Each new government engages in finding the best options to overcome unbalanced taxes and expenses. However, as time goes by, the difficulties increase in number and size, meanwhile applied policies don't solve problems by the root. In our cover story, Su sana Mérida proposes a decentralizing and modernizing plan for the Internal Revenues General Direction (combined with significant sanctions for tax evaders), in order to avoid the implantation of new extraordinary, transitory or solidarity taxes. F rom a legal point of view, lawyer Marcos Ibárgüen emphasizes that instability or variability of tax laws also affects foreign investments.

The country's micro and small business owners make progress against the tide to keep their business running, but from that unending fight also blossoms their strength. Genesis Empresarial describes how to get financing when you don't fill the profile requ ired by the traditional banking system. For his part, Gerardo González, Central America's only active minter, shares with us more than four decades of walking and the dream of doing things right in Guatemala.

"Verbal interchange between two people is the starting point to get effective results in the company", affirms Gastón Rojas, Chilean consultant from Grupo Creces, in the Human Resources section.

Grete Pasch, brings us an overview of informatics education in the United States, and reflects about the need to reform study programs in universities and other higher education institutions, in view of technology advances.

Starting with this issue, we will include a monthly survey, prepared by Aragón y Asociados, that we hope will tighten communication ties between our readers.