En las ´ultimas d´ecadas, los h´abitos de consumo propios de los pa´ıses europeos han sidoreemplazados por alternativas menos saludables. Adem´as existe una creciente preocupaci´on por definirsistemas alimentarios sostenibles, reflejados en los Objetivos de la Agenda 2030.En este trabajo, se propone un modelo de optimizaci´on multiobjetivo para el dise˜no de men´us individuales,dentro del marco de costumbres espa˜nolas. ´Estos deben ajustarse a ciertas condiciones saludables(nutricionales y derivadas de la dieta Mediterr´anea), a la vez que se minimiza el coste y las emisiones degases de efecto invernadero, tratando de mantenerse lo m´as similar posible a un men´u de partida.Para resolver este problema combinatorio se aplican estrategias metaheur´ısticas (GRASP e ILS) quepermiten generar una extensa frontera de Pareto. Cada una de las soluciones eficientes que definen estafrontera de Pareto, representa un men´u saludable. Adem´as, en este caso concreto, se obtuvieron m´as demil men´us eficientes, los cuales son alternativas m´as sostenibles y econ´omicas que el men´u de partida.

The purpose of the present study is to map out and extend knowledge on the conceptual territory of Financial Independence, Retire Early initiative (FIRE). This topic has produced increasing interest in the public, but it constitutes a relatively new research area for academics. In this study, we analyse the four pillars to achieve financial independence to be able to retire early: budgeting and expense control, saving and investing to earn passive income; creating additional income sources, and improving financial literacy. We also analyse the five main dimensions: FIRE as a self-improvement philosophy, as a self-help initiative, as part of the simple/ecological lifestyle, as a result of financialisation, and as a tool for financial literacy and well-being. The five dimensions we distinguish allow to approach FIRE initiative from different perspectives to have a more complete understanding, but at the same time, these dimensions unveil new approaches to research and understand the impact of FIRE in society.

Previous studies have established that social capital plays a significant role in individual tax-related behaviors, including inclinations toward tax evasion and compliance. This study seeks to extend the understanding of tax morale in Spain using data from the Public Opinion and Fiscal Policy Survey (CIS, Study 3332). We use factor analysis with maximum likelihood extraction and Varimax rotation to identify key social capital variables and tax attitudes. We identify profiles based on their social capital and tax compliance using cluster analysis. We will apply hierarchical clustering with Ward's chaining and k-means clustering. The robustness of the resulting profiles will be confirmed by discriminant analysis and a multilayer perceptron neural network, which will look for higher rates of correct classification as an indicator of improved profile consistency. Our findings suggest that identifying Spanish tax citizens' profiles helps analyze social capital in tax policy. After our analysis, we have determined that enhancing the accumulation of social capital variables leads to better tax adherence.

The purpose of this paper is to analyse onboarding practices, in order to test their role in generating a perception of the company as a Great Place to Work (GPTW) and to identify which ones contribute most to this perception. The experience of newcomers during the onboarding process is assessed using a questionnaire based on the 30 onboarding practices of Klein, Polin and Soutton (2015) and the criteria used by GPTW. The sample consisted of 194 university students in their final year in internship programs with companies. We applied descriptive, cluster and correlation analysis. A large part of applied and valued onboarding practices are those where personal support is perceived at different levels of hierarchy, knowledge and roles. Guidance and information practices have the greatest influence on the perception of the company as a GPTW. We demonstrate the existence of a positive relationship between the evaluation of onboarding and GPTW. This research expands the knowledge about onboarding and analyses it from a novel perspective: its relationship with the perception of the company as a GPTW.

El Impuesto al Valor Agregado (IVA) es aquel de mayor recaudación tributaria en Ecuador. Por su naturaleza regresiva, su aumento implicaría importantes repercusiones sobre la distribución del ingreso. Esta investigación identifica partidas de gasto de consumo para las cuales un incremento marginal de la tasa del IVA aumentaría la recaudación tributaria sin afectar la progresividad, usando herramientas de análisis de reforma marginal, a saber, (i) cálculo de Elasticidades Gini de la Renta Neta, para identificar las partidas de gasto candidatas; y, (ii) estimación de Pseudo-elasticidades de Kakwani y Reynolds-Smolensky, para cuantificar los efectos de cambios marginales en términos de equidad vertical.

Recibido (26/09/2022) Revisado (28/08/2023) Aceptado (15/10/2023) RESUMEN: En este artículo se implementan diferentes técnicas para predecir la unidad de valor real colombiana (UVR), basándose únicamente en el histórico de su comportamiento. La UVR representa el poder adquisitivo basado en la variación del índice de precios al consumidor (IPC) para el mes calendario inmediatamente anterior al calculado, además muchos créditos de vivienda están indexados a la UVR en Colombia, permitiendo que las entidades financieras conserven el poder adquisitivo del dinero prestado. Para el estudio son consideradas técnicas de pronóstico mediante modelos SARIMA, regresión lineal, suavizamiento Holt-Winters aditivo y multiplicativo, y redes neuronales artificiales. De acuerdo con el análisis, se obtiene que la mejor técnica para realizar predicciones al final del ciclo estacional es el suavizamiento Holt-Winters multiplicativo y para predecir a mitad del ciclo estacional es un modelo SARIMA (1,1,1) (0,1,1).