Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Gabriel Aguilera Mancilla Author-Name: Laura Leticia Gaona Tamez Author-Name: Jessica Elizabeth Duarte de Luna Title: ANALYSIS OF THE TAX BENEFITS AVAILABLE FOR LEGAL ENTITIES WITH AGRICULTURAL, LIVESTOCK, FORESTRY AND FISHERY ACTIVITIES (AGAPES), IN MEXICO ANALISIS DE LOS BENEFICIOS FISCALES DISPONIBLES PARA LAS PERSONAS MORALES CON ACTIVIDAD DE AGRICULTURA, GANADERAS, SILVICOLAS Y PESQUERAS (AGAPES), EN MEXICO Abstract: The objective of this study is to analyze tax benefits that can be received by a Legal Entity with Livestock, Forestry and Fisheries Agriculture (AGAPES) activities. These activities include: Agrarian Law, Cooperative Production Societies, Producer Societies, or associations. This implies land that is used for production. This analysis was developed in the year 2023 in the City of Monclova, Coahuila, Mexico. The basic idea is based on Article 74 of the Income Tax Law. The question arises regarding how to obtain available tax benefits? We discuss procedures and how to obtain tax benefits established by the provisions. The literature review begins with conceptualization, procedures, exceptions, caveats, limitations and reduction of income tax based in accordance with the laws. The methodology section provides tables to differentiate the types of figure that exist, as well as to identify each of the benefits offered by the tax provisions. We discuss a fiscal approach of a qualitative nature. Eleven numerical tables are presented to exemplify the tax benefits. We conclude that to lower, mitigate the tax burden, the Income Tax Law, Political Constitution of the United Mexican States, Agrarian Law, Resolution of Administrative Facilities should be used. Classification-JEL: K49, Q1, K19 Keywords: Taxes, Benefits, Procedures Journal:Revista Global de Negocios Pages: 1-11 Volume: 11 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v11n1-2023/RGN-V11N1-2023-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:11:y:2023:i:1:p:1-11 Template-Type: ReDIF-Article 1.0 Author-Name: Terrance Jalbert Author-Name: Jonathan D. Stewart Title: A COMPREHENSIVE RETIREMENT FINANCIAL PLANNING TOOL UNA HERRAMIENTA INTEGRAL DE PLANIFICACION FINANCIERA PARA LA JUBILACION Abstract: La planificación financiera constituye un elemento esencial de cualquier plan de jubilación. Asegurar la disponibilidad de recursos suficientes para satisfacer necesidades futuras inciertas requiere una planificación cuidadosa. Los asesores proporcionan una variedad de herramientas y consejos para ayudar en este proceso. Este documento presenta una herramienta de planificación integral para ayudar a los jubilados potenciales a desarrollar su plan financiero. La herramienta evalúa el panorama financiero de las personas anualmente a lo largo de sus años de jubilación. El objetivo del análisis es crear una jubilación larga, con ingresos que aumentan a la tasa de inflación, lograda utilizando todos los activos disponibles y sin agotar la cartera. La herramienta proporciona un punto de partida para que los usuarios evalúen responsablemente su futuro financiero durante la jubilación. Classification-JEL: C60, D10, G17, M41, M50 Keywords: Financial Modelling, Retirement Planning, Personal Financial Planning Journal:Revista Global de Negocios Pages: 13-44 Volume: 11 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v11n1-2023/RGN-V11N1-2023-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:11:y:2023:i:1:p:13-44 Template-Type: ReDIF-Article 1.0 Author-Name: Jorge Alberto Rivera Godoy Title: FINANCIAL PERFORMANCE OF THE LARGE BANANA GROWING COMPANY IN COLOMBIA DESEMPENO FINANCIERO DE LA GRAN EMPRESA CULTIVADORA DE BANANO EN COLOMBIA Jorge Alberto Rivera Godoy, Universidad del Vall Abstract: This research carries out a financial diagnosis of the large banana growing company in Colombia in the period 2016-2021 through the analysis and comparison of accounting and value management indicators. We measure its growth, efficiency, efficacy, and financial effectiveness to achieve accounting and residual profits. Results show the large banana growing company achieves an oscillating return on capital. Although it destroys added economic value in four years, the added economic value in the six-year term is positive. These results are similar to those found in similar companies in the global context. However, the local banana grower is less effective, due to being less efficient in the use of assets and having used less positive financial leverage. These elements were enough to offset its greater efficacy in the control of costs and expenses. In addition, the national banana grower achieves a lower EVA for the investment made because its cost of capital is higher. It would be desirable in new investigations to compare these results with companies similar in age, legal structure, and stage of their life cycle. Classification-JEL: G10, M40, Q14 Keywords: Economic Value Added (EVA), Market Value Added, Efficiency, Efficacy, and Effectiveness Financial Indicators, Banana and Plantain Farming Journal:Revista Global de Negocios Pages: 45-54 Volume: 11 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v11n1-2023/RGN-V11N1-2023-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:11:y:2023:i:1:p:45-54 Template-Type: ReDIF-Article 1.0 Author-Name: Terrance Jalbert Title: STRATEGIES FOR PUBLISHING IN PEER-REVIEWED JOURNALS: A PATH FOR CAREER SUCCESS ESTRATEGIAS PARA PUBLICAR EN REVISTAS REVISADAS POR PARES: UN CAMINO PARA EL EXITO PROFESIONAL Abstract: Professors face relentless pressure to publish while simultaneously meeting teaching and service demands. This paper provides career guidance on balancing these activities and provides one senior academic’s thoughts and experiences on strategies for publishing in peer-reviewed journals. Aspiring authors can use information provided here to improve their chances of publication and the quality of journal in which they publish. Seasoned authors can use information here to augment the tools in their research arsenal. Classification-JEL: A20, I23, I25, I26 Keywords: Peer-Reviewed Journals, Promotion, Tenure, Journal Quality, Research Partners Journal:Revista Global de Negocios Pages: 55-73 Volume: 11 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v11n1-2023/RGN-V11N1-2023-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:11:y:2023:i:1:p:55-73 Template-Type: ReDIF-Article 1.0 Author-Name: Marina Elizabeth Salazar Herrera Author-Name: Adrian de Jesus Ruiz Cuevas Author-Name: Blanca Estela Grajales Briscon Author-Name: Dora Emilia Aguirre Bautista Author-Name: Arturo Rivera Lopez Title: NEW TECHNOLOGIES IN THE FINANCIAL SECTOR: A REGIONAL ANALYSIS LAS NUEVAS TECNOLOGIAS EN EL SECTOR FINANCIERO: UN ANALISIS REGIONAL Abstract: New technologies have changed the way of working in the world. In the financial sector these technologies have facilitated the development of activities and operations making them more friendly, economical, and reliable. Advances in production have made it possible to systematize operations and procedures, distribute workloads, and raise the quality of production. In this mindset, this research was developed based on new technologies in the financial sector, known as Fintech. Banking systems have given rise to a diversity of options that allow users of the services to choose the best alternative based on their interests. Additionally, there are government provisions where citizens must manage their payments digitally, pay their contributions to social security organizations through devices or share financial information in the cloud the government demands. Hence, the objective of this work is to describe some new technologies that support the development of financial activities. To achieve this goal, a survey was designed and applied as an instrument for collecting information and identify factors that users of financial services consider most relevant. Classification-JEL: G20, G21, O43, G10 Keywords: Innovation, Technology, Financial Services Journal:Revista Global de Negocios Pages: 75-83 Volume: 11 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v11n1-2023/RGN-V11N1-2023-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:11:y:2023:i:1:p:75-83 Template-Type: ReDIF-Article 1.0 Author-Name: Ivan Dario Lopez Lopez Author-Name: Joaquin Urrea Arbelaez Title: CRITICAL SUCCESS FACTORS OF PUBLIC-PRIVATE PARTNERSHIPS (PPPS) IN INFRASTRUCTURE PROJECTS: EXPERT PERCEPTION FACTORES CRÍTICOS DE ÉXITO DE LAS ASOCIACIONES PÚBLICO-PRIVADAS (APP) EN PROYECTOS DE INFRAESTRUCTURA: PERCEPCIÓN DE EXPERTOS Abstract: The Public-Private Partnership, PPP, refers to legal agreements between the public and private sectors for the provision of infrastructure and public services. Critical Success Factors are key areas of activity in which results are essentially necessary to achieve the goals. The purpose of this article is to identify the Critical Success Factors that contribute to the sustainability of APP projects in infrastructure in Colombia from the model proposed by Li (2003). The social support of the communities is highlighted as a Critical Success Factor for the financial, social, environmental and institutional sustainability of the projects. Classification-JEL: H76; H77; H83; L33; M19; O22. Keywords: Public-Private Partnership, PPP, Critical Success Factors, CSF, Infrastructure Projects. Journal:Revista Global de Negocios Pages: 85-95 Volume: 11 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v11n1-2023/RGN-V11N1-2023-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:11:y:2023:i:1:p:85-95