<?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>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232017000200163</article-id>
<article-id pub-id-type="doi">10.1016/j.estger.2017.03.001</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Evaluación ex-post de franquicia tributaria SENCE para capacitación laboral y su efecto sobre empresas chilenas]]></article-title>
<article-title xml:lang="en"><![CDATA[Ex-post evaluation of tax credit known as 'franquicia SENCE' for labor training and its effect on Chileanfirms]]></article-title>
<article-title xml:lang="pt"><![CDATA[Ex-post isenção fiscal SENCE para formação profissional e o seu efeito sobre as empresas chilenas]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mardones]]></surname>
<given-names><![CDATA[Cristian]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sepúlveda]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Concepción Departamento de Ingeniería Industrial ]]></institution>
<addr-line><![CDATA[Concepción ]]></addr-line>
<country>Chile</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Concepción Departamento de Ingeniería Industrial ]]></institution>
<addr-line><![CDATA[Concepción ]]></addr-line>
<country>Chile</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>33</volume>
<numero>143</numero>
<fpage>163</fpage>
<lpage>176</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232017000200163&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232017000200163&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232017000200163&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Este estudio analiza el impacto sobre una muestra de empresas chilenas que han utilizado la franquicia tributaria SENCE para capacitar a sus trabajadores. El impacto del programa se evalúa con el método cuasi-experimental de datos de panel utilizando la primera, segunda y tercera rondas de la Encuesta Longitudinal de Empresas, realizada por el Instituto Nacional de Estadísticas de Chile. A pesar de que diversos estudios previos muestran efectos positivos y estadísticamente significativos sobre los trabajadores capacitados en términos de empleabilidad y/o remuneraciones, los resultados de este estudio muestran que no ocurre necesariamente lo mismo a nivel de empresas, ya que no existen impactos significativos sobre las ventas ni crecimiento de las ventas, pero se observa un incremento en las ventas por empleado y la contratación de trabajadores de producción calificados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This study analyses the impact that a tax credit known as 'franquicia SENCE' for labor training has on a sample of Chilean firms. A quasi-experimental method is used to evaluate the impact of this program, using data from the first, second and third wave of the Longitudinal Survey of Firms, applied by the Instituto Nacional de Estadísticas of Chile. Although several previous studies show positive and statistically significant effects on treated workers (employability and/or wages), the results of this study show that this is not completely true at the firm level, since there are no significant impacts on sales and sales growth. However, there is an increase in sales per employee and in hiring skilled production workers.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO Este estudo analisa o impacto sobre uma amostra de empresas chilenas que usaram a isenção fiscal SENCE para treinar seus trabalhadores. O impacto do programa é avaliado com o método quase-experimental de dados em painel usando a primeira, segunda e terceira rodada da Pesquisa Longitudinal Negócios, realizado pelo Instituto Nacional de Estatísticas do Chile. Embora vários estudos anteriores mostram efeitos positivos e estatisticamente significativos sobre os trabalhadores qualificados em termos de empregabilidade e/ou remuneração, os resultados deste estudo mostram que não necessariamente ocorre a mesma coisa ao nível da empresa, já que não existem impactos significativos sobre vendas nem crescimento de vendas, mas um aumento nas vendas por empregado e contratação de trabalhadores de produção qualificados é observado.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Evaluación ex-post]]></kwd>
<kwd lng="es"><![CDATA[Capacitación laboral]]></kwd>
<kwd lng="es"><![CDATA[Franquicia tributaria]]></kwd>
<kwd lng="es"><![CDATA[Datos de panel]]></kwd>
<kwd lng="en"><![CDATA[Ex-post evaluation]]></kwd>
<kwd lng="en"><![CDATA[Labor training]]></kwd>
<kwd lng="en"><![CDATA[Tax credit]]></kwd>
<kwd lng="en"><![CDATA[Panel data]]></kwd>
<kwd lng="pt"><![CDATA[Ex-post]]></kwd>
<kwd lng="pt"><![CDATA[Formação profissional]]></kwd>
<kwd lng="pt"><![CDATA[Isenção fiscal]]></kwd>
<kwd lng="pt"><![CDATA[Dados em painel]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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