Search results for "CCO"
showing 10 items of 4678 documents
Thermomineral waters of Greece: geochemical characterization
2020
Political and institutional issues in ifrs adoption
2019
La tesis examina cómo el IASB consiguió su legitimidad (legitimidad de entrada y salida) y cómo se mantuvo esta legitimidad durante y después de la crisis financiera (2007-2008). Basándonos en el marco de legitimidad de Tamm Hallström y Boström (2010), observamos que el IASB construyó su legitimidad de entrada gracias al apoyo de varias organizaciones internacionales y organismos reguladores relevantes (G20, World Bank, International Monetary Fund, Basel Committee, IOSCO y IFAC), así como por el compromiso de las partes interesadas de diferentes jurisdicciones, que compartían la visión global de las normas contables, como es el caso de la UE. Con respecto a la legitimidad de salida del IASB…
El Derecho al disfrute del más alto nivel posible de salud en las políticas contra el tabaquismo
2020
El esfuerzo internacional para el control del tabaco incorporó el marco de los derechos humanos de forma tardía y -paradójicamente- después de que los derechos se alegaran frente a las medidas antitabaco. A pesar de lo avanzado, el marco de derechos humanos todavía tiene potencialidades por explorar en este ámbito. Así, cabría pensar en un uso no defensivo sino proactivo de los derechos, especialmente para la protección de grupos especialmente vulnerables. Además, combinado con el marco de los determinantes sociales de la salud, habría que afrontar que, en diferentes contextos, la mortalidad y morbilidad asociada al tabaco se reparte de forma inequitativa. International efforts for tobacco …
Discriminación indirecta por pertenencia a minoría nacional : denegación de prestación de viudedad en el caso de matrimonio celebrado según el rito g…
2021
The commented sentence rejects that the Muñoz Díaz doctrine is applicable to all cases of gypsy marriage. In addition, it considers that the denial of effects to the union celebrated according to said rite is not discriminatory. This conclusion is discussed, understanding that the analysis of the singularities of the gypsy people must lead to the conclusion of the existence of indirect discrimination.
Public policy in families and successions regulations : the case of ?talaq?
2021
According to EU Regulations on transnational families and successions, a foreign rule remains without effect if it is deemed contrary to the so-called public policy (ordre public) of the forum?s legal system. As a consequence, judges have to evaluate whether the application of foreign law is incompatible with fundamental principles of the domestic law, especially whether it would constitute a violation against human rights. An outstanding controversial issue is today represented by Islamic repudiation (talaq): two contrasting Italian judicial decisions of August 2020 may illustrate how difficult it could be to determine what public policy is.
Financial assets and patrimonial issues in international families
2021
: The paper deals with patrimonial issues in International families and with the European Regulations 1103 and 1104/ 2016 together with regulation 650/2012. The paper particularly focuses on financial assets: Bank Account; Share of Investments Funds; Life Insurance; Virtual assets like criptovalutes; real estate wealth. This perspective implies the need to find the rule governing the succession or the families? patrimonial issues, also taking into account the different rules in the different states concerned of the contracts that govern the circulation of such goods.
Different approaches to marriage downgrading : from an anti-elusive measure to an antidiscriminatory claim
2021
The essay focuses on the different mechanisms of marriage downgrading. Given the principle of ?cross-border continuity? of statuses, limits to this continuity are sometimes admitted and they are placed through downgrading mechanisms. That can occour in the case of same-sex marriages transcription in a Member State which does not allow such marriages, but which does allow samesex registered partnerships. Downgrading mechanism has an anti-elusive function, but it is not without problems in terms of discrimination on the grounds of sexual orientation. A different approach is taken in the case of an opposite-sex couple requesting the downgrading of their marriage, celebrated before the Member S…
Determinación de la edad de un extranjero indocumentado : A propósito de la sentencia de la audiencia provincial de barcelona, de 24 de enero de 2020
2021
In recent years, immigration of minors has increased, which means that administrations establish a differentiated treatment for this sector of immigration due to the fact that they are minors; There are many aspects to take into account in these cases, including verifying the minority age, a fact that is more complicated when it comes to adolescents. This is what is analyzed by the Judgment of the Provincial Court of Barcelona, of January 24, 2020, which confirms the Resolution of the General Directorate of Attention to Children and Adolescents, which agreed to the closure of the homelessness file and the admission of the plaintiff in a Protection Center until the verification of their pers…
Consideraciones sobre la cláusula irph a la luz de sus antecedentes y de la doctrina consolidada del tribunal de justicia de la union europea
2021
By issuing its judgment of March 3, 2020, the Court of Justice of the European Union (CJEU) has terminated the last episode in the evolution of the IRPH index to which almost a tenth of mortgages have been referring. in Spain, compared to the rest that the Euribor takes as a reference, declaring in essence that consumers will be able to go to court to declare the abusiveness of the clause that the aforementioned index contains in the deeds of constitution of the mortgage. To understand the scope of the current situation, it is convenient to consider even briefly what the IRPH consists of and the consequences that its application has entailed for the affected consumer borrowers, taking into …
The working partner in family enterprise : European and national issues
2021
The essay focuses on the discipline of the work done by one partner in the company of the other in cross-border couples and on the problems involved in this case. More specifically the focus is on the hermeneutical problems that arise both at the level of European legislation and at the level of Italian national discipline which is applicable according to European conflict criteria, showing the ambiguities and wide areas of shadow left uncovered by the latter.