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Application
of Strategies in the Knowledge of Business Law and the Impact that the Covid
Pandemic has Caused in a Manufacturing Company in its Operations in Reynosa
Tamaulipas
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Dra. Gabriela Cervantes Zubirías[1] gabriela.cervantes@docentes.uat.edu.mx https://orcid.org/0000-0002-9912-5035 Unidad Académica Multidisciplinaria Reynosa Aztlán Universidad Autónoma de Tamaulipas México
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Dr. Mario Alberto Morales Rodríguez https://orcid.org/0000-0002-1342-297X Unidad Académica Multidisciplinaria Reynosa Aztlán Universidad Autónoma de Tamaulipas México
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MCP José Alberto Morales Rodríguez https://orcid.org/0009-0002-1104-6920 Unidad Académica Multidisciplinaria Reynosa Aztlán Universidad Autónoma de Tamaulipas México
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Dr. Marco Antonio Díaz Martínez https://orcid.org/0000-0003-1054-7088 Tecnológico Nacional de México Instituto Tecnológico Superior de Pánuco (ITSP) México
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ABSTRACT
Keywords: laws; manufacturing; pandemic; strategies; processes
Aplicación de Estrategias en el Conocimiento de Derecho Empresarial y el Impacto que ha Provocado la Pandemia del Covid en una Empresa Manufacturera en sus Operaciones en Reynosa Tamaulipas
RESUMEN
Palabras clave: leyes; manufactura; pandemia; estrategias; procesos
Artículo recibido 18 noviembre 2023
Aceptado para publicación: 30 diciembre 2023
This research project aims to highlight the importance of compliance with the applicable laws, in this case the focus on commercial law and with the main objective of being able to determine the knowledge that the employees who work have regarding the laws that apply and how they can affect in the processes the ignorance
of them in the automotive company that is located in Reynosa Tamaulipas dedicated to the production of automotive components its main mission is to meet all customer requirements focused on environmental protection and employee safety its vision is to be in the competitive market and have your brand recognized globally, achieving customer satisfaction, employees and job growth, creating and innovating new products.
the tax attribution service (2014) mentions that a moral person "is a group of people who come together for a specific purpose, for example, a commercial company, a civil association" on the other hand.
The Follow-up to the analysis of the impact that the pandemic is generating in the automotive sector.The measures initiated on March 17, 2020 within the framework of Mandatory Preventive Social Isolation implied the closure of all production units in those sectors considered non-essential. This is the case of the auto companies, whose plants were closed during the first two phases of the quarantine. Currently, companies face a new challenge of reactivation of production
Applicable laws within the legal framework within due to COVID-19
Political Constitution of the United Mexican States, published in the Official Gazette of the Federation on February 5, 1917, last reform published in the Official Gazette of the Federation on May 8, 2020.
General Health Law, published in the Official Gazette of the Federation on February 7, 1984, last reform published in the Official Gazette of the Federation on January 24, 2020 Federal Labor Law, published in the Official Gazette of the Federation on April 1, 1970, last reform published in the Official Gazette of the Federation on July 2, 2019. Organic Law of the Public Administration of the State of Tamaulipas Decree LXII-1171 Issue date September 26, 2016. Date of promulgation September 26, 2016. Publication date Official Newspaper Annex to number 115 dated September 27, 2016. Constitutional Law of Human Rights of the State of Tamaulipas (2012) Health Law of the State of Tamaulipas (2020) was reformed October 15, 2020
The purpose of conducting this research is with a qualitative, descriptive approach.
A descriptive study can be simple, (Hernández, 2011) that is, a question or univariate hypothesis; or complex, if they start in a descriptive study with several variables and lead us to more complex studies, such as causal ones. In general, a descriptive study is more complex than the example. It can be the descriptive study lead to a causal study.
An instrument was designed. This survey was designed to apply the sample to 200 trusted workers from the Reynosa Tamaulipas automotive manufacturing company. (Survey to determine the responsibility of the company in the application of the laws to the mercantile society) which 15 questions were addressed
Following The results obtained from the automotive company of electronic products of According to the questioning that was generated to those surveyed regarding whether they know the classification of the company, 188 responded that it is the private industrial sector so they are aware of it and corresponds to 94% as shown in figure 1.
Figure 1. Know the classification of the company
According to the questioning that was generated to the respondents if they know the elements of the company, 157 responded that they affirmatively have knowledge of it and it corresponds to 78% as shown in figure 2.
Figure 2. Know the elements of the company
According to the questioning that was generated to the respondents,Do you know or know the consequences if a commercial contract does not meet the requirements as required by law? 189 responded that affirmatively that they are aware of it and it corresponds to 94
Figure 3.
Know the consequences if a commercial contract does not meet the requirements as required by law
According to the questioning that was generated to the respondents if the administrative system meets the minimum essential requirements to comply with tax obligations without setback 194They answered that they affirmatively have knowledge of it and it corresponds to 97%. As shown in figure 4.
Figure 4.
The administrative system covers the minimum essential requirements to comply with tax obligations
According to the questioning that was generated to the respondents, the management of the company allows it to be competitive according to its environment 185They answered affirmatively, it corresponds to 93%. As shown in figure 5
Figure 5. The management of the company allows it to be competitive
According to the question whether the accounting staff has a fiscal update course periodically, it allows them to be competitive according to their environment199They answered affirmatively, it corresponds to 99%. As shown in figure 6.
Figure 6. Accounting personnel have a fiscal update course
According to the questioning whether the accounting staff of the company designed and applied urgent tax strategies that arose in the face of covid-19 of the 200 people surveyed, 199 answered affirmatively, which corresponds to 99%. As shown in figure 7
Figure 7. The company designed and applied tax strate-gies
According to the question whether the company has an administrative system that meets the essential requirements to comply with the tax obligations of the 200 people surveyed, 188 answered affirmatively, which corresponds to 94%. As shown in figure 8.
Figure 8. The company has an administrative system
According to the question whether the current situation of the pandemic affected or affects the productive structure of the company, the 200 people surveyed, 200 answered affirmatively that it corresponds to 100%. As shown in figure 9.
Figure 9. Your believes that the current situation of the pandemic affected the productive structure of the com-pany
According to the question, what are the aspects that you consider that COVID-19 affected this company? Of 32 people, they answered that a reduction in income corresponding to 16%, a drop in consumption was 126 with 63% and 42 people paid taxes with 21%, as shown in figure 10.
Figure 10. What are the aspects that you consider what affected the Covid-19 to this company?
According to the question, what measures will the company take when the health crisis passes? 185 people responded that the recovery of sales will be monitored, which corresponds to 92%, as shown in figure 11.
Figure 11. You What measures will the company take when the health crisis passes?
According to the question whether the company has a consolidation scheme in the Mexican market, 188 people responded that the recovery of sales will be monitored, which corresponds to 94%, as shown in figure 12.
Figure 12. The company has a consolidation scheme before the market in Mexico.
According to the question whether the company has a consolidation scheme before the market in Mexico, 192 people responded that the recovery of sales will be monitored, which corresponds to 96%, as shown in figure 13
Figure 13. Believes that the company needs new markets and expand its fields of action to obtain productive capacity
According to the questioning, the company, regardless of the current situation, complies with the payment of its fiscal commitments, of the 200 people surveyed, 100% determined that it complies as shown in figure 14
Figure 14.
The company regardless of the situation current complies with payment of its fiscal commitments
According to the questioning, the company complies with the policies of compliance with the laws of the mercantile society, 198 people answered affirmatively and that corresponds to 99%, as shown in figure 15.
Figure 15. Complies with compliance policies commercial society.
CONCLUSIONS
COVID-19 is causing an unprecedented global pandemic. The declaration of the state of alarm implies the loss of activity of companies in all sectors. The economic and social effect of the coronavirus is a priority and it is necessary to analyze its concrete economic impact and know the assessment of the impact that entrepreneurs make of the current delicate business situation.
According to the results obtained, it can be determined that the employees of the automotive company comply with the policies established in accordance with the rights of the commercial company. And that the company follows up on the security measures that have been agreed upon, thus affecting scheduled sales and is aware of it.
It should be noted that within companies it is important that they know the laws, as well as their employees, thus generating a synergy within it and being able to generate and develop both economic and productive growth within it.
Having knowledge of the laws is important to avoid any nature that may affect the image of the same and thus avoid any inconvenience or that generates conflicts within society, so it is important that strategies are generated that help to generate a good organizational climate and collaborative work.
The automotive company has defined, through the creation of its work manual, as an aid in the preparation, containment, and definition of control activities to face the situation of the pandemic.
According to the legal guide 2019 Mexico (2020) On March 30, 2020, the General Health Council declared a health emergency due to force majeure, the epidemic of disease generated by the SARS-CoV2 virus, indicating that the Ministry of Health (“SS”) would be in charge of determining all the necessary actions to attend the COVID-19 emergency. Therefore, on March 31, 2020, the SS issued an Agreement establishing extraordinary actions to address the health emergency generated by the SARS-CoV2 virus, which the public, social and private sectors must implement the corresponding measures.
The Federal Labor Law establishes in its articles 132, section XVI and 134, section II, that it is the employers' obligation that the facilities of the work centers comply with the provisions established in the Regulations of the aforementioned Law, and the official regulations Mexicans in matters of safety, health and environment at work, in order to prevent accidents and occupational diseases as well as the obligations of workers, to observe said provisions on safety and health;
Acknowledgements
The authors thank the manufacturer company dedicated to the production of automotive components in Reynosa Tamaulipas for following up on this investigation and providing the necessary help to conclude the analysis of the sameeffectively as well as for the management in decision.
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