Template-Type: ReDIF-Article 1.0 Author-Name: Adriana Guadalupe Chavez Macias Author-Name: Maricela Carolina Pena Cardenas Author-Name: Mariel Hernandez Mesta Title: IMPACT OF TAX REFORM IN SMALL BUSINESS IMPACTO DE LA REFORMA FISCAL EN LAS MICROEMPRESAS Abstract: As of January 1, 2014, comes into force the new Law on Income Tax in Mexico, one of the major changes the tax regime concerning the small business, called Regime of Incorporation. This Scheme provides additional administrative burdens compared to the previous regime, for which the tax authorities have opted for the deferral of some of them, even so the entrepreneurs are in a situation of uncertainty about the new rules and proceed to them. Small Business in Mexico account for 95.3% of the economic activity in which they work 45.6% of workers nationwide, from the above; the objective of the study is to identify the impact of tax reform on them. The research focuses on small business located in the central region of Coahuila, Mexico, to which the created measuring instrument is applied. Classification-JEL: H20 Keywords: Tax Reform, Small Business, Regime of Incorporation Journal: Revista Global de Negocios Pages: 1-13 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:1-12 Template-Type: ReDIF-Article 1.0 Author-Name: German Anibal Narvaez Vasquez Author-Name: Cuauhtemoc Guerrero Davalos Author-Name: Jorge Victor Alcaraz Vera Title: IMPACT OF COMPETITIVENESS INDICATORS RELATED TO INTELLECTUAL PROPERTY IN INTERNATIONAL TRADE IMPACTO DE LOS INDICADORES DE COMPETITIVIDAD RELACIONADOS CON LA PROPIEDAD INTELECTUAL EN EL COMERCIO INTERNACIONAL Abstract: With the creation of the World Trade Organization and the signing of the Agreement on Trade Related Intellectual Property Rights Trade in 1994, a new paradigm was introduced in international trade relations. This situation led to many academic debates: firstly states that countries with greater technological and innovation capacity are benefited with this Agreement as they may sell products with higher value added; and conversely, the less developed countries in the absence of technology or economic resources are relegated innovation to be importers of technology. Therefore, the problem arises because not possible to determine with certainty the impact of the Agreement on the competitiveness of member countries. The methodology used was: the analysis of various empirical studies, the synthesis of statistical reports submitted by international bodies and comparison of various indicators. The conclusion reached was that the only beneficiaries of the Agreement, for the moment are the "developed countries", they best way to take advantage of economic and technological resources; variables that are adverse to the less developed countries. Classification-JEL: F53, O34 Keywords: Impact, Intellectual Property Indicators, International Trade Journal: Revista Global de Negocios Pages: 13-28 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:13-28 Template-Type: ReDIF-Article 1.0 Author-Name: Miguel Angel Vargas-Del-Angel Author-Name: Manrrubio Munoz-Rodriguez Author-Name: Vinicio Horacio Santoyo-Cortes Title: DIFERENTIATION STRATEGIES IN FOUR BUSINESS MODELS OF BEEF ESTRATEGIAS DE DIFERENCIACION EN CUATRO MODELOS DE NEGOCIO DE CARNE BOVINA Abstract: Niche markets usually are not very visible to the general public but highly profitable for companies. Between different market niches existing in Mexico for beef, were identified and studied four business models: artisanal meat (jerky), meat for export and domestic market with seal Tipo Inspección Federal (TIF), a Kosher seal TIF, and Wagyu beef with seal TIF; same were analyzed under the methodology of case studies in order to identify the differentiation strategies that allow them to gain competitive advantages, which were considered ten variables analysis (segment of the target market, genetic quality of cattle, age at slaughter, classification system, integration of processes, additional services appreciated by the customer, process of fattening(, slaughter and processing, system market value per Kg of fresh meat, and method of allocation of price). The main conclusion is that differentiation strategies were relevant to the choice that make customers in the market and to capture economic value that the companies with the purpose of generating profits. Classification-JEL: Q12, Q13, D12 Keywords: Market Segmentation, Classification System, Supply Chain, Value Network Journal: Revista Global de Negocios Pages: 29-48 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:29-48 Template-Type: ReDIF-Article 1.0 Author-Name: Leonel Rosiles Lopez Author-Name: Cruz Elda Macias Teran Author-Name: Santiago Perez Alcala Author-Name: Julio Cesar Leon Prieto Title: THE RELEVANCE OF PROGRAMS ACCREDITED BACHELOR'S DEGREE FROM THE PERCEPTION OF THE STUDENT LA PERTINENCIA DE LOS PROGRAMAS ACREDITADOS DE LICENCIATURA DESDE LA PERCEPCION DEL ALUMNO Abstract: This research analyzes the relevance of academic degree programmers, from the perception of students in the last semester of the different degrees that offer the Faculty of Administrative Sciences of the autonomous University of Baja California. The institutions of higher education in Mexico, made great efforts to accredit their programs. Accreditation serves to achieve recognition as a quality educational institution in society. However, it is necessary to know if accreditation is a real benefit to the students, during the time in which their studying. The purpose of this study is to know if from the perception of the student, accredited program has been useful to find and play a job competitively, if you know the benefits of accreditation, if it perceives it as a quality program, which offers you competitive advantages. This study is descriptive documentary, was an instrument of measurement with 18 questions, sample consisted of 209 students, the information obtained was processed with statistical programs the results allow to study the perceptions of students on the competitiveness of the accredited programs. Classification-JEL: M14 Keywords: Relevance, Academic Programs, Accreditation, Perception Journal: Revista Global de Negocios Pages: 49-60 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:49-60 Template-Type: ReDIF-Article 1.0 Author-Name: Manuela Camacho Gomez Title: THE CASE METHOD AND TEACHING MARKETING EL METODO DEL CASO Y LA ENSENANZA DEL MARKETING Abstract: In the global environment, the case method is promoted, developed, utilized and constant innovation, including the use of information technology and communication (ICT) as a complementary part and greater interactivity for students, stimulating the progress of skills of them. However, its use and benefits fall mainly in private institutions, so dominant is estimated to encourage its use at public universities with administrative careers. With this perspective it developed a research with professors of 11 universities in Villahermosa, Tabasco, Mexico; which impart a degree in Marketing. The aim of the study was to analyze the use, design and creation of a business casoteca with teaching materials to support the Bachelor of Marketing of the Academic Division of Economic and Administrative Sciences (DACEA) of the Universidad Juárez Autónoma de Tabasco (UJAT). The research design was qualitative with empirical nature, based on the study of relationship between teachers with the case method, where data collection techniques appropriate to the study design was used. The analysis was qualitative with significant findings on the use of the case method by study subjects. Main research results denote that teachers perceived advantages to the use of the case method and claim that definitely helps in the formation and development of management and managerial skills of marketing students, because through them they can show real situations of enterprises, know the context and circumstances of the industry concerned. Classification-JEL: M3 Keywords: Case Method, Marketing, Mexicans Public Universities Journal: Revista Global de Negocios Pages: 61-70 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:61-70 Template-Type: ReDIF-Article 1.0 Author-Name: Ezequiel Arvizu Barron Author-Name: Yesica Mayett Moreno Author-Name: Jose Luis Martinez Flores Author-Name: Elias Olivares Benitez Title: FARMING RURAL MARKETS OF HUIXCOLOTLA AND ZACAPOAXTLA, PUEBLA: POTENCTIAL FOR REGIONAL ECONOMIC DEVELOPMENT MERCADOS RURALES AGRICOLAS DE HUIXCOLOTLA Y ZACAPOAXTLA, PUEBLA: POTENCIAL PARA EL DESARROLLO ECONOMICO REGIONAL Abstract: This paper discussed the importance that has the farming and rural markets of Huixcolotla and Zacapoaxtla, located in the State of Puebla, Mexico, in regional economic development. The field work was carried out in the years 2011 and 2012. It is an explanatory study that deepens the knowledge of these markets with regard to production, marketing, costs, profits, employment, among others. The study focused on two regions of the State of Puebla: Northern and Central. The first is characterized by the production of crops in the form of temporary, the second is irrigation. The results indicate that both regions are an important revenue generator for the raw material suppliers, producers and marketers. The region of Huixcolotla provides more elements so that a process of accelerated regional economic development, is given since it generates higher profits when sold the product on the market. In addition, the investment of agricultural inputs and generation of jobs is greater. The existence of these rural markets, ensures income for producers and economic activity increases. Classification-JEL: Q10, Q18, R11, R10 Keywords: Agricultural Activity, Foodstuffs, Economic Recovery, Regions Journal: Revista Global de Negocios Pages: 71-82 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:71-82 Template-Type: ReDIF-Article 1.0 Author-Name: Norma Patricia Garrido Garcia Author-Name: Adriana Gallegos Sanchez Author-Name: Hortensia Hernandez Vela Title: EXECUTIVE WOMEN AND WORK-FAMILY INTERACTION: EVIDENCE IN MEXICO MUJERES EJECUTIVAS E INTERACCION TRABAJOFAMILIA: EVIDENCIAS EN MEXICO Abstract: The access of women to high positions in organizations has been limited by some difficulties originate by the culture, that institutionalizes discrimination, subordination and inequity between men and women. These problems make evident the need for structural changes in the family, the state and the labor market. This paper is a gender view to the interaction family-work; analyzes executive women in the cities of Durango and Aguascalientes. The strategy was a survey conducted 58 interviews with women executives. Comparison of findings from three studies on executive is also made. (Griselda Martínez Vázquez, 1997; Adriana Gallegos, 2004 and María del Carmen Bernal and Enrique Taracena, 2012). Looking for the construction of a new gender identity for this group of workers, is possible show some findings: women still perceived themselves as responsible for the private world, and there is not a substantial change in terms of new female identity, because women executives have reconciled work and family but feelings of guilt persist; although they show egalitarian relationships with their husbands with whom they share the parenting. Classification-JEL: K31, K32, K36, K39 Keywords: Work-Family Interaction, Work-Family Conflict and Women Executives Journal: Revista Global de Negocios Pages: 83-101 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:83-101 Template-Type: ReDIF-Article 1.0 Author-Name: Maria Guadalupe Oropeza Cortes Author-Name: Jose Isabel Urciaga Garcia Author-Name: German Ponce Diaz Title: ECONOMIC AND SOCIAL IMPORTANCE OF ECOSYSTEM SERVICES: A REVIEW OF RESEARCH AGENDA IMPORTANCIA ECONOMICA Y SOCIAL DE LOS SERVICIOS DE LOS ECOSISTEMAS: UNA REVISION DE LA AGENDA DE INVESTIGACION Abstract: 50 years ago ecosystem services were invisible to the economic and social analysis. Their contribution to the economic system and the human life in general was unkown. Now, thanks to the work of many researchers the subject is studied from a multidisciplinary approach, ecology and economics blend to recognize and estimate the contribution of ecosystem services and the importance of their conservation. Therefore, a comprehensive theoretical review of the topic was conducted to reléase the importance of the ecosystem services to the economic and social systems, always have contributed to the human welfare, provide food, water, fuel, medicines, regulation of air, among other, however less, once considered as the environmental godos and services were infinite, their use was intensive and produce the degradation of the environment in critical levels, therefore currently the research focuses in policies and conservation strategies which ensure their regeneration and perdurability. Was found the natural capital is fundamental both the economic system and social system, would not exist without him, the natural capital contributes with multiple benefits direct and indirect that support human welfare. Classification-JEL: Q00, Q50, Q51, Q56, Q57 Keywords: Ecosystem and Their Services, Economic and Social Assessment, Conservation,Economic System Human Welfare Journal: Revista Global de Negocios Pages: 103-113 Volume:3 Issue:2 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:103-113