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.

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.

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.

THE INNOVATION TODAY IS A KEY FACTOR IN THE PROCESSES OF LEARNING, SO THE BUSINESS ADMINISTRATION PROGRAM TOOK THE GUIDELINES OF THE METHODOLOGY SERVICE-LEARNING AND METHODOLOGY LEARNING BASED TEAMS AND INCORPORATED IN THE COURSE OF COSTS, THE PROJECT OF CONSULTANCY TO MICROENTERPRISE OF THE PROVINCE OF ÑUBLE, MAKING STUDENTS IN CONSULTANTS. THIS PAPER SHOWS THE RESULTS OF THIS INNOVATION MEASURED IN TERMS OF QUALITY AND QUANTITY. THE MAIN CONCLUSIONS ARE THAT THIS INNOVATION HAD POSITIVE IMPACT, IMPROVING MOTIVATION AND COMPROMISE OF THE STUDENT WITH THE COURSE, ACADEMIC PERFORMANCE, APPROVAL RATE AND THE DEVELOPMENT OF SOFT SKILLS IN STUDENTS AND ALSO MEANT A GREAT CONTRIBUTION TO THE BUSINESS MANAGEMENT OF ENTREPRENEURS FORMED PART OF THIS PROJECT.

EL OBJETIVO DE ESTE ARTÍCULO FUE ANALIZAR LA APLICABILIDAD DE LA PRÁCTICA DE GESTIÓN DE COSTOS INTERORGANIZACIONALES (GCI) EN UNA COMPAÑÍA DE LA INDUSTRIA PESQUERA Y ACUÍCOLA. SE TRATA DE UNA INVESTIGACIÓN DE TIPO EXPLORATORIA, DESCRIPTIVA, CON ENFOQUE CUALITATIVO, MEDIANTE EL USO DE TÉCNICAS DE OBSERVACIÓN DIRECTA, REVISIÓN DOCUMENTAL Y ENTREVISTA SEMIESTRUCTURADA APLICADA A AL GERENTE OPERATIVO. LOS RESULTADOS DE ESTA INVESTIGACIÓN MUESTRAN EL ANÁLISIS DE LAS DIMENSIONES PRODUCTO, COMPONENTES, NIVEL DE RELACIÓN CON PROVEEDORES Y CLIENTES, CADENA DE VALOR Y MECANISMOS EN DICHA COMPAÑÍA. A PARTIR DE ESTE ANÁLISIS SE CONCLUYE QUE ES DESEABLE QUE LA COMPAÑÍA UTILICE LA GESTIÓN DE COSTOS INTERORGANIZACIONALES, DADA SUS CONDICIONES FAVORABLES EN LA CADENA DE VALOR Y NIVELES DE RELACIÓN, LO QUE POSIBILITARÍA LA GENERACIÓN DE ALIANZAS Y ACUERDOS QUE LLEVEN A OBTENER VENTAJAS COMPETITIVAS SOSTENIBLES Y A SU VEZ, MEJORAR LOS MÁRGENES ACTUALES DE SUS PRODUCTOS.