The technological advance has given greater growth towards the new digital platforms that facilitate or allow accessibility to assets. The following research work aims to analyze the scope of the regulation of the virtual asset market in Mexico. The methodology used for this research was the qualitative, which consists of reviewing international and national sources of studies in this area and analyzing the scope of the Fintech Law on the regulation of said assets. The investment in cryptocurrencies and their operation are very important for people, but they have their negative side for the global economy and can affect financial systems due to the inherent risks of the market. Once analyzed from different perspectives, it´s concluded that Mexico is a reference in Latin America in the regulation of said market, however, the Bank of Mexico does not recognize this type of assets as legal tender and that they lack the characteristics of value deposit, medium of exchange and unit of account. In addition, the law only regulates the internal operations of financial technology companies and does not support the operations carried out by the general public.

This chapter explains one of the hypotheses of the results of a basic research of the Ramírez-Garzón doctoral thesis entitled, “Organizational components that explain the profitability of Colombian SMEs,” which focused on the application of the Model of Modernization for organizational Management (MMOM) and the Return on Assets (ROA) in 144 Colombian SMEs. The chapter affirms there are organizational components that explain profitability in Colombian SMEs as a key factor for business competitiveness. The multiple regression analysis was used as a statistical method to correlate the organizational components of the MOMM and the ROA of those SMEs. It was found that the components that explain preferentially between 20% and 23% the profitability of the companies analyzed in light of the ROA are: strategic direction, production management, human management, logistics, and innovation and knowledge.

<p>En la Grecia clásica, la excelencia del ciudadano consistía en el cultivo de tres virtudes específicas: forta- leza, templanza y la dicaiosine o justicia. Estas virtudes formaban un ciudadano relevante, útil y espléndido. Platón añadió una cuarta virtud, la prudencia, el hábito cualidad del hegemone, el conductor, el guía y también el comandante del ejército, el líder. A estos se instruía para saber juzgar sobre un problema o un caso concreto, así como para dirigir estratégicamente. Extrapolado al mundo empresarial actual, se convierte en la destreza o capacidad para la toma de decisiones. En concordancia, aquí se presenta un instrumento de apoyo en la toma de decisiones, diseñado para los directivos de las PYMES industriales mexicanas, el cual está fundado en el modelo Costo-Volumen-Utilidad (CVU). El“Simulador Presupuestario para PYMES del Sector Industrial”, aplicado en veintitrés giros indus- triales de la zona Laja-Bajío, en el Estado de Guanajua- to, demostró ampliamente su confiabilidad al permitir al directivo, emprendedor o desarrollador de empresas visualizar de una forma documentada su actuar en los negocios. El simulador puede ser adaptado y adoptado para otros ramos y latitudes, con lo cual el empresario PYME tendrá una ventaja competitiva.</p><p> </p><p><strong>Abstract</strong></p><p>In classic Greece, a citizen’s excellence was measured by his fostering of three specific virtues: fortitude, temperance and dicaiosine or justice. These virtues formed a relevant, utile and splendid citizen. Plato added a fourth virtue, prudence, a quality attributed to the hegemone, the driver, the guide, the military commander, the leader. They were taught to judge quickly on a concrete problem or case, as well as to strategically lead. Extrapolating this concept to the current world, it becomes the ability or capacity to make decisions.Accordingly, a support instrument for decision making is presented here, designed for managers of Mexican industrial SME’S, based on the Cost-Volume- Profit (CVP) model. The “Industrial Sector SME Budget Simulator,” applied to 23 industrial facilities of the Laja- Bajio zone of the state of Guanajuato amply showed its reliability by allowing the board member, entrepreneur or manager to visualize in a documented way his or her managerial aptitudes. The simulator can be adapted and adopted for and by other trades and countries providing entrepreneurs with a competitive advantage.</p>