<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2683-2623</journal-id>
<journal-title><![CDATA[Vértice universitario]]></journal-title>
<abbrev-journal-title><![CDATA[Vértice univ.]]></abbrev-journal-title>
<issn>2683-2623</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2683-26232022000100104</article-id>
<article-id pub-id-type="doi">10.36792/rvu.v93i93.57</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gestión aduanera y su modernización: un análisis con ecuaciones estructurales en la aduana Lázaro Cárdenas, México]]></article-title>
<article-title xml:lang="en"><![CDATA[Customs management and its modernization: an analysis with structural equations in the customs office of Lazaro Cardenas, Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Reyes Real]]></surname>
<given-names><![CDATA[Oscar Bernardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alcantar López]]></surname>
<given-names><![CDATA[Cristian Omar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alvarado Oregón]]></surname>
<given-names><![CDATA[Ana María Del Rosario]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Colima Facultad de Comercio Exterior ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Guadalajara  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Colima  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>24</volume>
<numero>93</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2683-26232022000100104&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2683-26232022000100104&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2683-26232022000100104&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este trabajo de investigación se estudian las relaciones entre las mejores prácticas de la aduana moderna y su efecto en las funciones aduaneras en el caso de la aduana Lázaro Cárdenas, Michoacán. Se aplica el modelo medible de modernización aduanera con variables observadas validado en el caso de la aduana de Manzanillo por Reyes (2021). El objetivo de dilucidar cuánto de las mejoras en las funciones de la aduana son atribui ble a las reformas en la función pública, los cambios tecnológicos y de infraestructura y en consecuencia analizar los efectos en la eficiencia de la gestión aduanera relacionada con la recaudación, facilitación comercial y fiscalización. La técnica empleada es el modelo de ecuaciones estructurales mediante recomendado por Coyle et al. (2015) para el análisis de constructos de modernización aduanera. Los resultados obtenidos dejan de manifiesto los efectos positivos y significativos sobre las funciones sustantivas de la gestión aduanera producto de las mejores prácticas de su modernización. Se considera que este trabajo contribuirá a mejorar la gestión aduanera reconociendo la relevancia que tienen las mejores prácticas y desde cuáles dimensiones de la modernización se producen mayores efectos para lograr una actuación eficiente, trasparente y competitiva y se deriven consecuentemente proposiciones y recomendaciones para administradores y funcionarios.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This research work studies the relationships between the best practices of modern customs and their effect on customs functions in the case of Lázaro Cárdenas customs, Michoacán. The measurable model of customs modernization with observed variables validated in the case of the Manzanillo customs by Reyes (2021) is applied. The objective of elucidating how much of the improvements in customs functions are attributable to reforms in the public function, technological and infrastructure changes and consequently to analyze the effects on the efficiency of customs management related to collection, trade facilitation and control. The technique used is the structural equation model by means of recommended by Coyle et al. (2015) for the analysis of customs modernization constructs. The results obtained reveal the positive and significant effects on the substantive functions of customs management as a result of the best practices of its modernization. It is considered that this work will contribute to improving customs management by recognizing the relevance of best practices and from which dimensions of modernization greater effects are produced to achieve efficient, transparent and competitive action and consequently propositions and recommendations are derived for administrators and officials.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[modernización aduanera]]></kwd>
<kwd lng="es"><![CDATA[recaudación]]></kwd>
<kwd lng="es"><![CDATA[fiscalización]]></kwd>
<kwd lng="es"><![CDATA[facilitación comercial]]></kwd>
<kwd lng="en"><![CDATA[customs modernization]]></kwd>
<kwd lng="en"><![CDATA[collection]]></kwd>
<kwd lng="en"><![CDATA[inspection]]></kwd>
<kwd lng="en"><![CDATA[trade facilitation]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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