Corrupción como proceso organizacional: comprendiendo la lógica de la desnormalización de la corrupción

This article discusses the basic assumptions of an individualist vision on corruption. A different argument based on “social density” of the phenomenon is proposed instead: the process of normalization of corruption. Under this umbrella, corruption is a political concept that looks to impose a particular vision on what are “right” behaviors based on a sharp and unrealistic separation of the public and private sphere. A review of the organizational literature on corruption is developed, with the aim of understanding how organizational processes of socialization triggers behaviors that make corrupt acts to appear as “normal” under the organizational logic. Persons find themselves in a “slippery slope”, generating agreements and social dynamics that are able to produce corrupt logics under the normal life of an organization. A plea for discussing the social processes needed to “un-normalize” corruption is defended a conceptualization that goes beyond an individualist and moralist vision of the phenomenon.     

Las incapacidades de aprendizaje organizacional y su relación con los estilos de aprendizaje organizacional en la Mipyme

In this study, we examined 200 micro, small and medium enterprises from Durango City, Mexico, in order to find the possible relationship between learning disabilities and organizational learning styles, and its impact on organizational learning. To achieve this we applied a measuring instrument to the aforementioned companies, it was duly adapted to the context, tested and validated, and the responses were analyzed using a linear regression model, which used the seven learning disabilities as predictors of the four learning styles. We found statistically significant evidence that there is a relationship between learning disabilities and learning styles in the studied enterprises.     

Evaluación de la percepción de la calidad de los servicios bancarios mediante el modelo SERVPERF

The purpose of this paper is to assess the quality of the services provided by two major banks in Mexico. The case study is with reference to the branches located in the four major cities of the Isthmus of Tehuantepec: Ixtepec, Juchitán, Tehuantepec and Salina Cruz. The strategic method adopted for this research was the application of a modified version of the SERVPERF model, one of the most important models in this type of study. The SERVPERF model assesses customers’ perceptions according to five criteria: reliability, responsiveness, security, empathy, and tangible factors. Strictly speaking, these criteria or dimensions combined define the quality of the services. The results indicate that the overall customers’ valuation of both banks with regard to their services is high; these results might respond to very low expectations according to specific socioeconomic variables. Additionally, significant differences in users’ perception among groups of people according to various analyzed variables such as occupation, education, and age ranges were found.     

Efectos de la contratación de exempleados de multinacionales en la capacidad de absorción en empresas locales

Attracting Foreign Direct Investment seeks, among other goals, increase productivity of local firms through knowledge spillovers. Nevertheless the empirical evidence is contradictory. One influential factor is the absorptive capacity of local firms. This article analyzes the effect of the presence of ex-employees of multinational companies, as employees of local firms in the absorption capacity of these firms. The study was conducted in Costa Rica, a country recognized for its successful strategy in this area. The data come from a survey of 1,167 companies conducted by the Costa Rican Observatory of Small and Mediums Enterprises in 2011. It was found that hiring former employees of multinational companies by local firms has a positive effect on the rate of absorption capacity. In short, this engagement of former employees of multinationals increases by nine percentage points the rate of absorption capacity, with differences for sectors and firms sizes.     

Medición de la intensidad en el uso de las tecnologías de la información y la comunicación en Escandinavia

One characteristic of the processes related to technological innovation in the Scandinavian countries is the high participation level of public and private agents. The objective of this strategy is to assimilate knowledge and to spread it out in the best possible way. Thus, in this article we identify the profile of ICT users; we try to establish how important they are for these countries, their good use of these technologies and how they impact on their communication processes. The results derived from the research prove that: 1) Swedish and Danish homes are a reference when it comes to the utilization of ICTs, 2) Finnish companies lead the way in the adoption of ICTs, followed by Danish and Swedish companies; 3) When it comes to provision and implementation of public services on a technological platform, the leading countries are Denmark, Finland and Sweden; and 4) When it comes to the utilization of ICTs in infrastructures, the EU leadership is headed by Sweden and Denmark, far ahead from the other Member States.     

Construcción de un instrumento para medir el clima organizacional en función del modelo de los valores en competencia

The purpose of this study was to explore a model in the Mexican labor field that contextualizes organizational climate and links it with organizational culture. The Competing Values Framework (CVF), by K. S. Cameron & R. E. Quinn, was chosen due to its importance as the framework with more empirical evidence regarding corporate culture. The CVF proposes a four-quadrant structure for organizations: 1) internal focus, flexibility (clan), 2) internal focus, stability and control (hierarchy), 3) external focus, flexibility (adhocracy), and 4) external focus, stability and control (market). Likewise, it states that organizations present a mix of values from all quadrants. Overall, the findings of the study founded the model on a heterogeneous sample of 12 organizations (n = 1424) in the central region of Mexico. In addition to the model, a primer version of an instrument was designed with the intention to measure organizational climate according to the CVF. The instrument proved its capability to discriminate amongst organizations and, in general, its reliability and validity.     

Impacto de las Normas de Información Financiera en la relevancia de la información financiera en México

In this study, it is shown that the value relevance of the financial information, measured by the coefficient of determination (R²), has improved as consequence of the changes in the financial reporting standards. It is applied the Ohlson model (1995) with accounting variables (earning per share and book value) and the stock market price of Mexican stock market companies, during the period from 1992 to 2010. The econometric results are obtained applying an Ordinary Least Squared Regression Analysis and a Panel Data Analysis. The sample is divided in two periods, before and after the foundation of CINIF, and the Chow test is applied to confirm the existence of a structural change. The book value variable is consistently significant in both periods. The Ohlson model is also applied to sub-samples which distinguish the firm for its size, for belonging to the Food and beverages industry and for its classification as Tangible and Intangible firms.     

La delimitación contingente del espacio organizacional basada en procesos de saber

The aim of this article is to call into question the concept of organization delimited as a social object of discrete character, in order to propose that the organizational space is a product of multiple operations of knowledge that conform and delimit its spatiality in a contingently and current way, according to the knowledge process that are functioning at that time. Going along with this line of thought, we differentiate the roles of the management system, the standardization system and judicial-legal system in the delimitation of the spatiality of the organizational phenomenon and we propose that this delimitation produces a rethinking of the management system as to internal system of the discrete organization. Consequently, this results in rethinking the political dimension that is present in the organizational phenomenon. This also impacts on the processes of including subjects in this complex spatiality. We conclude that the concept of organization as a social object of discrete character is not only insufficient to conceptualize the organizational phenomenon, but is also insufficient as a tool for organized action.     

El concepto de poder en la administración

The objective of this work is to explore the concept of power in Administration. What we are interested in studying is the domination exerted from a dominant position in the organization formally established. In this paper we argue that what defines power is the legality, and what defines authority is legitimacy. In the first place we will have a brief discussion of the distinction between legality and legitimacy, in order to distinguish the concept of power from authority. Then, we analyze the concept of power, distinguishing the power that gives the dominant device from the power established in intersubjective relationships, which are defined as relationships of power. Finally, we perform a conceptual approach of the power in Administration and some criticism inherent to this form of domination.     

Evaluación de la conversión a café orgánico usando la metodología de opciones reales

Since the deregulation of the coffee market in 1989, price crises are proof of the uncertainty and risk around coffee growers’ income, particularly for small producers who, in the case of Mexico, have taken action such as the conversion of their traditional crops into the organic production system which, besides the ecological priority, allows them to get a higher income than from conventional coffee. In this document we model as real investment options (RIO) the possibility of conversion from one system into the other one also including the feasibility of abandoning this strategic decision.     

Anomalías en la autocorrelación de rendimientos y la importancia de los periodos de no transacción en mercados latinoamericanos

This paper aims to determine the evidence of returns autocorrelation for the main Latin American stock markets, and the influence of the day of the week effect on this phenomenon. Also, we analyze the importance of non-trading periods and their incidence on stock markets returns. We determine a high autocorrelation in most of the stock markets analyzed, both in local and global currency and the day-of-the-week effect on only some of the stock markets. Evidence of correlation between trading periods returns and those of non-trading periods is also found.     

Sobre la alienación subjetiva en la organización del trabajo actual. Una observación participante en el comercio de la alimentación al detal

This paper presents the findings of the first stage of a case study of pleasure and suffering at work, whose fieldwork is one participant observation of a Canadian chain of retail. The purpose is to make available to students of organizational analysis, management and human resources, some definitions are finding from some bibliography resources (theoretical and methodological) from clinical sociology, the psychodynamics of work and sociology of emotions. Is about the dimensions social and technical of the work organization and one form of current subjective alienation. The most important premises that can be shows is that the current organization of work tent to be perceives by the employee like a potential threat and, unknowing, they prefers to protect themselves from the subjective alienation.     

El uso de la distribución g-h en riesgo operativo

This paper presents a review of the g-h distribution in operational risk and proposes a modification to the method developed by Hoaglin (1985) to estimating the parameters. The modification consists in the estimation of the parameter h using a robust regression. We estimate OpVaR by g-h and POT methods in two applications. The results show that the g-h method is useful in operational risk, but care must be taken when the distribution of losses presents extremely heavy tails.     

La empresa familiar en México Situación actual de la investigación

Family businesses are fundamental productive structures in industrialized and developing economies. Even though there are no rigorous data to support the fact, family businesses have a relevant influence in the generation of national wealth, but they are not well known. Research on family enterprise has been recent; in this article we aim to reconstruct the state of the art research that has been undertaken in Mexico since the main objective of this paper is to encourage family business research. The results presentation is inspired by Chua et al. (1999), Low and MacMillan (1988) and Sharma’s works (2004).     

Aplicación de análisis discriminante para evaluar la productividad como resultado de la certificación BASC en las empresas de la ciudad de Cartagena

This research paper presents the evaluation of productivity in companies in the city of Cartagena as a result of the certification of said companies in the Business Anti-Smuggling Coalition (BASC). The methodology used calculated productivity indicators at 23 companies certified at BASC. Next, we used the Discriminant Analysis technique to explain the belonging and discrimination of each group of productivity indicators evaluated, resulting in the correlation between certified companies and increased productivity indices for 2008 and 2010. From the discriminant function obtained and the statistics analyzed, it can be concluded that certification in BASC standard showed no improvement in the indicators selected, but presented significant differences in the Gross Profit / Value Added (IP1), Operating Income / Operating Capital (IP5) and Net Income / Operating Capital (IP6) indicators.     

Factores que explican la extensión de revelación de activos intangibles de los bancos que cotizan en la Bolsa de Valores de Panamá

This paper analyzes the level of voluntary disclosure of intangible assets, and identifies the factors that explain the disclosure of such information by the banks listed on the Panama Stock Exchange during the period 2005-2009. The information is recorded on an index that contains 158 indicators divided into five categories: human capital, technological structural, organizational structure, relational business and social relational. Three hypotheses are posed: H₁ there is a positive relationship between the size and extent of disclosure of intangible assets; H₂ a positive relationship between the extent of incorporation and disclosure of intangible assets; H₃ there is a positive relationship between leverage and the extent of disclosure of intangible assets. The results indicate that for Panama banks it is more important to disclose information on intangibles in the following order: business relational capital, social relational, organizational structure, human and technological structural. H₁ was accepted as a size category except for the structural capital; H₂ was accepted for the years in all categories, while H₃ was rejected.     

Declive organizativo,fracaso y reestructuración organizacional en empresas colombianas

This document sets out the reaction to corporate restructuring undertaken by Bogota companies registered with the Superintendence of Companies of Colombia for the period 1995–2010, facing difficult economic times. Here, we used panel data methodology and literature review, finding that the companies in question run downsizing harmful procedures that shorten the periods of economic boom, and precipitate the closure of companies mainly large and medium sized, a fact that widens social gaps and reduces quality of life levels of the workforce in the Colombian capital.     

Mapas cognitivos difusos para la selección de proyectos de tecnologías de la información

The evaluation and selection of information technology projects is one of the most complex decision-making processes. To achieve alignment between projects and strategy is very important to analyze the goals and processes inside the organization. This paper presents a model for the selection of IT projects, based on the analysis of enterprise architecture. The proposal makes use of causal relations modelling using fuzzy cognitive maps. This approach facilitates the evaluation and selection of a project portfolio in order to achieve the desired future state of enterprise architecture. The model represents an attractive alternative or complement to existing methods in the evaluation of IT initiatives. A case study showing the application of the model to a professional services organization for the transformation of the enterprise architecture is shown.     

Empleo manufacturero en la Región Centro de México. Una estimación por gran división

In this paper, the production performance by great division and its effects on formal job generation in the central region of Mexico is analyzed. The more dynamic manufacturing divisions are identified and with the estimation of an employment function with panel data for each of the nine manufacturing great divisions, it is found that divisions I. Food, beverages and tobacco, II. Textiles, clothing and leather industry, III. Wood and wood products and IX Other manufacturing industries exhibit a high income elasticity of employment (0.716, 1.035, 0.781 and 0.94) and that the more technical divisions, with greater innovation processes and highly exporting divisions such as division VIII. Metal products, machinery and equipment show a lower elasticity.