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 present paper empirically assesses the role of capital flows in the output dynamics of the Mexican economy over the period 1994-2023. We hypothesize that capital flows have helped sustain a long-term economic growth rate that exceeds what is warranted by Mexico’s current account equilibrium. Our main contribution is to furnish empirical evidence supporting the Thirlwall-Hussain (1982) hypothesis. That is, capital flows are needed to finance the current account gap of economies growing beyond their means. Our analysis represents the first empirical test ever of such a model for the case of Mexico. Furthermore, our estimates from a vector error-correction model show that capital flows (FDI), imports and exports are intimately linked. Moreover, exports and FDI together provide the foreign exchange used to cope with technological and capital goods dependence. We conclude that finance is the most salient variable of overall economic dependence along the global supply chains. The main limitation of our study is that further empirical comparative analysis is required before generalizations can be reasonably made, a task for future endeavors.

Resumen Este trabajo evalúa empíricamente el papel de los flujos de capital en el crecimiento económico de México durante el período 1994-2023. La hipótesis central es que los flujos de capital contribuyen a mantener un crecimiento de largo plazo mayor al que se justificaría con equilibrio en la cuenta corriente. La principal contribución es proveer evidencia consistente con la hipótesis Thirlwall-Hussain (1982). Es decir, se requieren entradas de capital para financiar los déficits en la cuenta corriente de las economías que crecen más allá de sus medios. Este estudio es pionero en contrastar este modelo para el caso de México. Nuestras estimaciones, con base en un modelo de corrección de errores, muestran que los flujos de capital, las exportaciones y las importaciones están estrechamente ligadas. Las exportaciones y la inversión extranjera directa proveen las divisas necesarias para enfrentar la dependencia de tecnología y bienes de capital. La conclusión es que el financiamiento es una variable clave de la dependencia a lo largo de las cadenas globales de valor. La principal limitación es que se requiere investigación adicional para generalizar nuestros resultados.

ABSTRACT The changes brought about by globalization mean that young people are increasingly prepared not only intellectually, but also financially. From the point of view of financial education, its importance for the development of the quality of life of young people in higher education is described. The main objective of the research is to describe the results of researches that were conducted on financial education in young people of higher education taking into consideration researches published between the period of 2017-2022. The research corresponds to a documentary design. Scielo, Scopus, Dialnet, Redalyc, Alicia and Google Scholar were searched. Some research has related the type of university career, the level of indebtedness, technological gap or use of ICT, materialism and gender inequality. The study leads to the conclusion that the development of financial education is fundamental in the training of higher education students because it will allow them to have knowledge that can be related between theory and practice.

RESUMEN Los cambios por la globalización generan que los jóvenes estén cada vez más preparados no solo a nivel intelectual, sino también financiero. Desde el punto de vista de la educación financiera se describe su importancia para el desarrollo de la calidad de vida de los jóvenes de educación superior. El objetivo principal de la investigación es describir los resultados de las investigaciones que se realizaron sobre educación financiera en jóvenes de educación superior teniendo en consideración investigaciones publicadas entre el periodo de 2017-2022. La investigación corresponde a un diseño documental. Se realizaron búsquedas en Scielo, Scopus, Dialnet, Redalyc, Alicia y Google Académico. En algunas investigaciones se ha relacionado el tipo de carrera universitaria, el nivel de endeudamiento, brecha tecnológica o uso de las TIC, materialismo y desigualdad de género. El estudio permite concluir que, es fundamental el desarrollo de la educación financiera en la formación de los estudiantes de educación superior porque les permitirá tener conocimientos que puedan relacionar entre la teoría y la práctica.

Abstract Technological developments are followed in the form of speed and new products in the large finance ecosystem. Particularly, we can easily observe the increasing importance of both new products and speed in the cryptocurrency markets. Examining the liquidity in cryptocurrency markets, which are open 24 hours a day, 7 days a week, draws attention as an important issue. Liquidity, in simple terms, refers to the ease of converting a financial instrument into cash. Bid-ask spread of a financial instrument is also considered as a measure of liquidity. This study employs Markov switching GARCH (MSGARCH) models to investigate the intraday volatility of the liquidity of Bitcoin under low volatile and high volatile regime periods. The study analyses the 5 minutes’ intraday bid-ask spread by different types of MSGARCH models with different numbers of regimes. The analysed period 01.01.2019 - 06.29.2021 contains 52,548 observations. The first results of the study provide evidence that low and high volatility periods can be explained by different models such as MS EGARCH, MS TGARCH, and MS GJRGARCH. Secondly, the two-regime MSGARCH and MS GJR GARCH models are the best models for explaining low and high volatility periods of intraday Bitcoin liquidity.

Resumen Los avances tecnológicos y los nuevos productos avanzan de forma rápida en el gran ecosistema financiero. En particular, podemos observar fácilmente la creciente importancia tanto de los nuevos productos como de la velocidad en los mercados de criptomonedas. Examinar la liquidez en los mercados de criptomonedas, que están abiertos las 24 horas del día, los 7 días de la semana, llama la atención como un tema importante. La liquidez, en términos simples, se refiere a la facilidad para convertir un instrumento financiero en efectivo. El diferencial entre oferta y demanda de un instrumento financiero también se considera una medida de liquidez. Este estudio emplea los modelos Markov Switching GARCH (MSGARCH) para investigar la volatilidad intradía de la liquidez de bitcoin en períodos de régimen de baja y alta volatilidad. El diferencial de oferta y demanda intradía de 5 minutos se analiza mediante diferentes tipos de modelos MSGARCH con diferentes números de regímenes. El período analizado del 01.01.2019 al 29.06.2021 contiene 52 548 observaciones. Los primeros resultados del estudio proporcionan evidencia de que los períodos de alta y baja volatilidad pueden explicarse mediante diferentes modelos como MS EGARCH, MS TGARCH y MS GJRGARCH. En segundo lugar, los modelos de dos regímenes MSGARCH y MS GJR GARCH son los mejores modelos para explicar los períodos de baja y alta volatilidad de la liquidez intradía de bitcoin.

RESUMEN La economía popular y solidaria juega un papel económico significativo en la sociedad contemporánea. Es por esto que muchos de los actores que la conforman deben aprender cómo asumir su rol dentro de la fiscalidad. Este artículo se enfoca en la revisión de la literatura asociada con Contabilidad, Finanzas y Economía, para así, con una perspectiva sólida y especializada, analizar la relación cualitativa entre educación financiera y exoneraciones tributarias de estos actores. La revisión sobre las brechas de conocimiento, las estrategias para mejorar la educación tributaria y financiera, y el fortalecimiento del cumplimiento tributario, permitieron concluir que la educación financiera temprana, el desarrollo de plataformas tecnológicas y la promulgación de políticas públicas asociadas a los aspectos financieros y tributarios, son el camino a seguir para lograr una formación íntegra que abarque aspectos fiscales y mejore la relación de los actores de economía popular y solidaria con las exenciones fiscales.

ABSTRACT The popular and solidarity economy plays a significant economic role in contemporary society. This is why many of its actors must learn how to assume their role within taxation. This article focuses on the literature review associated with Accounting, Finance and Economics, in order to, with a solid and specialized perspective, analyze the qualitative relationship between these actors’ financial education and tax exemptions. The review of knowledge gaps, strategies to improve tax and financial education, and strengthening tax compliance, allowed to conclude that early financial education, technological platforms development and public policies promulgation associated with financial and financial aspects tax, conform the way to follow for achieving comprehensive training that covers fiscal aspects and improves the relationship of popular and solidarity economy actors with tax exemptions.

Abstract PICK1 plays a crucial role in mammalian spermatogenesis. Here, we integrated single-molecule long-read and short-read sequencing to comprehensively examine PICK1 expression patterns in adult Baoshan pig (BS) testes. We identified the most important transcript ENSSSCT00000000120 of PICK1, obtaining its full-length coding sequence (CDS) spanning 1254 bp. Gene structure analysis located PICK1 on pig chromosome 5 with 14 exons. Protein structure analysis reflected that PICK1 consisted of 417 amino acids containing two conserved domains, PDZ and BAR_PICK1. Phylogenetic analysis underscored the evolutionary conservation and homology of PICK1 across different mammalian species. Evaluation of protein interaction network, KEGG, and GO pathways implied that interacted with 50 proteins, predominantly involved in glutamatergic synapses, amphetamine addiction, neuroactive ligand-receptor interactions, dopaminergic synapses, and synaptic vesicle recycling, and PICK1 exhibited significant correlation with DLG4 and TBC1D20. Functional annotation identified that PICK1 was involved in 9 GOs, including seven cellular components and two molecular functions. ceRNA network analysis suggested BS PICK1 was regulated by seven miRNA targets. Moreover, qPCR expression analysis across 15 tissues highlighted that PICK1 was highly expressed in the bulbourethral gland and testis. Subcellular localization analysis in ST (Swine Tesits) cells demonstrated that PICK1 significantly localized within the cytoplasm. Overall, our findings shed new light on PICK1’s role in BS reproduction, providing a foundation for further functional studies of PICK1. PICK spermatogenesis Here singlemolecule single molecule longread long read shortread short (BS testes ENSSSCT ENSSSCT0000000012 fulllength full length CDS (CDS 125 bp 1 exons 41 domains BARPICK1 BARPICK BAR BAR_PICK1 species KEGG proteins synapses addiction ligandreceptor ligand receptor interactions recycling DLG TBC1D20 TBCD TBC D GOs functions targets Moreover testis Swine Tesits cytoplasm Overall PICK1s PICKs s reproduction ENSSSCT000000001 12 4 BAR_PICK TBC1D2 ENSSSCT00000000 TBC1D ENSSSCT0000000 ENSSSCT000000 ENSSSCT00000 ENSSSCT0000 ENSSSCT000 ENSSSCT00 ENSSSCT0

Abstract Public Health Consortiums (PHC) in Brazil represent a strategy to enhance regionalization in the Public Health Care System (SUS in Portuguese) and State/interstate/intermunicipal cooperation. The establishment of regional polyclinics aims to improve access to services with greater technological concentration and closer to users’ homes. This study specifically aims to analyze the process of creating PHC and regional polyclinics in Bahia State, based on documental analysis, identifying aspects related to entering the political agenda that facilitate and hinder, the role of state administration, specificities of the composition of these PHC and regional polyclinics. A documental analysis was carried out of the minutes of the Comissão Intergestores Bipartite (CIB-BA) [Bipartite Administrative Commission] from 2015 to 2018 and of constitutive documents of the consortiums established in this state. The Ceará State experience inspired the creation of consortiums in Bahia, especially the structuring of polyclinics. Municipal administrators demonstrated a favorable position regarding the potential of consortiums with cooperation among municipalities. The role of the state government proved to be a facilitating condition, whereas the maintenance of the municipal counterpart in finance constituted a hindering element. The consortiums contributed to the regionalization of health in the state as well as expansion of access to specialized care.

Resumo Os consórcios públicos de saúde (CPS) representam uma estratégia para potencializar a regionalização no SUS e a cooperação interfederativa. A implantação de policlínicas regionais visa melhorar o acesso a serviços de maior densidade tecnológica, mais próximos ao município de origem dos usuários. Este estudo objetiva analisar o processo de implantação dos consórcios públicos de saúde e das policlínicas regionais na Bahia, com base em análise documental, identificando aspectos facilitadores e dificultadores relativos à entrada na agenda política, ao papel da gestão estadual e às especificidades da composição dos CPS e das policlínicas regionais no estado da Bahia. Realizou-se análise documental das atas da Comissão Intergestores Bipartite dos anos de 2015 a 2018 e de documentos constitutivos dos consórcios implantados na Bahia. A experiência do Ceará inspirou a criação dos consórcios na Bahia, sobretudo na estruturação das policlínicas. Verificou-se posicionamento favorável dos gestores municipais acerca da potencialidade do consórcio na cooperação entre municípios. A atuação do governo do estado revelou-se condição facilitadora, e a manutenção da contrapartida municipal no financiamento, como elemento dificultador. Os consórcios contribuíram para a regionalização da saúde no estado e a ampliação do acesso à atenção especializada.

Abstract Public Health Consortiums (PHC) in Brazil represent a strategy to enhance regionalization in the Public Health Care System (SUS in Portuguese) and State/interstate/intermunicipal cooperation. The establishment of regional polyclinics aims to improve access to services with greater technological concentration and closer to users’ homes. This study specifically aims to analyze the process of creating PHC and regional polyclinics in Bahia State, based on documental analysis, identifying aspects related to entering the political agenda that facilitate and hinder, the role of state administration, specificities of the composition of these PHC and regional polyclinics. A documental analysis was carried out of the minutes of the Comissão Intergestores Bipartite (CIB-BA) [Bipartite Administrative Commission] from 2015 to 2018 and of constitutive documents of the consortiums established in this state. The Ceará State experience inspired the creation of consortiums in Bahia, especially the structuring of polyclinics. Municipal administrators demonstrated a favorable position regarding the potential of consortiums with cooperation among municipalities. The role of the state government proved to be a facilitating condition, whereas the maintenance of the municipal counterpart in finance constituted a hindering element. The consortiums contributed to the regionalization of health in the state as well as expansion of access to specialized care. (PHC SUS Portuguese Stateinterstateintermunicipal interstate intermunicipal users homes hinder administration CIBBA CIB BA (CIB-BA Commission 201 municipalities condition element care 20 2

Resumo Os consórcios públicos de saúde (CPS) representam uma estratégia para potencializar a regionalização no SUS e a cooperação interfederativa. A implantação de policlínicas regionais visa melhorar o acesso a serviços de maior densidade tecnológica, mais próximos ao município de origem dos usuários. Este estudo objetiva analisar o processo de implantação dos consórcios públicos de saúde e das policlínicas regionais na Bahia, com base em análise documental, identificando aspectos facilitadores e dificultadores relativos à entrada na agenda política, ao papel da gestão estadual e às especificidades da composição dos CPS e das policlínicas regionais no estado da Bahia. Realizou-se análise documental das atas da Comissão Intergestores Bipartite dos anos de 2015 a 2018 e de documentos constitutivos dos consórcios implantados na Bahia. A experiência do Ceará inspirou a criação dos consórcios na Bahia, sobretudo na estruturação das policlínicas. Verificou-se posicionamento favorável dos gestores municipais acerca da potencialidade do consórcio na cooperação entre municípios. A atuação do governo do estado revelou-se condição facilitadora, e a manutenção da contrapartida municipal no financiamento, como elemento dificultador. Os consórcios contribuíram para a regionalização da saúde no estado e a ampliação do acesso à atenção especializada. (CPS interfederativa tecnológica usuários Bahia política Realizouse Realizou se 201 Verificouse Verificou municípios revelouse revelou facilitadora financiamento dificultador especializada 20 2

Abstract This article analyzes the Integrated Endemic Disease Program (PIDE), which was established in 1973 by the National Council for Scientific and Technological Development CNPq, financed by the Brazilian Funding Authority for Studies and Projects FINEP. The program was established to finance research on diseases considered strategic to the economic development plans of the military regime (1964-1985). Acknowledged to be a landmark program in the history of Brazilian parasitology, PIDE was set up during a period when the dictatorship was both violently repressing scholars and investing heavily in science and technology (S&T). The article examines the context in which the program was implemented and analyzes what it signified for planners in the S&T field and for the scientists who coordinated it. The contention is that PIDE was an example of how the scientific community managed to use financial and institutional resources available under the S&T policy in the 1970s to advance research on parasitic diseases and update its agenda. This analysis contributes to recent historiography that, based on specific historical cases, reflects on the paradoxical nature of a regime that, in its authoritarian modernization project, simultaneously persecuted scientists and supported science. PIDE, , (PIDE) 197 CNPq FINEP 19641985. 19641985 1964 1985 . (1964-1985) parasitology S&T. ST S T (S&T) s agenda cases project (PIDE 19 1964198 196 198 (1964-1985 (S&T 1 196419 (1964-198 19641 (1964-19 (1964-1 (1964- (1964 (196 (19 (1 (

Resumo Este artigo analisa o Programa Integrado de Doenças Endêmicas (PIDE), criado em 1973 no Conselho Nacional de Pesquisas (CNPq), com recursos da Financiadora de Estudos e Projetos (Finep), para financiar pesquisas sobre doenças consideradas estratégicas aos planos de desenvolvimento econômico do regime militar (1964-1985). O PIDE é reconhecido como marco na história da parasitologia brasileira. Sua formulação ocorreu em um período de violenta repressão da ditadura ao campo acadêmico e, ao mesmo tempo, de significativos investimentos governamentais em ciência e tecnologia. O artigo examina as circunstâncias de sua criação e implementação e analisa os sentidos que assumiu para os planejadores da área de C&T e para os cientistas que o coordenaram. Argumenta-se que o PIDE foi um exemplo de como a comunidade científica soube utilizar os recursos financeiros e institucionais da política científica e tecnológica da década de 1970 para fazer avançar a tradição de pesquisa em doenças parasitárias e inovar sua agenda. Pretende-se contribuir para a historiografia que vem refletindo, a partir de casos históricos específicos, sobre o caráter paradoxal de um regime que, em seu projeto de modernização autoritária, simultaneamente perseguiu cientistas e apoiou a ciência. PIDE, , (PIDE) 197 CNPq, CNPq (CNPq) Finep, Finep (Finep) 19641985. 19641985 1964 1985 . (1964-1985) brasileira tempo tecnologia CT C T coordenaram Argumentase Argumenta se agenda Pretendese Pretende refletindo específicos autoritária (PIDE 19 (CNPq (Finep 1964198 196 198 (1964-1985 1 196419 (1964-198 19641 (1964-19 (1964-1 (1964- (1964 (196 (19 (1 (

Abstract This article analyzes the Integrated Endemic Disease Program (PIDE), which was established in 1973 by the National Council for Scientific and Technological Development CNPq, financed by the Brazilian Funding Authority for Studies and Projects FINEP. The program was established to finance research on diseases considered strategic to the economic development plans of the military regime (1964-1985). Acknowledged to be a landmark program in the history of Brazilian parasitology, PIDE was set up during a period when the dictatorship was both violently repressing scholars and investing heavily in science and technology (S&T). The article examines the context in which the program was implemented and analyzes what it signified for planners in the S&T field and for the scientists who coordinated it. The contention is that PIDE was an example of how the scientific community managed to use financial and institutional resources available under the S&T policy in the 1970s to advance research on parasitic diseases and update its agenda. This analysis contributes to recent historiography that, based on specific historical cases, reflects on the paradoxical nature of a regime that, in its authoritarian modernization project, simultaneously persecuted scientists and supported science.

Resumo Este artigo analisa o Programa Integrado de Doenças Endêmicas (PIDE), criado em 1973 no Conselho Nacional de Pesquisas (CNPq), com recursos da Financiadora de Estudos e Projetos (Finep), para financiar pesquisas sobre doenças consideradas estratégicas aos planos de desenvolvimento econômico do regime militar (1964-1985). O PIDE é reconhecido como marco na história da parasitologia brasileira. Sua formulação ocorreu em um período de violenta repressão da ditadura ao campo acadêmico e, ao mesmo tempo, de significativos investimentos governamentais em ciência e tecnologia. O artigo examina as circunstâncias de sua criação e implementação e analisa os sentidos que assumiu para os planejadores da área de C&T e para os cientistas que o coordenaram. Argumenta-se que o PIDE foi um exemplo de como a comunidade científica soube utilizar os recursos financeiros e institucionais da política científica e tecnológica da década de 1970 para fazer avançar a tradição de pesquisa em doenças parasitárias e inovar sua agenda. Pretende-se contribuir para a historiografia que vem refletindo, a partir de casos históricos específicos, sobre o caráter paradoxal de um regime que, em seu projeto de modernização autoritária, simultaneamente perseguiu cientistas e apoiou a ciência.

PURPOSE: The digitisation of economies and finance shows the importance of digital transformation (DT) in helping countries, markets and institutions to remain competitive. The changes brought about are not only technological in nature in certain market niches but affect the globality of a country's institutions with environmental and social implications. For this reason, in recent years, DT has received increasing attention from researchers, and this study will show its evolution of DT and its components in the period 2012-2022 DESIGN/METHODOLOGY/APPROACH: For this purpose, a literature review with bibliometric analysis is carried out, in order to evaluate DT and its components in emerging and developed economy countries. In the statistical work, the bibliometrix and biblioshiny software packages were used to perform data extraction and quantitative analysis of the research articles, obtained from the Web of Science databases FINDINGS/RESULTS: A total of 164 articles were selected for the research, which served to identify the most relevant publications on the case of DT in developing versus developed countries PRACTICAL IMPLICATIONS: Thus, this research is of great interest to academics and practitioners who can explore knowledge on DT in a global context and analyse the main trends and authors contributing to knowledge in this scientific field ORIGINALITY/VALUE: The conclusions obtained refer both to the theoretical framework and to the implications for the management of both public administrations and international governmental organisations

ABSTRACT A sedentary lifestyle constitutes a challenge in the current technological context, considered today one of the main risk factors for highly prevalent diseases. Sedentary behaviors are materialized expressions of this phenomenon that in young people have become a universal problem. The present investigation was carried out at the University of the Island of Youth with the objective of assessing the effect of the implementation of physical exercises aimed at the prevention of sedentary behaviors in university students of the University "Jesús Montané Oropesa". For the development of this work the following methods were used: analysis and synthesis, induction - deduction, the Historical - logical among the theoretical, observation, documentary analysis and measurement among the empirical methods, among the techniques used for the compilation of data are declared: the survey and the opinion poll, the information was processed from the use of the statistical package SPSS, version 20. As a result, a set of physical exercises that were easy to perform and that can be executed with accessible means and materials were designed. in the environment, thus contributing to the prevention of sedentary behaviors in accounting and finance students.

RESUMEN El sedentarismo constituye un reto en el contexto tecnológico actual considerado hoy en día uno de los principales factores de riesgo para enfermedades de alta prevalencia. Constituyen las conductas sedentarias expresiones materializadas de este fenómeno que en los jóvenes se han convertido en una problemática universal. La presente investigación se realizó en la Universidad de la Isla de la juventud con el objetivo de valorar el efecto de la implementación de ejercicios físicos dirigidos a la prevención de conductas sedentarias en estudiantes universitarios de la Universidad "Jesús Montané Oropesa". Para el desarrollo de este trabajo fueron empleados los siguientes métodos: análisis y síntesis, inducción - deducción, el Histórico - lógico entre los teóricos, la observación, el análisis documental y la medición entre los métodos empíricos, entre las técnicas empleadas para la recopilación de datos se declaran: la encuesta y el sondeo de opinión, la información fue procesada a partir del uso del paquete estadístico SPSS, versión 20. Como resultado se diseñó un conjunto de ejercicios físicos de fácil realización y que pueden ser ejecutados con medios y materiales accesibles en el entorno, contribuyendo así a la prevención de conductas sedentarias en estudiantes de la carrera de contabilidad y finanzas.

ABSTRACT The current contemporary world is debated in approaches of different styles that condition the improvement of health services based on the quality of the service provided. The global health context is constantly changing; It presents new diseases and challenges that demand better preparation from health professionals. However, the real challenge is in the hands of the authorities who have to guarantee human and technological resources, inputs and other resources to make quality medical care possible. The Health Service, like any Public Administration, needs to keep track to provide useful information and reduce uncertainty in decision-making. And this is done through accounting, which is the ideal way to transmit information on the economic activity carried out and to know its evolution. The objective of this research is to expose the importance of accounting as the central axis that guarantees the financial management of health units. The criteria that reinforce the need to maintain an adequate control of the accounting assets that guarantee the financial health of the health units are exposed; in this way, the continuity of health care is guaranteed regardless of the challenges and needs. It is concluded that the security, control and proper functioning of health units depend to a large extent on their proper financial management based on accounting elements.

RESUMEN El mundo contemporáneo actual se debate en enfoques de distintos estilos que condicionan el mejoramiento de los servicios de salud basados en la calidad del servicio prestado. El contexto salubrista mundial cambia constantemente; presenta nuevas enfermedades y retos que demandan de los profesionales de la salud una mejor preparación. Sin embargo, el verdadero reto está en mano de las autoridades que tienen que garantizar recursos humanos y tecnológicos, insumos y otros recursos para hacer posible una atención médica de calidad. El Servicio de Salud, al igual que cualquier Administración Pública, necesita llevar un control para proporcionar una información útil y reducir la incertidumbre en la toma de decisiones. Y esto se hace a través de la contabilidad, que es la manera idónea de transmitir información de la actividad económica realizada y conocer su evolución. El objetivo de la presente investigación es exponer la importancia que reviste la contabilidad como el eje central que garantiza el manejo financiero de las unidades de salud. Se exponen los criterios que refuerzan la necesidad de mantener un adecuado control de los activos contables que garanticen la salud financiera de las unidades de salud; de esta forma se garantiza la continuidad de la atención de salud independientemente de los retos y necesidades. Se concluye que la seguridad, control y adecuado funcionamiento de las unidades de salud dependen en gran medida de su adecuado manejo financiero basando en los elementos contables.

BACKGROUND: Entrepreneurship literature indicates a high rate of small and medium-sized enterprises (SMEs) failure in Lesotho, especially those operated by Basotho in major districts. Critical factors of market-driven strategies and access to finance are suggested strategic solutions to address this challenge. AIM: This article empirically investigates the influence of market-driven strategies and access to finance factors on SMEs' competitive performance in Lesotho. SETTING: The study was conducted in the four Lesotho districts of Butha-Buthe, Leribe, Mafeteng and Maseru where Basotho SME enterprises dominate. METHODS: A questionnaire was used to obtain the data from the surveyed districts. The study adopted the descriptive correlation design and used the stratified random sampling in selecting 400 SMEs owners and managers in the four districts in Lesotho. Data analysis was conducted using descriptive and inferential statistics. RESULTS: The analysis of the data showed a positive and significant relationship between some factors of market-driven strategies and access to finance and as such influenced Basotho SMEs' capacity to attain competitive performance in Lesotho. CONCLUSION: The findings showed that the technological dynamics and competitive intensity strategies play crucial roles in increasing SMEs' capacity to attain competitive performance. SMEs' incapacity is further compounded by the challenges associated with high collateral requirements by banks and inadequate access to financial information. CONTRIBUTION: The complementarity of the relevant factors of market-driven strategies and access to finance contribute significantly to SMEs' capacity to attain competitive performance.

Abstract The health crisis generated by the accelerated spread on the planet of the SARS-CoV2 virus-the source of the COVID-19 disease-has had an inevitable negative impact on health systems and simultaneously on the dynamics of the global, regional, and national economies. The structural problems of the Mexican economy and the narrowness of the fiscal space did not arise with the pandemic, they were configured during the last three decades with the implementation of the economic model that privileged market-oriented policies and the withdrawal of state intervention in the economy, in search of a supposed efficiency in the allocation of resources and productive factors. This article analyzes the impact of the COVID-19 disease on the economy and public finances of Mexico, within a perspective that raises the previous existence of structural weaknesses in the economy to generate greater dynamism in production, income, productive investment, job creation, and labor productivity. The health and economic crises represent an opportunity to promote a new economic model that transcends the policies of neoliberal roots, through the design and implementation of an economic policy for the transformation and diversification of production, industrial development, innovation, science, and technology. A new economic model that goes beyond the pandemic, for the development of productive and technological capacities in which economic policy is not an end for macroeconomic stability, but a means to achieve the central objective of social welfare of the population.

Resumen La crisis sanitaria generada por la acelerada propagación en el planeta del virus SARS-CoV2 -fuente de la enfermedad covid-19- ha tenido un impacto negativo inevitable en los sistemas de salud y, simultáneamente, en la dinámica de las economías global, regional y nacional. Los problemas estructurales de la economía mexicana y la estrechez del espacio fiscal no surgieron con la pandemia, se fueron configurando durante las últimas tres décadas mediante la implementación del modelo económico que privilegió las políticas orientadas al mercado y el retiro de la intervención del Estado en la economía, en busca de una supuesta eficiencia en la asignación de los recursos y los factores productivos. En este artículo se analiza el impacto de la covid-19 en la economía y la hacienda pública de México, desde una perspectiva que plantea la existencia previa de las debilidades estructurales de la economía, a fin de buscar mayor dinamismo de la producción, el ingreso, la inversión productiva, la generación de empleo y la productividad laboral. También se plantea que las crisis de salud y económica representan una oportunidad para impulsar un nuevo modelo económico que trascienda las políticas económicas de raíz neoliberal, mediante el diseño y la instrumentación de una política para la transformación y la diversificación productivas, el desarrollo industrial, la innovación, la ciencia y la tecnología. Se busca un nuevo modelo económico que vaya más allá de la pandemia para el desarrollo de capacidades productivas y tecnológicas en el que la política económica no sea un fin para la estabilidad macroeconómica, sino un medio para alcanzar el objetivo central de bienestar social de la población.