Search results for "interests"
showing 10 items of 68 documents
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.
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…
Emergence of ovulatory cycles with aging in women with polycystic ovary syndrome (PCOS) alters the trajectory of cardiovascular and metabolic risk fa…
2013
Abstract STUDY QUESTION: What alters cardiovascular and metabolic risk factors with aging in women with polycystic ovary syndrome (PCOS)? SUMMARY ANSWER: Lipid parameters, mainly low-density lipoprotein (LDL) cholesterol, increase with aging, but not in women who attain ovulatory cycles. WHAT IS KNOWN ALREADY: Cardiovascular and metabolic parameters tend to increase with aging, but this has not been shown in a prospective longitudinal study in women with PCOS. Correlates of these changes have not been identified. STUDY DESIGN: A prospective cohort of 118 hyperandrogenic women with PCOS who were followed from the age of 20-25 years at 5 year intervals for 20 years. PARTICIPANTS/MATERIALS, SE…
The European Courts and the Security Council: Between "Dédoublement Fonctionnel" and Balancing of Values
2009
The recent case law of various international tribunals facing questions related to UN Security Council resolutions shows the clear tendency to grant primacy to the UN legal order. This trend, far from being well founded on formal arguments, appears to be a tribute to a legal order perceived as superior, and, at the same time, is revealing of the ‘value oriented’ approach followed by the courts. Such an approach can be categorized from a theoretical perspective in the light of Scelle's theory of relations between legal orders, whereby the courts implement in their respective legal orders values stemming from the UN legal order. Various critical remarks can be advanced in relation to this att…
Ethics in Legal Research
2023
The essay grapples with one of the most controversial issues about legal research, namely its complex ethical and methodological dimension—here argued to be comparative—assessing the high scientific value of studying law. After clarifying what differentiates such a field of research from other natural and social studies, the authors address the presence of secondary interests and the need to use personal data for scientific purposes, as relevant situations which could undermine the reliability of any legal research or allow its thoroughness at the risk of interfering with human rights. The adherence to a rigorous and effective method in investigating national and foreign law, and the compli…
El traslado ilícito de menores en la Unión Europea: retorno vs violencia familiar o doméstica = International child abduction in the European Union: …
2018
Resumen: Cada vez resulta mas habitual la concurrencia de violencia domestica o familiar en los supuestos de sustraccion internacional de menores, en los que la retencion o el traslado ilicito del menor se utiliza como una via de alejamiento. El sistema de retorno inmediato del menor del Convenio de la Haya de 1980 preve esta circunstancia bajo la excepcion de grave riesgo del articulo 13.1.b), en un marco regulador poliedrico, que se completa con el Reglamento 2201/2003, Bruselas II bis –para los traslados intracomunitarios – y con las medidas de proteccion previstas en el Convenio de la Haya de 1996 –entre los Estados parte– y el procedimiento del Capitulo IV bis de la LEC espanola. Los p…
Analyzing varieties of (post-enlargement) Europeanization in CEE advocacy organizations across policy fields
2021
This article aims to explain Europeanization processes among advocacy organizations from four post-communist states—Poland, Hungary, Slovenia, and the Czech Republic—which have been subject to strong Europeanization pressures before and after the European Union accession. The authors aim to identify how Central and Eastern European organized interests have adapted their organizational logics to a changing environment in the post-enlargement phase. Specifically, we address the following questions: How do various levels and dimensions of Europeanization of interest organizations differ across policy fields and countries and what determines this diversity? What are the strongest predictors of …
«The best interests of the child»: un’analisi giurisprudenziale comparata per un approfondimento concettuale
La vera innovazione apportata dalla Convenzione ONU diritti dell’infanzia del 1989 è, senz’altro, costituita dall’introduzione del concetto di “best interests of the child”. L’articolo 3 della CRC, infatti, sancisce espressamente che: «In all actions concerning children, whether undertaken by public or private social welfare institutions, courts of law, administrative authorities or legislative bodies, the best interests of the child shall be a primary consideration». Ma in cosa consiste realmente questo "interesse superiore del minore"? A chi spetta indicarne il contenuto? E soprattutto quali sono i parametri di riferimento da tenere in considerazione nel valutarlo? Nell’arco di pochi anni…
Trade Associations: Why Not Cartels?
2021
First published: 30 September 2020 The relevance of special interests lobbying in modern democracies can hardly be questioned. But if large trade associations can overcome the free riding problem and form effective lobbies, why do they not also threaten market competition by forming equally effective cartels? We argue that the key to understanding the difference lies in supply elasticity. The group discipline which works in the case of lobbying can be effective in sustaining a cartel only if increasing output is sufficiently costly ‐ otherwise the incentive to deviate is too great. The theory helps organizing a number of stylized facts within a common framework. This article has been accept…