{"title":"The fair value of the innovation. A proposal for determine it","authors":"Alejandro Ramírez-Barajas, Nélida Carmona-García, Ma. Leticia Almanza-Serrano","doi":"10.35429/JGE.2020.7.4.5.11","DOIUrl":"https://doi.org/10.35429/JGE.2020.7.4.5.11","url":null,"abstract":"According to the NIF Financial Reporting Standards, fair value represents the exit price that, at the valuation date, would be received for selling an asset or paid for transferring a liability in an orderly transaction between market participants. When there is no accessible exchange value of the operation, an estimate must be made using valuation techniques. In other words, fair value is the price at which a tangible or intangible asset is sold / bought between two economic entities on a voluntary basis. Even if there are complications to determine it, it must be estimated by applying valuation techniques. But what happens when the asset object of fair value is not the subject of a transaction between two economic entities? That is, what happens when the asset is the result of an internal generation process of the economic entity, such as an industrial design on which a patent can be generated? How is fair value determined in this case? This article contains the analysis of the concept of fair value contained in the financial information standards and a proposal for its determination in the case of assets generated internally in economic entities as a result of innovation projects, considering for this purpose the valuation technique of the net present value NPV.","PeriodicalId":426102,"journal":{"name":"Journal General Economics","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127441018","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}
{"title":"The characteristics of the entrepreneur: the contrasts of the Cuban and Mexican case","authors":"Teresa Cruz-Cordero, Antonieta Hernández-de Lira, Judith Esperanza Ramírez-Rodríguez","doi":"10.35429/jge.2019.4.3.16.25","DOIUrl":"https://doi.org/10.35429/jge.2019.4.3.16.25","url":null,"abstract":"The current environment requires the company to be aware of it with commitment. Correspondence must be taken into account of the way in which work is done with emphasis on skills to enhance the management team and its management actor, which is of interest in virtually all countries of the world, its economic impact and the occupation individuals are significant, the cultural aspect permeates in the practice of it, and therefore in the results it generates. The objective of the study is to spread the distinctive characteristics of the entrepreneur in two different contexts, Cuban and Mexican, influenced by the elements of cultural dynamics. The inputs of various authors were analyzed and the results are mainly based on the analysis on the basis of agreed criteria for the collection of information through the application of a survey that includes some key elements in the management. Finally, it is concluded that in both nations there are common features in the individual aspects, however, the prevailing culture is considerably unequal, and the effects on the leadership function differ.","PeriodicalId":426102,"journal":{"name":"Journal General Economics","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114923931","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}
{"title":"Sensory study and trends of the purified water market UTCGG Petatlán, GRO","authors":"Luz Elizabeth Santiago-Salas, Diana Ruiz-Vázquez, Claudia Leticia Gómez-Peñaloza, Lizbeth Magdalena Aviña-Barreto","doi":"10.35429/jge.2019.4.3.26.33","DOIUrl":"https://doi.org/10.35429/jge.2019.4.3.26.33","url":null,"abstract":"Objectives: To evaluate the sensory characteristics (taste, smell, clarity and brilliance) of UT Purified Water, and identify new products with the possibility that in the future they will be commercialized in the potential consumer and business markets of Petatlán and Zihuatanejo de Azueta, Gro ., as well as its area of influence. Methodology: Quantitative Research, Descriptive type and stratified sampling. The population corresponds to 2,132 students from 7 different educational programs; 60 are professors of the teaching staff of the UTCGG, 45 administrative and service staff of the UTCGG. So the population size is (N) = 2237, it is for that reason that the author's formula Díaz, 2011 was used. Contribution: The Academic Logistics and International Businesses in coordination with the Academic Science and Technology of Foods in the Costa Grande of the state of Guerrero of the Technological University of the Costa Grande de Guerrero (UTCGG) headquarters in the city of Petatlán, is of interest to know the possibility of launching to the market the packaged product of purified water that is processed in the plant of the aforementioned educational program. This is a study of the sensory characteristics of purified water currently produced by the UTCGG purification plant, as well as market trends, a survey was applied to 185 people among students, administrative staff and teachers of the University, with The purpose of knowing if UT purified water turns out to be competitive to market it in the not distant future.","PeriodicalId":426102,"journal":{"name":"Journal General Economics","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132308765","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}
Alejandra Ballesteros-Aureoles, José Antonio Tlacuilo-González, María Esther Zavala-Ramírez, María de Lourdes Jiménez-Calvo
{"title":"Market strategies in two major companies in Mexico: Bachoco and Lala","authors":"Alejandra Ballesteros-Aureoles, José Antonio Tlacuilo-González, María Esther Zavala-Ramírez, María de Lourdes Jiménez-Calvo","doi":"10.35429/jge.2019.4.3.5.15","DOIUrl":"https://doi.org/10.35429/jge.2019.4.3.5.15","url":null,"abstract":"During 70 years of existence, two companies have been studied historically and economically, serve as examples for the business sector and the Mexican food industry, as other companies have had boom and declining stages, but today they are a example; have been observed in them the different administrative and market strategies, which they have used, is how the objective of this research work is to identify and analyze the different market strategies, specifically the Mix Marketing variables that Bachoco and Lala companies have used throughout their history. Bachoco who was born in 1949, (Ceruti, M.; Hernandez, M.C.; Marichal, C., 2010), considered the largest poultry producer in Mexico, the owners of the Robinson Bours family, this company is reviewed by authors such as Hernández, M.M. del C. & Vázquez, R.M.A. (2010), while Lala is another large company in northern Mexico, converted in the largest producer of fresh milk in the country, which was born in 1949, says Rivas, S.E. (2010). This research is descriptive in a qualitative type, since the results are not quantified, the documents generated by other investigations, considered as secondary sources and the documents of the same companies, are reviewed, as primary sources. The results present the variables found from Mix Marketing, product, price, square and promotion, for both companies. The findings are to show that the theory is applicable to practice, and because companies use an excellent combination of market variables, a mixture of variables, which have allowed them to operate in the market, to meet the objectives and goals of the marketing such as: giving end-consumer satisfaction, increasing demand and supply, having a brand value, among other business profits.","PeriodicalId":426102,"journal":{"name":"Journal General Economics","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125541759","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 De La Luz Gómez-Bravo, J. M. Gomez-Bravo, Miguel Ángel Andrade-Oseguera, José Luis Bárcenas-Puente
{"title":"Economic spillover for the patron saint festivities and events of the GTO brand","authors":"María De La Luz Gómez-Bravo, J. M. Gomez-Bravo, Miguel Ángel Andrade-Oseguera, José Luis Bárcenas-Puente","doi":"10.35429/jge.2019.4.3.1.4","DOIUrl":"https://doi.org/10.35429/jge.2019.4.3.1.4","url":null,"abstract":"The research is based on the fact that so much economic spill leave the patron celebrations or events of the GTO brand, in the state of Guanajuato and in its different municipalities where these events are held, to which a wide publicity is carried out by different means, evoking to that the society consumes local and handmade products, to mention an example in the municipality of Valle de Santiago, the chubby festival was held last June “8 thousand people gathered at the chubby festival , about 20 thousand chubby were consumed, had an economic spill of about 4.5 MDP in a single day ”, this published on the page gourmetaro.com.","PeriodicalId":426102,"journal":{"name":"Journal General Economics","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132361972","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}