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Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales 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 year 2020 will be remembered as the year in which a pandemic caused by the SARS-CoV-2 virus precipitated a major disruption in the functioning of contemporary societies. A global event with peculiar regional consequences. It is in this context that we will discuss the ethical aspects of the actions under the responsibility of public officials, namely the ones on national Brazilian relevance for the confrontation of COVID-19. The analysis of the pandemic’s effects in Brazil should be based not only on the events triggered at the current moment, whose transience is still an insufficiently known factor, but also on the social, political, and historically economic determinants that heavily interfere in the present events, as well as in the post epidemic future, highlighting the possible scenarios that the political normative, governmental, social, and economic choices underway point to. The tragedy of our time once again presents us with a challenge that is not new, the challenge of a new order, a global order of survival and, therefore, necessarily, a new ethic, an ethic of a global and profound responsibility. This path can only be treated with wisdom and compassion through a model of responsible governance. [ABSTRACT FROM AUTHOR]

Paternity is the natural and legal bond established between the child and the father; through paternity legal recognition of the existing blood union between both of them is achieved. However, the natural and legal union between child and father are not always associated, because there may be a biological relationship but not a legal liaison or, on the contrary, there may be a legal affiliation without a biological connection. Consequently, nowadays, some sons and daughters who are born out of wedlock in Mexico maintain a biological connection with their parent, without a legal relation, due to the lack of voluntary recognition of paternity or the absence of a request for an investigation of paternity by the person who exercise the parental authority of the child, which, in fact, generates the existence of minors lacking parentage and, consequently, the violation of the principle of the best interests of the child and the right to identity, recognized in the Mexican Constitution and in some international human rights treaties ratified by Mexico. The ineffectiveness of the legal mechanisms to avoid this problem forces to generate alternatives to solve it, one of them is: the regulation of the ex-officio paternity investigation. [ABSTRACT FROM AUTHOR]

Pour un convive accompagné en établissement médico-social, le repas n’est peut-être pas si attendu que nous le pensons. Souvent standardisé, répondant à des normes contradictoires, il réduit parfois l’individu à une somme de pertes et déficits à renutrir.En nous intéressant au repas sous un angle « plaisir et santé », nous voulons démontrer que l’injonction du « bon repas » revêt une dimension technique qui ne fait pas sens pour tout le monde. Penser le repas sous l’angle du « moment » permet d’interroger, bien plus que la technique, les conditions solidaires humaines, dignes et responsables du vivre ensemble.Si nourrir revêt un caractère vital, se « restaurer » relève bien d’une fonction culturelle. Chacun de nous est marqué par des souvenirs autour du repas. Chaque bouchée est une émotion qui éveille les sens. Mais alors qu’est-ce que manger lorsque l’on avance en âge et que les sens perdent peu à peu de leur acuité ? « Vieillir c’est remanier son rapport au monde* » M.Billé.Dans ce rapport au monde, l’histoire, l’éducation, la culture se rejouent et s’entrechoquent.Se mettre à table peut devenir un choc culturel et la salle à manger un théâtre…de conflits. Dans cette comédie quotidienne se mêlent jeux d’acteurs et de rôles.Nous suggérons une nouvelle dynamique : humaine, technique, managériale. Elle se construit collectivement autour de l’interrogation des valeurs qui nous fondent à agir dans une action cohérente, coordonnée, solidaire et responsable.

L’objet du cycle de colloques était de mettre en débat et d’enrichir une réflexion qui avait donné lieu à la publication du manifeste Pour une recherche scientifique responsable. Le chercheur est-il un rouage impuissant ou un acteur pleinement responsable ? Et si oui, à quelles conditions ? Le premier colloque visait à identifier le rôle du contexte institutionnel, économique et politique. Le deuxième colloque avait pour point d’entrée la responsabilité du chercheur lui-même. Le troisième colloque a posé la question de comment envisager une autre recherche : quels contre-modèles existent ou émergent ? Il s’agit maintenant de passer à la vitesse supérieure par le développement d’une communauté d’acteurs-chercheurs se reconnaissant dans ces nouvelles pratiques. D’où l’appel à la mise en mouvement des imaginations et la déclaration « qu’une autre science est possible ». Partie prenante d’un nouveau contrat science-société pour une transition écologique et sociale, une recherche scientifique responsable pourrait alors émerger.

Analizando la doctrina que sustenta la regulación en el Código Tributario de las instituciones de la responsabilidad tributaria solidaria y la transmisión de las obligaciones tributarias se verifico que existe un inadecuado y contradictorio tratamiento normativo de ambas instituciones en el tratamiento que debe otorgarse a las obligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el Perú. Tenemos una investigación de tipo sustantiva explicativa, cualitativa, descriptiva y analítica, con base en un análisis mental y lógico. Ambas instituciones deben regularse adecuadamente con miras a reducir la conflictividad y aumentar la seguridad jurídica y predictibilidad en materia tributaria.

Persistent financial crisis and the cases of corruption afflicting Spain have broken the trust of society that forcefully demands an ethical, responsible and sustainable management of organizations, which are not immune to environmental problems. The effects of globalization, the introduction of tecnoestructura as a management model, technological and socio-economic changes have reshaped the cultural, management and ownership system of the current company, the company nowadays is transferred the responsibility to combine growth and competitiveness with social development and environmental improvement. This reconfiguration of business management model is implemented with the introduction of Corporate Social Responsibility (CSR) in the strategic plans of the companies with the purpose of achieving a competitive advantage. The question is: can the most responsible companies be more profitable? The introduction of CSR in the organizational culture of the companies involved as a vector, accelerates the profitability of the companies that apply it: the higher level of CSR used, the more profitable the companies are. These conclusions are determined from a linear regression analysis comparing the ROA –return on assets– to CSR levels in a hundred companies with higher levels of sustainability that operate in Spain, according to a survey published in 2014 by the Monitor business Corporate Reputation (Merco)

Este artículo está dedicado al estudio de dos nuevos conceptos aparecidos en las últimas décadas en el sector turístico, son los llamados turismo responsable y turismo solidario, ambos referentes éticos morales en un negocio, el turístico, en cuyo afán de comercialización parece tener cabida también la buena voluntad que los turistas plantean en sus propios viajes. En este documento se realiza, en primer lugar, un acercamiento a la economía solidaria como posible referencia al marco turístico estudiado. En segundo lugar, se desarrolla una revisión teórica y referencial de ambos conceptos con la idea de contraponer, analizar y valorar las diferentes ópticas desde las que son vistos. Y en tercer y último lugar, se plantea la conexión de la responsabilidad y la solidaridad en su aplicación al turismo con una nueva corriente de gestión

Copyright of Revista Jurídica de Castilla y León is the property of Junta de Castilla y Leon, Direccion de Servicios Juridicos 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 FAEDPYME International Review is the property of Fundacion para el Analisis Estrategico y el Desarrollo de la Pequena y Mediana Empresa (FAEDPYME) 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 Ibero-Latinoamericana de Seguros is the property of Pontificia Universidad Javeriana 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 de Administración is the property of Universidad del Valle 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.)