Template-Type: ReDIF-Article 1.0 Author-Name: Delia Arrieta Diaz Author-Name: Ernesto Geovani Figueroa Gonzalez Author-Name: Jose Enrique Luna Correa Author-Name: Maria Azucena Rivera Santillan Author-Name: Miguel Angel Melendez Guerrero Author-Name: Jesus Guillermo Sotelo Asef Title: THE IMPORTANCE OF STRATEGIC PLANNING AS SYSTEM INNOVATION AND PERMANENCE OF MiPyMES, LA PLANEACION ESTRATEGICA EN LA INNOVACION Y PERMANENCIA DE LAS MIPYMES Abstract: The objective of this research is to understand the importance of strategic planning in innovation and permanence by SMEs in the State of Durango, Mexico. Results show that SMEs’ innovation, especially innovation in products, services and business process, benefits from formal strategic planning. The benefits of planning are well documented academically, but evidence of its application in SMEs is scarce. The relevance of this study is that by orographic issues few studies are generated in the state of Durango. The results from this study may be useful for policymaker in developing economic policies to support companies. The overview of existing companies is displayed in the State of Durango in relation to variables such as strategic planning and innovation in products and services, business processes and management Classification-JEL: M19 Keywords: Strategic Planning, Innovation, Permanence, SMEs Journal: Revista Global de Negocios Pages: 1-14 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:1-14 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Romero Castillo Title: ELEMENTS DETERMINANTS OF URBAN DYNAMICS IN LOCAL ECONOMIC DEVELOPMENT: THE CASE OF THE MALLS IN LEON, GUANAJUATO, MEXICO, ELEMENTOS DETERMINANTES DE LA DINAMICA URBANA EN EL DESARROLLO ECONOMICO LOCAL: EL CASO DE LOS CENTROS COMERCIALES EN LEON, GUANAJUATO, MEXICO Abstract: The aim of this paper is to understand the constitution of shopping malls to identify the determinant elements in the economic and urban development of the city of León, Guanajuato. Population growth in Leon has created new dispersed urban developments. These population centers have fostered growth of new housing developments, and the construction of roads and communications infrastructure that connect them with the traditional center Classification-JEL: M31 Keywords: Commercial, Service and Industrial Activity, Roads Infrastructure and Shopping Malls Journal: Revista Global de Negocios Pages: 15-27 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:15-27 Template-Type: ReDIF-Article 1.0 Author-Name: Rafael Marrero Title: HISTORICAL DEVELOPMENT OF ACCOUNTING IN UNITED STATES OF AMERICA AND ITS ENCOUNTER WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS, DESARROLLO HISTORICO DE LA CONTABILIDAD DE ESTADOS UNIDOS DE AMERICA Y SU ENCUENTRO CON LAS NORMAS INTERNACIONALES DE INFORMACION FINANCIERA Abstract: This study presents a comprehensive review of the literature regarding accounting development in the United States and International Financial Reporting Standards (IFRS) convergence. The study provides an analysis of the emergence of international accounting, the signing of the agreement on convergence and future of the IFRS in the United States. The study also discusses pros and cons of the possible adoption of IFRS in the United States. In addition, we summarize the arguments in favor and against the Securities and Exchange Commission to allow IFRS for domestic companies selling in the United States of America trade markets Classification-JEL: F23, M16, M41 Keywords: Accounting, GAAP, IFRS, Norwalk Agreement. Journal: Revista Global de Negocios Pages: 29-46 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:29-46 Template-Type: ReDIF-Article 1.0 Author-Name: Rufina Georgina Hernandez Contreras Author-Name: Rosa Maria Medina Hernandez Author-Name: Rosa Maria Solis Salazar Title: SECURED LOANS IN MEXICO AND ITS EFFECTS, PRESTAMOS PRENDARIOS EN MEXICO Y SUS EFECTOS Abstract: This research examines the process, regulations, pros and cons of secured loans (collateral loan or pawnshop loans) which have proliferated in Mexico in recent years. The study focuses on analyzing financial aspects and the interest rate. Specifically, we examine the cost it represents to the consumer and the economic returns for companies engaged in this business. Two pawnshops that operate nationwide were analyzed. The legal, social and financial aspect of secured loans providers was verified, as well as the financial impact on its consumers. Moreover, a comparison between secured loans and bank loans was performed, as an alternative for consumers and in that manner acquire a reference of the options provided by the Mexican Financial System, through the commercial banking. The study seeks to answer: What is the history of the pawnshops? How much to pawn an item? What are the benefits brought by this type of financing to the Mexican economy? Why are these businesses proliferating? Classification-JEL: G14, G21, K12 Keywords: Secured Loan, Interest Rate, Interest Cost, Pledged Good, Pawnshop, Pledger Journal: Revista Global de Negocios Pages: 47-58 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:47-58 Template-Type: ReDIF-Article 1.0 Author-Name: Ma. Del Carmen Toledo Sanchez Author-Name: Sonia Elizabeth Maldonado-Radillo Author-Name: Lourdes Evelyn Apodaca Del Angel Title: BIBLIOGRAPHICAL HEAP DIAGNOSIS OF A MEXICAN PUBLIC UNIVERSITY LIBRARY, DIAGNOSTICO DEL ACERVO BIBLIOGRAFICO DE LA BIBLIOTECA DE UNA UNIVERSIDAD PUBLICA MEXICANA Abstract: The objective of this research was to identify the percentage of required titles for education programs are in the library of a public university. The approach of this research was non-experimental research designed to diagnose the bibliographic heap of a public university library. We used a non-probabilistic sample of educational programs. The sample is composed by 19 of the 33 educational programs. Content was analyzed as the basis for their bibliographical analysis. The main results indicate that only 66.30% of the titles suggested by the evaluator of quality and efficiency of the curriculum are located at the library. This information will serve to enhance the development of the bibliography of the university library Classification-JEL: I23, L32, M19 Keywords: Collections Assessment, University Libraries, Mexican Public Universities Journal: Revista Global de Negocios Pages: 59-69 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:59-69 Template-Type: ReDIF-Article 1.0 Author-Name: Ma. Concepcion Rico Perez Author-Name: Norma Patricia Garrido Garcia Author-Name: Arturo Reveles Perez Title: ATTITUDES TOWARDS RESEARCH IN GRADUATE FECA-UJED, LAS ACTITUDES HACIA LA INVESTIGACION EN EL POSGRADO DE LA FECA-UJED Abstract: This study measures attitudes toward research and seeks to determine barriers to research. Graduate student from the Economics, Accounting and Administration Faculty (FECA) of the Universidad Juárez del Estado de Durango participated in the study. The study sample included 110 students enrolled in the Division of graduate studies. A Likert-type scale was developed to measure the attitude towards research. Variable dimensions were knowledge and skills for research, assessment of scientific research, prestige and economic success of researchers, Teaching how motivational researcher of scientific research and the institution as promoter and provider of conditions for the development of research activities. Discriminant analysis and calculation of the coefficient of Cronbach's alpha of the scale were used in the analysis. Theattitude toward the investigation of most of the students of the DEP (80%) was pro. A little more than half responded affirmatively to the question whether you would like to conduct research. Their reason were most related to the ability to assess scientific research. Those who responded negatively to this question, stated personal issues such as: lack of interest, lack of skills, lack of resources and the lack of economic success of researchers. All these reasons were personal in nature and confirm the lack of information available to graduate students on the benefits of conductions scientific research. If the Graduate Studies Division wishes to strengthen the culture of research in its students, the administration must create strategies to modify attitudes, use techniques to encourage communication with researchers, and information dissemination, share research experiences through group discussions, teams of cooperative work, lectures, symposia, poster exhibition, information support for research and formation of extracurricular groups Classification-JEL: I23 Keywords: Attitude, Research; Motivation, Institutional Conditions for Researchers Journal: Revista Global de Negocios Pages: 71-84 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:71-84 Template-Type: ReDIF-Article 1.0 Author-Name: Eyran Roberto Diaz Gurrola Author-Name: Norma Maricela Ramos Salinas Author-Name: Maria Luisa Dorado Espino Title: INTELLECTUAL CAPITAL AND INNOVATION CORNERSTONES FOR DEVELOPMENT OF A PUBLIC RESEARCH CENTER, EL CAPITAL INTELECTUAL E INNOVACION PILARES PARA DESARROLLO DE UN CENTRO DE INVESTIGACION PUBLICA Abstract: Innovation management allows companies to be competitive and to position themselves products and services leaders, giving a greater income and development in organizations. To identify variables that promote innovation management we interview members of a Council of science and technology (CONACYT), a public entity. The main objective is to identify a CONACYT Center innovation management variables. From a population of 80 employees a qualitative in-depth interview was conducted on a sample of 21 employees. The results show that innovation management is the result of the interaction between values, organizational culture, leadership, the company's vision, the commitment of each of the members of the Organization, among others Classification-JEL: I12, M00 Keywords: Innovation Management, Technology, Culture Journal: Revista Global de Negocios Pages: 85-100 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:85-100 Template-Type: ReDIF-Article 1.0 Author-Name: Omaira Cecilia Martinez Moreno Author-Name: Jose Gabriel Ruiz Andrade Author-Name: Ma. Cruz Lozano Ramirez Author-Name: Ricardo Verjan Quinones Title: CONSUMER BEHAVIOUR IN INTERNET UNDER THE SOCIAL PSYCHOLOGICAL MODEL OF VEBLEN, EL COMPORTAMIENTO DEL CONSUMIDOR EN INTERNET BAJO EL MODELO PSICOLÓGICO SOCIAL DE VEBLEN Abstract: This research seeks to identify, according to Veblen´ social psychological model, internal and external variables that influence the purchase of goods and services through Internet in students of a public university in Mexico. We use a non-experimental, cross-section and descriptive approach. Documentary research was conducted. Variables with each of its indicators "consumer behavior" and "characterization product/service or web site page" were described. The results show that student subordinates indicators of culture, social class, reference groups, family, role and status that could reach are clearly identifiable as external factors and the main axes of this model. Personal nature indicators and psychological are reported by contemporaries as internal factors. The results identify particular importance in the quality of the product or service they want to purchase, the price to be handled through Internet vs. the price of conventional marketing chains, the quality in the process of logistics, and after-sales service that may be received Classification-JEL: M310, L810 Keywords: Consumer Behavior, Purchase Intent, Consumption through Internet Journal: Revista Global de Negocios Pages: 101-112 Volume: 3 Issue: 5 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n5-2015/RGN-V3N5-2015-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:101-112