Search results for "DEBT"
showing 10 items of 295 documents
Especialidades contempladas en la legislación española respecto de la ejecución de la deuda tributaria en los delitos contra la Hacienda Pública
2020
Este es el documento final publicado que se encuentra de forma definitiva en la siguiente URL: https://www.revista-rbd.com/wp-content/uploads/2020/02/12._Antonio_Ferrer_pp._370-391.pdf En el tratamiento del delito fiscal, el procedimiento penal podía determinar la paralización de cualquier acción de la Hacienda Pública en orden al cobro de la deuda tributaria, lo que al margen de generar la idea errónea de que esta deuda se integraba estrictamente en el ámbito de la responsabilidad civil derivada del delito, dificultaba su ejecución determinando un importante agravio comparativo respecto al mero infractor, e incluso frente a un deudor ordinario, adoptándose por ello en nuestra legislación u…
The role of the economic crisis on the competitiveness of the agri-food sector in the main Mediterranean countries
2014
Th e world economic crisis that, since 2008 has also struck the real economy, cannot be attributed only to the United States bubble which in 2007 involved the mortgage credit market, but it is the result of a series of factors among which the imbalance of the fi nancial market, of the public accounts of the main economies and the real sector. Also agricul- ture, which has always been considered an anti-cyclic sector, has seen a strong slowdown with a plunge in the trade fl ows. Th is paper analyses the changes which happened to the competitive position in the world market of some Mediterranean countries and of France, Italy, Spain and Turkey in particular trying, moreover, to understand the…
Tradición romanística y perspectivas de reforma en sede de cláusula penal
2012
El autor analiza el tratamiento legal de la cláusula penal en el Derecho civil español, con especial atención a la regulación que ofrece el Código civil en los artículos 1152 a 1154, las diferentes funciones que la cláusula penal cumple y el distinto régimen presente en la Lex 518 del Fuero Nuevo de Navarra, lo cual evidencia el dualismo habido en el sistema jurídico español entre el Derecho civil común (representado por el Código civil) y el derecho foral o especial (representado por distintas compilaciones de ámbito regional). La regulación del Código civil español configura la pena contractual en primer término como sustitutiva de la indemnización de daños y perjuicios prevista en el art…
Uzņēmuma SIA "GELVORA" stratēģiskās attīstības virzieni.
2016
Bakalaura darba tēma ir uzņēmuma SIA „Gelvora” stratēģiskās attīstības virzieni. Darba izvirzītā problēma ir stratēģiskās attīstības plānošanas trūkums uzņēmumā SIA “Gelvora”. Bakalaura darba mērķis ir, veicot uzņēmuma stratēģiskās attīstības analīzi, noteikt attīstības virzienu ārpustiesas parādu piedziņas uzņēmumam SIA „Gelvora” un uz tā pamata izstrādāt priekšlikumus tālākai uzņēmuma attīstībai. Bakalaura darbā tika veikta SIA „Gelvora” darbības analīze piecu gadu griezumā, sākot ar 2011. gadu. Pētījums parāda, ka uzņēmums ierindojas līderu grupā un ir konkurētspējīgs savā nozarē, taču, lai uzņēmums varētu uzlabot savus darbības rādītājus, tam ir nepieciešams pieņemt lēmumu par stratēģis…
The European sovereign debt market: from integration to segmentation
2013
This paper investigates the impact of European Monetary Union (EMU) and of the recent financial and fiscal crisis on the integration of the European sovereign debt market using annual data 1992–2010. The panel regression dependent variable is time-varying market linkages computed from daily realised correlations between sovereign bond returns for 13 European economies and Germany. The results indicate that the elimination of currency risk following the implementation of EMU led to a fundamental and significant one-off increase in integration. The net impact of fiscal fundamentals was negligible up until 2009 as the markets seemed to be pricing in a potential bailout for member states in cri…
Credit, Debt and FInances of the Queen's Household in the Crown of Aragon at the End of the Fourteenth Century. The Agreement between the Queen Viola…
2018
A finales del siglo XIV la tesorería de la reina Violante de Bar padecía de un fuerte endeudamiento que imposibilitaba prácticamente cualquier pago, por lo que se decidió cambiar la dirección de la gestión económica de la Casa de la reina. En el presente artículo analizaremos las estrategias para solucionar el problema del endeudamiento, mediante la edición y el análisis de los excepcionales capítulos y memoriales firmados por la reina Violante y su nuevo tesorero, Berenguer de Cortilles, uno de sus mayores acreedores privados. At the end of the Fourteenth century, Queen’s treasury in the Crown of Aragon suffered from a heavy debt that made virtually impossible any ordinary payment. As a re…
Main intrinsic factors driving land grabbing in the African countries’ agro-food industry
2022
Land grabbing is a phenomenon that has spread widely over the last two decades and which involves rich and emerging countries and international companies as protagonists in the large-scale acquisition of land in developing countries. Through the development of an econometric model that takes into account the annual size of land grabbing in the African countries, the research aims to understand the main intrinsic factors, linked to the hosting countries, that guide the large-scale acquisition of land by foreign investors. Results show that the presence of a high debt towards foreign organisations, the high availability of virgin lands, the strong vocation of the hosting country for the culti…
The African Legal Support Facility as a Tool against Vulture Funds
2012
The article describes the action of vulture funds in enforcing sovereign debts against countries and the tools adopted to address the issue.
Stochastic debt sustainability analysis for sovereigns and the scope for optimization modeling
2017
We argue that sovereign debt sustainability analysis must be augmented by stochastic correlated risk factors and a risk measure to capture tail effects. Crisis situations can thus be adequately specified and analyzed with sufficient accuracy to warrant the relevance of policy decisions. In this context there is significant scope for optimization modeling for both strategic planning and operational management. We discuss diverse aspects of the problem of debt sustainability and highlight modeling approaches that can be brought to bear on the problem. Results with the fictitious, but nor unrealistic, Kingdom of Atlantis, which is sinking under excessive debt, illustrate the proposed models.
The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities
2021
PURPOSE: Identifying the direction and strength of the relationship between individual elements of ESG and ESG as a whole and the cost of capital (weighted average, equity, and debt) in the healthcare industry.