In order to determine the main reasons for the lag in the payment of the Property Tax of the Municipality of Chihuahua and to ascertain if there is a culture of nonpayment in the taxpayers, an investigation was carried out in this regard. The hypothesis proposed was that the main reason for the lag in the payment of the property tax was the lack of economic resources. The nature of the research was quantitative, descriptive, non-experimental, and transectional. The macro variable to be analyzed was lagged in the payment of taxes. The sampling frame was confirmed by the list of taxpayer debtors of the property tax. A confidence level of 95% and margin of error of 5% was used in the study. This, however, was drawn from a sample of 375 contributors to whom the survey designed by the researchers was applied. These were applied randomly in a shopping center in the city. The stated objectives were met and it was found that 6% of respondents have a culture of non-payment, while 94% plan to pay. The major reason the taxpayer debtors could not pay the tax was attributed to the lack of economic resources. As a result, the hypothesis was not rejected. Keywords: Lag in payment of taxes, property tax, taxpayers ResumenA fin de determinar las principales razones del rezago en el pago del Impuesto Predial del Municipio de Chihuahua y determinar si existe una cultura de no pago en los contribuyentes, se llevó a cabo una investigación al respecto. La hipótesis planteada fue que la principal razón de rezago en el pago del impuesto predial es la falta de recursos económicos. La naturaleza de la
In recent times, the importance of the responsibility of universities has been highlighted. The objectives of the research focused on making a diagnosis of the progress in the transversal management of University Social Responsibility (RSU) in Higher Education Institutions (IES), 2 public ones, the Autonomous University of Chihuahua (UACH), and University of Colima (UCol); and 2 private ones, the Universidad de Monterrey (UDEM); and the Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM), Monterrey campus, to compare the performance in RSU of the same and to identify good practices of RSU. The nature of the research was quantitative, descriptive, non-experimental and transectional. The method was based on a 2019 random survey of 201 university executives. A measurement instrument was applied that divides the RSU macrovariable into 4 areas of action and 12 compliance goals. The stated objectives were met and it was found that the level of RSU progress in ITESM was 3.27, in UDEM it was 4.24, in UCol it was 3.52, and in UACH it was 2.78.
Los casos de las plantas cementeras del Grupo Cementos de Chihuahua (GCC) de Chihuahua y Samalayuca son ejemplos de organizaciones de manufactura mexicanas que han logrado desarrollar capacidades para ser y mantenerse competitivas en un entorno de globalización y cambio constante. El objetivo del presente trabajo fue proponer un modelo de transformación hacia una organización de alto desempeño, e identificar en este los factores clave causales del cambio cultural. El método se basó en una encuesta que mide las características conductuales de una organización de alto desempeño (OAD) a una muestra aleatoria de 113 empleados y 30 entrevistas. Las variables de interés fueron cultura de AD y desempeño organizacional. Los resultados mostraron que el modelo propuesto está positivamente relacionado con el desempeño organizacional y que el factor determinante para ello es la institucionalización del liderazgo, lo que permitió comprobar las hipótesis planteadas
The objective was to analyze the social responsibility construct through the Boston College method in a company of the automotive chain in Chihuahua from June to November 2018. The hypothesis to contrast was this: the company of the automotive chain is in its transformation stage to social responsibility. The methodological approach was qualitative, based on the inductive method and the design was transectional, descriptive and not experimental. The sampling frame and units of analysis were based on the list of personnel provided by HR; a structured interview of open questions was applied to seven hierarchical levels of the organization. The main strategic finding is that only 20% of respondents consider that social responsibility is present in the organization; this shows that the personnel is not involved and ignores that the company has social responsibility practices.
The objective of this research focused on carrying out a comparative longitudinal self-diagnosis (2014, 2021) on equity and gender violence at the Autonomous University of Chihuahua (UACH), evaluating and comparing the degree of violence (psychological, physical, patrimonial, economic and sexual), in the community, institutional, educational/labor and family areas. The nature of the research was quantitative, empirical, applied, non-experimental, longitudinal and descriptive. The method was based on two random surveys carried out, the first in 2014, the second in 2021. The research instrument was a questionnaire called: behaviors, attitudes and thoughts towards equity and gender violence (CCAPHEyVG), which was subjected to the Cronbach's Alpha test, obtaining the result of 0.81. The population of interest was the university community. The sample frame was 32,005. Proportional stratified probabilistic sampling was considered. The second survey was applied to a sample of 2484, including administrative workers, undergraduate and postgraduate students, and the teaching staff of each of the 15 academic units of the UACH. The objectives set were met and the level of violence was found to be high in all areas, although in the institutional area, comparatively, improvement in perception was observed: in the 2021 survey, the levels of psychological violence were 36%, the patrimonial level of 28% and the economic one of 42%; In the educational/labor area, when comparing results, the perception of the level of violence increased, psychological violence in 2021 was 42.1%, physical violence was 5.1%, patrimonial violence 24.8% and sexual violence 15.5%.
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