This paper starts with a description of the main features of the current Mexican tax system and of a (minor) tax reform that took place in 2010, when the government tried to correct for a drastic fall in its revenues because of the economic collapse in 2009. It then describes in a detailed way a...

The knowledge management systems based on artificial reasoning (KMAR) tries to provide computers the capabilities of performing various intelligent tasks for which their human users resort to their knowledge and collective intelligence. There is a need for incorporating aspects of time and...

The activity of the financial auditors is regulated by International Standards of Revision for financial situations and information, through which the fundamental procedures and principles for this kind of missions are established. CIEL Audit and Revision application has been conceived as a...

This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of...

Due to the global financial crisis, credit on international markets became more restricted for banks, turning attention to internal clients and their deposits to gather funds. This driver led to a demand for knowledge about client’s behavior towards deposits and especially their response to...

Spanish abstract. El cómputo de alto rendimiento es una necesidad para el desarrollo de investigaciones con grandes volúmenes de datos. La creciente demanda de este tipo de resultados ha impulsado a varios centros de investigación a poner en funcionamiento recursos de cómputo de alto...

This article is about individualising the process of giving advice to a retail customer in the field of asset allocation. With regard to this process, two main contributions are made by answering two questions. First, which objectives are relevant for a customer (beyond return and risk) and...

The paper aims to study the different types of information used in decision making. We also analyzed the levels of aggregation, management and softwares that process these types of information. The study started from the fact that data underlying the decision are increasingly complex, and the...

This paper makes use of a fuzzy expert system to evaluate a strategic investment. In particular, the model proposed aims at replicating the actual decision process accomplished by Florim S.p.a., an Italian ceramic tile firm which had the opportunity of buying a firm in the USA. The model is...

Business economics does not provide any methodology for appraising strategic investments, relying on informal approaches. Conversely, financial economics offers us plenty of sophisticated mathematical models unsuitable for applications and based on unrealistic assumptions. This paper presents an...