças nutritiva Solanaceae protegido manejo qualidade econômico favoráveis tornase torna se hortícola Jet Spinel semihidropônico. hidropônico. (Spinel 7, 7 (7 14 21 2 3 DAT 45 (4 9 fisiologia póscolheita pós colheita tempo levandose levando repetições b comprimento ( 1 4

ABSTRACT Public procurement is crucial for the proper functioning of a country, but unfortunately, it can face problems that undermine its efficiency and transparency. For this reason, this research analyzes the top 23 companies that sold over $2.21 billion to the Ecuadorian government between 2015 and 2020. A descriptive methodology and a quantitative approach were used to classify the companies based on their origin, economic activity, and financial situation. The results reveal that 67% of these companies are of Ecuadorian origin. In terms of their financial situation, although they have a strong liquidity position, financing expenses completely dilute their profits, resulting in a negative net profit margin. This finding suggests the need to establish public policies that promote the diversification of economic sectors and the implementation of effective financial management strategies in contracting companies to improve their profitability and long-term financial sustainability.

RESUMEN La contratación pública es crucial para el buen funcionamiento de un país, pero desafortunadamente puede enfrentar problemas que perjudican su eficiencia y transparencia. Por este motivo, esta investigación analiza las 23 principales empresas que entre 2015 y 2020 vendieron más de 2.21 mil millones de dólares con el Estado ecuatoriano. Se utilizó una metodología descriptiva y un enfoque cuantitativo para clasificar a las empresas según su origen, actividad económica y situación financiera. Los resultados revelan que el 67% de estas empresas son de origen ecuatoriano. En cuanto a su situación financiera, aunque tienen una posición sólida en términos de liquidez, los gastos del financiamiento diluyen en su totalidad las utilidades, generando una rentabilidad neta de ventas negativa. Este hallazgo sugiere la necesidad de establecer políticas públicas que promuevan la diversificación de los sectores económicos y la implementación de estrategias de gestión financiera efectivas en las empresas contratistas para mejorar su rentabilidad y sostenibilidad financiera en el largo plazo.

A model was composed that integrated demand for railway services, systemic capacity design of production factors, operating efficiency, and the financial viability of the designed railway operations of a dedicated rail freight project. The design model incorporated efficiency measures essential to successfully developing new railway systems. The investment in rail infrastructure concerning the geometric parameters and their effect on the project's viability was deduced. A relationship between the geometric layout of track alignment and the hauling process of freight was determined. Results from simulation work to ascertain the operating efficiency informed the design of train-crossing capacity. The effect of inefficiencies on the performance of the production factors and the influence thereof on the rail tariff and the internal rate of return was determined. The design model covered the range of demand from low volumes of dedicated freight to the advent of heavy-haul operations, and will find its application in cases of new green-field projects. The design parameters applied in sub-models were correlated with the results of field tests and individual new railway projects undertaken in Southern Africa. The results of the effect of systemic operating efficiency on the capacity of the rolling stock fleet were illustrated.

Resumen Introducción/Objetivo: La sociedad demanda una gestión de calidad de los recursos públicos. Este estudio tiene como objetivo conocer el estado del arte sobre la relación entre la gobernanza y la optimización del gasto público. Metodología: Se realizó un análisis bibliométrico en Scopus para explorar la evolución del tema y después una revisión sistemática en Scopus, WOS y Dimensions, para seleccionar estudios empíricos sobre la relación gobernanza-gasto público mediante criterios de calidad. Se aplicó el diagrama Prisma. Resultados: El análisis bibliométrico revela un creciente interés investigativo desde 2011, con autores clave como Baldersheim, Canh y Ståhlberg. Se cumplieron leyes bibliométricas y el análisis semántico identificó clústeres que vinculan gobernanza y eficiencia del gasto. La revisión sistemática encontró un consenso generalizado: una buena gobernanza (efectividad, transparencia, control de corrupción y participación ciudadana) optimiza los resultados del gasto público. Los hallazgos empíricos convergen en cinco bloques principales: gobernanza como catalizador del impacto del gasto público, gobernanza para una mayor eficiencia sectorial del gasto, gasto público pro-pobre y gobernanza, rol moderador de las instituciones y la calidad de la gobernanza, y mecanismos de gobernanza para optimizar la gestión financiera pública. Conclusiones: Existe un sólido respaldo teórico y empírico en cuanto a que incorporar principios de gobernanza democrática, participativa y transparente es clave para canalizar eficientemente el gasto público hacia el desarrollo económico y social. Futuras investigaciones deben examinar el peso relativo de las dimensiones de gobernanza y su impacto en la asignación óptima del gasto entre sectores.

Abstract Introduction/Objective: This study aims to explore the current state of knowledge regarding the relationship between governance and the optimization of public expenditure. Methodology: A bibliometric analysis was conducted in Scopus to examine the evolution of the topic, followed by a systematic review in Scopus, WOS, and Dimensions. Empirical studies addressing the relationship between governance and public expenditure were selected using rigorous quality criteria. The Prisma diagram was applied for the systematic review. Results: The bibliometric analysis revealed a growing research interest since 2011, highlighting the contributions of key authors such as Baldersheim, Canh, and Ståhlberg. Compliance with bibliometric laws was observed, and semantic analysis identified clusters linking governance with expenditure efficiency. The systematic review uncovered a widespread consensus: good governance, characterized by effectiveness, transparency, corruption control, and citizen participation, leads to an optimization of public expenditure outcomes. Empirical findings converge on five main blocks: governance as a catalyst for the impact of public expenditure, governance for greater sectoral efficiency of expenditure, public expenditure targeting vulnerable populations and associated governance, the moderating role of institutions and governance quality, and governance mechanisms to optimize public financial management. Conclusions: There is solid theoretical and empirical support indicating that the incorporation of principles of democratic, participatory, and transparent governance is crucial for efficiently directing public expenditure towards economic and social development. Future research should examine the relative weight of the various dimensions of governance and their impact on the optimal allocation of expenditure across different sectors.

ABSTRACT Tax culture plays an important role in influencing voluntary compliance with tax obligations by citizens and businesses; lack of tax knowledge is associated with non-compliance with tax responsibilities, resulting in tax evasion. In this context, the present research addresses the question of how tax education programs benefit growing businesses. Its objective is to critically review tax education programs, evaluating their impact on the fiscal decisions and financial health of these companies. It is important to emphasize that a qualitative approach was adopted to help capture the subjective dimensions. Among the results, the study highlights corporate tax problems in Latin America, highlighting the need to address tax education as an essential component to improve the efficiency of the tax system as a whole. The study concludes that the challenges identified require strategic approaches.

RESUMEN La cultura tributaria desempeña un papel importante al influir en el cumplimiento voluntario de obligaciones fiscales por parte de ciudadanos y empresas, la carencia de conocimiento tributario está asociada con el no cumplimiento de las responsabilidades fiscales, resultando en evasión fiscal. En este contexto, la presente investigación aborda la pregunta de cómo los programas de educación fiscal benefician a las empresas en crecimiento. Su objetivo es revisar de manera crítica los programas educativos en tributación, evaluando su impacto en las decisiones fiscales y salud financiera de estas empresas. Es sustancial enfatizar que se adoptó un enfoque cualitativo contribuye a capturar las dimensiones subjetivas. Entre los resultados destacan de los problemas tributarios empresariales en América Latina resaltando la necesidad de abordar la educación tributaria como un componente esencial para mejorar la eficiencia del sistema fiscal en su totalidad. El estudio concluye que los desafíos identificados requieren enfoques estratégicos.

RESUMEN En este estudio, se analizó la relación entre la auditoría de gestión y la educación cooperativa en las Cooperativas de Ahorro y Crédito (COAC) para comprender su influencia en la eficiencia operativa y transparencia financiera, así como en la gobernanza y el desempeño económico. La metodología incluyó la revisión de la literatura y el análisis detallado de la conexión entre estos elementos en el contexto específico de las cooperativas. Se identificaron aspectos, como la cultura organizativa arraigada en principios cooperativos, la gestión participativa, la transparencia y la rendición de cuentas, que configuran su impacto en la gobernanza y el desempeño económico. Los mecanismos de control interno, fortalecidos por la educación cooperativa, se revelaron como fundamentales para asegurar la adhesión a principios cooperativos y promover una gestión eficiente. En conclusión, la integración efectiva de la educación cooperativa en los procesos de auditoría de gestión y control interno cumple con normativas vigentes en Ecuador y construye una base sólida para la sostenibilidad y transparencia en las COAC.

ABSTRACT In this study, the relationship between performance auditing and cooperative education in Credit Unions (COAC) was analyzed to understand their influence on operational efficiency and financial transparency, as well as on governance and economic performance. The methodology included literature review and detailed analysis of the connection between these elements in the specific context of credit unions. Aspects such as organizational culture rooted in cooperative principles, participatory management, transparency and accountability were identified as having an impact on governance and economic performance. Internal control mechanisms, strengthened by cooperative education, were revealed as fundamental to ensure adherence to cooperative principles and promote efficient management. In conclusion, the effective integration of cooperative education in the performance audit and internal control processes complies with current regulations in Ecuador and builds a solid foundation for sustainability and transparency in the COACs.

Resumen La Red Federal de Educación Profesional, Científica y Tecnológica, vinculada al Ministerio de Educación, cuenta con 38 Institutos Federales presentes en todos los estados brasileños y en el Distrito Federal. Creado en 2005, el Plan de Expansión de la Red Federal de Educación Profesional tuvo como objetivo ampliar la presencia de estas instituciones en todo el territorio nacional. Partiendo de la premisa de la importancia de la educación pública federal, este artículo tiene como objetivo analizar la eficiencia relativa de la gestión de los recursos financieros públicos en los Institutos Federales de Educación, Ciencia y Tecnología de Brasil. La investigación tiene un enfoque cuantitativo y abarca el cuatrienio 20162019. En cuanto al tipo de muestreo, la investigación trabajó con el universo de investigación, a partir de un análisis documental de los informes anuales analizando los indicadores de gestión de estas instituciones. La investigación utiliza el Análisis Envolvente de Datos (DEA) para medir la eficiencia relativa de estos institutos y el modelo de análisis de regresión Tobit para verificar los factores condicionantes de estos niveles de eficiencia. Como resultado, se identificó una gran heterogeneidad entre las instituciones analizadas en el período, revelando que sólo el 39,5% de los IFET brasileños operan por encima del puntaje promedio de eficiencia relativa. Las instituciones que presentaron los mejores puntajes de eficiencia ampliaron gradualmente la oferta de cursos y el número de vacantes a lo largo de los años para optimizar la fuerza laboral existente. Tecnológica 3 2005 nacional federal Brasil 20162019 muestreo DEA (DEA resultado período 395 39 5 39,5 existente 200 2016201 39, 20 201620 2 20162 2016 201

Abstract The Federal Network of Professional, Scientific and Technological Education, linked to the Ministry of Education, has 38 Federal Institutes present in all Brazilian states and the Federal District. Created in 2005, the Expansion Plan for the Federal Network of Vocational Education aimed to expand the presence of these institutions throughout the national territory. Starting from the premise of the importance of federal public education, this paper analyzes the relative efficiency of the management of public financial resources of the Brazilian Federal Institutes of Education, Science and Technology. The research has a quantitative approach and covers the four-year period 2016-2019. As for the type of sampling, the research worked with the research universe, based on a document analysis in the annual analysis reports of the management indicators of these institutions. The research uses Data Envelopment Analysis (DEA) to measure the relative efficiency of these institutes and the Tobit regression analysis model to verify the conditioning factors of these efficiency levels. The result set has shown a great heterogeneity between the institutions analyzed in the period, revealing that only 39.5% of Brazilian IFETs operate above the average relative efficiency score. The institutions that presented the best efficiency scores gradually expanded the course offerings and the number of vacancies over the years to optimize the existing workforce. Professional 3 District 2005 territory education Technology fouryear four year 20162019. 20162019 2016 2019. 2019 2016-2019 sampling universe DEA (DEA levels 395 39 5 39.5 score workforce 200 2016201 201 2016-201 39. 20 201620 2016-20 2 20162 2016-2 2016-

Resumo A Rede Federal de Educação Profissional, Científica e Tecnológica, vinculada ao Ministério da Educação, possui 38 Institutos Federais presentes em todos os estados brasileiros e no Distrito Federal. Criado em 2005, o Plano de Expansão da Rede Federal de Educação Profissional teve como objetivo ampliar a presença destas instituições em todo o território nacional. Partindo da premissa da importância da educação pública federal, este artigo tem como objetivo analisar a eficiência relativa da gestão de recursos públicos financeiros dos Institutos Federais de Educação, Ciência e Tecnologia brasileiros. A pesquisa possui abordagem quantitativa e contempla o quadriênio 2016-2019. Quanto ao tipo de amostragem, a pesquisa trabalhou com o universo de pesquisa, a partir de uma análise documental nos relatórios anuais de análise dos indicadores de gestão dessas instituições. A pesquisa utiliza a Análise por Envoltória de Dados (DEA) para mensurar a eficiência relativa desses institutos e o modelo de análise de regressão Tobit para verificar os fatores condicionantes desses níveis de eficiência. Com o conjunto de resultados identificou-se grande heterogeneidade entre as instituições analisadas no período, revelando que apenas 39,5% dos IFETs brasileiros operam acima do escore médio de eficiência relativa. As instituições que apresentaram os melhores escores de eficiência ampliaram gradativamente a oferta de cursos e o número de vagas ao longo dos anos para otimizar a força de trabalho já existente. Tecnológica 3 2005 nacional federal 20162019. 20162019 2016 2019. 2019 2016-2019 amostragem DEA (DEA identificouse identificou se período 395 39 5 39,5 existente 200 2016201 201 2016-201 39, 20 201620 2016-20 2 20162 2016-2 2016-

ABSTRACT The high Brazilian dependence on potash fertilizers has encouraged the agricultural and forestry use of silicate rock powders. Dozens of rock powders, including glauconitic rocks produced in several states in Brazil are currently registered with the Ministry of Agriculture and Livestock (MAPA) as Soil Remineralizers, being generally known as alternative sources of K. The indication of these materials as potassium fertilizers is based on the high Brazilian dependence on K from abroad, which reached around 96% in the 2021 and 2022 harvests. Glauconitic rocks, such as verdetes, slates, and glauconitic siltstones occur in extensive areas in the State of Minas Gerais (Abaeté, Quartel Geral, Cedro do Abaeté, Sete Lagoas, Matutina, and São Gotardo), predominating in the Serra da Saudade formation as the sedimentary cover of the São Francisco Craton. In these rocks, K-K2O contents generally vary in the range of 5-12% m/m. It is soluble in water (0.1-1.4%) and 2% citric acid (0.7-2.3%). In these rocks, the degree of glauconite crystallinity is variable due to different formation conditions and degree of alteration by weathering, especially in rocky outcrops. The use of natural glauconitic rocks as potassium fertilizers has shown low agronomic efficiency due to their low solubility and reactivity. Physical and thermal treatments in the presence of fluxing, chemical (acid or alkaline attacks), and biological (Acidithiobacillus sp.) agents have shown potential for dissolving glauconites. However, studies showing the financial viability of these materials are necessary for both such treatments and their direct use as fertilizers. powders MAPA (MAPA Remineralizers abroad 96 202 harvests verdetes slates Abaeté (Abaeté Geral Lagoas Matutina Gotardo, Gotardo , Gotardo) Craton KK2O KKO K2O O 512% 512 5 12% 12 5-12 mm m m/m 0.11.4% 0114 0.1 1.4% 0 1 4 (0.1-1.4% 2 0.72.3%. 0723 0.7 2.3% . 7 3 (0.7-2.3%) weathering outcrops reactivity fluxing attacks, attacks attacks) Acidithiobacillus sp. sp glauconites However 9 20 KK KO 51 5-1 11 0.11.4 011 01 0. 14 1.4 (0.1-1.4 72 0.72.3% 072 07 23 2.3 (0.7-2.3% 5- 0.11. 1. (0.1-1. 0.72.3 2. (0.7-2.3 0.11 (0.1-1 0.72. (0.7-2. (0.1- 0.72 (0.7-2 (0.1 (0.7- (0. (0.7 (0 (

Abstract The Amazon Rainforest is renowned for its extraordinary biodiversity and the ravages of pervasive deforestation. The removal of natural vegetation significantly affects Amazonian streams, leading to alterations in their environmental conditions. In the United States, the Environmental Protection Agency has devised a comprehensive protocol to monitor changes in the environmental quality of streams. Since 2011, the Sustainable Amazon Network has implemented this protocol in Amazonian streams. Our systematic review aimed to address the following questions: i) How widely has the protocol been employed in Amazonian streams?; ii) Is the utilization of this protocol well-distributed across the Amazon Basin?; iii) Which types of land use have been assessed using this protocol?; iv) Which components of the aquatic biota have been studied in conjunction with the protocol?; and, v) Which metrics of the protocol are most crucial for elucidating aquatic biota distribution? We conducted searches using the Web of Science and Google Scholar databases, identifying 34 studies that directly aligned with our objectives. It was observed that the Eastern Amazon had the highest number of streams evaluated. Additionally, aquatic insects emerged as an effective tool when utilized alongside the protocol for evaluating the impacts of changes in land use. Ultimately, the most important metrics for assessing impacts on aquatic biota were shelter availability in the channels, the preservation status of riparian forests, and water quality. We recommend developing a simplified version of this protocol to facilitate its application for research teams with limited personnel and financial resources available for fieldwork. deforestation conditions States 2011 questions i streams? ii welldistributed well distributed Basin Basin? iii protocol? iv v distribution databases 3 objectives evaluated Additionally Ultimately channels forests fieldwork 201 20 2

Resumo A Floresta Amazônica é renomada por sua extraordinária biodiversidade e pelo difundido desmatamento. A remoção da vegetação natural impacta significativamente os riachos amazônicos, levando a alterações em suas condições ambientais. Nos Estados Unidos, a Agência de Proteção Ambiental desenvolveu um protocolo abrangente para monitorar mudanças na qualidade ambiental dos rios. Desde 2011, a Rede Amazônica Sustentável implementou esse protocolo em riachos amazônicos. Nossa revisão sistemática teve como objetivo abordar as seguintes questões: i) Quão amplamente o protocolo foi utilizado em riachos amazônicos? ii) A utilização desse protocolo está bem distribuída na bacia amazônica? iii) Quais tipos de uso da terra foram avaliados com esse protocolo? iv) Quais componentes da biota aquática foram estudados em conjunto com o protocolo? v) Quais métricas do protocolo são mais cruciais para elucidar a distribuição da biota aquática? Conduzimos buscas nas bases de dados Web of Science e Google Scholar, identificando 34 estudos que se alinharam diretamente com nossos objetivos. Observou-se que a Amazônia Oriental teve o maior número de rios avaliados. Além disso, insetos aquáticos surgiram como uma ferramenta eficaz quando utilizados junto ao protocolo para avaliar os impactos das mudanças no uso da terra. Por fim, as métricas mais importantes para avaliar os impactos na biota aquática foram a disponibilidade de abrigo nos canais, o estado de preservação das florestas ripárias e a qualidade da água. Recomendamos o desenvolvimento de uma versão simplificada desse protocolo para facilitar sua aplicação em equipes de pesquisa com recursos financeiros limitados e um número restrito de pessoal disponível para trabalho de campo. desmatamento amazônicos ambientais Unidos 2011 questões i ii amazônica iii iv v Scholar 3 objetivos Observouse Observou disso fim canais água campo 201 20 2

RESUMEN Objetivo: investigar las contribuciones de la aplicación de la metodología Lean a la mejora de los procesos de trabajo en salud y enfermería y su impacto en los aspectos financieros asociados. Método: revisión integradora, realizada en seis bases de datos, cuya muestra de diez (100,0%) estudios fue analizada y resumida de forma descriptiva. Resultados: los resultados obtenidos se estratificaron en: beneficios/barreras para la implementación de Lean Healthcare; aspectos económicos que implican la implementación de Lean Healthcare; y mejoras de procesos mediante la implementación de Lean Healthcare. La mayoría de los estudios (60,0%) se realizaron en hospitales universitarios, contextos que necesitan mejorar continuamente la calidad de los servicios prestados, generalmente con recursos escasos y limitados, que sustentan la viabilidad de mantener el trípode de docencia, investigación y extensión. Conclusión: tres (30,0%) estudios destacaron los aspectos financieros asociados a la aplicación de la metodología Lean. Los demás solo mencionaron la posibilidad de obtener ganancias financieras mejorando los procesos y reduciendo el desperdicio. Objetivo Método integradora datos 100,0% 1000 100 0 (100,0% descriptiva Resultados beneficiosbarreras beneficios barreras Healthcare 60,0% 600 60 (60,0% universitarios prestados limitados docencia extensión Conclusión 30,0% 300 30 (30,0% desperdicio 100,0 10 (100,0 60,0 6 (60,0 30,0 3 (30,0 100, 1 (100, 60, (60, 30, (30, (100 (60 (30 (10 (6 (3 (1 (

ABSTRACT Objective: to investigate the contributions of applying the Lean methodology to improve work processes in health and nursing and its impact on associated financial aspects. Method: an integrative review, carried out in six databases, whose sample of ten (100.0%) studies was analyzed and summarized descriptively. Results: the outcomes obtained were stratified into: benefits/barriers to Lean Healthcare implementation; economic aspects involving Lean Healthcare implementation; and process improvements through Lean Healthcare implementation. The majority of studies (60.0%) were carried out in university hospitals, contexts that need to continually improve the quality of services provided, generally with scarce and limited resources, which support the viability of maintaining the teaching, research and extension tripod. Conclusion: three (30.0%) studies highlighted the financial aspects associated with Lean methodology application. The others only mentioned the possibility of financial gains through improving processes and reducing waste. Objective Method review databases 100.0% 1000 100 0 (100.0% descriptively Results into benefitsbarriers benefits barriers implementation 60.0% 600 60 (60.0% hospitals provided resources teaching tripod Conclusion 30.0% 300 30 (30.0% application waste 100.0 10 (100.0 60.0 6 (60.0 30.0 3 (30.0 100. 1 (100. 60. (60. 30. (30. (100 (60 (30 (10 (6 (3 (1 (

RESUMO Objetivo: investigar as contribuições da aplicação da metodologia Lean para melhoria dos processos de trabalho em saúde e enfermagem e sua repercussão nos aspectos financeiros associados. Método: revisão integrativa, realizada em seis bases de dados, cuja amostra de dez (100,0%) estudos foi analisada e sintetizada descritivamente. Resultados: os desfechos obtidos foram estratificados em: benefícios/barreiras para implantação do Lean Healthcare; aspectos econômicos envolvendo a implantação do Lean Healthcare; e melhorias em processos por meio da implantação do Lean Healthcare. A maioria dos estudos (60,0%) foi realizada em hospitais universitários, contextos que precisam melhorar, continuamente, a qualidade dos serviços prestados, geralmente com recursos escassos e limitados, os quais sustentam a viabilidade da manutenção do tripé ensino, pesquisa e extensão. Conclusão: três (30,0%) estudos evidenciaram os aspectos financeiros associados à aplicação da metodologia Lean. Os demais apenas mencionaram a possibilidade de ganhos financeiros por meio da melhoria de processos e redução de desperdícios. Objetivo Método integrativa dados 100,0% 1000 100 0 (100,0% descritivamente Resultados benefíciosbarreiras benefícios barreiras Healthcare 60,0% 600 60 (60,0% universitários melhorar continuamente prestados limitados ensino extensão Conclusão 30,0% 300 30 (30,0% desperdícios 100,0 10 (100,0 60,0 6 (60,0 30,0 3 (30,0 100, 1 (100, 60, (60, 30, (30, (100 (60 (30 (10 (6 (3 (1 (

Resumo Este estudo tem como objetivo determinar o impacto de uma fusão e aquisição (F&A) no desempenho do banco consolidador em relação a seus concorrentes, tanto na abordagem de intermediação quanto na de rentabilidade, além de propor uma métrica de ranking de F&A para uma análise de desempenho mais precisa. Embora alguns estudos avaliem o desempenho dos bancos em F&As, a explicação de seu impacto sobre as instituições no mercado pode ser mais bem explorada com a proposição de uma métrica financeira-operacional, diferente das avaliações pelo mercado acionário, complementada com o ponto de vista das estratégias organizacionais que aparecem na literatura como essenciais para a continuidade da desenvoltura do tema. Avaliar as consequências das F&As de bancos e entender suas intenções proporciona uma melhor gestão tanto das instituições quanto dos aspectos socioeconômicos do país. Também fornece diretrizes e novas ferramentas de avaliação de desempenho para acadêmicos, gerentes e funcionários do governo nos processos de F&A. O método de pesquisa é quantitativo-qualitativo. Na abordagem quantitativa, foi utilizada a técnica de análise por envoltória de dados (DEA, do inglês data envelopment analysis) com um segundo estágio de regressão linear múltipla. O banco de dados foi formado por informações das demonstrações financeiras dos bancos de 2000 a 2018 (representando o CAMELS), complementadas com informações macroeconômicas e de estrutura de mercado. Na abordagem qualitativa, o impacto dessas variáveis regredidas foi determinado no estágio quantitativo para quatro estudos de caso, que são os "Quatro Grandes" bancos que representam aproximadamente 87% do mercado financeiro brasileiro. Embora alguns estudos abordem o tema da relação entre a eficiência e as F&As, este estudo mostra que não há uma relação clara e direta entre as F&As e o desempenho (a eficiência) dos bancos no mercado. Os resultados sugerem que os bancos realizam as F&As por outros motivos além da busca por eficiência, deixando a eficiência como consequência da operação. Este artigo contribui para a proposição de uma nova métrica de mensuração da eficiência das F&As, cuja função é estabelecer um ranking e relativizar a análise do desempenho dos bancos em relação ao mercado como um todo, permitindo a visualização do efeito relativo em relação aos concorrentes. FA F A (F&A concorrentes rentabilidade precisa FAs As financeiraoperacional, financeiraoperacional financeira operacional, operacional financeira-operacional acionário país acadêmicos quantitativoqualitativo. quantitativoqualitativo qualitativo. qualitativo quantitativo-qualitativo quantitativa DEA, DEA (DEA analysis múltipla 200 201 representando CAMELS, CAMELS , CAMELS) qualitativa caso Quatro Grandes 87 brasileiro operação todo 20 8 2

Abstract This study aims to determine the impact of an M&A on the performance of the consolidating bank in relation to its competitors in both the intermediation and profitability approaches, in addition to proposing an M&A ranking metric for a more accurate performance analysis. Although some studies assess the performance of banks in M&As, the explanation of their impact on institutions in the market can be better explored by proposing a financial-operational metric, different from valuations by the stock market, complemented with the point of view of organizational strategies that appear in the literature as essential for the continuity of the resourcefulness of the topic. Assessing the consequences of bank M&As and understanding their intentions provides better management of both institutions and the country's socioeconomic aspects. It also provides guidelines and new tools for performance evaluation for academics, managers, and government officials on M&A processes. The research method is quantitative-qualitative. In the quantitative approach, the data envelopment analysis (DEA) technique with a second stage of multiple linear regression was used. The database was formed by information from the banks' financial statements from 2000 to 2018 (representing the CAMELS), supplemented with macroeconomic and market structure information. In the qualitative approach, the impact of these regressed variables was determined in the quantitative stage for four case studies, which are the Big4 banks that represent approximately 87% of the Brazilian financial market. Although some studies deal with the topic of the relationship between efficiency and M&As, this study shows that there is no clear and direct relationship between M&As and the performance (efficiency) of banks in the market. The results suggest that banks carry out M&As for reasons other than the search for efficiency, leaving efficiency as a consequence of the operation. This article contributes to the proposal of a new metric for measuring the efficiency of M&As, whose function is to establish a ranking and relativize the analysis of banks' performance in relation to the market as a whole, allowing the visualization of the relative effect vis-à-vis competitors. MA M A approaches MAs As financialoperational operational countrys country s aspects academics managers processes quantitativequalitative. quantitativequalitative qualitative. quantitative-qualitative approach DEA (DEA used 200 201 representing CAMELS, CAMELS , CAMELS) Big 87 (efficiency operation whole visàvis vis à 20 8 2