Template-Type: ReDIF-Article 1.0
Author-Name: Eduardo Sandoval
Author-Name: Paula Urrutia 
Title: EL EFECTO DE LA CRISIS FINANCIERA SUBPRIME EN LOS MERCADOS ACCIONARIOS DESARROLLADOS. ESTIMACIONES APARENTEMENTE NO RELACIONADAS SUR VERSUS GARCH (1,1)
Abstract: Through this article we investigate the subprime financial crisis effect, with origin in the USA, on twenty three developed stock markets according to MSCI Barra classification. The effect was measured through Jensen’s alpha, which represents a measure of value creation or destruction. To do this, the sample period was divided into pre crisis, crisis and post subprime crisis. The results show that independent of the applied estimation methods, SUR and Garch (1,1), the stock markets of Belgium and Ireland were the most negatively affected by this event. International organisms and governance systems must continue improving the financial corporate governance associated with the credit system in order to minimize moral hazard problems that are transmitted to the stock markets.
Classification-JEL: G11, G15
Keywords: Subprime financial crisis, Jensen´s alpha, moral hazard
Journal: Revista Internacional Administracion & Finanzas
Pages: 1-17
Volume: 4
Issue: 1
Year: 2011
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n1-2011/RIAF-V4N1-2011-1.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:1-17

Template-Type: ReDIF-Article 1.0
Author-Name: Elvira Velarde Lopez
Author-Name: Zochitl Araiza Garza
Author-Name: Nidia Hernandez Castro
Author-Name: Lluvia Tobias Sierra 
Title: MANAGERIAL STRATEGIES AND INFORMATION TECHNOLOGY IN COAHUILA'S SMALL AND MEDIUM ENTERPRISES, ESTRATEGIAS DE DIRECCION Y TECNOLOGIAS DE INFORMACION EN PEQUENAS Y MEDIANAS EMPRESAS DE COAHUILA
Abstract: The objective of this research is to analyze the relationship between strategies adopted by business people when managing their companies. Of interest in this study is how enterprises adapt to the environment and what communication and information technologies (CIT´s) they use as a competitive factor. A structured questionnaire was applied to 137 small enterprises (SME's) from the central region of The State of Coahuila. The data was processed using the statistical software SPSS. The statistical test Cross Tabs shows that the coefficient of contingency is not significant at a 95% level of confidence. Therefore, it is not possible to assure that there is a relation between the type of strategy adopted by businesspeople in the process of adapting to the environment and the use of the CIT´s in the SME’s.
Classification-JEL: L10, M10, M15
Keywords: SMEs, strategies of management, CIT´s
Journal: Revista Internacional Administracion & Finanzas
Pages: 19-30
Volume: 4
Issue: 1
Year: 2011
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n1-2011/RIAF-V4N1-2011-2.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:19-30

Template-Type: ReDIF-Article 1.0
Author-Name: Leonel Rosiles Lopez
Author-Name: Celia Cruz Camez Contreras
Author-Name: Cruz Elda Macias Teran
Author-Name:  Santiago Perez Alcala
Title: COMMON PROPERTY AND FISCAL BENEFITS IN MEXICO, LA COPROPIEDAD Y SUS BENEFICIOS FISCALES EN MEXICO
Abstract: This research provides a review of the existing Mexican Tax Law, specifically income tax, Impuesto Empresarial a Tasa Unica and Value added Tax, that affects common property. The objective of this study is to assist individuals and businesses to understand the tax implication of existing Mexico fiscal law. Scenarios are provided to illustrate the tax implication when an individual has common property. Recommendations to taxpayers are provided and insights about future tax changes are discussed.
Classification-JEL: G3, H20, H24, H71,K34
Keywords: : tax law, common property, tax benefits, tax burden, income tax, federal and state tax
Journal: Revista Internacional Administracion & Finanzas
Pages: 31-46
Volume: 4
Issue: 1
Year: 2011
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n1-2011/RIAF-V4N1-2011-3.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:31-46

Template-Type: ReDIF-Article 1.0
Author-Name: Víctor Manuel Molina Morejon
Author-Name: Maria del Carmen Armenteros Acosta
Author-Name: Manuel Medina Elizondo
Author-Name: Jose Daniel Barquero Cabrero
Author-Name:  José de Jesus Espinoza Arellano
Title: ANALYSIS OF SMALL AND MEDIUM SIZE BUSINESS LOW SURVIVAL IN COAHUILA MEXICO, REFLEXION SOBRE LA SOBREVIVENCIA DE LAS PYME EN EL ESTADO DE COAHUILA, MEXICO
Abstract: This study analyzes the cause(s) of low survival rates for Small and Medium Size business in the State of Coahuila. The University of Coahuila-Torreon and the municipalities of Torreón, Frontera and Monclova, worked closely in the development of the study and data collection for the analysis. Interviews with experts, scholars, and successful SME owners were used as part of the study. The results are presented in order of importance.
Classification-JEL: M10
Keywords: small and medium size business, survival
Journal: Revista Internacional Administracion & Finanzas
Pages: 47-66
Volume: 4
Issue: 1
Year: 2011
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n1-2011/RIAF-V4N1-2011-4.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:47-66

Template-Type: ReDIF-Article 1.0
Author-Name: Claudia Erika Lopez Castaneda
Author-Name: Velia Veronica Ferreiro Martinez
Author-Name: Janette Brito Laredo
Author-Name:  Adriana Isabel Garambullo
Title: MILLENIUM GENERATION, DIVERSITY AND ACADEMIC IMPLICATIONS, LA GENERACION DEL MILENIO, SU DIVERSIDAD Y SUS IMPLICACIONES EN EL DESARROLLO ACADEMICO
Abstract: An essential component of facilitating learning is understanding students. Learning styles, attitudes and approaches of high school students differ from college students, from adult learners or from a mother who is trying to balance her professional and personal life. This paper is oriented to research characteristics of FIN Tecate students to determine the diversity extent of the student population, the generation they belong to, their preferences with regards to teaching and learning methods and the level of comfort with technology. The results show that the majority of the student population belongs to the millennium generation. The results show that they feel comfortable working with computers and technology. However, they use it primary for social netwoking. Each educational institution must establish strategies to meet student expectations and must find their own answers particularly since students often span from broad ranges of ages, learning styles, communication and technology preferences. We strongly believe that understanding students is the first step to education effectiveness.
Classification-JEL: I23
Keywords: learning methods, millennium generation, diversity, technology, academic development
Journal: Revista Internacional Administracion & Finanzas
Pages: 67-81
Volume: 4
Issue: 1
Year: 2011
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n1-2011/RIAF-V4N1-2011-5.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:67-81

Template-Type: ReDIF-Article 1.0
Author-Name: Juan Carlos Alicea Rivera  
Title: COMMUNITIES OF PRACTICE AND KNOWLEDGE MANAGEMENT: A DESCRIPTIVE STUDY, LAS COMUNIDADES DE PRACTICA Y LA GESTION DEL CONOCIMIENTO: UN ESTUDIO DESCRIPTIVO
Abstract: Research on knowledge management in organizations reveals that some projects fail because managers include technological and strategic dimensions in their design, but not human and sociocultural considerations. The formation of communities of practice in organizations represents an alternative to solve this problem, because its development includes the integration of all three factors. This study will explore what constitutes, as organizational phenomenon, such communities of practice, and how they differ on a structural and epistemological basis from knowledge management notion. The purpose of this descriptive study is to compare the fields of knowledge management and communities of practice, through identification, description and analysis of academic and popular articles published within those notions from 1995-2004. Although most of psychosocial and academic articles integrate all aspects of organizational knowledge: technological, managerial and psychosocial. They are different from knowledge management articles, which emphasize technological and popular orientation.
Classification-JEL: A12, J54, M12, M14, M53, M54
Keywords: Job satisfaction, labor management, worker empowerment, corporate culture, training, personnel management, employee participation
Journal: Revista Internacional Administracion & Finanzas
Pages: 83-100
Volume: 4
Issue: 1
Year: 2011
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n1-2011/RIAF-V4N1-2011-6.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:83-100

Template-Type: ReDIF-Article 1.0
Author-Name: Lilian Ivetthe Salado Rodriguez  
Title: OPEN EDUCATIONAL RESOURCES CONTRIBUTION TO THE LEARNING PROCESS OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN HIGHER EDUCATION, CONTRIBUCION DE LOS RECURSOS EDUCATIVOS ABIERTOS AL APRENDIZAJE SIGNIFICATIVO DE LAS TECNOLOGIAS DE INFORMACION Y COMUNICACION EN EL ESTUDIANTE UNIVERSITARIO
Abstract: The investigation was aimed to determine how open educational resources (OER) contribute to learning of information technologies and communication among higher education students. The study took place from August to November 2009 in a public university in northwestern Mexico. Three teachers and seventy-nine students participated in the study. Surveys and monitoring techniques were used in the study. The results show open educational resources do contribute to significant learning of the use of information technologies and communication.
Classification-JEL: I20
Keywords: Open Educational Resource (OER), significant learning, technologies of information and communication, college student
Journal: Revista Internacional Administracion & Finanzas
Pages: 101-114
Volume: 4
Issue: 1
Year: 2011
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n1-2011/RIAF-V4N1-2011-7.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:4:y:2011:i:1:p:101-114