{"id":15,"date":"2023-05-12T16:26:15","date_gmt":"2023-05-12T16:26:15","guid":{"rendered":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/?page_id=15"},"modified":"2025-03-21T14:20:20","modified_gmt":"2025-03-21T14:20:20","slug":"investigadores","status":"publish","type":"page","link":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/investigadores\/","title":{"rendered":"Investigadores"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"15\" class=\"elementor elementor-15\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b004f6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b004f6f\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0928fc6\" data-id=\"0928fc6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb56160 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"bb56160\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Investigadores<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-9d50fe5\" data-id=\"9d50fe5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4b31d61\" data-id=\"4b31d61\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-902ac43 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"902ac43\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/elementor\/thumbs\/Logo-OA-qqytkvuwez377w36fqb9xbor9jh14gvcx9fiv2bzxs.jpg\" title=\"Logo OA\" alt=\"Logo OA\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dadd7d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dadd7d4\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-001f765\" data-id=\"001f765\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-526f6b1 elementor-vertical-align-middle elementor-widget elementor-widget-icon-box\" data-id=\"526f6b1\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-box.min.css\">\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tInvestigadores Internos\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-753a0e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"753a0e8\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-63c35b2\" data-id=\"63c35b2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-acdd2f7 elementor-widget elementor-widget-elementskit-team\" data-id=\"acdd2f7\" data-element_type=\"widget\" data-widget_type=\"elementskit-team.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\">\n\t\t\t\t\t\t\t <div class=\"image-card-v2\"> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-image-card elementor-animation- ekit-team-img ekit-team-style-overlay_details text-center\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/elementor\/thumbs\/Fernando-Morales-e1742566716105-r36untevbmvrrcv076zz6ox7odtxy6pw2wkeuy251c.png\" title=\"Fernando Morales\" alt=\"Fernando Morales\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"hover-area\">\n\t\t\t\t\t\t\t<div class=\"profile-body\">\n\t\t\t\t\t\t\t\t<h2 class=\"profile-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a aria-label=\"profile\" href=\"javascript:void(0)\" data-mfp-src=\"#ekit_team_modal_acdd2f7_15\" class=\"ekit-team-popup\">\n\t\t\t\t\t\t\t\t\tFernando Morales Parada\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"profile-designation\">Doctor en contabilidad de la Universidad de Zaragoza, Espa\u00f1a y Contador Auditor<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-footer\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a href=\"http:\/\/fmorales@ubiobio.cl\" aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a href=\"http:\/\/+56%20(41)%202730\" aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0001-9046-5407%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t <\/div> \n\t\t\t\t\n\t\t\t\t\t<div class=\"zoom-anim-dialog mfp-hide elementskit-team-popup\" id=\"ekit_team_modal_acdd2f7_15\" tabindex=\"-1\" role=\"dialog\" aria-hidden=\"true\">\n\t\t\t\t<div class=\"modal-dialog modal-dialog-centered\" role=\"document\">\n\t\t\t\t\t<div class=\"modal-content\">\n\t\t\t\t\t\t<button type=\"button\" class=\"ekit-team-modal-close\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"modal-body\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-img\">\n\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/elementor\/thumbs\/Fernando-Morales-e1742566716105-r36untevbmvrrcv076zz6ox7odtxy6pw2wkeuy251c.png\" title=\"Fernando Morales\" alt=\"Fernando Morales\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ekit-team-modal-info has-img\">\n\t\t\t\t\t\t\t\t<h2 class=\"ekit-team-modal-title\">Fernando Morales Parada<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"ekit-team-modal-position\">Doctor en contabilidad de la Universidad de Zaragoza, Espa\u00f1a y Contador Auditor<\/p>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-content\">\n\t\t\t\t\t\t\t\t\tFernando Morales Parada, Doctor en contabilidad de la Universidad de Zaragoza, Espa\u00f1a y Contador Auditor. Es vicepresidente de CAPIC, asociaci\u00f3n universitaria que promueve la investigaci\u00f3n contable en Chile y otros pa\u00edses latinos con universidades asociadas. Ha sido conferencista invitado en universidades chilenas y extranjeras, posee diversos art\u00edculos en revistas especializadas y participa regularmente en congresos de la disciplina. Integra el comit\u00e9 cient\u00edfico de revista Enfoques de Bolivia y Activos de Colombia. Ha ocupado el cargo de Jefe de carrera de Contador Auditor y Director de Escuela de Contadores P\u00fablicos y Auditor en Universidad del B\u00edo-B\u00edo y fue director de finanzas y administraci\u00f3n de la universidad entre el 2014-2018.\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"ekit-team-modal-list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><strong>Phone:<\/strong><a href=\"tel:+56 (41) 2730\">+56 (41) 2730<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><strong>Email:<\/strong><a href=\"mailto:fmorales@ubiobio.cl\">fmorales@ubiobio.cl<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a href=\"http:\/\/fmorales@ubiobio.cl\" aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a href=\"http:\/\/+56%20(41)%202730\" aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0001-9046-5407%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c9ccde0\" data-id=\"c9ccde0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8fb439 elementor-widget elementor-widget-elementskit-team\" data-id=\"c8fb439\" data-element_type=\"widget\" data-widget_type=\"elementskit-team.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\">\n\t\t\t\t\t\t\t <div class=\"image-card-v2\"> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-image-card elementor-animation- ekit-team-img ekit-team-style-overlay_details text-center\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"535\" height=\"466\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Reinier-Hollander-Sanhueza.png\" class=\"attachment-large size-large wp-image-1340\" alt=\"\" srcset=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Reinier-Hollander-Sanhueza.png 535w, http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Reinier-Hollander-Sanhueza-300x261.png 300w\" sizes=\"(max-width: 535px) 100vw, 535px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"hover-area\">\n\t\t\t\t\t\t\t<div class=\"profile-body\">\n\t\t\t\t\t\t\t\t<h2 class=\"profile-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a aria-label=\"profile\" href=\"javascript:void(0)\" data-mfp-src=\"#ekit_team_modal_c8fb439_15\" class=\"ekit-team-popup\">\n\t\t\t\t\t\t\t\t\tReinier Hollander Sanhueza\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"profile-designation\">Magister gesti\u00f3n con menci\u00f3n contabilidad y finanzas, Ingeniero Comercial y Contador Auditor<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-footer\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0002-1569-2076%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t <\/div> \n\t\t\t\t\n\t\t\t\t\t<div class=\"zoom-anim-dialog mfp-hide elementskit-team-popup\" id=\"ekit_team_modal_c8fb439_15\" tabindex=\"-1\" role=\"dialog\" aria-hidden=\"true\">\n\t\t\t\t<div class=\"modal-dialog modal-dialog-centered\" role=\"document\">\n\t\t\t\t\t<div class=\"modal-content\">\n\t\t\t\t\t\t<button type=\"button\" class=\"ekit-team-modal-close\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"modal-body\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-img\">\n\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"535\" height=\"466\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Reinier-Hollander-Sanhueza.png\" class=\"attachment-large size-large wp-image-1340\" alt=\"\" srcset=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Reinier-Hollander-Sanhueza.png 535w, http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Reinier-Hollander-Sanhueza-300x261.png 300w\" sizes=\"(max-width: 535px) 100vw, 535px\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ekit-team-modal-info has-img\">\n\t\t\t\t\t\t\t\t<h2 class=\"ekit-team-modal-title\">Reinier Hollander Sanhueza<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"ekit-team-modal-position\">Magister gesti\u00f3n con menci\u00f3n contabilidad y finanzas, Ingeniero Comercial y Contador Auditor<\/p>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-content\">\n\t\t\t\t\t\t\t\t\tReinier Hollander Sanhueza, Magister gesti\u00f3n con menci\u00f3n contabilidad y finanzas, Ingeniero Comercial y Contador Auditor. Integra el comit\u00e9 cient\u00edfico de CAPIC, asociaci\u00f3n universitaria que promueve la investigaci\u00f3n contable en Chile y otros pa\u00edses latinos con universidades asociadas. Ha sido conferencista invitado en universidades chilenas y extranjeras, posee diversos art\u00edculos en revistas especializadas y participa regularmente en congresos de la disciplina. Fue vicerrector econ\u00f3mico de la Universidad del B\u00edo-B\u00edo en el periodo 2018-2022.\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0002-1569-2076%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b3832ca\" data-id=\"b3832ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3385018 elementor-widget elementor-widget-elementskit-team\" data-id=\"3385018\" data-element_type=\"widget\" data-widget_type=\"elementskit-team.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\">\n\t\t\t\t\t\t\t <div class=\"image-card-v2\"> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-image-card elementor-animation- ekit-team-img ekit-team-style-overlay_details text-center\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2023\/06\/placeholder-2.jpg\" class=\"attachment-large size-large wp-image-62\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"hover-area\">\n\t\t\t\t\t\t\t<div class=\"profile-body\">\n\t\t\t\t\t\t\t\t<h2 class=\"profile-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a aria-label=\"profile\" href=\"javascript:void(0)\" data-mfp-src=\"#ekit_team_modal_3385018_15\" class=\"ekit-team-popup\">\n\t\t\t\t\t\t\t\t\tMarcelo Navarrete Esparza\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"profile-designation\">Magister en tributaci\u00f3n, Ingeniero Comercial y Contador Auditor<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-footer\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a href=\"http:\/\/m.navarrete@ubiobio.cl\" aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a href=\"http:\/\/+56%20(41)%20311%201510\" aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0003-4654-1139%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t <\/div> \n\t\t\t\t\n\t\t\t\t\t<div class=\"zoom-anim-dialog mfp-hide elementskit-team-popup\" id=\"ekit_team_modal_3385018_15\" tabindex=\"-1\" role=\"dialog\" aria-hidden=\"true\">\n\t\t\t\t<div class=\"modal-dialog modal-dialog-centered\" role=\"document\">\n\t\t\t\t\t<div class=\"modal-content\">\n\t\t\t\t\t\t<button type=\"button\" class=\"ekit-team-modal-close\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"modal-body\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-img\">\n\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2023\/06\/placeholder-2.jpg\" class=\"attachment-large size-large wp-image-62\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ekit-team-modal-info has-img\">\n\t\t\t\t\t\t\t\t<h2 class=\"ekit-team-modal-title\">Marcelo Navarrete Esparza<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"ekit-team-modal-position\">Magister en tributaci\u00f3n, Ingeniero Comercial y Contador Auditor<\/p>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-content\">\n\t\t\t\t\t\t\t\t\tMarcelo Navarrete Esparza, Magister en tributaci\u00f3n, Ingeniero Comercial y Contador Auditor. Posee publicaciones de art\u00edculos en revistas especializadas y participa regularmente en congresos de la disciplina. Posee una amplia experiencia como auditor independiente, experiencia reflejada en dos firmas internacionales (Big4) con oficinas en Concepci\u00f3n. Fue jefe de carrera de Contador P\u00fablico y Auditor de la Universidad del B\u00edo-B\u00edo entre los a\u00f1os 2019-2015.\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"ekit-team-modal-list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><strong>Phone:<\/strong><a href=\"tel:+56 (41) 311 1510\">+56 (41) 311 1510<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><strong>Email:<\/strong><a href=\"mailto:m.navarrete@ubiobio.cl\">m.navarrete@ubiobio.cl<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a href=\"http:\/\/m.navarrete@ubiobio.cl\" aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a href=\"http:\/\/+56%20(41)%20311%201510\" aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0003-4654-1139%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-60bef2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60bef2e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e4d4f1\" data-id=\"9e4d4f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-335d029 elementor-vertical-align-middle elementor-widget elementor-widget-icon-box\" data-id=\"335d029\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tInvestigadores Externos\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8cbc542 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cbc542\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5457a5e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5457a5e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-797cda2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"797cda2\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa367ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa367ec\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d612eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d612eb5\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ed2ef5e\" data-id=\"ed2ef5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa7c4b2 elementor-widget elementor-widget-elementskit-team\" data-id=\"aa7c4b2\" data-element_type=\"widget\" data-widget_type=\"elementskit-team.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\">\n\t\t\t\t\t\t\t <div class=\"image-card-v2\"> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-image-card elementor-animation- ekit-team-img ekit-team-style-overlay_details text-center\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"536\" height=\"466\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Luis-Jara-Sarrua.png\" class=\"attachment-large size-large wp-image-1341\" alt=\"\" srcset=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Luis-Jara-Sarrua.png 536w, http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Luis-Jara-Sarrua-300x261.png 300w\" sizes=\"(max-width: 536px) 100vw, 536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"hover-area\">\n\t\t\t\t\t\t\t<div class=\"profile-body\">\n\t\t\t\t\t\t\t\t<h2 class=\"profile-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a aria-label=\"profile\" href=\"javascript:void(0)\" data-mfp-src=\"#ekit_team_modal_aa7c4b2_15\" class=\"ekit-team-popup\">\n\t\t\t\t\t\t\t\t\tLuis Jara Sarr\u00faa\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"profile-designation\">Acad\u00e9mico de la Universidad de Santiago de Chile.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-footer\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0001-6628-362X%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t <\/div> \n\t\t\t\t\n\t\t\t\t\t<div class=\"zoom-anim-dialog mfp-hide elementskit-team-popup\" id=\"ekit_team_modal_aa7c4b2_15\" tabindex=\"-1\" role=\"dialog\" aria-hidden=\"true\">\n\t\t\t\t<div class=\"modal-dialog modal-dialog-centered\" role=\"document\">\n\t\t\t\t\t<div class=\"modal-content\">\n\t\t\t\t\t\t<button type=\"button\" class=\"ekit-team-modal-close\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"modal-body\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-img\">\n\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"536\" height=\"466\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Luis-Jara-Sarrua.png\" class=\"attachment-large size-large wp-image-1341\" alt=\"\" srcset=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Luis-Jara-Sarrua.png 536w, http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Luis-Jara-Sarrua-300x261.png 300w\" sizes=\"(max-width: 536px) 100vw, 536px\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ekit-team-modal-info has-img\">\n\t\t\t\t\t\t\t\t<h2 class=\"ekit-team-modal-title\">Luis Jara Sarr\u00faa<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"ekit-team-modal-position\">Acad\u00e9mico de la Universidad de Santiago de Chile.<\/p>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-content\">\n\t\t\t\t\t\t\t\t\tLuis Jara Sarr\u00faa. Acad\u00e9mico de la Universidad de Santiago de Chile. Es Doctor en contabilidad y Contador P\u00fablico y Auditor. Posee dos master, en contabilidad y finanzas y gesti\u00f3n de la RSC. Posee una amplia experiencia en asuntos relacionados con IFRS y sostenibilidad. Creador del proyecto observatorio IFRS. Ha sido conferencista invitado en universidades chilenas y extranjeras, posee diversos art\u00edculos en revistas especializadas y participa regularmente en congresos de la disciplina. Fue Presidente de CAPIC durante 6 a\u00f1os, entre 2017-2023 e integra los comit\u00e9s cient\u00edficos de las revistas Quipucamayuc de Per\u00fa y Capic review de Chile. \t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0001-6628-362X%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-946087a\" data-id=\"946087a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ac53a6 elementor-widget elementor-widget-elementskit-team\" data-id=\"0ac53a6\" data-element_type=\"widget\" data-widget_type=\"elementskit-team.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\">\n\t\t\t\t\t\t\t <div class=\"image-card-v2\"> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-image-card elementor-animation- ekit-team-img ekit-team-style-overlay_details text-center\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"529\" height=\"472\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Francisco-Nova.png\" class=\"attachment-large size-large wp-image-1347\" alt=\"\" srcset=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Francisco-Nova.png 529w, http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Francisco-Nova-300x268.png 300w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"hover-area\">\n\t\t\t\t\t\t\t<div class=\"profile-body\">\n\t\t\t\t\t\t\t\t<h2 class=\"profile-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a aria-label=\"profile\" href=\"javascript:void(0)\" data-mfp-src=\"#ekit_team_modal_0ac53a6_15\" class=\"ekit-team-popup\">\n\t\t\t\t\t\t\t\t\tFrancisco Nova Rodr\u00edguez\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"profile-designation\">Acad\u00e9mico de la Universidad Santo Tom\u00e1s<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"profile-footer\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0003-0381-9284%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t <\/div> \n\t\t\t\t\n\t\t\t\t\t<div class=\"zoom-anim-dialog mfp-hide elementskit-team-popup\" id=\"ekit_team_modal_0ac53a6_15\" tabindex=\"-1\" role=\"dialog\" aria-hidden=\"true\">\n\t\t\t\t<div class=\"modal-dialog modal-dialog-centered\" role=\"document\">\n\t\t\t\t\t<div class=\"modal-content\">\n\t\t\t\t\t\t<button type=\"button\" class=\"ekit-team-modal-close\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"modal-body\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-img\">\n\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"529\" height=\"472\" src=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Francisco-Nova.png\" class=\"attachment-large size-large wp-image-1347\" alt=\"\" srcset=\"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Francisco-Nova.png 529w, http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-content\/uploads\/sites\/8\/2024\/10\/Francisco-Nova-300x268.png 300w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ekit-team-modal-info has-img\">\n\t\t\t\t\t\t\t\t<h2 class=\"ekit-team-modal-title\">Francisco Nova Rodr\u00edguez<\/h2>\n\t\t\t\t\t\t\t\t<p class=\"ekit-team-modal-position\">Acad\u00e9mico de la Universidad Santo Tom\u00e1s<\/p>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<div class=\"ekit-team-modal-content\">\n\t\t\t\t\t\t\t\t\tFrancisco Nova Rodr\u00edguez. Acad\u00e9mico de la Universidad Santo Tom\u00e1s. Es magister en educaci\u00f3n, magister en administraci\u00f3n y gesti\u00f3n de empresa y Contador Auditor. Actualmente es jefe de carrera la sede Santiago de la Escuela de Auditor\u00eda UST. Posee una vasta experiencia profesional aplicada en empresas como Lipigas S.A. y Whats Alimentos S.A. Ha sido responsable de participar en el desarrollo e implementaci\u00f3n de sistemas inform\u00e1ticos ERP-SAP y actualmente posee certificaciones que lo habilitan para la educaci\u00f3n de SAP en pre y postgrado. \t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ul class=\"ekit-team-social-list\">\n\t\t\t<li class=\"elementor-repeater-item-b37fad5\">\n\t\t\t<a aria-label=\"Email\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-f92b2fb\">\n\t\t\t<a aria-label=\"Tel\u00e9fono\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t\t\t<li class=\"elementor-repeater-item-547179a\">\n\t\t\t<a href=\"https:\/\/orcid.org\/0000-0003-0381-9284%20\" target=\"_blank\" aria-label=\"Orcid\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t<\/a>\n\t\t<\/li>\n\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-12ae811\" data-id=\"12ae811\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ce17a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ce17a6\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44b20be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44b20be\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1f0d1b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1f0d1b\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c4dd48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c4dd48\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4397dcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4397dcb\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b37a03a\" data-id=\"b37a03a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2194d9b elementor-widget elementor-widget-spacer\" data-id=\"2194d9b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Investigadores Investigadores Internos Fernando Morales Parada Doctor en contabilidad de la Universidad de Zaragoza, Espa\u00f1a y Contador Auditor Fernando Morales Parada Doctor en contabilidad de la Universidad de Zaragoza, Espa\u00f1a y Contador Auditor Fernando Morales Parada, Doctor en contabilidad de la Universidad de Zaragoza, Espa\u00f1a y Contador Auditor. Es vicepresidente de CAPIC, asociaci\u00f3n universitaria que&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"default","_kad_post_title":"hide","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"_links":{"self":[{"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/pages\/15"}],"collection":[{"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/comments?post=15"}],"version-history":[{"count":391,"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/pages\/15\/revisions"}],"predecessor-version":[{"id":1417,"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/pages\/15\/revisions\/1417"}],"wp:attachment":[{"href":"http:\/\/gruposdeinvestigacion.ubiobio.cl\/oa-biobio\/wp-json\/wp\/v2\/media?parent=15"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}