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Dr. Carmen Lozano
Universidad La Salle México

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0 Functional Analysis
0 timeseries
0 Fuzzy logic
0 Toeplitz operators
0 C* algebras

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Journal article
Published: 17 August 2021 in Sustainability
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The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident workers and to residents abroad proportionally? Under the same circumstances, in both cases do they pay similar amounts? The empirical analysis was based on the evaluation of the income tax and tax rate of management control in Mexico based on the Suits progressivity index. It was found that, under similar conditions, the amount of the tax to be paid by a resident abroad is less than that paid by a national resident.

ACS Style

Enriqueta Mancilla-Rendón; Marcela Astudillo-Moya; Carmen Lozano. Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents. Sustainability 2021, 13, 9202 .

AMA Style

Enriqueta Mancilla-Rendón, Marcela Astudillo-Moya, Carmen Lozano. Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents. Sustainability. 2021; 13 (16):9202.

Chicago/Turabian Style

Enriqueta Mancilla-Rendón; Marcela Astudillo-Moya; Carmen Lozano. 2021. "Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents." Sustainability 13, no. 16: 9202.

Journal article
Published: 26 February 2021 in Mathematics
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This article aims to analyze the functions of corporate governance agents as a key part of the study and evaluation of the internal control by the independent auditor to propose a governance fuzzy model based on legality. This is a descriptive–hermeneutical study based on mercantile-securities law, the code of best practice of corporate governance, and auditing standards. The research design is cross-sectional and uses fuzzy logic theory as an alternative tool in contrast to classical mathematical models. The results suggest that corporate governance agents strongly influence the application of a management system. Evidence is given regarding the positive relationship between the functions of corporate governance agents as a management system. Additionally, the importance of an internal control management system as an inherent mechanism for governance is proven. The scientific value of this work lies in showing how the interaction between the application of mathematical models based on fuzzy set theory and the qualitative attributes of internal control policies and practices. It is a tool to evaluate governance as a management system for decision making. This work emphasizes that a model based on fuzzy sets is useful to evaluate a management system of internal control policies and procedures necessary to improve corporate governance.

ACS Style

Enriqueta Mancilla-Rendón; Carmen Lozano; Enrique Torres-Esteva. Fuzzy Governance Model. Mathematics 2021, 9, 481 .

AMA Style

Enriqueta Mancilla-Rendón, Carmen Lozano, Enrique Torres-Esteva. Fuzzy Governance Model. Mathematics. 2021; 9 (5):481.

Chicago/Turabian Style

Enriqueta Mancilla-Rendón; Carmen Lozano; Enrique Torres-Esteva. 2021. "Fuzzy Governance Model." Mathematics 9, no. 5: 481.

Journal article
Published: 08 January 2021 in Business: Theory and Practice
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The importance of correct and clear decisions during a complex and difficult situation is very easy to understand, but not so easy to achieve. Especially in situations where decision-makers must decide under time pressure and uncertainty. For instance, typical crisis situations have such characteristics. Given the uncertainty, subjectivity and ambiguity of human knowledge, crisis situations are also characterized by conflicting interests. In this article, we propose an approach based on fuzzy set theory to help decision-makers to find the collective decision considering weights of each member of the decision-making group. More specifically, the proposed approach uses new and innovative transformation of fuzzy numbers through α-level cuts. The key role in the transformation process is played by the shape and position of fuzzy numbers. Additionally, the Hamming distance will be used for the final interpretation of the results, in order to minimize the loss of information caused by defuzzification.

ACS Style

Michal Škoda; Martin Flegl; Carmen Lozano. FUZZY APPROACH FOR GROUP DECISION-MAKING IN CRISIS SITUATIONS. Business: Theory and Practice 2021, 22, 180 -189.

AMA Style

Michal Škoda, Martin Flegl, Carmen Lozano. FUZZY APPROACH FOR GROUP DECISION-MAKING IN CRISIS SITUATIONS. Business: Theory and Practice. 2021; 22 (1):180-189.

Chicago/Turabian Style

Michal Škoda; Martin Flegl; Carmen Lozano. 2021. "FUZZY APPROACH FOR GROUP DECISION-MAKING IN CRISIS SITUATIONS." Business: Theory and Practice 22, no. 1: 180-189.

Journal article
Published: 20 November 2020 in Revista del Centro de Investigación de la Universidad la Salle
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Introducción. Los costos del tratamiento de la diabetes mellitus (DM), representan un problema en México, un país con desigualdad social y sistemas de salud precarios. Este ensayo describe los gastos en la prevención y control de la DM y su impacto socio-económico basados en el derecho a la salud. Se analiza la proyección al 2022 de costos directos e indirectos, basados en un análisis de series de tiempo de las partidas del Gasto Social de la Administración Pública Federal. Discusión. Se estima gran variabilidad y futuro incierto del gasto asignado a prevención y control de la DM al 2022; además, el gasto para tratamiento farmacológico tiende a desaparecer en tres años. Conclusiones. México muestra un panorama desalentador en el gasto para la atención de la DM. Urge analizar y reorientar la distribución del gasto que asegure la prevención y el tratamiento del paciente, centrándose en el derecho a la salud.

ACS Style

María Del Rosario Ayala Moreno; Ma. Enriqueta Mancilla Rendón; María Del Carmen Lozano Arizmendi; Arely Vergara Castañeda. Análisis del gasto social para la prevención y control de la diabetes; Perspectiva futura. Revista del Centro de Investigación de la Universidad la Salle 2020, 14, 49 -70.

AMA Style

María Del Rosario Ayala Moreno, Ma. Enriqueta Mancilla Rendón, María Del Carmen Lozano Arizmendi, Arely Vergara Castañeda. Análisis del gasto social para la prevención y control de la diabetes; Perspectiva futura. Revista del Centro de Investigación de la Universidad la Salle. 2020; 14 (54):49-70.

Chicago/Turabian Style

María Del Rosario Ayala Moreno; Ma. Enriqueta Mancilla Rendón; María Del Carmen Lozano Arizmendi; Arely Vergara Castañeda. 2020. "Análisis del gasto social para la prevención y control de la diabetes; Perspectiva futura." Revista del Centro de Investigación de la Universidad la Salle 14, no. 54: 49-70.