Search results for "institution"
showing 10 items of 1168 documents
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…
Participación en la distribución: un análisis experimental de las instituciones políticas
2009
Este artículo analiza el papel de de las instituciones políticas sobre la distribución de recursos en procesos de negociación política. Para ello, recurrimos a la metodología experimental y estudiamos 3 instituciones políticas diferentes en el laboratorio, con el fin de determinar los resultados (desde el punto de vista del bienestar y de la igualdad) de la democracia y la participación directa en las instituciones. En la institución no democrática (Dictadura), un dictador es elegido aleatoriamente al comienzo del experimento para elegir como distribuir una cantidad constante de recursos. Dos instituciones democráticas son comparadas a este tratamiento base: (i) Democracia Indirecta, en la …
La patria potestad prorrogada y la patria potestad rehabilitada en el nuevo proyecto de ley de reforma de la legislación civil y procesal para el apo…
2021
It is intended to analyze and reflect in the present work about the institution of the extension of parental authority and parental authority rehabilitated in the new regulation in the Draft Law that reforms the civil and procedural legislation to support people with disabilities in the exercise of their legal capacity. In this project, the extended parental authority and the rehabilitated parental authority are eliminated from the scope of disability, following a criterion that demands the treatment of people with disabilities with the attention that their specific situation requires, eliminating a regime that seems contrary to the system of promoting the autonomy of adults with disabiliti…
El consentimiento en el proceso penal : ¿un oxímoron?
2021
We are involved in a moment of deep changes in Criminal Procedure due, among other reasons, to the permanent expansion of Criminal Law. Legislative modifications have taken place one another over the world and they have led to a functional reformulation of the role played by the protagonists of Criminal Procedure. These changes have not finished yet and the future is still to come, but new elements are already emerging: the consent of the actors of the process and of the victims and the reinforcement of the principle of opportunity are undoubtedly some of them. Probation, diversion, compliance, criminal mediation are institutions that stand on the principle of consent for procedural purpose…
Corporate social responsibility reporting and institutional theory
2016
Objeto: La investigación sobre divulgación de información de sostenibilidad se ha centrado en el ámbito de la empresa, siendo escasos los trabajos que analizan las diferencias entre países. El objetivo es identificar los factores que explican las diferencias en el suministro de información de sostenibilidad a nivel macroeconómico. Diseño/metodología/enfoque: La muestra incluye 9,570 memorias elaboradas en el marco de la Global Reporting Initiative en 53 países en el periodo 2007-2012. La información para cada país se ha estandarizado por millón de habitantes en cada año. Se han utilizado modelos de regresión múltiple para estudiar la incidencia de la gobernabilidad, la cultura y la globaliz…
Ricerche in tema di società questuarie
2019
Intorno al regime delle società di tipo questuario – riconducibili agli schemi teorici della societas universorum quae ex quaestu veniunt – e delle società unius alicuius negotiationis e unius rei, si profusero gli sforzi interpretativi dei giuristi romani, fin dalla fine dell’età repubblicana. La monografia scientifica ripercorre le tracce della individuazione della nozione stessa di quaestus (guadagno), con particolare riferimento alla inclusione al suo interno delle donazioni cd. remuneratorie; ancora, ricostruisce il dibattito giurisprudenziale sorto intorno alla questione se i soci – nella determinazione delle quote – dovessero rispettare una proporzione rispetto ai conferimenti, con u…
Lawrence Kelso Frank's Proto Ayresian Dichotomy: A Note
2003
This paper explores Lawrence Kelso Frank's contribution to the evolution of the so called Veblenian dichotomy. According to this apprach, peculiar to the institutional framework of every economic system is an absolute and irreconcilable tension between the dynamic and progressive force of technology on the one side, and the static and conservative structure of ceremony and institutions on the other. The first section examines Frank's adoption of behavioristic psychology in connection with the main changes which were taking place in the American social sciences during the first decades of the twentieth century. The second section describes Frank's theory of institutional change, emphasizing …
Design for social media engagement: Insights from elderly care assistance
2015
Abstract This paper explores an alternative view of design as an emergent process of engagement and learning, as opposed to the traditional view of systems design as a problem-solving tool. We focus on digitally enabled elderly support networks as an innovative approach to the design of elderly care assistance through social media. Our research project is conducted in the context of an Italian health-care institution and provides the empirical backdrop illustrating the ensemble artefact, the four design principles and the pragmatic outcomes of personalized elderly care interventions. These contributions add both practical and theoretical guidance and learning regarding social-media engageme…
redes entre actores a través del presupuesto: los casos de Alicante y Valencia
2019
Resumen El presente artículo tiene como principal objetivo analizar la forma de provisión de bienes y servicios de los Ayuntamientos de Alicante y València (2005-2016). Para ello, llevaremos a cabo un análisis del presupuesto por capítulos para determinar el reparto de fondos entre los distintos actores que forman las redes de políticas públicas de cada consistorio. Entre las evidencias que hemos encontrado podemos destacar que dicho fenómeno se ha visto, ciertamente, afectado por la crisis económica que ha hecho variar las estrategias. Asimismo, hemos podido constatar el reparto de dinero público entre actores de distinta naturaleza lo que denota un escenario propio de la gobernanza urbana…
Cultural and communicational traits of oral health care: results of a Finnish case study.
2006
This paper aims to describe the cultural and communicational traits of Finnish oral health care. First, employees' views and experiences regarding their organization and their position within it are investigated and, second, relations between different individual and organizational factors are analyzed. Finally, a conceptual framework of organizational coherence is constructed.The paper shows that data collection (n = 58, 84 percent response rate) was carried out in 2002 at a Finnish dental clinic by using a semi-structured questionnaire. The data were analyzed statistically by using, among other things, non-parametric tests and a structural equation model (LISREL) and qualitatively by usin…