Template-Type: ReDIF-Article 1.0 Author-name: Oscar Suarez Fernandez Title: THE NEUTRALITY OF THE FORWARD-LOOKING INFORMATION,LA NEUTRALIDAD DE LA INFORMACION PREVISIONAL Abstract: The near term vision of the company is potentially relevant information for decision-making from different users of financial information. The aim of this paper is to analyze the information content of forward-looking information disclosed in the director´s report. In the univariate analysis we conclude that the tone of the forward-looking information is optimistic regardless of the company´s performance, so we confirm that the forecasts are not neutral. But, in the multivariate analysis we found that within that optimism in forecasts is a more optimistic tone among companies that improved results obtained in the following year. Therefore, the tone has some informative content. Classification-JEL: M40, M41, M49 Keywords: Forward-Looking Information, Impression Management, Tone Journal: Revista Internacional Administraction and Finanzas Pages: 1-11 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:1-11 Template-Type: ReDIF-Article 1.0 Author-name: Zochitl Araiza Garza Author-name: Elvira Velarde Lopez Author-name: Maricela Chavez Rangel Title: THE RELATIONSHIP BETWEEN INTERCOMPANY COOPERATION AND THE DEVELOPMENT OF TECHNOLOGICAL CAPABILITIES IN SMES OF THE METALWORKING INDUSTRY OF THE CENTRAL REGION OF COAHUILA, MEXICO, LA COOPERACION INTEREMPRESARIAL Y SU RELACION CON EL DESARROLLO DE LAS CAPACIDADES TECNOLOGICAS EN LAS PYMES DE LA INDUSTRIA METALMECANICA DE LA REGION CENTRO DE COAHUILA, EN MEXICO Abstract: The interactive nature in the process of technological change promotes cooperation between enterprises. The firms decide to collaborate with various types of cooperation, affecting the development of their technological capabilities. This paper aims to answer the questions: Which level of technological development capabilities is achieved by cooperating and non-cooperating firms? Which is the relationship between the types of intercompany cooperation and the development of technological capabilities in small and medium enterprises (SMEs) of the metalworking industry in the central region of the state of Coahuila in Mexico? The methodology was to obtain quantitative information through a structured questionnaire applied to 50 SMEs metalworking sector and region. The data were analyzed by SPSS software, using Cross Tabs and Spearman correlation coefficient. We found at a confidence level of 99%, there is a positive relationship of 0.794 between inter-firm cooperation and technological capabilities. The analysis also showed positive correlation between the types of intercompany cooperation and the different types of technological capabilities. Classification-JEL: L14 Keywords: Intercompany Cooperation, Technological Capabilities, Metalworking Industry SME Journal: Revista Internacional Administraction and Finanzas Pages: 13-29 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:13-29 Template-Type: ReDIF-Article 1.0 Author-name: Ramon Sebastian Acle Mena Author-name: Mario Antonio Burguete Garcia Title: NOSTALGIC MARKETING AND ITS RELATION WITH CONSUMPTION OF CORN PRODUCTS IN A MEXICAN MIGRANTS POPULATION, EL MARKETING NOSTALGICO Y SU RELACION CON EL CONSUMO DE PRODUCTOS DE MAIZ EN LOS MIGRANTES MEXICANOS Abstract: This study was conducted during the summer of 2012 using a marketing approach. The overall objective was to identify the relationship of nostalgic marketing and consumption of corn products in a migrant Mexican population located in Los Angeles, California. This study provides theoretical knowledge that the mixed marketing approach is not true for any context as indicated by different theoretical approaches. The empirical results presented are for consumption according to nostalgia using a quantitative approach, achieving a nostalgic mix application model to determine the relationship between marketing and consumption of corn products according to nostalgic desires. We used a simple and practical form for innovative marketing concepts for nostalgic products, nostalgia and consumer marketing tactics and consumption according to nostalgia. Classification-JEL: M3, M31, D1, D12, Q1, Q13, F2, F2 Keywords: Nostalgic Marketing, Corn Products, Migrant Population Journal: Revista Internacional Administraction and Finanzas Pages: 31-43 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:31-43 Template-Type: ReDIF-Article 1.0 Author-name: Maria Brenda Gonzalez Herrera Author-name: Ernesto Geovani Figueroa Gonzalez Author-name: Rosa Carmin Gonzalez Peyro Title: THE IMPACT OF LEADERSHIP STYLE ON SMES: CASE GOURMET CATERING IN DURANGO, MEXICO, INFLUENCIA DEL LIDERAZGO SOBRE EL CLIMA ORGANIZACIONAL EN PYMES: CASO CATERING GOURMET DE DURANGO, MEXICO Abstract: For the SMEs (small and medium enterprises), it is necessary to know how workers perceive their environment, with the goal to improve their administration and avoid facing problems that may make them vulnerable. The PYMES are the motor of Mexico´s economy, and their productivity depends on their personnel. The importance of this motivated the development of an investigation where inventory was used to measure the organizational climate, applied to the company´s Catering Gourmet of Durango, Mexico population. This permitted us to learn the worker´s perception of the environment that exists in the organization. The study was quantitative. The objectives of the study were: to learn the organizational climate that workers perceived, determine the influence that leadership practices in the rest of the organizational climate factors; and generate recommendations about leadership. The most relevant result was the strong relationship between leadership and other components of organizational climate. Classification-JEL: M12 Keywords: Organizational Climate, Leadership, SMEs Journal: Revista Internacional Administraction and Finanzas Pages: 45-62 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:45-62 Template-Type: ReDIF-Article 1.0 Author-name: Lucila Villa Perez Author-name: Santiago Gonzalez Velasquez Author-name: Marcela Patricia Ahumada Toscano Title: MEMORABLE SHOPPING EXPERIENCE IN FURNITURE STORES OF TIJUANA – SAN DIEGO BORDER,EXPERIENCIA MEMORABLE DE COMPRA EN TIENDAS MUEBLERAS DE LA FRONTERA TIJUANA– SAN DIEGO Abstract: This article explains how consumers create memorable shopping experiences when shopping at furniture department stores. The research took into account two samples. One sample was composed of Mexican consumers from Tijuana who purchased in furniture department stores like Coppel, Elektra and Muebles Dico located in Tijuana BC. The other, also composed of Mexican consumers but living in San Diego, was a sample of consumers that purchased furniture in the Ikea store of San Diego Ca. The research was made through a quantitative non-experimental methodology and transactional descriptive type. This last technique consisted of surveys to customers of each of the companies mentioned, in-depth interviews with managers of stores in Tijuana BC, and participant observation techniques within establishments for Ikea. We found customer loyalty in these stores because of the use of merchandising activities. Classification-JEL: M31 Keywords: Memorable Shopping Experience, Merchandising, Department Store Furniture, Loyalty Journal: Revista Internacional Administraction and Finanzas Pages: 63-76 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:63-76 Template-Type: ReDIF-Article 1.0 Author-name: Manuel Medina Elizondo Author-name: Sandra Lopez Chavarria Author-name: Liliana Guerrero Ramos Author-name: Francisco Canibe Cruz Author-name: Martin Jaramillo Rosales Title: STRATEGIC ANALYSIS FOR MICRO, SMALL AND MEDIUM ENTERPRISES (MSME): AN EMPIRICAL STUDY IN TORREON, COAHUILA, MEXICO, ANALISIS ESTRATEGICO PARA EL DESARROLLO DE LAS MICRO, PEQUENAS Y MEDIANAS EMPRESAS (MPYMES): ESTUDIO EMPIRICO EN TORREON, COAHUILA, MEXICO Abstract: Micro, Small and Medium Enterprises (MSMEs) are a decisive element in the business world. They create jobs and provide a source of employment for regions and nations. They have disadvantages such as lack of professionalism in their management, and advantages, in their flexibility. The goal of this study is to analyze the situation of these enterprises in Torreón. We wish to identify their strengths and weaknesses, and to make comparisons with studies in the State of Coahuila and Iberoamérica. We examine stratified finite population comprised of 113 subjects out of 2,480. The questionnaire and the structure of the database were provided by FAEDPYMES. The methodology included descriptive analyzes, ANOVA and hypothesis testing. The results were analyzed and conclusions fell into four categories: Characterization of companies, expectations and business climate, Strategy and Organization, Technology and Innovation, and Key Performance Indicators. Classification-JEL: M00 Keywords: Micro Small and Medium Sized Enterprises, Strategic Development, Business Climate, Strategy and Organization, Technology and Innovation Journal: Revista Internacional Administraction and Finanzas Pages: 77-94 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:77-94 Template-Type: ReDIF-Article 1.0 Author-name: Ma. de los Angeles Monterde Valenzuela Author-name: Alonso Bustamante Lopez Title: ORGANIZATIONAL CLIMA, LEARNING AND COMPETITIVENESS IN SMALL AND MEDIUM ENTERPRISES), AMBIENTE LABORAL, APRENDIZAJE Y COMPETITIVIDAD EN LA PEQUENA Y MEDIANA EMPRESA Abstract: Small and Medium Enterprises (SMEs) need consistent training to respond effectively to environment demands. However, they have limited physical space within them, which suggests the most valuable thing they have, is the human resource. How can this resource can be endangered, with no investment, future expectations and exposed to galloping obsolescence? This research was conducted in SMEs of Hermosillo, Sonora, Mexico, from January 2010 to June 2011, and aims to examine workers' perceptions among their job environment. The study found that about 80% of workers observed in companies are not motivated to improve performance because of irregular work-space conditions that prevent development and learning activities. Results found different aspects such as temperature, noise and bad light service as the most common problems presented. Classification-JEL: M12, D21 Keywords: Learning, Competitiveness, Job Performance Journal: Revista Internacional Administraction and Finanzas Pages: 95-106 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:95-106 Template-Type: ReDIF-Article 1.0 Author-name: Francisco Isaias Ruiz Cesena Author-name: Judith Juarez Mancilla Author-name: Placido Roberto Cruz Chavez Author-name: Mauro A. Monroy Cesena Title: INTRA-INDUSTRY TRADE IN THE RELATIONSHIP MEXICO-CANADA, EL COMERCIO INTRAINDUSTRIAL EN LA RELACION MEXICO-CANADA Abstract: This paper is a result of a survey conducted inside the Commercial Research Workshop, Customs and Business Centre of the Universidad Autónoma de Baja California Sur. We contrast actual and theoretical trade relations between México and Canada, with International theory. When a country enters a process of free trade and market expansion, population welfare is increased and industry enters a process of convergence between partner countries, leading to an increase in trade participation among industries', sectors and similar companies known as IIT. Intra Industries Trade increased significantly in some areas and decreased in others in accordance to theory. Findings are consistent with previous studies, which show other dynamics, allowing us to elucidate which phenomena such behaviors can be attributed. Classification-JEL: C43, F10, F14, F15, Q56 Keywords: Intra-Industry Trade, Commercial Relationships, Indicator and Trade Journal: Revista Internacional Administraction and Finanzas Pages: 107-120 Volume: 7 Issue: 2 Year: 2014 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v7n2-2014/RIAF-V7N2-2014-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:7:y:2014:i:2:p:107-120