Jorge Luis Acosta RojasManagement;Economic management;Management indicators;Educational qualityarianar202023-12-14T20:19:00Z2023-12-14T20:19:00Z2023-12-14T20:19:00Z13509328015233663304216

Gestión económica y su relación con la calidad educacional en las instituciones educacionales

Economic management and its relationship with educational quality in educational institutions

Jorge Luis Acosta Rojas

Dirección Provincial de Educación. Santiago de Cuba

. CubaORCID:

https://orcid.org/

0000-0001-9582-1829

Correo electrónico(s):

rojasjorgeluis747@gmail.com

Recibido: 9 de febrero de 2023Aceptado: 20 de septiembre de 2023

RESUMEN:

El desarrollo de una educación gratuita, masiva y de calidad es una de las grandes conquistas de la Revolución cubana, cada año en la nación se destinan cuantiosos recursos en función de su realización y perfeccionamiento con el objetivo de incrementar sistemáticamente la calidad educacional en las instituciones del país en los diferentes niveles, para ello se requiere de una eficiente gestión económica orientada a planificar, organizar, implementar y controlar los recursos materiales, financieros y el capital humano en función de alcanzar estos objetivos previstos como respuesta a las demandas sociales y económicas del país.

Palabras clave:

Gestión; Gestión económica; Indicadores de gestión; Calidad educacional

ABSTRACT:

The development of free, massive and quality education is one of the great achievements of the Cuban Revolution, every year in the nation, large resources are allocated in function of their realization and improvement with the aim of systematically increasing the educational quality in educational institutions of the country different levels, for this it is required of an efficient economic management oriented to plan, organize, implement and control the material and financial resources as well as human capital in function of reaching these intended goals in response to the social and economics demands of the country.

Keywords:

Management; Economic management; Management indicators; Educational quality

Introduction

Educational management based on an economic conception became an unavoidable need at the international level in the 1980s; until that time, researchers related to the Educational Sciences had barely reflected on these aspects, which today constitute essential elements of the knowledge system of the Economics of Education.

Jorge Luis Acosta Rojas

Economic management and its relationship with educational quality in educational institutions

PAGE \* MERGEFORMAT94

EduSol Vol. 23. Número Especial

EduSol

Vol. 23

. Nú

mero Especial

ISSN: 1729-8091

(http://edusol.cug.co.cu)iVBORw0KGgoAAAANSUhEUgAAAboAAACOCAYAAABHa82KAAAAAXNSR0IArs4c6QAAAARnQU1BAACx jwv8YQUAAAAgY0hSTQAAeiYAAICEAAD6AAAAgOgAAHUwAADqYAAAOpgAABdwnLpRPAAAAAlwSFlz AAAh1QAAIdUBBJy0nQAAQr9JREFUeF7tfQmYXEXVdieZnpksoIBASHqSsGg0CuqHy4eKfKgooiDw IyibIPALIhi2DwRlEdmVRWRHUDYBk8lkAREEBGRHCWHf9zUQErbsk+99q6t7qm/Xvbfq9r29zZnn 6ad7uuvW8tby1jl1zqnc9Hz+6OtyuVVz8heKwFW53PBp+fwxN+dyowQmQUAQEAQEgRZDoC+ffwKL +Mt9nZ3brMjlhrRY9TOv7syOjo2Bz8PAZ/G1udzKmRcoBQgCgoAgIAikiwCJDov4Crz6saBPndLd PT7dElozN5Da6sDkQryWaXyE6FqzK6XWgoAgMNgRMIiOZLdiWmfnO72dnb+gum4wYnNfLpfv7ej4 GXCYqwlO4SIS3WAcDdJmQUAQaAsEgkRXWtwh3T2N1w6DRZ3JdqLtW2k1ZYnczHeR6NpixEsjBAFB YNAhEEZ0hjRzz/Surs3blfDYrmldXV9He28PSHBBshOiG3SzQxosCAgCbYGAA9GVFnwSwXeuzuWG tUPD2Q6oJ7fA67YYghPVZTt0uLRBEBAEBi8CHkRXOsN7AM/sPiOXG9GKqP09lxsJ9eSeILgHHAlO iK4VO1rqLAgIAoJACQFfojPO8N7As6fAcOUTrYAmyG393nz+NLwHjUxs53FyRtcKnSp1FAQEAUHA BYGkRGdIQ8vx+U6cc+3XN3z4GJcy65WGrhKQ3A5C/e7De7+nBCdndPXqKClHEBAEBIEsEQABHErT +RpJoKTWJOndTvcEEOhnEUmkI8u6B/PGuVtnX0fHF1GHo9Cue1MgtxLZLUde59e7PfXETsoSBAQB QaCtESApUepJg+wCebyOvKfhu0NmDhv2PzNGjfpIWtabyGforBEjRkOS/BaI9Zco5xqQ0bzU25DP PwWr083aegBI4wQBQUAQGAwI0FEaRHEwiGJB6mRRdLimM/pSENILeP2DEhK++yVibe4BovrejI6O TSCNfY5nafjuk3htgO8+39fVtSl+33ZaR8dP8NvReO4ivG5BHq/gnRKk6xmbb7qFKO94Gq8Mhv6X NgoCgoAgMGgQmNbd3QPyuDJFtZ8vwTQ+PaTDVjGyGTQDUxoqCAgCgkDaCECC2hiEd3eGElPjCa1a GpxNVSiwlODWaQ8oyU8QEAQEgWZE4Cicg8Ekf/uIsFjNSFb+dcrnH4cqdKd2cYZvxrEkdRIEBAFB oKkRoLUhiQDqzAfbScJDex5Cu3bl+WRTd4BUThAQBAQBQaA+CCjCQ+BjkMPNeM/SEMRfKnM3SlkO CfUmtgMSa13dH+rTS1KKICAICAKCQBoIDJmZz38aEtE5IIy3W0TKewsEdyatOuUMLo0hIHkIAoKA IDBIENCxI3fUfmypOJ6nSJwf0I9vemfn9wfr/XqDZBhKMwUBQUAQCEeAztBpOXGDTFaF/9vOIKqr aogpWYvakrekv4ryL6ERDW4JXzmtvsdlrJtAddudVn6SjyAgCAgCgkCdEAAxPIlX39ThwwtpFkkD j6l0+O7sPBBS1RSU8Rw+L0tRWqMD+hLG6sT7FSDsn9HJPG3LyWm53IdR53NRxsJLUyTONLGWvAQB QUAQEAQiECDR6agl8xCZZO+0iaJUNKXGqSNHroEyvgpy2gukdALKvRwEcpOy5mTElM7ON/SZ33y8 M5wXQ4g9h99no543wIn7Ejx3LD7vBglrI0qQWXUu64uytkf5L2pyXixElxXakq8gIAgIAhkiUCK6 kqQFUrmLobcyLDIs6yEkWUqCDM6s3xtyyStDkAGX6wPS5+K+XG6lBuAiRQoCgoAgIAjUggAW9Kcs 6kSqGC9OW51ZSz3r8aySOPP5s5RKtNpdQYiuHp0gZQgCgoAgkDYCWNhtRFcyCHmPgY17c7nV0i63 mfLjOZwOGB0V0FqIrpk6TeoiCAgCgoArAjFEV7p1YB6JYEYu9xHXfFshHQkcktuReL3pYCQjRNcK nSp1FAQEAUEgiIAL0RkkMB+EdyosHNduZSRndXWtg3O436FdNHpxdWcQomvlTpe6CwKCwOBFAMT1 tMdiX5LwluC5Xu2DN7QV0KOhC6w2vw1i70N7bWdwcYQnRNcKHS11FAQEAUHAItF5E51JjCC8Z/A6 Bt9NTMvxPK1eYn0QquxTPGcEwT3vS+hBq0s4jI9Kq26SjyAgCAgCgkCdEAAB1ER0hltCv/Z3OxrE siEDQNepCRXF0DUBd+l9Ce06LuXrhRYjbyG6RnSqlCkIeCDQ09Nz9Pienj+MKxROGz9mzEYej7ZE 0vFjx/4P2nY624jXL1Dppr0/E3X99vhC4Qxd18kNA5gSWY2Sjl3ll8+/AuL7y/SOjn1QxmeyCp91 SS43kn5/KGsy1al4n5tJezo7G0J0HCjjenqm4XUNBsxV66yzzofSGCyYKMchv5l4zcAgPDyNPLPI A/X8Gdrey/bjcx/qe1AW5Uie6SGA8XREacyq90Jhj/Ryj81pCMp8B3VYoV+NW1xjq5osAfA80mjf S81MdKjrqeW6FgoPJ2txCk9lRnTVRh403b8bRHQRXofi83aIkvLFGd3d4yApfSgsIst5cCC/PJdb hQYwWlL7AZ49Aq9L8bofeb2fEbFVEDjKWdQIiQ4D5WBjUPePGzdurRS6PQfC+LeR741p5JlFHli0 /mbUcwX+/2cW5Uie6SGAMfsfs8+4QUsv99ichOhiIapfgsFIdFbJDwTSD6JaTMLC6y2oHF8B+b6k 3othwD7QxiNMF2cwktnvQnT1mxxmSVgkbwwQ3R2NqYmU6ooA+uyhQJ/BVbVuf0J0dYM6viAhugaS VhLCFKKLH9RZpMCi+feAdHBbFuVInukhAKl7dqDP/ppe7rE5CdHFQlS/BE1DdJCcnk2y8A+2Z0h0 vHuvfkOkWNJgV12C6K7EorlML5zLeaZY7z6Q8vwQANHdjP5aXu6znp4L/HKoKbUQXU3wpfuwEF0L SnRCdOlOApfcCoXCcBjgrAFLujFrr732mmuttdYIl+ckTeMQYB+V+ozv48ePr+c9jkJ0jev6qpKF 6ITonIbjYJfonECSRILAAAJCdE00GoToWpDo6MpQ7zEkRFdvxKW8FkdAiK6JOlCITojOaTgK0TnB JIkEgRICQnRNNBaahuhgyv/cYDMsSdJeGqOIRNdEM0iqIgjYERCia6KR0TREB6tLIToH6ZJEB3O/ uhtCiETXRLNWqtIKCAjRNVEvCdE5kEsSySurZ4TocjlYPn4OkVm+gdeXJ02a1BmcT+uNHr06TMr3 hnn5X/C6C6/78boFrz/CLWDHNddc0/mMk5Z7KGeS7TVmzBjrRcCo37oImbZpqY4+5dnWhk022aQD FoMbMb8JhcImYeVanh2CZzbEJP8l8JiC9t9J3zK+A4er8f0hE8aMmZhkPVpvvfVWhiXqV3UbJ9ny oJXj2mPGfGztQuELiPX42bhyVl999VHAbVu1KBUKs1Dnu5UvXKFwL76jH+N5KhQb2rRJRAxb1i2s z2oNXYc2j2UoMdTlArxuZPQVHYGF4+tyYo0++paqQ7IQYENQxnpo8w+Q12+QxxUsB//fp/0C79Fh +E7HONu+1vYE+4TzCdh9TZWNUHd6/nDM3K375Ay8785+xe9HNTIEGDDuItaoxwk6hKAaL6wz/+c4 Qlt2wWudtIiO6wHHKONmopzrVL8UClxf6MpyHtcX9n3oWIfqstao/plFI8mKtJLkK0SnfPoGYgiO H19eQEkoGGgnYsC9V+EoPBBvUMUdxPOvcpGIW3j5O9JtFZpXSLxLpJ8ceOZAl7LC0mCiftcMvzZh 7NhPx+WHem+sJnxPT38UFso3sFCYPnbs2I/G5Wn+jvy3LOULPB8J/PYVLpL4/V0jzaLVVlttpZAy OrB4HIa0b8XUtRQ3cgXq/AoI4fO2/MaNHbtXWD6o104+7SylXXvs2A2A51Q8v8Sxju8bPnys92SX cpH/dIc+K+OA9Auw2B9fq7sLNyVaa/OiY/s4rsx5VrdYl9wQoa6/wus1x7rSl5L9UcQtQazLDTfc ME98MAbeiC2zUJjH+pGIq/pciM4trJgQXYDoIDlxMIEM1sYAfDB2EA6QHifqPnGLD/L9vi/R0c8O A31ReZHHbjiunKjf9a6+NEnvQ9qoKPFDUe6vA4vsAEEESN9o23to63au9TSJjqSjnxuKdh8XUnY/ Je0q6RuLAdp3rUe/ldrST8nHSnSQ+tIiOkqOxBPtWpqgjibubkSHwOGJykHMWBu+Lv2ppP6enscS lTswnupCdBh33EQ9W1NdPYmOvrNKCxI+d+zzC9IeNpCFij4QonMjOkiBCwf7GZ0p0WGSfoeDCQPx +cBAnIvvuGicgtdJ+DwtsAOlZLcoTjpC/l/nQl5+mRJSxA0GWqIpTYDlYYty3EI0EVIQ6l2WYCGt 7B/xzBCUe1rVhCwUnsF3vEplH0o0+v1stOllMy0wWorvtomrk5Z0TYluAb4jyVWXrRcHSkI2NZuu lymhLKFKSO/Y92B98dpT/38lfnsOz3CTwoV1mK2uE3p6dij1F6V3nb4kzTtLdNyR49kplgXufV3H 49kfKOunSHMYyjpHqfoKhYWWZ5yIDs8dwWcpOegyGHX/AKoLFRZFafUkvOZY+vkG9oNL/5XSIN/N g/OCeCniKxSoKv5ftg+Y/hyfT1DjmvOhWlOQOdFxI2ZuIHX7ORYexPdna4l0H/xPjcpJqOdMtON1 C07OtxesvcYaa1o2Acvw3T/VNUzsF6pHgRNeVJcuDsypxyBtf6TcJylcSDooVJckOkQTHu4zmNNI qwdReTfdyNsLTKLjWQZet5cGl1rYCoUfM5JJsN3cmfUUCjdUDETPUF7If0H5+QiiI2EEJhjv6/L+ Qz4/NNq2OGrXzgkXWNTnEwsUmrcVrM4bitJfWVpB++ZPGD16fFxFA6rLRZpAB9SkJNdx407Ewvz/ lBoV56lBSRTqsk+YZaOuT+M8b/2YsoeOX2utj/PaqLg68nd1VmYsPqyny3NMg8Xsj4GxwnYeHyc5 oa2rKFLq6TEXPSei47wCLlTHx92jOZSEXjEeuakYP35b1/bxrBvtK6uXNcHezXvmYghzmD77NeO/ Zkp0+u67spZE1/WfPLsOjqtA+6kW/2+MrduMeetKdEPx3PUB4roranPMs0s8c2vgmd5yHUF0LyQ5 sxqEzyzEXSNCdCVJoafnDmMA30cyi5ro+hzvYWMgLoNxR4/r4uBMdMUzj/JukofkMRPSWgUeqpeJ DhJqWD1poIJ0cw1SnM+FzKVdWDB/hOdKMSEpTVwR91wF0eGcD21V5yUkFW6KbEZCwTw1yZY2T8u4 eMaV6/t7UqKjUUFgsXod9fuSR/l1sbpUF4pW9t11LnXkPEA/Px7YjP2BZ1Euz6uNQJ3uo+PGAfU0 zw77ueFAFawSva3+SO99Hx3GOOeFeS58vctZqDrv5L2dxrM0mlH1EqJzV10K0RnGKAMHzE/H7bRL EyB47oaF/icek9tJomN+GOi80diUgq3WiWFlfwwqD1MNhnp+Lywtyjk2IH04Sy66rrQiLNV1KS3V ojCpOKMznsP3oXUM5meezeFzTeeYYXVNQnTK+rNSrftBmOFLBEZ1ITpFOJVnnO/btBlV2MNYIjBe /oQ0XjeE143oCoXfBQj5DNf5Wp7znkSHHVeeGgZjE/1KhQoypgLog1VLmz+dR/GuTSE6IToMCKeL VytUl8VFtp/m/K6DnwuBmQc+X+z6rKtEpxagceP+KzBBj3EtRz9fth6kStZqxYWE/N6cVPh8p085 TKsO3CvPFyJve7cRHb47yadckpshgV7p86xr2iREx/OoAAn8r2t5Rrq6ER3quptZX4zvSPWvInLD whX9/uwkfOfbxnoQ3eiiq5BpMflQ2DyIqr+vRAeS2zowd/f2xQd5HGRuHkGU44ToHP35YHUpqkvT vaCoLsOFDn5/eGZAj44zPtenfYhOkVVPzwOG6vFRfOVsLIBnbzKI4LSwOmJh+1ZAxbKja3vMdMiD vmtFo42YG9QtRPceJVCfclHGLa7l+eRrpk1AdEOwQJkXtr6U8NaDuhEdXR8C/b95FF5BYsSY3iMJ vvUgOtS10lUHPmwJ6+qlusTY/Isx9952UVkG66XOW3t6BtxRYLiSg9Xli4PwvM3bgEaILuBeUPSL 2dp38GMAXmioJZ52fd6X6FDGgcYi1K8NDWKLo2Mynivdf7cCDtefCXsIdSqrdpSqc/z4D8cWYElg 7kDZzqjzmiDR0arVt0y073wDmyVRbfTNu5Tel+joaK40BAPWor9JWHbdiE5dQWTWGQZAkUQHa0Sj ffNdVJ22/OpCdJVGJHRjiTPSsTbdU6IbZlpr4tnE2gbgXHZ5Qj5nU6ITonOQ6kh0N+dy9bxXSw0c GhiYC3azWF1iQL6bJPII2kN/r5LJ+WtootP5hC/REacKlSAsEV0WTtTtAKN+90fVDwT1L4O073XJ 35aGB+ZmH68bYaRjkegm+5YbKI9S5PNYdL/gm09Uem+iKxT2NaWjBGdzperUjei4sakgOvh+hmFC IyGMl3nGeLk6Kd5ZEx1da8wzatT7/Brq6izRMXhCYLOzb+JyDckQ9b9BiM6B5CjxCtEFJDqoIJMM Qgzkww212RvIw0ml6Et0rBv9eYyF5RkHUh2C9PeUngGpRJEIVW3lhcvnvDGIW1AFxjPGMGyDRIf/ N0vQD0NBbn+rULvB1QHfXW5zR0iQv7d7gelSgM8LkpwH6XqmRnRKBYYzaO1Kszuw3pUGVcrHEy4a 3JC4Ep1yzTCtAXEemQRXvfk90sgrdfcC5RZQWdcf1VBXZ6Kj0VdFuQi7l0a5GE9zhOiE6Chd+Ruj FArnJhmEGMyH1ovo6EtWsZhjAkfVmfEnkV6Z+4O4FjHSSlh6OmGbeWtH379iUfR+0UHZzItRKFyJ jiq/JP2g3CIQQSJAdqVzQjqHnwyp6lMOmwNr8b4SXYUPFKKNJGlTGkSnIv1A+kf7n7RhE/UdSTCs 3vjNDCe3Av9/I2kbs5botF9o2bzf1V3G1h4f1eWEceP2r5hTjLOaYD7xGZT7qJHXkzyje0nO6OIt LynRwUSw4arLOH8118mDgfAfYyB4Ex2eP8q1LDNdPYlO+9WYPm6hhiXBnTLa1xfVProB+C6Erumj /MaCEl1VqCOPTlE+XQzAa48oUrSqhcGQXsCdfadYBW+i6+l5orwBQtxJj2YEkyaS6HguivIZcswW XcUllBvJK5zoAnFAkwb1rodEBwwOMcZqfy3HJT5ER/xd54hPOmwknxCi85DoGkF06NDymRE7dx2a yqbwV2HhhigELlli0A4EdY6IThIpNdVRomM9gNmZxqR4gTcShNSPYbweKaeNCclFacdnsnmlNQJm B+saJLooqdOlT5lGq+B+jQUhKpYho2FMcM3Tk+gYCYPhrUpxRXH1Y+I/b6LjhsgMEBCQKhbzDBOv +5HmXjVvUFcbIUYRHfI0jaNIimslbWHWEh3qWvYN5Tl35K0AMY3wJDqGDXTaVPikowU2VZci0TmQ XaMkOjpVV0y8hKqq4HjEAKR6qrSwOO2gK4gOBJxkotZTomP9aNSgJBPdVl63Y6u39r1T6dDO1+NM 20E4n6zol56ei/Dd9mm8aAwQhm0WRGeUxbBNm2JhuAgYzK9aTLDAu0oivkQXsLZz9q+04ORNdCj7 rEBbGZrtMhrt6DihQYOpoTR7p9+cObYiJTrGrjQW8XXWXHONJPOnThLd8YZ0vYj+fzXU1fmMDmWa RLccGwqei9Y8p3im2gpE9wFUq7OhYu3F60x8PgqvA/u6uvad3tGxz7Surv1AQof25vMn4ftL8Plf eL2TgTr2g2tzuerrH5KOAMfnVKBcY4JgciU+oDWKpBnvQMDiQuFPLtVpRaJDu2hgUmlqbGks0pxs 4BwbAUKd5VSGKTrIBcNa02RMdOXqcXFTDtympWDRz+8BF0MRT6KjYU850DV9qWrAyYvo9EbIDMP2 Iu/xcynfx+oyqJnxCX9n2aRma4zS03OMQXSM1rOKCx7WDaRHZBSUebQxp/p9IqLE1g/k8XIGpODt p1aqA6/DgZR5Hf7fH++fxd0ozjHgSo2F3W7n9K6uzZDHxchvQUrtawzR4ZJNc0Gl5Vdsp8Yk0FEP zMj1J7jk2aJEV+GiQWnN4qdG4i9LuFFWjyWcdJQLE0PGAMz8r15EV2oI1ZUYfxWGGS6h2zyJjn1k qo15G0DSPy+io6WpMb8YcowGOE5/XkQH6aRiYxShno4rvA6qy4rjEm7q4uoU9ruP6hJpK1xMGKg5 ablVzzUL0aEez03v7Dxo6siRiUV6GyggvQ8h7z1Bdnfj1V8D6TWE6GhsYKpH8Nkr3JMNE0Ykr1C7 4aDcZUC1KtHp26nLEe3LgV51oxnlv7yDpT7f7Y8Lqhk8uhYpxK1EpKo30bFivKUc+AzctBATvYXP +BIdfZ0MVfpTyMLJv9ICnDPRaQOUNw3p5WznjiAuHn506LdvBuZcpHN5VD2yJjqqCyvqStVfwj8v osPVX2a5wXmasArFx5qA6N6G1DU5a2fsFZg4aOsuILq3E5JdQ4gOXdShzowGztNuq6nDOUF7en5R MaDGjv2iS56tSnRsG+pejmrOMyizvfjtbAMP51vJsTj/wyDIx2pYnF3gV2kaQXSK7My2Fgpvx1XY m+gqjYaWMupIXBkhvzsT3YQJE8YHtCVb+pTpQ3S6LDPyi5MWxVafrIku6NfZM3bsoT64BOaW8xmd xqisRuY6lbTcquew+L+ScOFPrJ4sqynz+eundXc7X9WCWEcfRn0/A2LcAmdyOyOfbfCaBDt3J6dj Nr63q2tdPHNfXJtRzmso53yoT3eans9vAGsN+lQl3WXW1F+m4zMG+ZJaLe1oMm5M8Pddzlw0WQxY XbaIMUoJeBoKGG1+q2RsogIz9/SUr7rxcd9AfuWzDHxejmfXramjHR5uFNFh3JmXuy6Lu1bGl+iQ Py+mNVXBXrdAGNA5E502QBooM8JR39Y1PkSH53kD/QvGxmi2Q3dbk2RNdOriWzMYgoMEH9YWH4mO 66tpJBcX99ULPyzkjSC6fhiTnAKCcoqfhvO2tVHPKSCeJRaC6sdvT/XCMAVqSidfH94UjnyuNPNC 3svx/xzk9VvUbdPzEpwNegHvkRiDjjcpm2a3kRHuo7Lm5YVclI38ZrpWpZUlOmVCbkSOB2FspSSV 4r1iJetTZyz4bNCiE/gkjc/o2gUNk+jMBYsm51y4oyrtS3RIvzryLV/wycDTzqBUJnQmOj0XTKLz uffOS3WpxhpuDq+YxzEBDCLII1NjFF3Xq4y6Lh8/evQnkvSHJ9FR2/QHo1zeWZnOOV29iQ6EwnOy w1xBm9bR8SU881acBKZ+pxFLLhdqmm2WSSkQzxyJZ05C/lvDonJ11zrVOx0ce9cwFwEu2An9cBj6 qSIKBybfD13b08pExzaaZuT4rC45RfsvKe+yY4LyWnAaCkwGbklAQOZaHLhd+qFREh1wKt8UDewe j6urL9Gpvhg37mpjkaOz+jZx5Vh+dyY6bH5GB86inM6qS2V6SnQ5WnOiPPM2eIbRc9rsm+3MWqJj WQwtV0HKhcKsuM2Nra98iW6d4u3rJkZTkG/tmrR6Ex3Kc7ZOm9LZ+VGQ0ZtOJFfyhcvnr/FRZSaY SA15hOdKFZOyp+dmzyssqBYoB1RmXrQ0dFVbKqKovKanJfzozM7CDv6LpUmEtiygL5PhZjE3znfO 1vEqDmKlm8FtCOCb2O8obnA1gugYrsrUAgC7c+LqmYTotCpx4OYIbOgodcWVFfjdmejw3LAKt4ZC 4Q5+51qeL9FxwQ5uNGFwwWg9zkcveh5mLtGxTqjrnQEJ9Ghf0vElOo1RRRxWurm49kloOpxFvepF JA7O1WH54VxtBoxCnDoVxikdkLTuTFS3fH73moFpsgxo5m36vmmiuttlIaCUQd+kgPqT0Rl29mlm qxMdJ29FRJienr8amJzpg4WRlnkOWAwWNxB34WB9ok9+mmRjd65pEB0cMZ2lCIYjA0blMGr4vMzF /SIJ0alFPOi8zbMibCY8FlgfoqOqrEKdyM2gK/EkIDqqOz+BMgcuNC0GKLhyPVx06jpe6iHRsS6Q QD9PNXWFlI1rtnz86hIQnQ2j5SjzRN9rjSrS14voaN15lYd6EKS4VyKSKxLxQ+0o1WHC/7hCrC9K Ekvx/Y0gvEPVIjh+/EaUXLAL+iYG2X5YOKbivTp+X6GA7nDbdJQmYBsQHVUy5aDS5gTmpHZdaILp 9B12z1dI3MAceF1sRNcIPjYMz62HwNM7a/Xpmy535qVBdCp+Je6x49kvA/YGI7GoGKHjxn0Z7bmA xk+BDdIFLjglJTp1C71xA3pZrQzpAnXZk5Z5NtLjNTjrAk+0Z4eAmn9yVH0Z6SWQnvcs3oDX5hEL 61A6fAOnbc35GBUZxawD5uaPTAlZtRGETlIg7mHl0oGarjBIN8Pok9RvLzDrivow0PKAKrG4kXsD 9T2RqtgQjdAQakuUGxPWpnJdC4WHXcYO0wCjXYMYaV/Xw2kVatusMXYr1z7gcwgNWfD8PeWxUi+i g49caMDTYONJUqjXkzUQ3QpaZ7qC2krp0HlHWMjOLz4cooJ7qj0VRO1AdNqnruwTpifhgx4Sg3W4 rIO7tDC5yoGJA+SwDNi9ikn/ML5/EJ8ZU/IDSz/uEzcWayU6fUNDxcJFKQ2vt1D/53UcR3MXP2Cs gcXDddwkJTq2H320ql6obOO6H/jN5zkh6jwHnx816hxsF5+PJDqWhzR7VxFPUdJajLyfUsTLuwcZ 67LoPE+JrKosV6LTc2mPgLRkWpwyviYtNB9UGohC4RmtzTGNyErpMyU6jQ9vGzdVymZdF6EdDLag 6sqxjbq+a8OT4z9ufAdIdi/LRqtU9gfERc+nRzi/UG7FvMZ3SydOnFi02cCZWeaqS5DOP+nH5tpI hPb6ci0kx2eh9qxLSCbXNqWZDjsl7iRfCiymsWSnJbtj40zDw+raDkSnFpnAXWxo18Fp9I9WZV0Y nHAe/XRyXD1qJTqLBW/suOEiB4zO9lEd1UJ0xEA7cx+Ochd44GdrSyzRsTxIENsrSaWGoMI+RMcy KU1TzV1LmVwHat2kxY05XdeNUdf7a6qrJ9EpkoVlag3l9jMmrWof/cVqJRWH572sp+C3dqxDnpF+ fL1wH3DpwFIauhzQX64R8Sx96llKOwmxCLEI7IvXHVWql8rJulxJGrxjyyP6vK1OKOdWtZOmZFI8 N/H+w51Tu/B5vSP/BzJwOrNF+luMsnf0Lth4AAsS7wZ7UklZ2In6+M65lMvJhXzPVBKSZedvLBaU CuYCj+l4380leC7y/oraxaJPuQD4nJew7jiv3QDlnUdJBfkEJdsgUcyl+tVFpRrEZYMNNhhJSUiN Pez0k0a54NkV6nkA8rgV7+/FLbTczFHKw+vPeGZ33rvn0mdMQyyV2gtXWEVIEiWMKF29qYnqQqTf L7ElNIx98PyfkB+lOJvUZvYL5/PrVK9iLBztGpfTFYOYdMPQxu+g/MtRPmOT2iToyroWJa2/oX2/ ZISdhPXo4N2SyOcaLdlGbc54gfDjeJ1FNW95E1AHonv/77ncSJ8GQsq8vlaig0TnGspJVY2RWVDm PLzewrN/ge/e5q5+eT5tyyKtkiS48+HtxzjHwPv/x/tOGBxfo6qu3NlZFC55RiEwjJsLhn9Cn+yi +2VPbhLYN/wtqXSdAuxDGPNUWaIWCluTaFHPn3D8UGPAyPw+Frkp1Cc2C57B8HyGPpAV9QWeyhwe hh5RNz/EFmAkIDZqU8G+GjduL/Yd/t+VZQObL9A1AcmdjXocyx6mQv4VbzX/Yalcnlfx9m11/lS8 3sfZMtSx3CTJhk0YPRr7Z9y2XijsqMZ2JUaf14EtUq0rVefK/5FjFjYLHLPc0OC1DUlfB4Ku1h5m TXQgDa8ArVRxguheSIHo5vuoS9nTKHdGRbn5/KOMk8kg0UlGgjwjCAgCgoAg0AQIZE50+fwxPs2E KeBwkA2v5qkpxBgIdikDOvuUzet+bOUCoxfx2zlZx+P0qaukFQQEAUFAEHBEAAv767WSStTzsLbc 1rEqKhnI5MMp1affJ44my57R1fXNiLIX4/xuZZ+2SFpBQBAQBASBJkAga6Kbms97RTaYPnLkmikR HSXCST4Qq5iaIZIk42z6Sog+ZUtaQUAQEAQEgYwQyJrorh4xgoe2zn+wfvxIakSHi1udCy5KkzRI sd5ZJ0Tng6SkFQQEAUGgiRDImOiW8Wodn+ZCahqFOi1Lg+xmdHR4RbtgeDIQ2kLrOZ1IdD7dKGkF AUFAEGgeBLCwv5EGqYSQQ79P2C+i8hAsHFGnd1KpU0fH53yQJtFFGMIsgfmol3GLT9mSVhAQBAQB QSAjBLIkOhWhJJ9f36fq2r0glTvyZubzn/IpG6HLh+trhGwWn0t8pVOfsiWtICAICAKCQEYIgIwy k+iUVIYbun2rDnJ8OAWJztvqksYrEeUK0fl2pKQXBAQBQaAZEIAEMzcFUgn1eUP+f/RtJ+pza611 QrmL6JPnUzYsRHcVovNBTNIKAoKAINACCNSB6Ob6xo8E2VxZK9FBknzKF35gcZkQnS9qkl4QEAQE gSZHIGuiI3EgWLLXBZ945ohaiQ6O6jDgdP+jMzjKnB/hR7cUd8mv4p6jpBQEBAFBQBBoCgTqQXQo 46Hzcrm8a4Onwi2gVqLr7eiIvdvLrA+cxX8WVSZDignRufagpBMEBAFBoIkQwOL+Zq2k4vJ8b1eX D/EMQZ6zXfINSbP4quHDGbXf6Y+3K0DV+aIQnRNckkgQEAQEgdZCoF5Eh3LmTenqWscVHVhe7piU 6HjNjms5TIeyTogrixIdjFtW9clX0goCgoAgIAg0AQJ1JLoVuAz1ftfAyEfhrifU7c44Agr+DkJ6 H2rI9VyhhYrzK8hjSVw5QnSuiEo6QUAQEASaDIF6Ep0mk9tcHa9BjB+DtPVWHAkZvy/vzed/5Arx tK6uCSAwJ+d0Et11ItG5QivpBAFBQBBoHgSwgPsQSU13xJUICWXOntLdPd4FBfi2/RfI7uk4smPQ 5ekeBiizUD7yfTIuX6POQnQuHSZpBAFBQBBoNgQaQXQkD174CgOVb7rgcWnR9P9IPPOSRVXZD0OS 2xHAeSOXvJiGaeOMTyzlLO3N5VZzLUPSCQKCgCAgCDQJAljQ6y7RGSSyFIRzimsEk/vgosAbCfDM j0HQk/G+K9Sbn2B8TBc4eQ0P0h+F8he5SnJGumXNTnS84mhGZ+e3gc3BwOY01P1C+BP+kbejQ6V7 Ev4/EJ+3xgZjXZyBDnXBTNK0HwJU2eNseiO8fwvjYYupXV2b9SEAuuuRQvshIi1qewQaTHRFVWg+ /9ssgeaijjJ+4KOqtBBhUxKdIm8QPwjtFqpvXQicgauBxctIezGJMUvsJe/mQgDBG/ZAvy+v0ljk 80+4Hic0V4ukNoKAAwJY9Oa5LI5ZpMFi+zwkrG0dqpkoCW8En9bR8ROU80gK9W8qoiN5Y9HazabO 9WzrApHuEg2vlnsIEtzXMTYWW8bHnKm53Fot1yCpsCDgikAjiE5JHpDi+nK5lYL1hITSATXK3kjz H7wuIlFRraLTRqooqdqkawEJgCHAMKHf9Vz0o4xtllE16Iprlummjxy5JvD7WxptA8a4nUj+2h2B WVDxh5zH39Ms47rd+0Da10AE6k10KO8uWlLamozvP4XF+3bbAo7nFmFxf5bP4/0feF2D1wy+INXc gGcYSSXL88amILopnZ0fR3ufSYPkdB4Q6OSvnRHg5cchavtb5VyunXte2lZGoF5Eh3LegZry55TY gvDzZm/8diAW3g9SXMBTcYUwjVFmjBrVUIluFiLLxKoq8/kXgPX5SmULQ4O+rq5N8foGJNxtobra D+05F68H9TkNz2omyXRoLgQu5rkrtBpp1IpnuBgHt1SdyXV2Xg/V/qg0ypA8BIGmRwAT4O2syQWL 8/VQKa5tA4ORUvD79KzrkEL+y64aNWr1RnUoVbeaoMIIfA42C9+zbSQsG4sh1w4fXoAE/YNGtUfK tSNAC2IQ05+ppagVI+aFMXOJxfCkz9XSudY6yPOCQFMgkCXRYcK+C2li7zDz/96VVlqNZ3EpkFDa 0pstv8YSXWfnBSEqXfoRnsLzyaYYUFKJmhBAH6srqtIgOuTzc7xoiUvJfRk1JiRRGSs1dZE83IoI ZEh0c3ieFIUJyr64RUiOxLfs2gZJdIzHSZcAi/qpHyrJg1px3EmdqxFAX35fE1IqRKekw1zuw1NH jFiL2gioKjsFd0FgUCKQCdHl84+7RPrH4v16KxFdI1SXWv10qw0nWJeeg0Hr5Cw/KAd3CzWadzBi PrxX6uc0JLoWar5UVRDIFoEsjFFcz35QNo0i6qF2TKOMhoQA6+3utkpzUFc+w3v0sh0dkns9EJjW 3d0TDEknRFcP5KWMQYMAyGZuymSzxNVkGeVuhfKXplx+GqRmy2Nxn8XvL+uBYjMmIF6IhrJz1mU3 Y/5Qvw2b0d09DgG8v6zGTz6/A1V+MHbaDP9P5PVOWdf7PJyHgpg+i/K2gVS9PUNp8a5F11B0Zv3U pb+dnfdZDEZqNkah9SYx6Rs2bFMGZuAGlO/wS/2qvpg4c20A49TCAnhjrZbdDiH8NknLepljgZsE 5P8lcywwhi7b7WKY5TBWIjFi+cD02xyHiDK0Jd7XZ70c8s3NxOXQGLeb81kaktHtCsZ5XS7P+qRR lrf5/Gew1rJ+OzAMIOP9uq7TPmU1bVpM2BfSJBoA+arPhJ+CBQvPzDLVNmnWJ628UL/3U5o4zmMB C+oIlLugqg35/HP1Pm/BQvVd1GM2x4sKH4ZoM3g/xrkxSIjJ/Ev93Mt49kW0bTbiLG4elYeKAAMS Q/rf0YeS/RDVpwqvfH4Kyccn4gvJi2b4jNbD9uHzAyCIb5h1mwpLVeR7Bsq3+2uiX9hGjBMns321 UOfzU23twfdvoB191ldn53Y2zGjBjPQ7qbPvYjSg6E0k2op0v2e8WJ9+VPFmcbekcnUprh93BBdN tZCy/pZILDxvVn2JRdenj5QaH64yDDaB5+90WDMWoIxeEpFPOcQC9b4V5Tynxnpn5xwSUgkjfZyw Hb6/x9p3nZ2v4fujSDA2XFUbkH/Iuft7+P4y3z4JlsOxxY2YDiyxMGTOLEdZ9+K3/dve1URPiNSk IA4MgO69U6S5M3bHG3CHjB3ZPuiA/+VgQX4nQHr5Ld5Pxet0Whji/Wj8fhA+74Xffqh2i9yt4i46 DMh98NxhejJchnS34TPvnKPVWfJ2Ig+fxSCNtFysrXXO549LI3+fPDSuFfhxkfbJA31xhUVy2SMq D31zRaJ+Q/2u567ZpY7cSQcXZQYALz1LCRq/z3cZQyj3Md6lGFcux7ZLfsE0qMtZtrxJHEnywzNL MO9Odt08oR+3qKpTR8cXWCfmgfr9Hr9XxdMMGctTEJllRBxW/J3pbOTg0mZgcyOlL5dymCaoacLz v+H3l0ACx2+MuuQyJm/tM7RAemPDDVuVYZklvw9Q5i6u9TXT/RXrKDcSjnUsxRt+MctwjEnakeoz AMMaicQLpMpO/8B14KbakIjMuJubNWLEaO7KQHrHoW1UFfkS3/31qm+pHNT1eFs/wApTLSr1/GsU 0TGYACZt8lBuiKZDVWccVjai480PfA59wGAGbgu3ngtYpJ6Juu0Cv+/mm2dpLJTqFWwTznM3qWHe 0tKzz0VrYSM6lLsdMUQeM33rgPz+4qIFoloaeb/pm385PbURuLkhbixYiQ5SFt0ykNd1nuVfgfyG aP/Isz2fXULpz6W+pTQqMIRh1ORZ3nJuvlz6wqdOTZEWi+k0TzBidzJQR361KRoXXokhjInJXRra /4ZT+xFqrN5tokRiqdvbjfCDahTRaaKxWp069VvRJ+2WuHMTG9HhuWu5cCTYFKk5ggWHVrFVf0pd n+yqqGK++fwZtnxp6YzfbUGbY+esgeURcePcRnRG1B2fskppKeFsFVeuHgs3uvZ7SLrb48aCjehU 2EHcielbtlLTIpg2+mxPPOsiyVXih1slqFZ3wUb3S639z/GlpNe2+gM4vrsMl4GMc/DW+OuDagEd eyxwiBwgUO2cXs8WqXMA+/nprfWsR3mnWFQJ1111yfIZOg79w0Dg/+K9euivHWmAwHOMmZ2dH8X/ G+qzqauCKidDCvpeFG42okOejyK/CmMt1gPl3USywe+sy1R8Zz03xPcLqUkIlsuwbPjtz8brpqoF FKryQJpyerT7u2Ft4ZkMnpuP9xl4P5xGDrOAD1WpKGMifTLxvj9ed9oWbTzzTty9iyES3b+CCznS zSM++rjhVNSBG5YwyZjBxWOPPEAaP0UeS5D3Hcj7ZPZ7aSzAb1eNBRh17EQpkelCiMl6xmliWjWO eHaL/izlh8+UfmZxbPLIhOSAF8/zbOvjHUhfedZeDNV3Eep/Ip65EO9Vl0obecXXl0Y5ITfR4Pt7 ULc9sIZ98mqMR95Hibx5fjeFRGypM8/utmzEOpNZmdix8izMhbx80iwJC9ycWUNqzFgvls+GYQEr v31qLMLrcZ5ZhizaF3pllFLiRkp0xMLFL5NN1RfzVvtnxkjkVqKrnBc0oLjUduanLP9CIvwQt7gu oDRj2UQksrpkAGfns7YiaVSp8HlGHlXnEKIz1wdGYDnYFmZMSTcWAysuuGFhAs260MDjOkiucZjy d85pvF61YPu3uOfDNkwqL2xCaPUbzIO3QOD3OTHr6WLkPTmoIiZWeO5PIc/i5+g/fVtL5Ua0SGJH Uf0f9rTuy+qjARjitFWYOK2a8SExt7Sw+pqVy60S10HN9DsXsTDjnHqrYxmL0rrj9rR0TAvfRhKd bxu0KXtwnL4bdf7kQHQ0TAmVOOhegP6yBSWPXaTSJDpfrJRUUS2pQ6gL/4siOvz2Pt0Zop7HHPtx yNjezbf+celRn62r2oc6xpnxRxDde9jEfzqsXGy0KDFb10iSeZSBCTco1CJY+uOlKLKiEZ91wwJJ MQ4f/k63E2t/YCPk8nxLpKH6JwOJrnRGcVdfLjemJYDQlbwahgsYbC+amHDQ15u0qWaw9QsW8cm1 4skzCmWcgzJmYtJS5UPT9Kh8W4noSGjAzma0MDGsjVFEx7M6lwN6lHm5ZZF6NK6/Gkp0RR+0oEr6 6aREh7z2j2svF3TMKZrgB8s9Ne5Z39+1pWNVWbwSLKaNVtcM1PtXcXXA+vG4dU11OOcnfpZnl0fd GYjyaOUaJNf5lO7j6srf9TGJ7exztsu4dymj4WmUpRT08pmRXT7/GvXovn4sjQRGOyOX9ftY6B5G fWLPD9Ks8ww4j1r7BEGyay2H5zY8YzDzB+k93i5Ex3bwHK0KvwgLtjCiI07cMbtgjj7bxdJn78U9 20iio/9UUHqhVBYl/YZKdPn8U66GUsiDZ2hBw4spcVgl+R3rT5WlJH3rEhDduy4qdLTrQtvchc/o ZnH1h9P5x/Fs1blZ2BhU1pyBjTnLRvtgw+L+Z5N8WQ8a7bnn0uQp0UgeJLupJBOmU2cYEJFdzw8a DRkP0EuYoO7n17s+POO09Unc+YlLPVV0jOpF5pl2Ijq076pgG6P8hCIkuttcMGUajBlGSwmekyyP O+toJNGR0DC+55n1xv9LoiT8CNVlrMVmCUvkcbhForvRFWufdNCCXGYpawdfogOhRKp0jbYdapm7 JMnhcfXW0m455mk5n+5uqyW7NjKqIsY4Ig/Wgy5hKKuqXBja7BVX55b5XVkvJSQw7+d4OJzPnwap 6b9dfHYaBeI0RH0vLQB0Sq93PYDrpBBsD6i1Lu1AdDDrZXirSfSNRP9sjzFMZ+lt6HeEz+vb3GZ4 dheGXRjRAatfuOJNizZLny2HVcmHovLImuhYPoNGsxziRLxUmXADwvtEC9Et5fgPq3MY0SHvz7hi hf7Z3YKV86bCLEf3XehYQL3+aiG6HX2JDharP3dpHy0cLW1z9sPF888Hn58BIx5b2RQeLJur/iRH LTaBB99ZXWRccGi6NFGHy95E5keYc3h423SA6AphwJ2K9i9F+I816l1HZRhjwZKuELXWpVWJjhZ3 kHR3BQY0ofdWtychOiww33TFm2rAZiE6nsFqqek+Smg+85iqzAREt9BVbUk8bQZDXGhdsSa5qWg1 +fw1aFt1mLyYdYguKr5E5+q8rV1dguePsZaeZYkQRyVV/RWidke6at8+WIUmOVtDXtV3XsJ/0LVP mj5dX/H2apvFWBbqzGUY0DdSSmI4nWYGBzveL6KudzaijlzU0SdVCxQWiItqrU8rEh36YUssIE/7 LNjBtImILuZORbMvtIl4cM7UVaKjczHjbQKvxNFkkhAdiCNS9R0cszZrb1ei48Yc5T1Zy1hIQnSz HGOCMu+quiEwh+u8xbPVLgohREeJyyLR/du1LDMd6n2MRfJ9JEleTfsMFpFraxk4cc+iQ6j/PSsu WCmtpHhhq54IBypnU4RiwrNXoSMY5HYG1VJaHcHYiZfo38/F92cpCyQdDxO/7a/UNB0dn2OUeF/w lb68o+Mnvs+lkV4fMlepMNAmOtbW9NdqRKd3rV4huGzjMQnR8dJSV7AbTXRKoszn/x43F+N+T0J0 yNNZNacluqpzYheiQx/+AulqHgtJiM41VmY9iQ64V1n64jvsk/3/eImzhehe8s+piZ8I0SunIdEx OOnJU0eODFX/0UdEq0+vxDsjw/uHyolTVTDkEkJqcZH3sQCN87fJskuporPs1t7j+VQt5bYS0WGj QafmqHG4GDjxNoVn8U4zcjrkWsdPIqLzUFs3kug4ptH+6WFYaUzeA068seA5pOM8owm97eb6JKpL aC7d/5JIdKj3XjFrA8fCKy5jIQnR6auNYhtZT6JDv1YbXSVUNyKvyRZJ9NXYBrdSAprNoqHpqi9h 1hsX7UDFnAwJRxS380z6OwbiTa5R7RvZh5iwv7a2ESGkaqlXqxAdxw7GRlV4LXy3EH14BoNbBzci 1AhQCrNpKNqZ6IAHg0RXbwiK1yEdxHkW3OBxw6TDQVXcypBQosuU6BiYG+2rUseirovQ9jN5zGAb CzyrVFqgap897zO6ZiQ6arSCbWOotSTrA7CsjpKFjVGSvJr6GQBWdY1KUjLB4DoxLngq8p4EcKuc OROX6WEIQ8umZvcRYUxEGxa+PjLBQZeE6KjCtez2+nwGNPra65oepP+Dpf1vUhUdVy6erfLTalei 007RtjOr2+P8vvS9ZRXO9c1IdLTUtoyFeSS4uLFgI4O2kegYc7V63ZsTh4ntd2Bsuy1ldpK8mvoZ hrlKg2QwUS6Ks/rhoTnKuj+N8mrIY04jVZNxg0GbTVdF+AC+C3pXWmm1uOfDfk9CdAxcayE6L78n H6LTqjhb9Iw9Xdo9mIgOi/aGFhX34jhtCnFsFaJDG6uCHkOij40jyja2M9GhbYdY1r+34tZf2xzC nLH5G8JToc3+1OIScmuuK5nwnCTOb4iwaV+eNM4Aa8oD9U10uWG9uh64nxuikjoxaR2SEB3GxZYW oosNb2XW0YfopnR3j7ectS12vQm5DYjuJtf+DZG2nczCW4HolCq6WmpZFhe2roRfOxOddV4Cq6mI les6fgycZlepQXHptW8+LZG+1iDPIA6nu4xsh6iuZJpmurBLLJulsxiLMsTKbDHDhCWpZxKiC4n6 scQl2kOpjj5ER5WUhVifdW1vqxMd2u5sXYs5d7RFonNy9G0JorNFCYKE5zoW2pno9Cagygo1TjUb xO6qUaNWB05V7kwUSFxxbql0Wqr7d2Iycbx0FR1R7RTpccaWuH7VZVzZ7B0EkumztZe+S0mMapIQ nXaGrrrShZFJXPHzITqopTaqWrxhLehRVquf0T3m2lYsRlVGS8C6bYiOZ7KWsfCyKz7tTHTEAH39 gGVT6Oy3p/KwncGD+BoRLMO1X2tOp8IoJTTxdzkXQAUZiNTmI1aTGjIh+R1SM2AZZ8BAr7QuC1Fh Ps7ffaqQhOiYv/VM1cMR1ofoUNZES3sXw0FolEtbW0miwx1t37JIZO+4nh+jrVVm4ZhfTuenrSDR zSpegRRcG5ah7pGh1QaD6pJtxHw+wjJ+lsT5LJfwYUQbbKYfsZAl3I/b/A+7xCkJiSP0KhQTMuSd eSDpuPpjMXgj6vqLZupiLGa2QLGlyc8QSAcwMKtLnZMSnU1FhnIZ3d9JveFDdDqWZZW7CyS9n7m0 saWIDjEibWOVUq1TWy1EifwWu2yAWoHodODp6lvcOzqc4r62u0QHqYtnmNWBoOE47hKWLWRer8D4 aa9bxm2TiSoxLBYVUc3jiIO/R5lwB4juQJf8skpDE2rk/R2XhaQZ0mgT8t4YPF7FoD0dbduib/jw MabfFK1cZ8HAA/3zXRsJYEcXG8JJG4hUSZbIj07ah8YRLTZPtuC6e4ThizpVXa+CcjihY/utlYiO UiraVEXq6MsbXKS6PoTw07gE4ys+HKdhaQWiU9qEfH6mRWoh+W0VNz/bneiU6jGfPyFE4zMt7EZ2 vYH4lc0GAN/9yyewRlwfNPXvKmiqpwoTgDtdZcGQXBi8T2VFZDH5ftCKh6wkEi5+Lphp1fNipH0b nxkAmedr4RFnHIhOTyib307pot0FdNSmMzdex9DhncSL96k8T7SVj+9DiQ6S53dtbWXbqJrD++F0 lNa3F+wIFeBPUdZxKkScJdBvs/rRaVzt/YpzSbTlz2gnA4yfq9qdz1eZfOM7m8/hCjz7Pl6XUb3J +ayx2kWpO+mbls/fHFzouAlMENQ5U4dxqndtxynqO7QB2ByB991LYwG3o+xDwziuR0hT4RDPMRVn rKE3whUbh2Z0GC8RiFobOjsfClkbGAXnLGhedub1Pfi8Hdp/LPB6IiQ9HfMnNTU5pV05NPhil4XV SLMMB5tfcqkHwKb/T9Ug9CzP71wPV9XzyhKX+jVjGqr0MKAvsk36mnBzJLpLcRO5VZ+f0JAoiuh0 vM+pNbXLqFczE91USKmu7eTGJaiSogoe/fKCax5R6ZqR6DAXh6DOV6bRvnYkOq5VMzs7P4ox8Eot GKHvl+C1dTOufZnWiZIXGn6PD3hYvJ50PfviBaNI/5hP/gnTvs2o7nHqtUzBTClzTQA7YFC/mBAL W6ioWNVlqfrYXU9Iy2o2iuiUyqqolqu+LTwBsTYz0am2hvlMWtp63corrxocTsoVhXE/E2BjPtOk REfndqp4r6+1fe1KdBwPvIg16dxEv8/j0UZKy1TrZXM9znsYKNVzgN0dF36ohAQchoYj7wMSlBEv zRWtiQ5xrUsr9Q4nPlVQNW4UqNK8Hdjv6tN2OutS9YXyF3qOi5Kak2d9t7kYXPAWCaSlZdnbScrC M8uB0dPQNGwc1sawi1d9zKuTBnUu1Umflx2G+sZescPzUltbtF/V5TbVmyN27Jd7om77QN5bWPLK VHVZaislWV6Gi/Kpjouf/9U3vlPt/UzfsGGR8WJbTXVpjgX2HdSUJ6ANNgOVKsyousbrap7h+6wB bZkWg4o3EXuJxdQZc4fhCog6HMVNuuqMB88Gzw4cB/a7lADw+hWdnAfDgSpvf6CvEdrMM6vpaPfj wUFOQsJvL+H9XrxPZVw7Sjg+19DY+hGL82j64CBfngP9B6+5gX7j/YNz0XcM90bV02FTu7q+5hrV wiyT5uQ8Z0AeVKffzx0oXua54xK07TV892+0jX50R3BR5s3fceNAGft0dh6M/E/Hc+cBn98TTx+H eJTRwfbp8Xs+3/k/idp1DjAdsFmdtzag/CvwuhOvB9gm1OkfyO9CzJH94jQTlLqRltdcTeN4wOfg osdbRZ5HvrfhtwtQ3n693d1foQQdV1dllAQndX0ueB7ef8d+iXvO/J0uA3iO57i8uot4n4LXD1zz YD2RfifUn2r8/5D4zLGAz0s5FvA9fYKvpDYH79/heI8bC6wDxwKep2HX+aWx4Hp/Jtc8fT59NtuG fE5G2bFGM6W2A8sfEVOOQ43xUUkinXCThnVhf9TlGq39UX6wxEnPyVvpg+nqhuDaNy2fTpGdv//b AoC9NxcBXwC4sGHH/xUeMqPsI1H2mXqR4x1MvIfuHHx3Aha1yfi8NesXF0jatw6tmp7qTS6wnJx8 17HvhmTdHl3uMC7EJAmScJK4ey71ZL7cHLEsvHdzAcuqLJf6NHOa0nggVsZ4aOYqe9VNxkIsXFwP 1LykBbbMkxi8eF0Gd5iO0pUpJt9P/y0uTLFdklECfba1fpzJdUbFS7aCgCAgCAgCrYIA1U6Qoq5O QHY0632aKguI5xtwt591m0msSq2HMkHQd0E6/HHWZUr+goAgIAgIAm2AANVECBW2b/AsyJX8lJ64 qAa9FES0L40S0jAYuTyXWwU+NF9GvvujjKtRxqtaL/0ArdLaAHppgiAgCAgCgkA9EdAHrze6ElxU Oh4g0w8E73dQYsT7H3ioi2cOUaTKwKP5/F4888NvPJf7FYiMjrSX4/tbtbEFI56YKlMaYRxD/7N6 4iJlCQKCgCAgCLQXAnTmpLd9PfzhXE2Kl9Hyrrera932glpaIwgIAoKAINAwBNSt4TD5pUlvwOzb lZxqTodyF4LgGDJp/YYBIQULAoKAICAItDcCPL9jGDDtB/JGGmrNmDx48eD9iLZ9cK1+Ye3dM9I6 QUAQEAQEgdQRUBEnuro2haR3orJ6tERpT0SEuGIHec6gQyTPCcUvJPWukwwFAUFAEBAEkiBAh8UZ iG/JkFMqekBRzcj4dYz88CRejN7xGj358f0T+HwPPftVhAJEmcBrG567NdIfL0m75RlBQBAQBASB xiDwf9+dSnQsuKM/AAAAAElFTkSuQmCC

PAGE \* MERGEFORMAT1

EduSol Vol. 23. Número Especial

At that stage, the impact of the economic crisis on educational systems and educational institutions constituted a starting point to deepen studies related to efficiency, efficacy, effectiveness, human capital formation, use of resources and quality, among others. Researchers such as De la Peña (2017), Febrero, Rubio and Neufville (2019), Puentes and Rubio (2019) as well as Puentes, Rubio

and Cabrera (2020) focused on the search for feasible alternatives to maintain, despite this crisis, access to education, levels of educational activity, its social relevance and the increase of educational quality, among other aspects related to international policies for quality education for all, directed from UNESCO and those particular to our country.

Currently, in the field of pedagogues and researchers, there is a certain resistance to consider and carry out studies related to economic management and its impact on educational quality. Among the main causes that provoke this attitude is the reluctance in the conception of education as an economic activity, in which a social benefit is obtained as a result.

Education in Cuba has the challenge of satisfying our social demands, the transformations generated by the process of updating the Cuban economic model as a synthesis of the economic battle and the increase of educational quality constitute challenges in the framework of the third improvement, maximizing the effectiveness of the set of influences that affect the integral formation of students is indispensable.

In the last decade, efforts have been made to increase the impact of institutional management in the consolidation of students' educational quality with emphasis, among other elements, on economic management. However, the exploration related to existing references on economic management in the context of Educational Sciences reveals that there are not many results available as contributions from research, implementation and validation from practice in educational institutions.

The situation described reflects the need to deepen the study of economic management as a basic component in the fulfillment of the institutional mission in order to achieve greater efficiency and effectiveness in the use of all allocated resources, as well as the actions of human capital in order to increase the quality of the educational service provided, enhancing the formation and development of economic culture in the new generations.

Development

The aspects related to management have been addressed by dissimilar authors, it is related to the action of one or more subjects to achieve a specific objective or purpose and constitutes a main dimension in the purpose of achieving good results in the quality provision of educational services, which implies the need to know, understand, interpret and assess the context to respond to the social demands raised and manage the necessary change, prior knowledge and preparation in order to take advantage of the strengths and opportunities of the institution and the environment to enhance the essential continuous improvements, as well as minimize weaknesses and threats.

Management must be characterized by a broad vision of the real possibilities of each educational institution, it implies ensuring the efficiency and effectiveness of institutional educational projects through a set of integrated multisectoral actions of an administrative, pedagogical and functional nature that lead to the preparation and use of competent personnel to achieve the planned objectives, as well as to satisfy social demands, representing the capacity and possibility of participatively forecasting the change required to guarantee results, defining actions and resources of all kinds to achieve the proposed goal.

From the economic perspective, the term management is used from the paradigms that predominate in the so-called society of intangibles, its processes, methods and techniques, among which stand out the quality and knowledge management systems, management with a process approach and human capital management, among others. In Cuba, this term is widely used in the current economic model and the guidelines of the economic and social policy that incorporates the guidelines and policies approved for the social and economic development of the country.

It is considered that management is the process through which institutions define objectives and evaluate the results achieved in order to redesign actions in function of their continuous improvement. It involves all the components of an organization, the framework of internal and external institutional relations established, the existence and coherent articulation of all the material and financial resources and the human capital indispensable to achieve the objectives conceived in correspondence with the social demands and the context.

Among the objectives of Cuban education is that of designing, guiding and controlling the policy related to vocational training and professional orientation of the new generations, in correspondence with the needs of the country's socioeconomic development and the social function

of facilitating students' acquisition of knowledge, training and development of skills, abilities, habits, norms and essential values necessary for their insertion in the social and productive life of the country.

Management in educational institutions must be characterized by the active and conscious participation of all those involved, in an environment of two-way collaboration with all community agents and agencies that can have an impact on the quality of education, supported by economic management that facilitates decision-making based on the material plan and the budget, It favors family and community involvement in the rational use of resources, an adequate conception of savings based on permanent and assertive communication, the continuous improvement of living and study conditions for students and workers, and the analysis of the budget associated with management indicators that guarantee the efficiency and efficacy of the process.

Among these indicators are considered the attendance of workers and students, quality of the classes taught, decrease in the exodus of teaching staff, school retention, efficiency in the cycle, contribution to the budget for the use of the workforce and contribution to social security, as well as the use and care of the resources of material base of study and life, all with a direct impact on the integral formation of the new generations and, therefore, significantly transcendent in time.

From the theoretical point of view, it corresponds to the economic management to carry out the activity of a company, budgeted unit, organization or institution with efficiency and effectiveness in order to achieve the conceived objectives and these will be in correspondence with the management carried out, in the case of educational institutions it favors the social recognition of these, conditioned by the integral quality of the service provided.

Economic management is assumed as the set of interdependent processes, oriented to plan, organize, implement and control in an effective and efficient way the material and financial resources and the human capital in order to achieve the objectives proposed by the entity from general and particular organizational procedures that can contribute satisfactorily to the fulfillment of the mission.

The results of economic management, seen in educational institutions from the perspective of achieving the highest possible integral educational quality and considering education from an economic point of view, are focused on the social benefits contributed to society from its formative function, with emphasis on socialized knowledge as a result of promoting autonomous and creative

learning that, to the extent of increasing the educational quality in the institutions, has a significant social and economic impact.

Economic management in educational institutions has a direct impact on the formation and development of an economic culture in workers, students and the community as a whole, understood as the internalization and reflection of knowledge, skills, attitudes, behaviors and ethical-economic values of all those involved with respect to the system of economic and social interactions that contribute to the formation and preparation to successfully perform their responsibilities with a comprehensive approach.

At the individual level, training and developing economic culture implies, among other aspects, having information on the world economic situation and its impact on the national and local ones, understanding and valuing the results achieved from the use and care of resources, being convinced that economies emerge from creative and responsible work and that it is impossible to spend more than one's income. Therefore, when referring to quality education, it is unquestionable that educational institutions, agents and community agencies have a decisive role to play in the formation and development of economic culture in students and in influencing society as a whole.

An adequate preparation that favors economic management is, undoubtedly, an imperative need for leaders and workers of educational institutions which, in close relationship with the family, economic and social territorial actors, have the social responsibility to contribute to the integral formation of new generations from a sustained increase in educational quality.

Economic management is recognized as one of the processes inherent to the educational activity with a direct incidence in the formative process given its impact on the quality of this and, from an integral formative dimension, the contribution to the formation for and from the work of students and workers with a community incidence.

In order to achieve a training process with the quality demanded by today's society, we consider the interrelationships between all the protagonists, both internal and external, their diverse particularities, resources of all kinds, potentialities and needs that constitute mediators in the essential training activities, without ignoring basic intangible resources such as knowledge and experience that are part of the organizational culture, This has an impact on the social benefits provided by education in the short, medium and long term, which affects the formation of highly competent human capital, demonstrating the value of quality education as an indispensable

investment for the sustainable and sustainable social, economic and human development of a country.

It is significant in the analysis of economic management from and for the fulfillment of the social mission of educational institutions that it is repeatedly observed that there is no adequate correspondence between the conception of the processes inherent to their operation and economic planning, which has repercussions on the material and financial assurance of numerous activities to the detriment of educational quality. On the other hand, economic-financial management usually shows a short-term operative treatment, with a marked reactive approach in relation to daily difficulties, ignoring, on many occasions, the increase in the levels of activity and quality demanded by the institution and society in the medium and long term.

Economic management is directly related to the successful fulfillment of the institutional project conceived by each center, which should enhance the increase of educational quality by ensuring a correct demand, planning, distribution and control of material and financial resources in an environment of necessary efficiency and effectiveness on the part of all beneficiaries.

In reference to the concept of quality, both in its more contemporary meanings and in others prior to these, it is considered as a product of human activity in a historically and culturally determined context, so that understanding the concept from this argument, as well as considering the general and specific conditions in which our knowledge of it is produced, favors the position of acting in function of responding to the demands of the prevailing reality with the ability to contribute to its transformation from the integrality in the evaluation of the significant and relevant aspects.

Quality is conceived as the set of qualities valued in a given time and situation, which reflect the way of being and acting in the educational institution. The improvement of this implies aptitude, efficient management of all resources and human capital, efforts and actions necessary and sufficient to achieve the objectives set by the institution (Moreira, Fleitas, Véliz & Vinces, 2017).

The above conditions the institutions and sets the challenge of raising the quality of their processes despite the limitations of material and financial resources, which implies that, in order to meet the demands and requirements of society, the optimal use, control and savings of these resources is indispensable in order to achieve an increasingly effective link between the results of education and the socioeconomic development of the country.

In the evaluation of economic management and educational quality, it is necessary to consider both the performance of the specialized structures designated for this purpose and that of all workers, students, families and the community, given their incidence, interaction and impact on the other processes that take place in the educational institution, and to evaluate how to ensure the efficiency, effectiveness and efficacy of all the processes involving all the actors involved.

Educational quality is considered in relation to the degree to which the educational institution responds to the demands of the socio-historical context and adapts to the training requirements of the territory, based on an approach centered on each individual, which implies efficient economic management, the correct management of all pedagogical resources and their improvement in terms of learning and exchange of knowledge among all the subjects involved.

The aforementioned strengthens the criterion that educational quality must be assessed from a multidimensional conception, involving all the processes linked to the educational fact in a given social and historical context, based on the demands made by the social system to education, which are changing in time and space, thus making its relevance concrete. That is to say, what may be considered educational quality for a given social environment or period may not be so for another.

The quality of education is described on the basis of the characteristics of the process in general and the results achieved in the formation of the individual, which will be historically and socially conditioned, acquiring a particular expression on the basis of the philosophical, pedagogical, psychological and sociological paradigms mostly assumed in a given social context.

Since the last decade of the 20th century, most countries, particularly in Latin America, and Cuba is no exception, have experienced a growing interest in taking on the challenge of improving educational quality based on its relevance and social commitment.

With the purpose of influencing the fulfillment of the objectives of the 2030 Education Agenda, efforts are joined in order to achieve a quality, inclusive and equivalent education at all educational levels and subjects, as well as to develop lifelong learning, the acquisition and socialization of knowledge, the development of skills and attitudes that favor the use of current potentialities and opportunities to participate consciously and actively in socioeconomic improvement are goals for this, so its evaluation and accreditation has become an urgent need.

The quality of education is assumed based on its dynamic nature, from a multidimensional and contextual conception that goes beyond the traditional indicators of enrollment, retention, academic

achievement (generally determined by fundamentally cognitive indicators) and efficiency in the cycle. To this end, there are basic elements to be considered, including: the integral and contextual diagnosis of students, workers, family and community; motivation; educational processes and scenarios, as well as the functioning of the system in general; human capital; the allocation of resources of all kinds and their administration in close social interaction and its dynamics associated with policies, essential economic, cultural and legal aspects, among others.

Thus, behind the quantitative indicators of educational quality, generally adjusted to models of international and national organizations, there is its subjective dimension, therefore, when speaking of it, it is considered a relative concept, in which values and variables are associated according to individuals, time and space, assuming that at present there is not a uniform and particular system of knowledge, sufficiently consolidated on educational quality and its evaluation procedures.

The concept of educational quality differs from other approaches to quality assessment in basic elements; educational systems have the mission to train individuals to influence socioeconomic transformation in present and future contexts, regardless of the burden of uncertainty that this represents, beyond the emphasis on efficiency and administrative processes as it usually happens today, from positive impacts on personal and social improvement, with the active participation and collaboration of all social and economic actors in the planning, management, evaluation and continuous improvement of services that favors educational quality and the true integral formation of students considering the entire formative process (Martínez, Tobón & Romero, 2017).

Therefore, from a social and formative dimension, it is emphasized that educational quality should be characterized by contributing to the formation of individuals with the competencies required to positively influence the socioeconomic development of the country, favoring the equalization of opportunities and social cohesion, considering and respecting individual and social differences from an inclusive education, focused on the student as an active subject of his or her own integral formation, based on continuous improvement and innovation, articulating his or her knowledge to that of the entire community and the experience accumulated in this, considering the needs present in the context as opportunities to contribute creatively to the personal and professional development of the learner (Herrera & Tobón, 2017).

The relationship between educational quality and economic management are distinctive within the Cuban educational system, the processes of quality evaluation and accreditation constitute a point

of connection between them related to the creation and maintenance of the technological, logistic and material infrastructure as support of the pedagogical process and it is considered that, valuing economic management in the context of institutional management in terms of quality represents an element for the necessary integral analysis in the context of the Educational Sciences and in particular of the Economics of Education.

Educational activity is seen from an economic perspective where material and financial resources are used, as well as the intervention of human capital in order to fulfill the objective of the integral formation of new generations to face the social and economic challenges imposed by sustainable development.

In the growing importance given to educational quality, the relationship between educational policies and their improvement in correspondence with socioeconomic development cannot be overlooked. Many concerns related to educational quality stem from the criterion that low quality has a negative impact on the efforts made to make education an effective springboard for economic growth and integral social development.

Therefore, in this era of accelerated globalization, in order to legitimately refer to educational quality, it is not possible to avoid the multidimensionality of the concept and to achieve the necessary and sufficient comprehensiveness in its analysis, based on socially and historically determined criteria that refer to contextual situations and social demands whose guiding axis is decision-making.

In order to achieve a real educational quality, educational institutions, as centers that promote an integral formation where meaningful learning takes precedence, must become spaces that favor the direct participation and collaboration of all community agents and agencies with the potential to do so, in the processes related to this formation, based on a significant deployment of creativity, in an environment centered on mutual relationships, where the student becomes a diligent subject of his or her own formation and learning.

A quality education demands perfecting the role of all those involved in the process, conceiving subjects with a high level of self-regulation, who act out of conviction, evaluators of their own performance in the context of all the processes associated with it, who are able to consider knowledge as a means to develop themselves integrally and permanently, which promotes independence, research and innovation, where the educational institution and society as a whole

become true sites of learning that leads to quality learning for all, which represents an enormous challenge today.

In order to achieve the aforementioned educational quality, it is considered that there are multiple relationships and interactions between the economy and education; economic considerations related to education are transcendent and unavoidable over time given the large amount of resources demanded and allocated to education for its realization, development and improvement.

In fact, educational processes involve, integrate and determine important economic aspects of great relevance for their proper functioning and the level of efficiency and efficacy reached, therefore, the social profitability of education will depend on the effectiveness with which the allocated resources are managed, considered from the economic control and the evaluation of costs in relation to the pedagogical benefits obtained both individually and socially.

In the 21st century, society moves in a scenario of rapid and practically unpredictable changes; the contribution of intelligent technologies rapidly modifies the knowledge, skills and abilities required. It is not absurd to consider that the socioeconomic context is changing much faster than education, and in this dynamic, education will be more profitable to the extent that it favors a greater and better adaptation to changes and contributes to minimize the uncertainty of tomorrow, at a personal and social level.

In the last decades the world has changed at an accelerated pace in all aspects, however, the trend is that it will change faster in the coming years than it has done in these, so that education will be at the service of a different society and a labor market in constant and accelerated transformation, which is no longer only of people, but of people and machines capable of imitating some of the actions of a human being. Studies conducted by various international organizations and countries point to an accelerated automation of work through the use of increasingly intelligent machines, and we are often preparing our students for jobs for which there will be little or no demand when they enter the labor market.

Technological advances that force us to rethink the necessary changes to be introduced in education, can also help to do so, so it should focus on knowing how to do and wanting to do; it should not be forgotten that skills involve the ability to transfer or express knowledge in actions, but this is a potential capacity because it is not transformed into actions until the will does not move us to do so, closely related to communication, creativity and cooperative work.

Therefore, the benefit of education is considered to be centered on what is learned and not on what is taught, as well as on the permanence of its value over time, which can contribute to the increase of labor productivity by generating human capital with a high level of preparation and comprehensive training, capable of innovating by promoting new knowledge related to advanced technologies and state-of-the-art resources, processes and products that will undoubtedly favor economic growth.

It is necessary to work towards consolidating, up to the level of the educational institution, the planning, use and control of the budget and allocated resources, however, the link established between the management indicators that demonstrate the efficiency and effectiveness of the pedagogical process and the budget is insufficient, This is the result of not systematically achieving the required work coherence between the teaching and economic-administrative areas, which would allow to evaluate its execution by linking it with the results achieved in the fulfillment of the planned objectives, expressed in management indicators, which have an impact on the integral formation of students and the improvement of the quality of educational services.

In Cuba, the determination of training costs per student in the different educational subsystems is studied in depth, considering the different categories of centers, as well as the valuation of the budget associated with educational management indicators as lines of research that relate economics with education.

In the methodological bases for the determination of training costs per student in educational institutions, it is stated that:

Training costs per student represent the monetary expression of the expenses of different nature associated with the training of a student, which, as a standard cost, constitute patterns that allow quantifying the impact of institutional management in the execution of the budget and should constitute the basis of the planning process (preliminary project). (Correa, 2015, p. 8).

The implementation of these bases makes it possible to determine the national reference training costs at each educational level and type of center. Hence, the analysis of these in the different levels and institutions allows considering the particular costs in them, establishing the corresponding comparison between them according to their specific characteristics and from the results, making, if necessary, the pertinent corrections considering the existing deviations according to the items,

elements or sub-elements of expenses approved in the regulations in force in the country, all of which is complemented with the pedagogical, psychological, didactic, axiological analyses that need to be carried out in the training processes.

Mass access to a free education that is improved in search of quality is a supreme objective in Cuba, to which end the country allocates a significant amount of resources, as well as prioritizing the training and preparation of human capital in order to ensure the comprehensive training of children, adolescents and young people. Therefore, work is being done to consolidate, down to the school level, the planning, use and control of the budget, as well as the resources of all kinds allocated in order to increase the quality of the service provided.

In spite of this, the link established between the management indicators that demonstrate the efficiency and effectiveness of the educational teaching process and the budget is insufficient, as a result of not always achieving the required work coherence between the teaching and economic-administrative areas that would allow for in-depth evaluations of the budget execution based on linking what has been executed with the results achieved in the materialization of the fulfillment of the planned objectives and that have an impact on the increase of educational quality and the integral formation of students.

Conclusions

In educational institutions, it is necessary to enhance the continuous increase of educational quality and, therefore, it is necessary to develop an economic management that facilitates decision-making based on the material plan and the budget associated with the management indicators, which favorably affect the continuous improvement of the educational process.

The social profitability of education in each institution will depend on the effectiveness with which the assigned resources and all the human capital are managed, considered from the economic control and the evaluation of the costs in relation to the pedagogical benefits obtained, both individually and in the social plane and in the close interrelation school-context as true sites of integral formation of the new generations.

ibliogr

aph

eferenc

Correa, M. (2015).

Bases metodológicas para la determinación de los costos de formación por estudiantes en las instituciones educacionales.

MINED.

De la Peña Silva, R. (2017).

Sistema de evaluación y acreditación de la infraestructura y la gestión de los recursos en programas e instituciones de educación superior. Perfeccionamiento de la actividad económica. Modelo de Gestión Económico Financiero del MES

. Félix Varela

Febrero J., Rubio I., &

Neufville

M. (2019). Los modelos de gestión institucional en el contexto educativo actual y su articulación en las escuelas de idioma.

Órbita Científica, 24(105).

http://revistas.ucpejv.edu.cu/index.php/rOrb/article/view/723

Herrera, S. R.

Tobón, S. (2017). El director escolar desde el enfoque socioformativo. Estudio documental mediante la cartografía conceptual.

Revista de Pedagogía, 38 (102)

, 164-194.

Martínez, J. Tobón, S. & Romero, A. (2017). Problemáticas relacionadas con la acreditación de la educación superior en América Latina.

Innovación Educativa, 17

(73), 79-96.

Moreira, T. V., Fleitas, M. S., Véliz, V. F., Vinces, C. J. (2017). La vinculación de la sociedad con los patrones de calidad de universidades ecuatorianas e hispanoamericanas.

Dilemas Contemporáneos: Educación, Política y Valores, 4(2),

1-22. http://files. dilemascontemporaneoseducacionpoliticayvalores.com/200003415-63332642c8/17-1-26%20La%20vinculaci%C3%B3n%20de%20la%20sociedad%20 con%20los%20patrones%20de%20calidad%20de..... pdf

Puentes, N, Rubio, I, (2019).

Formas de organización de las actividades de superación para la gestión económica de los directores de escuelas primarias

. Libro de investigación: Educación y Pedagogía 2019. Sello editorial (95857440), ISBN 978-1-945570-98-8

Puentes, N, Rubio, I., Cabrera, J.S. (2020).

Tres perspectivas para el análisis de la gestión económica en las escuelas primarias.

MENDIVE

Vol. 18 No. 1,

64-75. https://mendive.upr.edu.cu/index.php/MendiveUPR/article/view/1796