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La evasión fiscal se ve influenciada por factores económicos, sociales y actitudinales. Aunque la teoría tradicional de la evasión tiene limitaciones, el estudio del comportamiento del contribuyente y su relación con la administración tributaria ha sido una preocupación constante. La teoría de juegos se ha utilizado para analizar las estrategias de evasión, pero se reconoce la necesidad de comprender mejor la naturaleza humana en este contexto. En Ecuador, la evasión fiscal afecta significativamente la economía, y se busca implementar políticas tributarias equitativas y justas. La corrupción y el fraude también entran en juego, complicando aún más la dinámica. En este contexto, la investigación se enfoca en cómo los agentes toman decisiones respecto a la evasión de impuestos y cómo los incentivos pueden influir en el cumplimiento tributario, todo ello bajo el prisma de la teoría de juegos.

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International Humanitarian Law (IHL) strives to protect those affected by armed conflicts and limit means and methods of warfare. However, violations of IHL persist, and people often remain inadequately protected. The article traces IHL's historical evolution from its early days to the universal ratification of the Geneva Conventions, emphasizing that the framework itself is not flawed. Instead, the lack of political will to comply with IHL in good faith is the primary cause of these violations. The article argues that compliance in good faith with IHL is essential to preserve its protective nature and demonstrate its relevance. Examples of compliance with IHL illustrate how IHL can protect persons affected by armed conflicts and its potential to contribute to peace. The conclusion underscores that the persistent relevance of IHL hinges on states' commitment to uphold and enforce its principles, asserting that genuine political will is crucial for mitigating the impact of armed conflicts and fostering sustainable peace. [ABSTRACT FROM AUTHOR]

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El presente trabajo de investigación tiene como objetivo determinar la relación de la cultura tributaria con el cumplimiento de las obligaciones tributarias en el mercado modelo de Barranca. La cultura tributaria y el cumplimiento de obligaciones tributarias, surge en el contexto en el cual el ministerio encargado del planeamiento y ejecución de la política fiscal - económica de Perú - MEF, manifiesta que la evasión tributaria en nuestro país al año 2018, tuvo un porcentaje de 36% en el IGV y el 57% en el impuesto a la renta, entendiéndose que existe un gran sector de personas naturales y jurídicas no realizan sus pagos de sus impuestos. El tipo de investigación es básica, descriptiva y correlacional. El diseño de la investigación fue no experimental, transversal. La investigación tuvo una población de 108 socios “comerciantes” del mercado modelo del distrito de Barranca, Perú. Se trabajó con el 100% de la población. Se aplicó la técnica de la encuesta a los 108 comerciantes del mercado modelo del distrito de Barranca, a fin de comprobar la hipótesis planteada: existe relación significativa entre la cultura tributaria y el cumplimiento de las obligaciones tributarias en el mercado modelo de Barranca. Los resultados muestran que un 78.7% tiene un alto nivel de cultura tributaria y el cumplimiento de las obligaciones tributarias muestra que un 75%, comprobando la hipótesis y explicando que cuando la cultura tributaria es mayor los comerciantes cumplen con sus obligaciones tributarias.

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Colombia ha experimentado avances significativos en el ámbito del gobierno corporativo, destacándose la promulgación en 2007 del Código País, código dirigido a los emisores de valores. A medida que el campo ha evolucionado, este código fue actualizado en 2015. El presente estudio exploratorio tiene como objetivo determinar la relación entre el cumplimiento del gobierno corporativo y las modificaciones incorporadas en la nueva versión del Código País. Para lograr este objetivo, se aplicaron pruebas de varianza no paramétrica de Kruskal-Wallis en una muestra de 155 empresas inscritas en el Registro Nacional de Valores y Emisores de Colombia para el periodo 2015-2021. Para comparar los niveles de cumplimiento se analizaron variables como el tipo de emisor (acciones vs. no acciones), el nivel de regulación del sector (regulado vs. no regulado) y el carácter familiar (familiar vs. no familiar). Los resultados revelaron que las empresas adoptan selectivamente los nuevos estándares y que el grado de cumplimiento varía en función del tipo de recomendación, así como de factores contextuales como el tipo de emisor, la regulación del sector y la estructura de propiedad. Este estudio proporciona una comprensión más profunda de cómo las empresas se adaptan a los cambios en los estándares de gobierno corporativo, resaltando la importancia de considerar los factores contextuales en el proceso de implementación. Los resultados destacan la necesidad de continuar mejorando en términos de cumplimiento y prácticas de gobierno corporativo en Colombia.

El presente artículo de investigación estudia el reconocimiento, desde la perspectiva legal, jurisprudencial y doctrinal, de la cooperación o colaboración como una exigencia derivada del principio de buena fe contractual, tanto en el ordenamiento colombiano como en los instrumentos del moderno derecho. Se evidencia que el empleo de estos conceptos ha sido equívoco, razón por la cual es pertinente identificar los diferentes significados que se han atribuido a los mismos. En concreto, el artículo destaca los avances en la identificación de una exigencia contractual que implica para el acreedor contractual abandonar una actitud distante u omisiva para, en contraste, adoptar una exigencia de participar activamente en el cumplimiento.

In the modern world, scientific instructions encompass new needs that contribute to innovation and continuous improvement in administrative management processes within public and private entities, efficiently achieving their objectives and goals, where it reflects their management and leads to a good administrative process planning, organization, direction and control. Given this background, the main objective was to "Describe how administrative management affects the scope of the objectives of the Financial Management Directorate of the Municipal Decentralized Autonomous Government of the Canton of Santa Ana" seeking to evaluate the main elements of compliance or non-compliance by the Financial Directorate. For its execution, a non-experimental methodological design is proposed, with a qualitative and mixed approach, determining a non-probabilistic method where no formula is evident in the interpretation of its population because it is a smaller percentage. Given this, a statistical analysis of surveyed, among its main results the impact of the achievement of objectives by the Financial Department was measured, where it fulfills its activities carried out in the internal regulations, process manual, compliance, institutional objectives and objectives of the area, presenting its conclusions with real data addressed in the preparation of this fragment. [ABSTRACT FROM AUTHOR]

Copyright of Revista Facultad de Ciencias Economicas: Investigacion y Reflexion is the property of Revista Facultad de Ciencias Economicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

During the COVID‐19 pandemic, the World Health Organization (WHO) introduced guidelines with respect to hygiene practices, quarantine policies, and medical practices for health institutions to follow. Most studies examining compliance with WHO guidelines have been conducted at individual level but not at institutional level. This study investigates the availability of resources of health institutions in Iraq and their compliance with WHO COVID‐19 guidelines. A total of 234 health workers, including physicians, nurses and medical technicians, were recruited in Babylon, Iraq. Self‐reported number of health workers available in the health centre and the levels of compliance with the WHO's guidelines were assessed. Implementation of preventive measures for infected persons, fogging procedures, and having a crisis management team in the health centre were the top three common practices as recommended by WHO. There was a weak but significant positive relationship between the number of health workers in the healthcare centre and the levels of compliance with the WHO's COVID‐19 guidelines (ρ = 0.243, p < 0.05), indicating that manpower may determine the implementation of these guidelines. There is a correlation between the quantity of health workers and the levels of compliance with the WHO's COVID‐19 guidelines, showing that it is important to ensure sufficient human resources available in the health centre to implement the standard practices. In addition, more financial resources are needed to provide sufficient protective equipment and disposable supplies to health workers in Iraq. Key points: There was a weak but significant positive relationship between the number of health workers in the healthcare centre and the levels of compliance with the WHO's COVID‐19 guidelines.Implementation of preventive measures for infected persons, fogging procedures, and having a crisis management team in the health centre were the top three common practices as recommended by WHOMore financial resources are needed to provide sufficient protective equipment and disposable supplies to health workers in Iraq [ABSTRACT FROM AUTHOR]

Objetivo: Evaluar los factores que influyen en la adherencia al tratamiento de los pacientes con enfermedad renal crónica, en el servicio de consulta externa de nefrología de un hospital de Tlaxcala. Material y Método: Se realizó un estudio descriptivo de corte transversal con una muestra de 80 pacientes que asisten al consultorio de nefrología. Mediante un cuestionario validado, se determinaron los factores que influyen en el paciente para mantenerse en la adherencia al tratamiento farmacológica y no farmacológica. Resultados: Se muestra un nivel de riesgo moderado de adherencia al tratamiento en la población estudiada, el 8.8% de los pacientes se adhieren al tratamiento, el 58.8% tienen un riesgo moderado de no adherirse al tratamiento, y el 32.5% tienen alto riesgo de no adherirse al tratamiento, siendo sus principales causas la carencia de recursos económicos (65%), no conocer cuál es su peso seco (61.3%), seguir un régimen dietético de alto costo (60%), dificultad para realizar un cambio en el estilo de vida (38.8%), y no recibir la información sobre los beneficios de los medicamentos (8.8%). Conclusiones: La falta de recursos económicos y la falta de información, son los principales factores que influyen en la no adherencia al tratamiento farmacológico y no farmacológico. El profesional de enfermería debe brindar información clara, completa y útil a fin de mejorar el apego al tratamiento y disminuir costos y complicaciones en la ERC. Es necesario buscar estrategias educativas, conductuales, y el apoyo social y familiar, debido a sus condiciones socioeconómicas, y el apego a hábitos que no son de beneficio para su estado de salud. Palabras clave: ; Adherencia al tratamiento; Factores socioeconómicos; Enfermedad renal crónica.

En la actualidad, como tantas veces se ha repetido, no faltan normas que prevean derechos, obligaciones, controles, procedimientos y toda una serie de exigencias y pautas de comportamientos jurídicamente condicionados que aseguren el papel de las Administraciones Públicas como esenciales instrumentos para la gobernanza democrática y la defensa del Estado de Derecho. Sin embargo, parece no evidenciarse, la importancia de acreditar en las prestaciones públicas un elevado perfil de integridad concretado en vectores de ética aplicada que eviten la creciente desafección ciudadana y falta de legitimación, cuando no, el establecimiento de una sistémica y abierta hostilidad hacia las instituciones y Administraciones Públicas. Se trata de una tarea colectiva en la que la responsabilidad propia de los servidores públicos (sean cargos electos o empleados públicos) no basta, necesitando el apoyo de una ciudadanía cuyos valores reflejen una obligada cultura sobre integridad pública.

El lupus eritematoso sistémico (LES) es una enfermedad crónica que cursa con períodos de actividad clínica y períodos de remisión. El incumplimiento terapéutico constituye un importante problema asistencial en pacientes con LES. La falta de adherencia al tratamiento farmacológico en pacientes con LES se encuentra en un nivel alto, en dependencia de los métodos empleados para su detección. Las múltiples diferencias en el diseño metodológico de los estudios, en la selección de las variables y en las herramientas de evaluación no han permitido calcular con precisión el grado de adherencia en los pacientes. Conocer los factores asociados puede ser de gran utilidad en el ámbito clínico. Un bajo nivel educativo, estar desempleado, estado civil, edad, se asocian a una baja adhesión al tratamiento. La no adherencia al tratamiento se relaciona con actividad, un mayor daño de la enfermedad y discapacidad funcional. El uso de antiinflamatorios no esteroideos (AINE), inmunosupresores, y corticoides son fármacos significativos de la adherencia al tratamiento. La siguiente revisión describe como la falta de adherencia al tratamiento de los pacientes con LES es alta y parece estar influida por factores sociodemográficos, clínicos y la terapéutica.

The Federal Inland Revenue Service (FIRS) in Nigeria has made efforts to improve tax compliance and fight corruption in the country's tax system. They have ratified international agreements, implemented measures to prevent double taxation, and introduced initiatives like Base Erosion and Profit Shifting (BEPS) and tax amnesty. The FIRS has collaborated with other government organizations and has seen an increase in annual tax payments. The article suggests expanding the campaign to rural areas and educating traditional leaders on tax compliance to further improve tax compliance. The text also discusses the challenges of tax evasion in Nigeria, particularly among self-employed individuals. [Extracted from the article]

Introduction: Non-adherence to treatments increases the probability of therapeutic failure and unnecessary complications. Objective: To explore the sources of support perceived by patients with chronic diseases that facilitate adherence to treatment. Method: Qualitative descriptive study with a phenomenological approach, in which eight complex chronic patients were recruited, without distinction of gender or age, residents of Barcelona, and who, after evaluating pharmacological adherence with the Morisky-Green test and the test of Batalla resulted in being adherent to the therapeutic regimen. After which, two open questions were asked that were recorded on an audio device and transcribed verbatim. For data analysis, the method Colaizzi was used. Results: Three thematic groups emerged: 1) Having family support; 2) Understanding of the disease and strategies that facilitate adherence to treatments; and 3) Relationship with reference professionals. Conclusions: The most important source of support perceived by the participants is the family, coinciding with other authors. The finding of this study is that shows medicine and nursing are evidenced as instigators that promote their empowerment and as a recognized source of influence that has allowed their assimilation and training to adopt measures that help them follow the pharmacotherapeutic guidelines. [ABSTRACT FROM AUTHOR]

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Electoral programs of governing parties can be considered a commitment to the citizens. This research aims to design a methodology to evaluate the fulfilment of programs of political parties, and to apply it by evaluating the level of fulfilment of the 200 points of the coalition government agreement between the PSOE and Unidas Podemos parties in Spain during the first year of the legislature, January to December 2020. The methodology designed and applied for this study is based on the collection of documentation published in the media and official sources on the 200 points of the agreement throughout the analysis year with each receiving a score from 0 to 10 on the progress achieved. The results are compared with the other two existing evaluations: that of the Government itself and that of Newtral (referring to half of the commitments). In conclusion, after one year in government, program implementation reached 19.6% according to our results. By comparison, program implementation was 21% according to the Newtral study and 20% according to the Presidency of the Government report. [ABSTRACT FROM AUTHOR]

Copyright of Estudios Penales y Criminológicos is the property of Universidad de Santiago de Compostela, Servicio de Publicaciones and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Este artículo pertenece a la sección monográfica "Derecho y confianza” La legge della fiducia. Alle radici del diritto, constituye una propuesta de comprensión del Derecho y, al mismo tiempo, una invitación a la reflexión sobre su significado y sentido. En estas breves reflexiones se abordan algunas de las cuestiones sobre las que el libro te invita a reflexionar y se plantean algunas dudas que suscita la propuesta de Tommaso Greco.

Luego de revisar algunas de las más destacadas aproximaciones teóricas a la cultura de la legalidad y a los mecanismos para promoverla y/o fortalecerla, este artículo entrega una definición de la misma asociada al cumplimiento de normas (formales e informales) y expectativas y propone la construcción de confianza como factor determinante para el trabajo en pro de aumentar los niveles de cumplimiento. El análisis de intervenciones rigurosas en diferentes campos, basadas en las ciencias del comportamiento, permite concluir que el uso de normas sociales y pequeños empujones es efectivo a la hora de mejorar nuestras expectativas colectivas, de construir confianza y de promover un mayor cumplimiento de normas y acuerdos.

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Background: Although measures to prevent COVID-19 infection have been greatly relaxed in many countries, they are still quite stringent in others. However, not all citizens comply with them to the same extent. Many studies show the importance of personality traits in predicting compliance with these measures, but it is not so clear what the role of intelligence is. Therefore, we aimed to assess whether intelligence is related to compliance with these measures, and what its predictive role is when considered together with the dark triad and dysfunctional impulsivity. Method: A total of 786 participants answered four questionnaires. We performed correlations, multiple regression analysis, and structural equation analysis. Results: Multiple regression analysis showed that psychopathy and dysfunctional impulsivity were the variables that contributed most to compliance, while intelligence contributed very little. The results of the structural equation modelling suggested that intelligence had only an indirect relationship with compliance, through its relationship with the negative personality traits dysfunctional impulsivity and the dark triad. Conclusions: Intelligence seems to modulate the relationship between negative personality traits and compliance. Therefore, more intelligent people with negative personality traits would not tend to have such low levels of compliance. [ABSTRACT FROM AUTHOR]

This paper integrates the scholarship on compliance with international human rights courts to reflect upon how the literature approaches delays and compliance cycles. Building on this review, we propose a new analytical approach that helps distinguish between reparations prone to immediate or protracted implementation. We introduce two metrics to facilitate the interpretation of delays: the yearly probability of compliance and the expected time to compliance. We also show, using machine-learning tools, how scholars can reconstruct life cycles of compliance. The article illustrates the utility of this approach with an analysis of all cases decided by the Inter-American Court of Human Rights (IACtHR) between 1989 and 2019. This analytical framework provides critical insights for courts and activists seeking to promote interventions at key moments when compliance is most likely. Moreover, the study underscores important lessons for the Inter-American Human Rights System. Current concerns about a compliance "crisis" at the IACtHR partly reflect a failure to distinguish between reparation types and the Court's preference for reparations requiring protracted implementation. By modeling compliance life cycles, our study opens a promising research avenue that can facilitate effectual and timely policy intervention. [ABSTRACT FROM AUTHOR]

Introducción: El grado de conocimiento de los pacientes sobre sus medicamentos está altamente asociado a la mejora de su uso racional y de los resultados de la farmacoterapia. El objetivo fue evaluar el conocimiento y cumplimiento del tratamiento farmacológico en pacientes hipertensos y diabéticos tipo 2 en una unidad de salud de la familia de la ciudad de Luque. Método: Estudio observacional, descriptivo, de corte transverso. La selección se realizó por conveniencia y la información se obtuvo a través de entrevistas, durante las visitas domiciliarias de mayo a junio 2021, utilizando un cuestionario estructurado que incluía datos sociodemográficos, y preguntas de la metodología de Dáder y del test de Morisky-Green modificado. Resultados: De los 50 pacientes entrevistados, el 80 % fueron mujeres, con una edad promedio de 63,04 ± 11,39 años, y con un bajo nivel de estudios. El 100 % eran hipertensos y el 38 % también diabéticos. Los antihipertensivos más prescriptos, ya sea solo o combinados, fueron losartán potásico (50 %), y enalapril maleato (18 %). El 42 % de los diabéticos utilizaban antidiabéticos orales y el 58 % insulina. El 100 % de los pacientes desconoce su tratamiento, y el cumplimiento no superó el 22 %, para ambas patologías. Conclusiones: Los pacientes no son conocedores adecuados de su tratamiento, y el cumplimiento es muy bajo, por lo que es necesaria la intervención del farmacéutico y la implementación de estrategias educativas que puedan ayudar a mejorar el grado de conocimiento y la adherencia a su tratamiento.

El presente texto plantea una reflexión sobre los programas de transparencia y ética empresarial en Colombia. Esa es una herramienta moderna de la cual se han dotado los Estados con el fin de asociar las empresas al esfuerzo de proteger bienes considerados valiosos para el sistema jurídico. Esos programas han sido integrados de manera parcial y reciente al ordenamiento jurídico colombiano como parte de una nueva disciplina jurídica: el compliance. Se trata de una tendencia regulatoria mundial que se ha desarrollado como respuesta a los graves escándalos en los que se han visto envueltas grandes empresas internacionales. En este artículo, los programas de transparencia y ética empresarial se analizan con base en la normatividad colombiana, que se intenta de manera expresa integrar los estándares internacionales en la materia. Para ello se sigue una metodología descriptiva y analítica de las normas nacionales sobre el asunto, que es complementada con un análisis comparativo que tiene en cuenta el origen internacional de la institución. En la primera parte del texto, se analizan los aspectos positivos de la institución. Estos se asocian a la difusión de una nueva concepción de la responsabilidad empresarial que permite imponerles a las empresas obligaciones relacionadas con la protección del interés general. En la segunda parte, se analizan las sombras, allí se plantea una visión crítica sobre la forma en la que se ha integrado la institución al ordenamiento jurídico colombiano. Se concluye que la figura puede tener efectos positivos, pero la adopción tímida e incompleta le impide generar todos los efectos benéficos que pueden desprenderse de ella.

Why do some international agreements fail to achieve their goals? Rather than states' engaging in cheap talk, evasion, or shallow commitments, the World Health Organization's (WHO) International Health Regulations (IHR)—the agreement governing states' and WHO's response to global health emergencies—point to the unintended consequences of information provision. The IHR have a dual goal of providing public health protection from health threats while minimizing unnecessary interference in international traffic. As such, during major outbreaks WHO provides information about spread and severity, as well as guidance about how states should respond, primarily regarding border policies. During COVID-19, border restrictions such as entry restrictions, flight suspensions, and border closures have been commonplace even though WHO recommended against such policies when it declared the outbreak a public health emergency in January 2020. Building on findings from the 2014 Ebola outbreak, we argue that without raising the cost of disregarding (or the benefits of following) recommendations against border restrictions, information from WHO about outbreak spread and severity leads states to impose border restrictions inconsistent with WHO's guidance. Using new data from COVID-19, we show that WHO's public health emergency declaration and pandemic announcement are associated with increases in the number of states imposing border restrictions. [ABSTRACT FROM AUTHOR]

Therapeutic (homework) tasks are a characteristic strategy in behavioral psychology to achieve clinical change. The aim of the present study is to determine how behavioural therapists assign therapeutic tasks and review their compliance. Observational methodology was used to analyse the verbal interaction of therapists and clients in 211 recorded sessions (19 complete successful cases) using a validated coding system (SIST-INTER-INSTR). The values for inter- and intra-judge reliability were from good to excellent. The study shows that behavioural psychologists offer motivating verbalisations when assigning therapeutic tasks. During the review of task compliance, therapists frequently provide positive reinforcement when clients report complete compliance with the assigned task but stop the review of tasks when clients report non-compliance or only partial compliance with the task. These sequences provide information about how behavioural therapists provide instructions for therapeutic tasks and review their compliance. This is a first step to study how these verbal sequences favour the establishment of TC and the effectiveness of treatment. [ABSTRACT FROM AUTHOR]

Compliance programs have the objective of ensuring that the organization and its stakeholders comply with the institution's legal norms, policies and codes of conduct. The objective of the study was to describe the profile of hospitals belonging to the health macro-region Center in Minas Gerais that have a Compliance program, according to: health micro-region; legal nature and size. This is a descriptive study, with a quantitative approach and method with documentary research procedures. Hospitals that presented the Code of Conduct and the Reporting Channel on their website were eligible for the study. It was observed that the profile of hospitals that have the program is large, private in nature and predominantly located in the health micro-region of Belo Horizonte. The importance of the Compliance Program for the evolution of Health Management is highlighted, in addition to the need for organizations to make Compliance information accessible on their websites. [ABSTRACT FROM AUTHOR]

La legge della fiducia. Alle radici del diritto, is a proposal for understanding the Law and, at the same time, an invitation to reflect on its meaning and sense. These brief reflections address some of the questions on which the book invites reflection and raise some of the doubts raised by Tommaso Greco's proposal. [ABSTRACT FROM AUTHOR]

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Copyright of TraHs - Trayectorias Humanas Trascontinentales is the property of Universite de Limoges and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El presente análisis investigativo tiene como principal objetivo la promoción de los derechos humanos y la democratización de la región latinoamericana, a través de la creación de una nueva herramienta de monitoreo de las sentencias de la Corte Interamericana de Derechos Humanos (Corte IDH). Se introduce un nuevo enfoque para medir la tasa de cumplimiento anual de las sentencias de la Corte IDH, analizando como nuevos criterios la responsabilidad directa y la responsabilidad indirecta. En consecutiva, se logra el apoyo al trabajo de supervisión de las sentencias de la Corte IDH a sus Estados miembros, al recalcar la importancia que la Corte IDH ordena reparaciones cuando existe una violación de derechos humanos para resarcir el daño ocasionado y de ahí, el valor de su respectivo cumplimiento.

La existencia del fenómeno de corrupción en México es innegable y tiene consecuencias negativas para todos los ciudadanos, como una estrategia para evitar los actos de corrupción surge la Transparencia y el Acceso a la Información Pública. Como sustento jurídico, en 2002 se aprueba la primera Ley de Transparencia y posteriormente su homologación estatal. Sin embargo, el índice de percepción de la corrupción publicado en 2022 ubica a México en el lugar 124 de 180 países. En la realización de esta investigación se revisaron leyes, libros, artículos, portales de transparencia y demás información de los municipios sujetos de estudio, se eligió el enfoque cualitativo. La investigación tiene por objetivo, analizar las Obligaciones de Transparencia de la Información de los Municipios de Sonora, identificar su grado de incumplimiento y las sanciones de los servidores públicos. Dentro de los hallazgos se pueden señalar que se ha avanzado en el marco legal, para dar certidumbre al ciudadano para tener acceso a la información que requiera sobre el quehacer del gobierno. Se analizan las sanciones impuestas en el ámbito municipal en el Estado de Sonora, el cual se integra por 72 municipios, de los cuales 16 obtuvieron un cumplimiento total de 100 puntos, 49 municipios cumplieron parcialmente y 9 municipios muestran incumplimiento total

Objective: To describe tobacco consumption and the compliance with the law on hospitality terraces in Barcelona., Method: Cross-sectional study by observation in a sample of 120 hospitality terraces in Barcelona. 30-minute observations were made using a standardized record sheet. The study variables were number of people smoking, number of cigarettes smoked, cigarette butts, socioeconomic status of the neighborhood, time of observation, consumption regulation, number of chairs and number of persons., Results: There were people smoking at the time of the observation in 97.5% of the terraces, with no differences according to socioeconomic level of the neighborhood or the regulation of the terrace. There was no compliance with the law in 100% of the terraces where smoking was banned., Conclusions: The widespread non-compliance with the current law indicates the need to implement a smoking ban without exceptions on hospitality terraces., (Copyright © 2024 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.)

Copyright of Education Policy Analysis Archives / Archivos Analíticos de Políticas Educativas / Arquivos Analíticos de Políticas Educativas is the property of Educational Policy Analysis Archives & Education Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ciencia Jurídica is the property of Universidad de Guanajuato and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)