<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722017000100040</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-45.eepb</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estudio empírico en plantas de beneficio de carbón mineral localizadas en San Javier, Sonora, México, para diseñar un sistema sostenible de producción más limpia]]></article-title>
<article-title xml:lang="en"><![CDATA[Empirical Study in Mineral Coal Beneficiation Plants Located in San Javier, Sonora, Mexico, to Design a Sustainable Cleaner Production System]]></article-title>
<article-title xml:lang="pt"><![CDATA[Estudo empírico em plantas de beneficiamento de carvão mineral localizadas em San Javier, Sonora, México, para projetar um sistema sustentável de produção mais limpa]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Duarte-Verdugo]]></surname>
<given-names><![CDATA[Luis Enrique]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Robles-Ibarra]]></surname>
<given-names><![CDATA[Juan Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pico-González]]></surname>
<given-names><![CDATA[Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rosano-Ortega]]></surname>
<given-names><![CDATA[Genoveva]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Popular Autónoma del Estado de Puebla  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Popular Autónoma del Estado de Puebla  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>18</volume>
<numero>45</numero>
<fpage>40</fpage>
<lpage>53</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722017000100040&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722017000100040&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722017000100040&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  En esta investigación se realizó un estudio empírico en plantas de beneficio de carbón mineral ubicadas en el municipio de San Javier, en el estado de Sonora, en México, con el objetivo de diseñar un modelo sostenible de producción más limpia que les dé solución a los problemas que generan estas plantas de beneficio de carbón mineral, cuando están en operación. Se identificó como problema principal que las plantas de beneficio de carbón no contribuyen al desarrollo sostenible, pues generan una gran cantidad de emisiones, que afectan el recurso humano que labora en estas plantas e impactan negativamente en el medio ambiente que las rodea. Para obtener la información requerida en el diseño del modelo y el logro de los objetivos, se utilizaron dos instrumentos: una encuesta y la Matriz de Leopold. Con ambos instrumentos se obtuvieron resultados que sustentaron el modelo propuesto. El modelo obtenido en esta investigación es de aplicación general, ya que se puede utilizar en cualquier sistema de producción. Código JEL: Q01]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  In this research an empirical study was carried out in coal beneficiation plants located in the municipality of San Javier, in the state of Sonora, in Mexico, aiming to design a sustainable model of cleaner production that solves the problems generated by these mineral coal beneficiation plants, when they are in operation. The main problem identified was that coal beneficiation plants do not contribute to sustainable development, because they generate a large amount of emissions, which affect the human resources that work in these plants and negatively impact the surrounding environment. Two instruments were used to obtain the information required in the design of the model and the achievement of the objectives: a survey and the Leopold Matrix. With both instruments, results were obtained that supported the proposed model. The model obtained in this research is of general application, given that it can be used in any production system.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Nesta pesquisa realizou-se um estudo empírico em plantas de beneficiamento de carvão mineral localizadas no município de San Javier, no estado de Sonora, no México, a fim de projetar um modelo sustentável de produção mais limpa que dê solução aos problemas que geram estas plantas de beneficiamento de carvão mineral, quando em operação. Identificou-se como problema principal que as plantas de beneficiamento de carvão não contribuem ao desenvolvimento sustentável, pois geram grande quantidade de emissões que afetam o recurso humano que labora nestas plantas e impactam negativamente no meio ambiente que as rodeia. Para obter a informação requerida no design do modelo e a consecução de objetivos, utilizaram-se dois instrumentos: um inquérito e a Matriz de Leopold. Com ambos os instrumentos obtiveram-se resultados que sustentaram o modelo proposto. O modelo obtido nesta pesquisa é de aplicação geral, pois pode se utilizar em qualquer sistema de produção.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Estudio empírico]]></kwd>
<kwd lng="es"><![CDATA[producción más limpia]]></kwd>
<kwd lng="es"><![CDATA[desarrollo sostenible]]></kwd>
<kwd lng="es"><![CDATA[medio ambiente]]></kwd>
<kwd lng="en"><![CDATA[Empirical study]]></kwd>
<kwd lng="en"><![CDATA[cleaner production]]></kwd>
<kwd lng="en"><![CDATA[sustainable development]]></kwd>
<kwd lng="en"><![CDATA[environment]]></kwd>
<kwd lng="pt"><![CDATA[Estudo empírico]]></kwd>
<kwd lng="pt"><![CDATA[produção mais limpa]]></kwd>
<kwd lng="pt"><![CDATA[desenvolvimento sustentável]]></kwd>
<kwd lng="pt"><![CDATA[meio ambiente]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Conesa Fernández-Vítora]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<source><![CDATA[Guía metodológica para la evaluación del impacto ambiental]]></source>
<year>2010</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ediciones Mundi-Prensa]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Coria]]></surname>
<given-names><![CDATA[I. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El estudio de impacto ambiental: características y metodologías]]></article-title>
<source><![CDATA[Invenio]]></source>
<year>2008</year>
<volume>11</volume>
<numero>20</numero>
<issue>20</issue>
<page-range>125-35</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Eggert]]></surname>
<given-names><![CDATA[R. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Otto]]></surname>
<given-names><![CDATA[James M.]]></given-names>
</name>
<name>
<surname><![CDATA[Cordes]]></surname>
<given-names><![CDATA[John]]></given-names>
</name>
</person-group>
<source><![CDATA[Sustainable Development and the Future of Mineral Investment]]></source>
<year>2000</year>
<publisher-loc><![CDATA[Paris, France ]]></publisher-loc>
<publisher-name><![CDATA[United Nations Environment Programme, UNEP]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Espinosa-Murga]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<source><![CDATA[Cleaner Production Excellence Model]]></source>
<year>2007</year>
<publisher-loc><![CDATA[Geneva ]]></publisher-loc>
<publisher-name><![CDATA[Sustainable Business Associates, SBA]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Flores-Galicia]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Salas-Guerra]]></surname>
<given-names><![CDATA[Guillermo P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Geología económica de México]]></source>
<year>1988</year>
<page-range>175-217</page-range><publisher-loc><![CDATA[Ciudad de México ]]></publisher-loc>
<publisher-name><![CDATA[Fondo de Cultura Económica, FCE]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Grinnell]]></surname>
<given-names><![CDATA[R. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Unrau]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<source><![CDATA[Social Work Research &amp; Evaluation: Quantitative and Qualitative Approaches]]></source>
<year>1977</year>
<publisher-loc><![CDATA[Ithaca, New York ]]></publisher-loc>
<publisher-name><![CDATA[E. E. Peacock Publishers]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Grinnell]]></surname>
<given-names><![CDATA[R. M]]></given-names>
</name>
<name>
<surname><![CDATA[Williams]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
<name>
<surname><![CDATA[Unrau]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<source><![CDATA[Research Methods for BSW Students]]></source>
<year>2009</year>
<publisher-loc><![CDATA[Kalamazoo, Michigan ]]></publisher-loc>
<publisher-name><![CDATA[Pair Bond Publications]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hernández-Sampieri]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
<name>
<surname><![CDATA[Fernández-Collado]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
<name>
<surname><![CDATA[Baptista-Lucio]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Metodología de la investigación]]></source>
<year>2010</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[McGraw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hilson]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Murck]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sustainable Development in the Mining Industry: Clarifying the Corporate Perspective]]></article-title>
<source><![CDATA[Resources Policy]]></source>
<year>2000</year>
<volume>26</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>227-38</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jackson]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<source><![CDATA[Clean Production Strategies: Developing Preventive Environmental Management in the Industrial Economy]]></source>
<year>1993</year>
<publisher-loc><![CDATA[Boca Ratón, Florida ]]></publisher-loc>
<publisher-name><![CDATA[Lewis Publishers]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kayo]]></surname>
<given-names><![CDATA[E. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Securato]]></surname>
<given-names><![CDATA[J. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Método Delphi: Fundamentos, críticas e vieses]]></article-title>
<source><![CDATA[Cadernos de Pesquisa em Administração, Universidade de São Paulo, São Paulo]]></source>
<year>1997</year>
<volume>1</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>51-61</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Labonne]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Mining Industry and the Community; Joining Forces for Sustainable Social Development]]></article-title>
<source><![CDATA[Natural Resources Forum]]></source>
<year>1999</year>
<volume>23</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>315-22</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leopold]]></surname>
<given-names><![CDATA[L. B]]></given-names>
</name>
<name>
<surname><![CDATA[Clarke]]></surname>
<given-names><![CDATA[F. E]]></given-names>
</name>
<name>
<surname><![CDATA[Hanshaw]]></surname>
<given-names><![CDATA[B]]></given-names>
</name>
<name>
<surname><![CDATA[Balsley]]></surname>
<given-names><![CDATA[J. B.]]></given-names>
</name>
</person-group>
<source><![CDATA[A Procedure for Evaluating Environmental Impact. Geological Survey Circular 645]]></source>
<year>1971</year>
<publisher-loc><![CDATA[Washington ]]></publisher-loc>
<publisher-name><![CDATA[United States Department of the Interior]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestiopolis.com]]></source>
<year>2005</year>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mayntz]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
<name>
<surname><![CDATA[Holm]]></surname>
<given-names><![CDATA[K]]></given-names>
</name>
<name>
<surname><![CDATA[Hübner]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Introducción a los métodos de la sociología empírica]]></source>
<year>1988</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Alianza Universidad]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="">
<collab>Organización de las Naciones Unidas, ONU</collab>
<source><![CDATA[Declaración de Río sobre el Medio Ambiente y el Desarrollo. Conferencia de las Naciones Unidas sobre el Medio Ambiente en Río de Janeiro, 3-14 de junio de 1992]]></source>
<year>1992</year>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="">
<collab>Organización de las Naciones Unidas, ONU</collab>
<source><![CDATA[Resolución A/RES/64/212. Ciencia y tecnología para el desarrollo, aprobada por la Asamblea General el 21 de diciembre de 2009. New York: Asamblea General]]></source>
<year>2010</year>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="book">
<collab>Secretaría de Economía del Estado de Sonora</collab>
<source><![CDATA[La minería en Sonora 2006-2012]]></source>
<year>2014</year>
<publisher-loc><![CDATA[Hermosillo, Sonora ]]></publisher-loc>
<publisher-name><![CDATA[Secretaría de Economía]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Selltiz]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
<name>
<surname><![CDATA[Wrightsman]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
<name>
<surname><![CDATA[Cook]]></surname>
<given-names><![CDATA[S. W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Métodos de la investigación en las relaciones sociales]]></source>
<year>1980</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[RIALP]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
