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Copyright of AIS: Ars Iuris Salmanticensis is the property of Ediciones Universidad de Salamanca 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 Cuadernos Europeos de Deusto is the property of Universidad de Deusto 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 trabajo analiza los aspectos más relevantes del Reglamento UE 2022/2065 relativo a un mercado único de servicios digitales, haciendo especial hincapié en el sistema de diligencia debida vinculado a las plataformas en línea y las principales obligaciones que les resultan de aplicación. De igual modo y relacionado con lo anterior, se ha analizado el régimen de responsabilidad de los prestadores de servicios intermediarios. Para ello, se ha acudido a múltiples referencias jurisprudenciales que han ayudado a configurar los criterios hoy vigentes a través del presente Reglamento. Por otro lado, se ha realizado un ejercicio comparativo entre el rumbo legislativo de EE. UU. y la UE en materia de responsabilidad de las plataformas en línea, que nos permite identificar el diferente grado de exigencia en cuanto a las obligaciones y responsabilidad de dichos prestadores de servicios. Recibido: 21 noviembre 2023 Aceptado: 09 febrero 2024

Currently, the tax culture in socioeconomic development presents a series of problems and challenges associated with low compliance and little knowledge of tax obligations and duties. In this context, the present study aims to determine how the tax culture influences the socioeconomic development of merchants in the Cascol parish. The methodological design was non-experimental, with a descriptive and correlational qualitative-quantitative approach that allowed the variables to be studied in a timely manner, in addition to methods used such as analytical-synthetic, inductive, deductive and statistical that allowed generating favorable results, in addition to A survey was applied to 187 active merchants where the tax culture was evaluated in three types of dimensions that are cognitive, behavioral and affective, the Pearson compensation coefficient was also applied, which was developed in 0.72, being a positive compensation half. It is concluded that the tax culture does affect the socioeconomic development of merchants, since it is essential for the sustainable social and economic growth of merchants and society. Therefore, it is advisable to motivate merchants to act responsibly and comply in a timely manner with their tax obligations and duties. [ABSTRACT FROM AUTHOR]

Copyright of Revista Internacional y Comparada de Relaciones Laborales y Derecho del Empleo is the property of ADAPT University Press 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 Nuevo Foro Penal is the property of Universidad EAFIT 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 IUSTA is the property of Universidad Santo Tomas 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 Runas. Journal of Education & Culture is the property of CICSHAL - Centro de Investigaciones en Ciencias Sociales y Humanidades desde America Latina 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.)

Law 7/2023, of March 28, on the protection of the rights and welfare of animals, establishes the basic legal framework in Spain for the protection of companion and captive wild animals. The law seeks to guarantee the rights and welfare of animals, defining a regulatory framework that allows for their maximum protection. Administrative mechanisms are established to promote animal protection, a new Central Registry System is regulated, and instruments for monitoring and implementing public policies on animal protection are created. In addition, obligations and prohibitions are established for owners or caretakers of companion animals and captive wild animals. The law will come into effect on September 29, 2023, and will affect other laws related to land transportation, animal health, and animal care. [Extracted from the article]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela 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.)

La evasión tributaria, es la falta de cumplimiento de las obligaciones de los contribuyentes y responsables del impuesto a la renta, ocasionando una disminución en la recaudación de los ingresos fiscales. La investigación tuvo como objetivo analizar la evasión tributaria y su incidencia en la recaudación del impuesto a la renta en el Perú, en el año 2022. La metodología utilizada en la investigación fue de tipo descriptiva correlacional, diseño no experimental transversal, la muestra estuvo conformada por 400 contribuyentes peruanos que fueron seleccionados usando el muestreo probabilístico aleatorio simple; se utilizó la prueba no paramétrica Chi cuadrado, para comprobar la relación de las variables, y para el procesamiento y validación de las encuestas se usó el SSPS versión 25. Los hallazgos de la investigación refieren de la inexistencia de un registro único de contribuyentes para la organización y control en el proceso de recaudación tributaria, además que no se evidencia la entrega formalizada de comprobantes de pago, de declaraciones juradas y de libros contables. Se concluye que la recaudación del impuesto a la renta es baja, como consecuencia de la discrecionalidad y duplicidad de funciones en la evasión tributaria.

Copyright of Revista de Derecho Privado (0123-4366) is the property of Universidad Externado de Colombia, Departmento de Derecho Civil 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.)

The availability of capital resources for companies is essential to promote investment, job creation, and economic growth. In the financial environment, it is common to find the banking system and the debt market as sources of resources. However, the level of financial education combined with the size and depth of the stock market in any nation conditions companies 'access to alternative sources of financing with differentiated financial costs. In this sense, the article aims to contribute to understanding the Mexican debt market, explaining how it works, its main characteristics, and providing information on two instruments used to raise capital: obligations and certificates. The text is divided into three sections: the first is dedicated to the importance of financial markets and financing for companies; the second deals with the corporate financing options available in Mexico; the third describes in-depth the characteristics of the securities known as obligations and tradable certificates, based on the applicable regulations; and finally, the fourth section is dedicated to explaining the functioning and types of certificates that can be placed. [ABSTRACT FROM AUTHOR]

Starting from a decision of the Plenary Assembly of the Italian Council of State (no. 6/2020), this paper aims at offering some brief general reflections with reference to access to administrative judicial protection of the environment as a typical super-individual interest, also with a view to safeguarding the interests of future generations. [ABSTRACT FROM AUTHOR]

El presente trabajo investiga sobre los factores de influencia ideológica en la decisión de Andrés Bello (1781-1865) de proyectar en su modelo de Código Civil un sistema de “título y modo”. Mediante el análisis de datos y fuentes primarias relacionadas con la formación intelectual como humanista de Bello, se utiliza el método deductivo para demostrar por qué decidió adoptar el paradigma causalista de transferencia de la propiedad, modelo que actualmente continua vigente en gran parte del continente americano.

El presente trabajo investigativo tiene por objetivo analizar el comportamiento de las obligaciones tributarias de los accionistas de la Compañía de Transporte Pesado Benzor S.A. durante el período fiscal 2018, para lo cual se utilizó como metodología la investigación de campo realizada en las instalaciones de la compañía con la finalidad de recabar la información contable y tributaria mediante la técnica de la observación directa. El instrumento de referencia incluyó varias entrevistas, entre ellas con el gerente de la compañía (Manuel Shañay Zabala), con la contadora (ingeniera Marisol Santander) y con los socios; se revisaron las declaraciones de los diferentes impuestos presentados por los accionistas ante el Servicio de Rentas Internas (SRI), como el Impuesto al Valor Agregado (IVA), las Retenciones en la Fuente (RF) y el Impuesto a la Renta (IR) con los ingresos por cada punto de emisión; luego de realizar un análisis individual se procedieron a analizar globalmente las declaraciones presentadas conforme a la Ley Orgánica de Régimen Tributario Interno (LORTI, arts. 56 y 158), lo que permitió evidenciar que varias declaraciones impositivas, como la del IVA y las retenciones en la fuente no concordaban con los registros de la compañía, puesto que, al no contar con documentos autorizados actualizados, los socios no entregaban los comprobantes de venta, lo que provocó el incumplimiento de sus obligaciones tributarias y por ende el pago de multas.

La normativa ecuatoriana ha obedecido a la clasificación binaria tradicional de la responsabilidad civil, regulando la contractual y extracontractual. Ante esto, ha prevalecido un incansable debate respecto del ámbito de aplicación de cada una. Esta discusión, tanto doctrinal como jurisprudencial, deja un vacío legal en cuanto al régimen aplicable a la hipótesis de daños derivados del incumplimiento de obligaciones cuasicontractuales. El presente artículo tiene como objeto de estudio la delimitación del alcance de la responsabilidad contractual y aquiliana bajo el ordenamiento jurídico ecuatoriano, por medio de un análisis sistémico e integral de la norma. Asimismo, analiza la aplicación de la doctrina mayoritaria y predominante sobre la responsabilidad cuasicontractual bajo el Código Civil, donde se concluye que la responsabilidad cuasicontractual en Ecuador debe regirse bajo las reglas del régimen contractual.

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico 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.)

Este trabajo tiene por objeto analizar la normativa vigente en materia de transparencia en Cataluña con la finalidad de determinar hasta dónde alcanzan los deberes de transparencia de la información de relevancia pública en manos de sujetos privados, para poder conocer cuál es el papel que han de desempeñar estos sujetos en el cumplimiento efectivo de la transparencia del sector público. Se examina la manera en la que los sujetos privados están llamados a contribuir a garantizar que la ciudadanía conozca la actuación de las Administraciones públicas, a la vez que se comparan los concretos deberes de transparencia pública que el régimen jurídico en Cataluña impone a las personas privadas, con los exigidos en el ordenamiento estatal y en otras comunidades autónomas.

Copyright of Metafísica y Persona. Revista Sobre Filosofía, Conocimiento y Vida is the property of Universidad Popular Autonoma del Estado de Puebla A.C. 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 objeto de este trabajo es plantear algunas reflexiones en torno a la relación entre derechos humanos y corrupción a partir de una perspectiva teórica. El fin que se persigue es poner de relieve el carácter pluriofensivo de la corrupción y sus alcances perniciosos en la protección y ejercicio de los derechos humanos, particularmente en lo relacionado con las obligaciones a cargo de la administración pública.

El presente texto tiene por finalidad explicar la figura de la suspensión del contrato de trabajo por la causal de caso fortuito y fuerza mayor, aproximándonos al concepto, características, finalidad, como se debe desarrollar, entender sus efectos y como se reestablece el vínculo laboral, para ello hemos estudiado la ley, la jurisprudencia y la doctrina nacional y extranjera, recorriendo autores españoles, mexicanos, uruguayos, argentinos y desde luego colombianos entre otros, queriendo que con la lectura de este texto, tengan un panorama más claro de la figura ante el profundo vacío de la legislación nacional que explique esta institución jurídica.

El Código Civil y Comercial de la Argentina ha incorporado al interés del acreedor, como elemento dogmático en la definición de obligación y de la prestación debida por el deudor. Su íntima relación con los fines del acto jurídico en general, y el contrato, en particular, permite interpretar diversas reglas estructurales y dinámicas del derecho de las obligaciones y de los contratos. Este trabajo ahonda algunas de dichas cuestiones.

Las obligaciones pactadas en moneda extranjera, en particular en dólares estadounidenses son un asunto reiterado en nuestra legislación, en la doctrina y en la jurisprudencia. La unificación del Código Civil y Comercial, que prevé en su texto expresamente la facultad de cumplir obligaciones contraídas en moneda extranjera mediante su equivalente en moneda de curso legal, ha suscitado una travesía interpretativa según se trate de una norma imperativa o supletoria y en este último caso, renunciable por las partes. Asimismo, en este trabajo se analiza la incidencia del instituto respecto de situaciones en las que existen usuarios de servicios financieros.

The work deals with the origins and current existence of the leasing of safe deposit boxes, its essential elements and the obligations of the parties involved in it. The leasing of safe deposit boxes is a frequent contract in banking practice. The lease in general, as a contract, lacks regulation in the Commercial Code, unlike what happens in the Civil Code, which dedicates an entire title to it, in arts. 1542 and following. Despite this, we are facing an atypical contract, which some authors describe as a banking contract. [ABSTRACT FROM AUTHOR]

El presente trabajo tiene como objetivo analizar si las sociedades cooperativas españolas del sector agroalimentario utilizan las obligaciones, participaciones especiales y títulos participativos como método alternativo de financiación. Para ello, se analizaron los aspectos jurídicos más relevantes y la incidencia contable de estos instrumentos financieros en las sociedades cooperativas. Posteriormente, se analizaron las cuentas anuales de las 10 mayores sociedades cooperativas agroalimentarias por volumen de facturación y se compararon estos resultados con los obtenidos por las 10 mayores sociedades de responsabilidad limitada y anónimas. Lamentablemente, a excepción de dos casos concretos, ninguna de las sociedades analizadas ha hecho uso de este tipo de instrumentos financieros, cuando sí están necesitadas de financiación ajena, dado su elevado endeudamiento, por lo que, cabría plantearse sí, quizás, sería necesario adaptar la legislación estatal y autonómica en materia de cooperativas para regular nuevas formas de financiación que fueran más atractivas para las sociedades cooperativas del sector agroalimentario.

Este trabajo analiza la clasificación de las obligaciones de medio y de resultado, así como las principales críticas a esta clasificación, para observar los límites teóricos y prácticos entre ambas categorías e indagar sobre su aplicabilidad en el derecho colombiano. Esto con miras a esclarecer el presupuesto del “incumplimiento imputable al deudor” para la responsabilidad civil contractual.

Copyright of Cuestiones Políticas is the property of Revista Cuestiones Politicas 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.)

Applying criteria of legal relevance, the following characteristic notes of Law 7/2021 on Climate Change are identified: complexity in its elaboration and formulation, establishment of precise obligations of result, provision of broad powers of the executive, low regional participation, inclusion of financial measures and limited regulatory content. All of which raises the question of whether there was a degree of need and opportunity that would justify the very approval of the new Law. [ABSTRACT FROM AUTHOR]

Copyright of Lex Medicinae: Revista Portuguesa de Direito da Saúde is the property of Centro de Direito Biomedico 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 Revista de Derecho Privado (0123-4366) is the property of Universidad Externado de Colombia, Departmento de Derecho Civil 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 Revista de Estudios Cooperativos is the property of Universidad Complutense de Madrid 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 Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista 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.)

The purpose of this article is to study the obligations of the parties to the law in Iran and Egypt and guarantee its implementation. The main question that has been proposed and examined in this regard is what are the obligations of the seller and the buyer in the law of Iran and Egypt? And how can the guarantee of its implementation be assessed in the law of the two countries? The present article is a descriptive-analytical and examines the question using the library method. The results of this research show that by concluding a series of obligations, the parties will be responsible which must be observed, which have the same view of these obligations in both laws; obligations such as delivery of price and cost are the delivery of both documents. Of course, there are differences in the guarantee of fulfillment of obligations and effects. In Iran law, unlike in Egypt law, the effects of termination appear from the time of the termination, not from the time of the contract, therefore, until the day of termination, the contractor leaves all his works so, the return of benefits is from the day of termination; another major difference is that in the case of Iran law, loss, defects or transfer of goods do not preclude termination, except in the case of discretion. What can be concluded is that in Egyptian law, the return of benefits is officially accepted, but the legislator in Iranian law has not explicitly commented on this. [ABSTRACT FROM AUTHOR]

This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 180 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability although no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs. [ABSTRACT FROM AUTHOR]

Copyright of Ensaio: Avaliação e Políticas Públicas em Educação is the property of Ensaio: Avaliacao e Politicas Publicas em Educacao 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.)

En la actualidad las obligaciones de los Estados partes por el Derecho al Agua, es uno de los cuestionamientos de mayor interés global, principalmente con lo referido al suministro y abastecimiento del recurso. Sin embargo, las obligaciones de los Estados partes respecto al Agua no son del todo claras y se encuentran acumuladas en instrumentos internacionales de forma difusa y desordenada; por lo que este trabajo, pretende esquematizar las obligaciones internacionales de los Estados emanadas de la naturaleza jurídica del concepto del agua como Derecho, con el fin de identificar de forma clara y organizada sus derivaciones y las circunstancias fácticas de donde se desprenden.

Copyright of Boletín Geológico y Minero is the property of Instituto Tecnologico Geominero De Espana 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 Revista de Derecho Politico is the property of Editorial UNED 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 e-Revista Internacional de la Protección Social is the property of e-Revista Internacional de la Proteccion 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.)

The purpose of this text is to explain the figure of the suspension of the employment contract caused by fortuitous event and force majeure. We are going to approach to the concept, characteristics, purpose, how it should be developed, understand its effects and how the labor link is reestablished. To achieve that we have studied the law, jurisprudence and national and foreign doctrine, visiting Spanish, Mexican, Uruguayan, Argentine and Colombian authors, among others. With that we want that after the reading of this text, people have a clearer picture of the figure in spite of the deep emptiness of the national legislation that explains this legal institution. [ABSTRACT FROM AUTHOR]

Copyright of Temas Socio-Jurídicos is the property of Universidad Autonoma de Bucaramanga, UNAB 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 Anuario Español de Derecho Internacional is the property of Servicio de Publicaciones de la Universidad de Navarra, S.A. 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.)