Search results for "interest"
showing 10 items of 624 documents
Futuro profesional de los menores y ejercicio de la patria potestad
2021
The personal decision about the professional future of the minor, constitutes an aspect of the development of his free personality, and, like every decision that affects him, it must be adopted considering the principle of the best interests of the child. The parents, in the exercise of parental authority, have the legal representation of their minor children, except for the acts related to the personality rights, which can be carried out by the minor child himself if he is mature enough. When personality rights and economic rights converge, it is necessary to determine the role the parents play, which in the end will always have to be the protection and respect for their children?s rights.
Italian assisted negotiation: an additional tool to settle matrimonial property regime cases
2021
The assisted negotiation procedure highlighted the need to distinguish the various forms of justice in view to obtaining decisions that can effectively satisfy the interests of the family. In fact the agreements who discipline the family conflicts attributes a central role to the will of the couple in the collaborative search for suitable solutions for the management of the crisis of the emotional bond.
La autonomía progresiva del niño en los procesos de cuidado y custodia : comprensión del caso colombiano
2021
La posibilidad de participación de los menores de edad en los asuntos que les afectan es una dimensión de la autonomía progresiva; por eso, los procesos de guarda y custodia plantean un especial interés, particularmente si se opta por una custodia compartida. El estudio de los instrumentos internacionales, la jurisprudencia y la doctrina permiten una aproximación a los avances en la materia y las tareas que quedan aún pendientes.
Usurarian contracts. Current jurisprudencial perspective
2018
El objetivo de este trabajo es destacar las novedades presentadas por la Jurisprudencia sobre contratos usurarios celebrados entre las empresas bancarias y sus clientes. La coexistencia de la Ley de Usura con las regulaciones para la protección de los consumidores contra cláusulas abusivas no ha menoscabado la vigencia de ley, pero sus diferencias en cuanto a la declaración de nulidad generan incertidumbre, por lo que sería conveniente una mayor armonización. The objective of this work is to highlight the novelties presented by the Jurisprudence on usurious contracts concluded between banking companies and their clients. The coexistence of the Usury Law with the regulations for the protecti…
Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero
2021
This study analyzes STS 150/2021, of February 8, which has declared the deductibility of late payment interest in Corporation Tax. To do this, a review is made of the nature of the moratory interest, the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense.
Les drogodependències, una visió actualitzada
2013
Public opinion is not worried about drug dependence and other addictive disorders anymore. The changes in consumption patterns and the lack of visible situations related to drugs consumption have removed this problem from the top of the media’s agenda; however, we are able to establish that this is not a settled problem from the past, but quite the opposite. Despite all the prevention campaigns launched so far, the drugs consumption phenomenon prevails as well as the increase of the number of admissions in detoxification clinics for drug addicts. Therefore, it would be necessary to make a review of the history of drug dependence in order to find the key of the causes thereof nowadays, putti…
X-ray CT imaging as a scientific tool to study the capillary water absorption in sedimentary rocks used in cultural heritages
2009
This paper proposes the X-Ray CT imaging as appropriate tool for investigating the capillary water absorption in sedimentary rocks. This technique, in fact, provides information useful for deeping the knowledge about of the porosity and the kinetics of the water capillary absorption in porous materials. The possibility to improve in non invasive manner, the understanding of this phenomenon, constitutes a fundamental aspect to take actions in the restoration and conservation of lapideous artifact and monuments from cultural heritages. The investigated sedimentary rocks come from different Sicilian quarries and were used for the building of the Greek temples in the archaeological areas of Agr…
Perfil de la educación física y sus profesores desde el punto de vista de los alumnos.
2007
El objetivo de este trabajo ha sido conocer el pensamiento de los alumnos sobre la Educación Física y sus profesores. Para ello, 788 estudiantes de Educación Secundaria Obligatoria (337 alumnos y 451 alumnas) han respondido a un cuestionario abierto en el que se les preguntaba qué es lo que más y lo que menos les gusta de EF, cómo se imaginan a su profesor/a ideal de EF, y las tres características más importantes que debería tener su profesor o profesora de EF. Tras un análisis de contenido de las respuestas de los alumnos se concluye que las cosas que más les gustan de EF son las prácticas de deportes de equipo y los juegos y actividades variadas; las cosas que menos les gustan son los eje…
The Separating Role of Collateral Requirements in Credit Markets with Asymmetric Information
2001
In this paper we test Bester's (1985, 1987) prediction about the separating role of contracts that involve both interest rates and collateral requirements in credit markets. To test this prediction we use data from natural credit markets and controlled experiments. Using a sample of credits to small and medium size firms in Valencia, Spain, we relate two different types of contracts with the ex post risk type of the borrower and other relevant variables. We then design two incentive compatible contracts and analyze decisions under two different experimental treatments, one with moral hazard. Our empirical results confirm that borrowers of ex post lower risk choose contracts with higher coll…
Contingent claim valuation in a market with different interest rates
1995
The problem of contingent claim valuation in a market with a higher interest rate for borrowing than for lending is discussed. We give results which cover especially the European call and put options. The method used is based on transforming the problem to suitable auxiliary markets with only one interest rate for borrowing and lending and is adapted from a paper of Cvitanic and Karatzas (1992) where the authors study constrained portfolio problems.