Template-Type: ReDIF-Article 1.0 Author-Name: Jose G. Aguilar Barcelo Author-Name: Natanael Ramirez Angulo Author-Name: Carlos Hernandez Campos Title: MICROENTERPRISE MARKET ENTRY AND ITS RELATIONSHIP WITH THE LIFE EXPECTANCY OF INFORMAL MICROENTERPRISES IN MEXICO, LA ENTRADA AL MERCADO DE LAS MICROEMPRESAS INFORMALES EN MEXICO Y LA RELACION CON SU EXPECTATIVA DE VIDA Abstract: Using data from the National Survey of Micro Businesses and the National Survey of Urban Employment (Mexico), we determined the motivations for starting a business and the life expectancy of informal micro entrepreneurs for the period 1994-2008. The results demonstrated greater growth in the informal microenterprise sector and a longer life expectancy. The results also show a tendency by entrepreneurs to select an informal business model as a profitable way of doing business. As per market entry, established small businesses enter a new market voluntarily while self-employed microenterprises enter a new market involuntarily. Classification-JEL: D22, E26, J11, J21 Keywords: parallel economy, informal microenterprise, entrepreneurship motivation, life expectancy at birth, Weibull distribution Journal: Revista Internacional Administracion & Finanzas Pages: 1-14 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:1-14 Template-Type: ReDIF-Article 1.0 Author-Name: Sergio Ivan Ramirez Cacho Author-Name: Javier Montoya del Corte Author-Name: Francisco Javier Martinez Garcia Title: THE IMPACT OF THE NEW INTERNATIONAL STANDARD ON AUDITING REGARDING MATERIALITY ON BUSINESS: EMPIRICAL EVIDENCE ON MEXICO AND SPAIN, 15 IMPACTO COMERCIAL DE LAS NUEVAS NORMAS INTERNACIONALES DE MATERIALIDAD EN AUDITORIA: EVIDENCIA EMPIRICA EN MEXICO Y ESPAÑA Abstract: International Standard on Auditing 450 raises new challenges for auditors. It imposes, among other things, an increased workload and requires them to use their professional judgment in a more intensive and reflective way. This article presents an empirical analysis of the impact of the International Standard on Auditing 450 on the business relationship between auditors and their clients. The results show that despite a likely increase of qualified opinion reports, the credibility and image of the audited entity does not decrease. The results show that the International Standard on Auditing 450 does not impact the cost of the audit service. The results support the notion that the auditing company may not be faced with loss of customers or a deteriorating customer relationship. Classification-JEL: M21, G21, G24 Keywords: Qualitative factors, Audit materiality, International Standards on Auditing, International Financial Crisis Journal: Revista Internacional Administracion & Finanzas Pages: 15-29 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:15-29 Template-Type: ReDIF-Article 1.0 Author-Name: Aracely Madrid Author-Name: Adrian Chaparro Author-Name: Raime Bustos Author-Name: Antonio Rios Title: DESIGNING A STRATEGIC PLANNING TOOL APPLYING ARTIFICIAL NEURAL NETWORK THEORY, DISENO DE UNA HERRAMIENTA DE PLANIFICACION ESTRATEGICA APLICANDO TEORIA DE REDES NEURONALES ARTIFICIALES Abstract: In this study, a model for strategic planning based on artificial neural networks is presented. This proposed artificial neural network model goes beyond projections and statistical analysis. Based, on an algorithm, the proposed model offers strategy optimization and assists management in building a competitive advantage. The presented model is flexible, adaptive, fault tolerant, robust, and has learning capability. Classification-JEL: C45; M10; M15 Keywords: Strategic planning, DSS, artificial neural networks Journal: Revista Internacional Administracion & Finanzas Pages: 31-44 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:31-44 Template-Type: ReDIF-Article 1.0 Author-Name: Ernesto Eduardo Nieto Sanchez Author-Name: Virginia Guadalupe Lopez Torres Author-Name: Sonia Elizabeth Maldonado-Radillo Title: SUSTAINABILITY AND NORMS COMPLIANCE, AN OPPORTUNITY TO INCREASE CORPORATE PROFITABILITY: THE CASE OF AN ELECTRONIC MANUFACTURING PLANT IN BAJA CALIFORNIA, LA SUSTENTABILIDAD Y EL CUMPLIMIENTO DE NORMAS, UNA OPORTUNIDAD PARA ELEVAR LA RENTABILIDAD OPERATIVA DE LAS EMPRESAS: EL CASO DE UNA PLANTA DE MANUFACTURA ELECTRONICA EN BAJA CALIFORNIA Abstract: There is increased pressured for corporations to be socially responsible and environmentally friendly. This study analyzes sustainability challenges faced by enterprises in the XXI century after the enactment of Directive 2002/95/EC. Directive 2002/95/EC, restrictions and regulation on handling and production of hazardous substances (RoHS), issued by the European Parliament and the Council of the European Union in 2006. This Directive requires countries to use electronic and mechanical equipment with low levels of heavy metals, corrosion inhibitors and retardants. The study shows the financial benefits generated by compliance with 2002/95/EC in the transition to lead-free molten on an electronics plant in Ensenada, Baja California, Mexico. This study analyzes costs and benefits of the transition to lead-free molten and demonstrates overall manufacturing gains of more than nine dollars in revenue per dollar invested. Classification-JEL: D23 Keywords: Sustainability, RoHS, Profitability Journal: Revista Internacional Administracion & Finanzas Pages: 45-60 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:45-60 Template-Type: ReDIF-Article 1.0 Author-Name: Emma Vanessa Casas Medina Author-Name: Carlos Alberto Gonzalez Camargo Title: DATA MINING USEFULNESS FOR REGIONAL HIGHWAY AND CARGO PLANNING: THE CASE OF BOLIVIA, EVALUACION DE LA UTILIDAD DE LA MINERIA DE DATOS PARA LA PLANEACION DE VIAS PARA EL TRANSPORTE DE CARGA REGIONAL CASO DE ESTUDIO: BOLIVIA Abstract: In the study, we evaluate the usefulness of data mining for road transportation planning in Bolivia. We conducted a data mining exercise using information generated by the National Institute of Statistics. The study is limited to the states as established by political division of Bolivia. During the development of the study, we identified regional clusters with relevant areas for investment in transport infrastructure that may lead to improved competitiveness. We performed a correlational analysis using data mining. We analyzed the components, factors and identified clusters. We compared this information with the map of existing roads and their characteristics. Finally, we analyzed the reason why some projects were not considered by the IIRSA initiative. We concluded that data mining is a useful tool to solve classification problems in transportation planning. Classification-JEL: F23, R42 R48 Keywords: Cargo, Data Mining, Logistic Journal: Revista Internacional Administracion & Finanzas Pages: 61-73 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:61-73 Template-Type: ReDIF-Article 1.0 Author-Name: Cipriano Domingo Coronado Gariía Author-Name: Karla Susana Barron Arreola Author-Name: Juan Manuel Ocegueda Hernandez Title: THE BEHAVIOR THE NAYARIT ECONOMY 1988-2008, EL COMPORTAMIENTO DE LA ECONOMIA NAYARITA 1988-2008 Abstract: We use the post-Keynesian view of economic growth to analyze Nayarit economic growth from 1988 to 2008. A standard method of classification by sector (manufacturing, trade and services) and municipal classification set out in State Development Plan were used in the analysis. Classification-JEL: O40, O47 Keywords: economic growth, specialization, sector, geographic regionalization Journal: Revista Internacional Administracion & Finanzas Pages: 75-86 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:75-86 Template-Type: ReDIF-Article 1.0 Author-Name: Maria Dolores Sanchez Fernandez Title: THE ORGANIZATIONAL SOCIAL RESPONSABILITY: STAKEHOLDERS FUTURE MANAGERS,LA RESPONSABILIDAD SOCIAL ORGANIZATIVA: STAKEHOLDERS FUTUROS DIRECTIVOS Abstract: Organizations are betting on the social responsibility of organizations as a source for future sustainability. There is concern about how business resources are managed and how they will be managed in the future, especially in times of crisis. Giving strategic value to social responsibility is an approach gaining strength across industries. Specifically, management is incorporating balanced guidelines to social responsibility strategies that add value to stakeholders. This study presents an analysis of organizational social responsibility and its integration with the organization strategy. Classification-JEL: M14, A13, L22, D11, L15, A22 Keywords: organizational social responsibility, stakeholders, future managers Journal: Revista Internacional Administracion & Finanzas Pages: 87-101 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:87-101 Template-Type: ReDIF-Article 1.0 Author-Name: Santiago Garcia Carvajal Author-Name: Fernando Aleman Ramirez Title: LA GERENCIA DE PORTAFOLIO DE TARJETAS DE CREDITO EN COLOMBIA Abstract: In this study, we propose a model for portfolio management that allows credit card product category development according to segment based strategic analysis. The model proposes behavior segmentation procedures for long term bank-client relationship development. The behavior is due to penetration strategies applied on the small capacity of indebtedness consumer. It concludes with the necessity to alert card users to aggressive marketing strategies. Classification-JEL: D14, D18, H81, M31 Keywords: Credit Cards, Strategic Marketing, Consumer Behavior Journal: Revista Internacional Administracion & Finanzas Pages: 103-120 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:103-120 Template-Type: ReDIF-Article 1.0 Author-Name: Sonia Elizabeth Maldonado-Radillo Author-Name: Ana Ma. Guillen Jimenez Author-Name: Rafael Ernesto Carranza Prieto Title: ORGANIZATIONAL COMMITMENT IN PUBLIC UNIVERSITY ADMINISTRATIVE EMPLOYEES,EL COMPROMISO ORGANIZACIONAL DEL PERSONAL ADMINISTRATIVO EN UNA UNIVERSIDAD PUBLICA Abstract: Organizational Commitment is defined as the degree to which an employee experiences a bond with their organization. This concept has an important place in the study or organizational behavior. The purpose of this research was to identify the level of organizational commitment in employees of a public university and the relation between three different types of organizational commitment. This study is correlationalexploratory with a nonexperimental research design. To collect data, Meyer & Allen’s Organizational Commitment Questionnaire (OCQ) was used to measure organizational commitment. Participants in the research included 70 employees who worked in the administrative field at a public university. The main results allow us to affirm that the majority of employees have a normal level of commitment to organization. A correlation analysis between the factors of organizational commitment revealed that a significant relationship exists between affective commitment–normative commitment and affective commitment–continuance commitment but not between normative commitment-continuance commitment. Classification-JEL: M12 Keywords: Organizational commitment, employee university, affective commitment, continuance commitment, normative commitment Journal: Revista Internacional Administracion & Finanzas Pages: 121-131 Volume: 4 Issue: 4 Year: 2011 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v4n4-2011/RIAF-V4N4-2011-9.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:4:y:2011:i:4:p:121-131