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The promotion government officials comes into new era, the new policy reversed from a very closed selection process and heavily seniority-based to open, clear criteria, transparent procedures on the competency-based series test. In fact, policy implementation is not fully in favour of an administration driven. The study has two main research problems “How open promotion for local government officers conducted?” and “How does political intervention work in the open promotion mechanism?”. This paper provides comprehensive mechanism-the hybrid administration-politics model on open promotion of local bureaucrats in Indonesia. The study used a qualitative approach and assited by Nvivo 12 to reveal the most frequent concept on open promotion practices based on interviews. The data obtained through interviews with informants which selected purposively, selection committee members, candidates, and local government officers. This paper affirms interesting features. The competency series tested by independent assessors reflects an administration mechanism through merit concept. However, the absolute political final decision-making process at the governor or Mayor’s hands reflects the individual-political interest. This system shows that the administration’s process at the local level links tightly to political deliberation. The key message is that open promotion in government agencies is neither a pure merit issue nor a spoils system for competence-heavy based, on the one hand, yet is always amenable to some political intervention. The merit principles are universal; however, the practices are contextual-specific. This study has an important value in describing how The politics play significant role on local administration system.

The promotion government officials comes into new era, the new policy reversed from a very closed selection process and heavily seniority-based to open, clear criteria, transparent procedures on the competency-based series test. In fact, policy implementation is not fully in favour of an administration driven. The study has two main research problems "How open promotion for local government officers conducted?" and "How does political intervention work in the open promotion mechanism?". This paper provides comprehensive mechanism-the hybrid administration-politics model on open promotion of local bureaucrats in Indonesia. The study used a qualitative approach and assited by Nvivo 12 to reveal the most frequent concept on open promotion practices based on interviews. The data obtained through interviews with informants which selected purposively, selection committee members, candidates, and local government officers. This paper affirms interesting features. The competency series tested by independent assessors reflects an administration mechanism through merit concept. However, the absolute political final decision-making process at the governor or Mayor's hands reflects the individual-political interest. This system shows that the administration's process at the local level links tightly to political deliberation. The key message is that open promotion in government agencies is neither a pure merit issue nor a spoils system for competence-heavy based, on the one hand, yet is always amenable to some political intervention. The merit principles are universal; however, the practices are contextual-specific. This study has an important value in describing how The politics play significant role on local administration system. [ABSTRACT FROM AUTHOR]

Este artículo busca fomentar el uso de la figura del fideicomiso, en escenarios en donde las garantías deban ser fortalecidas, además de promover una visión de apertura, para interesarse por las leyes relacionadas con el tema, debido a que las mismas suelen incluir incentivos adicionales para fomentar los negocios en las ramas a las que se enfoquen. Sin duda, estas posibilidades impactan de manera importante y significativa en la trascendencia generacional y/o en el crecimiento de cualquier mipyme. Es por eso que presentaremos estadísticas de República Dominicana, en torno a los fideicomisos inmobiliarios de los últimos 5 años.

The purpose of this article is to identify some issues arising from the revival of the SG/PAG after the enactment of the Yogyakarta Speciality Law (YSL). This article seeks to identify three issues arising from reemerging the SG/PAG after the enactment of the YSL. First, the strengthening of patrimonial culture in Yogyakarta. Second, the SG/PAG impact on the common people in Yogyakarta. We will answer two research questions: (1) How relation between SG/PAG revival and the strengthening of Patrimonial Culture and (2) What is the impact of the revival of SG on the prosperity of the People? The results of the research. The results showed that the patrimonial culture in Yogyakarta strengthened after the YSL was enacted and also land grabbing informal land and village land, on the other hand, patrimonialism cloaked as a 'Speciality of Yogyakarta' actually weakened state control over land in Yogyakarta. [ABSTRACT FROM AUTHOR]

Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario 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.)

Resumen Los centros históricos latinoamericanos, unas de las creaciones más interesantes de nuestra cultura, se enfrentan a profundas mutaciones físicas, sociales, funcionales, medioambientales y sobre todo paisajísticas. El paisaje del espacio público como lugar descubierto, generalmente rodeado de edificios, decorado por estatuas, fuentes, áreas de estancia, vegetación, etc., y destinado al embellecimiento de una ciudad, ha sido concebido para que los ciudadanos se reúnan a percibir la ciudad y a observar el espectáculo arquitectónico de sus principales edificios monumentales. El objetivo de la presente investigación es proponer una nueva metodología para la valoración de la calidad visual del paisaje urbano en áreas de interés patrimonial, considerada desde la visión, que se complementa con otros atributos físico-ambientales, visual-estéticos y socio-psicológicos. Adicionalmente, la calidad visual constituye un componente de la calidad ambiental y de la vida urbana que fomenta el sentido de pertenencia de las personas con su medio natural y construido. Su aplicación a los espacios patrimoniales latinoamericanos lo convierten en una nueva herramienta metodológica para su adaptación. Abstract The historical centers of Latin America, some of the most interesting creations of our culture, face profound physical, social, functional, environmental and especially landscape changes. The landscape of the public space as a discovered place, generally surrounded by buildings, decorated by statues, fountains, living areas, vegetation, etc., and intended to beautify a city, has been conceived so that citizens come together to perceive the city and to observe the architectural spectacle of its main monumental buildings. The objective of this research is to propose a new methodology for the assessment of the visual quality of the urban landscape in areas of heritage interest, considered from the perspective, which is complemented with other physical-environmental, visual-aesthetic and socio-psychological attributes. Additionally, visual quality constitutes a component of environmental quality and urban life that fosters people's sense of belonging to their natural and built environment. Its application to Latin American heritage spaces make it a new methodological tool for its adaptation.

Given that many of the recently created cities have undergone a process of accelerated growth and maturation that, in some cases, has not allowed adequate documentation, which, in turn, has caused basic elements of their evolution to be lost; The work presented here has the objective of elaborating a theoretical research framework based on the bibliographic review of the urban-architectural development of the historical picture of one of these embryonic cities: Mexicali, Mexico, which is made up of three sectors that, in turn, they represent the very structure of the urban area; that is, to the center, mixed activities, to east, residential housing, and to west, popular settlements. This approach is intended to expose the fundamental aspects that characterized this founding center, understand both its changes and its deterioration and identify the potential for its historical and patrimonial valuation. [ABSTRACT FROM AUTHOR]

Dado que muchas de las ciudades de reciente creación han atravesado un proceso de crecimiento y maduración acelerado que, en algunos casos, no ha permitido una documentación adecuada lo que, a su vez, ha provocado que elementos básicos de su evolución se vean perdidos; el trabajo que aquí se presenta tiene el objetivo de elaborar un marco teórico de investigación basada en la revisión bibliográfica del desarrollo urbano-arquitectónico del cuadro histórico de una de estas ciudades embrionarias: Mexicali, México, la cual está conformada por tres sectores que, a su vez, representan la propia estructura de la mancha urbana; es decir, al centro las activida­des mixtas, al oriente la vivienda residencial y al poniente los asentamientos populares. Este planteamiento tiene la finalidad de exponer los aspectos fundamentales que caracterizaron este centro fundacional, entender tanto sus cambios como su deterioro e identificar las potenciali­dades para su valoración histórica y patrimonial.

Pensar lo patrimonial, la diversidad cultural, los elementos históricos- ambientales de una localidad son los criterios para la construcción del diseño y gestión de un turismo sostenible. El presente trabajo es una propuesta para desarrollo turístico-comunitario rural del poblado de Arango de Guanabacoa, en La Habana, Cuba, establece estos elementos señalados como categorías imprescindibles en el momento de diagnosticar y evaluar un espacio, pero tambien la necesidad nuevos enfoques metodológicos más dinámicos e integrales que permiten desplegar un nuevo concepto en función del desarrollo local y turístico.

Patrimonial configurations are of high importance for evaluating periods that lacked the presence of an imperial rule in the ancient Near East and for understanding the creation of local territorial kingdoms. Hence, the patrimonial model can contribute significantly to one of the enduring debates in the archaeology and history of the southern Levant—the agency of indigenous societies in shaping the sociopolitical reality of the region in the early first millennium bce (Iron Age IIa). A vibrant dialogue between archaeology and text stimulated the development of two scholarly paradigms concerning Tel Dan in the Iron Age IIa: a traditional biblical view that sees Dan as the cultic capital of the northern Israelite kingdom built by king Jeroboam and an alternative view arguing that Dan was initially built by Hazael, king of Aram-Damascus. A renewed study of the Iron Age IIa materials from Dan has raised an alternative explanation for the distinct character of the city by highlighting its autonomous nature. This new insight is supported by a longue durée testimony from late nineteenth to early twentieth centuries CE. It illustrates the key role that Dan and the northern Hula Valley played in formative periods when local semi-nomadic leadership negotiated loyalty and control with various, often rivalrous, political powers. This analysis sheds new light on the identity of the ruling authority and the social make-up of Dan at the eve of the Aramaean conquest. [ABSTRACT FROM AUTHOR]

Copyright of Direito da Cidade is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) 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 Research in Education & Learning Innovation Archives (REALIA) is the property of Research in Education & Learning Innovation Archives (REALIA) 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.)

Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

Copyright of Mural Internacional is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) 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.)

Labour jurisdiction represents the institution required to apply legal procedures by the means of competent bodies to resolve conflicts among employees and employers concerning the conclusion, performance or termination of employment. The application of labour jurisdiction procedures are related to the special nature of labour relations aimed at protecting the rights and interests of employees. The article details the procedural means to resolve individual labour conflicts in matters related to the compensation of material and moral prejudices of the employer resulted from the infringement of the legal duties of the employer in terms of violating the equal treatment and discrimination principle. There are also detailed the discrimination concept in labour relations, applicable law, legal effects as well as applicable discrimination criteria. [ABSTRACT FROM AUTHOR]

Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings. [ABSTRACT FROM AUTHOR]

In order to discuss about tort liability, several conditions need to exist: the illicit act, damage, causal link between the illicit act and damage, and last but not least, illicit offender fault. Thus, the damage is a sine qua non condition of tort liability, the illicit act being necessary but insufficient for its employment. Damage was defined as the harmful result, with a patrimonial or a non patrimonial nature, a result of violations of subjective rights and legitimate interests of an individual. It is known that the patrimonial damage does not present special discussions, but in terms of non patrimonial damage is required to be made a few observations. In the expression of environmental damage caused by pollution, it is used phrases like "environmental damage" or "environmental prejudice" including both the damages suffered by the natural environment through pollution as well as those incurred by the person or property, other than those in natural environment. In this paper we propose to analyze the environmental damage with special attention on the non patrimonial damage, both theoretically, but also in terms of jurisprudence.