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1
libro
Esta obra nos permite conocer la delimitación constitucional basada en la exigencia del principio de reserva de ley y una crítica sobre la responsabilidad solidaria frente a la subsidiaria desde la perspectiva española. Además podemos observar en el libro argumentos muy interesantes sobre la delimitación de los responsables tributarios a las exigencias derivadas del principio de reserva de ley. El lector tambien encontrará en esta obra más temas sobre la responsabilidad tributaria.
2
artículo
Conflicts that arise in society for the actions of the companies in the development of its activities are of the most varied and we find that the law has its own limitations to rule or punish them being difficult to attribute responsibility to entities that lack of ‘consciousness’ as it happens with legal persons as opposed to natural persons. The purpose of this article is to review the concept of the company as a legal entity and the scope of its responsibility as a legal structure. To do this, we will review the concept of responsibility; their types as well as the way to ask them responsibility for conduct that should be sanctioned.
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artículo
The author starts from an analysis of the relationship between Law and corporate social responsibility. In this line, the objective of this work is to determine the role of Law that helps the business market generate well-being for all its interest groups. For this, he uses as research tools not only the legislation on the subject, but also the economic perspective. On the one hand, there are guidelines created by the European Commission that generate a debate regarding how to promote CSR in companies. For example, the Green Book that establishes models of CSR actions and presents ideas about how the practice of CSR can be manifested. On the other hand, the author suggests granting tax benefits to the income tax applied to the profits of the company destined for social investment. Following this, an analysis of the internal dimension of the companies, the treatment of workers and shareho...
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tesis doctoral
El presente trabajo de investigación tuvo como objetivo Elaborar una Estrategia Motivacional sustentada en un Modelo de Sistematización Motivacional Integral Responsable para el Aprendizaje Significativo en las alumnas de la I.E. “Sara Bullón”. Se investigan las causas que originan el problema: Insuficiencia en el proceso motivacional limita el aprendizaje significativo. Pudiéndose demostrar, evidenciar y justificar la necesidad de ahondar y explorar en el objeto de la investigación, el proceso motivacional. La investigación es sociocrítica, de enfoque mixto, se necesitó incluir elementos tanto cuantitativos, como cualitativos; es aplicada cuasi- experimental. La población fue de 30 alumnas, a quienes se les aplicó los instrumentos con la intención de diagnosticar el estado actual del proceso motivacional y su implicancia en el aprendizaje significativo. A partir del diagn...
6
artículo
At present, social responsibility presents a problem and this refers to whether the social responsibility is only limited to social issues. Based on that scenario, the author emphasizes highlighting a broader vision that includes issues of human rights, the environment and relationships with local communities. Likewise, there is another parallel conflict between private business actors and the protective actions of public authorities. In other words, there is a regulatory vacuum of strategic and technical limitations that do not make it possible to assemble national and international public policies and programs. In this way, the author outlines the difficulty of implementing national and international norms and, consequently, the difficulty of enforcing compliance with private entities. However, there is a recent and growing complementarity between ILO standards and social initiatives o...
7
artículo
The author analyzes the problem of the application of life imprisonment in the crime of rape of minors, provided for in Article 173 of the Peruvian Criminal Code. He considers that although the Peruvian Supreme Court and Constitutional Court have reaffirmed its constitutionality, in the face of exceptional situations that arise in each particular case (grounds for reduction of punishability, procedural bonuses and personal circumstances of both the victim and the aggressor), the criminal law has not provided for the possibility of reducing the penalty to limits below the legal minimum, which in many cases has led to the legal operator of lower instances, despite such assumptions, to impose disproportionate penalties, far from the principle of guilt. This had to be corrected by the Supreme Court, and a context of legal insecurity was manifested that denaturalizes the purposes of criminal ...
8
artículo
The Commission for Access to Truth, Historical Clarification, and the Promotion of Justice for Serious Human Rights Violations Committed between 1965 and 1990 (CoVEH) was created by presidential decree on October 6, 2021, and concluded its mandate on September 30, 2024 presenting its Final Report 2024. Executive Summary of the reports produced by the five instruments of the CoVEH. This article aims to examine the main results of the mechanisms that composed the Commission, particularly the findings of the two research teams of the Historical Clarification Mechanism (MEH). It also seeks to outline the main reactions of the Mexican state in response to the evidence of serious human rights violations perpetrated against numerous groups of victims by the hegemonic party authoritarian regime of the 20th century. This is a case study based on documentary analysis and adopting a critical perspe...
9
tesis de maestría
Se llevó a cabo un ensayo de seis semanas para evaluar el efecto de tres microalgas diferentes como aditivo en dietas de juveniles de trucha arco iris, Oncorhynchus mykiss sobre el crecimiento y la respuesta inmunitaria. Ciento ochenta peces (12,2 ± 0,11 g) se distribuyeron aleatoriamente en cuatro tratamientos (n=3) en un sistema de semirrecirculación. Se alimentó con las dietas experimentales CON (dieta control), CHLO (0,5% Chlorella sp.), HAEM (0,5% Haematococcus sp.), y SCHIZO (0,5% Schizochytrium sp.). La ganancia de peso y la tasa de crecimiento específico de los peces alimentados del tratamiento HAEM fueron significativamente mayores que los alimentados con las otras dietas (P < 0,05). La actividad de la lisozima aumentó significativamente en HAEM en comparación con los demás tratamientos (P < 0.05). Los peces fueron desafiados con Vibrio anguillarum por 27 días, en donde...
10
otro
En el marco del ‘Día de la Promoción de la Leal Competencia’, la Secretaría Técnica de la Comisión de Fiscalización de la Competencia Desleal (CCD) del Indecopi presentó la ‘Guía de Publicidad para Influencers’ (https://bit.ly/32O6dDu), herramienta informativa que permitirá a los líderes de opinión y gestores de contenidos difundir de manera transparente información sobre productos o servicios que comparten con sus seguidores en las redes sociales, la misma que podría ser considerada como publicidad.
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13
objeto de conferencia
The paradox of subjectivity (Crisis §§53-54) expresses not only two dissimilar methodological perspectives that stem from Modernity (the alleged objective third-person one, and the subjective first-person one), but also human beings’ essential duality as “subjects for the world” and “beings in the world”, namely, entities among entities. We explore two dimensions of the self-constitution of personal identity examined in current research, also tangible in social and political life: on one side, the reflexive, narrative, and responsible constitution of oneself and others; on the other side, the “immanent” and intersubjective intertwinement among the lived spheres of embodied emotions, desires, sensations, and their onto-phylogenetic development from instincts to reason. We highlight the silent presence of irrational (passive) motivations in (active) “rationalizations”, ...
14
tesis de maestría
Este trabajo de investigación analiza la evolución del tratamiento de las responsabilidades de las empresas multinacionales en materia de derechos humanos, enfocándose en las Líneas Directrices de la OCDE para Empresas Multinacionales sobre Conducta Empresarial Responsable y el Punto Nacional de Contacto para la Conducta Empresarial Responsable de la OCDE en Perú. Se examina el desarrollo histórico del debate sobre empresas y derechos humanos, destacando el papel de la ONU y la OCDE en establecer marcos normativos como los principios rectores y la debida diligencia empresarial. Se evalúa la eficacia del PNC peruano como mecanismo de reparación no judicial, identificando limitaciones en su estructura y funcionamiento. Los hallazgos revelan que la ubicación del PNC dentro de PROINVERSIÓN compromete su independencia e imparcialidad, afectando su capacidad para abordar instancias e...
15
artículo
The following article develops the concept of technological responsibility, which was studied, among other thinkers, by the philosopher Hans Jonas. Warned as we have been, for several decades now, of the dangers to human life and life in general -and to the same planet as a whole- it is surprising not to find efficient and extensive institutional policies to take responsibility for our production and technological consumption; in addition to the little individual awareness of these bioethical problems. This work also includes a series of interviews that were analyzed and commented on by the authors. We hope that this will invite reflection, the development of new ideas, and that technological responsibility will be able to position itself as a major value in today’s societies.
16
artículo
The following article develops the concept of technological responsibility, which was studied, among other thinkers, by the philosopher Hans Jonas. Warned as we have been, for several decades now, of the dangers to human life and life in general -and to the same planet as a whole- it is surprising not to find efficient and extensive institutional policies to take responsibility for our production and technological consumption; in addition to the little individual awareness of these bioethical problems. This work also includes a series of interviews that were analyzed and commented on by the authors. We hope that this will invite reflection, the development of new ideas, and that technological responsibility will be able to position itself as a major value in today’s societies.
17
artículo
The public wants to know more on the companies and not of casual way but systematic to take better decisions of investment and of saving (felicitous balance between the benefits and the risks) and to evaluate the sustainable of the company with rules concrete on his legitimacy to operate: his conduct to do businesses and his equilibrium balanced of economic subjects, social and environmental. There is an intimate relation between what the development sustainable and the Social Responsibility of the Company (RSE). The companies declare a commitment with the development sustainable, because they understand that it has to see with his feasibility. And in this, coexist two big motivations; imperative ethical and also imperative of businesses. In relation with the first, ascertains the conviction that the companies are responsible by his impact in the society and that distinct groups of inter...
18
artículo
The public wants to know more on the companies and not of casual way but systematic to take better decisions of investment and of saving (felicitous balance between the benefits and the risks) and to evaluate the sustainable of the company with rules concrete on his legitimacy to operate: his conduct to do businesses and his equilibrium balanced of economic subjects, social and environmental. There is an intimate relation between what the development sustainable and the Social Responsibility of the Company (RSE). The companies declare a commitment with the development sustainable, because they understand that it has to see with his feasibility. And in this, coexist two big motivations; imperative ethical and also imperative of businesses. In relation with the first, ascertains the conviction that the companies are responsible by his impact in the society and that distinct groups of inter...
19
artículo
La pandemia de COVID-19 es la materialización de los escenarios teóricos de la globalización rápida de una zoonosis emergente. Para ello era necesario que el agente biológico patogénico tenga la habilidad de transmitirse fácilmente al ser humano, lograr adaptarse rápidamente y que las vías disponibles para su diseminación sean eficaces para mantener un numero reproductivo básico (Ro) suficiente para su perpetuación, y/o diseminación explosiva (1,2). Si bien, suena a un plan sinestro para alguna arma biológica, la ciencia ha demostrado el origen natural del SARS-CoV2, agente etiológico del COVID-19; y una vez más la disrupción de los entornos ecológicos de fauna silvestre han resultado en la exposición depoblación humana a un nuevo virus para el que la humanidad completa es suscep...
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