The wine market is expected to recover and growth in the following years. Although the market size of this market is small in Mexico; efforts are being made to promote national wines. To support these actions, the current study aims to explore consumers’ decision to pay for a low versus high priced wine according to wine attributes and external influences. A total of 290 wine consumers, knowledgeable about wines, participated in an online survey that took place in the Northwest part of Mexico. The relevance that eleven attributes have on the wine price was assessed through the application of classification trees, a method that has not been previously applied to explore wine purchase decisions. The result indicate consumers are mainly driven by price than the wine attributes. However, relevant attributes for consumers of low-priced wines (less than 20 USD) include “label information” “awards” and “previous tasting”. By contrast, purchase decision of consumers of pricey wines are mainly driven by “country or region of origin” and “vineyard recognition”. The study findings offer provide suggestions on the wine attribute wineries and marketers should focus on to meet the current consumers’ preferences depending on the price-sensitivity and wine knowledge of target segments.

The purpose of this paper is to elaborate an empirically based comprehensive scale for measuring sustainable HRM and wellbeing, how it’s perceived by 120 employees in the northern of Mexico?. The research gathers information on well-being and Sustainable HRM, and attend to drive theory, yielding sustainable needs focus on the economic, environment and social categories. The research further predicts that greater wellbeing programs increase sustainable HRM programs in enterprises. A Varimax factor analysis is presented to determine which latent variables can be present to assess the validity of four dimensions comprising the construct of perceived sustainable HRM and Wellbeing in an exploratory analysis and confirmatory factorial model. The scales are composed by a questionnaire of 30 items. Finally, the research provides evidence through a SEM test that High Sustainability companies significantly has greater well-being programs that could lead future research..

The article is based on a previous case study of a certified papaya producer from Colima which currently implements traceability in its operations. Traceability can be defined as an instrument to respond and avoid risks in the supply chain of a product. For Small and Medium Enterprises (SMEs) the use of traceability can be a competitive advantage, adding value to their products; or either an entry barrier to access to new international markets. The article analyzes the importance of traceability and the adoption of new practices to respond to future market requirements in a competitive globalized environment.

Environmental, Social, and Governance investing has undergone a radical shift; companies and investors have focused on the impact of the disclosure of the practices and policies related to the environment, social responsibility, and governance in their operational strategies and investment. The purpose of this paper is to demonstrate the impact that the ESG policies have on public companies' stock returns in Australia and Japan. Accounting and market-based measures are used to determine the impact ESG practices have on stock market index returns. The annual data used is of companies from Australia's S&P/ASX Index and Japan's Nikkei 225 Index, covering the period from 2005 to 2019. Fixed effect model regression was used to test the significant relationship between companies' stock returns and ESG score, accounting, and market-based measures. Portfolios were created to analyze the risk/return relationship between companies with and without ESG across countries. The findings indicate mixed results. Australia´s non-ESG portfolios outperform the S&P500 and ESG portfolios. Japan´s portfolio has positive returns but underperforms the benchmark. Low market capitalization portfolios with and without ESG outperform the higher capitalization portfolios.

Este informe compara los resultados obtenidos al analizar la efectividad de los influencers en el comportamiento de compra de los estudiantes. El objetivo de este estudio es comprender las diferencias de hábitos de pensamiento y compra entre los estudiantes de dos países: Irlanda (Europa) y México (América Latina). La comparación se realizó con los resultados obtenidos aplicando el cuestionario en el Instituto de Tecnología de Waterford (Irlanda) y en FACPyA (México). La importancia de hacer este informe es que nos brinda una perspectiva multicultural sobre los hábitos de compra de los estudiantes de ambas escuelas. Desde una perspectiva gerencial, este documento ofrece algunas recomendaciones que se pueden hacer al seleccionar un influencer de redes sociales para respaldar su producto o servicio, dirigido a estudiantes universitarios en ambos países.

Las empresas que migran al canal digital requieren un modelo de negocio exitoso que enfatice la propuesta de valor, el uso de la tecnología y la creación de flujos de ingresos. A través del tiempo, los modelos necesitan ciertos ajustes en estas áreas. Usando un caso de estudio de una exitosa compañía de bienes raíces del Reino Unido, este documento presenta un ejemplo de innovación de modelo de negocios que destaca el papel de la escala de usuarios. Se enfoca en el uso de la tecnología Web 2.0, ya que la compañía ofrece un foro de discusión. Entrevistas a profundidad, datos secundarios y el análisis del contenido del sitio web se utilizan para mostrar la trayectoria de la empresa. Los resultados muestran que, para un modelo sostenible, son las actividades de adquisición y retención de usuarios, las que mantienen el tráfico necesario para que el modelo funcione y genere nuevas fuentes de ingresos. Esto es aún más relevante para un mercado de tres vías.

Globalization is a global phenomenon that the way of doing business in the current world and both operational areas, such as administrative, are influenced by this phenomenon. In fiscal aspects, relative to the tax form, it is not the exception. The Federal Tax Administration, has bet heavily on technology as a means of collection and indirectly has forced taxpayers to invest, update their way of operating and manage their businesses to comply with the new tax functions. The intensive use of technology in the tax area has helped the Tax Administration to have greater control and information about the operations carried out by taxpayers and using the tools allowed to comply with current tax provisions. Some of the most notorious benefits were the reduction of paper after the obligation of electronic invoicing as the only fiscal receipt and the physical space for the protection of information. This article demonstrates that the technological advances implemented by the Tax Administration in the Tax Reform 2014 in Mexico, from the taxpayers' perception and with information from the Tax Administration Service generate multiple benefits for the parties involved, however, the implementation has not It has been simple for taxpayers, since they require investment in computer equipment and training to understand each one of changes in tax regulations.