Search

Through descriptive and econometric analysis, this paper examines the conceptualization and effect generated by the tax rate of Income Tax on the profitability of companies. First, applying a descriptive-analytical methodology, the conceptualization of the factors that affect the tax rate and its behavior over time was verified. On the other hand, to measure the impact of the income tax rate on profitability, a company from the agrobiotechnology sector listed on the Mexican Stock Exchange was used during 1993-2018. Among the outstanding findings, in the case of Mexico, the corporate rate is a standard tax rate whose behavior presented minor changes throughout the period studied. Nevertheless, the results of the empirical tests allow us to affirm that the rate has a significant influence on the business profitability of the sector. [ABSTRACT FROM AUTHOR]

The aim of this paper is to present the social and stylistic variation in the speech prosody of the Spanish of Mérida, Yucatán. Assertive utterances from sociolinguistic interviews and discourse completion tasks are analyzed considering the social variables of age, gender and educational level. The prosodic analysis is carried out within the Autosegmental Metrical model (Pierrehumbert 1980, Ladd 2008) and with the Sp_ToBI labeling conventions (Hualde & Prieto 2015). The results show that this variety of Spanish is characterized by a prominent descent starting from the first tonal peak, the early-peak alignment in some prenuclear positions, and the presence of some non-falling boundary tones. The social and stylistic variation suggests that the last two are features that indicate vernacularity. [ABSTRACT FROM AUTHOR]

This paper reflects on the gender perspective, historicization and decolonization as part of a theoretical-methodological proposal, to understand the gender systems that support masculinities and models of being a man, linked to reproduction and contemporary indigenous survival in Mexico. It constitutes a first effort of reflective analysis, on how to approach these ethnicized and gendered realities, specifically on masculinities and being a man. To do this, we start by discussing the contributions of some gender studies of men and masculinities, which do not constitute an exhaustive and updated review, but only an approximation to the growing knowledge base, to support the methodological proposal with which it seeks to understand the patriarchal, heterosexist and colonizing constraints on men and women of indigenous peoples. In this work, it is argued that re-readings of these realities are required through theoretical-methodological proposals that are sensitive to these realities, in order to stop the homogenizing views of the indigenous gendered subject, specifically the masculinized one from westernized gender systems. [ABSTRACT FROM AUTHOR]