OWA operators in human resource management

We develop a new approach that uses the ordered weighted averaging (OWA) operator in different methods for the selection of human resources. The objective of this new model is to manipulate the neutrality of the old methods, so the decision maker can select human resources according to his degree of optimism or pessimism. In order to develop this model, first, a short revision of the OWA operators is introduced. Next, we briefly explain the general model for the selection of human resources and suggest three new indexes for the selection of human resources that use the OWA operator and the hybrid average in the Hamming distance, in the adequacy coefficient and in the index of maximum and minimum level. The main advantage of this method is that it is more complete than the previous ones so the decision maker gets a better understanding of the decision problem. The work ends with an illustrative example that shows the results obtained by using different types of aggregation operators in the new approaches.

CDNF and MANF regulate ER stress in a tissue-specific manner

Cerebral dopamine neurotrophic factor (CDNF) and mesencephalic astrocyte-derived neurotrophic factor (MANF) display cytoprotective effects in animal models of neurodegenerative diseases. These endoplasmic reticulum (ER)-resident proteins belong to the same protein family and function as ER stress regulators. The relationship between CDNF and MANF function, as well as their capability for functional compensation, is unknown. We aimed to investigate these questions by generating mice lacking both CDNF and MANF. Results showed that CDNF-deficient Manf(-/-) mice presented the same phenotypes of growth defect and diabetes as Manf(-/-) mice. In the muscle, CDNF deficiency resulted in increased activation of unfolded protein response (UPR), which was aggravated when MANF was ablated. In the brain, the combined loss of CDNF and MANF did not exacerbate UPR activation caused by the loss of MANF alone. Consequently, CDNF and MANF deficiency in the brain did not cause degeneration of dopamine neurons. In conclusion, CDNF and MANF present functional redundancy in the muscle, but not in the other tissues examined here. Thus, they regulate the UPR in a tissue-specific manner.Peer reviewe

OWA Operators in Generalized Distances

Different types of aggregation operators such as the ordered weighted quasi-arithmetic mean (Quasi-OWA) operator and the normalized Hamming distance are studied. We introduce the use of the OWA operator in generalized distances such as the quasi-arithmetic distance. We will call these new distance aggregation the ordered weighted quasi-arithmetic distance (Quasi-OWAD) operator. We develop a general overview of this type of generalization and study some of their main properties such as the distinction between descending and ascending orders. We also consider different families of Quasi-OWAD operators such as the Minkowski ordered weighted averaging distance (MOWAD) operator, the ordered weighted averaging distance (OWAD) operator, the Euclidean ordered weighted averaging distance (EOWAD) operator, the normalized quasi-arithmetic distance, et

En generell skatteavtalsrättslig norm mot missbruk: en folkrättslig grund för att utan uttryckligt stöd i skatteavtalet neka en skattebetalare avtalets förmåner?

Stater sluter skatteavtal för att undanröja dubbelbeskattning. Det är emellertid ett välkänt problem att skattebetalare nyttjar skatteavtalen för att undgå att betala skatt. Sedan år 2003 innehåller kommentaren till OECD:s modellavtal omfattande direktiv för hur staterna ska förhålla sig när någon missbrukar ett skatteavtal. En viktig fråga är om en stat kan neka en skattebetalare avtalets förmåner i en sådan situation. Kommentaren besvarar denna fråga jakande. I doktrin har förts en diskussion om huruvida det finns en generell skatteavtalsrättslig norm mot missbruk som ger stater rätt att neka en skattebetalare skatteavtalets förmåner när avtalet missbrukas, trots att stöd för detta saknas i avtalets ordalydelse. Inläggen i debatten är många men frågan har aldrig lyfts ur ett svenskt perspektiv. Syftet med denna uppsats är att med fokus på svensk rätt diskutera och analysera den eventuella existensen och den praktiska betydelsen av en sådan norm. De teorier som framförts till stöd för en generell skatteavtalsrättslig norm mot missbruk kan delas upp i två grupper. Den ena gruppen omfattar teorier som baseras på en general principle of law. Vissa betraktar det folkrättsliga förbudet mot abuse of rights som en sådan princip. En uppfattning är att den folkrättsliga abuse of rights-doktrinen kan överföras till skatteavtalsrätten. Min slutsats är dock att detta inte är möjligt då denna typ av normer endast är tillämpliga i den folkrättsliga sfären och inte på förhållandet mellan stat och skattebetalare. En annan uppfattning är att en general principle of law som ger stater rätt att neka en skattebetalare skatteavtalets förmåner vid missbruk kan härledas från de interna rättssystemen. Även detta resonemang kan enligt min uppfattning kritiseras. En viktig aspekt är att en sådan general principle of law inte har erkänts av ICJ, en annan att det är oklart om en sådan norm överhuvudtaget har tillräckligt stöd i de interna rättssystemen. Det kan också anföras att endast normer som är tillämpliga på förhållandet mellan stater kan utgöra general principles of law. Den andra gruppen omfattar teorier som baseras på att en sådan norm kan härledas från en tolkning av skatteavtalet i good faith och med beaktande av avtalets ändamål och syfte. Min slutsats är att det krävs en separat tolkning av varje enskilt skatteavtal för att konstatera huruvida det innehåller en generell skatteavtalsrättslig norm mot missbruk. Någon allmän slutsats kan således inte dras i detta avseende. I uppsatsen undersöks också betydelsen av en eventuell skatteavtalsrättslig norm mot missbruk för svenska domstolar. I mitt resonemang har jag utgått från en norm i form av en general principle of law. Slutsatsen är att en sådan norm skulle utgöra ett folkrättsligt stöd för att tillämpa skatteflyktslagen i en situation som omfattas av ett skatteavtal, något som idag förekommer i svenska domstolar. Däremot skulle domstolarna fortsatt behöva förlita sig på svenska interna regler mot missbruk, det vill säga skatteflyktslagen och tolkningsprincipen verklig innebörd. Detta då det inte är möjligt att identifiera en universell standard.The main purpose of tax treaties is to prevent double taxation. However, it is a well-known problem that taxpayers use tax treaties in order to avoid taxation. The commentary on the OECD Model Tax Convention addresses the issue on how states should deal with abuse of tax treaties. A key question is whether or not a state has to grant the benefits of the treaty in these situations. According to the commentary, the answer is yes. Meanwhile, some scholars have argued that there exists an anti-abuse rule in taxation matters. According to this rule states do not have to grant the benefits of a tax treaty in cases of abuse, despite lack of support for this conclusion in the wording of the treaty. As yet this issue has not been discussed from a Swedish perspective. The object of this paper is to, from a primarily Swedish point of view, discuss and analyse the possible existence and consequences of an anti-abuse rule in taxation matters. The theories in support of an anti-abuse rule in taxation matters can be divided into two groups. The theories in the first group are based on a general principle of law. It has been suggested that the prohibition of abuse of rights in international public law constitutes a general principle of law. It is a theory that this principle from international public law can be applied against taxpayers. I do not agree with this conclusion. In my opinion principles of public international law can only be applied in the relations between states. Another theory is that a general principle of law, according to which states do not have to grant the benefits of a tax treaty in cases of abuse, can be derived from municipal law. I cannot agree with this conclusion either. Firstly, the ICJ has never recognized this principle. Secondly, it is uncertain to which extent an anti-abuse rule in taxation matters is supported by municipal law. Finally, it can be argued that only principles governing the relations between states can constitute a general principle of law. The theories in the second group are based on the interpretation of the treaty in good faith and in consideration of its object and purpose. My understanding is that all tax treaties has to be interpreted individually in order to determine whether or not they include an anti-abuse principle based on this theory. This means that it is not possible to draw any general conclusions in this matter. In this paper I also address the consequences of an anti-abuse rule in taxation matters for Swedish tax treaty law. My conclusions are based on an anti-abuse rule grounded on a general principle of law. I conclude that the existence of such a rule would mean that the application of the Swedish law against tax avoidance (skatteflyktslagen) in tax treaty matters would not constitute a breach of the tax treaty. However, it is not possible to deduce a universal standard for an anti-abuse rule, meaning that courts would still have to apply internal anti-abuse rules

Decisión making with induced aggregation operators and the adequacy coefficient

We present a method for decision making by using induced aggregation operators. This method is very useful for business decision making problems such as product management, investment selection and strategic management. We introduce a new aggregation operator that uses the induced ordered weighted averaging (IOWA) operator and the weighted average in the adequacy coefficient. We callit the induced ordered weighted averaging weighted averaging adequacy coefficient (IOWAWAAC) operator. The main advantage is that it is able to deal with complex attitudinal characters in the aggregation process. Thus, we are able to give a better representation of the problem considering the complex environment that affects the decisions. Moreover, it is able to provide a unified framework between the OWA and the weighted average. We generalize it by using generalized aggregation operators, obtaining the induced generalized OWAWAAC (IGOWAWAAC) operator . We study some of the main properties of this approach. We end the paper with a numerical example of the new approach in a group decision making problem in strategic managemen

Analysis of luxury resort hotels by using the Fuzzy Analytic Hierarchy Process and the Fuzzy Delphi Method

Experience Economy is an accelerator switching the experience process of consumption into eternal memory, perfecting value and promoting positive after-buying intention. This research uses the Fuzzy Delphi Method (FDM) and Fuzzy Analytic Hierarchy Process (FAHP) to construct a system of evaluation criteria focused on understanding the luxury resort hotels (LRHs) industry in Taiwan and Macao. One finding of this study is that objective hotels in these two territories exhibit different hotel operating characteristic (the unity LRHs mode in Taiwan vs involving casino LRHs in Macao) and customer markets. These Macanese LRHs define them as international operations, in contrast the Taiwanese position themselves as domestic businesses. The other finding is that Taiwan based evaluation criteria on consumer-orientation and operation and management, while Macao stressed evaluation based on operation and management to manage LRHs industry

Herramientas para la toma de decisiones en la planificación financiera de la jubilación

La desfavorable evolución de las variables demográficas y económicas supone una agravación de la sostenibilidad del sistema público de pensiones español, lo cual también dificulta poder mantener la suficiencia de las pensiones públicas para la jubilación. En consecuencia, los trabajadores se plantean invertir en instrumentos de ahorro privado para complementar la pensión pública y así garantizar la suficiencia de ingresos en el momento de la jubilación. El trabajo plantea herramientas alternativas para seleccionar el producto de ahorro para la jubilación más conveniente. Estas herramientas se basan en el uso del operador linguistic ordered weighted averaging (LOWA), el operador induced linguistic ordered weighted averaging (ILOWA), el operador linguistic ordered weighted averaging distance (LOWAD) y el operador linguistic induced ordered weighted averaging distance (LIOWAD). Al final del trabajo, se presenta un ejemplo ilustrativo de la aplicación de los operadores de agregación LOWA, ILOWA, LOWAD y LIOWAD en procesos de planificación financiera para la jubilación. Los resultados demuestran la utilidad de esta clase de operadores de agregación lingüísticos en la toma de decisiones para la jubilación