Template-Type: ReDIF-Article 1.0 Author-Name: Roman Alberto Quijano Garcia Author-Name: Deneb Eli Magana Medina Author-Name: Luis Alfredo Arguelles Ma Author-Name: Norma Aguilar Morales Title: LEADERSHIP PRACTICES IN CONSTRUCTION SECTOR SMEs PRACTICAS DE LIDERAZGO EN PYMES DEL SECTOR CONSTRUCCION Abstract: Construction sector supports countries’ economies by creating jobs and contributing to their gross domestic product (GDP). However, recent market financial instability and government budget cuts have impacted this sector. Therefore, businesses need long-term plans to face these changes under a leadership that improves their productivity level and competitiveness in the market where they participate. This research seeks to identify which dimensions of managerial leadership style are critical and its effect on decision making. We used descriptive type and non-experimental transversal design. We conducted Interviews to 58 leaders in this sector in 2019. The results confirm that transformational leadership is prominent with the dimensions “facing processes” and “inspiring a shared vision reported higher value. We found that managers see collaborators active participation in the future and willingness to assume risks to achieve continuous improvement in the sector. Classification-JEL: L74, M10, M12 Keywords: Leadership Practices, SMEs, Construction Sector Journal: Revista Internacional Administracion & Finanzas Pages: 1-12 Volume: 14 Issue: 1 Year: 2021 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v14n1-2021/RIAF-V14N1-2021-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:14:y:2021:i:1:p:1-12 Template-Type: ReDIF-Article 1.0 Author-Name: Emperatriz Londono Aldana Author-Name: Maria Eugenia Navas Ríos Author-Name: Wilson E. Perez Rios Title: SENIOR CITIZEN IN CARTAGENA DE INDIAS: NEEDS, INTERESTS AND PREFERENCES FOR CLOTHING EL ADULTO MAYOR EN CARTAGENA DE INDIAS: NECESIDADES, GUSTOS Y PREFERENCIAS POR LAS PRENDAS DE VESTIR Abstract: The older population in the city of Cartagena de Indias has been increasing in the last ten years, resulting in an under-studied and serviced market segment in terms of the supply of products and services. This work seeks to know the needs, interest and preferences of older adult women in terms of clothing. The initial information was obtained from ten focus groups and 40 interviews. Then a structured survey was conducted on 137 women (60 years and older). The data was processed with Dyane 4 software. A uni and bivariate analysis were performed with application of the Snedecor F test and Square Ji to establish significant differences. A Factorial Correspondence Analysis was also performed to look through the association between all variables. As key results, the statements made by Tondl (1993), Hwang (1993), Ramah and Chang (2018), and Kramkowska (2020) are confirmed, regarding the direct relationship of the wardrobe with self-esteem, social interaction, as well as mental, Physical and psychological comfort. Another result related to the elderly´s shopping behavior, it is the reaffirmation of its own complexity (Viana and Quaresma, 2015), complexity that draw on as age increases and the added value they recognized to the counseling by those who attends them (Humel et al, 2006) Classification-JEL: M20, M31 Keywords: Senior Citizen, Clothing, Elderly, Consumer Behavior Journal: Revista Internacional Administracion & Finanzas Pages: 13-27 Volume: 14 Issue: 1 Year: 2021 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v14n1-2021/RIAF-V14N1-2021-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:14:y:2021:i:1:p:13-27 Template-Type: ReDIF-Article 1.0 Author-Name: Bertha Lucia Santos Hernandez Author-Name: Sandra Yesenia Pinzon Castro Author-Name: Elena Patricia Mojica Carrillo Author-Name: Rocio Montserrat Campos Garcia Title: SUSTAINABILITY STRATEGIES AND ITS EFFECT ON SUSTAINABLE SUPPLY CHAIN PERFORMANCE: EMPIRICAL EVIDENCE FROM AN EMERGING ECONOMY ESTRATEGIAS DE SOSTENIBILIDAD Y SU EFECTO EN EL DESEMPENO SOSTENIBLE DE CADENAS DE SUMINISTRO: EVIDENCIA EMPIRICA DESDE UNA ECONOMIA EMERGENTE Abstract: International organizations, governments, and society mainly require companies to implement actions that minimize or eradicate the negative effect of their operations on the environment; this awareness has led companies to propose sustainability strategies and to evaluate the effect of their practices on their performance not only in the environmental aspect but also in the economic and social one (Das, 2017; Luthra and Mangla, 2018). Therefore, the objective of this study is to identify the sustainability strategies proposed by small, medium, and large companies in the manufacturing industry and to determine their effect on the sustainable performance of their supply chain. The study is empirical, causal design, quantitative approach, and explanatory scope; the sample size was 224 small, medium and large companies in the industrial manufacturing sector located in Aguascalientes and the metropolitan area; the data was collected in may, june, july and august 2019 through a survey of entrepreneurs or quality, production or logistics managers; the descriptive analysis was done with Excel, SmartPLS was used for multivariate analysis, confirmatory factor analysis, and a structural equation technique. As a result, the nature (positive and significant) of the relationship between sustainability strategies and sustainability performance of the supply chain was determined. After analyzing company size, some similarities between the companies were identified. Main sustainability strategies involving the supply chains, the profile of the company, its managers or entrepreneurs were identified. This paper extends the existing literature by providing empirical evidence of the relationship between sustainability strategies and practices that could be adopted by small, medium and large enterprises and their effect on economic, environmental and social performance within an emerging economy. Classification-JEL: L69, M19, M11, Q01 Keywords: Sustainable Performance, Manufacturing Industry, Strategies, Sustainability, Supply Chain Journal: Revista Internacional Administracion & Finanzas Pages: 29-40 Volume: 14 Issue: 1 Year: 2021 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v14n1-2021/RIAF-V14N1-2021-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:14:y:2021:i:1:p:29-40 Template-Type: ReDIF-Article 1.0 Author-Name: Renato Balbontín Author-Name: Rodrigo Blanch Title: OVERSEAS PERFORMANCE OF CHILEAN PENSION FUNDS 2009 - 2020 DESEMPENO DE LOS FONDOS DE PENSIONES CHILENOS EN EL EXTRANJERO 2009 - 2020 Abstract: In this work, following Balbontín (2014), we analyze the performance of Chilean pension funds, according to typical indices defined by Jensen, Sharpe and Treynor. The analysis period comprised 12 years, 2009 – 2020. From this study, it is concluded that all pension funds, except fund D, outperformed the global MSCI– ACWI index, but only funds A and B performed with a yield superior to the risk-free bonds represented by the long-term Treasury Bills. On the other hand, also following Balbontín (2014), levels of diversifiable or idiosyncratic risk were detected higher than those indicated by the portfolio theory, which would be indicative that, eventually, the restrictions imposed by the Chilean pension regulations make it difficult to achieve good portfolios diversification Classification-JEL: C01, C12, C20, G15, G23, G32 Keywords: Return, Volatility, Risk, Systematic, Diversification, Idiosyncratic Journal: Revista Internacional Administracion & Finanzas Pages: 41-51 Volume: 14 Issue: 1 Year: 2021 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v14n1-2021/RIAF-V14N1-2021-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:14:y:2021:i:1:p:41-51 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Gabriel Mancilla Aguilera Author-Name: Laura Leticia Gaona Tamez Author-Name: Irma Evangelina Oliva Garza Author-Name: Mylene Isabel Rojas Flores Title: ESSENTIAL WORKING PAPERS TO PREPARE THE ANNUAL TAX DECLARATION IN MEXICO PAPELES DE TRABAJO, INDISPENSABLE PARA ELABORAR LA DECLARACION ANUAL, REGIMEN GENERAL DE LEY EN MEXICO Abstract: The objective of this research is to identify the working papers need to annual declarations. Working papers are instruments used by accountants to demonstrate in a detailed and systematic way the accounting tests carried out in the company. This research was conducted in 2020, in the City of Monclova, Coahuila, Mexico. In many instances, annual declaration are not filed due to lack of work papers. We identify eight basic tables of work papers that will assists accountants or students to generate the working papers. It was demonstrated that the work papers are essential to comply with Article 9 of the income tax law regarding calculating and sending the tax return. In the preparation of working papers, an accountant prepare records needed to issue a professional judgment, these documents are in harmony with the accounting standards, Tax code Authority and tax laws. In results, tables are presented to exemplify and interpret working papers. We concluded that it is essential to have paper or electronic documents and to store them for five years. In the event of negligence, responsible individuals will be sanctioned according to the Federal Tax Code. Classification-JEL: M48, M40, M42 Keywords: General Regime of Law, Work Paper, Statements Journal: Revista Internacional Administracion & Finanzas Pages: 53-64 Volume: 14 Issue: 1 Year: 2021 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v14n1-2021/RIAF-V14N1-2021-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:14:y:2021:i:1:p:53-64