Template-Type: ReDIF-Article 1.0 Author-Name: Jose Manuel Osorio Atondo Author-Name: Luis Huesca Reynoso Author-Name: Jesus Maria Martin Teran Gastelum Title: TAX REGIME INCORPORATION AND ITS INCIDENCE ON THE INCOME TAX IN MEXICO, EL REGIMEN DE INCORPORACION FISCAL Y SU INCIDENCIA EN EL IMPUESTO SOBRE LA RENTA EN MEXICO Abstract: This paper provides a tributary legal analysis for the establishment of a tax regime and its impact on income tax in Mexico. The application of this taxation scheme began with the entry of the 2014 tax reform. This reform gave taxpayers the opportunity of 100% exemption from the tax during the first fiscal year. It gradually decreased to 10% per year over next 9 years. Some states, that in view of the positive results in the creation of the regime, strengthen the determination and payment of taxes and improved business growth and productivity. This was considered by the Mexican State as continuity of the stimulus during the year 2015. It was expanded to 11 rather than 10 years as planned. Despite the exemption of 100% of the tax for 2014 and the end of the first half of 2015, it has not shown significant impairment of long-lived and most important duty of the Mexican tax system Classification-JEL: C14, D31, D63, H22 Keywords: Income Tax, Fiscal Regime, Incorporation Fiscal Regime, Incidence, Taxpayers Journal:Revista Global de Negocios Pages: 1-16 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:1-16 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Sandra Patricia de la Garza Cienfuegos Author-Name: Ana Maria Aguilar Sanchez Author-Name: Rosa Margarita Torres Hernandez Title: THE INTEGRAL NATURE OF TAX LAWS FOR TAX PAYER’S IN MEXICO, LAS LEYES TRIBUTARIAS FORMAN PARTE INTEGRAL DE LA VIDA DEL GOBERNADO EN MEXICO Abstract: This research was conducted in the city of Monclova, Coahuila, in 2015. The research identifies rules that direct taxes and indirect taxes and tax laws are a part of life. Humanity over time has experimiented with different systems of government where lawmakers are out of control. The phenomenon arises when there are tax laws are complex and difficult to understand. The sample is calculated for 74 respondents and obtained the result that the Mexican tax burden is excessive when compared with other European countries such as Denmark Classification-JEL: K39, L51, K34 Keywords: Governed, Taxes, Tax Laws Journal:Revista Global de Negocios Pages: 17-26 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:17-26 Template-Type: ReDIF-Article 1.0 Author-Name: Blanca H. Morales Vazquez Author-Name: Karla Liliana Haro Zea Author-Name: Martha Elva Resendiz Ortega Title: CAREER ANALYSIS OF FIRST GENERATION GRADUATED ACCOUNTING STUDENTS FROM THE MODEL UNIVERSITY MINERVA, ANALISIS SOBRE LA TRAYECTORIA ACADEMICA DEL ESTUDIANTE DE LICENCIATURA DE LA PRIMERA GENERACION QUE EGRESA DEL MODELO UNIVERSITARIO MINERVA (MUM) EN LA FACULTAD DE CONTADURÍA PÚBLICA DE LA BUAP (2010-2014) Abstract: This research explores and determines the academic evolution of first generation of students from the School of Accounting at B.U.A.P. University, which belong to the Model Minerva. From the student's inception and until their departure from the program, this research focuses on their index of development, desertion, approval, disapproval, and the overall average achieved by these students. The population is the first generation of the School of Accounting at B.U.A.P. University. The university has an enrollment of 4,067 undergraduate students and 351 master's level students, for a total of 4,418 students and 169 teachers. The sample is intentional and not probabilistic. The instrument was applied to 100 graduates who received their Bachelor's degrees in Accounting during the summer semester of 2014. We concluded that MUM has an integral approach and has generated relevant content within its curriculum, which assists student to succeed professional in a the regional, global changing environment Classification-JEL: I21 Keywords: Academic Trajectory, Model University Minerva (MUM), Teacher Performance Indicators, Teaching Strategies and Methodologies Journal:Revista Global de Negocios Pages: 27-38 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:27-38 Template-Type: ReDIF-Article 1.0 Author-Name: Guadalupe Ines Solis Salazar Author-Name: Sandra Alicia Salgado Guzman Author-Name: Rosa Maria Solis Salazar Author-Name: Delfino Amando Montiel Rodriguez Title: MENTORING TO MENTOR: EVIDENCE FROM FACULTAD DE CONTADURIA PUBLICA, MENTORING PARA MENTOR PAR, FACULTAD DE CONTADURIA PUBLICA Abstract: This paper evaluates the Mentoring Program for students of the three offered modalities (full school attendance, part time school and on line school) in the Accounting Faculty of the Benemérita Universidad Autónoma de Puebla (BUAP). We examine three educational programs: Bachelor in Public Accounting, Finances Direction focus on International Finances and Bachelor in Administration and Direction on Middle and Small Businesses. The research reports attrition rates in Professional Careers immersed in a public university. At the university students compromised their time on labor activities, familiar and economics with methodological study limitations and self-management of their time. These modalities are based on different student characteristics. We further report on the Institutional Mentoring program which was implemented for new students from 2014-2015. We expect a decrease in the attrition rate due to this program. Some seventy-five mentor peers, 826 mentees, a coordinator, and administrator, two certificated mentors and twelve trained mentors participated in the study Classification-JEL: A2, A22, I2, I21 Keywords: Mentoring, Mentors Pear, Companion Strategies, Self-Management Their Time, Professional Carriers Journal:Revista Global de Negocios Pages: 39-53 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:39-53 Template-Type: ReDIF-Article 1.0 Author-Name: Guadalupe Espinoza Guerrero Author-Name: Maria de Lourdes Solis Tirado Title: REAL ESTATE AS A BUSINESS NICHE IN ENSENADA BAJA CALIFORNIA, MEXICO, LAS EMPRESAS DE BIENES RAICES COMO NICHO DE NEGOCIO EN ENSENADA, BAJA CALIFORNIA, MEXICO Abstract: Real estate activity is one of the major components in the economies of countries. This was the case with the United States in its 2008 economic crisis, which was considered a principal cause of mortgage credit problems. Most commonly, the largest investment a person makes is the purchase of a house. With this constituting the family legacy, a study of the residential sector is of great importance. In Baja California, especially the city of Ensenada, the sector of real estate agencies and market consulting regarding housing developments is considered a business niche. This is based on national and state economic data, as well as on different plans and policies for economic development for the state of Baja California and the city of Ensenada. Therefore, the establishment of real estate businesses is proposed as an attractive and promising business for possible investors Classification-JEL: M1, M10 Keywords: Niche Business, Real Estate, Investment Journal:Revista Global de Negocios Pages: 55-64 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:55-64 Template-Type: ReDIF-Article 1.0 Author-Name: Yuber Liliana Rodriguez Rojas Author-Name: Ximena Lucia Pedraza Najar Title: CONTRIBUTION OF HIGH-LEVEL STRUCTURES FOR MANAGEMENT INTEGRATION, APORTES DE LA ESTRUCTURA DE ALTO NIVEL EN LA GESTION INTEGRADA Abstract: This article presents the results of a study analyzing the contributions of the high-level structure proposed by the International Organization for Standardization ISO. The goal is to meet the requirements on quality management and management of health and safety working in private sector organizations. To do this, the scientific literature was consulted. This search was performed using the key terms "integrated management", "integration of management systems" and "High-level structure. Additionally, an iterative search of the publications of the two main authors took place. Further, the current legal regulations in Colombia were analyzed on applicable management companies analyzed. The texts that met the criteria were retrieved and analyzed following the methodology of critical reading on the proposal for Alvarado 2012. They were subsequently contrasted with Annex SL directives of ISO / IEC. We concluded that highlevel structure facilitates the integrated quality management and safety and health at work and optimizes resources to achieve the objectives organizational Classification-JEL: J28, K32, L15, L19, M54 Keywords: Quality, ISO, High-Level Structure, Management, Safety and Health at Work Journal:Revista Global de Negocios Pages: 65-75 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:65-75 Template-Type: ReDIF-Article 1.0 Author-Name: Imelda Cuevas Merecias Author-Name: Lizzette Velasco Aulcy Author-Name: Luis Alberto Morales Zamorano Title: TRAINING IN AGRICULTURAL ENTERPRISES IN THE VALLE DE SAN QUINTIN, BAJA CALIFORNIA, LA CAPACITACION EN LAS EMPRESAS AGRICOLAS EN EL VALLE DE SAN QUINTIN, BAJA CALIFORNIA Abstract: Agricultural enterprises of San Quintín Valley are of great importance because they generate most of the jobs in this agricultural area. This large number of jobs contributes to the economy of this Valley as well as its corresponding municipality. It is essential to analyze the importance of training in agricultural enterprises and how this benefits the development of the companies. This paper examines the issue. One of the main findings is that trained workers met the expectations of the company’s performance. These companies are concerned about motivating their workers in order to improve their performance in their work areas. This helps companies to adopt new technology, to use improved seeds, to apply and use computerized irrigation systems, and to optimize the water use for each crop in the region. This performance is achieved through training programs, detection of training needs and planning training programs and participation of agricultural workers Classification-JEL: D21, M1, M12, N5 Keywords: Training, Efficiency, Performance, San Quintin Valley, Farms, and Farm Laborers Journal:Revista Global de Negocios Pages: 77-88 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:77-88 Template-Type: ReDIF-Article 1.0 Author-Name: Omar Ernesto Teran Varela Author-Name: Sandra Saldivar Esteba Author-Name: Enrique Espinosa Ayala Author-Name: Yadira Rocha Gonzalez Title: PUBLIC POLICY AS A TOOL FOR FLORICULTURE DEVELOPMENT IN THE MUNICIPALITY OF TEPETLIXPA MEXICO STATE, POLITICA PUBLICA COMO HERRAMIENTA DE DESARROLLO PARA LA FLORICULTURA DEL MUNICIPIO DE TEPETLIXPA ESTADO DE MEXICO Abstract: One problem facing the flower industry in Mexico, is a low linkage between government sectors responsible for supporting resources to producers. There are shortcomings in the management, dissemination and application of various types of programs that provide financial resources. These programs include national, state and municipal development at the federal level, the public body responsible for implementation is the Secretariat of Agriculture, Livestock, Rural development, Fisheries and Food (SAGARPA). Such support programs must be permeated by t federal, state and municipal government with the intention of promoting the development of the region. This paper examines these government programs Classification-JEL: D21, D29, G38, H43, H54, H83, J18, M29, O13, O18, O29, Q13, Q18 Keywords: Public Policy Development, Floricultur Journal:Revista Global de Negocios Pages: 89-102 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:89-102 Template-Type: ReDIF-Article 1.0 Author-Name: Victor M. Mercader Pomaron Title: ASSESSMENT MODEL FOR PROFESSIONAL DEVELOPMENT WITH INTERNATIONAL PERSPECTIVE, MODELO DE EVALUACION PARA LA EDUCACION EMPRESARIAL CON VISION INTERNACIONAL Abstract: This research focuses on the analysis of education and professional development. It generates an evaluation and self-assessment model, with an international perspective. It is based on three fundamental dimensions: Knowledge, management capability and ethics. Each dimension contains elements (areas of expertise) and these in turn contain variables that are intended to be considered in the profession for students, educators and professionals in different specialties, be it at a local or global level. The model is adaptable at every level in different countries. The study was formalized to discover the most significant variables of each element (areas of expertise). The variables obtained are the result of analysis of a selected sample of data of graduate students in the city of Tijuana in the northern state of Baja California, Mexico; an industrial and core center of ample development bordering the United States. In addition, the study considers variables resulting from triangulating data of three field experts plus the author. This model or method helps to identify key performance variables in order to correct, obtain improvements and to create further development Classification-JEL: M12, M53, D83, I25, I26, C51 Keywords: Development, Education, Internationalization, Knowledge, Performance Variables, Individual and Organizational Behavior, Processes, Business Administration, Institutions, Organizations, Methodology, Ethics, Evaluation Model, Professionalism Journal:Revista Global de Negocios Pages: 103-119 Volume: 5 Issue: 2 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-9.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:103-119