1. INTRODUCTION.
The tourist phenomenon in Cuba constitutes an activity of considerable importance, both because of the role it plays in the national economy and because of the possibilities it offers or can offer in future economic and socio-cultural development. The Cuban tourism industry presents important benefits, costs and risks to take into account in order to obtain a comprehensive evaluation of its impact on the economy. At the beginning of the 90s, Cuba decided to develop tourist activity with the aim of obtaining fresh foreign exchange to oxygenate the economy and contribute to economic recovery and the revival of industries and services closely linked to tourism.
This development strategy brought about a considerable increase in hotel facilities, which of the 17 hotels that existed in 1990 with 4 and 5-star categories are currently operating in that category 102 hotels with 26,000 rooms that represent two-thirds of the hotel floors in the country.
Likewise, work has been done to expand non-hotel offers, making multiple attractions available to tourists: gastronomic network, shops, tourist transport, musical recreation centers, museums, specialized clinics, nautical offers, sports options, facilities for conventions and congresses., cultural events.
In this regard, Fidel Castro Ruz pointed out: »only with the branch of tourism could we rebuild all that we lost economically with the disappearance of the socialist camp and the disintegration of the USSR, only with the branch of tourism if we do what we must do, if we work as we should work and we are determined to do so, to exploit these natural resources of air, sea and pure waters that we have ”.
Cuba has a diversity of destinations for the development of a varied offer and options. The hospitality and fraternal spirit of its population, the interest aroused by the Revolution, its achievements in various fields, and the paths undertaken in its social development, are and will increasingly be attributes of great attraction. In the current Cuban reality, the development of tourism and services is an urgent need, and is part of the strategy outlined for the economic recovery of the country. In this regard, Lage states that "the economic growth of the immediate years will be strongly determined by tourism and other traditional exportable products, but especially this should develop its mission as a direct captor of fresh foreign exchange, occupying a competitive position in the market."It is clear that the development of the tourism sector must necessarily promote behavior that is respectful of the environment.
Concern for the protection of the environment grows every day, becoming a topic of interest and importance not only for companies and governments but also for citizens and public opinion in general. Parallel to this phenomenon of increasing consideration by society and public powers, environmental legislation has been developed in different countries, which in some cases involves a great effort to adapt by entities.
This phenomenon has prompted reflection in the tourism field, so that the possibility that the activities carried out by the company do not cause damage to the environment has begun to be assessed. This awareness coincides with that of the different establishments that intervene in the production process, which is why it has become necessary to introduce environmental issues into the daily decision-making process. Thus, present and future responsibility for environmental issues has become, nowadays, something essential.
Thus, a new factor appears to be considered for the successful development of any installation. It is about developing an adequate environmental policy, in accordance in principle with the social interests determined by society in general. At the same time, this environmental policy can become a powerful marketing tool if used correctly through management audit systems.
The environmental audit arises as a result of this growing concern about environmental problems and the role assumed by the entities regarding the responsibility that concerns them. It is a powerful tool capable of evaluating and laying the foundations for a policy that is careful with the environment, which takes into account the environment that surrounds companies.
Thus, to analyze the environmental risks that the performance of an activity could generate and evaluate its impact, environmental audits are carried out in order to formulate programs that allow compliance with current legislation on these issues in each country, activity sector, region and territory..
The environmental audit then becomes a management instrument that guarantees the correct functioning of the policies adopted on the environment, providing advantages both to the sector itself and to the natural environment in which it operates.
As a tool, it is increasingly essential within business management if it is to ensure that the activities implemented by entities do not contribute to the deterioration of the environment. In many cases, the environmental audit is even mandatory, depending on current legislation. The audit must know how to combine the priority objective of the entities, that of obtaining benefits, with that of protecting the environment.
The sustained economic development of organizations must be compatible with the conservation of the environment and for this it is necessary to achieve a balance between the two.
In this context, numerous are the efforts being made by different countries, non-governmental organizations and institutions to reach international agreements that help to stop this accelerated deterioration of the environment in general, which threatens the existence of man himself.
A basic general objective to be met by audits of this type is to ensure that companies comply with current legislation on environmental matters, through an internal control system representing the set of policies and procedures established to provide reasonable assurance of being able to achieve the specific objectives of the entity in its various functions and specifically.
This is one of the main problems that industries pose when they decide to request the necessary technical assistance to solve the conflict, since they do not comply with the rules. In these cases, once the pertinent investigation has been carried out and the report corresponding to each particular situation has been issued, the audit must be able to provide the means to save this situation. Through a special action plan prepared for the entity, it must ensure that non-compliance with the regulations will not be incurred again, which implies a deep knowledge of national, sectoral, territorial, community and international legislation, which be able to grant the institution the legal coverage it needs.
In the context of Cuba, the gradual integration of natural, social and cultural resources to economic development is being prioritized, in order to move towards a sustainable society, and for this, the existence of an Environmental Audit is essential, as a management mechanism. that is in charge of controlling said compliance.
Currently there is an important trend towards environmental certification of organizations and / or processes. A certified entity enjoys multiple competitive advantages, among which the access to more exclusive markets in which the demands of environmental quality and of industrial safety and hygiene stand out are broader; in addition to promoting an image more committed to the environment and sustainable development.
From the foregoing it is clear the need that currently exists for economic entities to assume not only the responsibility of increasing extreme sensitivity in environmental issues but also to adopt practices that solve the problems that arise in this area.
Considering that the NH Kristal Laguna de Cayo Coco Hotel does not have an environmental management system in place capable of governing the different existing laws in this regard, this investigation is carried out.
2.1 Characterization of the NH Kristal Laguna Hotel
Located to the north of the province of Ciego de Ávila, in the central region of Cuba, in front of the old channel of the Bahamas and protected by the second largest coral reef in the world, is the Jardines del Rey Cayería, which joins the island by means of a 17-kilometer-long boulder, built on the shallow waters of the Bay of Dogs. Its 370 km2 of surface and its 21 km of virgin beaches make it the fourth extension of the Cuban archipelago.
Within this natural paradise, man has decided to create one of the most important tourist destinations in the country; already ranked third thanks to the operation of seven hotels and a hotel complex of two hotels. Being within them the NH Kristal Laguna Villas & Resort Hotel Complex, with a 4 star plus category, owned by the El Senador Mixed Company, which is the object of study of this work; as shareholders it presents the Cubanacán group and the foreign company OAKES, and is managed by the Red Beer company.
It was inaugurated on July 22, 2001, by our Commander in Chief Fidel Castro Ruz, it consists of 3 floors, with a housing capacity of 690, divided into 428 at the Hotel “Laguna Azul” and 262 at the Hotel “El Emperador” ”in of them 352 Club (170 overlooking the lagoon, 150 to the sea and 130 to the pool), 70 Villa (Inside the Lagoon). They all have facilities such as full bathroom, terrace / balcony, hair dryer, bedrooms, external telephone line (with charge), air conditioning, satellite TV with remote control, laundry service (with charge), mini-refrigerator, safe. security.
The management structure of the facility is detailed as follows:
- General Director Resident Director Night Deputy Director Economic Deputy Director Commercial Deputy Director Accommodation Deputy Director A + B Director Deputy Director of Human Resources
In addition, the Following Heads of Department:
- Head of Reception, Head of Accounting, Head of Finance, Head of Purchasing, Head of Security and Protection, Head of Animation, Head of Technical Services, Head of External Services, Maître, Governor.
General workers amount to 316, classified into four groups, 190 in direct activity, 96 in indirect, 21 in support and 9 in administration.
The installation's main activity is the commercialization of the Jardines del Rey tourist product abroad, its mission raises:
The provision of services of excellence, with a four-star plus image, taking care of a good maintenance of the facilities, promoting full customer satisfaction.
The noble areas of the Hotel Complex are distributed as follows: Oriental Buffet Restaurant "Lotus" with capacity for 140 clients, "International" Buffet Restaurant for 150 clients, "La Pérgola" Buffet Restaurant for 250 pax, "Malecón" Seafood Restaurant for 80 pax, Italian Restaurant “La Pizza” with capacity for 150 clients, Banquet Hall “La Galería” for 40 clients, Cuban Restaurant “El Gallo” for 70 clients, Grill restaurant “El pincho” for 78 pax, Beach Ranch “Las Dunas” with capacity for 178 clients, “La Sirena” barbecue with capacity for 160 pax, “Colibrí” lobby bar for 50 pax, “The storm” nightclub with 350 capacity and Amphitheater with a capacity of 650 pax.
The gastronomic services play a fundamental role in the 4-star plus service, which this hotel complex provides for the full satisfaction of the client during their stay at the facility, offering the highest quality gastronomic service and the most expensive in the Jardines del Rey tourist center and one of the best in the country.
Adult clients, during the day, can enjoy a varied sports program, games in the pool, on the beach, board games (ping pong / billiards), tennis, dance and Spanish lessons, horse riding, beach volleyball, cocobikes as well as a wide program of ecological excursions with guide service, gym with instructor and nautical sports (windsurfing, catamaran, kayak, water bikes, fishing, snorkelling). For evening entertainment there is a wide program of shows, theme nights (peasant or Cuban, Sketh, customer participation, welcome, beach parties, mini disco, live music).
Among the general options that are provided are: hairdressing services, towels, laundry, a shopping arcade, outdoor pool with Jacuzzi and showers in the area, sauna, massage, 24-hour medical assistance, games room, motorcycle rental, cars, jetsky, Turkish bath, shops, tourism bureau.
In addition, the hotel complex has a modern meeting room "El Patio" with facilities for gastronomic service and audiovisual media, with capacity according to the chosen format (cocktail-200, banquet-100, theater-150, school-100).
The reception, department in charge of supervising and controlling the entrances and exits of clients, as well as providing them with all the necessary information, provides other services such as: currency exchange according to the current rate and acceptance of payments on credit cards: Visa, Mastercard, Eurocard and others that do not have connection with North American banks.
The computerized accounting system used by the facility since its inception was the Capac (Made in the USA), which was used for five years, it was then the only one of its kind installed in Cuba, which is later replaced by a new system (Esoft) acquired by the new partners who, according to the management contract, have the power and responsibility to guarantee the accounting system that complies with international requirements and in turn with the Generally Accepted Accounting Principles in Cuba.
With this prior knowledge obtained from the Hotel, the methodological procedure was designed to implement an environmental management system.
Before designing the methodological procedure to implement the environmental management system in the hotel, the author of this research considered it necessary and appropriate to provide a glossary of terms related to this issue. (Look at annex 1).
2.2 Stages for the implementation of an Environmental Management System.
The growing concern for the environment and business responsibility with the environment force to manage resources more efficiently in order to achieve sustainable development. Environmental Management is an essential tool for the company to achieve optimal economic development; at the same time that a high level of public health and economic and social well-being are guaranteed, ensuring jobs that would otherwise be irretrievably compromised.
The following are the steps that a hotel entity has to follow to implement an environmental management system and also reflects on how to do it.
The first stage for the implementation of an Environmental Management System consists of carrying out an environmental diagnosis of the entity.
2.2.1. Stage 1. Initial Diagnosis
When a company wants to implement an EMS it needs to carry out an initial diagnosis to know the starting situation. An environmental analysis of activities, products and services makes it possible to identify the current situation of the company and its degree of environmental compliance.
To undertake this process it will be necessary to calculate:
- the "inputs" or "inputs"; It is everything that is consumed in the production process (energy, water, raw materials, etc.) the “outputs” or “outputs”; are the impacts that the production process generates on the environment (atmospheric emissions, discharges to water, waste generation, soil pollution and noise)
The estimation of the “inputs” will be very useful to us to identify those foci whose impact on the economic cost is more important. It is about proposing strategies to reduce the consumption of raw materials, by studying new processes, clean technologies or simply by modifying work habits (good practices in the workplace).
Encouraging teamwork will be one of the strategies to be outlined in the entity, impregnating in the minds of each worker the philosophy of working as a team and sharing information with the rest of the company's departments to contribute to the reduction of waste and emissions.
The practical application of the following philosophy will guarantee individual compliance with the following aspects:
- Adjust purchases to real needs; Reduce the amount of expired materials Buy the material in the right quantity and containers Use the older products, move them ahead and leave the new ones behind Study the purchase of alternative materials of less danger Before buying, negotiate with the supplier to accept surplus material Reduce the variety of Materials used in operations and services within the entity Considers the reduction of waste and emissions from the design phase of new products and services, selecting the most appropriate materials and processes Plans production and services taking into account the reduction of waste
The initial review should provide all the important technical and organizational information to be able to establish the real situation regarding environmental protection within the company, namely:
- Legal and regulatory requirements Identification of significant environmental aspects such as:
- Choice of activity, product or service Identification of the elements that may interact with the environment (atmospheric emissions, discharges…) associated with each activity Identification of environmental impacts Assessment of the importance of impacts Assessment of the information obtained from research on previous incidents
The initial review can be done using questionnaires, interviews, checklists. You can also hire the services of a consultancy; in this case, it will be of great help if this external advisor has extensive knowledge in the business sector of the company.
An example of an environmental aspects identification matrix is presented below (see Table 1). It covers the environmental aspects identified, associating them with the operation of each work area of the company.
Table 1: Matrix for identifying environmental aspects
Each of the environmental aspects identified in the matrix must be indicated the degree of significance it has for each area, for which one of the following criteria and symbols will be used:
- NS: not significant B: low significance M: medium significance A: high significance
2.2.2Stage 2. Definition of the environmental policy
The environmental policy is a public and formally documented statement by senior management about the intentions and principles of action of the organization regarding its environmental performance.
The environmental policy must ensure the development of:
- Declaration of principles and objectives Define lines of action Define responsibilities
This document will be prepared in writing and will be easily understandable; it should be known by all levels of the organization and will be available to the general public. The environmental policy must include a firm commitment to continuous improvement and prevention of pollution; Of course, the commitment also includes compliance with applicable environmental laws and regulations.
Next, the document that describes the environmental policy of a Hotel XX is exemplified by means of a hypothetical example.
Example of environmental policy:
Hotel XX is a hotel in the XX sector whose activity has been developed in XX places in our country over more than XX decades.
Hotel XX has been concerned since its inception in addressing the concerns of society and its interest in incorporating Sustainable Development criteria in all actions of daily life is increasing.
Hotel XX recognizes that activities related to process XX can endanger the environment and the health of workers and the population in general.
That is why the Hotel XX is committed to developing its activities with due respect for the protection of the environment, and to continuously improve its environmental practices
Hotel XX declares the following principles:
1) Hotel XX will ensure compliance with the applicable environmental regulations, establishing its own rules where there are none
2) Hotel XX will promote energy efficiency, reducing energy consumption and non-renewable resources as much as possible
3) Hotel XX will annually review the list of objectives and goals of the management system
environmental, being every year more demanding
4) Hotel XX aims to achieve the following environmental goals by 20XX:
- Progressively reduce the emission of atmospheric pollutants until reaching a 20% reduction Correctly manage all its residuals before MONTH X of YEAR 20XX Require our suppliers to improve their environmental performance, certifying themselves according to the ISO 14001 standard before YEAR 20XX
5) Hotel XX will provide appropriate environmental information to consumers of our products
6) Hotel XX will promote the active participation of its workers for the prevention of pollution, and will provide adequate training to all staff, encouraging the development of good environmental practices
7) Hotel XX will take the appropriate measures to avoid accidents with risks to the environment.
Hotel XX's environmental policy will be available to workers and the general public. Hotel XX welcomes any suggestion on the environmental aspects of our activity.
To guarantee the maximum effectiveness of environmental actions in the company, it is essential to promote mutual collaboration between employers and workers, between employers and union representatives. The active participation of workers is achieved with the implementation of the following principles:
- Right to receive training on the environment by the company Right to receive information on the company's environmental behavior Access and disposition of the Good Practices manual Right to make suggestions with a view to achieving environmental improvements.
These principles are materialized in practice by applying the following questionnaire:
For their part, union representatives must participate through an Environment Commission created by senior management from the beginning of the planning of the environmental management system.
Examples of Good Practices to be considered by the entity are described below, related to the choice of the best alternative before launching a new product:
- Get the product to work with minimal energy consumption Eliminate substances with toxic or dangerous characteristics Increase the use of recyclable materials; for example, in packaging. Improves ease of assembly and disassembly of the product or equipment. Examines possibilities to improve efficiency and shelf life of the product. Uses reusable packaging; Preferential use of larger volume containers Uses standard type materials and parts.
2.2.3.Stage 3. Planning
This stage includes the design of the program, the objectives and the goals to be achieved.
Environmental objectives and targets need to be planned. This must be done according to the environmental aspects of the company and the existing requirements (legal or otherwise), specifying them in some environmental programs or plans.
Environmental objectives are the general goals expressed in terms of environmental effectiveness that a company aims to achieve. These goals should be scheduled in chronological order and quantified as much as possible.
Goals are performance objectives quantified and specified to the maximum extent possible.
The goals have their origin in the environmental objectives; They must be met if the objectives set are to be achieved.
It can be very useful to create indicators to measure progress.
As an example of environmental objectives and goals, we have the following:
Objective: Reduce CO2 emissions (per employee) by 5% in the next two years
Goals:
- GOAL 1: Reduce fuel consumption for transportation (per employee) by 5% in the next two years GOAL 2: Reduce consumption of heating oil (per employee) by 20% in the next two years
Indicator Fuel consumption data
For its part, the environmental program that is designed must be consistent with the policy and the results of the initial evaluation, and must include:
- Specific activities and objectives of the company to ensure better protection of the environment in a given center Assignment of responsibilities for each function Measures taken or planned to achieve said objectives; quantifying both human and material resources Deadlines for the application of these measures, reflected in a calendar
The environmental program will be prepared in writing and will be permanently updated; and it must involve a clear commitment from all company personnel.
An example of an environmental program is detailed below:
In relation to the training and participation of all employees, their motivation regarding the correct handling of materials is suggested in order to reduce waste in a simple, economic way and also avoid accidents, which will achieve significant improvements in their occupational health. Being able to propose the following indications:
- Leave enough space between the containers Keep the distances between incompatible chemicals Sort the drums according to their degree of danger; Hazardous substances will be stored in special areas, indicating their transport regulations Place the most used materials near the exit and facilitate access Stack the containers according to the manufacturer's instructions Adequately illuminate the access and transport areas of materials Keep containers, drums and tanks hermetically closed Use Reusable or recyclable containers or packaging materials Completely empty containers or containers before cleaning or disposal Improve cleaning procedures to reduce generation of dilute waste
2.2.4Stage 4 Implementation
Environmental programs or plans have to be implemented and executed. For this, it is necessary to assign responsibilities, prepare the necessary documentation, provide training and carry out an operational control that will be the one that will guarantee compliance with the legislation. Each of the contentious aspects of this stage are described below.
Assignment of responsibilities:
The roles, responsibilities, authority and resources of those activities related to the environment should be clearly defined. A person in charge will be appointed as the official coordinator of the environmental management system as well as of the information to the management of the company.
It is essential that there is a commitment from all employees of the company. The commitment must begin with Senior Management, who must ensure that the EMS is implemented, allocating the necessary resources (human, technological and financial)
In large companies, it is advisable to adopt decisions within the framework of a working group or Environment Committee, made up of Senior Management, the Head of Environmental Management, union representatives, environmental delegates and those responsible for other company departments.
Training:
All employees who can have a significant impact on the environment must be properly trained to meet certain levels of training and knowledge.
Additionally, employees should be informed regarding the importance of complying with environmental policies and procedures, the type of impact your company has, who is responsible for controlling those impacts, and the possible costs of non-compliance.
Communication:
It is important to define and maintain a procedural method for the communication of all environmental issues.
Communication can take two forms:
- Communication between functions and levels within the company, carried out through news tabloids, suggestion box, periodic internal publications Communication received from clients, regulators, public authorities and other interested external parties.
Documentation and documentation control
Documentation represents the most important component of an environmental management system.
The operating procedures used within the company are grouped together in the environmental procedure manual. It describes each process, and it will determine how, when, who, where and with what equipment the fulfillment of said process will be carried out, consisting of a series of tasks related to it.
Written work instructions used by an individual to complete one of the tasks listed in the operating procedure should also be developed. A work instruction will indicate to a person the exact task that must be carried out, with the maximum clarity and brevity.
In an operating instructions manual it is necessary:
a) Describe normal operating procedures
It is done by drawing up a flow chart that shows the correct sequence for carrying out each operation in the process. b) Make a list of the operating conditions and controls of the processes, including waste generation levels
A list must be included with the parameters that must be taken into account in the operations (pH, temperature, pressure, humidity…), both in the production stages and in the maintenance, handling and transport operations.
The casuistic analysis is very useful for the application of the process reuse criteria indicated below:
- Recycle cooling and process waters, solvents and other materials Recover heat energy Find uses for reuse of rejects Create useful by-products from waste materials; or sell them to other companies.
c) Describe the global process and the tasks to be performed by each employee.
The worker can contribute to contribute ideas on how to reduce waste and emissions and collaborate in their implementation; in this way, it increases employee motivation and reduces the risk of workplace accidents.
d) Describe the safety and action rules in case of emergency
In addition to improving occupational health, the generation of waste and emissions resulting from cleaning operations can be greatly reduced.
e) Include material safety sheets
They are documents that inform about the chemical and physical properties and the dangerousness of the substances, as well as the appropriate procedures for handling, transport and storage.
Emergency plans
They serve to prevent and reduce the environmental impacts associated with potential accidents.
An emergency plan should include:
- Organization and responsibility in case of emergency List of key personnel Data of emergency services (fire brigade, ambulances,…) Measures to be taken in each case Training and education programs
It must be clear in the minds of workers that prevention is the best tool for reducing waste and emissions and that material leaks constitute a direct danger to health and the environment.
Everyone's collaboration in preventing leaks and spills through the implementation of the following practices is essential:
- Store containers in such a way that the possibility of breakage is minimal and visual detection of corrosion or leaks is facilitated Use containers according to manufacturer's recommendations Follow a maintenance schedule, checking the optimal conditions of containers and storage tanks Fill tanks from the bottom, to avoid losses to the atmosphere due to volatility Install overflow alarms in the tanks and check their proper operation Install safety systems for closing valves Use mobile roof tanks Prepare a report of all leaks and their associated costs Avoid discharges to drains at all costs * It collects leaks and spills for use
2.2.5. Stage 5. Environmental Audits.
The fundamental purpose of this stage is to determine if the entity achieved the proposed objectives.
The environmental audit is a management instrument that includes a systematic, documented, periodic and objective evaluation of the behavior of the organization, the management system and the procedures designed to protect the environment.
The objectives of an environmental audit are the following:
- Facilitate the management control of environmental practices Determine if a series of internal regulations and / or current environmental regulations are complied with to protect the public and the environment Identify possible gaps in the company's environmental policy.
An SGMA audit can be divided into three parts:
- Study of the company's environmental policy and management system based on the risks derived from production activity Monitoring of the current state of the company's environmental organization, reviewing objectives and adding new proposals Preparation of an action plan and review of the auditory. To obtain sufficient and competent evidence, it is suggested to use the internal control questionnaire designed for this purpose, which is shown in Annex 2.
The final report must gather the conclusions obtained on each one of the processes studied, as well as the deficiencies detected. Furthermore, it is an indispensable work tool for the future development of the EMS.
Example of documentation to be reviewed by an environmental audit
- General flow diagrams Flow diagrams for each process Energy balance and existing materials Operations manuals and process description Inventories of product flows, waste and emissions Cleaning equipment and waste handling procedures Purchase orders and raw material specifications Environmental audits and waste or emissions already carried out Waste and emissions legislation Current environmental programs
2.2.6Stage 6 Environmental Statement
The company must make an Environmental Declaration after the first environmental evaluation and the conclusion of each audit or audit cycle, for each center that participates in the system. The wording of the Environmental Declaration must be brief and clear.
The purpose of the Environmental Statement is to inform the public and all interested parties of the centre's environmental impacts and how they are managed. The declaration must state the progress achieved, in accordance with the objectives and deadlines set.
The next step is to verify the contents of the policy, the program, the management system, the assessment or audit procedure and validate the environmental statements through independent accredited verifiers.
It only remains to disseminate this validated statement to the public and interested parties, once the center is registered.
Below is a diagram (Scheme 1) that illustrates and summarizes all the stages for the implementation of an environmental management system.
Scheme 1. Cycle of the Environmental Management System
When observing the previous scheme, it can be seen that an environmental management system, in addition to contemplating compliance with all the regulatory requirements corresponding to the environment, has the main objective of promoting CONTINUOUS IMPROVEMENT of the results of organizations in relation to the environment through:
- The establishment and application, by the company, of environmental policies, programs and management systems in its production centers The systematic, objective and periodic evaluation of the effectiveness of these elements The active participation of workers in the process The dissemination of information to the public and open dialogue.
In this way, the design for the Implementation of an Environmental Management System for hotel facilities remains available for application.
Authors:. MSc. Hermys Lorenzo Linares, Professor of Auditing at the University of Ciego de Ávila, Master in Management Accounting.. MSc. Miriam Paz Díaz, Professor of Auditing at the University of Ciego de Ávila, Master in Finance.
2008, April, 29.
