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Management Consultants

                      OUR PROFESSIONAL SERVICES
                         ARE YOUR SOLUTIONS


641 W Heber Street, Glendora, CA. 91741, (626) 914-6002,mailto:david.estrello@gmail.com
WE KNOW YOU STRIVE
   TO MAXIMIZE YOUR
 COMPANY’S POTENTIAL




LET US HELP YOU ACHIEVE IT
                     “MAXIMIZING YOUR POTENTIAL”
ABOUT US
                                                               Management Consultants
Uptrend International
Is an international management consulting firm of associated
professionals offering services to top management in:

  Full business operations – New and existing companies

  Crisis management

  Strategic planning and business plan development

  Mergers, acquisitions and sale of companies

  Cash flow management and financial packaging
  Corporate, labor, and social security legal advice and tax
   planning and litigation in Mexico
                                                “MAXIMIZING YOUR POTENTIAL”
OUR SERVICES


    Financial Planning

      Analysis, development and implementation of budgets,
      financial controls and financial projections

      Strategic planning

      Development of business plans

      Cash flow management and financial packaging

      Short and long-term investments and risk management



                                               “MAXIMIZING YOUR POTENTIAL”
OUR SERVICES

  Human Resources
     Executive search

     Organizational structure development

     Development and implementation of salary administration,
     merit evaluation and fringe benefit plans

     Compliance audits with labor and social benefit
     laws, assessment and recommendations.
     Development and implementation of preventive
     measures and procedures to avoid future legal
     entanglements with authorities


                                              “MAXIMIZING YOUR POTENTIAL”
OUR SERVICES

 Productivity Improvement

   Operational analysis and redesign for optimal data flow

   Selection and implementation of inventory control systems

   Design and implementation of production control systems

   Development and implementation of quality control systems

   Selection and implementation of project control tools

   Development and implementation of recommendations
   for profit improvement


                                                “MAXIMIZING YOUR POTENTIAL”
OUR SERVICES



     Sales and Marketing

      Analysis of marketing factors and development
      and implementation of marketing and sales programs

      Analysis, development and implementation
      of sales’ administration systems and procedures




                                              “MAXIMIZING YOUR POTENTIAL”
OUR SERVICES
                                                               Management Consultants




   Mergers, acquisitions and sale of companies:

     Due diligence consulting and execution

     Findings, recommendations, and negotiations

     Advice on corporate matters dealing with, labor,
     finance, logistics, legal, and tax matters

     Coaching through the transition process

     Complete management of operations in Mexico


                                                 “MAXIMIZING YOUR POTENTIAL”
OUR SERVICES


  Legal and Tax Issues

    Design and implementation of complete legal and tax
    programs to launch a new company in the Mexican Republic

    Initial assessment, recommendations, and implementation
    of legal preventive measures in corporate, labor,
    and social security laws (IMSS, INFONAVIT).
    Selection of defense mechanisms and case litigation

    Assessment of status and resolution of corporate
    and individual’s tax issues (ISR, IVA, IETU).
    Tax planning, tax return preparation and review, and tax litigation


                                                  “MAXIMIZING YOUR POTENTIAL”
"MAXIMIZING YOUR POTENTIAL"

 The above is not an empty promise.

 We are aware that the effectiveness of OUR SERVICES
 is only as good as the knowledge and expertise of our
 experienced consultants.

    For this reason, UPTREND International, has gathered a group
 of expert consultants in all possible areas dealing with your
 company.

    Their professional profiles includes an average
 of over twenty years in consulting and corporate training.

  Academically, they have obtained graduate degrees.
 Most have vast experience as CEOs.

   Individual résumés' are available upon request. To be brief, a few
 are included in this presentation.            “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS
                               David E Estrello M




Since 1986, David E. Estrello manages and operates Uptrend International, Management
Consultants, located in California and Mexico City. The firm provides professional
services principally in Mexico, to Mexican and United States companies. The Firm’s
activities include among others: Due diligence evaluations for mergers and
acquisitions; strategic planning and development of business plans; crisis
management; cash flow management and financial packaging; legal advise in
corporate, labor, and social security issues; tax planning; and litigation in both legal
and tax disputes.
In mid 2002, David E. Estrello created and operated for five years, marketXL, a B2B
sales and marketing services organization, engaged in the distribution and sales of
medical imagery equipment from manufacturers from Asia, Spain, France and the
United States of America. Currently, marketXL has become the operating arm of
Uptrend International performing the same consulting services in Mexico.


                                                                “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS
David E Estrello M


In addition, Mr. Estrello practiced management consulting for twelve years in Los
Angeles, CA and in Mexico City. At the latter, he provided services in corporate
planning and executive search for seven years prior to returning to Los Angeles, CA.
in 1986. At Los Angeles, he acted as Executive Director of a Minority Business
Development Center operated for the U. S. Department of Commerce providing
management consulting to Minority owned companies

David E Estrello’s experience includes thirteen years in public accounting in the
United States and Mexico where he worked, as audit manager, for the Los Angeles, CA
and the Mexico City offices of Deloitte, Haskins & Sells (currently, Deloitte & Touche).
While in Los Angeles, CA, he also acted as principal for the CPA firm of R. J. Miranda
and Company where he founded the Firm’s Los Angeles office. Under his direction the
Firm was awarded the financial audit of the City of Los Angeles for a period of several
years.

Mr. Estrello’s previous experience also includes executive financial positions at
Syntex Corporation and Ideal Standard



                                                                “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS

David E Estrello M


During the previous three years (1998-mid 2002) David E. Estrello successfully
launched an advertisement sales program for a new Internet and CD-ROM Mexican
version of the Thomas Register, the internationally known industrial directory.
During that time Mr. Estrello was Vice President Sales for Latin America at Cahners
Travel Group, a company that publishes hotel and meeting facilities directories for
the tourism industry Worldwide.

Mr. Estrello’s publishing industry experience also includes (1971-1979) four and
one half years as CFO and three and one half years as President for the Latin
American operations of Reader’s Digest. Additionally, commencing on December
1, 1993 and for the next four and one half years, he successfully served as Director
General for Grupo Editorial Expansion, the leading publisher of business
magazines in Mexico




                                                              “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS

David E Estrello M


While working in California, he also participated in civic and business
organizations such as The U.S.-Mexico Chamber of Commerce where he is a
former president of its Pacific Chapter. In Mexico, he is also a former member of
the Instituto Mexicano de Ejecutivos de Finanzas, A.C. (Mexican Institute of
Financial Executives) where he served from 1969 through 1996.

Mr. Estrello’s academic and professional degrees and certifications include a
certificate to practice as a Certified Public Accountant, for the State of California,
he also holds a Bachelor of Science degree from the School of Business
Administration, with a major in Accounting, from the University of California at
Los Angeles.




                                                                  “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS


                      Laura Calleros Torre MBA


With over 15 years of professional experience Laura Alicia Calleros-Torre is well
known in management consulting and business training circles in Mexico. She is
also known for her expertise in strategic planning and her marketing know-how.
She obtained her BA degree in Human Resources at the Universidad Anahuac del
Sur and later an MBA with a major in top management consulting from the
Instituto Tecnológico Autónomo de México.

Her experience covers over 10 years in marketing working for Estudios Tepeyac, a
company engaged in massive communications, where she succeeded as
marketing manager. During this period, she also filled the position as Country
Manager for Mexico at NPD Intelect GfK, an international market research
organization with a head office for the Americas in New York City, and corporate
headquarters in Germany and Japan.

Ms Calleros is also a graduate school professor at Universidad Anahuac del Sur,
and the Universidad Tecnológica de México, among others. She also participates
at conferences and business forums and at private companies in Mexico City and
throughout the rest of the country
                                                            “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS

                     Lic María Leticia Morales Ramírez



Licenciada María Leticia Morales Ramírez, is an expert in organizational
development and in all facets of human resources’ management. She has over 25
years of business training and consulting experience on projects and programs
dealing with the development, consolidation, and implementation of organizational
development; with personnel training courses and seminars; with quality
improvement; and with all facets of human resources’ development and control.
She currently, and very successfully, manages her own consulting firm.

For eleven years she filled several administrative and business training positions
both for the entrepreneurial and academic sectors, such as: Chief of Occupational
Relations for the Centro Empresarial del Valle del Fuerte; Several positions leading
to her latest as Scholastic General Coordinator for the Universidad de Occidente, a
decentralized organization at the State of Sinaloa’s Government, she also served
as state’s Technical Director for the Training and Development Office. In 1989, she
became Managing Director and Owner of Grupo Owen, a business consultant
organization, rendering professional services in Human Resources, Organizational
Development, Productivity and Quality.
                                                               “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS

 Lic. María Leticia Morales Ramírez

 She has been a professional trainer since 1977. Licenciada Morales feels
 at ease as a teacher, rendering conferences, and as instructor and
 facilitator in training courses, workshops, and seminars in all subjects
 dealing with her professional area of expertise, which covers: general
 management, human resources, management resources’ development,
 development of middle management, personal development,
 communications, sales, and development of work teams.

 Licenciada Morales obtained her undergraduate degree in Ciencias de la
 Comunicación (Communication Sciences) for the Instituto Tecnológico y
 de Estudios Superiores de Monterrey, Monterrey, N. L. Campus, she is
 currently a candidate to obtain a master’s degree in Calidad (Quality) for
 the Universidad La Salle del Noroeste, en Ciudad Obregón, Sonora.




                                                             “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS


                 Lic. Eda Patricia Zumárraga González



Licenciada Eda Patricia Zumárraga González, is a well known attorney with over
twenty years of legal practice experience in labor, social security and corporate
law in Mexico. Currently she manages her own legal firm in Mexico City and
launched the executive training and consulting organization, Innovación en
Capacitación y Asesoría Profesional, S. C.

Previously for 15 years she filled the position of Divisional Editor for the well
known legal bulletin IDC, published by Grupo Editorial Expansion, which is the
leading publisher of business publications in Mexico. In this position, she was in
charge of the editorial sections dealing with labor, social security and corporate
legal issues. She was also responsible for the legal consulting service in her area
of expertise extended to the publication’s subscribers on nation-wide basis.

Licenciada Zumárraga, obtained her law degree from the prestigious Universidad
Nacional Autónoma de México. She has also obtained graduate diplomas in
Mexican Corporate law and Human Resources’ Management from Instituto
Tecnológico Autónomo de México
                                                               “MAXIMIZING YOUR POTENTIAL”
Our Expert Consultants


Lic. Eda Patricia Zumárraga González

Lic Zumárraga began her specialty in labor law, acting as Legal Coordinator
at the Federal Court of Labor Conciliation and Arbitration (Secretaria de
Acuerdos de la Primera Sala del Tribunal Federal de Conciliación y
Arbitraje). She is also a graduate school professor at the Universidad
Panamericana, at the Instituto Tecnológico Autónomo de México, and at the
Universidad Autónoma de Ciudad Juárez. Lic Zumárraga also collaborates
with other educational institutions such as the Centro de Estudios Fiscales,
S. C. (Center for Fiscal Studies). At El Consejero Fiscal (The Tax Advisor)
she participates as a consultant in a weekly radio program. As a professor
she also teaches law courses and seminars at both undergraduate and
graduate levels. She also participates at conferences and business forums
and at private companies in Mexico City and throughout the rest of the
country




                                                           “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS

                    Ing. Carlos González González

 Engineer Carlos González González is currently the director general for CGG
 Consultores, an executive training company. He is also a consultant in
 Administrative Quality Systems: ISO 9000/ QS-9000, ISO-TS 16949, Total Quality,
 Team work, Six-Sigma, AMEF, Geometric Tolerances and Dimension G8D.

 His experience covers thirty years working for companies such as: RCA, Ford
 Motor Company, Gillette, Plantronics Corp., General Instruments, Harris Corp.,
 Mitutoyo. He is a consultant on Quality issues for Latinoamérica Programa
 RTACII (US EMBASSY). He is a Fellow Member de la ASQ. Instructor for the Ford
 Supplier Learning Institute México. Instructor for Bancomext (Banco de
 Comercio Exterior) on ISO 9000 and ISO 14000.

 He is a graduate from the Escuela Superior de Ingeniería Mecánica y Eléctrica
 (Mechanical and Electrical Engineering School) from Instituto Politécnico
 Nacional de México, where he obtained an engineering degree in
 Communications and Electronics. He later also obtained an MBA (Master in
 Business Administration) with a major in Quantitative Analysis from the National
 University San Diego California USA

                                                               “MAXIMIZING YOUR POTENTIAL”
OUR EXPERT CONSULTANTS

Ing. Carlos González González


He has been a professor and a course instructor at most major Mexican
universities such as the Instituto Politécnico Nacional, the Universidad Autónoma
de México, the Instituto Tecnológico y de Estudios Superiores de Monterrey,
Instituto Autónomo de México and others (UABC, UNIVA, ULSA,, UAY). He has also
written and published several books on complex technical subjects.




                                                             “MAXIMIZING YOUR POTENTIAL”
Our Expert Consultants


                     CPC Elda Yasmin Palacios Arciniega




Currently, Ms. Yasmin Palacios A., Certified as a Public Accountant for the
Republic of Mexico, owns and manages her own firm, rendering financial and tax
auditing professional services as well as acting as a tax consultant on all
Mexican tax obligations to a vast and important clientele. In addition, she
provides consulting services as a partner for two other firms: Grupo Consultor,
S.C. and Echavarri Mascote, S.C. Previously, she acted as an audit manager for
the public accounting firm, León Kennedy y Asociados, S.C.

Her professional expertise in the planning and directing audits of financial
statements; and also in administrative, internal, compliance and other special
audits, for both domestic and multinational companies, has provided her with
significant experience in the industrial, commerce and service areas.




                                                             “MAXIMIZING YOUR POTENTIAL”
NUESTROS EXPERTOS


CPC Elda Yasmin Palacios Arciniega



Ms. Palacio’s participation as an auditor has included the selection and hiring
of professional personnel, the planning and conduct of audits both for
financial and tax purposes (In México a separate tax audit and pertinent
separate audit report has to be rendered. This is required in addition to the
rendering of the auditor’s report on the fairness of presentation of the financial
statements). She also participates as a member of the Board of Director’s on
several important Mexican companies and as a financial overseer “Comisario”
(also a special Board of Directors position) on several others.

She is a member of the Colegio de Contadores Públicos de México, A.C. and
the Instituto Mexicano de Contadores Públicos, A.C. (Mexican Institute of
Certified Public Accountants) where she obtained her certifícate as a public
accountant. She graduated from the Escuela Bancaria and Comercial (1987)
where she also participated in several special fiscal and auditing courses. She
subsequently specialized in Mexican taxes at the same college.



                                                                “MAXIMIZING YOUR POTENTIAL”
CONTACT US

 Uptrend International
 CONTACT – David E. Estrello, Managing Partner

 E-mail address - david.estrello@gmail.com
 CALIFORNIA, USA: 641 W Heber Street, Glendora, CA. 91741,
 Telephone: (626) 914-6002.

 CONTACT - MEXICO CITY,
 marketXL, S. A. de C. V.,
 David E. Estrello M. CEO
 San Borja 504-303, México, D. F., ZIP 03100
 Telephone in Mexico: 52 55 5559-4051 and 52 55 5559-0914
 Mobile in Mexico: 52 55 2900-1780

                                                    “MAXIMIZING YOUR POTENTIAL”

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Upt Professional Services, English 1 19 12

  • 1. Management Consultants OUR PROFESSIONAL SERVICES ARE YOUR SOLUTIONS 641 W Heber Street, Glendora, CA. 91741, (626) 914-6002,mailto:david.estrello@gmail.com
  • 2. WE KNOW YOU STRIVE TO MAXIMIZE YOUR COMPANY’S POTENTIAL LET US HELP YOU ACHIEVE IT “MAXIMIZING YOUR POTENTIAL”
  • 3. ABOUT US Management Consultants Uptrend International Is an international management consulting firm of associated professionals offering services to top management in: Full business operations – New and existing companies Crisis management Strategic planning and business plan development Mergers, acquisitions and sale of companies Cash flow management and financial packaging Corporate, labor, and social security legal advice and tax planning and litigation in Mexico “MAXIMIZING YOUR POTENTIAL”
  • 4. OUR SERVICES Financial Planning Analysis, development and implementation of budgets, financial controls and financial projections Strategic planning Development of business plans Cash flow management and financial packaging Short and long-term investments and risk management “MAXIMIZING YOUR POTENTIAL”
  • 5. OUR SERVICES Human Resources Executive search Organizational structure development Development and implementation of salary administration, merit evaluation and fringe benefit plans Compliance audits with labor and social benefit laws, assessment and recommendations. Development and implementation of preventive measures and procedures to avoid future legal entanglements with authorities “MAXIMIZING YOUR POTENTIAL”
  • 6. OUR SERVICES Productivity Improvement Operational analysis and redesign for optimal data flow Selection and implementation of inventory control systems Design and implementation of production control systems Development and implementation of quality control systems Selection and implementation of project control tools Development and implementation of recommendations for profit improvement “MAXIMIZING YOUR POTENTIAL”
  • 7. OUR SERVICES Sales and Marketing Analysis of marketing factors and development and implementation of marketing and sales programs Analysis, development and implementation of sales’ administration systems and procedures “MAXIMIZING YOUR POTENTIAL”
  • 8. OUR SERVICES Management Consultants Mergers, acquisitions and sale of companies: Due diligence consulting and execution Findings, recommendations, and negotiations Advice on corporate matters dealing with, labor, finance, logistics, legal, and tax matters Coaching through the transition process Complete management of operations in Mexico “MAXIMIZING YOUR POTENTIAL”
  • 9. OUR SERVICES Legal and Tax Issues Design and implementation of complete legal and tax programs to launch a new company in the Mexican Republic Initial assessment, recommendations, and implementation of legal preventive measures in corporate, labor, and social security laws (IMSS, INFONAVIT). Selection of defense mechanisms and case litigation Assessment of status and resolution of corporate and individual’s tax issues (ISR, IVA, IETU). Tax planning, tax return preparation and review, and tax litigation “MAXIMIZING YOUR POTENTIAL”
  • 10. "MAXIMIZING YOUR POTENTIAL" The above is not an empty promise. We are aware that the effectiveness of OUR SERVICES is only as good as the knowledge and expertise of our experienced consultants. For this reason, UPTREND International, has gathered a group of expert consultants in all possible areas dealing with your company. Their professional profiles includes an average of over twenty years in consulting and corporate training. Academically, they have obtained graduate degrees. Most have vast experience as CEOs. Individual résumés' are available upon request. To be brief, a few are included in this presentation. “MAXIMIZING YOUR POTENTIAL”
  • 11. OUR EXPERT CONSULTANTS David E Estrello M Since 1986, David E. Estrello manages and operates Uptrend International, Management Consultants, located in California and Mexico City. The firm provides professional services principally in Mexico, to Mexican and United States companies. The Firm’s activities include among others: Due diligence evaluations for mergers and acquisitions; strategic planning and development of business plans; crisis management; cash flow management and financial packaging; legal advise in corporate, labor, and social security issues; tax planning; and litigation in both legal and tax disputes. In mid 2002, David E. Estrello created and operated for five years, marketXL, a B2B sales and marketing services organization, engaged in the distribution and sales of medical imagery equipment from manufacturers from Asia, Spain, France and the United States of America. Currently, marketXL has become the operating arm of Uptrend International performing the same consulting services in Mexico. “MAXIMIZING YOUR POTENTIAL”
  • 12. OUR EXPERT CONSULTANTS David E Estrello M In addition, Mr. Estrello practiced management consulting for twelve years in Los Angeles, CA and in Mexico City. At the latter, he provided services in corporate planning and executive search for seven years prior to returning to Los Angeles, CA. in 1986. At Los Angeles, he acted as Executive Director of a Minority Business Development Center operated for the U. S. Department of Commerce providing management consulting to Minority owned companies David E Estrello’s experience includes thirteen years in public accounting in the United States and Mexico where he worked, as audit manager, for the Los Angeles, CA and the Mexico City offices of Deloitte, Haskins & Sells (currently, Deloitte & Touche). While in Los Angeles, CA, he also acted as principal for the CPA firm of R. J. Miranda and Company where he founded the Firm’s Los Angeles office. Under his direction the Firm was awarded the financial audit of the City of Los Angeles for a period of several years. Mr. Estrello’s previous experience also includes executive financial positions at Syntex Corporation and Ideal Standard “MAXIMIZING YOUR POTENTIAL”
  • 13. OUR EXPERT CONSULTANTS David E Estrello M During the previous three years (1998-mid 2002) David E. Estrello successfully launched an advertisement sales program for a new Internet and CD-ROM Mexican version of the Thomas Register, the internationally known industrial directory. During that time Mr. Estrello was Vice President Sales for Latin America at Cahners Travel Group, a company that publishes hotel and meeting facilities directories for the tourism industry Worldwide. Mr. Estrello’s publishing industry experience also includes (1971-1979) four and one half years as CFO and three and one half years as President for the Latin American operations of Reader’s Digest. Additionally, commencing on December 1, 1993 and for the next four and one half years, he successfully served as Director General for Grupo Editorial Expansion, the leading publisher of business magazines in Mexico “MAXIMIZING YOUR POTENTIAL”
  • 14. OUR EXPERT CONSULTANTS David E Estrello M While working in California, he also participated in civic and business organizations such as The U.S.-Mexico Chamber of Commerce where he is a former president of its Pacific Chapter. In Mexico, he is also a former member of the Instituto Mexicano de Ejecutivos de Finanzas, A.C. (Mexican Institute of Financial Executives) where he served from 1969 through 1996. Mr. Estrello’s academic and professional degrees and certifications include a certificate to practice as a Certified Public Accountant, for the State of California, he also holds a Bachelor of Science degree from the School of Business Administration, with a major in Accounting, from the University of California at Los Angeles. “MAXIMIZING YOUR POTENTIAL”
  • 15. OUR EXPERT CONSULTANTS Laura Calleros Torre MBA With over 15 years of professional experience Laura Alicia Calleros-Torre is well known in management consulting and business training circles in Mexico. She is also known for her expertise in strategic planning and her marketing know-how. She obtained her BA degree in Human Resources at the Universidad Anahuac del Sur and later an MBA with a major in top management consulting from the Instituto Tecnológico Autónomo de México. Her experience covers over 10 years in marketing working for Estudios Tepeyac, a company engaged in massive communications, where she succeeded as marketing manager. During this period, she also filled the position as Country Manager for Mexico at NPD Intelect GfK, an international market research organization with a head office for the Americas in New York City, and corporate headquarters in Germany and Japan. Ms Calleros is also a graduate school professor at Universidad Anahuac del Sur, and the Universidad Tecnológica de México, among others. She also participates at conferences and business forums and at private companies in Mexico City and throughout the rest of the country “MAXIMIZING YOUR POTENTIAL”
  • 16. OUR EXPERT CONSULTANTS Lic María Leticia Morales Ramírez Licenciada María Leticia Morales Ramírez, is an expert in organizational development and in all facets of human resources’ management. She has over 25 years of business training and consulting experience on projects and programs dealing with the development, consolidation, and implementation of organizational development; with personnel training courses and seminars; with quality improvement; and with all facets of human resources’ development and control. She currently, and very successfully, manages her own consulting firm. For eleven years she filled several administrative and business training positions both for the entrepreneurial and academic sectors, such as: Chief of Occupational Relations for the Centro Empresarial del Valle del Fuerte; Several positions leading to her latest as Scholastic General Coordinator for the Universidad de Occidente, a decentralized organization at the State of Sinaloa’s Government, she also served as state’s Technical Director for the Training and Development Office. In 1989, she became Managing Director and Owner of Grupo Owen, a business consultant organization, rendering professional services in Human Resources, Organizational Development, Productivity and Quality. “MAXIMIZING YOUR POTENTIAL”
  • 17. OUR EXPERT CONSULTANTS Lic. María Leticia Morales Ramírez She has been a professional trainer since 1977. Licenciada Morales feels at ease as a teacher, rendering conferences, and as instructor and facilitator in training courses, workshops, and seminars in all subjects dealing with her professional area of expertise, which covers: general management, human resources, management resources’ development, development of middle management, personal development, communications, sales, and development of work teams. Licenciada Morales obtained her undergraduate degree in Ciencias de la Comunicación (Communication Sciences) for the Instituto Tecnológico y de Estudios Superiores de Monterrey, Monterrey, N. L. Campus, she is currently a candidate to obtain a master’s degree in Calidad (Quality) for the Universidad La Salle del Noroeste, en Ciudad Obregón, Sonora. “MAXIMIZING YOUR POTENTIAL”
  • 18. OUR EXPERT CONSULTANTS Lic. Eda Patricia Zumárraga González Licenciada Eda Patricia Zumárraga González, is a well known attorney with over twenty years of legal practice experience in labor, social security and corporate law in Mexico. Currently she manages her own legal firm in Mexico City and launched the executive training and consulting organization, Innovación en Capacitación y Asesoría Profesional, S. C. Previously for 15 years she filled the position of Divisional Editor for the well known legal bulletin IDC, published by Grupo Editorial Expansion, which is the leading publisher of business publications in Mexico. In this position, she was in charge of the editorial sections dealing with labor, social security and corporate legal issues. She was also responsible for the legal consulting service in her area of expertise extended to the publication’s subscribers on nation-wide basis. Licenciada Zumárraga, obtained her law degree from the prestigious Universidad Nacional Autónoma de México. She has also obtained graduate diplomas in Mexican Corporate law and Human Resources’ Management from Instituto Tecnológico Autónomo de México “MAXIMIZING YOUR POTENTIAL”
  • 19. Our Expert Consultants Lic. Eda Patricia Zumárraga González Lic Zumárraga began her specialty in labor law, acting as Legal Coordinator at the Federal Court of Labor Conciliation and Arbitration (Secretaria de Acuerdos de la Primera Sala del Tribunal Federal de Conciliación y Arbitraje). She is also a graduate school professor at the Universidad Panamericana, at the Instituto Tecnológico Autónomo de México, and at the Universidad Autónoma de Ciudad Juárez. Lic Zumárraga also collaborates with other educational institutions such as the Centro de Estudios Fiscales, S. C. (Center for Fiscal Studies). At El Consejero Fiscal (The Tax Advisor) she participates as a consultant in a weekly radio program. As a professor she also teaches law courses and seminars at both undergraduate and graduate levels. She also participates at conferences and business forums and at private companies in Mexico City and throughout the rest of the country “MAXIMIZING YOUR POTENTIAL”
  • 20. OUR EXPERT CONSULTANTS Ing. Carlos González González Engineer Carlos González González is currently the director general for CGG Consultores, an executive training company. He is also a consultant in Administrative Quality Systems: ISO 9000/ QS-9000, ISO-TS 16949, Total Quality, Team work, Six-Sigma, AMEF, Geometric Tolerances and Dimension G8D. His experience covers thirty years working for companies such as: RCA, Ford Motor Company, Gillette, Plantronics Corp., General Instruments, Harris Corp., Mitutoyo. He is a consultant on Quality issues for Latinoamérica Programa RTACII (US EMBASSY). He is a Fellow Member de la ASQ. Instructor for the Ford Supplier Learning Institute México. Instructor for Bancomext (Banco de Comercio Exterior) on ISO 9000 and ISO 14000. He is a graduate from the Escuela Superior de Ingeniería Mecánica y Eléctrica (Mechanical and Electrical Engineering School) from Instituto Politécnico Nacional de México, where he obtained an engineering degree in Communications and Electronics. He later also obtained an MBA (Master in Business Administration) with a major in Quantitative Analysis from the National University San Diego California USA “MAXIMIZING YOUR POTENTIAL”
  • 21. OUR EXPERT CONSULTANTS Ing. Carlos González González He has been a professor and a course instructor at most major Mexican universities such as the Instituto Politécnico Nacional, the Universidad Autónoma de México, the Instituto Tecnológico y de Estudios Superiores de Monterrey, Instituto Autónomo de México and others (UABC, UNIVA, ULSA,, UAY). He has also written and published several books on complex technical subjects. “MAXIMIZING YOUR POTENTIAL”
  • 22. Our Expert Consultants CPC Elda Yasmin Palacios Arciniega Currently, Ms. Yasmin Palacios A., Certified as a Public Accountant for the Republic of Mexico, owns and manages her own firm, rendering financial and tax auditing professional services as well as acting as a tax consultant on all Mexican tax obligations to a vast and important clientele. In addition, she provides consulting services as a partner for two other firms: Grupo Consultor, S.C. and Echavarri Mascote, S.C. Previously, she acted as an audit manager for the public accounting firm, León Kennedy y Asociados, S.C. Her professional expertise in the planning and directing audits of financial statements; and also in administrative, internal, compliance and other special audits, for both domestic and multinational companies, has provided her with significant experience in the industrial, commerce and service areas. “MAXIMIZING YOUR POTENTIAL”
  • 23. NUESTROS EXPERTOS CPC Elda Yasmin Palacios Arciniega Ms. Palacio’s participation as an auditor has included the selection and hiring of professional personnel, the planning and conduct of audits both for financial and tax purposes (In México a separate tax audit and pertinent separate audit report has to be rendered. This is required in addition to the rendering of the auditor’s report on the fairness of presentation of the financial statements). She also participates as a member of the Board of Director’s on several important Mexican companies and as a financial overseer “Comisario” (also a special Board of Directors position) on several others. She is a member of the Colegio de Contadores Públicos de México, A.C. and the Instituto Mexicano de Contadores Públicos, A.C. (Mexican Institute of Certified Public Accountants) where she obtained her certifícate as a public accountant. She graduated from the Escuela Bancaria and Comercial (1987) where she also participated in several special fiscal and auditing courses. She subsequently specialized in Mexican taxes at the same college. “MAXIMIZING YOUR POTENTIAL”
  • 24. CONTACT US Uptrend International CONTACT – David E. Estrello, Managing Partner E-mail address - david.estrello@gmail.com CALIFORNIA, USA: 641 W Heber Street, Glendora, CA. 91741, Telephone: (626) 914-6002. CONTACT - MEXICO CITY, marketXL, S. A. de C. V., David E. Estrello M. CEO San Borja 504-303, México, D. F., ZIP 03100 Telephone in Mexico: 52 55 5559-4051 and 52 55 5559-0914 Mobile in Mexico: 52 55 2900-1780 “MAXIMIZING YOUR POTENTIAL”