Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Irma Evangelina Oliva Garza Author-Name: Sandra Patricia de la Garza Cienfuegos Author-Name: Rosa Margarita Torres Hernandez Title: ADMINISTRATIVE RESOURCES TO RESOLVE TAXPAYERS DISPUTES IN MEXICO RECURSOS ADMINISTRATIVOS PARA SOLUCIONAR CONFLICTOS A LOS CONTRIBUYENTES EN MEXICO Abstract: The objective of this research is to identify the effects of resolutions produced when the governor provides the administrative resources to solve conflicts. This investigation was carried out in 2016, in the city of Monclova, Coahuila, Mexico. The problem arises when public administration carries out its function through administrative acts that can affect the legal sphere of the governed. This manifests its nonconformity when feeling aggrieved. The State must carry out functions that delegate responsibilities to the public administration. The public administration is structured by bodies that coordinate with each other to provide services to the satisfaction of private interests. The application of the rule produces prejudice in the judgment of the governed. Administrative Bodies are responsible for the damage due to human fallibility that can be committed as an error of interpretation or application. Classification-JEL: K3, K2, K39 Keywords: Administrative Resource, Public Administration, Ruled Journal:Revista Global de Negocios Pages: 1-10 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:1-10 Template-Type: ReDIF-Article 1.0 Author-Name: Antonio L. Llorens Gomez Title: STUDY OF DIGITAL GAP IN PUERTO RICO BUSINESS SECTOR ESTUDIO DE BRECHA DIGITAL EN EL SECTOR EMPRESARIAL DE PUERTO RICO Abstract: Information, communication technologies and the Internet have been transforming the way people work and do business. These technologies give companies the opportunities to gain instant access to international markets as well as improving performance in their domestic markets (Whitely, 2000). The recently emerging Internet services allows adoption of straightforward and cost-effective technologies straightforward that apply particularly to small businesses. These technologies transform their business model and enhance their competitiveness. However, research related to the subject confirms the small business sector is not adopting web technologies despite their potential benefits. The digital divide is the phenomenon of individuals or groups that differ from each other in the way they access or use information and communications technologies. Recently, most research about the digital divide in business context acknowledges that the small business sector presents has limited adoption of technologies. This research considers a more optimistic premise, where information and communication technologies and the Internet are key tools to boost small business development. The research is a descriptive study of digital divide indicators for the Puerto Rico business sector, complemented by a qualitative assessment and analysis of e-business service providers. Both study outcomes were guidelines for the theoretical technology adoption model proposed as a potential contribution to reducing the business digital divide Classification-JEL: M0, M1, O3 Keywords: Digital Divide, E-Business, Technology Adoption, Small Business, Innovation, Information Technology Journal:Revista Global de Negocios Pages: 11-23 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:11-23 Template-Type: ReDIF-Article 1.0 Author-Name: Monica Fernanda Aranibar Gutierrez Author-Name: Victor Daniel Melendres Carlos Author-Name: Maria Concepción Ramírez Baron Author-Name: Blanca Rosa Garcia Rivera Title: FACTORS OF STAFF TURNOVER IN TEXTILE FACTORIES OF ENSENADA CITY, B.C. LOS FACTORES DE LA ROTACION DE PERSONAL EN LAS MAQUILADORAS DE EXPORTACION DE ENSENADA, B.C. Abstract: Textile factories on the Northern border between the United States and Mexico, specifically in Baja California, have been examined from different perspectives. Examinations exist from the point of view of employment generation, exports, competitiveness, technological aspect, sociodemographic and women's participation. This paper discusses the phenomenon of staff turnover in textile factories. We highlight factors that influence or determine staff turnover in textile factories of the city of Ensenada. We evaluate the strategies of the companies to retain their best performers. We hypothesize factors that determine staff turnover of the maquiladoras of Ensenada, BC. The approach is multivariate. It appears that companies are not adopting the best strategies to encourage the permanence of workers. As a result voluntary rotation of personnel continues generating costs and consequences for the organization. The methodological part in this research is theoretical and empirical. In theory, it is developed as a conceptual framework regarding the rotation of personnel in the maquiladoras as an unquestionable fact; as well as its costs and its consequences for businesses and individuals. In the empirical, predominantly quantitative, will be based on the application of a questionnaire to the operative workers of some maquiladoras of Ensenada BC, being a representative sample that will allow to analyze and to conclude what are the factors that influence or determine the (voluntary) staff turnover Classification-JEL: L67, L69, M12, M53, M54, O15 Keywords: Multivariate Factors, Textile Factories, Staff Turnover Journal:Revista Global de Negocios Pages: 25-40 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:25-40 Template-Type: ReDIF-Article 1.0 Author-Name: Juan David Corrales Lievano Author-Name: Richard de Jesus Gil Herrera Title: EFFECT OF E-COMMERCE IN TRADITIONAL COMPANIES OF THE COMMERCIAL SECTOR IN COLOMBIA EFECTO DEL COMERCIO ELECTRONICO EN EMPRESAS TRADICIONALES DEL SECTOR COMERCIAL EN COLOMBIA Abstract: E-commerce has gained importance in the business world. Sales made in this fashion have grown exponentially in recent years. More companies are using it as a commercial strategy, since this means favorable results for their income. Its use have created new opportunities for consumers and organizations, creating new ways of doing business. In Colombia, traditional commercial enterprises have gradually increased the use of these technologies in conjunction with their implicit marketing strategy which, although growing, is comparatively sparse compared to South American countries. For this reason, we studied electronic commerce represented in total sales made. We examine the effect of e-commerce on organizational growth. For this purpose, a longitudinal panel was made for the years 2012, 2013 and 2014. We examine 451 companies and their evolution was observed to determine the influence of e-commerce on organizational growth as measured by total sales, operating profit, total average of hired staff and total assets at the end of each period. This analysis was made comparatively for small, medium and large companies. Results show that firm that use e-commerce as a commercial strategy, grow to a greater extent Classification-JEL: L81, M15 Keywords: E-Commerce, Commercial Enterprises, Business Growth, Growth Indicators Journal:Revista Global de Negocios Pages: 41-50 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:41-50 Template-Type: ReDIF-Article 1.0 Author-Name: Victor Samuel Jimenez Lopez Author-Name: Manuel Puerto Salgado Author-Name: Mario Chan Magana Title: INVESTMENT PROJECT FOR THE INSTALLATION OF A RECYCLING PLANT FOR PET CONTAINERS IN THE MUNICIPALITY OF TEKAX, YUCATAN, MEXICO PROYECTO DE INVERSION PARA LA INSTALACION DE UNA PLANTA RECICLADORA DE ENVASES PET EN EL MUNICIPIO DE TEKAX, YUCATAN, MEXICO Abstract: Business opportunities are present in all steps of the productive process even if the product have been manufactured, bottled, seller and consumed. We examine a new business in the area of PET collection, gathering, recycling, and sale of Municipals Solids Waste (MSW). In Mérida city, each day around 600 ton of MSW are deposited in the city landfill. Integrated management of MSW involves applying the concept of the 3´Rs (Reduce, Reuse, Recycle). The strategy is one of dematerialization, directed to the use of resources and reduction MSW generation. This project investigates the viability of a plant to recycle the polietilentereftalato material known as PET. Our analysis involves a post consume commercial situation analysis Classification-JEL: O14, L11, M13 Keywords: Polietilentereftalato (PET), Recycling, Decrease Municipals Solids Waste, Sustainable Development Journal:Revista Global de Negocios Pages: 51-61 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:51-61 Template-Type: ReDIF-Article 1.0 Author-Name: Omar Ernesto Teran Varela Author-Name: Enrique Espinosa Ayala Author-Name: Pedro Abel Hernandez Garcia Author-Name: Carolina Jazmin Martinez Ponce Title: PUBLIC POLICY FOR FINANCING OF MSMES IN THE SOUTH-EAST ZONE OF THE STATE OF MEXICO POLITICA PUBLICA DIRIGIDA AL FINANCIAMIENTO DE LAS MIPYMES EN LA ZONA SUR ORIENTE DEL ESTADO DE MEXICO Abstract: We live in a changing world where political actors promote variations in the economies of countries and seek the protectionism of markets where their companies operate. Mexico is not the exception. In Mexico, more than 90% of companies are Small, Medium and Micro Enterprises (MIPYMES), which contribute more than 58% of GDP. The guidelines of Public Policy (PP), articles 25 and 28 established in the Political Constitution of the United Mexican States, sets rules and bases that companies must follow to establish themselves. MIPYMES, today have become a very important factor for the country's economy. They generate the greatest income and jobs. Both the entrepreneurs and these small entities have suffered to position themselves and remain alive for different factors that have prevented them from growing. Both have encountered difficulties since the first step is creation of the firm, then keeping it alive (positioning). These questions are examined in this paper related to MSMEs. We consider several factors concerning why these entities are not able to create or reach a position by themselves. Results show the main factor is "financing" in view as there exists little knowledge about how to obtain it. The main objective of this research is to generate proposals from the government to finance and create MSMEs and position them in the South-East Zone of the State of Mexico Classification-JEL: D91, E22, E59, E61, G31, G32, G38, G39, H43, H53, O23, P16 Keywords: Public Policy, Government Financing, MSMEs Journal:Revista Global de Negocios Pages: 63-73 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:63-73 Template-Type: ReDIF-Article 1.0 Author-Name: Yolanda Saldana Contreras Author-Name: Fernando M. Ruiz Diaz Author-Name: Laura Leticia Gaona Tamez Author-Name: Juan Jesus Nahuat Arreguin Author-Name: Kelly Alejandra Munoz Peña Title: BUSINESS INCUBATORS: OPPORTUNENESS TO STRENGTHEN THE UNIVERSITY-ECONOMIC ENVIRONMENT LINK INCUBADORA DE NEGOCIOS: OPORTUNIDAD PARA FORTALECER LA VINCULACION UNIVERSIDADENTORNO ECONOMICO Abstract: As a result of the privatization of Altos Hornos de México S.A. (AHMSA) in 1991, there have been rationed but constant adjustments in the conurbation of Monclova, Coahuila. Unemployment and underemployment represent a threat for the graduates and future graduates of our Faculty. The objective of this work is to determine how creation of a business incubator in the Faculty of Accounting and Management might support student entrepreneurs in the development of new businesses. We conduct documentary and field research. The results show that there is demand among students for the entrepreneurial opportunities that a business incubator can provide Classification-JEL: M10, M20, M50 Keywords: Entrepreneurs Students, Businesses Incubator Journal:Revista Global de Negocios Pages: 75-84 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:75-84 Template-Type: ReDIF-Article 1.0 Author-Name: Ernesto Hernandez Soto Author-Name: Lizzette Velasco Aulcy Title: THE UNCONSTITUTIONALITY OF THE ADDITIONAL TAX ON DIVIDENDS IN MEXICO INCONSTITUCIONALIDAD DE LA TASA ADICIONAL DE IMPUESTO A LOS DIVIDENDOS EN MEXICO Abstract: In Mexico, during the 2014 tax reform, a tax surcharge of 10% on dividends was levied on individuals effectively diminishing the collective return of these investors. This levy is a disincentive to new investments which poses a stark public policy contradiction between policy intended to promote private investment and current tax policy. This study evaluated the constitutionality of this surcharge, considering the principles of legality, proportionality and equity. A qualitative method of explanatory nature was used employing an inductive, deductive, analytical, and synthetic methodology. Additionally, significant documentation was collected and analyzed which reveals the relevant legal precedents and doctrine that emanate from the constitutional principles. The results conclude that regarding the legality principle, this surcharge does comply with the legal standard because it derives from an established legislative process and incorporates the essential tax elements; nevertheless, in regards to the principles of proportionality and equity, the additional tax was found to discriminate arbitrarily against corporate shareholders without justifying on any objective basis the rationale for penalizing this group of taxpayers versus any other segment of contributors. The study concludes therefore, that the surcharge in question is unconstitutional based on the guiding principles of proportionality and equity Classification-JEL: K10, K34 Keywords: Unconstitutional, Dividends, Tax, Legality, Proportionality, Equity Journal:Revista Global de Negocios Pages: 85-93 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:85-93 Template-Type: ReDIF-Article 1.0 Author-Name: Berta Ermila Madrigal Torres Author-Name: Juan Manuel Vazquez Flores Author-Name: Victor Manuel Montero Gaytan Author-Name: Rosalba Madrigal Torres Title: INNOVATIVE COMPETENCES AND SOCIAL CAPITAL OF HIGHER EDUCATION STUDENTS HABILIDAD INNOVADORA Y CAPITAL SOCIAL DEL ESTUDIANTE DE EDUCACION SUPERIOR Abstract: Social capital is the relationship between productive relationships in a society. Social capital and cooperation networks are related because both allow the development of individual and collective productivity. In this study, we evaluate student innovation skills in institution of higher education. We specifically analyze students innovative ability and collaboration networks. The "Barometer of Competences for Innovation (INCODE)" questionnaire was used as a methodological tool to evaluate social capital of students in four groups: Consultations, Enactus, Nursing and International Business of the University of Guadalajara, South University Center. Weaknesses and strengths of the student in their social capita are reported and a reflection the challenge of educational institution are presented Classification-JEL: I23, J24 Keywords: Innovative Competences, Social Capital, Collaborative Networks Journal:Revista Global de Negocios Pages: 95-104 Volume: 6 Issue: 2 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n2-2018/RGN-V6N2-2018-9.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:2:p:95-104