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FUZZY ECONOMIC REVIEW

ISSN (print) 1136-0593 · ISSN (online) 2445-4192

Volume 28, Number 2, 2023

FUZZY LOGIC AS AN OECD THRESHOLD CRITERION FOR APPLYING SANCTIONS TO TAX OFFENSES: THE CASE OF MEXICO

Cuauhtémoc Guerrero Dávalos. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de Hidalgo. Mexico. E-mail: cuauhtemoc.guerrero@umich.mx

M. Hilda Rodales Trujillo. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de Hidalgo. Mexico.Email: hilda.rodales@umich.mx

Jaime Martínez Apolinar. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de Hidalgo. Mexico. Email: jmartinez@umich.mx

According to the OECD (2021), financial crimes have become increasingly complex in recent decades as they are perpetrated worldwide. Hence the growing interest of countries in tackling this type of crime due to the damage they cause to their public finances. Specifically, Mexico has been a member of the OECD…
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CLEAN ENERGY A COMPETITIVE ALTERNATIVE FOR MICROENTERPRISES DESPITE INVESTMENT UNCERTAINTY IN MEXICO

Rubén Chávez Rivera. Universidad Michoacana de San Nicolás de Hidalgo. Mexico. E-mail: ruben.chavez@umich.mx

José M. Brotons. Universidad Miguel Hernández de Elche. Spain. E-mail: jm.brotons@umh.es

Martha B. Flores. Universidad Michoacana de San Nicolás de Hidalgo. Mexico. E-mail: martha.flores@umich.mx,

Bayte Nares. Universidad Michoacana de San Nicolás de Hidalgo. Mexico. E-mail:bayte.nares@umich.mx

Microenterprises with high electricity consumption in Mexico have a life expectancy of no more than seven years (INEGI) and are very vulnerable to changes in fiscal policies, high fixed costs and few financing opportunities. The study aims to understand the economic-environmental sustainability of these companies. A survey of 150 companies…
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FUZZY JENSEN'S ALPHA ANALYSIS IN ROBO-ADVISORS ESG STRATEGIES

Rodrigo Caballero Fernández. Accounting and Finance Academic Department, Business School, Tecnológico de Monterrey. México. E-mail: rodrigocaballero@tec.mx

*Alicia Fernanda Galindo Manrique. Accounting and Finance Academic Department, Business School, Tecnológico de Monterrey. México. E-mail: alicia.galindo@tec.mx

Nuria Patricia Rojas Vargas. Accounting and Finance Academic Department, Business School, Tecnológico de Monterrey. México. E-mail: uriarojas@tec.mx

The Sustainable Development Goals set by the United Nations are increasing the importance of more environmental, social, and governance practices. Therefore, investors include companies in their portfolios that care about these aspects as they demonstrate steady financial benefits. This research aims to analyze and compare ESG investment strategies against Core…
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THE TOURIST AND WATER CONSERVATION: A GENERATIONAL APPROACH IN THE NORTHERN REGION OF QUINTANA ROO

Marcia Sofia Maciel Alvarado. Instituto de Investigaciones Económicas y Empresariales. Universidad Michoacana de San Nicolas de Hidalgo. México. E-mail: 2132167e@umich.mx

José Manuel Brotons Martínez. Universidad Miguel Hernández. España. E-mail: jm.brotons@umh.es

Rubén Chávez Rivera. Instituto de Investigaciones Económicas y Empresariales. Universidad Michoacana de San Nicolas de Hidalgo. México. E-mail:Email: ruben.chavez@umich.mx

Water is a vital resource for developing tourism activities, and awareness about water conservation among tourists is a key element for achieving sustainable development. This study aims to evaluate the future perspectives of tourists of different generations regarding water conservation within hotels and determine which tourist destination in the northern…
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