El propósito de la investigación es avanzar en la teoría sobre Indicadores de Gestión Difusos sobre experiencia del cliente, proponiendo un modelo de proceso de análisis de datos que plantea evaluar y validar continuamente los distintos indicadores. Las técnicas de análisis utilizadas fueron: Análisis Factorial Exploratorio (AFE), Análisis Factorial Concluyente (AFC) y Modelo de Ecuaciones Estructurales (SEM); y finalmente la identificación de los indicadores difusos mediante el modelo de inferencia difusa Mamdani. Softwares utilizados Matlab y AMOS. El estudio contribuye con evidencia empírica, que permite señalar que es posible definir un modelo teórico explicativo sobre indicadores de desempeño clave para la gestión de la experiencia interactiva del cliente, mediante datos clásicos y difusos. Con la investigación, además, se ha profundizado en la naturaleza del constructo valor de la experiencia, analizando cómo influyen las fuentes de valor de experiencia general en su construcción. Dejando evidencia de cómo el valor de la experiencia se forma con los puntos de contacto clave de la relación cliente-empresa. Tras la comparación de distintas metodologías para el análisis de datos inciertos, se pudo observar que es posible definir indicadores difusos clave de gestión sobre la experiencia del cliente, formados mediante la información lingüística entregada por los clientes. Finalmente, nuestro trabajo contribuye e incrementa la literatura sobre el valor de la experiencia y los análisis basados en la lógica difusa. Así, se aporta con metodologías para la gestión de la incertidumbre en el área marketing de las organizaciones. Su relevancia se encuentra en la entrega de una propuesta de análisis de datos lingüísticos trasformados en indicadores de gestión. / The purpose of the research is to advance the theory of Fuzzy Indicators on customer experience management, proposing a process model data analysis posed continually assess and validate the different indicators. The analysis techniques used were: Exploratory Factor Analysis (EFA), Factor Analysis Conclusively (AFC) and Structural Equation Model (SEM); and finally the identification of fuzzy indicators by Mamdani fuzzy inference model. Softwares used Matlab and AMOS. The research contributes literature and increases the value of the experience and analysis based on fuzzy logic. Thus, it provides methodologies for uncertainty management in the marketing area organizations. Its importance lies in delivering a proposed analysis of linguistic data transformed into management indicators.

The guiding theme of this thesis is the empirical analysis of recent food price behavior. It is composed of three applied studies that address the impacts of energy prices on both food price levels and volatility, as well as the impact of public information release on futures markets of major agricultural commodities. Non-structural time series econometric techniques are applied for such purpose. In the first chapter, the impact of the Spanish biodiesel industry on agricultural feedstock prices is investigated. Both price level and volatility interactions are evaluated. Three relevant prices are considered: the international crude oil price, the Spanish biodiesel blend price and the Spanish sunflower oil price. Weekly Prices are observed from November 2006 to October 2010, yielding a total of 205 observations. Blended biodiesel, sunflower and crude oil prices are found to be interrelated in the long-run. This parity is preserved by the biodiesel industry in order to be in equilibrium. The impact of biodiesel on sunflower oil price levels is found to be very modest, which is reasonable given the small size of the Spanish biodiesel industry. Volatility spillovers between sunflower and biodiesel markets are found to be significant. Evidence of asymmetries in price volatility patterns is also found, with price declines causing more price instability than price increases. Asymmetries can be triggered by the availability of alternative feedstocks in the market, as well as by the unwillingness of biodiesel producers to increase food prices when feedstocks become more expensive. In the second chapter, the impact of the EU biodiesel market on agricultural feedstock prices is analyzed. The study comprises the period between 06/11/2008 to 14/06/2012, and is based on 189 weekly prices. Cointegration analysis suggests that the three prices have a long-run equilibrium relationship that is preserved by the pure biodiesel price. Biodiesel prices are not found to have an effect on rapeseed oil prices. Volatility of pure biodiesel price is affected by its own past volatility and past pure biodiesel and rapeseed market shocks. Also, evidence is found of asymmetries in price volatility, with negative market shocks having a greater impact than positive ones. While pure biodiesel prices cannot affect rapeseed oil price-levels, they can bring instability to these prices. Inventory building and the euro-dollar exchange rate are found to be relevant risk management instruments that can be used to mitigate the biodiesel and rapeseed oil price volatilities. In the third chapter, the impact of public information in the form of USDA-NASS crop production reports on daily corn and soybeans futures prices is evaluated. The study period is between 1970 to 2004, with a total of 700 observations. Results show that USDA-NASS crop production reports significantly affect futures price levels. Report releases at the beginning and at the end of the harvest season are usually the ones exerting a stronger impact. Report releases are not however found to have an effect on price volatility, which suggests gradual price-level changes as a response to published information. Cross-market effects of news are also found to be significant.

Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for investigation. Indeed the regional governments of fifteen of the seventeen “common” regime autonomous communities have had the power to administer several wealth taxes since the mid-eighties and subsequent reforms, in 1997 and 2002, have conferred on them the normative power to make changes to certain statutory tax parameters (see Esteller, 2008, for further details on these reforms). The other two regions, the so-called “foral” autonomous communities (the Basque Country and Navarre), for historical reasons, administer almost all the taxes falling due within their territory – including VAT, personal income tax and corporate income tax – and they have the normative power to regulate most of them . This setting provides me with the opportunity to explore different types of externalities that might impact tax administration policies. In Chapter 2 the presence of horizontal competition in tax enforcement is examined in the context of the common regime autonomous communities. Chapter 3 presents an analysis of the potential room for cooperation derived from misreported tax returns in this federal context. Chapter 4 estimates the externality effect on tax enforcement caused by the costs of terrorism in the foral autonomous communities. The three central chapters of this thesis represent something of a novelty in the literature as they are the first empirical studies on externalities in tax administration policies. The whole research line shows that in a federal framework these policies are employed by tax authorities as strategic instruments, demonstrating that decentralizing tax administration gives regional governments additional degrees of tax autonomy. In particular, Chapters 2 and 4 show that tax enforcement policies can be used by tax authorities in order to counter the loss of revenues due to the potential mobility of tax bases. In both studies, tax administrations are found to lower the tax burden by cutting the tax audit rate in order to retain mobile tax bases, where the taxpayers’ incentive to move is based solely on classic horizontal tax competition or, alternatively, on an external shock such as terrorism. In the context of horizontal tax competition presented in Chapter 2, the mutual strategic reaction of tax authorities generates inefficiency in the setting of enforcement policies. Although this problem is partially reduced by the subsequent decentralization of normative power, the further inefficiencies that arise open the door for future research in this field so as to identify means, other than harmonization, that might circumvent this issue. Chapter 4 allows us to conclude that part of the shock due to terrorism is internalized by the tax administration and, thus, further research is needed in order to disentangle the actual impact of terrorism in terms of economic costs for the region. Chapter 3 shows that potential cooperation in tax management is possible when tax administration is decentralized at a sub-central level although it is partially undermined by short-sighted incentives caused by administrative, transaction and financial costs.

This thesis examines the question of environmental dilemmas from both a local and a global perspective. It explores the open question of cooperation in the climate commons and provides evidence in favor of a key role of trust in spurring cooperation in global dilemmas. Given the potential for cooperation in both local and global environmental dilemmas, this thesis explores the rationales for the limited diffusion of environmental taxes. It encompasses the issues of effectiveness and public acceptability in local and global situations and concludes that what most likely hampers the implementation of environmental taxes is the general public’s perception of ineffectiveness rather than any empirical ineffectiveness. Finally, it provides new insights on how to overcome this barrier to effective policymaking tackling local and global externalities. Overall, this thesis sheds new light on the question of environmental dilemmas. It examines from different perspectives the issues related with the application of market-based instruments to environmental externalities and provides original evidence-based insights to the political economy of commons. While different in terms of methodology, all chapters share the same behavioral implications. Individuals may be willing to play cooperatively in environmental dilemmas if they trust others to do so. That is, people's reticence to environmental taxes most likely stems from a general suspicion with respect to the taxes themselves rather than from a pure unwillingness to cooperate. This thesis provides the literature with a better understanding of cooperation and policy formation in the environmental arena, bringing to the issue both a touch of optimism, by underlying the importance of social norms, and a touch of pessimism, by recalling the endogeneity of environmental policy and emphasizing the obstacles to its acceptability. With no spirit of cooperation, the future would not look very bright for environmental taxation. There is no surprise though, it always takes two to tango.

In this dissertation a critical review of talent and the talent management (TM) literature is provided. Three key questions for TM research are covered within three chapters, defined as three different papers, with the aim to help fill the gap in solid theoretical foundations for TM research. Hence, it can be defined as mainly a conceptual dissertation. In chapter one, we deal with the question that marks the starting point for our research: What is meant by talent in the world of work? We questioned the meaning of talent, since it is critical in order to know how to manage it. By doing so, we offer an in-depth review of the talent concept within the specific context of the world of work, and we propose a framework for its conceptualization. We group different theoretical approaches to talent into ‘object’ (i.e., talent as natural ability; talent as mastery; talent as commitment; talent as fit) and ‘subject’ approaches (i.e., talent as all people; talent as some people) and identify dynamics existing within and between them, as well as implications for TM theory and practice. Finally, we discuss different avenues for further research aimed at developing the talent—and consequently, the talent management—construct further. Chapter two goes on to deal with the next challenging question: How is talent identified? Despite all the talk about talent and its importance for achieving new sources of competitive advantages, most companies report great difficulty in operationalizing and measuring talent accurately, reflecting the lack of theoretical foundations for talent identification. Building on from insights from different literature streams (giftedness, vocational psychology, and positive psychology literature), this chapter contributes to the establishment of a stronger theoretical basis for TM by discussing two components of talent (an ability and an affective component) that are complementary. Moreover, we identify three central characteristics of talent (manifestation in excellent performance, developed innate abilities and passion) that will help us to distinguish between talent, competence and potential; terms that are usually misused as interchangeable within the TM field. In addition, we argue how this distinction will help in talent identification. We also provide a summary with different discussed measures and methods to identify talent. By discussing managerial implications in terms of measures and methods, we provide practical guidelines for designing talent identification practices grounded in sound theory. Finally, in chapter three, we concentrate our efforts on the talent management construct through a proxy research question: How much do we know about talent management? Hence, we used a bibliometric method to both analyze the structure of the TM research and to define its boundaries and trends. Based on 703 peer-reviewed publications in English that appeared between 1990 and 2013, the analysis covers the following issues: productivity (e.g., number of papers published by author, country of origin, and author’s affiliation), visibility and impact (e.g., ranking of authors and documents according to citations, documents published in indexed journals), and collaboration (i.e., co-authorship). Our study shows underlying patterns in scientific outputs and academic collaborations and serves as an alternative and innovative way of revealing global research trends in TM. It should be noted that this bibliometric analysis is the first to address a complete and in-depth analysis of the structure of the field of TM as an academic discipline. It will allow new researchers in the field to be fully aware of seminal authors and must-read articles, as well as identifying those journals and institutions most closely related to this subject.

This thesis comprises three empirical studies about the consequences of full dollarization for three major economic factors: (1) the exchange rate pass-through, (2) fiscal sustainability, and (3) bond market behavior. The main contributions of this thesis are first, to show that two of the most cited benefits of full dollarization can be called into question in the Ecuadorian economy; and second, making a comparative analysis between dollarized and non dollarized countries, to highlight an advantage of full dollarization: it may to some extent isolate the real economy from financial shocks.

L’objectiu principal d’aquesta investigació és poder estudiar les característiques de l’auditoria financera en Espanya i Rumania, per tal de trobar mesures de millora d’aquesta, d’acord amb les necessitats actuals dels usuaris de la informació financera auditada. La primera part d’aquesta investigació té caràcter teòric i fa referència a l’evolució i a l’estat actual de l’auditoria a Espanya i Rumania. La segona part té caràcter empíric i fa referència a les perspectives i expectatives actuals que tenen sobre l’auditoria financera els auditors financers, els directors financers de les empreses auditades i els usuaris de les informacions financeres auditades. En la part final de la investigació, es va realitzar una Anàlisi SWOT sobre l’auditoria financera d’Espanya i Rumania. En base a les amenaces i punts dèbils identificats, s’han fet propostes de millora de l’auditoria financera en els dos països. / El objetivo principal de esta investigación es el de estudiar las características de la auditoría financiera en España y Rumanía, para identificar medidas de mejora de la misma, de acuerdo con las necesidades actuales de los usuarios de la información financiera auditada. La primera parte de la investigación tiene carácter teórico y se refiere a la evolución y al estado actual de la auditoría en España y Rumanía. La segunda parte tiene carácter empírico y se refiere a las perspectivas y expectativas actuales que tienen sobre la auditoría financiera los auditores financieros, los directores financieros de las empresas auditadas y los usuarios de las informaciones financieras auditadas. En la última parte de la investigación, se realizó un Análisis SWOT sobre la auditoría financiera de España y Rumanía. En base a las amenazas y los puntos débiles identificados, se han hecho propuestas de mejora de la auditoría financiera en los dos países. / The main objective of this research is the study of the characteristics of the financial audit in the two countries, to identify measures of improvements in accordance with to the actual needs of the users of the audited financial information. The first part has a theoretical character and refers to the evolution and the current state of the financial audit in Spain and Romania. The second part has an empirical character and refers to the perspectives and expectances on the financial audit of three groups: financial auditors, financial managers of the audited firms and the users of the audited financial information in Spain and Romania. In both countries, the three groups were given a questionnaire which refers to themes such as: the role and the utility of the financial audit, the independence of the auditor or the audit report. In the last part of the research, we have realised a SWOT Analysis on the current situation of the financial audit in Spain and Romania. Based on the threats and the weak points discovered we have made a series of proposals of improvement to the financial audit in the two countries.

Hem fet un estudi de les decisions presses per les entitats financeres sobre peticions de finançament d' un conjunt d'empreses i el seu anàlisis, a posteriori, de l'èxit o el fracàs d'aquestes. Per mitjà de l'anàlisi discriminant multivariant, seguint un model d'Altman, hem fet la recerca d'una nova funció que ens fos útil per determinar de forma anticipada la solvència d'una mostra de petites i mitjanes empreses familiars. Els resultats obtinguts ens revelen un elevat percentatge d'encerts en la predicció de la morositat futura de la mostra analitzada. Hem descobert la importància de la denominada zona gris, proporcionada pel model, en la que les PYMEs que hi són requereixen, a més del tram financer, la valoració addicional del tram qualitatiu per a la determinació d' aprovació del risc creditici sol.licitat. El bon resultat aconseguit ens ha confirmat l'eficàcia del nou model com a eina predictiva de solvència empresarial, tant per ser aplicada per una entitat financera en la concessió de risc de crèdit, com per una empresa que vol conéixer la seva capacitat creditícia en front d'un nou projecte o inversió que vulgui empendre. / Hemos efectuado el estudio de las decisiones tomadas por las entidades financieras en las peticiones de financiación de un conjunto de empresas y su anàlisis, a posteriori, del éxito o el fracaso de éstas. A través del análisis discriminante multivariante, siguiendo un modelo de Altman, hemos efectuado la búsqueda de una nueva función que nos fuese de utilidad para determinar de forma anticipada la solvencia de una muestra de pequeñas y medianas empresas familiares. Los resultados obtenidos muestran un elevado porcentaje de aciertos en la predicción de la morosidad futura de la muestra analizada. Hemos descubierto la importancia de la llamada zona gris, proporcionada por el modelo, en el que las PYMEs que ahí se sitúan requieren, además del tramo financiero, la valoración adicional del tramo cualitativo para la determinación de aprobación del riesgo crediticio solicitado. El buen resultado conseguido nos ha confirmado la validez del modelo, como herramienta predictiva de solvencia empresarial, tanto para ser utilizada por una entidad financiera, como por una empresa, que desea conocer su capacidad crediticia ante un nuevo proyecto o inversión que desee emprender. / We have studied the procedure followed in the banks in the credit approval. We have done this, analysing adopted decissions by the lending institutions about loan applications from a collection of firms. In the same way we have done their analysis, a posteriori, of the success or bankruptcy of the small and medium enterprises. Across diferent sorting criteria of companies, based in the multivariant discriminant analysis, has been carried out the research of a new model, whih was useful to determine the solvency in advance. The obtained results show a high percentage of success, over 95% of the sample in the prediction about future bad debtors. Besides, we have discovered the importance of the grey area, provided by the new model. The SME there placed request, besides financial section, the addional valuation of the quality section to determine the approval of credit risk applied. This good result has confirmed to us the validity of a predictive tool of firms solvency, whether for a financial institution or for a company, which wants to know its credit capacity before new project or inversion.

Climate change is one of the most important challenges of the 21st century. The increase in the concentration of CO2 in the atmosphere, in temperatures, and changes in the precipitation pattern are expected to alter the dynamics of forest ecosystems and the process of natural disturbances like fire or pests. Thus, it seems necessary to adopt policies to increase the resilience of forest ecosystems through management practices. At the same time, forest ecosystems can play an important role to mitigate climate change impacts through the sequestration of carbon. This thesis aims to integrate a biogeochemical and an economic model in order to determine the optimal management regime of a forest under climate change. It analyses the capacity of Mediterranean forests to adapt to new environmental conditions, to an increase in wildfires, and evaluate the associated costs and benefits. Likewise, it determines forest carbon sequestration costs, so that they can be compared with the costs of other mitigation policies / El canvi climàtic es un dels reptes mes importants del segle XXI. L’increment en l’atmosfera de la concentració de CO2, en les temperatures i en el règim pluvial, comportarà canvis en la dinàmica dels ecosistemes forestals així com en els processos de pertorbació naturals com els incendis o les plagues. Per tant sembla necessari adoptar polítiques que augmentin la resiliencia dels ecosistemes forestals a través de la gestió. Al mateix temps, els propis ecosistemes forestals poden ajudar a mitigar els impactes del canvi climàtic mitjançant l’emmagatzematge de carboni. La present tesis integra un model biogeoquímic amb un d’econòmic per determinar la gestió òptima d’una parcel·la forestal en presencia de canvi climàtic. Això permet analitzar la capacitat dels boscos mediterranis d’adaptar-se a les condicions climàtiques canviants i a l’increment d’incendis forestals, avaluant d’aquesta manera els costos i els beneficis associats. A més, també es determinen els costos de l’emmagatzematge de carboni amb la finalitat que puguin ser comparats amb els costos d’altres polítiques de mitigació

The main aim of this thesis is to define an environmental tax on products and services based on their carbon footprint. Hybrid-LCA is recognized as the most appropriate methodological tool for identifying the emission intensities on which the tax is based. The research highlights the significance of considering non-CO2 GHG emissions in environmental tax policies. Despite the fact that CO2 is the most important GHG and it is in the spotlight of most climate change mitigation actions, there are also other gases with higher global warming potential which are usually not considered. The potential impacts of the taxation are also assessed by using a Leontief price model, which allows the introduction of the tax on selected sector to induce changes in the production price. The effects of the tax both on the economy, on the environment and on the society are estimated. The results show that there is a clear trade-off between the environment, economy and society. The environmental and economic goals cannot be met at the same time with the environmental taxation unless there is a way in which the public revenues could be used to compensate those who are negatively affected by the tax. Furthermore, the implication of international trade between Spain and its important partners (import and export) in terms of emissions embodiment is also examined by constructing multi-regional input-output (MRIO) model. It highlights the high pollution embedded in the products imported from China. If pollution was taxed, then these imported products would have higher prices, making more competitive local markets. / El objetivo principal de esta tesis es definir un impuesto medioambiental sobre los productos y servicios basado en su huella de carbono. Hybrid-LCA se reconoce como la herramienta metodológica más adecuada para la identificación de las intensidades de emisión en las que se basa el impuesto. La investigación pone de relieve la importancia de considerar las emisiones de GEI distintas del CO2 en las políticas fiscales ambientales. A pesar del hecho de que el CO2 es el GEI más importante, y es el centro de atención de la mayoría de las acciones de mitigación del cambio climático, también hay otros gases con alto potencial de calentamiento global, que generalmente no se consideran. Se evalúan también los impactos potenciales de los impuestos mediante el uso de un modelo de precios de Leontief, que permite la introducción del impuesto sobre el sector seleccionado para inducir cambios en el precio de producción. Asimismo, se estiman los efectos de los impuestos tanto sobre la economía, el medio ambiente y la sociedad. Los resultados muestran que hay un claro compromiso entre estos tres sectores. Los objetivos ambientales y económicos no se pueden cumplir al mismo tiempo con la fiscalidad ambiental, a menos que haya una manera en la que los ingresos públicos pudieran utilizarse para compensar a aquellos que se vean afectados negativamente por el impuesto. Por otra parte, la implicación del comercio internacional entre España y sus socios importantes (importación y exportación), en términos de inclusión de emisiones también son examinados por la construcción del Modelo de Input-Output Multiregional (MRIO). Se destaca la alta contaminación contenida en los productos importados de China. Si la contaminación se grabara, entonces estos productos importados tendrían precios más altos, por lo que los mercados locales serían más competitivos.