Celaya, Gto., August 25, 2016.- Due to a research done in the accounting area, the "Asociación Nacional de Facultades y Escuelas de Contaduría y Administración" (ANFECA), delivered to Dr. Ma. Guadalupe Olvera Maldonado the thirtieth national prize of postgraduate thesis, for her work "Disciplina contable y tributaria como factor de desarrollo de las Pymes industriales."

The doctoral research describes the current situation of the textile business in the southwest of the State of Guanajuato, where she found a distancing from the accountable systems to determine the costs, since they use the global cost; besides that, they handle it from the empirical point of view and there are no systems so the university or other institutions can influence in the businesses and favor its competitiveness.

Parting from this study they propose a system of costs, enter a technological convergence to optimize their resources and connect to data bases to be updated in the tributary systems; this program would help reduce their costs, improving the final costs and making them more competitive. One the business formalizes; it could access government credits to continue growing.

In an interview, Dr. Emigdio Archundia –advisor of Dr. Olvera Maldonado—expressed his enthusiasm and said that "for a long time the professor had had national and international talks, with this achievement will surely improve his academic production; the professor must be confident herself that she can do things, I wish her the best with this new achievement in her professional development".

Likewise, explained that the research work reflects a great problem in Mexico since it has a business, accounting and fiscal taint. In our country, 98% of the business are medium size, however, they are not considered, due that from every ten businesses, seven die at the fifth year and from only 10, only three pass to the second generation, and just one reaches the third generation.

Dr. Emigdio Archundia considered that the strategy is to involve directly the university with the company because currently they can turn around and see the advisory and the university must be the first consulted; but there still is work to do from the institution so this can happen.

To conclude, she explained that in Campus Celaya-Salvatierra through the Fiscal laboratory, they are working to support the businesses and society to make tax declarations, with the idea to help reduce the level of informality and at the same time, the tributary actions grows, since currently around a 42.5% of tributary absorb the 100% of the weight.

It means, 57.5% doesn't contribute to public expenditure, leaving the state with all the responsibility to cover the social demands and even with the lowest price tax of oil, the public finance, have been affected and the Pymes will continue being the captive tax payer.