EL PROBLEMA QUE SE PRESENTA EN LA ATENCIÓN DE SALUD EN LOS HOSPITALES PÚBLICOS ES LA ALTA CANTIDAD DE PACIENTES, GENERANDO UN SOSTENIDO CRECIMIENTO EN LAS LISTAS DE ESPERA Y PROVOCANDO UN AUMENTO DEL TIEMPO DE ESPERA, GENERANDO UN IMPACTO NEGATIVO EN LOS USUARIOS. OBJETIVO: MEJORAR EL PROCESO CLÍNICO DE ATENCIÓN DEL PROLAPSO DE ÓRGANOS PÉLVICOS DE UN HOSPITAL PÚBLICO CHILENO. METODOLOGÍA: SE IDENTIFICAN NUDOS CRÍTICOS MEDIANTE DIAGRAMAS DE FLUJO, REALIZANDO UN DIAGNÓSTICO DEL PROCESO DESDE EL INGRESO DEL PACIENTE HASTA SU ALTA DEL HOSPITAL. RESULTADOS: SE IDENTIFICAN CADA UNO DE LOS PUNTOS CRÍTICOS Y SE PROPONEN SOLUCIONES PARA AGILIZAR EL PROCESO Y CON ELLO MEJORAR LA ATENCIÓN A LAS USUARIAS, LO QUE EN DEFINITIVA LLEVÓ A UNA DISMINUCIÓN DEL TIEMPO DE ESPERA Y, LO MÁS RELEVANTE, A UNA DISMINUCIÓN EN LA CANTIDAD DE PERSONAS EN LA LISTA DE ESPERA.

THIS RESEARCH ANALYZES THE FACTORS THAT AFFECT TO WAGE DISCRIMINATION OF WOMEN IN THE ACCOUNTING PROFESSION. WAGE DISCRIMINATION TAKES PLACE WHEN MEN AND WOMEN RECEIVE UNEQUAL PAY FOR THE SAME JOB. THIS PAPER, USING ECONOMETRICS MODELING, SHOW THE EXISTENCE OF WAGE DISCRIMINATION AMONG ACCOUNTING PROFESSIONALS AND THE VARIABLES THAT DETERMINE IT. THE RESULTS PROVIDE INFORMATION ABOUT THAT GENDER WAGE DISCRIMINATION EXISTS, AND THAT THE FACTORS THAT CAUSE IT IN THIS GROUP OF PROFESSIONALS ARE YEARS IN COLLEGE, COMPLIANCE WITH SALARY, AGE, PROFESSIONAL DEGREE, JOB SATISFACTION, COLLEGE SATISFACTION, THE TYPE OF COMPANY IN WHICH THEY WORK (PUBLIC, PRIVATE OR MIXED), AND THE SIZE OF IT AND LABOR MOBILITY.

THE PENSION SYSTEM IN CHILE IS OPERATED BY PRIVATE ENTITIES, CALLED AFP, TO WHICH EVERY WORKER MUST CONTRIBUTE 10% OF THEIR INCOME ON MANDATORY INDIVIDUAL SAVINGS PLANS FOR RETIREMENT PLUS A VARIABLE FEE TO THE DIRECT BENEFIT OF THE AFP. ON THE OTHER HAND, THE EMPLOYER QUOTES A PERCENTAGE OF WORKER?S COMPENSATION INSURANCE TO FUND DISABILITY AND SURVIVORS THROUGH THE AFP ITSELF. THE AFFILIATE CAN FREELY CHOOSE THE FUND THAT WILL INTEGRATE ITS INDIVIDUAL CONTRIBUTION, AS THE LEVEL OF RISK TO TAKE AND THE EXPECTED RETURN TO BE OBTAINED, AMONG THE FIVE AVAILABLE FUNDS. IT IS EXPECTED THAT THE AFP ACHIEVES THE HIGHEST POSSIBLE RETURN TO THEIR MEMBERS WITH THE COMMISSION CHARGED BY YOUR MANAGEMENT, BUT ACCORDING TO THE RESULTS OBTAINED, THERE IS NO EVIDENCE FOUND TO SAY CONCLUSIVELY THAT THE COMMISSIONS INFLUENCE THE BEHAVIOR OF THE INCOME OF THE VARIOUS FUNDS.

THIS ARTICLE PRESENTS RESEARCH RESULTS ON THE INTERNSHIP SCHEME AT THE PUBLIC ACCOUNTANT AND AUDITOR PROGRAM AT THE UNIVERSITY OF BÍO?BÍO, CHILE, THAT WAS CARRIED OUT THROUGH QUALITATIVE RESEARCH METHODS WHICH PURPOSE WAS THE PREPARATION OF A DIAGNOSTIC ON THE DESIGN, IMPLEMENTATION AND EFFECTIVENESS OF SUCH SCHEMES, IN ORDER TO DETERMINE THEIR STRENGTHS AND LIMITATIONS. THE CENTRAL CONTRIBUTION OF THIS PAPER IS THE PRODUCTION OF VALID AND RELIABLE INFORMATION THAT MAY GENERATE AN IMPROVEMENT PLAN FOCUSED ON CURRICULUM INNOVATION, TO OPTIMIZE THE TRAINING PROCESS.

EL TEXTO MUESTRA UNA PROPUESTA DE MANUAL DE PROCEDIMIENTOS, PARA SECRETARIAS QUE DESARROLLEN FUNCIONES EN INSTITUCIONES PÚBLICAS DE EDUCACIÓN SUPERIOR, CON EL OBJETIVO DE ESTANDARIZAR LOS PROCEDIMIENTOS EJECUTADOS POR LOS O LAS FUNCIONARIAS E INCLUIR PRÁCTICAS NO CONSIDERADAS EN LAS DESCRIPCIONES DE CARGO EXISTENTES. PARA SU CONSTRUCCIÓN SE REALIZÓ UN DIAGNÓSTICO A UNA UNIVERSIDAD CHILENA QUE INCLUYÓ ANÁLISIS DOCUMENTAL Y ENCUESTAS QUE PERMITIERON DETERMINAR PROCEDIMIENTOS EFECTIVOS COMO TAMBIÉN BUENAS PRÁCTICAS QUE SE CONSIDERARON APROPIADAS INCLUIR EN EL MANUAL, COMO POR EJEMPLO LA ELABORACIÓN DE HORARIOS DE CLASES, CEREMONIAS DE TITULACIÓN Y CALENDARIO DE ACTIVIDADES HABITUALES POR SECRETARIA.

THE OBJECTIVE OF THIS RESEARCH IS TO DETERMINE THE CONVENIENCE FOR A PUBLIC UNIVERSITY OF THE USE OF A VEHICLE FOR THE TRANSFER OF OFFICIALS, WHETHER OWNED OR LEASED. IT IS A CASE STUDY, DESCRIPTIVE, QUALITATIVE AND QUANTITATIVE. FINANCIAL TOOLS SUCH AS PRESENT VALUE OF COSTS (VAC), EQUIVALENT ANNUAL COST (CAE) AND MONTE CARLO SIMULATION WERE USED, AND THE TOTAL COST TO THE CONSUMER (TCO) WAS USED AS A MANAGEMENT TOOL. THE RESULTS INDICATE THAT THERE IS NO SIGNIFICANT GAP BETWEEN THE COST OF BOTH OPTIONS, HOWEVER, THE BEST OPTION IN THIS CASE TURNS OUT TO BE OUTSOURCING. IT IS CONCLUDED THAT THE TCO TOOL TURNS OUT TO BE A POWERFUL COST-SAVING INSTRUMENT FOR ORGANIZATIONS IF IT IS USED PERIODICALLY AND CORRECTLY AND ALLOWS THE EVALUATION OF ALTERNATIVES OF ANY SERVICE THAT YOU WANT TO OUTSOURCE.