Template-Type: ReDIF-Article 1.0
Author-Name: Vicente Ruiz Herran
Author-Name: Miguel Angel Perez Martinez
Author-Name: Aitziber Olasolo Sogorb
Title: THE WEAK FORM OF THE EFFICIENT MARKET IN THE SPANISH STOCK MARKET: A STUDY BASED ON USE OF ACTIVE STRATEGIES MANAGEMENT HIGH FREQUENCY DATA, LA HIPOTESIS DEBIL DE EFICIENCIA EN EL MERCADO BURSATIL ESPANOL: USO DE ESTRATEGIAS ACTIVAS DE INVERSION CON DATOS DE ALTA FRECUENCIA
Abstract: The aim of this paper is to evaluate the impact of temporary frequency data used for the calculation of moving averages on the implementation of active strategies. We analyze if the use of different frequency moving averages (1 and 15 minutes) have a significant impact on the yields earned with the investment technique. We analyze differences between yields of a passive strategy and yields obtained through a moving averages strategy. Finally, we compare the risk of an active strategy with that of a passive strategy.
Classification-JEL: G14 
Keywords: high frequency data, moving averages, efficient market
Journal: Revista Internacional Administraction and Finanzas
Pages: 1-14
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-1.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:1-14

Template-Type: ReDIF-Article 1.0
Author-Name: Jessica Lizbeth Cisneros Martinez
Author-Name: Cruz Elda Macias Teran
Author-Name: Leonel Rosiles Lopez
Author-Name: Sosima Carrillo
Title: HOW TO PREVENT A NEGATIVE IMPACT FROM SINGLE RATE BUSINESS TAX OR CORPORATE FLAT RATE TAX ON MEXICO MAQUILADORAS,¿COMO LOGRAR QUE EL IMPUESTO EMPRESARIAL A TASA UNICA NO IMPACTE NEGATIVAMENTE LAS FINANZAS DE LAS MAQUILADORAS EN MEXICO?
Abstract: In this study, we identify the financial impact caused by the Single Rate Business Tax, also known as Corporate Flat Rate Tax on Mexican Maquiladoras. Specifics of the Corporate Flat Rate Tax including computations, taxable base, and tax credits are presented. Next, a comparison between this tax and the Income Tax is provided. Finally, we analyze the impact of the Corporate Flat Rate Tax on a maquiladora or manufacturing company in Mexico. The results show no impact on liquidity due to this new tax.
Classification-JEL: F43, H25, H27, H32, K34
Keywords: Tax Law, Law and Economics, Corporate Flat Tax, Single Rate Business Tax, Trade
Journal: Revista Internacional Administraction and Finanzas
Pages: 15-28
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-2.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:15-28

Template-Type: ReDIF-Article 1.0
Author-Name: Jorge Hernandez Palomino
Author-Name: Jose de Jesus Espinoza
Author-Name: Ramón Mario Lopez Lopez
Title: ORGANIZATIONAL VALUES IN THE MIPYMES,VALORES ORGANIZACIONALES EN LAS MIPYMES
Abstract: This descriptive research uses a quantitative research design to measure the influences of organizational values in the performance of MIPYMES. The article describes the process through which the MIPYMES adopt organizational values as a way to improve business. We use Pearson correlation and the hierarchical linear model. The analysis confirms the existence of a statistically significant relationship between organizational values and business performance.
Classification-JEL: J24, L19, L21
Keywords: Organizational values, organizational performance, SMEs
Journal: Revista Internacional Administraction and Finanzas
Pages: 29-41
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-3.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:29-41

Template-Type: ReDIF-Article 1.0
Author-Name: Elvira Velarde Lopez
Author-Name: Edna de la Garza Martinez
Author-Name: Eunice Coronado Rojas 
Title: THE DEVELOPMENT OF TECHNOLOGICAL CAPABILITIES AND THE LINKAGE WITH EDUCATIONAL AND GOVERNMENT INSTITUTIONS IN THE SMALL AND MEDIUM ENTERPRISES OF THE METALWORKING INDUSTRY IN THE CENTRAL REGION OF THE STATE OF COAHUILA, MEXICO,EL DESARROLLO DE CAPACIDADES TECNOLOGICAS Y LA VINCULACION CON INSTITUCIONES EDUCATIVAS Y GUBERNAMENTALES EN LAS PYMES DE LA INDUSTRIA METALMECANICA DE LA REGION CENTRO DE COAHUILA, MEXICO
Abstract: In this paper, we analyze the relationship between the development of technological capabilities, education, government institutions and Small and Medium Enterprises (SMEs) in the metalworking industry in the central region of the State of Coahuila. Fifty metalworking industry SMEs were analyzed using a structured questionnaire. The results show a statistically significant relation between the levels of investment capabilities and joint projects between training centers and government institutions.
Classification-JEL: D92, E22, L14, O32, O33
Keywords: Capabilities, Technology, cooperation, SMEs, Investment
Journal: Revista Internacional Administraction and Finanzas
Pages: 43-56
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-4.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:43-56

Template-Type: ReDIF-Article 1.0
Author-Name: Blanca Rosa Garcia Rivera
Author-Name: Ignacio Alejandro Mendoza Martinez
Author-Name: Lizbeth Magdalena Puerta Sierra
Title: DOES DOWNSIZING REALLY AFFECT INNOVATIVE BEHAVIOR, ORGANIZATIONAL COMMITMENT, EMPLOYEE SECURITY AND LEARNING ABILITIES IN A FOOD MANUFACTURING FACILITY IN MEXICO?, ES EL DOWNSIZING UN FACTOR DE IMPACTO SOBRE LOS COMPORTAMIENTOS INNOVADORES, EL COMPROMISO ORGANIZACIONAL Y LAS CAPACIDADES DE APRENDIZAJE DE LOS TRABAJADORES DE UNA EMPRESA DE ALIMENTOS EN MEXICO?
Abstract: This research describes how downsizing affects innovative behavior, learning abilities, organizational commitment and employee security in a food manufacturing facility in Mexico. A survey was given to 55 employee survivors after downsizing. The questionnaire was adapted from Marquez, Galende and Cruz (2006), modified to add 4 variables that measure learning abilities. The questions have a Likert scale of 5 points to analyze the perceptions of the direct employees. We completed a correlation and descriptive analysis, using spearman´s correlations to identify the relationship between the proposed variables. We
found high correlation within all model variables.
Classification-JEL: M12
Keywords: Personnel layoff, downsizing, innovative behavior, employee security, learning abilities
Journal: Revista Internacional Administraction and Finanzas
Pages: 57-78
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-5.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:57-78

Template-Type: ReDIF-Article 1.0
Author-Name: Manuel Medina Elizondo
Author-Name: Maria del Carmen Armenteros Acosta
Author-Name: Liliana Guerrero Ramos
Author-Name: Jose Daniel Barquero Cabrero
Title: MANAGERIAL SKILLS FROM A STRATEGIC VIEWPOINT: A PROCEDURE FOR THEIR IDENTIFICATION AND PERFORMANCE ASSESSMENT,LAS COMPETENCIAS GERENCIALES DESDE UNA VISION ESTRATEGICA DE LAS ORGANIZACIONES: UN PROCEDIMIENTO PARA SU IDENTIFICACION Y EVALUACION DEL DESEMPENO
Abstract: This study presents a model for identifying and assessing managerial skills as a way to improve both personal and organizational performance. Given the complex nature of the phenomenon, our method embraces the analysis of documents, applies focus group to academicians and entrepreneurs, and draws from interviews and questionnaires. The data is processed through diffuse compensatory logic. As a result we obtained a hierarchical tree of managerial skills from both professional and academic perspectives. The tree has two levels: higher and lesser complexity skills. The validation was performed using a 360 degrees technique. The proposed procedure or model has applications both for firms and for syllabus design for management courses.
Classification-JEL: M12
Keywords: managerial skills, identification, performance assessment
Journal: Revista Internacional Administraction and Finanzas
Pages: 79-100 
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-6.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:79-100

Template-Type: ReDIF-Article 1.0
Author-Name: Lucila Zarraga Cano
Author-Name: Victor Manuel Molina Morejon
Author-Name: Jose Gabriel Ruiz Andrade
Author-Name: Enrique Corona Sandoval 
Title: A MODEL PROPOSAL TO IMPROVE COMPETITIVENESS OF TOURIST GUIDE SERVICES IN THE CITY OF CANCUN, Q. ROO, PROPUESTA DE UN MODELO PARA MEJORAR LA COMPETITIVIDAD EN EL SERVICIO DE LOS GUIAS DE TURISTAS EN LA CIUDAD DE CANCUN, Q. ROO
Abstract: This study presents a model to standardize service quality control for tour guides in Cancun, Mexico. The model seeks to assists tour guides and tourism providers in assessing service quality and to improve performance and subsequently revenue and repeat customers.
Classification-JEL: M1, M10
Keywords: Tourism, quality, competitiveness, service, revenue
Journal: Revista Internacional Administraction and Finanzas
Pages: 101-112
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-7.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:101-112

Template-Type: ReDIF-Article 1.0
Author-Name: Lilian Ivetthe Salado Rodriguez
Author-Name: Reyna Isabel Ochoa Landin
Author-Name: Erika Patricia Alvarez Flores
Title: IMPLEMENTATION OF THE MOODLE PLAFORM IN CESUES, ANALISIS DEL IMPACTO ACADEMICO DE LA IMPLEMENTACION DE LA PLATAFORMA MOODLE EN EL CESUES
Abstract: This investigation was aimed to determine the academic impact of the Moodle platform in CESUES and to determine its contribution to teachers and students of different educational programs. This study took place from November 2010 to February 2011 in a public university in northwestern Mexico. Twenty six teachers and one hundred twenty five students participated. The study is based on a descriptive design where the questionnaire is used as a technique for data collection. The results indicate that easy access to information through the user-friendly interface Moodle platform helps students be more autonomous in learning and to develop better homework or projects.
Classification-JEL: I20
Keywords: e-learning platform, academic impact, Moodle, technology in education
Journal: Revista Internacional Administraction and Finanzas
Pages: 113-127
Volume: 5
Issue: 2
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n2-2012/RIAF-V5N2-2012-8.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:113-127