María Antonieta Monserrat Vera Muñoz, José Gerardo Serafín Vera Muñoz, Rafaela Martínez Méndez, Gabriel Márquez Jiménez
Los Objetivos de Desarrollo Sustentable (ODS), están lógicamente entrelazados buscando en mejorar la calidad de vida de las personas en toda la extensión que esto conlleva, en particular el objetivo 8 que versa sobre el trabajo decente y el crecimiento económico se ha complicado el poder cumplirlo y mucho ha contribuido a ello la pandemia por COVID-19 que llegó a México en febrero de 2020 y hasta el 2022 sigue presente. El logro del referido objetivo se refleja por el comportamiento del Producto Interno Bruto (PIB) y en la tasa de desocupación; en alusión a estos últimos 2 puntos las microempresas familiares tienen una importante presencia en la economía mexicana y por ende en la contribución al PIB y a las fuentes de empleo. Por lo que el objetivo general del trabajo es: identificar la existencia de la contribución de las microempresas familiares al objetivo 8 trabajo decente y crecimiento económico y qué afectaciones han tenido por la pandemia COVID-19. Metodológicamente se aborda cualitativamente, para analizar el contenido del referido objetivo 8, considerando sus 2 importantes elementos el trabajo decente y el crecimiento económico. Los resultados se presentan prioritariamente de forma cualitativa con un apoyo cuantitativo; la muestra está integrada a conveniencia por 90 microempresas familiares poblanas, en las que se aplicó un cuestionario de 28 preguntas; en los periodos de julio 2020 a junio 2021 y una ampliación de la aplicación del instrumento de abril a junio 2022. Los resultados muestran la contribución de las microempresas familiares al crecimiento económico y al trabajo decente. Como hallazgo se identificó la permanencia de su contribución con el objetivo 8 a pesar de la pandemia. Teniendo como limitación el haber trabajado únicamente a una muestra de microempresas familiares poblanas.
{"title":"Trabajo decente y crecimiento económico ante el covid-19 en microempresas familiares poblanas","authors":"María Antonieta Monserrat Vera Muñoz, José Gerardo Serafín Vera Muñoz, Rafaela Martínez Méndez, Gabriel Márquez Jiménez","doi":"10.25009/hccs.v0i18.66","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.66","url":null,"abstract":"Los Objetivos de Desarrollo Sustentable (ODS), están lógicamente entrelazados buscando en mejorar la calidad de vida de las personas en toda la extensión que esto conlleva, en particular el objetivo 8 que versa sobre el trabajo decente y el crecimiento económico se ha complicado el poder cumplirlo y mucho ha contribuido a ello la pandemia por COVID-19 que llegó a México en febrero de 2020 y hasta el 2022 sigue presente. El logro del referido objetivo se refleja por el comportamiento del Producto Interno Bruto (PIB) y en la tasa de desocupación; en alusión a estos últimos 2 puntos las microempresas familiares tienen una importante presencia en la economía mexicana y por ende en la contribución al PIB y a las fuentes de empleo. Por lo que el objetivo general del trabajo es: identificar la existencia de la contribución de las microempresas familiares al objetivo 8 trabajo decente y crecimiento económico y qué afectaciones han tenido por la pandemia COVID-19. Metodológicamente se aborda cualitativamente, para analizar el contenido del referido objetivo 8, considerando sus 2 importantes elementos el trabajo decente y el crecimiento económico. Los resultados se presentan prioritariamente de forma cualitativa con un apoyo cuantitativo; la muestra está integrada a conveniencia por 90 microempresas familiares poblanas, en las que se aplicó un cuestionario de 28 preguntas; en los periodos de julio 2020 a junio 2021 y una ampliación de la aplicación del instrumento de abril a junio 2022. Los resultados muestran la contribución de las microempresas familiares al crecimiento económico y al trabajo decente. Como hallazgo se identificó la permanencia de su contribución con el objetivo 8 a pesar de la pandemia. Teniendo como limitación el haber trabajado únicamente a una muestra de microempresas familiares poblanas.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122304993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rosa María Solís Salazar, Guadalupe Inés Solís Salazar, Amanda Nieves Alcalá Osorio, Victor Hugo Aguilar Hernández
In order to achieve adequate accountability, Municipal Management must recognize Administrative Science, which provides an orderly and synchronous approach to a series of activities aimed at strengthening its performance, through administrative tools, such as planning, organization, management and control activities. This strengthens the set of actions to be carried out by municipal administrations in order to meet the objectives set out in the work plans and programmers. Using the theoretical method in this research whose purpose is the scientific production based on the collection of documentary information that allows us to analyze the concept of municipal management and its application in the administrative processes of municipal entities in our country, this study led us to know the means of control that municipal administrations must observe, verifying organizational structure and job profiles. The results found show that although there are means of control, profiles with minimum requirements have not been established to ensure adequate management for the accountability of the public body. It is therefore important to analyze the duties and powers of the managers involved in management and accountability.
{"title":"La gestión municipal, su importancia en la rendición de cuentas","authors":"Rosa María Solís Salazar, Guadalupe Inés Solís Salazar, Amanda Nieves Alcalá Osorio, Victor Hugo Aguilar Hernández","doi":"10.25009/hccs.v0i17.56","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.56","url":null,"abstract":"In order to achieve adequate accountability, Municipal Management must recognize Administrative Science, which provides an orderly and synchronous approach to a series of activities aimed at strengthening its performance, through administrative tools, such as planning, organization, management and control activities. This strengthens the set of actions to be carried out by municipal administrations in order to meet the objectives set out in the work plans and programmers. Using the theoretical method in this research whose purpose is the scientific production based on the collection of documentary information that allows us to analyze the concept of municipal management and its application in the administrative processes of municipal entities in our country, this study led us to know the means of control that municipal administrations must observe, verifying organizational structure and job profiles. The results found show that although there are means of control, profiles with minimum requirements have not been established to ensure adequate management for the accountability of the public body. It is therefore important to analyze the duties and powers of the managers involved in management and accountability.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129753352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research work offers a description of the main tax obligations of workers residing abroad, showing the difference between the tax on salaries paid to them and the salary paid to national workers, resulting in an economic disadvantage for national workers. This shows a violation of the principle of equity, established in article 31, section IV, of the Political Constitution of the United Mexican States. Therefore, this will be an exploratory and comparative investigation of the tax control of salaries paid to workers residing abroad and to nationals, that allows us to identify inequality in remuneration for work of equal value.
{"title":"Fiscalización del sueldo pagado a trabajadores residentes en el extranjero","authors":"José Pablo Bonilla Vega, Flor Lucila Delfín Pozos","doi":"10.25009/hccs.v0i17.59","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.59","url":null,"abstract":"This research work offers a description of the main tax obligations of workers residing abroad, showing the difference between the tax on salaries paid to them and the salary paid to national workers, resulting in an economic disadvantage for national workers. This shows a violation of the principle of equity, established in article 31, section IV, of the Political Constitution of the United Mexican States. Therefore, this will be an exploratory and comparative investigation of the tax control of salaries paid to workers residing abroad and to nationals, that allows us to identify inequality in remuneration for work of equal value.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126011767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
María Verónica Altagracia Lara Andrade, Genaro Roberto López Aguilar, Rosalía Cristina Ramírez Macip, Marco Antonio Cruz Gómez
Information and communication technologies (ICT) have intervened in all human activities and education has not been the exception. In higher education, educational platforms have proven to be very useful in virtual education, forced by the pandemic caused by covid-19. To be effective, these educational platforms must combine ICT, teaching strategies and an institutional IT support team. Therefore, both students and teachers must modify the roles to which they were accustomed and become active and participatory, self-reflective and self-regulating actors. The purpose of this work is to propose teaching strategies to generate meaningful learning in virtual distance higher education, in times of the pandemic caused by covid-19. It is research with a qualitative, phenomenological and descriptive approach. A group of teachers from the Meritorious Autonomous University of Puebla (BUAP) were interviewed about the teaching strategies applied in their academic development in this time of pandemic. Selecting those that best adapt to the virtual model and that can be developed through educational platforms in higher education. Reaching the conclusion that it is necessary to reflect on the teaching practice and question the student and the teacher of the digital age.
{"title":"Plataformas educativas y la educación a distancia en la virtualidad","authors":"María Verónica Altagracia Lara Andrade, Genaro Roberto López Aguilar, Rosalía Cristina Ramírez Macip, Marco Antonio Cruz Gómez","doi":"10.25009/hccs.v0i17.57","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.57","url":null,"abstract":"Information and communication technologies (ICT) have intervened in all human activities and education has not been the exception. In higher education, educational platforms have proven to be very useful in virtual education, forced by the pandemic caused by covid-19. To be effective, these educational platforms must combine ICT, teaching strategies and an institutional IT support team. Therefore, both students and teachers must modify the roles to which they were accustomed and become active and participatory, self-reflective and self-regulating actors. The purpose of this work is to propose teaching strategies to generate meaningful learning in virtual distance higher education, in times of the pandemic caused by covid-19. It is research with a qualitative, phenomenological and descriptive approach. A group of teachers from the Meritorious Autonomous University of Puebla (BUAP) were interviewed about the teaching strategies applied in their academic development in this time of pandemic. Selecting those that best adapt to the virtual model and that can be developed through educational platforms in higher education. Reaching the conclusion that it is necessary to reflect on the teaching practice and question the student and the teacher of the digital age.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132999787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Tax Administration Service is a decentralized agency of the public administration created on July 1, 1997, with the purpose of promoting voluntary compliance with tax obligations and collecting taxes from taxpayers, which is endowed with auditing and collectors powers, legal representation, as well as identification and control of the taxpayer registry; that has implemented technological innovations that help the taxpayer comply with their tax obligations in an easy, safe and efficient manner, such as the e.firma, the electronic invoice, the tax mailbox and the electronic accounting, therefore, to face the persistent reluctance of the governed before the mission of the Tax Administration Service, the objective of disseminating the existence of its innovations and its statistically measurable results is achieved, in order to be able to note its success in fulfilling the mission of collecting, and with it perceive the consolidation of the SAT as an institution that contributes to the economic growth of Mexico.
{"title":"El servicio de administración tributaria y su impacto fiscal en México","authors":"Hugo Enrique Domínguez Lerma, René Mariani Ochoa","doi":"10.25009/hccs.v0i17.58","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.58","url":null,"abstract":"The Tax Administration Service is a decentralized agency of the public administration created on July 1, 1997, with the purpose of promoting voluntary compliance with tax obligations and collecting taxes from taxpayers, which is endowed with auditing and collectors powers, legal representation, as well as identification and control of the taxpayer registry; that has implemented technological innovations that help the taxpayer comply with their tax obligations in an easy, safe and efficient manner, such as the e.firma, the electronic invoice, the tax mailbox and the electronic accounting, therefore, to face the persistent reluctance of the governed before the mission of the Tax Administration Service, the objective of disseminating the existence of its innovations and its statistically measurable results is achieved, in order to be able to note its success in fulfilling the mission of collecting, and with it perceive the consolidation of the SAT as an institution that contributes to the economic growth of Mexico.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129671770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sandra Alicia Salgado Guzmán, Rosa María Solís Salazar, Delfino Amando Montiel Rodríguez, Erick Mendoza Blancas
According to the ISO 26000 Standard, "Guidance on Social Responsibility", business management must harmonize the activity of producing, marketing or selling, under the approach of economic, financial and social profitability, together with human rights and labor rights, social welfare and environmental protection. Jointly with society and the State, the Company in general assumes a fundamental role in the process towards the respect of labor rights, human rights, justice, and gender equity to achieve a more just, balanced and sustainable society. Now then, University Social Responsibility derives from the institutional commitment with individual work and social conscience, that is to say, sustainable and harmonious human development; social application of knowledge; environmental organization; concrete actions of social responsibility in investigation, teaching and extension; responsible management of the educational impact towards real actions that permeate in students, under the principles of: ethical commitment, transparency and accountability, human rights, respect for the norm, citizen participation and sustainability. In addition, social cohesion-State refers to the effectiveness of the mechanisms instituted for social inclusion as well as to the behaviors and values of the subjects that are part of society, considering employment, educational systems, rights and policies to promote equity, welfare and social protection; in addition to behaviors and values of the subjects such as trust in: institutions, social capital, sense of belonging and solidarity, acceptance of coexistence rules and disposition to participate in collective projects. The theoretical-qualitative methodology used in this research seeks to align the interaction of these three forces, with a holistic and interdependent approach, to face the challenge of Social Responsibility in the context of University, Business and State in Mexico, considering Higher Education Institutions (HEI) as detonators of change.
{"title":"Responsabilidad social y cohesión social mediante la articulación Universidad, Empresa y Estado","authors":"Sandra Alicia Salgado Guzmán, Rosa María Solís Salazar, Delfino Amando Montiel Rodríguez, Erick Mendoza Blancas","doi":"10.25009/hccs.v0i15.42","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.42","url":null,"abstract":"According to the ISO 26000 Standard, \"Guidance on Social Responsibility\", business management must harmonize the activity of producing, marketing or selling, under the approach of economic, financial and social profitability, together with human rights and labor rights, social welfare and environmental protection. Jointly with society and the State, the Company in general assumes a fundamental role in the process towards the respect of labor rights, human rights, justice, and gender equity to achieve a more just, balanced and sustainable society. Now then, University Social Responsibility derives from the institutional commitment with individual work and social conscience, that is to say, sustainable and harmonious human development; social application of knowledge; environmental organization; concrete actions of social responsibility in investigation, teaching and extension; responsible management of the educational impact towards real actions that permeate in students, under the principles of: ethical commitment, transparency and accountability, human rights, respect for the norm, citizen participation and sustainability. In addition, social cohesion-State refers to the effectiveness of the mechanisms instituted for social inclusion as well as to the behaviors and values of the subjects that are part of society, considering employment, educational systems, rights and policies to promote equity, welfare and social protection; in addition to behaviors and values of the subjects such as trust in: institutions, social capital, sense of belonging and solidarity, acceptance of coexistence rules and disposition to participate in collective projects. The theoretical-qualitative methodology used in this research seeks to align the interaction of these three forces, with a holistic and interdependent approach, to face the challenge of Social Responsibility in the context of University, Business and State in Mexico, considering Higher Education Institutions (HEI) as detonators of change.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130911363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Noé López Domínguez, Jesús Ernesto Pineda Prado, Dirce Alethia García García
Actualmente la palabra informal se asocia a ciertos actos que realizan los ciudadanos, por falta de conocimiento y creencias; que conllevan al incumplimiento de las obligaciones fiscales. En este trabajo se tiene el propósito de conocer qué factores inciden en el crecimiento de ocupación en los tianguis que se instalan en la ciudad de Xalapa. Los cuales podrán permitir realizar el análisis del aumento del sector informal y de la falta de oportunidad de empleos formales, para que con base a los resultados obtenidos se realicen propuestas que permitan impulsar capacitaciones en materia fiscal, planeaciones administrativas y financiera, determinando las actividades comerciales en lo reconocimiento de los procesos legales como como medio de supervivencia social. Se utilizó una metodología cualitativa, aplicando una encuesta como técnica de recolección de información a 120 trabajadores que se encuentran en la actividad en la venta de tianguis en la ciudad, lo que permitió la obtención de resultados.
{"title":"Factores que afectan al comercio informal en Xalapa durante el covid-19","authors":"Noé López Domínguez, Jesús Ernesto Pineda Prado, Dirce Alethia García García","doi":"10.25009/hccs.v0i18.64","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.64","url":null,"abstract":"Actualmente la palabra informal se asocia a ciertos actos que realizan los ciudadanos, por falta de conocimiento y creencias; que conllevan al incumplimiento de las obligaciones fiscales. En este trabajo se tiene el propósito de conocer qué factores inciden en el crecimiento de ocupación en los tianguis que se instalan en la ciudad de Xalapa. Los cuales podrán permitir realizar el análisis del aumento del sector informal y de la falta de oportunidad de empleos formales, para que con base a los resultados obtenidos se realicen propuestas que permitan impulsar capacitaciones en materia fiscal, planeaciones administrativas y financiera, determinando las actividades comerciales en lo reconocimiento de los procesos legales como como medio de supervivencia social. Se utilizó una metodología cualitativa, aplicando una encuesta como técnica de recolección de información a 120 trabajadores que se encuentran en la actividad en la venta de tianguis en la ciudad, lo que permitió la obtención de resultados.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131065600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The research in development is related to the Digital Collection "CoDi", which is a new form of collection and payment, which does not generate commissions, users must have a bank account, internet services and a mobile device, a system that intends to leave without use to the affective and financial inclusion. The objective of the research is to evaluate the penetration and effectiveness of this electronic transaction scheme, the advantages and disadvantages of the users who use it, measuring the impact it has on the MIPyMES; with the help of qualitative methodology, the use of a FODA analysis and application of a survey in the city of Xalapa, applied to businessmen and consumers. The results obtained reflect the perceptions of the respondents by age ranges, the contribution was greater in the age range between 26 and 40 years. It is also observed that there are still people who are not aware of what CoDi is and who do not have a bank account, so they have not been able to carry out any operation, despite the fact that CoDi can be considered as an aid to stimulate growth economical by providing a faster and more efficient form of payment.
{"title":"Impacto del cobro digital “CoDi” en la sociedad","authors":"Ricardo Valdivia Pelayo, Gerardo Eduardo León Hernández","doi":"10.25009/hccs.v0i15.45","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.45","url":null,"abstract":"The research in development is related to the Digital Collection \"CoDi\", which is a new form of collection and payment, which does not generate commissions, users must have a bank account, internet services and a mobile device, a system that intends to leave without use to the affective and financial inclusion. The objective of the research is to evaluate the penetration and effectiveness of this electronic transaction scheme, the advantages and disadvantages of the users who use it, measuring the impact it has on the MIPyMES; with the help of qualitative methodology, the use of a FODA analysis and application of a survey in the city of Xalapa, applied to businessmen and consumers. The results obtained reflect the perceptions of the respondents by age ranges, the contribution was greater in the age range between 26 and 40 years. It is also observed that there are still people who are not aware of what CoDi is and who do not have a bank account, so they have not been able to carry out any operation, despite the fact that CoDi can be considered as an aid to stimulate growth economical by providing a faster and more efficient form of payment.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124454792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this research work is to observe the current scope of the fiscal stimulus the object of this research and derived from this observation, a research instrument such as the questionnaire, focused on: restaurateurs, teachers of the school of the Accounting and Administration of the UV, people with disabilities and professionals in general; the instrument served to understand how effective is the fiscal stimulus of employers whio hire people with disabilities; contained in Articles 186 from the “ISR” (Income Tax) Law and 16 part A, section X of the LIF (Revenau Law of the Federation) (Ediciones Fiscales ISEF, S.A., 2017); the instrument supports to make a proposal that seeks a balance between social interests and tax collections that the aforementioned tax stimulus intends apart from the benefits that the taxpayer (in this case the restaurant owner) can obtain.
本研究工作的目的是观察当前财政刺激的范围，本研究的对象并由此得出调查问卷等研究工具，重点研究对象为:餐馆老板、会计与行政管理学院的教师、残疾人和一般专业人士;该工具的作用是了解财政刺激对雇用残疾人的雇主的效果如何;载于“ISR”(所得税法)第186条和LIF(联邦税收法)第16部分第X节(Ediciones Fiscales ISEF, sa, 2017);该文书支持提出一项建议，寻求社会利益和税收之间的平衡，上述税收刺激计划除了纳税人(在本例中是餐馆老板)可以获得的利益之外，还打算实现社会利益和税收之间的平衡。
{"title":"Análisis del estímulo fiscal de la contratación a personas con discapacidad en el sector restaurantero de Xalapa","authors":"Erick Moisés Arenas Del Ángel, César Vega Zárate, Leticia Murcia López","doi":"10.25009/hccs.v0i17.60","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.60","url":null,"abstract":"The objective of this research work is to observe the current scope of the fiscal stimulus the object of this research and derived from this observation, a research instrument such as the questionnaire, focused on: restaurateurs, teachers of the school of the Accounting and Administration of the UV, people with disabilities and professionals in general; the instrument served to understand how effective is the fiscal stimulus of employers whio hire people with disabilities; contained in Articles 186 from the “ISR” (Income Tax) Law and 16 part A, section X of the LIF (Revenau Law of the Federation) (Ediciones Fiscales ISEF, S.A., 2017); the instrument supports to make a proposal that seeks a balance between social interests and tax collections that the aforementioned tax stimulus intends apart from the benefits that the taxpayer (in this case the restaurant owner) can obtain.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114325522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Elizabeth Cabrera Tenorio, Sergio Gabriel Ordóñez Sánchez, Axel Jesús Escoto Flores, Kenya Daniela Rivera Ibañez
Currently, Mexico has witnessed the emergence of a class of businesses or shops, all of them managed from the Internet. These new forms of commerce have focused on certain specific areas: payments by digital means, crowdfunding and virtual assets. Technology advances rapidly, to such an extent that they are already part of finance; to such a degree that they have created the Fintech concept, which combines both definitions, such as technology and finance. Fintech refers to that area of administrative sciences, it can even be known as a new area of finance and information technology. However, in our country it is relatively new, despite the fact that both the concept and the regulations already existed in other nations; In Mexico, regulation was established at the beginning of 2018 for all companies that will be managed within the Fintech ecosystem; although to this day, there are still more aspects to improve on this law. This research aims to expose basic aspects of what makes up the entire ecosystem. Everything collected has been based on information analysis, statistics and reading of various research articles. In this way, the information has been selected, in order to provide a clearer and more concise overview of this finance model. Although, truth be told, it became complicated due to the little relative information on the subject. However, with the results obtained, it has been possible to establish clear information, with which it can be possible to sow interest in the subject.
{"title":"Ecosistema Fintech, el futuro de la nueva economía","authors":"Elizabeth Cabrera Tenorio, Sergio Gabriel Ordóñez Sánchez, Axel Jesús Escoto Flores, Kenya Daniela Rivera Ibañez","doi":"10.25009/hccs.v0i15.47","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.47","url":null,"abstract":"Currently, Mexico has witnessed the emergence of a class of businesses or shops, all of them managed from the Internet. These new forms of commerce have focused on certain specific areas: payments by digital means, crowdfunding and virtual assets. Technology advances rapidly, to such an extent that they are already part of finance; to such a degree that they have created the Fintech concept, which combines both definitions, such as technology and finance. Fintech refers to that area of administrative sciences, it can even be known as a new area of finance and information technology. However, in our country it is relatively new, despite the fact that both the concept and the regulations already existed in other nations; In Mexico, regulation was established at the beginning of 2018 for all companies that will be managed within the Fintech ecosystem; although to this day, there are still more aspects to improve on this law. This research aims to expose basic aspects of what makes up the entire ecosystem. Everything collected has been based on information analysis, statistics and reading of various research articles. In this way, the information has been selected, in order to provide a clearer and more concise overview of this finance model. Although, truth be told, it became complicated due to the little relative information on the subject. However, with the results obtained, it has been possible to establish clear information, with which it can be possible to sow interest in the subject.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125186971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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