Template-Type: ReDIF-Article 1.0
Author-name: Marco Alberto Valenzo-Jimenez
Author-name: Evaristo Galeana-Figueroa
Author-name: Jaime Apolinar Martinez-Arroyo
Title: COMPETITIVENESS AND SUPPLY CHAIN MANAGEMENT IN THE AVOCADO EXPORTING INDUSTRY IN MEXICO, COMPETITIVIDAD Y SUPPLY CHAIN MANAGEMENT EN LA INDUSTRIA EXPORTADORA DE AGUACATES EN MEXICO
Abstract: This research shows the status of Supply Chain Management (SCM) in the avocado exporting companies industry located in the State of Michoacan, Mexico. We examine how it affects the competitiveness of the sector and how these companies can become more competitive in the U.S. market. A questionnaire of 137 questions was applied to analyze factors such as management relationship with customers and suppliers, and return management aspects such as demand management, compliance orders, manufacturing flow management, inventory management, merchandising, and transportation management. The results show the situation that avocado exporting companies located in the state of Michoacan held. We place them on a Likert scale in a range of Regular Competitiveness Management Supply Chain with 446.0 units. This indicates that the analyzed companies, as a whole, reached only 69 percent of expected levels of competitiveness.
Classification-JEL: M10, Q13, Q17
Keywords: Competitiveness, Supply Chain Management, Exporting Industry
Journal: Revista Internacional Administraction and Finanzas
Pages: 1-19
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-1.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:1-19

Template-Type: ReDIF-Article 1.0
Author-name: Blanca Rosa Garcia Rivera
Author-name: Sonia Elizabeth Maldonado-Radillo
Author-name: Maria Concepción Ramirez Baron
Title: DETERMINATION OF GENDER DIFFERENCES USING THE SCALES OF LIMITATIONS (WLQ), WORK (OC) ORGANIZATIONAL COMMITMENT AND MBI MASLACH IN A GROUP OF HEALTH SECTOR PUBLIC SERVANTS, DETERMINACION DE LAS DIFERENCIAS DE GENERO USANDO LAS ESCALAS DE LIMITACIONES EN EL TRABAJO (WLQ), COMPROMISO ORGANIZACIONAL (OC) Y MBI DE MASLACH EN UN GRUPO DE SERVIDORES PUBLICOS DEL SECTOR SALUD
Abstract: This study is a descriptive, transversal research with a non-experimental design about the emotional affective state of public health workers. The main goal was to identify levels of depersonalization, emotional exhaustion, personal achievement and organizational commitment related to the working conditions of a sample of nurses. We analyze by gender differences and detect relations between the subscales. We worked with a sample of 200 employees; in the collection of the data, the Maslach MBI scale, the Allen and Meyer Organizational Commitment scale and the Work Limitations Questionnaire (WQL) were used. We decided not to include the results of the Work Limitations Questionnaire (WLQ) due to the low reliability value obtained in the questionnaire. The results identified states within a normal level and no differences in gender. We also found strong positive correlations between the subscales. This confirms the prevalence of emotional disturbances (depersonalization, emotional exhaustion, personal achievement, commitment related to the working conditions) found in previous studies.
Classification-JEL: M12
Keywords: Burnout, Depersonalization, Emotional Exhaustion, Personal Achievement, Organizational Commitment, Working Conditions, Nurses
Journal: Revista Internacional Administraction and Finanzas
Pages: 21-36
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-2.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:21-36

Template-Type: ReDIF-Article 1.0
Author-name: Mario Rene Chan Magana
Author-name: Fernando Jorge Gameros Camara
Author-name: Juan Francisco Balam Mena
Title: RISK ANALYSIS OF THE TOURISM SECTOR COMPANIES IN THE SOUTH OF THE STATE OF YUCATAN, ANALISIS DE RIESGO EN LAS EMPRESAS DEL SECTOR TURISTICO DE LA ZONA SUR DEL ESTADO DE YUCATAN
Abstract: Financial managers should focus their efforts on business management to achieve permanent solutions to the problems cited by Montaño Pérez de la O. (2011). They should do this at the lowest possible cost to achieve reasonable benefits to their inherent risk. This research focuses on determining the perception of business risk within companies located in the southern region of Yucatán state, México. We examine firms within the tourism sector. We focus on some internal control actions that employers in this sector carry out to minimize the impact dimensions related to the operational risks including financial, technological, information, human resource and external factors.
Classification-JEL: G01, G11, G110, G32
Keywords: Risk, Business Risk, Risk Management, Internal Control
Journal: Revista Internacional Administraction and Finanzas
Pages: 37-53
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-3.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:37-53

Template-Type: ReDIF-Article 1.0
Author-name: Edna Isabel de la Garza Martinez
Author-name: Nidia Estela Hernandez Castro
Author-name: Elvira Velarde Lopez
Author-name: Vanessa Marmolejo Fabela
Title: THE ASSESSMENT AND ACCREDITATION OF ACADEMIC PROGRAMS AND THEIR IMPACT FROM THE STUDENT PERCEPTION, LA EVALUACION Y ACREDITACION DE LOS PROGRAMAS ACADEMICOS Y SU IMPACTO DESDE LA PERCEPCION ESTUDIANTIL
Abstract: Educational quality assurance in the Public Universities of Mexico requires an assessment and accreditation process by an agency recognized by the Council for the accreditation of higher education. The programs the agency offers were accredited in 2005 re-accredited in 2011. The present study evaluates the impact of accreditation from the perception of students that belong to the student community. Quantitative information from 241 students were obtained via a structured questionnaire. Our analysis gave us information about the student´s perception regarding its institution, the plans and programs, the professors, the resources and its auto-perception regarding the skills development among others, as well as the level of satisfaction with received training and with their professional career.
Classification-JEL: I23
Keywords: Educational Quality, Academic programs of Assessment and Accreditation, Impact
Journal: Revista Internacional Administraction and Finanzas
Pages: 55-65
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-4.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:55-65

Template-Type: ReDIF-Article 1.0
Author-name: Elizabeth Lourdes Gomez Gutierrez
Author-name: Maria del Carmen Armenteros Acosta
Author-name: Liliana Guerrero Ramos
Author-name: Sandra Lopez Chavarria
Title: RELATIONSHIP AMONG THE ENTREPRENEUR WOMEN'S PROFILE AND THE ACCESS TO MICROCREDITS: AN ANALYSIS IN MICRO CORPORATIONS OF SALTILLO, COAHUILA, RELACION ENTRE EL PERFIL DE LAS MUJERES EMPRENDEDORAS Y EL ACCESO A LOS MICROCREDITOS: UN ANALISIS EN MICRO EMPRESAS DE SALTILLO, COAHUILA
Abstract: The gender focus referred to in economic empowerment results in huge interest at the regional level. This investigation analyzes the relationship among the entrepreneur women's profile and access to microcredit in the state of Coahuila, Mexico. The empirical questionnaire reached a sample of 50 micro and small corporations in Saltillo, Coahuila. We apply a survey that measures perception of business women in the sectors of industry, commerce and services. There is evidence of the conjunction of motives, necessity and opportunity to start a business. They have major concentration in commerce and services sectors, and more than 75% of the women have economic dependents. There is no discrimination regarding access to microcredit, however not all possibilities or offers that exist are used.
Classification-JEL: E44, J16
Keywords: Entrepreneur Women's, Economic Empowerment, Microcredit
Journal: Revista Internacional Administraction and Finanzas
Pages: 67-81
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-5.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:67-81

Template-Type: ReDIF-Article 1.0
Author-name: Aida R. Lozada Rivera
Title: SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES
Abstract: Efforts to standardize accounting standards have been relevant since 1973, with the creation of the IASC. International Accounting Standards Board (IASB) was created in 2001. This entity currently regulates the International Financial Reporting Standards for public companies or full IFRS. These are mainly aimed at satisfying the demands of investors in international stock markets. However, there is another sector that requires standardized and quality reporting. Creditors, government and regulators belong to a group of users that need uniform financial information, enabling them to rate companies, analyze disclosure and make decisions. Addressing the claim of these, in 2009 the IASB, creates the IFRS for SMEss or little IFRS. The main attraction for adoption is that they have minimum requirements for implementation and disclosure. It is pertinent to investigate whether these requirements are a seductive element that motivates companies to implement them. The study emphasized disclosure requirements and a comparison that shows simplicity in the application of little IFRS. The trend of adoption varies between continents. The advantages and disadvantages of these rules are listed, statistics of adoption and ideas for further academic research.
Classification-JEL: F20, F23, M40, M41
Keywords: IFRS, IFRS for SMEs, Converge Route
Journal: Revista Internacional Administraction and Finanzas
Pages: 83-103
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-6.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:83-103

Template-Type: ReDIF-Article 1.0
Author-name: Jorge Antonio Rangel Magdaleno
Author-name: Luis Aguilera Enriquez
Author-name: Martha Gonzalez Adame
Title:  THE INFLUENCE OF INNOVATION AND FINANCIAL INFORMATION IN COMPETITIVENESS OF MANUFACTURING SMALL AND MEDIUMSIZED ENTERPRISE, LA INFLUENCIA DE LA INNOVACION Y LA INFORMACION FINANCIERA EN LA COMPETITIVIDAD DE LA PEQUENA Y MEDIANA
EMPRESA MANUFACTURERA 
Abstract: This research measures the impact of innovation and financial information on the competitiveness of manufacturing among Small and Medium-Sized Enterprises (SMEs). The aim is to analyze the most relevant aspects related to innovation, financial information and the impact of these on business competitiveness, identifying the significance and interrelationships. For this study, we considered a sample of 149 SMEs in the manufacturing sector of the state of Aguascalientes, Mexico. The results show evidence that intervention of specialized external consultants and a lack of patent protection are the most relevant factors in innovation for the sample. The impact of financial information on the competitiveness of such companies is also relevant.
Classification-JEL: M40, M20, L60
Keywords: Innovation, Financial Information, Competitiveness, SMEs Manufacturing
Journal: Revista Internacional Administraction and Finanzas
Pages: 105-119
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-7.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:105-119

Template-Type: ReDIF-Article 1.0
Author-name: Martin Alberto Rodriguez Brindis 
Title: PRICING POLICY: A NEW METHODOLOGY BASED ON COSTCOMPETITIVE STRUCTURE OF THE COMPANY, POLITICA DE FIJACION DE PRECIOS: UNA NUEVA METODOLOGIA BASADA EN LA ESTRUCTURA DE COSTOS-COMPETENCIA DE LA EMPRESA
Abstract: This paper presents a theoretical review of the different approaches used by companies to set price of their products, showing the scope and limitations of each. It also presents a new methodology in pricing policy based on cost and competition, having in mind the whole cost structure of the company versus the competition prices in order to estimate and suggest a price. This is done using a weighing scheme that allows us to assign an appropriate weight to the main competitors in the target market of the company and a weight to the cost structure of the firm.
Classification-JEL: D40, L11, M29
Keywords: Pricing, Price Strategies, Cost Structure, Competition
Journal: Revista Internacional Administraction and Finanzas
Pages: 121-128
Volume: 8
Issue: 2
Year: 2015
File-URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v8n2-2015/RIAF-V8N2-2015-8.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:riafin:v:8:y:2015:i:2:p:121-128