Template-Type: ReDIF-Article 1.0 Author-Name: Victor Hugo Perez Ferreyra Author-Name: Fernando Avila Carreon Author-Name: German Anibal Narvaez Title: ANALYSIS AND TABULATION BATTERY EVALUATION OF CREATIVITY THINKING (VP-FA-14), BATERIA DE EVALUACION DEL PENSAMIENTO CREATIVO (VP-FA-14) Abstract: This work stems from the need to adapt to new structural changes that result from the Energy Reform in Mexico. The Federal Electricity Commission within the Project Creativity and Innovation 2013-2015 of the Deputy Manager of Distribution Division located in West Central, set out to create a tool that allows you to recognize the extent to which workers were creative and innovative. The goal was to create a suitable measuring instrument for company operation and meet standards mandated by the new reform. The methodology used was descriptive; correlational that explored the dimensionality of Creative Thinking battery VP-FA-14 to provide evidence of construct validity for the factors or dimensions that underlie it. The target population is executives of first and second levels. The results showed that the battery is a valid measure for figuratively verbal creativity. It is a simple, quick and reliable instrument. Classification-JEL: L3 Keywords: Creativity, Innovations, Evaluation Instruments Journal:Revista Global de Negocios Pages: 1-15 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:1-15 Template-Type: ReDIF-Article 1.0 Author-Name: Guillermina Lopez Banda Author-Name: Edith Margoth Melendez Lopez Author-Name: Rocio del Carmen Mendoza Riojas Title: ANALYSIS OF TEACHING LEARNING PROCESS IN THE COMPREHENSIVE PERFORMANCE OF INDUSTRIAL ENGINEER, ANALISIS DEL PROCESO ENSENANZA APRENDIZAJE EN EL DESEMPENO INTEGRAL DEL INGENIERO INDUSTRIAL Abstract: We know the importance of developing in students, in tertiary education, their full potential so that they are prepared to be relevant in the employment arena. This research examine comprehensive training received by Industrial Engineering students of the Higher Technological Institute of Monclova. The results generated will be elements to consider to identify areas of opportunity to nurture competent engineers. Classification-JEL: D21, D61, L23, M11, Y10 Keywords: Education, Integrated Training, Professional Performance, Industrial Engineering Journal: Revista Global de Negocios Pages: 17-30 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:17-30 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 Author-Name: Raul Gonzalez Núnez Title: LEGALITY OF TAX REFORM FOR CIVIL SOCIETIES AND ASSOCIATIONS DEDICATED TO EDUCATION, ITS EFFECT ON COMPETITIVENESS, LEGALIDAD DE LA REFORMA FISCAL PARA SOCIEDADES Y ASOCIACIONES CIVILES DEDICADAS A ENSENANZA, EFECTO EN SU COMPETITIVIDAD OPERATIVA Abstract: This research addresses the issue of how tax reform applies to societies and associations dedicated to education in Mexico, its legality and the effect on competitiveness of operations. These associations are recognized by the Mexican tax law as legal persons not taxpayers for income tax purposes. However, the tax reforms effective as of January 2014 are conditional on the recognition of authorized donees as taxpayers not otherwise be subject to tax. Fiscal area specialists were consulted and interviewed in various accounting firms to identify their opinion on the legality of the tax reform. Questionnaires were also applied to managers of these companies to identify the effect of tax reforms in its operational competitiveness. This research is quantitative, descriptive and documentary. We gather information for a measuring instrument whose reliability was determined by statistical analysis. It was then applied to the sample population. The information obtained was processed through statistical analysis to arrive at the results of the investigation. Classification-JEL: P37 Keywords: Tax Reform, Law, Education Associations, Competitiveness Journal:Revista Global de Negocios Pages: 31-42 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:31-42 Template-Type: ReDIF-Article 1.0 Author-Name: Luis Alfredo Arguelles Ma Author-Name: Roman Alberto Quijano Garcia Author-Name: Deneb Eli Magana Medina Author-Name: Mario Javier Fajardo Title: ESTABLISHING A MODEL THAT EFFICIENT MANAGEMENT THROUGH PERFORMANCE, ESTABLECIENDO UN MODELO QUE EFICIENTE LA GESTION A TRAVES DEL DESEMPENO Abstract: The results obtained by some business sectors that have adopted total quality approaches, have led to a great amount of research on organizational performance. In this work we develop a model that predicts improvement in this management through the use of performance indicators: financial. We examine operational and labor quality in 45 plated 283 small and medium enterprises in the construction sector (16%). Three dimensions of the study are defined with 10 items used to constructing the model. The descriptive result is the trend toward Enterprise improvement. Correlation between the independent and dependent variables are highly acceptable to each of the segments studied, implying a close relationship and response. It is inferred that three mathematical models presented are reliable to make decisions that will improve organizational performance. Classification-JEL: M190 Keywords: Management, Performance, Indicators Journal:Revista Global de Negocios Pages: 43-55 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:43-55 Template-Type: ReDIF-Article 1.0 Author-Name: Rufina Georgina Hernandez Contreras Author-Name: Rosa Maria Medina Hernandez Author-Name: Jose Francisco Tenorio Martinez Title: INTEGRATION AND COMPETITIVENESS OF THE AUTOMOTIVE INDUSTRY IN THE STATE OF PUEBLA, INTEGRACION Y COMPETITIVIDAD DE LA INDUSTRIA AUTOMOTRIZ EN EL ESTADO DE PUEBLA Abstract: This paper analyzes the Mexican automotive industry, with emphasis on a conglomerate industry located in the State of Puebla. The objective is to analyze the conditions and perspectives of the production chains in the cluster, recent investments, as well as competitiveness. The "Five forces Porter" tool, is used for the analysis that examines the threats from competitors, the power of negotiations of the suppliers and customers, as well as government policies negotiations and the threat of substitute products. However the most significant issue is to visualize the level of competitiveness and the possibility to identify threats and opportunities for the automotive local industry, considering the importance of the industry as premises and as the axes of uncertainty in technological innovation and the competitiveness of support companies. We examine the cluster led by the German company Volkswagen, and the recent branch of luxury cars from Audi installed in the State of Puebla and its surroundings, the guidelines are obtained through the technique known as "Delphi Method", concluding with the assumptions and uncertainties of the industry. Classification-JEL: L62, N66, R11 Keywords: Automotive Industry, Automotive Cluster Puebla, Competitiveness, Diamond Porter Delphi Method, Opportunities for Local Businesses Journal:Revista Global de Negocios Pages: 57-72 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:57-72 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Sandra Patricia de la Garza Cienfuegos Author-Name: Laura Leticia Gaona Tamez Author-Name: Yolanda Saldana Contreras Author-Name: Fernando M. Ruiz Diaz Author-Name: Rosa Margarita Torres Hernandez Title: KEY PERSON INSURANCE ESSENTIAL IN THE FAMILY BUSINESS, SEGURO DEL HOMBRE CLAVE INDISPENSABLE EN LA EMPRESA FAMILIAR Abstract: This research is fiscal examination. The paper aims to demonstrate with scientific methods the deductibility of the expense for key man insurance. The problem is insecurity in the country, and the need in some family businesses to count and deduct as expenses key man insurance. This figure is considered a key part or main gear for the continuity of the family business. The phenomenon arises when this figure disappears unexpectedly, due to illness, temporary or permanent disability, even death. Of the 42 medium-sized Monclova, Coahuila, Mexico, businesses featuring figures with key man characteristics, we surveyed twenty for the sample. It resulted in lacking an insurance plan to compensate the taxpayer for the decrease in productivity the loss of a key man could cause. In the event that the key man disappears, the family company receives income from the insurance. This income is considered taxable. Classification-JEL: K200, K230, L51 Keywords: Insurance, Key Man and Tax Deductibility Journal:Revista Global de Negocios Pages: 73-83 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:73-83 Template-Type: ReDIF-Article 1.0 Author-Name: Ma. Luisa Leal Garcia Author-Name: Arturo Castaneda Olalde Author-Name: Andres Rafael Gonzalez Basaldua Title: HIDDEN COSTS, COMMITMENT OCCUPATIONAL HEALTH AND MENTAL ACADEMIC WORKERS OF AN INSTITUTION OF HIGHER LEVEL, COSTOS OCULTOS, COMPROMISO LABORAL Y SALUD MENTAL EN LOS TRABAJADORES ACADEMICOS DE UNA INSTITUCION DE NIVEL SUPERIOR Abstract: This work shows the degree of association between the hidden costs, work commitment and mental health workers in academic accounting faculty and administration of the Autonomous University of Queretaro. The study is cross-explanatory, field, to test hypotheses with an ex post facto design, as it has no direct control of independent variables because their manifestations have already occurred. On the scale of the "SWS-Survey © 'mental health and occupational stress was used to meet the mental health profiles. In the case of the other two variables of work commitment and hidden costs, questions were validated by peers and experts. For analysis of the variables, SPSS version 15 for Windows was utilized. Thus the relationship established between the Hidden Costs, Labor Commitment and Mental Health in Academic Workers, administrative, economic and adverse reactions from the physical and emotional implications and their sociodemographic characteristics was identified. Finally intervention alternatives for modifying the working conditions to increase physical and mental health, reduce the hidden costs and increase employee engagement were proposed. Classification-JEL: I15 Keywords: Mental Health, Job Commitment, Hidden Costs, Academic Workers Journal:Revista Global de Negocios Pages: 85-99 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:85-99 Template-Type: ReDIF-Article 1.0 Author-Name: Jose Manuel Valencia-Moreno Author-Name: Maria del Mar Obregon Angulo Author-Name: Clementina Garcia Martinez Title: NEW TECHNOLOGICAL CAPABILITIES OF PUBLIC ACCOUNTANTS IN MEXICO, LAS NUEVAS CAPACIDADES TECNOLOGICAS DE LOS CONTADORES PUBLICOS EN MEXICO Abstract: The Mexican Tax Administration Service (SAT) is steadily trying to stay ahead of the automation of its operations and fulfillment of tax obligations by their taxpayers. The fiscal reform of 2004 introduced a chapter called "electronic media" (Chapter 2), where they describe and recognize the Advanced Electronic Signature (FIEL in Spanish). The FIEL is now a tool for taxpayers and legal representatives that works as a handwritten signature, thus giving it the same validity. Because of these technological changes and new provisions in the tax law that seek to take advantage of Information Technology and Communication (ICT) to modernize the tax administration in Mexico, the Bookkeepers in Mexico (CPA) need to acquire new technological capabilities to manage their daily work tasks. This article deals with bookkeeper needs under this new law. We approach the analysis through exploratory research and documentation of Electronic Accounting in Mexico and the use of Information Technology for the national tax system, identifying the technological capabilities that CPAs must acquire to meet tax obligations. Classification-JEL: M2, M4 Keywords: Electronic Accounting, Information Technology, Technological Capabilities Journal:Revista Global de Negocios Pages: 101-111 Volume: 4 Issue: 3 Year: 2016 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v4n3-2016/RGN-V4N3-2016-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:4:y:2016:i:3:p:101-111