Template-Type: ReDIF-Article 1.0 Author-name: Rafael Marrero Diaz Title: LEVEL OF FAMILIARITY OF PROFESSOR, STUDENTS, AND PROFESSIONAL WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS IN PUERTO RICO, GRADO DE FAMILIARIDAD QUE TIENEN LOS PROFESORES, ESTUDIANTES Y PROFESIONALES CON RELACION A LA POSIBLE ADOPCION DE LAS NORMAS INTERNACIONALES DE INFORMACION FINANCIERA Abstract: This research examined the level of familiarity of professors, students, and professionals in the area of accounting from Puerto Rico. We focus specifically on agreements of convergence between Financial Accounting Standard Board and International Accounting Standard Board. We studied and evaluated the level of familiarity these groups have with the international financial reporting standards and possible adoption in the United States and therefore in Puerto Rico. We use a questionnaire to obtain the data of this study. We analyzed and interpreted the data using the Kruskal-Wallis test, Dunn test, and t-test. We statistically compare the statistical similarity between the three groups. The results highlighted that in terms of familiarity, the group of professors was most familiar with the convergence and International Financial Reporting Standard (IFRS). This group is between neutral and familiar with the agreements and IFRS convergence. The groups composed of students and professionals were not familiar with the agreement of convergence and IFRS. Classification-JEL: F23, M16, M41 Keywords: Accounting, International Financial Reporting Standards, Convergence, Generally Accepted Accounting Principles, Puerto Rico, Professor, Students and Accountant Professional Journal: Revista Internacional Administraction and Finanzas Pages: 1-22 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-V8N1-2015-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:1-22 Template-Type: ReDIF-Article 1.0 Author-name: Carmen Estela Carlos Ornelas Author-name: Jorge Alberto Rodriguez Steffani Author-name: Ma. del Carmen Liquidano Rodriguez Author-name: Maria de los Angeles Silva Olvera Author-name: Yolanda Gonzalez Adame Title: IMPACT OF MANAGEMENT SUPPLY CHAIN ON THE COMPETITIVE PERFORMANCE IN MANUFACTURING COMPANIES IN AGUASCALIENTES, MEXICO, IMPACTO DE LA GESTION DE LA CADENA DE SUMINISTROS SOBRE EL DESEMPENO COMPETITIVO EN EMPRESAS MANUFACTURERAS DE AGUASCALIENTES, MEXICO Abstract: The objective of this study was to analyze the relationship between supply chain management and the competitive performance of 60 companies in the Mexican state of Aguascalientes. We examine data collected from a questionnaire applied to one manager of each company. The dimensions of management supply chain were: customer focus, cooperation, integration, coordination, development, information management and continuous improvement. The dimensions of competitive performance were cost competitive performance, competitive performance in flexibility, competitive performance in quality and competitive performance in innovation ability. The data was analyzed using four multiple linear regression analysis in which the dependent variables were the dimensions of competitive performance. The supply chain management practices did not explain cost competitive performance, but explained part of the variability of competitive performance in flexibility, competitive performance in quality and competitive performance in innovation ability. Classification-JEL: M1 Keywords: Supply Chain Management, Competitive Performance, Manufacturing Companies Journal: Revista Internacional Administraction and Finanzas Pages: 23-36 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-V8N1-2015-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:23-36 Template-Type: ReDIF-Article 1.0 Author-name: Maricela Carolina Pena Cardenas Author-name: Ma. Guadalupe Diaz Diaz Author-name: Alejandra Carrillo Puente Title: RELATIONSHIP OF ORGANIZATIONAL CLIMATE AND JOB SATISFACTION IN A SMALL FAMILY BUSINESS, RELACION DEL CLIMA ORGANIZACIONAL Y LA SATISFACCION LABORAL EN UNA PEQUENA EMPRESA FAMILIAR Abstract: The present investigation was undertaken to identify the relation between organizational climate and job satisfaction of administrative and operational workers at a Small Family Business of the metalworking industry located in Monclova, Coahuila. We provide the company´s management, suggestions for change, strengthening and improvement. The sample consists of twenty workers who answered a structured questionnaire, Likert-type scale to diagnose organizational climate Organizational Model was used Weisbord Six Casillas (1976), consisting of 35 items corresponding to 7 variables. To measure job satisfaction JSS redesigned the instrument Spector (1985), consisting of 40 reagents including 10 variables. Reliability analysis yielded a Cronbach’s alpha coefficient for the scale of job satisfaction and organizational climate of 0.89 and 0.851 respectively. Once tabulated data, statistical treatment consisted of calculating frequencies Stockings Contingency Coefficients and Significance Levels. Classification-JEL: J28, L61, M10 Keywords: Satisfaction, Job Satisfaction, Motivation, Organizational Climate Journal: Revista Internacional Administraction and Finanzas Pages: 37-50 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-V8N1-2015-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:37-50 Template-Type: ReDIF-Article 1.0 Author-name: Cristobal Fernandez Robin Author-name: Jorge Cea Valencia Author-name: Paulina Santander Author-name: Roberto Melo Orrego Title: SPECIAL INTEREST TOURISM: MARKET RESEARCH OF MOTIVATION FROM A CUSTOMER, TURISMO DE INTERESES ESPECIALES: INVESTIGACION DE MERCADO SOBRE LAS MOTIVACIONES DESDE LA PERSPECTIVA DEL CLIENTE Abstract: The present study aims to identify the main motivations of people deciding their holiday destinations within the special interest tourism in Chile's central coast. The methodology was an exploratory qualitative phase through in-depth interviews and a second quantitative stage conclusive where the main findings and recommendations of this study were obtained. The results suggest offering family-oriented activities and increased cultural offerings. Classification-JEL: M310 Keywords: Special Interest Tourism, Motivation, Market Research, Multivariate Analysis, Marketing Journal: Revista Internacional Administraction and Finanzas Pages: 51-68 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-v8N1-2015-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:51-68 Template-Type: ReDIF-Article 1.0 Author-name: Roberto Jose Taboada Gonzalez Author-name: Gerardo Gabriel Alfaro Calderon Author-name: Federico Gonzalez Santoyo Title: PORTFOLIO SELECTION UNDER UNCERTAINTY OF POWER GENERATION, SELECCION BAJO INCERTIDUMBRE DE PORTAFOLIOS DE GENERACION ELECTRICA Abstract: This paper analyzes the Mexican power plant generation portfolio using the Markowitz portfolio model, to help the planning of electric power generation in the country. It presents the fundamental concepts of Modern Portfolio Theory and the analysis of a case study that uses seven technologies of power generation, with variations in the constraints. The portfolio that results from application of the method proposed in this paper, offers at the same time a reduction in the risk and increase in returns. The goal of this paper is not to substitute any current planning method but to give an additional tool to help in decision making. Classification-JEL: G, H8, C6 Keywords: Portfolio, Risk, Uncertainty, Investment, Planning Journal: Revista Internacional Administraction and Finanzas Pages: 69-78 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-V8N1-2015-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:69-78 Template-Type: ReDIF-Article 1.0 Author-name: Luis Aguilera Enriquez Author-name: Octavio Hernandez Castorena Author-name: Oscar Perez Veyna Title: RELATIONSHIP SUPPLY CHAIN MANAGEMENT AND INFORMATION TECHNOLOGY AND COMMUNICATION IN PRODUCTION PROCESSES TO IMPROVE COMPETITIVENESS OF MANUFACTURING SMEs IN AGUASCALIENTES,LA RELACION DE LA GESTION DE LA CADENA DE SUMINISTRO Y LAS TECNOLOGIAS DE LA INFORMACION Y COMUNICACIÓN EN LOS PROCESOS PRODUCTIVOS PARA MEJORAR LA COMPETITIVIDAD DE LA PYME MANUFACTURERA EN AGUASCALIENTES Abstract: This research examines the relationship and importance of competitiveness in manufacturing SMEs regarding Supply Chain Management and the use of Information Technology and Communication in Production Processes. We analyze the influence managers of manufacturing SMEs for communication. We find information technologies significantly improve communication and information flow between suppliers, actors and integrated supply customers. The supply of resources improve the efficiency of the production processes. Results were obtained from employers through a personalized survey conducted between March and April 2012. The objective is to determine how manufacturing SMEs in Aguascalientes, improve their competitiveness by having a close link between production processes, Supply Chain Management and appropriate use of Information Technology and Communication. We examine a sample of 120 companies which have from 11 to 250 employees each. Classification-JEL: L61, L91, M11, M15, M20 Keywords: Supply Chain Management, Information Technology and Communication, Production Processes, Competitiveness, Manufacturing SME Journal: Revista Internacional Administraction and Finanzas Pages: 79-91 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-V8N1-2015-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:79-91 Template-Type: ReDIF-Article 1.0 Author-name: Luis Enrique Ibarra Morales Author-name: Emma Vanessa Casas Medina Author-name: Erika Olivas Valdez Author-name: Karla Maria Barraza Martínez Title: SUSTAINABLE MARKETING AS GLOBAL POSITIONING STRATEGY IN THE MEXICAN FRANCHISE OPERATING IN THE CITY OF HERMOSILLO, SONORA,EL MARKETING SUSTENTABLE COMO ESTRATEGIA DE POSICIONAMIENTO GLOBAL EN LAS FRANQUICIAS MEXICANAS QUE OPERAN EN LA CIUDAD DE HERMOSILLO, SONORA Abstract: Sustainable companies are in vogue. But, is not a fad, it's a trend. In this context and given the wave of "green", many companies, especially Mexican franchises, wish to join this effort. It is not uncommon to find that some companies begin to include one or more organic products as part diversification of its offerings, or even start implementing sustainable actions as an integral part of their marketing plan. A company can then truthfully say that it adheres to sustainable practices. To market sustainability, you must know and understand where and under what conditions inputs are sourced. If it is a good renewable who processes it and how it does it, what social and environmental impacts involves production of the product, which market you do get, how it is distributed and at what price it sells, how it is used and then how it is discarded, in order to differentiate and position in an increasingly competitive market. This research analyzes the information obtained through the application of structured questionnaires and Mexican franchises operating in Hermosillo, Sonora, from the perspective and inclusion of the three "P's" in the philosophy of sustainable marketing. Classification-JEL: M14, M16, M30, M31 Keywords: Sustainable Marketing, Diversification, Franchises Journal: Revista Internacional Administraction and Finanzas Pages: 93-109 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-V8N1-2015-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:93-109 Template-Type: ReDIF-Article 1.0 Author-name: HEctor Alfonso GonzAlez Guerra Author-name: Victor Manuel Molina MorejOn Author-name: Cynthia Carolina PeNa Mancillas Title: WHY DON’T MEXICAN EMPLOYEES REPORT OBRERVED ETHICAL DEVIATIONS IN THEIR BUSINESSES?, PORQUE LOS MEXICANOS NO REPORTAMOS DESVIACIONES ETICAS EN NUESTROS NEGOCIOS? Abstract: A significant portion of employees in companies in Mexico, where there is a defined process of integrity, do not report ethical deviations that occur. The results of a survey applied to 816 people of 5 companies located in 6 cities in Mexico are represented. Respondents hold various positions in these companies with an average age of 31 years and average tenure of 11 years in their correspondent companies. Linear regression were performed to identify socio-demographic and employment characteristics associated with the lack of reporting of deviations observed. The outcome was that this problem is less frequent in employees with higher organizational and cultural levels. The groups of variables that identify reasons why ethical deviations are not reported include: fear of retaliation by the bosses; the lack of corrective actions on detected deviations; lack of confidentiality in the process and institutional immunity to personnel of higher hierarchy in the organization, including senior staff. Factor analysis and Structural Equations Modeling were applied to the data. Classification-JEL: M14 Keywords: Ethical Deviation, Fear, Lack of Trust Journal: Revista Internacional Administraction and Finanzas Pages: 111-134 Volume: 8 Issue: 1 Year: 2015 File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n1-2015/RIAF-V8N1-2015-8.pdf File-Format: Application/pdf Handle: RePEc:ibf:riafin:v:8:y:2015:i:1:p:111-134