Template-Type: ReDIF-Article 1.0 Author-Name: Luis Lenin Herrera Diaz de Leon Author-Name: Roberto Gonzalez Acolt Author-Name: Cristian Omar Alcantar Lopez title:TRANSFERS AND HORIZONTAL FISCAL IMBALANCES IN THE MAIN LARGE MUNICIPALITIES OF MEXICO TRANSFERENCIAS Y DESEQUILIBRIOS FISCALES HORIZONTALES EN LOS PRINCIPALES MUNICIPIOS GRANDES DE MEXICO Abstract: In 2007, the Mexican government carried out reforms for distributing and transferring resources to subnational governments in pursuit of a series of objectives. The most important objective was to reduce fiscal imbalances. The purpose of this article is to identify correlation between federal transfers and horizontal imbalances in municipal public finances. A longitudinal analysis was carried out with a panel data econometric tool for the 75 largest municipalities in Mexico during the years 2000 to 2016. Results show a positive relationship between horizontal imbalances with transfers. For every 1,000 pesos of transfer per inhabitant, the amount of horizontal fiscal imbalance increases by 1,087.75 pesos. In turn, the political factor influences 90% of the horizontal imbalances but only in the period 2008 to 2016. Classification-JEL: H77 Keywords: Fiscal Federalism, Federal Transfers, Fiscal Imbalances Journal:Revista Internacional Administracion & Finanzas Pages: 1-14 Volume:16 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v16n1-2023/RIAF-V16N1-2023-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:16:y:2023:i:1:p:1-14 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Hilda Hernandez Sandoval Author-Name: Gabriel Aguilera Mancilla Author-Name: Jose Luis Leal Espinoza Author-Name: Laura Leticia Gaona Tamez Author-Name: Sergio Arcos Moreno Author-Name: Eric Arturo Torres Hernandez title: PROCEDURE TO DETERMINE ACCUMULATIVE PROFIT OR DEDUCTIBLE LOSS AT THE EXCHANGE RATE IN MEXICO PROCEDIMIENTO PARA DETERMINAR LA GANANCIA ACUMULABLE O PERDIDA DEDUCIBLE AL TIPO DE CAMBIO EN MEXICO Abstract: The objective of this study is to determine cumulative gains or deductible losses, based on the exchange rate for financial factoring. This analysis was released in 2023 in the City of Monclova, Coahuila, Mexico. The problem is when the governed does not know the specific moment or the day the exchange rate must be applied to realize the cumulative gain or deductible loss based on the third paragraph of Article 20 of the Fiscal Code of the CFF Federation. An open question remains of how to determine the procedure of loss or gain? The paper begins with a conceptualization, legal argumentation of laws, codes, financial information and standards. We provide numerical tables with an accounting approach, fiscal approach, and of a qualitative nature. We question what, how, when, where and why? These techniques help us reason and therefore apply in the tax environment. Results in eight numerical tables are presented to exemplify the procedures that taxpayers must carry out when operations in foreign currency are received with financial factoring. We argue for applying the previous day exchange rate by the Bank of Mexico, according to the Official Gazette of the Federation to compare the accounting and fiscal concerns. Classification-JEL: K49, M4, M2 Keywords: Taxes, Exchange Rate, Financial Factoring Journal:Revista Internacional Administracion & Finanzas Pages: 15-24 Volume:16 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v16n1-2023/RIAF-V16N1-2023-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:16:y:2023:i:1:p:15-24 Template-Type: ReDIF-Article 1.0 Author-Name: Aaron Martinez Garcia Author-Name: Leoncio Aguilar Negrete Author-Name: Yadira Toledo Navarro Title: INSTITUTIONAL VALUES AS PART OF AN ORGANIZATIONAL CULTURE LOS VALORES INSTITUCIONALES COMO PARTE DE UNA CULTURA ORGANIZACIONAL Abstract: Organizational culture is a way of building a community through a series of held values that are within an organization. Hence, the values of an organization are characterized by the behavior displayed by each of the company's members, from the highest hierarchical level to the lowest one of the organizational structure. The objective of this research is to identify assimilation of values promoted by the Polytechnic University of the state of Morelos to members of the university community as part of this organizational culture. The methodology used in this research is based on the quantitative research paradigm. The type of research applied is explanatory-descriptive research. The diagnosis carried out was based on a Google Forms Questionnaire as a measurement instrument. The questionnaire includes 25 questions, with a Likert-type scale, using the descriptive and inferential statistical method. The response obtained was from 350 university community participants (students, teachers, administrators). Part of the results obtained from the questionnaires reveal the University promotes teamwork, solidarity, gender equality, equal opportunities for community members and encourages collaboration as part of the institutional values. Therefore, the findings indicate that the university community practices the values promoted as part of the Organizational Culture of the Institution. Classification-JEL: M12, M14 Keywords: Value, Internalization, Organizational Culture, Cooperation Journal:Revista Internacional Administracion & Finanzas Pages: 25-34 Volume:16 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v16n1-2023/RIAF-V16N1-2023-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:16:y:2023:i:1:p:25-34 Template-Type: ReDIF-Article 1.0 Author-Name: Terrance Jalbert Author-Name: Jonathan D. Stewart Title: TIME VALUE OF MONEY TEACHING TOOL EXTENSIONS: THE INCLUSION OF GROWING ANNUITIES VALOR TEMPORAL DEL DINERO EXTENSIONES DE LAS HERRAMIENTAS DE ENSENANZA: LA INCLUSION DE LAS ANUALIDADES CRECIENTES Abstract: Earlier research develops tools to assist professors in teaching time value of money concepts. These tools systematically walk students through questions to identify the appropriate technique to solve a problem. This paper extends these tools by incorporating growing annuities into the analysis and giving users additional calculation capabilities. The paper develops a visual tool that provides users an easy method for identifying time value of money problems. The analysis shows calculations for growing annuities, including some previously unavailable calculations. The paper surveys textbooks to identify if and how growing annuities have been incorporated in business education pedagogy. Classification-JEL: M40, M41, M52, A22, A23 Keywords: Time Value of Money, Tools, Grown Annuities, Business Education Journal:Revista Internacional Administracion & Finanzas Pages: 35-53 Volume:16 Issue: 1 Year: 2023 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v16n1-2023/RIAF-V16N1-2023-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:16:y:2023:i:1:p:35-53