Paper Title
Absorption Capacity in Hotel Companies in San Miguel Allende Guanajuato. México

Abstract
The present tourism dynamics and the tourist demands make it necessary to create strategic collaborative relationships that allow companies to offer quality services, to be profitable and to survive a versatile competition.In the present investigation we will analyze the SMEs of the hotel sector in Guanajuato, México, a destination without beach, in the town named San Miguel de Allende which was designated as a World Heritage site by UNESCO. It is compared with destinations such as Venice, Florence, Prague among the most historically and culturally significant in the world. San Miguel de Allende has been recognized in México as the place most visited by international tourists. Absorption capacity in hotel companies is addressed as continuous learning processes extracted from external sources, processed internally and applied in enterprises, as well as the relationship between these activities. Under an empirical research with a cross-sectional, non-experimental quantitative approach based on a sample of 79 micro, small and medium size enterprises (SMEs). The main objective of this research is to evaluate the absorption capacity that this type of company presents, as well as to recognize how consolidated the three processes (capacity of acquisition, assimilation and transformation) that it comprises are. Index Terms— Capacity of absorption, competitiveness, hotel sector, tourism.