Template-Type: ReDIF-Article 1.0 Author-Name: Alicia De la Pena De Leon Author-Name: Juan Bernardo Amezcua Nunez Author-Name: Juana Maria Saucedo Soto Author-Name: Tania Alexandra De Leon Padilla Title: #9M BUSINESS SOLIDARITY IN FAVOR OF WOMEN AS AN ACTION OF SOCIAL RESPONSIBILITY #9M LA SOLIDARIDAD EMPRESARIAL A FAVOR DE LAS MUJERES COMO ACCION DE RESPONSABILIDAD SOCIAL Abstract: In March 2020, in an unprecedented civil movement in Mexico and other countries called for a national women's strike to raise awareness of the important role of women in society. With the goal of identifying actions carried out by Mexican companies and civic organizations to support the so-called # 9M movement and/or "The nine no one moves", we carried out an investigation involving 983 Mexican women, who claimed to be proud to participate in the movement (18 %), excited (16%) and empowered (15%). Our findings identify the important role played by social networks and WhatsApp groups in the dissemination of objectives of the movement and the call to get a greater number of participants. Similarly, we observe that 52% of companies gave women a day off so that they could stay at home and thus reinforce their position in the current situation of women. Some companies took advantage of the movement to reinforce their image before society with different actions and thus, emphasize their corporate social responsibility strategies. This study allowed us to analyze consumer perception and identify specific CSR actions carried out by national and international companies with operations in Mexico. Classification-JEL: D71, D74, J16, M14, M31, M51, Z18 Keywords: Activism, Brand Activism, Corporate Social Responsibility, Social Movements Journal:Revista Global de Negocios Pages: 1-10 Volume: 8 Issue: 2 Year: 2020 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v8n2-2020/RGN-V8N2-2020-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:8:y:2020:i:2:p:1-10 Template-Type: ReDIF-Article 1.0 Author-Name: Maria Belen Pinduisaca Peralta Author-Name: Jorge Luis Garcia Bacuilima Author-Name: Diana Catalina Arce Bau Title: CONSTRUCTION SECTOR FINANCIAL STATEMENTS IN ECUADOR: IMPACT OF THE CONSOLIDATION AND DISTRIBUTION OF EXPENSES IN MICRO-ENTERPRISES ESTADOS FINANCIEROS SECTOR CONSTRUCCION EN ECUADOR: IMPACTO DE LA CONSOLIDACION Y DISTRIBUCION DE GASTOS EN MICROEMPRESAS Abstract: Expenses are an important item in financial statements, and the sustainability of a company depends on its proper control. This paper analyses the financial statements for a set of Ecuadorian Constructions micro enterprise, as determined by CIUU classification. The sample was randomly taken with a confidence of 95%, Z=1.96 and 5% error, from a universe of 362 companies located in three main provinces: Pichincha, Guayas and Azuay. Results provide evidence of poor consolidation and distribution of expenditures, and apparently no reviewing process of the items in the reported financial statements. In some of the Guayas's cases analyzed, information was incomplete, which suggests a lack of control from the competent authority. This situation could encourage the proliferation of phantom companies. Classification-JEL: M410, N6, L70 Keywords: Accountant, Budgeting, Depreciation Journal:Revista Global de Negocios Pages: 11-22 Volume: 8 Issue: 2 Year: 2020 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v8n2-2020/RGN-V8N2-2020-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:8:y:2020:i:2:p:11-22 Template-Type: ReDIF-Article 1.0 Author-Name: Nadia Natasha Reus Gonzalez Author-Name: Tania Reus Gonzalez, Author-Name: Erika Miroslava Nunez Reus Title: PERSONAL FINANCE ANALYSIS USING AN EXPENDITURE CLASSIFICATION MATRIX: EVIDENCE FROM ADMINISTRATION AND LIVESTOCK ENGINEERING UNDERGRADUATE STUDENTS ANALISIS DE ADMINISTRACION DE FINANZAS PERSONALES UTILIZANDO UNA MATRIZ DE CLASIFICACION DE GASTOS: EVIDENCIAS DE ESTUDIANTES DE PREGRADO EN ADMINISTRACION E INGENIERIA EN SISTEMAS PECUARIOS Abstract: For university students, to achieve and maintain successful finances, it is necessary to considerthe expenses they incur throughout their school journey. We develop a Matrix for expenditure classification for administration and engineering in Livestock undergraduate students. Our goal is to assist students with managing their personal finances. Our Matrix uses four classification options: urgent, non-urgent, important, and non-important. Students can analyze how they manage and how they spend their resources. Students can then plan and create financial strategies to improve their personal finances and quality of life Classification-JEL: D1, G5, J1, R1, R2 Keywords: Expenses, Finance, Strategy Journal:Revista Global de Negocios Pages: 23-34 Volume: 8 Issue: 2 Year: 2020 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v8n2-2020/RGN-V8N2-2020-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:8:y:2020:i:2:p:23-34 Template-Type: ReDIF-Article 1.0 Author-Name: Laidon Jonathan Saiza Vazquez Title: DETECTION OF NEEDS FOR TECHNICAL AND EDUCATIONAL TRAINING IN THE ACCOUNTING CAREER IN FCAYS-UABC MEXICO DETECCION DE NECESIDADES DE FORMACION TECNICA Y EDUCATIVA EN LA LICENCIATURA EN CONTADURIA DE FCAYS-UABC, MEXICO Abstract: Mexico Constitution, Article 3 provides the foundation of education in Mexico. It establishes that "... everyone has the right to education, from elementary to higher education, delivered and guaranteed by the State" (CPEUM, 2019). Business owners are dissatisfied with university graduates. They do not find graduates with the required talent and technical skills. Data for the study was collected for 2018 and 2019 graduates in the Autonomous University of Baja California, Faculty of Administrative and Social Sciences, Accounting program. The study seeks to identify vulnerabilities in subject matter covered in the study plan and to detect the level of performance and knowledge of accounting graduates in for-profit and non-profit entities. We also examine the relationship between the score obtained in the Accounting Degree General Exit Exam with the academic average of graduation. The results show graduates have theoretical bases with a minimum level of application. Consequently, they have deficiencies in performance accounting tasks. We also find that no congruence between general graduation average and the score obtained in the General Exit Exam of Accounting Degree. Some 89% of graduates consider the training received in accounting technologies and programs to be insufficient, 82% consider that they needed more practical training in tax procedures online tax filing. From the employers point of view, we found that 64% of employers consider that graduates to be out of date in their skills and knowledge, are not prepared to perform and don’t have the skill to interpret changes in tax provisions Classification-JEL: A2, I2, M2, M4 Keywords: Professionals in Accounting, Teaching Development, Educational Technology and Business Service Journal:Revista Global de Negocios Pages: 35-46 Volume: 8 Issue: 2 Year: 2020 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v8n2-2020/RGN-V8N2-2020-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:8:y:2020:i:2:p:35-46 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Laura Leticia Gaona Tamez Author-Name: Gabriel Aguilera Mancilla Author-Name: Eric Arturo Torres Hernandez Title: ADMINISTRATIVE OPTIONS AND FISCAL INCENTIVES AVAILABLE FOR THE MEXICO TRANSPORTATION SECTOR FACILIDADES ADMINISTRATIVAS Y ESTIMULOS FISCALES PARA EL SECTOR AUTOTRANSPORTE (COORDINADOS) EN MEXICO Abstract: The objective of this investigation is to describe administrative options, fiscal incentives fiscal benefits that the fiscal authorities offer to public transportation, commonly known as coordinados. This investigation was carried out in 2020, in the city of Monclova, Coahuila, Mexico. The problem arises when taxpayers effectively report expenses that do not meet deductibility requirements and are faced with the choice of deducting or not deducting certain expenses. However, when public transportation taxpayers learn about administrative tools, and learn how to use then, the fiscal effect is attractive. The question is: what administrative tools or incentives can the coordinados apply? How to apply the tools provided by the tax authorities. This research has immediately applicability. Articles 72 and 73 of the income tax law, resolution of administrative tools and federal income law will is used to create 13 practical cases with their corresponding tax implications. We also consider optional deduction including toll, gasoline and withholding of workers' wages Classification-JEL: R4, K4, M41 Keywords: Coordinates, Stimuli, Deductions Journal:Revista Global de Negocios Pages: 47-57 Volume: 8 Issue: 2 Year: 2020 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v8n2-2020/RGN-V8N2-2020-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:8:y:2020:i:2:p:47-57 Template-Type: ReDIF-Article 1.0 Author-Name: Terrance Jalbert Title: A MODEL FOR FORECASTING SMALL BUSINESS FINANCIAL STATEMENTS AND FIRM PERFORMANCE UN MODELO PARA PRONOSTICAR ESTADOS FINANCIEROS DE PEQUENAS EMPRESAS Y DESEMPENO DE LAS EMPRESAS Abstract: Forecasting financial statements and preparing financial analysis involves complex and challenging work. Entrepreneurs along with students in entrepreneurship, finance and accounting courses face an, often intimidating, task. This paper provides a spreadsheet-based template to assist users with these efforts. The template assists users with forecasted financial statements, creating a capital budget, calculating firm value and completing ratio analysis. The template provides specific tools to incorporate considerations related to start-up firms. The template’s flexibility allows adaptions to any firm and to meet learning objectives for numerous courses. Classification-JEL: A2, G31, M13, M41 Keywords: Financial Statements; Pro-Forma Financial Statements, Forecasting, Entrepreneurship, Small Business Finance, Accounting for Small Businesses Journal:Revista Global de Negocios Pages: 59-83 Volume: 8 Issue: 2 Year: 2020 File-URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v8n2-2020/RGN-V8N2-2020-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:rgnego:v:8:y:2020:i:2:p:59-83