Abstract Introduction The forestry sector faces energy challenges that involve the precise determination of the final energy consumption to achieve improvements. Objective To estimate the final energy consumed while processing timber forest resources. Materials and methods The Total Final Consumption (TFC) was determined in six companies (statistical units) engaged in primary timber processing in Pueblo Nuevo, Durango. Activity data and significant energy uses (SEUs) for two years were obtained through an energy audit. The data were disaggregated by statistical unit, activity, form and application of energy, and expressed in tons of oil equivalent (toe). Results and discussion The energy consumption per statistical unit was estimated at 71.19 toe·yr-1, releasing 260.14 tCO2e·yr-1. SEU was identified in vehicles with diesel engines (75 %). The use of gasoline and electrical energy in machines accounted for 14.2 % and 10.7 %, respectively. Electric motors used up to 98 % of the electrical energy. Logging represented 69 % of the Total Final Consumption (TFC), more than twice compared to sawing. Energy consumption was significantly different between statistical units (Tukey, P < 0.05) for sawing, but not for logging. Conclusions Energy consumption for logging was similar among the units studied but was not similar for sawing. An effective energy management program and the integration of wood energy could optimize the consumption pattern.

Resumen Introducción La actividad forestal enfrenta desafíos energéticos que implican la determinación precisa del uso final de energía para lograr mejoras en su rendimiento. Objetivo Estimar la cantidad de energía de uso final consumida durante el procesamiento de los recursos forestales maderables. Materiales y métodos El consumo final total de energía (CFT) se determinó en seis empresas (unidades estadísticas) de transformación primaria de la madera en Pueblo Nuevo, Durango. Los datos de actividad y los usos significativos de la energía (USEn), correspondientes a dos años, se obtuvieron mediante una auditoría energética. Los datos se desagregaron por unidad estadística, actividad, forma y aplicación de la energía y se expresaron en toneladas equivalentes de petróleo (tep). Resultados y discusión El consumo de energía por unidad estadística se estimó en 71.19 tep·año-1, liberando 260.14 tCO2e·año-1. El USEn se identificó en vehículos con motor de diésel (75 %). El uso de gasolina y energía eléctrica en máquinas correspondió al 14.2 % y 10.7 %, respectivamente. Los motores utilizaron hasta 98 % de la energía eléctrica. La extracción de madera ocupó 69 % del CFT, más del doble que el aserrado de madera. El consumo de energía fue significativamente diferente entre unidades estadísticas (Tukey, P < 0.05) durante el aserrado, pero no en la extracción de madera. Conclusiones El consumo de energía en la actividad de extracción de madera fue similar entre las unidades estudiadas, pero no en la etapa de aserrado. Un programa efectivo de gestión de la energía y la integración de la dendroenergía podría optimizar el modelo de consumo.

ABSTRACT Introduction: In unplanned surgery, stoma site marking is unusual, increasing the risk of complications. Data on stoma site marking in a hospital in the northern region of Portugal and guidance in emergency situations are unavailable. Objective: To increase bowel elimination stoma site marking for patients undergoing unplanned surgery. Methods: A protocol for a best practice implementation project based on the Plan-Do-Check-Act cycle and consists of 4 phases: identification of the problem; analysis of the causes and the definition of the specific objectives; planning and implementing the intervention, checking the results, proposing corrective measures, standardizing procedures, and training the team. Data will be gathered using questionnaires for nurses, analysis of existing information systems, and the implementation of an audit grid. Results: The first two phases allowed the identification of the main shortcomings and draft of a multimodal intervention that will comprise educational strategies, implementation of a decision-making algorithm, and audit. A decrease in skin complications is expected. Increased confidence, independence in stoma self-care, and awareness of stoma living are also anticipated. Implementing this project may lead to a reduction in healthcare costs and an overall improvement in the quality of life of the person with a stoma. Conclusion: Evidence suggests that stoma site marking is paramount to improve patient’s health outcomes. Results from this project may offer new strategies to cope with management shortcomings in health systems.

Resumen Introducción: En la cirugía no planificada, el marcaje del estoma es inusual, aumentando el riesgo de complicaciones. Objetivo: Aumentar el marcaje del sitio del estoma de eliminación intestinal en pacientes sometidos a cirugía no planificada. Métodos: Protocolo para un proyecto de implementación de buenas prácticas se basa en el ciclo plan, do, check y act/ajust, y consta de 4 fases; identificación del problema; análisis de las causas y definición de los objetivos específicos; planificación e implementación de la intervención y; comprobación de los resultados. Los datos se recopilarán mediante cuestionarios dirigidos al personal de enfermería, el análisis de los sistemas de información existentes y la aplicación de una parrilla de auditoría. Resultados: Las dos primeras fases permitieron identificar las principales deficiencias y elaborar una intervención multimodal que comprenderá estrategias educativas, implantación de algoritmo de toma de decisiones y auditoría. Se espera una disminución de las complicaciones cutáneas. También se prevé un aumento de la confianza, la independencia en el autocuidado del estoma y la concienciación sobre la vida con estoma. La puesta en práctica de este proyecto puede conducir a una reducción de los costes sanitarios y a una mejora general de la calidad de vida de la persona con un estoma. Conclusión: Las pruebas sugieren que la señalización de la zona del estoma es de suma importancia para mejorar los resultados de salud del paciente. Los resultados de este proyecto pueden ofrecer nuevas estrategias para hacer frente a las deficiencias de gestión en los sistemas sanitarios.

Resumo Introdução: A marcação do local do estoma em cirurgia não planeada não é usual. Não existem dados sobre a marcação do estoma num hospital na região norte de Portugal, assim como orientações para situações de urgência. Objetivo: Aumentar a marcação do local do estoma em doentes submetidos a cirurgia não programada. Métodos: Projeto de melhoria contínua da qualidade dos cuidados de enfermagem de acordo com o ciclo planear, fazer, verificar e atuar, e consiste em 4 fases: identificação do problema; análise das causas e definição dos objetivos específicos; planeamento e implementação da intervenção e verificação dos resultados, propondo medidas corretivas, normalizando procedimentos e formando a equipa. Os dados serão recolhidos através de questionários dirigidos aos enfermeiros, da análise dos sistemas de informação existentes e da implementação de uma grelha de auditoria. Resultados: As duas primeiras fases permitiram identificar as principais lacunas e elaborar uma intervenção multimodal que incluirá estratégias educativas, implementação de algoritmo de tomada de decisão e auditoria. Espera-se uma diminuição das complicações cutâneas. Prevê-se também um aumento da confiança, da independência no autocuidado do estoma e da consciencialização sobre a vida no estoma. A implementação deste projeto pode levar a uma redução dos custos dos cuidados de saúde e a uma melhoria global da qualidade de vida da pessoa com um estoma. Conclusão: A evidência sugere que a marcação do local do estoma é da maior importância para melhorar os resultados de saúde do doente. Os resultados deste projeto podem oferecer novas estratégias para fazer face às lacunas de gestão nos sistemas de saúde.

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.

Abstract One of the stages of cybersecurity risk management is monitoring and review. This stage is part of the continuous improvement process of a cybersecurity risk management system. This article aims to conduct an exploration of a cybersecurity risk audit guide by referencing common objectives and guidelines of cybersecurity risk auditing. To do so, a Systematic Literature Review (SLR) was conducted considering studies from the last ten years (2012-2022), from which 23 studies mentioning cybersecurity risk audit objectives and guidelines were identified. Additionally, attributes to be considered for the creation of a cybersecurity risk guide were proposed. Finally, an application and validation of the identified parameters in the previously mentioned studies are presented.

Resumen Una de las etapas de la gestión de riesgos de ciberseguridad es el monitoreo y la revisión. Esta etapa forma parte del proceso de mejora continua de un sistema de gestión de riesgos de ciberseguridad. Este artículo tiene como objetivo llevar a cabo una exploración de una guía de auditoría de riesgos de ciberseguridad tomando como referencia objetivos comunes y guías de la auditoría de riesgos de ciberseguridad. Para ello se tomó como partida una Revisión Sistemática de Literatura (SLR) considerando los estudios de los últimos diez años (2012-2022), a partir de los cuales se identificaron 23 estudios que mencionaban objetivos y guías de auditoría de riesgos de ciberseguridad. Además, se propusieron atributos que deben ser considerados para la creación de un guía de riesgos de ciberseguridad. Posteriormente en el presente trabajo se define una guía de auditoría de riesgos de ciberseguridad (CRAG). Finalmente, se expone la aplicación de CRAG por medio de un caso de estudio considerando los parámetros identificados en los estudios previamente mencionados.

RESUMEN Introducción: Medir el desempeño de las actividades científicas y de innovación a través de las auditorías, obedece a la escasa disponibilidad de recursos y a la consecuente necesidad de concursar por ellos. Objetivo: Evaluar el impacto de las auditorias de calidad y académicas sobre los costos de evaluación en el proceso Gestión de la Innovación en la Universidad de Ciencias Médicas de Matanzas. Materiales y métodos: Se realizó una investigación científica, explicativa, que se fundamenta en el paradigma mixto, donde se aplicó el procedimiento para el cálculo de los costos de la calidad. Resultados: Se observó una disminución en los costos de prevención, de un 53 % a un 50 %. No así en los costos de evaluación, donde ascendieron de un 15 % a 31 %, por concepto de gastos incurridos en los procesos de auditorías. Conclusiones: El empleo de las auditorias académicas y de calidad como herramientas de control induce a un incremento en los costos de evaluación de la calidad, lo que favorece una mayor eficiencia en los resultados del proceso de gestión de la innovación de la Universidad de Ciencias Médicas de Matanzas.

ABSTRACT Introduction: Measuring the performance of scientific and innovation activities through audits, is due to the limited availability of resources and the consequent need to compete for them. Objective: To assess the impact of quality and academic audits on evaluation costs in the Innovation Management process at the Matanzas University of Medical Sciences. Materials and methods: A scientific, explanatory investigation was carried out, based on the mixed paradigm, where the procedure for the calculation of quality costs was applied. Results: A decrease in prevention costs was observed, from 53% to 50%. Not so in the evaluation costs where they rose from 15% to 31% due to expenses incurred in the audit processes. Conclusions: The use of academic and quality audits as control tools induces an increase in the costs of quality evaluation, which favors greater efficiency in the results of the innovation management process of the Matanzas University of Medical Sciences.

Abstract Purpose This paper develops a case study focusing on the Portuguese Air Forces, first to identify the roles of the internal audit (IA) and then to analyse its influence on organisation sustainability, while also exploring the moderating effect of human resource management practices (HRMPs). Theoretical framework This research draws on empirical work on the roles and activities performed by IA in the private sector and human capital theory to assess the effect of HRMPs on performance. Design/methodology/approach The study uses the survey method and data were collected through a questionnaire made available on an online platform. The study applies an ordinary least squares regression model. Findings This study shows that IA provides assurance and advisory services and that IA is positively related to sustainability orientation, particularly in the governance and social dimensions. The moderating effect of HRMPs is felt only in the environmental dimension. Practical & social implications of research This study reinforces the literature on the relationship between IA effectiveness and sustainability, provides insights into the effectiveness of IA as reported by auditors themselves, identifies the portfolio of functions performed by IA, and points to improvements to be made in IA management. Originality/value The topics studied are explored for the first time in the context of the Armed Forces, and the analysis of the moderating effect of HMRPs on the relationship between IA and sustainability is pioneering. Forces (IA HRMPs. . (HRMPs) performance Designmethodologyapproach Design methodology approach platform model orientation dimensions dimension themselves Originalityvalue Originality value pioneering (HRMPs

ABSTRACT Objective: To assess the capacity to identify potential organ donors in a university hospital in Maranhão (MA). Methods: The study is a retrospective, quantitative cohort based on the documentary analysis of medical records of deceased patients in the adult intensive care units (ICUs) of a university hospital in MA from 2018 to 2019. Screening Instrument I from the Organización Nacional de Trasplantes (ONT) of Spain, based on Avedis Donabedian and validated in Brazil, was used to identify potential donors with clinical signs of brain death (BD). The analysis involved reviewing medical records and applying BD diagnostic criteria, according to Conselho Federal de Medicina Resolution nº 2,173 of 2017. A total of 312 records were analyzed, resulting in 38 with signs of BD, classified as escapes due to identification and maintenance failures of potential donors. Results: Of the 312 evaluated records, 21 from 2018 and 17 from 2019 (totaling 38) presented clinical signs of BD and were selected for detailed auditing.Additionally, it was identified that 31.1% of the escapes or losses of potential donors resulted from deaths not identified as BD, generating previously unknown indicators. The tool revealed that patients undergoing surgical treatment for brain tumors and cerebrovascular diseases have a higher likelihood of evolving to BD. These patients, usually admitted to the general ICU, should receive special attention in daily assessments due to their high potential to become organ donors. Conclusion: The audit highlighted the need for improvements in the identification and maintenance of potential donors, as well as in reducing family refusals, to increase the number of effective donations. Objective MA. . (MA) Methods retrospective ICUs (ICUs 201 ONT (ONT Spain Brazil (BD) criteria 2173 2 173 2,17 2017 31 analyzed 3 Results 1 totaling auditingAdditionally auditing Additionally auditing.Additionally 311 31.1 indicators ICU Conclusion refusals donations (MA 20 (BD 217 2,1 31. 2,

RESUMO Objetivo: Avaliar a capacidade de identificar possíveis doadores de órgãos em um hospital universitário no estado do Maranhão (MA). Métodos: O estudo é uma coorte retrospectiva, quantitativa, baseada na análise documental de prontuários de pacientes falecidos nas unidades de terapia intensiva (UTIs) de adultos de um hospital universitário no MA, no período de 2018 a 2019. Utilizou-se o Instrumento de Triagem I da Organización Nacional de Trasplantes (ONT) da Espanha, fundamentado por Avedis Donabedian e validado no Brasil, para identificar possíveis doadores com indícios clínicos de morte encefálica (ME). A análise envolveu a revisão dos prontuários e a aplicação de critérios de diagnóstico de ME, conforme a Resolução nº 2.173 de 2017 do Conselho Federal de Medicina. Foram analisados 312 prontuários, resultando em 38 com sinais de ME, classificados como escapes por falhas na identificação e manutenção dos doadores. Resultados: Dos 312 prontuários avaliados, 21 de 2018 e 17 de 2019 (totalizando 38) apresentaram indícios clínicos de ME e foram selecionados para auditoria detalhada. Além disso, foi identificado que 31,1% dos escapes ou perdas de possíveis doadores ocorreram devido a óbitos não identificados como ME, gerando indicadores antes desconhecidos. A ferramenta revelou que pacientes submetidos a tratamento cirúrgico para tumores encefálicos e doenças cerebrovasculares têm maior probabilidade de evoluir para ME. Esses pacientes, geralmente internados na UTI geral, devem receber atenção especial nas avaliações diárias, pois têm alto potencial para se tornarem doadores de órgãos. Conclusão: A auditoria evidenciou a necessidade de melhorias na identificação e manutenção de possíveis doadores, bem como na redução de recusas familiares para aumentar o número de doações efetivas. Objetivo MA. MA . (MA) Métodos retrospectiva quantitativa UTIs (UTIs 201 Utilizouse Utilizou ONT (ONT Espanha Brasil (ME) 2173 2 173 2.17 Medicina 31 3 Resultados avaliados 1 totalizando detalhada disso 311 31,1 desconhecidos geral diárias Conclusão efetivas (MA 20 (ME 217 2.1 31, 2.

ABSTRACT This paper verifies whether and how the country’s cultural dimensions moderate the relationship between the quality of the audit firm and the level of earnings management. The sample is formed by 88,428 observations from 18,842 companies in 23 countries, covering the period from 2011 to 2018 in an unbalanced panel. The dimensions of national culture were based on the GLOBE project, and the level of earnings management was estimated by Dechow et al. (1995). The results show that national culture influences the monitoring of the largest auditing firms and benefits companies in preparing financial statements. Such results suggest a relationship of audit bias due to cultural aspects, which may compromise the quality of accounting information. countrys country s 88428 88 428 88,42 18842 18 842 18,84 2 countries 201 panel project al 1995. 1995 . (1995) statements aspects information 8842 8 42 88,4 1884 1 84 18,8 20 199 (1995 884 4 88, 188 18, 19 (199 (19 (1 (

RESUMEN La investigación tuvo como objetivo verificar si y cómo las dimensiones culturales del país moderan la relación entre la calidad de la firma de auditoría y el nivel de gestión de ganancias. La muestra estuvo compuesta por 88.428 observaciones de 18.842 empresas ubicadas en 23 países, abarcando el periodo de 2011 a 2018 en un panel desequilibrado. Las dimensiones de la cultura nacional se basaron en el proyecto GLOBE y el nivel de gestión de resultados se estimó según Dechow et al. (1995). Los resultados presentan evidencia de que la cultura nacional influye en el seguimiento realizado por las mayores firmas auditoras y proporciona beneficios a las empresas en lo que respecta a la preparación de estados financieros. Tales resultados sugieren una relación de sesgo de auditoría debido a aspectos culturales, lo que puede comprometer la calidad de la información contable. ganancias 88428 88 428 88.42 18842 18 842 18.84 2 países 201 desequilibrado al 1995. 1995 . (1995) financieros contable 8842 8 42 88.4 1884 1 84 18.8 20 199 (1995 884 4 88. 188 18. 19 (199 (19 (1 (

RESUMO Esta pesquisa teve como objetivo verificar se e como as dimensões culturais do país moderam a relação entre a qualidade da firma de auditoria e o nível de gerenciamento de resultados. A amostra foi composta por 88.428 observações de 18.842 empresas localizadas em 23 países, abrangendo o período de 2011 a 2018 em um painel desbalanceado. As dimensões da cultura nacional foram baseadas no projeto GLOBE, e o nível de gerenciamento de resultados foi estimado conforme Dechow et al. (1995). Os resultados apresentam evidências de que a cultura nacional tem influência no monitoramento exercido pelas maiores firmas de auditoria e conferem benefícios às empresas no que tange à elaboração das demonstrações contábeis. Tais resultados sugerem relação de parcialidade da auditoria em virtude de aspectos culturais, o que pode comprometer a qualidade da informação contábil. 88428 88 428 88.42 18842 18 842 18.84 2 países 201 desbalanceado GLOBE al 1995. 1995 . (1995) contábeis contábil 8842 8 42 88.4 1884 1 84 18.8 20 199 (1995 884 4 88. 188 18. 19 (199 (19 (1 (

BACKGROUND: South Africa has one of the highest incidences of rape globally. Understanding the epidemiological pattern of rape is needed to inform the design of effective intervention programmes for rape prevention and management of alleged rape cases. AIMS: To investigate important epidemiological patterns associated with rape in Kimberly, Northern Cape Province, South Africa. SETTING: The Robert Mangaliso Sobukwe Hospital (RMSH) forensic unit. METHODS: A descriptive, retrospective cross-sectional clinical audit of rape cases. RESULTS: The majority (93.3%) of the alleged rape victims were women, with a mean age (SD) of 21.6 years (11.3); the male population made up 6.7% of the cases, with a mean age (SD) of 10.5 years (6.9). The highest incidence of alleged rape in the male population was seen in the age group ≤ 16 years (81.8%) and for women 17-30 years (50.3%). Most of the incidents occurred at the perpetrators' homes (42.7%); on the days Fridays (14.6%), Saturdays (29.9%) and Sundays (23.2%); at night up to midnight 20:00-23:59 (32.9%) (p = 0.01) and involved threats of violence (55.5%). The majority (56.0%) of the perpetrators were known to the victims. CONCLUSION: Important information about the victims and circumstances in which rape occurs as reported herein can be used to inform the design of effective intervention programmes for sexual crime prevention and management in Kimberly, South Africa. CONTRIBUTION: This study helped to advance knowledge and understanding of the epidemiological pattern associated with rape in Kimberley, Northern Cape Province of South Africa.

BACKGROUND: Critical laboratory results are test results suggesting a patient is in immediate danger unless treatment is administered promptly. There is a paucity of studies in sub-Saharan Africa on clinicians' utility of these results and affected patients' outcomes. In our resource-limited setting in South Africa, we rely on telephonic communication to convey critical results OBJECTIVE: The aim of this study was to determine the average time for clinicians to acknowledge these results on the laboratory information system and to determine the outcome of affected patients METHODS: A retrospective descriptive audit at Tygerberg Academic Hospital was conducted between 01 October 2021 and 31 March 2022. Critical results and the time of acknowledgement by clinicians on the laboratory information system were obtained from inpatients and outpatients. One hundred and twenty inpatient critical results were randomly selected for a folder review to determine patient outcome RESULTS: Overall, 2514 critical results were reported, and 63 results were excluded. The remaining 2451 results were obtained from 1346 patients. The majority (94.5%) of results were obtained from inpatients, where 1681 (68.6%) were acknowledged within 24 h. The folder audit of 120 patients determined that 40 (33.3%) patients demised. In 82 (68.3%) patients, communication of a critical result did not alter clinical management CONCLUSION: Critical laboratory results are crucial to patient care. This study found that approximately one-third of critical laboratory results were not used within 24 h. Engaging clinicians in current practice and implementing a means of improved communication of critical results is required WHAT THIS STUDY ADDS: The study adds to the evidence of challenges experienced with communicating critical results to clinicians which could impact patient care. This is especially true in resource-limited settings; clinicians need to be made aware of the importance of these results, and communication modes need to be improved.

BACKGROUND: People living with human immunodeficiency virus (HIV) and comorbid diabetes mellitus (DM) face significant challenges owing to the complex interplay between these chronic conditions and the need for comprehensive and integrated care. Service availability and readiness for primary care are essential for the health of individuals and populations AIM: This study aimed to explore barriers and facilitators to the provision of care to the patients with HIV and T2DM comorbidity SETTING: The study was conducted at Primary health centres in Harare, Zimbabwe METHODS: A mixed-methods design was applied RESULTS: An audit of primary care facilities identified that there was adequate infrastructure and equipment for HIV and T2DM diagnosis and treatment. However, there are gaps in the availability of essential medicines and supplies, such as test strips for blood glucose monitoring. The assessment also showed that the centres had a chronic shortage of healthcare providers, including doctors, nurses and counsellors, and there was a need for additional training and support for healthcare providers in the management of HIV and T2DM CONCLUSION: The study concludes that the delivery of health services to patients with HIV and T2DM at primary care centres in Harare, Zimbabwe, faces significant challenges. Suggestions included improved resource allocation and multisectoral collaboration to improve the delivery of healthcare services CONTRIBUTION: The research contributes insight into disparities between urban and rural primary care facilities in providing services, emphasizing the need for targeted interventions to bridge gaps and enhance care quality

ABSTRACT The legitimate concern of current governments is to control the information generated by the institutions that represent them. This research proposes a methodology to implement archival audits in those work spaces where information flows daily. It is concluded that by carrying out this work there will be a better functioning of both the institutional systems and the information they generate. To ensure the above, a methodology composed of three elements is proposed: a) Analysis of information flows based on the generation of archival information as a result of institutional functions, b) Review of the correct application of records management and, c) Metric study that determines the use and social impact of archival information. The method used is based on an analytical-reflexive process that will be the prelude to future studies.

RESUMEN La preocupación legítima de los gobiernos actuales radica en controlar la información generada por las instituciones que los representan. Esta investigación propone una metodología para instrumentar auditorías archivísticas en esos espacios laborales donde la información fluye diariamente. Se concluye que al llevar a cabo esta labor se tendrá un mejor funcionamiento tanto de los sistemas institucionales como de la información que producen. Para asegurar lo anterior, se propone una metodología compuesta por tres elementos: a) Análisis de los flujos informacionales basados en la generación de la información archivística producto de las funciones institucionales, b) Revisión de la aplicación correcta de la gestión documental y, c) Estudio métrico que determine el uso e impacto de la información archivística. El método empleado se sustenta en un proceso analítico-reflexivo que será la antesala para futuros estudios.

ABSTRACT Introduction: Healthcare management requires tools to make decisions at the local and systemic level in healthcare providers, with quality and timely information, to optimise organisational processes. Objective: To identify, through analysis of the state of knowledge, the generation of errors in the creation of diagnosis-related groups that affect hospital financial management strategy. Development: 487 research papers were reviewed, 54 of them identified processes of generation of the studied construct, with errors and evidenced in their materialization. These errors were grouped according to the original 3M model. Among those found were omissions in medical record documentation; poor quality in the minimum set of basic data; inaccuracies in diagnostic and procedure coding; insufficient grouping of diagnosis-related groups, variation in the casuistic index; deficiencies in team formation and audit processes; and discrepancies in the assignment of diagnosis-related groups. Recognising and addressing these errors will optimise efficiency in healthcare management. Conclusions: Errors were identified in the implementation of diagnosis-related groups, focusing on capture sub-processes, coding of clinical output and coding errors by healthcare staff. These types of omissions can contribute to key forms of performance evaluation of clinical care management, especially when this is associated with the billing structure and cost per patient in the current Chilean health system.

RESUMEN Introducción: La gestión sanitaria requiere herramientas para tomar decisiones a nivel local y sistémico en prestadores de salud, con información de calidad y oportuna, para optimizar procesos organizacionales. Objetivo: Identificar, mediante análisis del estado del conocimiento, la generación de errores en creación de grupos relacionados por diagnóstico que afectan la estrategia de gestión financiera hospitalaria. Desarrollo: Se revisaron 487 trabajos de investigación, 54 de ellos identificaron procesos de generación del constructo estudiado, con errores y evidenciados en su materialización. Estos errores se conglomeraron de acuerdo al modelo original de 3M. Entre los encontrados se precisaron como omisiones en documentación de los registros médicos; mala calidad en conjunto mínimo de datos básicos; inexactitudes en codificación diagnóstica y de procedimientos; insuficiente agrupación de grupos relacionados al diagnóstico, variación del índice casuístico; deficiencias en formación de equipos de trabajo y procesos de auditorías, además discrepancias en asignación de grupos relacionados al diagnóstico. Reconocer y abordar estos errores permitirán optimizar la eficiencia en la gestión sanitaria. Conclusiones: Se identifican errores en implementación de los grupos relacionados al diagnóstico, los que se focalizan en subprocesos de captura; codificación de la producción clínica y en errores del personal sanitario en codificación. Estos tipos de omisiones pueden contribuir en formas claves de evaluación del desempeño de la gestión clínico-asistencial, más aún cuando esta se asocia a estructura de facturación y costo por paciente en el actual sistema de salud chileno.

Abstract This article reviews the British experience with the use of metrics in the evaluation and management of research, moving from an initial period of “enthusiastic” implementation to a period of cautious review and concern about the distorting effects they have had on scientific practices and their results. There is currently a concern and a need for a cultural change in the use of metrics that reverses the harmful consequences of their irresponsible use for the scientific-academic system, its institutions and individuals. Following the implementation of New Public Management, the UK was one of the first countries to establish an audit culture based on managerial criteria brought in from the private sector. What the evidence analysed in the reports of a review of independent experts convened by the British government shows is that managerial rationality ends up, in many cases, prevailing over the rationality of science itself. Members of the scientific community end up having to adapt, deviating from their objectives and, sometimes, having to take shortcuts to the good practices that the community itself has established. In response to this situation, a number of initiatives are being promoted in the UK to counteract this trend. As this situation is also found in other countries, other recent proposals to restore to the academic community and research cultures effective leadership and control over their own management are reviewed.

Resumen Este artículo revisa lo que ha sido la experiencia británica con el uso de las métricas en la evaluación y gestión de la investigación, pasando desde un primer momento de implementación “entusiasta”, a otro de revisión cautelosa y preocupada por los efectos distorsivos que éstas han tenido en las prácticas científicas y en sus resultados. Actualmente se plantea la necesidad de un cambio cultural en el uso de las métricas que revierta las consecuencias dañinas que está teniendo la utilización poco responsable de las mismas para el sistema científico-académico, sus instituciones y sus individuos. Tras la implementación del New Public Management, el Reino Unido fue uno de los primeros países en establecer una cultura de auditoría basada en criterios manageriales traídos del sector privado. Lo que muestra la evidencia analizada en los informes de una revisión de expertos independientes convocados por el gobierno británico es que la racionalidad managerial acaba, en muchos casos, prevaleciendo sobre la racionalidad de la propia ciencia y los miembros de la comunidad científica terminan teniendo que adaptarse, desviándose de sus objetivos y, a veces, teniendo que tomar atajos a las buenas prácticas que la propia comunidad ha establecido. Frente a esta situación, una serie de iniciativas vienen siendo promovidas en el Reino Unido para contrarrestar esta tendencia. Como esta situación se registra también en otros países, son revisadas otras propuestas recientes para devolverle a la comunidad académica y a las culturas de investigación el liderazgo efectivo y el control sobre su propia gestión.

Abstract: This study examines the effect of audit committee characteristics and board diversity on the performance of companies in Indonesia. In addition, this research also explores the effect of the audit committee's characteristics and the board's diversity on the company's performance in various age classifications. The study involves 170 samples of primary and secondary sector firms registered on the Indonesian Stock Exchange from 2014 to 2020, analyzed by data panel regression analysis. The study's main findings disclosed that the audit committee's size and the competence of the financial audit committee are positively influencing the market-based firm performance. However, it does not significantly affect the audit committee's meeting frequency regarding the market-based strong performance. Furthermore, the study discloses that foreign and board gender positively influences market-based firm performance. Such findings benefit policymakers in developing appropriate governance mechanisms in the Indonesian market as a developing country. To the best author's knowledge, this study is the first to comprehensively analyze the association between audit committee characteristics and board diversity on market-based firm performance. Furthermore, no previous study conducted additional analyzes based on firm age in the Indonesian context. Abstract Indonesia addition committees s boards companys company classifications 17 201 2020 analysis studys marketbased However Furthermore country authors author knowledge context 1 20 202 2

Resumo: Este estudo examina o efeito das características do comitê de auditoria e da diversidade do conselho sobre o desempenho das empresas na Indonésia. Além disso, esta pesquisa também explora o efeito das características do comitê de auditoria e da diversidade do conselho sobre o desempenho da empresa em várias classificações etárias. O estudo envolve 170 amostras de empresas do setor primário e secundário registradas na Bolsa de Valores da Indonésia de 2014 a 2020, analisadas por análise de regressão em painel de dados. As principais conclusões do estudo revelaram que o tamanho do comitê de auditoria e a competência do comitê de auditoria financeira estão influenciando positivamente o desempenho da empresa baseada no mercado. No entanto, não afeta significativamente a frequência de reuniões do comitê de auditoria em relação ao forte desempenho baseado no mercado. Além disso, o estudo revela que o gênero estrangeiro e do conselho influenciam positivamente o desempenho da empresa baseada no mercado. Tais descobertas são benéficas para os formuladores de políticas no desenvolvimento de um conjunto de mecanismos de governança apropriados no contexto do mercado indonésio como um país em desenvolvimento. Para o melhor conhecimento do autor, este estudo é o primeiro a analisar de forma abrangente a associação entre as características do comitê de auditoria e a diversidade do conselho no desempenho da empresa baseada no mercado. Além disso, nenhum estudo anterior realizou análises adicionais com base na idade da empresa no contexto indonésio. Resumo disso etárias 17 201 2020 dados entanto autor 1 20 202 2