Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Purpose: To analyze the regulations and fines of transfer prices in Mexico from the perspective of game theory.Methodological design: Two signaling models with incomplete information are used between the Tax Administration Service and multinational companies in which multinationals have private information that they do not share with the tax authority.Results: In the first model, there are two grouping equilibria, one in which the multinational company reports high income and the tax administration never audits, while the second is based on the fact that the multinational company reports low income and the tax authority audits with a certain probability.Research limitations: The models were made assuming that 20% of taxpayers evade taxes according to some studies because there is no precise information on the percentage of multinationals that evade taxes.Findings: It is found that a low level of audits does not reduce evasion, an increase in fines encourages audits and as long as variable fines continue to increase, multinationals will have no incentive to evade.

Purpose: To analyze the relationship between social, individual and couple disadvantage in pregnant indigenous and non-indigenous girls and adolescents with the non-use of health services to receive prenatal care.Methodological design: This study was conducted through a mixed approach with the quantitative and qualitative analysis of cases by age groups of girls and pregnant adolescents, indigenous and non-indigenous.Results: Variables of social, individual and couple disadvantages related to prenatal care in indigenous and non-indigenous girls and adolescents in an urban context with geographic and economic access to health services were identified.Research limitations: The study focuses on cases of pregnancies of indigenous and non-indigenous girls and adolescents identified retrospectively. Findings: The relationship between the variables of social disadvantages of pregnant girls and adolescents and the non-use of health services to receive prenatal care is documented. Differences are reported in the condition of social disadvantages by ethnic affiliation and the age of pregnant women. The results contribute to the understanding of the social conditions of risk during pregnancy in girls and adolescents, indigenous and non-indigenous.  

Purpose: To analyze and document UNAM's linking and subsequent anchoring strategies to the regions where it has established foreign headquarters such as IIMAS (Institute of Applied Mathematics and Systems Research), located in the Merida Campus.Methodology: A literature review on anchoring and the scientific and technological system of Yucatán was conducted as well as field work for a month in the city of Mérida, at the UNAM headquarters of the Science and Technology Park; additionally, we carried out interviews with researchers, academic technicians and students of this headquarters and with different actors of the scientific and technological system of the state of Yucatan. We also attended meetings with professors and students.Results: We documented the strategies followed by the different research groups and by university authorities to anchor UNAM in the State of Yucatan. In some groups these begin with teaching (very clearly in iimas) while in others such as cepchis, the laboratories of the Faculty of Chemistry or the Institute of Ecology include local actors and problems in their research agendas.Limitations: the study should be completed by documenting the opinion of local actors about the work that UNAM has done in the region. Since although interviews were made, there was not enough time to capture the local perspective in detail.Findings: We were able to document the opportunities, limitations and challenges that Latin American universities face in the process of legitimation to anchor themselves in different regions of the countries where they originate. The case of UNAM is especially relevant because it shows how a large university in a highly centralized country has followed formal decentralization strategies; it complements each other with the informal mechanisms that researchers find to be able to continue their work in conditions that are sometimes very different from the ones they have in university campuses with more resources.

Purpose: To recuperate information regarding the lives and works of María Teresa Lara and María del Refugio Ponce - sisters of the recognized musical “geniuses” Agustín Lara and Manuel M. Ponce – who were practically ignored by the Eurocentric musical canon and academic discussions about Mexican women composers. Apply theories surrounding the notion of genius as an ideological accomplice of patriarchal structures within the field of music, in order to investigate how far the cult surrounding their brothers might have affected the near disappearance of these women creators.Methodological Design: The article is based on interdisciplinary research, drawing upon musicology, gender and creativity studies. Field work was also carried out in Tlatlauquitepec (Puebla) in order to collect more information about María Teresa Lara. In the case of María del Refugio Ponce, a study of relevant documents and music scores at the General Archive of the Cultural Institute of Aguascalientes was carried out.Results: Important biographical data about both women was obtained, as well as indications that the genius ideology and the cult surrounding their brothers was partially beneficial but above all an obstacle to these women creators’ artistic development.Research limitations: The history of María Teresa Lara is still fraught with contradictions and it will take a more in-depth research work to produce a complete catalogue of Maria del Refugio Ponce’s work.Findings: The article reveals the prolific musical work of María del Refugio Ponce, and the probability of a complex artistic collaboration between the Lara siblings previously overlooked.

Purpose: To present and discuss a collaborative planning methodological proposal for water resources management based on the experience of updating the management instrument utilized by the Basin Committee of the Coyuca lagoon - Mitla lagoon micro-basin (CCCM) in the state of Guerrero.Methodological design: The methodological proposal stems from the understanding of Integrated Water Resources Management (IWRM) as a collaborative, broad, and flexible strategy. Based on the actor-network theory, it is understood that its construction involves creating "interest" and "involvement" in the various actors and "mobilizing" them to collectively manage water resources. The proposal includes five phases: preparation, pre-diagnosis, diagnosis, planning, and implementation.Results: This paper reveals the interest process of CCCM governmental and non-governmental actors through different devices managing to enrol them in updating their management instrument.Research limitations: They are linked to the fact that the methodological proposal emerges from a specific case; however, this proposal can help to guide water resources management in other basins and micro-basins and ultimately, territorial planning.Findings: The findings include the importance of a pre-diagnosis phase that guides the subsequent planning phases of water resources management as well as the importance of designing simple devices to diagnose and plan allowing for greater and better social and non-expert participation.

Purpose: This study analyzes the current situation on the knowledge and use of Industry 4.0-related technologies of specialized human resources (SHR), mainly engineers from seven industries in Baja California, Mexico.Methodological design: Based on an online survey of 164 SHR employees in seven industries (automotive, aerospace, electronics, medical devices, plastics, metalworking and technical and technological services), respondents' opinions of their knowledge of I4.0-associated technologies and their level of application in the companies where respondents work were analyzed.Results: From the assumptions raised, it is observed that the majority, both interviewees and companies, have a low level of knowledge and implementation of I4.0 technologies. Tangible technologies, with less complexity and less novel than I4.0, is where SHR have the greatest knowledge and are widely used in companies. The automotive industry did not turn out to have the highest level of knowledge or implementation as expected. Research limitations: This is a perception survey.Findings:  A relevant theoretical and practical implication of the study is the following: Baja California has a long tradition of export industrialization; however, achieved learning can contribute to the development of new skills. The capabilities achieved are not sufficient to adopt technologies associated with I4.0 since they are of a different nature than previous technologies.

Purpose: To determine the social return of investment of the public cleaning program in order to evaluate the extra-financial profitability of the integral management of urban solid waste in the municipality of Metepec, Estado de Mexico (State of Mexico) in the period from 2019 to 2024.Methodological design: The determination of social return on investment allows to include principles for measuring extrafinancial value according to the resources invested; especially, social and environmental value. The unit of analysis used is a municipal program that manages urban solid waste. The Social Return on Investment (SROI) involves the development of five phases: a) Identify and establish the scope of interest groups, b) mapping the results or expected changes, c) financial measurement of such changes through proxy variables, d) measurement of social impact, and e) calculation of the social return on investment.Results: The estimated social return was 1.27 which implies that the public cleaning program has a positive social value effect.Research limitations: The construction of social learning capacities for the management of urban solid waste is left aside. The holistic environmental perspective is also out of reach.Findings: It is concluded that the Metepec public cleaning program is socially, financially and environmentally sustainable.

Purpose: To analyze the impact both sociodemographic variables and financial knowledge have on the probability of young Mexicans’ expectations to finance their old age with contributory pensions.Methodological design: Both the information obtained in the 2018 national financial inclusion survey for young people between 18 and 29 years of age and a binary logistic regression were used.Results: Sex, marital status, size of locality and region, educational level, job income, and knowledge of inflation are significant variables of the proposed model.Research limitations: The predictive variables included in the model are those included in the national survey of financial inclusion; however, it is feasible to include others related to health status, literacy, household members, among others.Findings: Being a woman and a spouse decrease the probability of expecting to receive a pension while other variables that were significant, increase the probability.

Purpose: To make a proposal for the analysis of attitudes of the local resident towards the visitor through a critical reconstruction of the Doxey Irritation Index.Methodological design: A literature search was first conducted to test the Doxey model empirically identifying its virtues and limitations in order to generate a proposal.Results: The irritation index helps to identify the attitudes of the local community with respect to tourism; however, it has been criticized for its heterogeneous vision of attitudes, the linear and sequential process of its stages, and finally, the temporality of its short-term vision.Research limitations: Since it is a proposal, an empirical test is necessary in different tourist destinations.Findings: The proposal tries to mitigate the limitations of the irritation index with the integration of different elements by recommending a new possibility to explain and analyze the impact of tourist activity and the attitudes of residents.

Purpose: To identify the conceptual differences, characteristics and business models applied by social entrepreneurship and social enterprises through the research and analysis of the main authors in the last 20 years, in order to contribute to the development of strategies to promote them.Methodological design: Documentary research, analysis, discussion and qualitative comparison.Results: The study of social entrepreneurship is framed in two schools of thought, social enterprise and social innovation. Different business models were identified, and analysis was conducted to see which one apply to each school.Research limitations: The study of social entrepreneurship and social enterprise in Mexico is limited to cooperative proposals and individual case studies. No different approach was found from Mexico or Latin America.Findings: The common element of entrepreneurship and social enterprise is found in its social mission. Their business models differ in how entrepreneurship relates to its beneficiaries and how it relates to the market. Social entrepreneurship presents more flexibility for the application of business models compared to social enterprise.