Ciencias Económicas y Empresariales

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El T-MEC como elemento de generación de confianza para la internacionalización de las empresas mexicanas
(2023)
Baker Pineda, Juan Carlos
;
Tovar García, Edgar Demetrio
The internationalization of companies allows them to access new markets and exploit other growth opportunities. There are several factors associated with a successful internationalization process, but research on these topics has been developed mainly in developed countries. For Mexico, whose international trade represents more than 80% of its GDP, understanding the elements that promote a successful internationalization process is essential. This thesis is made up of three chapters: the first analyzes the behavior of Mexico's trade with its partners in the U.S.-Mexico-Canada Agreement (USMCA), to establish the importance of foreign trade for our country. Subsequently, the literature on the internationalization of companies and trust as a success factor in these processes is discussed. The analysis of the literature suggests that trust, especially for companies originating in developing countries, is indeed a crucial factor in internationalization. To test these ideas, a third chapter presents a quantitative analysis (through a regression analysis to establish the correlation between some variables representative of trust and the internationalization of companies) and a qualitative analysis (through three case studies of Mexican companies to illustrate their internationalization processes). The research concludes that trust is a critical component for international business success. These conclusions can support a series of actions – for both private and public actors – to assist Mexican companies, especially small and medium-sized enterprises (SMEs), to capitalize on the advantage of the trade agreements that the country has negotiated, especially the USMCA.
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Factores conductuales en la valuación de marcas: un enfoque de machine learning
(Víctor Miguel Morales González, 2025)
Morales González, Víctor Miguel
;
Dávila-Aragón, Griselda
;
Ortiz Arango, Francisco
La investigación propone una dinámica contemporánea del valor de marca desde una perspectiva integradora que vincula las teorías financieras clásicas con los enfoques conductuales y cognitivos. A partir de un modelo sustentado en análisis factorial confirmatorio, complementadas con algoritmos de machine learning y herramientas de explainable machine learning, en concordancia con los principios de las normas ISO 10668 e ISO 20671, estableciendo bases metodológicas para una valuación
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Gestión del agua: Una visión urbana y rural para el crecimiento económico de México.
(2025)
;
Briseño Ramírez, Hugo
;
Tovar García, Edgar Tovar
Water management faces a new global paradigm, driven by climate change, urban growth, competition among uses (domestic, industrial, agricultural, and energy), inefficient use, pollution, and obsolete infrastructure. As a limited resource, water has acquired strategic relevance, demanding comprehensive approaches that go beyond technical aspects to incorporate social, economic, and political dimensions. This thesis analyzes the role of water as a scarce and valuable economic resource, combining micro and macroeconomic perspectives. At the micro level, it studies the financial self- sufficiency of operating agencies and productive diversification in irrigation districts as indicators of efficiency and sustainability. At the macro level, it examines how water availability and quality affect subnational economic growth. The empirical analysis is based on three studies: 1) a panel database of 31 urban agencies (2017–2019) reveals that financial self-sufficiency is positively associated with domestic tariffs and operational efficiencies, and negatively with location in the southeast of the country; 2) a dynamic model for the 32 federal entities (2005-2020) shows that water availability is positively related to per capita GDP, though not to growth rates; and 3) in 86 irrigation districts, it is demonstrated that crop diversification improves water yield, with statistically significant effects. The findings confirm that the water problem in Mexico must be addressed as a comprehensive economic challenge, with implications for public management, applied economics, and water policy design.
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Factores asociados al valor de los activos
(2025)
Rivera Ramírez, José Carlos
;
Briseño Ramírez, Hugo
En esta tesis se exploran los factores asociados como variables relevantes de la generación de valor para los futbolistas delanteros profesionales, las empresas que cotizan en la Bolsa Mexicana de Valores, y las principales marcas a nivel mundial. Se llevan a cabo modelos logit ordenado, modelos de regresión con datos de panel y de mínimos cuadrados ordinarios. Se analiza la información del valor de mercado de futbolistas delanteros profesionales a nivel mundial, obtenida de la plataforma Transfermarkt.de; del valor de las empresas que cotizan en la Bolsa Mexicana de Valores, obtenida de Factset; y del valor de las principales marcas a nivel mundial, obtenida de la plataforma Interbrand. Se concluyen las variables que tienen una relación significativa, tanto positiva como negativa, con los activos analizados. Este estudio contribuye a la toma de decisiones de inversión con base en los generadores de valor o value drivers de los activos en cuestión, con una perspectiva de maximización del valor.
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Gestión Estratégica en la Deserción por Rendimiento Académico en una Universidad Privada
(2024)
;
Rodríguez Magaña, Alejandro
University desertion continues to be a challenge for the directors of Higher Education Institutions worldwide. It not only harms the mission of the institutions, but also the income and quality indexes. Therefore, identifying the reasons that lead students to abandon their studies today will serve to understand the phenomenon and implement more effective policies to reduce it. This study aims to contribute to the research of private universities, particularly with a preventive and reactive management model to strengthen retention and address dropout. The main objective is to know the factors that prevent students from dropping out and to reflect on the implementation of appropriate mechanisms to reduce dropout according to the context of the institution. A review of the scientific production of the years from 2018 to 2023 on the factors of dropout and methods used to address them was conducted. Subsequently, 27 semi- structured interviews of a universe of 28 students who were at risk of dropping out were conducted to learn about the causes from their perspective. The results were analyzed through constant comparisons according to grounded theory. The findings suggest the potential of approaching students through programs that help them to overcome their difficulties. Based on these findings, the implementation of the Academic Improvement Program applied to 12 young people who did not achieve academic performance was evaluated. The evaluation was carried out using the Most Significant Path technique. The main changes manifested in the students are: in their personal development and growth and recovery of emotional balance. Finally, based on these results, academic policies and the design of preventive and reactive management models to reduce desertion are proposed, which will serve as a practical framework for other institutions in similar contexts and for the literature on the organizational management of universities.
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El T-MEC como elemento de generación de confianza para la internacionalización de las empresas mexicanas
(2023)
Baker Pineda, Juan Carlos
;
Tovar García, Edgar Demetrio
The internationalization of companies allows them to access new markets and exploit other growth opportunities. There are several factors associated with a successful internationalization process, but research on these topics has been developed mainly in developed countries. For Mexico, whose international trade represents more than 80% of its GDP, understanding the elements that promote a successful internationalization process is essential. This thesis is made up of three chapters: the first analyzes the behavior of Mexico's trade with its partners in the U.S.-Mexico-Canada Agreement (USMCA), to establish the importance of foreign trade for our country. Subsequently, the literature on the internationalization of companies and trust as a success factor in these processes is discussed. The analysis of the literature suggests that trust, especially for companies originating in developing countries, is indeed a crucial factor in internationalization. To test these ideas, a third chapter presents a quantitative analysis (through a regression analysis to establish the correlation between some variables representative of trust and the internationalization of companies) and a qualitative analysis (through three case studies of Mexican companies to illustrate their internationalization processes). The research concludes that trust is a critical component for international business success. These conclusions can support a series of actions – for both private and public actors – to assist Mexican companies, especially small and medium-sized enterprises (SMEs), to capitalize on the advantage of the trade agreements that the country has negotiated, especially the USMCA.
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Hacia una vida plena en el adulto mayor : creación de un Centro de desarrollo de adultos mayores (CEDAM)
(2012)
Díaz Ibarrola, Natalia
;
Pereda Barrios, María del Carmen
La tesis presenta un análisis contextual del adulto mayor en México y el mundo. Parte de la definición del término, tanto a nivel individual como a nivel poblacional, enfatizando las necesidades propias de este sector y los retos que conlleva, enmarcados en una visión más positiva de esta etapa de vida. Se destaca la importancia de una adecuada planeación de vida (proyecto de vida) para lograr un bienestar personal durante esta etapa. Muestra, además, algunos aspectos demográficos y sociales relativos. Se propone la creación del CEDAM (Centro de Desarrollo de Adultos Mayores) como una oportunidad de negocio viable que ofrece servicios que cubren la satisfacción del bienestar personal del adulto mayor en todas sus dimensiones: intelectual, social, espiritual, emocional, vocacional y físico
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Repercusiones de la eliminación de la compensación universal en 2019 a los contribuyentes que se dedican a la exportación de bienes y servicios
(Carlos Abel Cruz Santamaría, 2019)
Cruz Santamaría, Carlos Abel
;
Castillo Ramírez, Claudia Estrella
;
Terán-Bustamante, Antonia
La presente investigación tiene como objetivo señalar las repercusiones que trae la eliminación de la compensación universal de contribuciones fiscales a partir de 2019. Así como analizar los factores que provocaron su eliminación y señalar las afectaciones que tendrán los contribuyentes que se dedican a la exportación de bienes y servicios. Evaluaremos las alternativas que tienen los contribuyentes. Se compararán los beneficios que tenían las empresas, antes y después de la reforma y se comprobará mediante un caso práctico, las afectaciones financieras que tendrán las empresas del sector exportador
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La escisión de sociedades mexicanas y su inmediata capitalización a través de la Bolsa Mexicana de Valores
(Jorge León Manzanilla Cañizares, 2019)
Manzanilla Cañizares, Jorge León
;
Ávila Sandoval, Olga Leticia
El artículo 15-A del Código Fiscal de la Federación establece que se entiende por escisión de sociedades, la transmisión de la totalidad o parte de los activos, pasivos y capital de una sociedad residente en el país, a la cual se le denominará escindente, a otra u otras sociedades residentes en el país que se crean expresamente para ello, denominadas escindidas. El objetivo de la presente es señalar los efectos fiscales que se derivarían por la escisión de una sociedad mexicana y la posterior colocación bursátil de nuevas acciones emitidas por la sociedad escindente y, en específico, si por este hecho posterior se incumplirían los requisitos antes mencionados para que no se considere enajenación para fines fiscales la transmisión de los activos, pasivo y capital que se transmitirían por la escisión
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Evaluación del impacto de la capacitación de Recursos humanos en un organismo descentralizado de la Administración Pública Federal
(Ana Karina Ortega Villaurrutia, 2019)
Ortega Villaurrutia, Ana Karina
;
Marroquín Tovar, Edmundo
Se propone en esta tesis un método de evaluación para mejorar el trabajo de los capacitadores que permita identificar las necesidades en el ámbito laboral en un Organismo descentralizado de la Administración Pública Federal, es por ello que, teniendo información, mediante encuestas a los trabajadores en tres diferentes momentos, se logre que en próximas ocasiones se cuente con más elementos para incrementar la productividad de esas estructuras laborales que permitan el cumplimiento de objetivos y una mejor toma de decisiones
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