Template-Type: ReDIF-Article 1.0 Author-Name: Aaron Martinez Garcia Author-Name: Yadira Toledo Navarro Title: MANAGERIAL COMPETENCIES IN THE HOTEL INDUSTRY: THE CASE OF THREE MUNICIPALITIES OF THE STATE OF MORELOS COMPETENCIAS GERENCIALES EN EL SECTOR HOTELERO: EL CASO DE TRES MUNICIPIOS DEL ESTADO DE MORELOS Abstract: The current business environment is characterized by its high competitiveness and dynamism. Companies must develop strategies that use resources in an effective and efficient way. In this sense, human capital begins to have a strategic role within business activity. Hence the importance of defining the skills and/or managerial competencies in companies. The present study was carried out during the first four-month period of 2019 comprising a sample of 72 economic units of the tourism industry. Study subjects were in the hotel industry in the municipalities of Cuernavaca, Jiutepec and Tepoztlán in the State of Morelos. We consider both, hotels without other integrated services and hotels with other integrated services. The Kaiser-Meyer-Olkin Measure (KMO) test was used to determine the correlation between management skills. Results indicate that managerial skills are positively correlated. The highest degree of significance being for decisions with sensitivity, followed by correlation between initiative with adaptability and tenacity. The least significant positive correlation is decision with adaptability. Classification-JEL: M12, L83 Keywords: Competences, Skills, Management Competencies, Strategies Journal:Revista Global de Negocios Pages: 1-10 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:1-10 Template-Type: ReDIF-Article 1.0 Author-Name: Claudia Carolina Lacruhy Enriquez Author-Name: Maria Guadalupe Beltran Lizarraga Author-Name: Virginia Berenice Niebla Zatarain Title: COMPETITIVENESS STRATEGIES BASED ON ORGANIZATIONAL RESILIENCE FACTORS: CASE LOS CABOS, MEXICO ESTRATEGIAS DE COMPETITIVIDAD BASADAS EN FACTORES DE RESILIENCIA ORGANIZACIONAL: CASO LOS CABOS, MEXICO Abstract: In this article de objective was determinate the strategies that influence their competitiveness based on organizational resilience factors in the tourism companies of Los Cabos, México. Three models of organizational resilience were analyzed, in the component of strategic risk management, which made it possible to define the implications for tourism companies; subsequently, a hybrid questionnaire with 20 questions was applied to 77 companies in Los Cabos, México. The results showed that the strategies of the companies in the study have a relationship with the attributes of resilient organizations, likewise the main resilience factors are: 1. Change management (83%), 2. Risk management (89%) and 3. Ability to recover from a crisis (89%), therefor they can adapt their business model to adverse situations. It is concluded that resilience is a factor of competitiveness in the region. Classification-JEL: M10, Z31, Z32 Keywords: Competitiveness Strategies, Organizational Resilience Factors, Risk Management and Change Management Journal:Revista Global de Negocios Pages: 11-24 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:11-24 Template-Type: ReDIF-Article 1.0 Author-Name: Gabriel Montiel Morales Author-Name: Rufina Georgina Hernandez Contreras Author-Name: Jose Maria Ruiz Rendon Author-Name: Hector Barrientos Rodriguez Title: THE PRACTICE OF CODE OF CONDUCT IN PUBLIC ACCOUNTING RELEVANCIA DE LA PRACTICA DEL CODIGO DE CONDUCTA EN EL CONTADOR PUBLICO: EVIDENCIA EN MEXICO Abstract: This paper aims to show the importance that accountants give to the observation of principles, values, and ethics in organizations, as well as the practice of behavioral norms, and rules of the organization, which favor competitiveness. Motivation for the observance of ethics is due to the cost of non-compliance. Values and principles are important in the organizational climate. They guide the operation of the company, and provide guidance to correct and maintain a reputation presented to customers, suppliers, and society. To carry out this work, documents related to technical and scientific information were reviewed. We conduct a survey of accounting professionals, to obtain their position on the conduct and social responsibility of organizations. The results show the importance of observance in values, principles, codes of conduct; as well as the consequence of not observing since they impair performance in the absence of compliance. Classification-JEL: G14, G21, K12 Keywords: Code of Conduct, Accounting Professionals, ESG, Competitiveness, SDGs Journal:Revista Global de Negocios Pages: 25-36 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:25-36 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Gabriel Aguilera Mancilla Author-Name: Blanca Estela Montano Perez Author-Name: Sergio Arcos Moreno Title: MARITAL PARTNERSHIP, TAX INCOME THAT CAN BE DIVIDED TO ACCUMULATE BETWEEN SPOUSES MEXICO SOCIEDAD CONYUGAL, INGRESOS FISCALES QUE SE PUEDEN DIVIDIR PARA ACUMULAR ENTRE CONYUGES MEXICO Abstract: The objective of this research is to identify the types of income that can be to accumulate based under conjugal partnership of the income tax law. By accumulating income under a conjugal partnership, taxpayers will obtain tax benefits by diluting their tax liability. Taxpayers can do this by using the tax figure refer as conjugal partnership. This analysis was conducted in the year 2022, in the city of Monclova, Coahuila, Mexico. Many taxpayers meet the requirement for conjugal partnership, but they are not aware of its tax benefit. Income from co-owned assets can be allocated to a conjugal partnership under fraction I, fourth paragraph of article 92 of the income tax law. Tables 4, 5 and 6 show the fiscal procedures to allocated income conjugal partnership for co-owners and owners. The practical cases of this figure serve to call attention to this tax figure, to investigate and apply this fiscal figure. Numerical procedures were carried out using existing laws, codes, jurisprudence and arguments to bring attention to strategies to acquire and develop knowledge. ¿A question arises what income is considered to apply in the conjugal partnership? The Civil Code in article 183 is the basis for knowing how to apply the requirements that the conjugal partnership must have at the time of performing the solemn act. Classification-JEL: K31, K34, B19 Keywords: Marital Partnership, Income, Benefits Journal:Revista Global de Negocios Pages: 37-46 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:37-46 Template-Type: ReDIF-Article 1.0 Author-Name: Mayanyn Larranaga Moreno Author-Name: Maria Teresa Ortega Flores Author-Name: Irma Yazmin Hernandez Baez Author-Name: Alma Delia Nieto Yanez Title: EFFECTS AND REPERCUSSIONS OF THE PANDEMIC IN PERSONAL AND ACADEMIC ASPECTS IN STUDENTS AND TEACHERS AT THE UNIVERSIDAD POLITECNICA DEL ESTADO DE MORELOS EFECTOS Y REPERCUSIONES DE LA PANDEMIA EN ASPECTOS PERSONALES Y ACADEMICOS DE ALUMNOS Y DOCENTES DE LA UNIVERSIDAD POLITECNICA DEL ESTADO DE MORELOS Abstract: This article seeks to determine modifications and effects derived from the pandemic on daily life and in the teaching-learning process among students and teachers of two educational programs taught at the Universidad Politecnica del Estado de Morelos. Data for the study was obtained through the design and application of two instruments: one for teachers and one for students. The instruments cover various categories, among which the following stand out: family situation, use of technology, teaching-learning process, and socialization and coexistence. Results reflect significant differences in the levels of affectation between the undergraduate and engineering educational programs. A substantial increase was detected in the percentage of students who found it necessary to work to contribute to the family income. The need to redesign the teaching-learning processes to adapt them to the virtual modality was evident. Classification-JEL: A30, I10, I29 Keywords: Pandemic Effects, Family Situation, Technology, Teaching – Learning Process, Socializatión Journal:Revista Global de Negocios Pages: 47-61 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:47-61 Template-Type: ReDIF-Article 1.0 Author-Name: Guillermo Mejia Mendez Author-Name: Ricardo Calleja Calderon Author-Name: David Gomez Bonilla Title: DEVELOPMENT AND SUSTAINABILITY PERSPECTIVES OF ZACAPOAXTEC BUSINESSES LEARNED DURING THE COVID-19 PANDEMIC PERSPECTIVAS DE EMPRESARIOS ZACAPOAXTECOS SOBRE DESARROLLO, Y SUSTENTABILIDAD APRENDIDAS DURANTE LA PANDEMIA COVID – 19 Abstract: The engine of employment in Mexico are micro, small and medium-sized enterprises (MiPyMEs). According to INEGI (2019), 7 out of 10 of formal jobs in Mexico are generated by MiPyMEs. MiPyMEs are part of an incipient economic structure in developing countries. In Mexico, 95.4% are micro-enterprises. Unfortunately, the smaller they are, the risk of disappearing in the first and second year was magnified by the COVID-19 pandemic. These failures increased unemployment and put the livelihood of families at risk. Environmental issues force families seek opportunities to survive by increasing informality to avoid social problems such as crime and deterioration. However, small entrepreneurs have a need to change the focus of their businesses towards a sustainability approach. This implies that those in charge of public policy should be inclusive and see small businesses as the best way to promote regional jobs. The study was carried out under a participatory approach. The main finding is the concern of small entrepreneurs for the sustainability of their businesses. Classification-JEL: A13 D62 M21 O44 Keywords: Pandemic, Sustainability, Companies Journal:Revista Global de Negocios Pages: 63-70 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:63-70 Template-Type: ReDIF-Article 1.0 Author-Name: Victor Manuel Jimenez De La Cruz Author-Name: Leticia Rodriguez Ocana Title: COCOA ACTIVITY: A FINANCIAL APPROACH TO THE FARMERS IN RANCHERIA FRANCISCO I. MADERO, PRIMERA SECCION, COMALCALCO, TABASCO ACTIVIDAD CACAOTERA: UN ENFOQUE FINANCIERO EN LOS PRODUCTORES DE LA RANCHERIA FRANCISCO I. MADERO PRIMERA SECCION, COMALCALCO, TABASCO Abstract: Cocoa is a crop of great cultural and economic importance in Mexico. In the southeast, it represents a lifestyle for many producers. The study was directed to producers from Rancheria Francisco I. Madero 1st section of Comalcalco, Tabasco. This study is exploratory and descriptive. The first purpose was to register, classify and document the perceptions of cocoa producers. The approach is descriptive, applying an instrument of costs, technical coefficients and yields of cocoa production. We found that cocoa activity is not profitable for producers in the sample. We conclude that the lack of profitability of the cocoa activity is caused by the low income of the producers, which is mainly associated with low prices, controlled by intermediaries. Decreases in production, as a result of disease and high costs of inputs, related to the amount required for cultivation activities also affected profitability. Classification-JEL: R51, R11 Keywords: Cocoa Producers, Finance, Economy, Profitability Journal:Revista Global de Negocios Pages: 71-92 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:71-92 Template-Type: ReDIF-Article 1.0 Author-Name: John Theodore Title: THE EVOLUTION OF MANAGEMENT IN PRIVATE ENTERPRISES IN BRAZIL LA EVOLUCION DE LA GESTION EN LAS EMPRESAS PRIVADAS EN BRASIL Abstract: This article presents the development process of non-governmental enterprises in the State of Brazil. The Lusitanians utilized a colony for the extraction of basic production sources and products grown on land, such as fruits and grain. After the departure of the Portuguese a new socioeconomic class of local origin appeared based on agriculture. The members of this class resisted industrialization to protect their interests. Brazil started its industrialization process in the second half of the 20th century and thus created a new socio-economic structure, that of industrialization, which is still dominant in that country. Classification-JEL: M16, M 20 Keywords: Palo Brasil, Substitution Period, Comparative Form, Small and Medium Enterprises, IDOR, Authoritative and Paternalistic Management, Universidade do Trabalho, Organizational Design, Evolutionary Development Journal:Revista Global de Negocios Pages: 93-104 Volume: 10 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:93-104