Research protocol for the implementation of management control tools in the operational areas of a logistics facility in the state of Veracruz

Management control tools are of great importance for any organization, therefore, in this research work, the study of management control tools will be carried out in the operational areas of a logistics facility in the state of Veracruz. , to later develop a measuring instrument. The study proposes to design a measurement instrument based on a Likert scale, converting qualitative information into quantitative data by the researcher, which allows visualization and clarity in determining the ideal tools for the control management of the studied area. The instrument will be applied to the company's experts, since they provide reliable information and provide a reliable scenario. The information is analyzed by the researcher, to later design and define a proposal, a proposal that allows the correct selection of control management tools and comprehensively improve the organization.

Analysis of the changes with respect to the authorized donees in the Fiscal Code of the Federation of 2020, legal and accounting aspects

Mexico is the fifth country that collects the least in Latin America as a proportion of gross domestic product (GDP) and also the one with the lowest income from the value added tax, has highlighted the Organization for Economic Cooperation and Development (OECD) in the year 2020, (OCDE, 2020) derived from this, the Federal Executive proposed a series of reforms that allow increasing collection, among which the most notable is the Decree that reforms, adds and repeals various provisions of the Tax Law on the Income, the Law of Value Added Tax and the Fiscal Code of the Federation which has a direct effect on the so-called Authorized Grantees, this based on the fact that cases have been detected in which the income of the Authorized Grantees is not found. related to the activity authorized by the Law and carry out simulated operations. The objective of this work is to analyze the effects that this reform will have and try to foresee its immediate success.

Effect of the pandemic on the Distribuidora Los Paisas, through the study of leverage and activity

The purpose of this research is to analyze what has been the effect that the time of the pandemic has generated in the Distribuidora Los Paisas, at the time of the recovery of the portfolios and also to determine the degree of operational and total leverage that it has, in other words, profitability will be analyzed as it is an extremely important variable in a company that is aimed at returning profit to its owner, taking into account that its presence shows growth and its absence will lead to failure of it. The study will focus on a descriptive, documentary and exploratory methodology, so the information will be obtained from the company for the period 2019 and the year 2020. Interpreting the indicators resulted in accounts receivable not providing sufficient liquidity with a negative effect, resulting in complications in meeting their obligations.

Impact of COVID-19 on the labor market: case of Sonora, Mexico

This article identifies the impact that the COVID-19 contingency has had on the labor market in the state of Sonora in Mexico. Through a descriptive, cross- sectional and quantitative study, based on microdata from the Telephone Survey on COVID-19 and the INEGI Labor Market for the state of Sonora. The main effects that workers have had during the pandemic and how they have coped with this period of crisis are described. The results show the great impact that has been had in the state and what is the outlook for the future.

Residential tourism and environmental dynamics in Acapulco, Guerrero, Mexico: Case study “Las Palmas”

The central purpose of this study was to expose in a synthesized way the characteristics of residential tourism and environmental dynamics in the housing subdivision “Las Palmas” of Acapulco, Guerrero, Mexico. The applied methodology consisted of cabinet and field work, that included participant observation and application of 600 questionnaires to residents and residential tourists, this questionnaire was formed by 14 items. Results: a) an updated plan map of “Las Palmas”, b) characterization of the local residential tourism, c) environmental dynamic of the studied area and d) diagnosis of environmental character and residential tourism at an infra-local level. Conclusions: 1) second homes involves: a) the tourist as consumer of the house; b) the real estate market that offers in an attractive way this beach as destination and c) the entailment between the emitting and receiving space through "el Sol" highway (Cuernavaca-Acapulco); 2) use of the soil change from agriculturist to residential, has brought the modification of habitats; migration of birds and minor coverage of low deciduous forest and 3) “Las Palmas” represented favorable economic balances for real estate with the detonation of residential tourism through the West of the center of Acapulco.

Rural tourism, an option for the reactivation of tourism in the post-COVID era in Nayarit

The Covid-19 pandemic has impacted society in general, one of the activities that has been strongly affected is tourism; which in recent years had presented a constant growth in both the number of visitors and income. However, restrictions on mobility stopped this growth. In addition to the above, the social implications that these restrictive actions have brought about are also palpable in different areas. Therefore, after the arrival of the “new normal”, tourism actors have begun to generate strategies to reactivate this phenomenon. In Nayarit, the interest in promoting the implementation of new routes to rural areas, which are based on the identification of both natural and cultural elements. Therefore, this communication presents an option for the design of a rural tourism route in the municipality of San Blas, Nayarit; for which it begins with the identification of the cultural and natural wealth of the territory in question.

Investment for research at the Universidad Autónoma de Nayarit

Research is one of the substantive functions of Higher Education Institutions. For the promotion, development and strengthening of research, it is necessary the participation of academics, the promotion strategies on the part of the institutions and the investment of the state and federal governments. At the Autonomous University of Nayarit there is a great advance in indicators according to international rankings. From this arises, the need to inquire about the actions that are carried out to achieve it. In this work, the objective is to make known which are the strategies implemented by the institution and analyze the total investment in the last five years. For which a comparison is made of the two main sources of financing: Extraordinary Funds and Patronage Resources. It concludes in a reflection on the institutional strategies applied by the Autonomous University of Nayarit, the behavior of the resources provided by both sources of financing mentioned, and the institutional and federal policies.

Proposal for a business plan for the improvement of MSMEs: Jarcieria Kiki´s case

Micro, medium and small companies, known by the acronym MIPyMES, have been gaining more and more importance both in their contribution to the economy, but in the same way they have been affected with great demands for their development, as is the case of the establishment KIKI´S dedicated to the sale of cleaning products and hardware which starts from the problem of not having the regulatory and strategic elements that allow it to be competitive. That is why this article aims to describe elements of a business plan that made it possible to strengthen the cleaning supplies company through the use of marketing strategies and techniques that helped increase its sales and competitiveness. The methodology used was quantitative and qualitative, marketing tools such as benchmarketing were used and surveys were applied, which had a favorable impact on the company, since in the face of the COVID-19 pandemic the management for sales was complicated, therefore they designed strategies considering the guidelines for the establishments.

The Culinary Poblana; Tourism Competitiveness Strategy for the city of Puebla

Every city, town, or local community has its land, its water, its air, its landscapes, and its buildings. For many generations, community residents have used these resources for their survival. Tourism has been an activity that has made use of these resources, in order to make them attractive and offer them in the tourist markets. The city of Puebla is located in the regional and national context for the variety of its cuisine, as this is a fusion inspired by ingredients from Mesoamerica, Europeans brought in by the Spanish conquest which in turn are inspired by the Arabian cuisine, also Asian culinary elements were integrated, which led to an extraordinary and varied regional cuisine from the eighteenth century. Currently, gastronomic tourism is presented as an important motivator of the tourist trip, so the poblana cuisine represents a competitive tool for this segment of the tourism market.

The role of global value chains in the impact of the Covid-19 pandemic on the world economy

The biggest problem that this health crisis has presented is the strong impact it has had on the world economy. As never before, another phenomenon, the COVID-19 pandemic, has come to put world trade at serious risk. This article aims to expose that. The magnitude of the health crisis is a consequence of the development of the current economic growth model and the role that Global Value Chains, as a fundamental part of the structure of the economic growth model, have had on the impact that this health crisis has had on the worldwide economy.