Template-Type: ReDIF-Article 1.0 Author-Name: Luis Alfredo Arguelles Ma Author-Name: Roman Alberto Quijano Garcia Author-Name: Deneb Eli Magana Medina Author-Name: Carlos Enrique Cruz Mora Title: RELATIONSHIP OF FINANCIAL AND NON-FINANCIAL PERFORMANCE INDICATORS TO THE PROFITABILITY OF MIPYMES RELACION DE LA RENTABILIDAD FINANCIERA EN MIPYMES Y LOS ESTUDIANTES DE PREGRADO DE UNA UNIVERSIDAD PUBLICA Abstract: Micro, medium and small enterprises, as economic and social units, have an interest in being efficient and easily convertible. They must take into account the changes in their social, economic, technological and environment. We carried out this descriptive, non-experimental research of a cross-cutting correlate type, in 30 organizations in the tourism sector of the Municipality of Campeche during the second half of 2020. The goal was to establish the way in which undergraduate students of administration and finance of a public university influence with the professional skills acquired in the achievement of its financial results. The dependent variable is financial profitability and independent variables are the 10 professional competencies of the 30 students participating in the economic life of these organizations. The mathematical correlation model obtains an equation with significant value R x 0.821 and R2 x 0.674 indicating a positive relationship between the independent variables with the dependent variable. We infer that successfully meeting the concepts of competition lead the company to maximize its financial profitability. Classification-JEL: M10 Keywords: Financial Profitability, Undergraduate Students, Professional Competencies, SMEs Journal: Revista Internacional Administracion & Finanzas Pages: 1-13 Volume:15 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v15n1-2022/RIAF-V15N1-2022-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:15:y:2022:i:1:p:1-13 Template-Type: ReDIF-Article 1.0 Author-Name: Daniel Botero Guzman Author-Name: Anderson Stiveen Castro Alvarez Title: EFFECT OF THE CREDIBILITY OF THE CENTRAL BANK ON THE INFLATION OF THE MEMBER COUNTRIES OF THE PACIFIC ALLIANCE 2007-2017 EFECTO DE LA CREDIBILIDAD DEL BANCO CENTRAL SOBRE LA INFLACION DE LOS PAISES QUE CONFORMAN LA ALIANZA DEL PACIFICO 2007- 2017 Abstract: Central bank credibility is a fundamental characteristic for the effective control of inflation. This paper quantifies the central bank credibility of the member countries of the Pacific Alliance; by calculating an index consisting in six key sub-indices. Then, using macropanel techniques, the effect of credibility on inflation is estimated. The results obtained show that the central banks of Chile, Colombia, México y Perú have a good degree of credibility and this has an average negative and significant influence on inflation. Classification-JEL: E52, E58 Keywords: Central Bank, Credibility, Inflation, Monetary Policy Journal: Revista Internacional Administracion & Finanzas Pages: 15-28 Volume:15 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v15n1-2022/RIAF-V15N1-2022-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:15:y:2022:i:1:p:15-28 Template-Type: ReDIF-Article 1.0 Author-Name: Sonia Guadalupe Zermeno-Flores Author-Name: Tomas Cuevas-Contreras Author-Name: Jorge Quiroz Felix Author-Name: Karla Maria Gamez Galvan Title: PUBLIC-PRIVATE COLLABORATION NETWORKS FOR THE ESTABLISHMENT OF PUBLIC POLICIES FOR MEDICAL TOURISM IN SAN LUIS RIO COLORADO, SONORA REDES DE COLABORACIÓN PÚBLICO-PRIVADAS PARA EL ESTABLECIMIENTO DE POLITICAS PUBLICAS DE TURISMO MEDICO EN SAN LUIS RIO COLORADO, SONORA Abstract: Numerous governments and private sector groups have identified medical tourism (MT) as a priority for economic development, finding its fastest growing situation in the border cities of the countries. In view of the above, this writing is a descriptive study with a qualitative approach, that seeks through the review of literature and the information emanated in the plenary sessions of the Medical Tourism Council in San Luis Río Colorado, to identify collaboration networks public-private to lay the foundations for the formulation of public policies (PP), that increase the opportunities for the development of medical tourism in the city of San Luis Río Colorado, Sonora. The contributions are analyzed under the discourse interpretation methodology, through the generation of common codes in the form of categories, with the support of the qualitative analysis system Atlas.ti, as well as the analysis of networks with the use of the Pajek software. The conclusions obtained allow to demonstrate the interest of public-private collaboration for the execution of development strategies of the MT. However, the application of structural reforms and public policies emanating from the highest spheres of power, which have an impact on the entire tourism sector of the country, has been rejected Classification-JEL:L83, Z32, Z38 Keywords: Medical Tourism, Public Policies, Tourism Actors, Collaboration Networks Journal: Revista Internacional Administracion & Finanzas Pages: 29-39 Volume:15 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v15n1-2022/RIAF-V15N1-2022-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:15:y:2022:i:1:p:29-39 Template-Type: ReDIF-Article 1.0 Author-Name: Juana Maria Saucedo Soto Author-Name: Ana Lucia Ruiz Vigil Author-Name: Juan Bernardo Amezcua Nunez Author-Name: Adriana Mendez Wong Author-Name: Valeria Trejo Loera Title: BEHAVIOR OF UNIVERSITY STUDENTS REGARDING THE RESPONSIBLE DISPOSAL OF MASKS COMPORTAMIENTO DE LOS UNIVERSITARIOS EN CUANTO AL DESECHO RESPONSABLE DE LOS CUBREBOCAS Abstract: The World Health Organization (WHO) announced on January 30, 2020, COVID was a public health emergency of international concern. COVID spread around several countries and as a result increased dramatically the protective equipment used by doctors, nurses, health personnel and the general population. Many require the use more mouth covers or masks as an element to prevent the transmission of the virus and save lives. The objective of this research is to identify the behavior of university students regarding the process of disposing masks. The sample consisted of 387 people. The results show that 58.1% of women use cloth mouth covers and 29.9% of men. Regarding the frequency of use, 61.8% of the women used 1-2 disposable mouth covers per day. It was found that gender does influence the variable of cutting with scissors the threads of the masks before discarding them, with women being the ones who perform this action the most, with a significance of 0.042. Classification-JEL: I19, Q51, Q53 Keywords: Mouth Covers or Masks, Disposing of Masks, University Students Journal: Revista Internacional Administracion & Finanzas Pages: 41-49 Volume:15 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v15n1-2022/RIAF-V15N1-2022-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:15:y:2022:i:1:p:41-49 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: Williams Jesus Cortez Carrillo Title: TRIPTYCH, IDEAS TO ACQUIRE SPECIFIC KNOWLEDGE OF EXEMPT AND LIMITED INCOME IN MEXICO TRIPTICO, IDEAS PARA ADQUIRIR CONOCIMIENTO ESPECIFICO DE INGRESOS EXENTOS Y LIMITANTES EN MEXICO Abstract: The objective of this research is to identify the effects triptychs or brochures in the university students’ ability to develop ideas and to reach a conclusion. The analysis was developed in the year 2022, in the city of Monclova, Coahuila, Mexico. The problem arises when a student is assigned a law article to read/interpret, but the students cannot identify the central idea that the legislator wants to convey. The triptychs are considered small tax investigations that persuade a specific topic and can be the beginning of an important investigation. A brochure can be structured with a practical case, methodological requirements, procedures, arguments and illustrations that catches the student's attention. They can be great as a strategy for acquiring and developing knowledge. A question arises what income is considered exempt for natural persons? They are found in article 93 of the income tax law, for which four cases are presented in triptychs. In Mexico, the laws are complex and change daily, it is of interest to learn to understand learning techniques such as reading: reading makes the imagination fly and makes you think. University students are interested in learning to investigate law, but they don't know how to do it. This research uses a triptych to convey the idea of a specific topic and get to the point and obtain the benefit of teaching and learning Classification-JEL: K49, K34, K19 Keywords: Triptych, Brochure, Taxes, Exempt Journal: Revista Internacional Administracion & Finanzas Pages: 51-60 Volume:15 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v15n1-2022/RIAF-V15N1-2022-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:15:y:2022:i:1:p:51-60 Template-Type: ReDIF-Article 1.0 Author-Name: Guillermo Mejia Mendez Author-Name: Lidia Munguia Ines Author-Name: Laura Estefania Hernandez Galindo Title: DESIGN OF AN ENTREPRENEURSHIP MODEL FOR INDIGENOUS WOMEN IN THE STATES OF PUEBLA AND OAXACA DISENO DE UN MODELO DE EMPRENDIMIENTO PARA MUJERES INDIGENAS DE LOS ESTADOS DE PUEBLA Y OAXACA Abstract: Entrepreneurship in long periods of unemployment is an effective mechanism to promote business development in the country. It is necessary to promote the national business structure that is at an incipient and vulnerable level because the largest proportion of companies are micro, and small. For women to participate in the management and formation of companies is complicated. Indigenous women, in addition to facing the main problems of the entrepreneur such as financing and training, must also overcome a scenario of adverse discrimination due to their position as women and as indigenous. In the present investigation, a model of entrepreneurship of indigenous women in the states of Puebla and Oaxaca is developed, for which the ethnographic method was used, in order to understand the main problems of the protagonists, but also that it would be useful for entrepreneurship of other women. Classification-JEL: B21, D21, D04, J21 Keywords: Entrepreneurship, Indigenous, Woman Journal: Revista Internacional Administracion & Finanzas Pages: 61-69 Volume:15 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v15n1-2022/RIAF-V15N1-2022-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:15:y:2022:i:1:p:61-69 Template-Type: ReDIF-Article 1.0 Author-Name: Yadira Toledo Navarro Author-Name: Aaron Martinez Garcia Author-Name: Miguel Angel Ruiz Jaimes Title: INFORMATION AND COMMUNICATION TECHNOLOGIES AS A COMPETITIVE ADVANTAGE IN THE HOTEL SECTOR IN THE STATE OF MORELOS INFLUENCIA DE LAS TECNOLOGIAS DE LA INFORMACION Y COMUNICACION COMO VENTAJA COMPETITIVA EN EL SECTOR HOTELERO DEL ESTADO DE MORELOS Abstract: Information and Communication Technologies (ICT) in companies play a very important role in today's world; They contribute to improving the processes in the organization to achieve a competitive advantage in them. This research aims to identify the influence of Information and Communication Technologies as a competitive advantage in hotels in the municipalities of Cuernavaca, Tepoztlán and Jiutepec in the state of Morelos. The sample was calculated with 95% confidence and the measurement instrument was applied to 72 hotels with integrated services and without integrated services. For data processing, a statistical program was used. The results indicate that ICTs are part of the tools that incorporate the economic units of the sector studied; These hotels have equipment, software and networks to offer good service and attention to guests. Likewise, electronic commerce, the website and social networks are part of the strategies used as a strategy in satisfying customer needs. Finally, hotels that have equipment and incorporate technological tools into their processes have better internal and external communication, simplify management processes and satisfy customer needs. Classification-JEL: O14, M15, Z31 Keywords: Information and Communication Technologies, Electronic Commerce, Competitive Advantage, Hotels Journal: Revista Internacional Administracion & Finanzas Pages: 71-80 Volume:15 Issue: 1 Year: 2022 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v15n1-2022/RIAF-V15N1-2022-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:15:y:2022:i:1:p:71-80