Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Sandra Patricia de la Garza Cienfuegos Author-Name: Juan Francisco Armendariz Martinez Author-Name: Rosa Margarita Torres Hernandez Title: EFFECTS OF THE ACQUISITION OF VOUCHERS IN MEXICO EFECTOS POR LA ADQUISICION DE COMPROBANTES INEXISTENTES O APOCRIFOS EN MEXICO Abstract: In this study, we analyze the use of non-existent or apocryphal receipts or proof of payment to reduce taxable income in Mexico. Even though tax-payers are aware of the legal implication of using nonexistent or apocryphal receipts or proof of payment, the use of this type of document has increased in recent years. We argue the increase is due to a willingness of certain consultants to provide this questionable proof of payment. We conducted a survey of 65 individuals (33 accountants and 32 tax payers) in Monclova, Coahuila, México in 2016. The survey explores tax-payer understanding of article 69-B of the Mexican Federal Tax Code and the existence and proliferation of non-existent or apocryphal receipts. We conclude that tax-payers don’t fully understand the implication of tax evasion Classification-JEL: K420, K4, K39 Keywords: False Vouchers, Crime, Fraud, Ruled Journal:Revista Global de Negocios Pages: 1-10 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:1-10 Template-Type: ReDIF-Article 1.0 Author-Name: Laidon Jonathan Saiza Vazquez Author-Name: Jose de Jesus Moreno Neri Title: TAX EXEMPTION ON RETIRED INCOME FOR MEXICAN ARMED FORCES: AN ONGOING CONTROVERSY CONTROVERSIA EN LA EXENCION DE IMPUESTO SOBRE PENSIONES DE PERSONAL DE LAS FUERZAS ARMADAS MEXICANAS Abstract: A controversial issue in the Mexican fiscal sphere is the non-proportionality and equity of the contribution to public spending. This non-proportionality goes against Article 31, Section IV, of the Political Constitution of the United Mexican States. The Constitution establishes that all Mexicans have an obligation to contribute to public spending in a proportional and equitable manner as provided by the respective law. This provision results in a reduction of tax collection to meet the budget of public expenditure according to the Law on Income of the Federation. Every pensioned Mexican worker contributes with their respective withholding of tax on their income. However, personnel of the Mexican Armed Forces are exempt from payment of pension income taxes. This exemption is based on Article 32 of the Law on the Social Security Institute for the Mexican Armed Forces. It is a special item, since even pensioners are subject to defense protection in a time of an attack against the country. They serve the Nation. However, there are other sectors that also work for the Nation and are indispensable for the people. However, only military personnel are exempt from the tax. We ask: Why is only the Armed Forces category exempt from the payment of taxes, given that the contribution to public expense is equitable? How do they apply these rules in other countries? How much income would the Federation collect if the retired military paid their respective tax share? The existing inequality in the treatment of civil and military pension taxes in Mexico is examined in this paper. We compare the Mexican system to other Latin American countries. We also identify the monetary amount that the Mexican tax system could collect to cover public expenses if the military were taxed on their pensions Classification-JEL: C80, F60, F66, H20, H24, M40, M41, M48, M50 Keywords: Income Tax, Pension, Equity Journal:Revista Global de Negocios Pages: 11-24 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:11-24 Template-Type: ReDIF-Article 1.0 Author-Name: David Richard Pincay-Sancan Author-Name: Jazmin Elsa Sanchez-Astudillo Author-Name: Jose Calle-Mejia Author-Name: Dalva Icaza Rivera Author-Name: Maria Aguayo-Delgado Author-Name: Javier Martinez Ruiz Author-Name: Guillermo Medina Acuria Author-Name: Mario Zambrano Paladines, Title: INTERNATIONAL ACCOUNTING STANDARDS, IN THE COMPANIES OF CANTON MILAGRO-ECUADOR NORMAS INTERNACIONALES DE CONTABILIDAD, EN LAS EMPRESAS DEL CANTÓN MILAGROECUADOR Abstract: This research analyzes the way in which companies of Milagro county, province of Guayas -Ecuador, use what is established in the Framework of the International Financial Reporting Standards (IFRS). Its relevance lies in the use of the Income Tax form as a guide for the preparation of the Financial Statements. We conducted open-question survey of 30 companies in the Milagro county. Results showed that accountants are supported and instructed through the structure provided by the Tax Administration and do not apply accrual accounting. In addition, the results showed that companies need guidelines and human talent training on the application of International Accounting Standards (IAS) for the preparation of Financial Statements. We conclude that to improve principle of accrual application, the government and companies should work with public universities in the region to improve accounting curricular in the Milagro county Classification-JEL: A22, M4, M41, M48, M49 Keywords: Accrued, Companies, IAS, IFRS, Accounting System, Conceptual Framework Journal:Revista Global de Negocios Pages: 25-37 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:25-37 Template-Type: ReDIF-Article 1.0 Author-Name: Rafaela Martinez Mendez Author-Name: Maria Antonieta Monserrat Vera Munoz Author-Name: Jose Gerardo Serafin Vera Munoz Author-Name: Rafael Martinez Sandoval Title: STYLES OF LEADERSHIP IN SMALL MANUFACTURING ENTERPRISES ESTILOS DE LIDERAZGO EN LAS PEQUENAS EMPRESAS MANUFACTURERAS Abstract: This research describes and analyzes the importance and types of leadership applied in small manufacturing enterprises in Puebla, Mexico. To identify the types of leadership that applies in these companies we reviewed the literature that addresses the theoretical framework and identified three leadership styles. We applied a questionnaire to a sample of 15 small manufacturing companies located in Puebla Mexico. The central question is what leadership styles predominate in small manufacturing enterprises? Among the results that were obtained from the three styles of leadership, we noted that the dominated by transformational leadership was most prevalent Classification-JEL: L26, M5, M12 Keywords: Styles of Leadership, Theories of Leadership, Small Business and Manufacturing Companies Journal:Revista Global de Negocios Pages: 39-50 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:39-50 Template-Type: ReDIF-Article 1.0 Author-Name: Ezequiel Ramirez Lira Author-Name: Ma. Patricia Rivera Espinoza Author-Name: Enrique Azpeitia Torres Author-Name: Martha Karina Amezcua Lujan Author-Name: Juan Saul Barajas Perez Title: ANALYSIS OF THE DIAGNOSIS AND INTERVENTION IN MIS and MO S FROM SOUTHERN JALISCO: A REVIEW OF ORGANIZATIONAL DEVELOPMENT ANALISIS DEL DIAGNOSTICO E INTERVENCION ORGANIZACIONAL EN MIPYMO S DEL SUR DE JALISCO UNA REVISION DESDE EL DESARROLLO ORGANIZACIONAL Abstract: This research analyzes diagnosis and intervention results in micro, small and medium size organizations (MiS&MO´S) from Southern Jalisco. The objective is to identify interventions to be implemented in the solutions of problems. We examine 70 organizations from Southern Jalisco. This study involves a phenomenological qualitative research design. The research is descriptive with a work group method from participatory-action research. During the first phase we identified the organizational development model for diagnosis. In the second phase, the results of diagnosis and intervention proposals were analyzed. The third phase implemented an improvement plan. The fourth phase was to evaluate each problem. The results showed some organizations with structural, behavior and leadership issues. We found positive aspects such as: interest of the owners of organizations to improve the work quality of workers, as well as aspects of the organization (productivity, leadership, communication, teamwork and stress management). We identified negatives such as, structure aspects, satisfaction and motivation at work, organizational communication, and the perception of individuals about their work and how it meets their personal needs. These findings suggest that specific attention should be given to resistance to change by the workers and managers Classification-JEL: M10, L2 Keywords: Organizational Development Models Diagnosis and Intervention Improvement Plan Evaluation Journal:Revista Global de Negocios Pages: 51-65 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:51-65 Template-Type: ReDIF-Article 1.0 Author-Name: Cesar Sanchez Ocampo, Author-Name: Jorge Ignacio Anguiano Lizaola Author-Name: Miriam Arlyn Tong Delgado Author-Name: Miguel Angel Canales Rodriguez Title: EFFICIENCY OF USE AND CONSUMPTION OF SHOWER WATER IN HOUSEHOLDS IN MEXICALI EVALUACION DE EFICIENCIA PARA EL APROVECHAMIENTO Y CONSUMO DE AGUA DE REGADERA EN HOGARES EN MEXICALI Abstract: Increasing population and water scarcity is making water a highly valued resource. The creation of systems and methods that allow water conservation and reuse is a worldwide need that brings social, environmental and economic benefits. Households that use these systems and implement savings policies create a competitive advantage, due to the economic and financial value of water. This study evaluates the efficiency of shower water consumption in households of Mexicali. Specifically, we examine the amount of water wasted in showers waiting for the water to reach the desired temperature of use. We also examine potential savings. A cross-sectional design was carried out with the application of an elaboration instrument. We consider the existing literature to formulate questions and interpret the results. The results indicate that, on average, four people live in a home that waits for two and a half minutes to shower in hot water for four and a half months of the year on average. The potential savings equals 7,350 liters per household per year, considering only the use of hot water in the shower Classification-JEL: R11, R22, Q56 Keywords: Efficient Water Usage, Water Heater, Shower, Water Purging Journal:Revista Global de Negocios Pages: 67-76 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:67-76 Template-Type: ReDIF-Article 1.0 Author-Name: Jose Manuel Valencia-Moreno Author-Name: Clementina Garcia Martinez Author-Name: Oscar Ricardo Osorio Cayetano Author-Name: Omar Alvarez Xochihua Author-Name: Jose Angel Gonzalez Fraga Title: TECHNOLOGICAL CAPABILITIES OF ACCOUNTING DEGREE STUDENTS CAPACIDADES TECNOLOGICAS DE LOS ESTUDIANTES DE LA LICENCIATURA EN CONTADURIA Abstract: The growing trend toward the adoption of Electronic or Digital Accounting has resulted in accounting professionals acquiring new technological capabilities. Professionals in the accounting field must acquire all, or almost all, these skills and knowledge within the classroom. We provide a qualitative and exploratory study, using a cross-sectional approach. This work identifies the technological capabilities of students on new technological skills, imposed mainly by the modernization of the Mexican Tax Administration System. We also identify the prevalence of accounting activities involving the use of information technologies. The study focused on the student population of a Faculty attached to a public University in Baja California, México. The sample includes single women from 21 to 25 years old, enrolled at the seventh semester of the accounting bachelor's degree. Participants have a good knowledge about IT and use e-mail to submit or receive their academic work. Furthermore, we identified technological capabilities of the students, the accounting activities they know how to do and the learning courses in which they constantly use information technology. Additionally, areas of opportunity for mastering these technological capabilities and for digital accounting activities were detected Classification-JEL: M2, M4 Keywords: Accounting Degree Students, Electronic Accounting, Information Technologies, Technological Capabilities Journal:Revista Global de Negocios Pages: 77-88 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:77-88 Template-Type: ReDIF-Article 1.0 Author-Name: Betzabe del Rosario Maldonado Mera Author-Name: Mario Gonzalo Rodriguez Caiza Author-Name: Luis Armando Guananga Quishpe Title: A NEW APPROACH TO THE MANAGEMENT OF HUMAN TALENT IN THE UNIVERSITY SCOPE HACIA UN NUEVO ENFOQUE PARA LA GESTION DEL TALENTO HUMANO EN EL AMBITO UNIVERSITARIO Abstract: The research is carried out at the School of Psychological Sciences of the Central University of Ecuador and is complementary for a further comparative study. The objective is to identify professor emotional states in light of current demands of the university. We propose intervention actions that help mobilize their responses to the states of individual and collective efficiency. The research is based on the proposal of Marcelo Manucci, that individual perceptions configure the context as stimulating and restrictive spaces and generate different reflective or reactive positions. The research is exploratory and conclusively descriptive from an individual cross-sectional sample design. The results show that most professors visualize the possibilities with an optimistic attitude. However, we conclude that an emotional state of conformism prevails. This translates into reactive positions that are limited to trying to get the best immediate benefits from the situation Classification-JEL: I23, M54 Keywords: Management of Human Talent, Emotional State, University Professor Journal:Revista Global de Negocios Pages: 89-103 Volume: 6 Issue: 4 Year: 2018 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:89-103