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El presente trabajo analiza si las organizaciones sin fines de lucro pueden participar en actividades económicas no directamente relacionadas con objetivos altruistas o solidarios en el contexto legal peruano, así que se busca desafiar la percepción tradicional de que estas entidades deben limitarse a actividades benéficas. Se investiga la intersección entre el interés lucrativo y la actividad económica, destacando la autonomía privada que permite a estas organizaciones definir sus propios objetivos y actividades. En resumen, este estudio resalta cómo estas organizaciones contribuyen al desarrollo a través de su participación activa en el mercado, destacandosu papel integral en la economía y sociedad contemporánea.

Copyright of Themis: Revista de Derecho is the property of Themis Asociacion 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 objetivo de este artículo es exponer los resultados del estudio realizado a la población vulnerable de la costa ecuatoriana y específicamente en la ciudad de Guayaquil y relacionado con el proyecto que facilita a las familias pobres viviendas de bajo costo y que es desarrollado por la Fundación Hogar de Cristo. La característica principal de este proyecto es que Viviendas del Hogar de Cristo ha facilitado la restitución del derecho a tener un techo que muchas familias ecuatorianas que a causa de la pobreza y sus limitaciones financieras no acceden a una vivienda donde guarecerse. Para analizar esta problemática, es necesario mencionar que una de las principales causas es el desempleo a pesar de que aquellas personas generen poco ingreso y no tienen un empleo fijo, cabe recalcar que estos ingresos son inferiores al salario básico. Es interés de conocer las condiciones de vida y principalmente las restricciones de aquellas familias en temas de vivienda desde la perspectiva de ayuda social para aquellos grupos de personas vulnerables.

Prefabricated foundations are manufactured off-site and transported for on-site installation. This type of foundation is an option to consider in new projects because its fabrication and transportation can be faster and less expensive than the construction of a traditional foundation on site. In Chile, precast reinforced concrete elements are generally used in road infrastructures such as bridges and highways. While precast foundations can be an attractive option due to their speed, it is important to keep in mind that they must be carefully designed, manufactured and installed to ensure that they are solid and safe. On the other hand, it is important to evaluate the impact of this construction method on project schedules and costs in order to contribute to the modernization of the construction process. [ABSTRACT FROM AUTHOR]

Esta reflexión realiza una mirada crítica hacia la Educación del siglo XXI desde la perspectiva de los efectos de los cambios del siglo, la tecnología y su relación con culturas de avance lento expuestas al cambio constante. Analiza, además, la necesidad de detectar las causas de esta última problemática para tomar medidas oportunas y evitar que se pierda el impacto que ejercen las universidades sobre la sociedad y su futuro. Profundiza la mirada, cuestionando la función de las fundaciones modernas en relación a las universidades que patrocinan como son las de sostenerlas, servir de asesores, y hasta de fiscalizadores, evitando a toda costa drenar las arcadas de las instituciones que están dadas a proteger.

La imagen de la portada de la edición especial de pediatría hace parte de una experiencia de voluntariado social que realizo como pediatra en formación (CUR) en la Fundación Posada de Moisés, una institución sin ánimo de lucro, creada en la ciudad de Medellín hace 21 años, con el objetivo social de prestar servicios de desarrollo integral a niñas, niños y adolescentes víctimas del desplazamiento forzado en Colombia, sin distinción de raza, procedencia o situación económica, generando impacto en más de 200 niños desde su creación, abarcando componentes académicos, psicológicos, alimentarios, pero el más importante la integración social por medio del amor y apoyo constante.

The foundation sector in the Basque Country carries out its activity in a variety of fields in line with the wide range set out in article 4-1 of the Basque Foundations Act, with the common element of serving purposes of general interest. This sector represents 13,045 annualized paid jobs, a turnover of more than 566 million euros, and a Gross Value Added (GVA) generated of 219 million euros. Since the declaration of the state of alarm in March 2020, a period of great uncertainty started in which organizations have had to deploy all their agility and creativity to respond to new situations requiring immediate action. It also arose the need to start working on the post-pandemic context, strategically rethinking organizations, imagining a future in which the pandemic would have left structural changes in their management and work organization models. This article will analyze how the pandemic has affected the Foundations in the Basque Country and their future prospects in this next post-pandemic context in order to fulfil their foundational aims and maintain their cohesive and supportive role. To this end, together with an analysis of the most recent literature on the analyses carried out on the pandemic and foundations and the social economy, an analysis of the foundation sector in the Basque Country, its features and specific situation will be carried out by means of surveys and in-depth interviews with social agents. [ABSTRACT FROM AUTHOR]

Copyright of Revista de la Asociación Geológica Argentina is the property of Asociacion Geologica Argentina 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.)

Decree-law 26/2021, of December 14, adopts measures for administrative simplification and improvement of regulatory quality for economic reactivation in Andalusia. Modifications are made to the Tourism Law of Andalusia to simplify the procedures for approving tourism planning instruments. Procedures for the elaboration of regulations are also streamlined, and modifications are made to the regulation of renewable energies. In addition, measures are established to exempt certain energy projects of lesser environmental significance from the public information process. The document presents a series of modifications to different decrees and laws related to environmental management in Andalusia. A regime for the organization and functioning of the registry of authorizations for polluting activities is established, and environmental assessment procedures are modified. Changes are also made to the integration of greenhouse gas authorization and the regulation of light pollution. Administrative procedures for collaborating entities in environmental quality are also simplified. The article presents a series of modifications to different laws in Andalusia with the aim of meeting the objectives established in COP 26. These modifications include improving the regulation of the Andalusian Registered Emissions System and the Andalusian Emissions Compensation System, as well as including carbon footprint in public procurement. Forests are also recognized as points of greenhouse gas absorption, and the obligation to maintain their absorption capacity is established. Furthermore, modifications are made in the areas of waste, coastal planning and management, water, agriculture, livestock, agri-food industries, and fishing, with the aim of simplifying regulations and improving economic regulation. Decree-law 26/2021, of December 14, adopts measures for administrative simplification and improvement of regulatory quality for economic reactivation in Andalusia. These measures include the elimination of unnecessary procedures for the opening of commercial establishments, the simplification of procedures in the mining sector, the streamlining of the processing of land transport infrastructure, and the modification of port legislation. The objective is to facilitate job creation and wealth in the region. The decree also repeals several articles and decrees related to fishing, renewable energy, and other areas. [Extracted from the article]

Of the 4,939 non-governmental organizations (NGOs) registered in 2020 in Ecuador, less than one third known to be in operation, one third have ceased to operate and the other third provide no information about their functioning. These figures reflect the dire reality of the third sector in Ecuador, which is the subject of analysis in this article. On the one hand, the situation highlights the shortcomings of the state in responding to the needs of its population; on the other hand, it reveals so-called "NGOism", a situation in which the role of NGOs has become overextended. Through the description and analysis of data, this text addresses the crisis in this sphere of citizen participation, which is limited to a few professionalized actors in permanent competition with dozens of local organizations. It describes a scenario of scarce opportunities to obtain funding, as well as the presence of NGOs in digital media, which engenders the dissemination of their work and their legitimization. It is concluded that these figures reflect the need to implement strategies to strengthen the dynamics of the third sector, so that the state, the private sector and the agents that constitute the world of foundations and NGOs offer a genuine response to social problems. [ABSTRACT FROM AUTHOR]

El presente artículo trata sobre la situación actual de las asociaciones y fundaciones franquistas que existen en España. Se abordará el origen histórico de estas fundaciones,su actividad y vías de financiación, así como las dificultades que desde el punto de vista legal —y constitucional— presenta su disolución.Este trabajo presenta, además, un listado de las fundaciones franquistas actualmente operativas en nuestro país, y un resumen biográfico de los principales personajes de la dictadura a los que se les rinde homenaje.Se llevará a cabo un análisis, por otro lado, de leyes de relevancia en la materia, como la conocida como Ley de Memoria Histórica, la Ley de Derecho de Asociación o la Ley de Fundaciones.A modo de conclusión, se hará referencia a la importancia de una reforma legal a la hora de impedir que determinadas asociaciones propugnen un discurso de odio, y de defender la dignidad y memoria de las víctimas de la dictadura.

Objectives The possibility of foundations opting to apply for a preferential tax regime provided by Law 49/2002, of December 23, depends on whether these entities meet the requirements established in Art. 3 of this law. Among these requirements, the most important one in our opinion is the condition that trustees carry out their roles without remuneration. This paper examines the voluntary nature of the position of trustee and the operational issues that arise from this for the foundation, and reflects on ways of managing this situation. Methodology We refer to the legal requirement of the unpaid nature of the position of trustee both in the substantive and fiscal fields and we venture to suggest the inconsistency of this obligation. We study the varying degrees of rigour which are applied when assessing the unpaid nature of the position of trustee and the other conditions required for the application of the preferential tax regime as well as the consequences of this legislative option, drawing conclusions which may indicate appropriate reforms to this law. Approach The Third Sector, of which foundations form a part, looks to meet the needs of people and of processes worthy of special protection. This is upheld in the words of the Constitutional Court (STC 18/1984, of February 7), which declare that a characteristic of the social and legal state is that general interests are defined through an interaction between the state and social agents, where foundations play a role of crucial importance. In our system, the non remuneration of trustees is absolute. Their remuneration implies the impossibility that the foundation can choose the preferential tax regime established by Law 49/2002. The basis for this requirement stems from purely historical reasons and from the need to prevent trustees receiving indirect financial benefit from their involvement in the foundation. However, the unpaid position of trustee is not part of the so-called "essential content" of the right to create foundations; it is simply a legislative option for the foundation. Results If we compare the required unpaid position of trustee with the rest of the requirements that Law 49/2002 demands for the application of the preferential tax regime we see that its practical translation is quite different. If gratuity is absolute, the remaining requirements of Art. 3 of the LRF-ENL (with the sole exception of the destination of their assets in the event of dissolution) are softened doctrinally, jurisprudentially and legally. Essentially, due to either the forced evolution in jurisprudence (pursuit of the general interest indirectly in Article 3.1), or to the limitations expressly established by the legal text itself (obligatory destination of at least 70% of certain income or revenue of Article 3.2; a limit of 40% to be dedicated to economic activity other than its statutory objective or purpose of article 3.3; impossibility that certain people are main recipients or might benefit from special conditions in the use of their services of Art. 3.4), or due to different doctrinal considerations (retroactive application of the preferential regime to the foundation in formation in the case of Art. 3.7; relative tolerance in the preparation of accounts and preparation of an annual report of numbers 8, 9 and 10 of Article 3); and with the sole exception of the obligatory destination of the patrimony in case of dissolution of Art. 3.6 (really a prolongation of the need to allocate any income and revenue for purposes of general interest), there is no doubt that the requirements demanded for the application of the preferential tax regime operate, in practice, with a lower rigour than that stipulated in Law 49/2002, which, we insist, contrasts significantly with the robustness that the legislation called for when considering the trustee's position of non remuneration. Implications The unquestionable altruistic convictions of trustees, including the social recognition that comes with their appointment, may be sufficient reward for those who accept the position. However, with this recognition comes responsibility, a solidarity with the rest of the trustees, including even any moral damage that may be caused to the foundation by a trustee, a responsibility that many trustees overlook. Trustees are clearly accountable in the event that the foundation is immersed in a bankruptcy or tax procedure, or fails to meet its duty to ensure compliance with the legal responsibilities of data protection, or criminal compliance, or its obligation to ensure that the foundation is not used for money laundering or to channel funds or resources to persons or entities linked to terrorist groups or organizations. Practical conclusions and original significance The name "Trustee" encompasses two very different realities: on the one hand, purely honorary trustees who, detached from the daily life of the foundation, limit themselves to lending their good name to an altruistic cause with no liability and, on the other hand, the trustees who are involved in the day-to-day management of the foundation. We understand, however, that the trustee we call "honorary" cannot be subjected to a liability regime such as the one that exists, and, yet, with respect to the "manager" trustee, foundations need financial stability, not related to the initial endowment, which requires progressive streamlining of its operating capacities, bringing its responsibility more in line with commercial matters while, at the same time, allowing remuneration for services provided. Recognizing the difficulties of the task, it would seem that the solution must be inspired by STC 18/1984, cited above, according to which "one of the characteristics of the social and legal state is that general interests are defined through interaction between the State and the social agents... that transcends the field of organization, where foundations play a role of crucial importance". For this, we insist, it is necessary to overcome the wary statist view that currently limits the undertaking of industrial or mercantile activities by foundations. That is, it is necessary to allow without prejudice the execution of economic activities by foundations, establishing the necessary controls and repositioning the trustee in a more appropriate role as a true manager of economic operators in the market. In short, the problem of non remuneration of the trustee must be framed within a global rethinking of the tax regime of non-profit entities and of patronage in light of a constantly changing environment. This rethinking has as a premise the change of attitude of the public authorities who, overcoming their mistrust and paternalism, must establish open collaboration with civil society, especially with foundations that are not, as described by the dictionary mere "fruits of human vanity" but, in the words of Óscar Alzaga "one of the great bridges that must be built to safeguard the abyss between individuals and the State". With our paper we have tried to broaden the doctrinal debate by providing a redefinition of the figure of trustee on whom, ultimately, rests the future of a foundation. [ABSTRACT FROM AUTHOR]

Copyright of A&C - Administrative & Constitutional Law Review - Revista de Direito Administrativo e Constitucional is the property of A&C - Revista de Direito Administrativo & Constitucional (Instituto Bacellar) 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 sociedad civil organizada cumple un rol cada vez más relevante en el mundo y Chile no es la excepción: discusiones públicas y reformas en distintos ámbitos han sido protagonizadas por movimientos y organizaciones cívicas. Sin embargo, la intersección entre las comunicaciones y la sociedad civil es un campo aún poco explorado en el país. Este artículo presenta los resultados de un estudio exploratorio sobre los desafíos que enfrentan quienes desempeñan labores de comunicaciones en organizaciones del tercer sector. Para esto, se realizaron dos grupos focales, en los cuales, 15 directores y profesionales de comunicaciones de distintas organizaciones de la sociedad civil en Chile describieron la situación actual y los desafíos que visualizan en el ejercicio de sus labores. Varios de los hallazgos coinciden con los descritos en la literatura internacional, pero surgen tres elementos distintivos de la experiencia nacional: la dependencia de los medios tradicionales, la falta de herramientas y recursos para afrontar los impactos de la transformación digital de las comunicaciones y la escasa valoración del aporte de los comunicadores a sus organizaciones.

Tenemos varios artículos que nos hablan de la presencia efectiva de Augusto y Tiberio en Hispania. Calígula, Claudio y Nerón por lo que sabemos no estuvieron en la Península Ibérica, si bien su presencia se dio de diversas formas. De Nerón, José Mª. Blázquez realizó un artículo sobre el tema. Aquí desarrollaremos la presencia del emperador Claudio en Hispania basándonos en la estatuaria, en las fundaciones de ciudades que realizó, en la hipótesis de que pudo utilizar la tribu Quirina para las concesiones de ciudadanía, y en su presencia en la epigrafía, que nos revela la estancia efectiva de allegados al emperador y su acto evergético en Castulo. Además, veremos cómo se solucionó la falta de numerario con el fin de las acuñaciones en las cecas hispánicas mediante la acuñación de las denominadas monedas de imitación. Todo ello nos mostrará que, si bien Claudio no estuvo presente físicamente en Hispania, la presencia del emperador queda patente de otras formas. Abstract We have several articles that tell us about the effective presence of Augustus and Tiberius in Hispania. Caligula, Claudius and Nero were not, as far as we know, in Iberian Peninsula, although their presence took various forms. José Mª. Blázquez wrote an article on Nero. Here we will develop the presence of Emperor Claudius in Hispania based on the statuary, the cities he founded, the hypothesis that he could have used the Quirina tribe for citizenship concessions, his presence in epigraphy that reveals the effective stay of close friends to the emperor, and his evergetic act in Castulo. In addition, after the end of coinage we will see how the lack of cash was resolved in the Hispanic mints by coining the so-called imitations. All this will show us that, although Claudius was not physically present in Hispania, the presence of the emperor is evident in other ways. Abstract: We have several articles that tell us about the effective presence of Augustus and Tiberius in Hispania. Caligula, Claudius and Nero were not, as far as we know, in Iberian Peninsula, although their presence took various forms. José Mª. Blázquez wrote an article on Nero. Here we will develop the presence of Emperor Claudius in Hispania based on the statuary, the cities he founded, the hypothesis that he could have used the Quirina tribe for citizenship concessions, his presence in epigraphy that reveals the effective stay of close friends to the emperor, and his evergetic act in Castulo. In addition, after the end of coinage we will see how the lack of cash was resolved in the Hispanic mints by coining the so-called imitations. All this will show us that, although Claudius was not physically present in Hispania, the presence of the emperor is evident in other ways.

Partiendo del consenso historiográfico sobre el indudable peso e influjo de las élites laicas y eclesiásticas en la fundación de monasterios en la España Moderna, este trabajo, a través del específico pero muy significativo caso de los jerónimos cordobeses de Valparaíso, desvela cómo se produce concretamente aquel proceso, aportando un modelo al efecto desde la historia local —que no localista—, con el análisis de la familia impulsora y su acción a tal fin, e indicando los distintos factores que lo propiciaron.

When designing a project using piles, depending on the distance between them, the behavior of one interferes with the other. This interference occurs in terms of both the carrying capacity and the settlement ratio. Research on the group effect on typical Fortaleza soils is scarce, which justifies and prompts this work. The objective of the present investigation is to evaluate the group effect of piles excavated in a granular profile soil, typical to those that occur in the subsoil of the city of Fortaleza -Ceará- Brazil. For this, 26 piles were emplaced in a field located inside the campus of the Universidade Federal do Ceará (Campus experimental of Geotecnia and foundations of the UFC). Piles were isolated in groups of 2 to 4 piles, varying the distance between them. The subsoil was characterized by the collection of test results that were previously made in the sector. Additionally, a percussion drill excavation (SPT) was performed, with results of resistance indexes (NSPT) corrected based on efficiency estimates. Subsequently, static load tests (PCE) were performed on the groups of piles executed. It is verified that the piles worked only by lateral friction, and the group effect is observed in all the investigated spacings. [ABSTRACT FROM AUTHOR]

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.)

The Sustainable Development agenda for 2030 requires action by diverse actors, like the government, the private sector and the social sector. This article analyses the contribution of corporate foundations of mining and hydrocarbon sectors in Colombia to the sdgs related to poverty, hunger, health, education and gender equality. In that sense, it becomes relevant to identify the thematic areas covered by Private Social Investment, its alignment with the established goals and targets; the articulation with the government and local, regional and national public entities; and finally, partnership with international organisms and the access to international cooperation resources. [ABSTRACT FROM AUTHOR]

This article addresses corporate social responsibility from the 72 business association foundations (afe for their initials in Spanish) and the analysis of three components: 1. The social investment areas of the afe foundations and the Sustainable Development Goals (sdgs); 2. The Work Areas of the afe foundations projects and the 3 pillars and the 6 objectives of the National Development Plan 2014-2018; 3. The Convergence of the Work Areas of the afe Foundations projects with the sdgs. The discussions in this article are the result of the triangulation and information analysis of the afe foundations, collected for the 3 components by means of 4 instruments: 1. A characterization matrix for 72 foundations; 2. A matrix of 790 projects executed by them, between 2015 and 2018; 3. 20 interviews with executives of the afe foundations and stakeholders considered relevant to the research; and 4. An online survey applied to the 72 afe Foundations with 40 responses. [ABSTRACT FROM AUTHOR]

El ascenso de la casa de Queipo, condes de Toreno desde 1657, fue posible a sus preeminencias sociales, económicas, políticas y honoríficas, dentro y fuera de Asturias. Este éxito se sustenta en dos elementos: los servicios a la Corona y la promoción de algunos de sus miembros en la Iglesia, y en una acertada política matrimonial exogámica. Esta notoriedad se publicitó a través del patronato eclesiástico, que comienzan a forjar en el Principado desde los albores del siglo XVI y se consolida en la centuria posterior, ampliándose a otras regiones del reino (León, Madrid, Sevilla o La Rioja), dada la anexión de diversos mayorazgos. La presentación de beneficios curados y simples se complementa con la fundación de capellanías y obras pías, que da lugar a una tupida red de relaciones, en las que no fueron ajenos los conflictos beneficiado-patrón.

Antecedentes y objetivos: El papel que las fundaciones desempeñan actualmente en la sociedad justifica el análisis de su eficiencia, resultando imprescindible conocer si los recursos de los que disponen son convenientemente destinados a su finalidad. En este sentido, el trabajo que presentamos propone un enfoque actual y sin precedentes para el análisis de los determinantes de la eficiencia de las fundaciones de España durante el período 2008-2010. Método y datos: Nuestro análisis se basa en la elección de aquellos factores exógenos que resumen y describen de una forma óptima la situación de estas organizaciones, así como en la elección de la metodología de la técnica no paramétrica DEA y, más concretamente, el procedimiento bietápico de doble bootstrap de Simar y Wilson. Como inputs discrecionales se proponen la dotación fundacional, el total de activos, el total de gastos y el número de empleados. Los outputs considerados son el nivel de los ingresos obtenidos y el número de usuarios atendidos. Resultados: Los resultados del modelo indican una ineficiencia técnica pura (supuesto CRS) del 27,7%. Relajando la hipótesis CRS por la VRS, la ineficiencia en el empleo de los inputs alcanza el 31,92%. Adicionalmente, y utilizando el procedimiento bootstrap de Simar y Wilson, se obtiene una ineficiencia técnica del 28,70%. Conclusiones: El análisis DEA de dos etapas revela que las fundaciones más eficientes se caracterizan por su naturaleza privada. Así mismo, las fundaciones con mayor antigüedad, las que cuentan con voluntarios entre sus colaboradores y las que poseen un número amplio de patronos son igualmente más eficientes.

El presente artículo aborda la responsabi­lidad social empresarial desde las 72 fundacio­nes de la Asociación de Fundaciones Empresa­riales (AFE) y el análisis de tres componentes: 1) las zonas de inversión social de las fundaciones AFE y los objetivos de desarrollo sostenible; 2) las áreas de trabajo de los proyectos de las fun­daciones AFE y los tres pilares y seis objetivos del Plan Nacional de Desarrollo 2014-2018; 3) la convergencia de las áreas de trabajo de los proyectos de las fundaciones AFE con los objeti­vos de desarrollo sostenible. Las discusiones de este artículo son el resultado de la triangulación y el análisis de información de las fundaciones AFE, recolectada para los tres componentes mediante cuatro instrumentos: 1) una matriz de caracterización de sus 72 fundaciones; 2) una matriz de 790 proyectos ejecutados por ellas entre 2015-2018; 3) veinte entrevistas realizadas a directivos de las fundaciones AFE y stakeholders considerados relevantes para la investigación; 4) una encuesta online aplicada a las 72 fundaciones AFE con 40 respuestas.

La implementación de los objetivos de desarrollo sostenible (ODS) requiere de la parti­cipación de actores externos al gobierno, como los sectores privado y social. A partir de ello, se realiza un análisis sobre el aporte de las funda­ciones empresariales de los sectores de minería e hidrocarburos a los ODS relacionados con pobreza, hambre, salud, educación y género, que conforman el pilar personas de la agenda. Este estudio se realiza a partir de las temáticas atendidas por la inversión social privada (ISP) y su alineación con las metas e indicadores de los ODS; de la articulación con el gobierno y las entidades públicas de orden local, regional y nacional, y de las alianzas con organismos internacionales y el acceso a recursos de coo­peración internacional.

El presente artículo de investigación se enfoca en un diagnóstico sobre el estado actual en la implementación de buenas prácticas de gobierno corporativo en las fundaciones que desarrollan actividades de salud ubicadas en el departamento del Quindío, para lo cual inicialmente se realizó la descripción de los sujetos que cumplían con los parámetros de selección conforme al objeto de estudio. Posteriormente se identificó el marco regulatorio aplicable a las fundaciones y se construyó la encuesta para la recolección de la información, lo anterior sobre la circular externa No. 007 del 30 de junio de 2017 de la Superintendencia Nacional de Salud, la cual regula los temas relacionados con el código de conducta y buen gobierno corporativo. Como resultado general de la investigación se evidencia que las fundaciones no tienen estructuras definidas y sólidas que integren mecanismos y buenas prácticas de buen gobierno corporativo. De modo que el cumplimento de las medidas recomendadas por la circular se está realizando de manera parcial y solo en lo relacionado con los aspectos de obligatorio cumplimento que se estipulan desde otros entes reguladores, como lo son los estatutos y demás lineamientos que integran la conformación de las personerías jurídicas de cualquier tipo de organización.

This paper aims to analyze the impact of auditor tenure on audit quality. The research is motivated by the absence of consensus in published works, and by the scarcity of studies carried out on non-profit organizations. Using a sample of 254 audits carried out between 2003 and 2010 on Spanish state-owned foundations, we find that, although foundation audit quality decreases as tenure length increases, this quality loss does not become apparent until the sixth year of the foundation–auditor relationship, after an initial five years of improvement in quality. The empirical evidence is important for regulators and financial statement users, given that it suggests the need for the introduction of tenure-reducing measures which, at the same time, also ensure a minimum tenure period.

Objectives The article focuses on the study of the resources available to measure the impact of Spanish foundations, and more specifically on the accountability of these entities, and in particular on the publication of the action plan, as well as on the role played by public authorities in this process. The aim of our work is to compile current practices, both in Spain and in different countries, around the action plan, and the role and type of organization of the bodies responsible for its monitoring and supervision. We will also propose technical efficiency measures based on the information contained in the action plan. We intend to explore the main strengths and weaknesses of the current system that obliges Spanish foundations to elaborate an action plan, in order to make various proposals that may serve to improve the usefulness of this requirement and that, therefore, may be taken into account by public authorities for future reforms of regulatory regulations, and by the foundation sector as a whole. Methodology The mandatory requirement that foundations have since 2012 to produce the action plan according to a standard model has made researchers wonder whether this will contribute to its generalization or, on the contrary, whether it will act as a deterrent. In this respect, it should be mentioned that according to a study carried out by the European Foundation Centre (EFC), which showed a comparison of the legal framework of foundations in thirty European countries, Spanish legislation is the only one that contemplates the publication of an action plan. One third of the countries do not require any information on activities or budgets, and in the rest of the countries (18 of the 30 countries studied) at least one report on the activities performed is requested, and in a few cases a budget or a programme of the activities to be implemented is required. On the other hand, it should be said that in view of the research carried out, it is in Anglo-Saxon countries where foundations are most widespread. They receive greater attention from both regulators and supervisors, who are concentrated in a unique, independent authority outside of government. In addition, these countries are the most extensive in research in different areas, both on foundations in particular and on nonprofit organizations in general. In this sense, both the British and American models, to varying degrees, prove how intense regulation, if good in terms of clarity, reliability, fairness and operating margin, does not restrict a strong and powerful sector. On the contrary, it orders and encourages it because it gives guarantees and strength. In both cases, they are historically consolidated and socially accepted sectors that are highly regulated and, at the same time, enjoy great autonomy. Results The protectorates, which are publicly responsible for safeguarding the functioning of foundations, are characterized in Spain by their high number and dispersion. Initially there were 63, and since 2015, with the implementation of the Unique Protectorate, their number has been significantly reduced, and currently there are 26 protectorates. It can be said that the information on Spanish foundations is scattered throughout the country, and it is difficult for so many different units to have an adequate knowledge of the problems of foundations. The current law on foundations also provides for the creation of a Superior Council of Foundations, a consultative body yet to be created. Among other responsibilities, it is expected to plan and propose the necessary actions for the promotion and encouragement of foundations, carrying out the necessary studies for this purpose. This means that it has not been possible for us to compare and update the percentage of foundations that currently comply with the obligation to publish their action plan, due to difficulties with the sources of information, which are scattered throughout Spain. Thus, when we requested information from the Unique Protectorate to assess the evolution that Spanish foundations are having with respect to the obligation to publish and deposit the action plan, we were informed that access to it should be under a very specific request and relating to very limited samples, such as copies of a few action plan deposits from certain foundations. There is therefore evidence of the limitation of consultation that exists about information that is of a public nature. As a result of this request for information and following the guidelines received, data was obtained regarding the number of action plans deposited in 2016 and 2017, which amounted to 2,219 and 1,862 respectively. Finally, it was not possible to compare the percentage of foundations that do not comply with the obligation to present an action plan at the time this article was written (February 2019). After this analysis, it is more than evident that preparing the groundwork for any research in the Spanish foundational sector supposes an enormous effort. Foundations make their annual accounts publicly available on their own website, but not all of them. However, the Institute for Strategic Analysis of Foundations, as a research and foresight instrument of the Spanish Association of Foundations, has already made significant and essential contributions to progress in knowledge of the sector. In this sense, and in order to carry out this work, the electronic database included in the website fundaciones. es has been used. On the basis of the above-mentioned database, provided in excel format by the Spanish Association of Foundations for the period 2008 to 2014, we have calculated two technical productivity indicators: one for income and one for users. The first varies between 78,000 euros and 104,000 euros. These values indicate the average income that a Spanish foundation can obtain for each employee hired. In the case of technical productivity according to users, the value obtained for each of the years presents a greater dispersion than that of the previous index, fluctuating between 1,200 and 9,300 annual users attended per contracted worker. Practical conclusions and original value In Spain, with the data included in the action plan, very complete efficiency measures can be considered. In this respect, a study of technical productivity, based on income, number of users and number of workers, can provide important organizational advantages, since it contains the measurement of the actions performed by a foundation: social impact achieved and cost of the investment made to reach that impact. With the current technological possibilities, the protectorates should be facilitating and dynamizing the publication of information that would be useful for the foundational sector. However, after the analysis carried out, it is evident that conducting empirical research on the Spanish foundational sector represents an enormous effort. Supporting the proposal made by professionals and academics, it is considered necessary to implement the regulatory development of the Protectorate and Unique Registry and, in addition, to undertake a concentration process that corrects the current dispersion of supervisory authorities. This would facilitate the saving of resources, specialization and a real approach to a sector such as the foundational one that is characterized by its complexity, emulating the Anglo-Saxon models that have proved successful. Alternatively, a network of State Registries could be established, acting as a coordinator of the existing protectorates and registries, and providing reliable and unique information on the institutional, operational and financial situation of the sector. This would contribute to the requested transparency in the management and financing of foundations, making known directly the objectives and results of this type of entities in the development of their activities, as well as the means used to achieve them. The function of guardianship and control to be exercised by the protectorates could focus their attention on making controls and revitalisation in accordance with the results obtained and actions carried out. The system would be much more contemporary, since the traditional concept of a foundation as patrimony assigned to an aim is changing, moving towards that of operations under the parameter of purposes or objectives, and results. In short, Spanish foundations need an organizational culture in line with current trends, and a responsibility aimed at obtaining social benefits and improving management performance, all supported by public mechanisms that facilitate and evolve in the same way. [ABSTRACT FROM AUTHOR]

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Las fundaciones son frecuentemente consideradas paradigmas del ejercicio de la responsabilidad empresarial de las empresas que las fundan, para desarrollar actividades de corte social, ambiental, etc. Son generalmente clasificadas em el sector de las Organizaciones sin Lucro. No obstante, en su propia configuración interna es frecuente identificar prácticas que no son siempre coherentes con una actitud socialmente responsable. Ejemplo de ello es la proporción del género menos representado, las mujeres, en los patronatos de algunas de las principales fundaciones de España. Existen actualmente propuestas para potenciar la igualdad en el ámbito de las grandes empresas societarias y mercantiles. Sorprende que no se hayan desarrollado iniciativas claras a ese respecto en el terreno de las fundaciones. Combinando técnicas propias de las ciencias de la información, con otras relacionadas con el derecho, propondremos vías para avanzar en la Responsabilidad Social Corporativa (RSC) interna de las fundaciones, en su perspectivas de ejercicio del poder y equilíbrio de géneros.

El Capítulo II del Título III de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo está dedicado a los beneficios fiscales otorgados a quienes realicen «donaciones, donativos o aportaciones» a las entidades sin ánimo de lucro amparadas por esta Ley. El presente trabajo analiza si el comodato o préstamo de uso –regulado en los artículos 1740 a 1752 del Código Civil– puede disfrutar de esos mismos beneficios fiscales cuando el comodatario sea una entidad de la Ley 49/2002. De resultar así, asistiríamos al renacer de un contrato obsoleto pues podría ofrecer numerosas y novedosas posibilidades para ayudar al denominado tercer sector. Pensamos, por ejemplo, en la cesión de maquinaria para realizar una obra; un local para celebrar una fiesta o un acto institucional; o una ambulancia para transporte de enfermos. La gratuidad consustancial del comodato hace que se haya planteado la equiparación, a efectos de la aplicación de los incentivos fiscales, con la donación basada en el animus donandi o altruismo con que ésta se realiza. En este sentido se ha pronunciado la Dirección General de Tributos en dos consultas recientes y así se ha contemplado expresamente en la Ley Foral 8/2004, de 16 de mayo, reguladora del mecenazgo cultural y de sus incentivos fiscales en la Comunidad Foral de Navarra.

Foundations (or charitable foundations) as a category of nonprofit organization that will either donate funds and support to other organizations, or provide the source of funding for its own charitable purposes, needs supervision and management provisions. The Spanish Constitution regulates foundations in its article 34, according to which, «the right of foundation is recognized for purposes of general interest (...)». From this precept, it follows that a foundational legal entity can never exist if it does not have a purpose of nonprofitable or charitable nature. In Spanish law, foundations are subject to supervision by State authorities. National-scope foundations are supervised by national authorities and regional-scope foundations are supervised by regional authorities. Each regional community (Comunidad autónoma) has legislative power on regulation of his own regional foundations. [ABSTRACT FROM AUTHOR]

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