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ACACIA-Ene-Jun-2016.Pdf COMITÉ CIENTÍFICO ARBITRAL Virginia Guadalupe López Torres Miguel Ángel Palomo González Universidad Autónoma de Baja California Universidad Autónoma de Nuevo León Eduardo Alejandro Carmona Juan Manuel Izar Landeta Universidad Autónoma de Zacatecas Universidad Autónoma de San Luis Potosí Zóchitl Araiza Garza Ma. Cruz Lozano Ramírez Universidad Autónoma de Coahuila Universidad Autónoma de Baja California Ma. Deyanira Villarreal Solís Ma. Cristina Pacheco Ornelas Universidad Juárez del Estado de Durango Universidad de Guadalajara Ruth Noemí Ojeda López Consuelo García de la Torre Universidad Autónoma de Yucatán Instituto Tecnológico de Estudios Superiores de Monterrey Cinthia Irene Carrazco Soto Universidad Autónoma de Baja California María Luisa Saavedra García Universidad Nacional Autónoma de México Sonia Elizabeth Maldonado Radillo Universidad Autónoma de Baja California Francisco Ernesto Navarrete Báez Universidad del Valle de Atemajac Leticia Ramos Garza José Morales Calderón Instituto Tecnológico de Estudios Superiores Universidad Autónoma Metropolitana de Monterrey Mario Jesús Aguilar Camacho Mónica Lorena Sánchez Limón Universidad de Guanajuato Universidad Autónoma de Tamaulipas Adrián Reyes Barragán María Eugenia De la Rosa Leal Universidad Autónoma del Estado de Universidad de Sonora Morelos María Bernardett Ochoa Hernández Laura Romo Rojas Universidad de Guadalajara Universidad Autónoma de Aguascalientes Leonor Elena López Canto Guillermo Guajardo Soto Universidad Autónoma de Yucatán Universidad Nacional Autónoma de México César Gurrola Ríos Ma. Carmen Alcalá Álvarez Universidad Juárez del Estado de Durango Universidad Autónoma de Baja California Ciencias Administrativas. Teoría y Praxis 5 Editorial s para mí un orgullo presentar este número de la Revista Ciencias Administrativas ETeoría y Praxis. La Academia de Ciencias Administrativas, A. C. se ha distinguido por generar diversos estudios de investigación de alto impacto, de los cuales se han generado artículos que invitan a la comunidad académica, investigadores, estudiantes y tomadores de decisiones, a adentrarse en la lectura y reflexión de temas de actualidad en las Ciencias Administrativas. Las nuevas formas de gestión de las organizaciones en la actualidad ya no son las mismas que en el pasado, es indispensable generar soluciones creativas que les permitan permanecer en el tiempo por medio de un desarrollo sostenible. Por ello, las tendencias de investigación en las Ciencias Administrativas, nos ha llevado a profundizar en temas como la responsabilidad corporativa y la ética, la gestión tecnológica y la innovación, la gestión de recursos y el desarrollo sostenible, el emprendimiento social y la gestión estratégica del capital humano y el cambio organizacional. En este número se abordan diversos temas organizacionales, como lo son, la importancia de un portal de información para las Pymes; la orientación al mercado de los negocios artesanales; el análisis de la cadena de suministro, específicamente en el contexto de la pesca y acuicultura; el valor de la marca en el mercado automotriz y la revisión del tema de la innovación en la frontera del conocimiento. Por otro parte, se contemplan los estudios del individuo y su interacción con la sociedad, por ejemplo, el caso de la difusión del tema de calidad en el contexto académico; el estudio de la integración de las mujeres en el empleo; los aspectos fiscales a nivel personal y de las Pymes; la percepción del consumidor y la responsabilidad social de los medios de entretenimiento; el ejercicio del voto en el extranjero; el emprendimiento en ambientes hostiles; el perfil del empresario y el desarrollo sustentable; y la espiritualidad de líderes organizacionales mexicanos, un estudio pionero en el tema. Mantener el rigor científico en los estudios publicados en la revista es nuestra prioridad. El proceso de mejora continua es un estado permanente que perseveraremos en los estudios y la difusión del conocimiento, por medio de nuestras publicaciones a nivel nacional e internacional. Dr. Miguel Ángel Palomo González Presidente de la Academia de Ciencias Administrativas, A.C. 2015-2018 Ciencias Administrativas. Teoría y Praxis 7 Índice La Clausura Fiscal como sanción El ejercicio del voto de los mexicanos inconstitucional. en el extranjero a partir de 2014. The Fiscal Closure as unconstitutional sanction. The exercise of the vote of mexicans Mario Jesús Aguilar Camacho, abroad, beginning in 2014. Rafael Espinosa Mosqueda, Alejandro Sánchez Sánchez, Enrique Luna Correa 11 Gloria Aurora de las Fuentes Lacavex 81 Capacidades empresariales en la cadena de suministro de pesca Innovación tecnológica: una exploración y acuicultura de Baja California. en la frontera del conocimiento. Business capabilities in the supply chain for Technological innovation: fisheries and aquaculture in Baja California. An exploration in the border of knowledge. Virginia Guadalupe López Torres, Brenda García Jarquín, Luis Ramón Moreno Moreno, David Sistos Mendoza, Ma. Enselmina Marín Vargas 31 Mariana Marcelino Aranda 96 Nivel de conocimientos de los Desarrollo de un portal de información para estudiantes de la UAM Zona Media el soporte e investigación de la MiPyme. de la UASLP sobre el tema de la calidad. Development of an Information Portal for The knowledge level of UAMZM- UASLP Support and Research to the MSMEs of the students on the theme of quality. State of Queretaro. Jorge Horacio González Ortiz, Carmen Berenice Ynzunza Cortés, Eugenia Inés Martínez López, Juan Manuel Izar Landeta, Héctor López Gama 51 Rosalva Ávila Acosta 105 The contingent effect of entrepreneurial Medición y dimensionalidad de la orientation on small business espiritualidad en líderes performance in hostile environments. organizacionales mexicanos. El efecto contingente de la orientación Dimensionality and measurement of emprendedora sobre el desempeño de spirituality in Mexican leaders. pequeñas empresas en ambientes hostiles. Luis Portales, Luis Mendoza Ramírez, Laura Garza-Meza 122 Arcelia Toledo López, Patricia Arieta Melgarejo 69 Ciencias Administrativas. Teoría y Praxis 9 Valor de marca en el mercado de ¿En que se están empleando las automóviles en la ciudad mujeres alteñas? Análisis descriptivo del de Rioverde, S.L.P. empleo de las mujeres de la Región Altos Brand equity in the market of automobiles Sur de Jalisco, de 2007-2014. in the city of Rioverde S.L.P. What is the employment of alteñas womens? Descriptive analysis of formal David Gómez Sánchez, work of womens in the Región Altos Ramón Gerardo Recio Reyes, Sur of Jalisco from 2007 to 2014. Eugenia Inés Martínez López 140 Gizelle Guadalupe Macías González 196 La influencia de la Orientación al Mercado en el desempeño de los Impacto financiero del seguro negocios de artesanía Wixárica en el de riesgos de trabajo en microempresas Estado de Nayarit de Ensenada, B. C. Influence of the market orientation on Financial impact of the insurance Wixárica handicrafts business performance of risks of work in micro-enterprises in the state of Nayarit. of Ensenada, B.C. Miguel Ángel Jacobo Pérez, José de Jesús Moreno Neri, Arcelia Toledo-López 154 Santiago Alejandro Arellano Zepeda, María del Mar Obregón Angulo 208 Un análisis descriptivo del perfil del empresario de la Costa Norte Impuesto sobre nóminas. Una propuesta de Jalisco y sus prácticas de para incrementar el erario de las entidades desarrollo sustentable federativas Tax on Payrolls: A proposal to A descriptive analysis of the profile of increase the treasury of federation entrepreneurs from the North Coast of states. Jalisco and their practices of sustainable development. Mario Jesús Aguilar Camacho, Rafael Espinosa Mosqueda, Alma Rosa Malacara Castillo, José Enrique Luna Correa Francisco Ernesto Navarrete Báez, 218 Manuel Ernesto Becerra Bizarrón 170 Aspectos legales fundamentales en los negocios para la inversión en un país. Análisis de la percepción de los consumidores de Cinépolis sobre la Fundamental legal issues in business Responsabilidad Social Empresarial investment in a country. Analysis of consumer perception of Ladislao Adrián Reyes Barragán, Carlota Cinepolis on Corporate Social Responsability. Olivia De Las Casas Vega 237 Ruth Noemí Ojeda López, Jennifer Mul Encalada, Leonor Elena López Canto 183 10 Núm. 1 Año 12, Enero-Junio 2016 Ciencias Administrativas. Teoría y Praxis Núm. 1 Año 12, Enero-Junio 2016, pp. 11-30 La Clausura Fiscal como sanción inconstitucional The Fiscal Closure as unconstitutional sanction Mario Jesús Aguilar Camacho*, Rafael Espinosa Mosqueda**, José Enrique Luna Correa*** Resumen meanings a violation of fundamental rights, of such figure referred in the Fiscal Code of the Más allá de la aplicación de una sanción por Federation, as well as the economic impact el incumplimiento de obligaciones tributarias, in the patrimony of taxpayers. In addition to la clausura fiscal, cual espada de Damocles, propose the repeal of that figure, also is put for se yergue como un instrumento del “terrorismo consideration a proven and efficient means of fiscal” por parte de las autoridades de nuestro defense for the taxpayer. país. Keywords: Fiscal closure, fundamental rights, Aquí se presenta un análisis sobre la sanction. naturaleza, elementos y la aplicación, a todas luces violatoria de derechos fundamentales, de 1. Introducción esta figura contemplada en el Código Fiscal de Una ingente paradoja se presenta entre el la Federación, así como el impacto económico clamor social de creación y apertura de en el patrimonio de los contribuyentes.
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