Impact of COVID-19 on the economic-financial health of the company REIPROACERO S. A., during the periods 2019-2020

This research article focused on evaluating the economic-financial situation of the company REIPROACERO SA, through the application of financial analysis methods and financial ratios, in order to determine the impact caused by the COVID-19 pandemic. On the other hand, within the investigative process the scientific method is applied, since it allowed to have an approach to the fact of interest, having contact with the data and information and real facts, which provided clues for the formulation of hypotheses and antecedents, building knowledge and leading to the verification of the same. Likewise, the qualitative descriptive approach was used, since the Financial Statements of the company, obtained from the Superintendencia de Compañias, Valores y Seguros, were analyzed; with a documentary design because information was obtained from scientifically recognized sources such as journals, articles in order to scientifically strengthen research. Where the results obtained showed excessive liquidity, low profitability and poor portfolio rotation.

Diagnosis on competitiveness indicators of micro-enterprises in the textile and clothing industry in Cajeme, Mexico

Objective. Establish a diagnosis of the current situation of the textile and clothing industry through external and internal competitiveness variables to determine best practices that facilitate investors' decision-making. Methodology. The study has two approaches: the qualitative one through the measurement of the perceptions of the entrepreneurs and the quantitative one through the measurement of the results obtained. The research is exploratory, since it works on knowledge gaps that have different results depending on the context; It is descriptive because specific results for micro-enterprises are shown. The research is non-experimental, since there is no control over the variables. Use descriptive statistics to explain the results. Contribution. Within the variables of competitiveness with respect to the environment, it was found that 61% of entrepreneurs do not know the price of their main competitors' products, 60% decided not to distribute flyers or physical advertisements, 41% of microentrepreneurs do not study supply trends. Future research can analyze the effects of the COVID19 pandemic on the performance of organizations

Critical variables in the profile of the seller of new vehicles in the Toluca Valley

One of the industries that contribute a greater proportion to the GDP in Mexico is the automotive industry, which is why it is one of the engines of the National economy. Given the diversity of brands that compete in the market, differentiation is a very important element, however it is necessary to adapt to consumer preferences and know how to communicate it. In this sense, the sales staff of the automotive marketer is responsible for identifying the needs of the potential customer and convincing him about the purchase. The objective of this research is to analyze the seller's profile using the MORACH feedback model, to identify the critical variables for successful sales, as well as the areas of opportunity for the sales force. It is analyzed by applying the MORACH model and the 360 ° Assessment. The main contribution is to provide the identification of critical factors in times of crisis, such as that caused by COVID-19.

The context of the impact of the COVID-19 contingency in establishments with foreign trade operations

The general objective is to be able to know the impact that has been generated in the establishments with operations in foreign trade derived from the contingency COVID-19. Therefore, the review is done from the perspective of knowing the state of Mexican and Guanajuato companies that have foreign trade as an activity, which sector they belong to, which of them manage foreign trade programs such as IMMEX, and that it is important to highlight their impact as well. On the other hand, important data such as the results of the National Institute of Statistics and Geography (INEGI) are considered, such as the fact that 17% of the economic units in Mexico with international trade transactions are macro companies and concentrate 82% of the value of foreign trade of manufacturing companies, just as foreign trade represents approximately 65% of the GDP and exports about 30% in recent years. Therefore, it is concluded that the pandemic achieved great changes by which, Mexicans instead of taking it as an economic stoppage, quickly took it as an opportunity to create micro-enterprises achieving in this way opportunities, as well; it changed the way countries relate to each other and how governments face the problem on a daily basis, but it can be stated that neither international trade nor foreign trade stops, because they are part of an activity that determines the survival of world economies and without which life today could not be conceived. In this way, it is expected that in the following years; products will be exported to different countries, generating an increase in wealth within Mexico, as has been shown in the last semester of 2020 with the increase of Mexican exports.

Coffee production and marketing in the municipality of Cuetzalan del Progreso, Puebla, Mexico

It is a privilege to present a regional study on coffee growing in the Northeastern Mountains of Puebla. It has been a historical region where the cultivation of aromatic coffee was introduced due to its geographical and cultural characteristics. The ethnic groups that predominate are Nahwatl and Totonac, who have combined the cultivation of coffee with other basic crops. Coffee has been a perennial and shade crop, that has been adapted to the regional climatic conditions. In Mexico the 5 main States with the largest coffee production are: Chiapas, Veracruz, Oaxaca, Puebla and Guerrero. The State of Puebla has a significant quantity of production at a national and international level. The price of coffee is quoted internationally on the stock exchanges in the Futures Markets of the New York and London Stock Exchanges where brokers operate in financial transactions, in view of this situation it is important to analyze the relationships established between international financial markets prices and how the national, regional and local price is derived, as well as the determination of the living conditions of indigenous producers in the municipality of Cuetzalan del Progreso, Puebla.

Business model for a catfish fish processor

In the Mixteca Poblana, there are aquaculture farms producing catfish (Ictalurus punctatus), which is a freshwater fish and its international trade is relatively recent. The producers have found in this activity an opportunity for economic development, since it represents an additional source of income in the face of the lack of jobs in the same area. The commercialization of the carcass meat of this type of fish, is difficult due to the ignorance of the same in the market, in addition to the date there has not been an added value that allows to introduce this meat in points of sale with greater demand of aquaculture products. Currently, food products were developed, with catfish meat. The objective is to formulate a proposal of agribusiness processing company of catfish meat in value-added products, that allow to increase the consumption and therefore the production of this fish, bringing with it greater economic benefits for the aquaculture farms of the aforementioned region. The business plan for this processing plant is structured based on the Canvas model methodology, which is a tool for shaping business ideas and allows finding key factors for the success of the project.

Analysis of article 69-B of the CFF and the tax culture

The economic situation in our country, the emergence of new companies and the disappearance of others, makes many taxpayers resort to unconventional strategies, in order to avoid compliance with tax obligations as established in the regulations, to improve their finances , This, many of the times they do it by resorting to some figures inherent to evasion practices, those that imitate and others that give tax effects, the authority colloquially calls them EFOS and EDOS, Companies that Invoice Simulated Operations and Companies that Deduct Simulated Operations . The taxpayer who resorts to the use of this evasion practice and who is identified by the competent authority, will have to abide by the procedure established in article 69-B of the Federal Tax Code. The work shows the analysis of this procedure, and the relationship that it has with an adequate Tax Culture, through the implementation of an adequate Fiscal Citizenship.

Comparative analysis of unemployment and inflation in Mexico

The article examines, based on panel regressions, the long-term relationship between inflation and economic growth based on information for 70 countries and annual data for 1950-2010 The results do not find evidence of a significant trade-off between in fl ation and long-term growth for this sample and period, except if national experiences with average annual in fl ations above the annual 65% threshold are included. That is, outside regimes with persistently very high rates of inflation, there is no systematic or significant inverse relationship between inflation and the growth rate of productive activity. The absence of such long-term trade-off for the aggregate panel is far from implying that for any individual economy the inflation undermines its growth only if it exceeds the 65% per annum The analysis by groups of countries reveals that the value of the threshold of significance is a function of the current monetary regime.

Statement of Cash Flows and financial analysis: The case of a multinational company in Mexico

The statement of cash flows, based on the financial information standard (NIF) B-2, issued by the Mexican Council of Financial Information Standards (CINIF, whose objective is to present to users, the generation and application of cash for activities of operation, investment and financing The analysis of cash flows, the application of methods and techniques of analysis to the basic financial statements as a whole, provide relevant information about operational and financial strengths and weaknesses of an economic entity. In the case presented by a Mexican multinational company, the financial statements as of December 31, 2018, 2017 and 2016 are analyzed, using vertical and horizontal techniques, determining the generation and use of cash flows, financial ratios, percentages and trends. the statement of cash flows in conjunction with the statement of financial position, statement of comprehensive income and the statement of variations in stockholders' equity, they provide relevant information about the financial situation of an economic entity; and thus identify the reasons that explain the aspects of liquidity, leverage, profitability, activity and coverage, having more elements of judgment that allow it to support decision making.

The financing scheme in Mexico for university entrepreneurship

The objective of this work is to identify the schemes, sources and financing instruments available for university entrepreneurship in Mexico from the change of federal government on December 1, 2018. The methodology applied for the development of this work consists of a review of the National Development Plan with the objective of identifying the plans, strategies and lines of action embodied in the document related to financing for university entrepreneurship. Subsequently, a review of the organizational structure of the current federal government was carried out to identify the entities and agencies whose functions are oriented to promote the economic development of the country through the granting of financing schemes for entrepreneurship and the form and requirements that must be met to access such schemes. The results obtained contribute to the strengthening of the applicable strategies of higher education institutions in terms of the entrepreneurial training of their students and, consequently, to the strengthening of the business ecosystem and economic development through the creation of employment-generating companies by the most trained agents.