Revistas Científicas de la Universidad de Deusto
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La regulación fiscal de la contribución para la educación y promoción cooperativa y otros fines de interés público (COFIP)
No full textThe approval of the new Basque Cooperatives Act (Law 11/2019) is an opportunity to address the tax regime applicable to the fund allocated to cooperative education and promotion and other public interest purposes, known by its initials in Spanish as the COFIP. This paper aims to analyse the relevant tax regulations for this fund in the Historical Territories of the Basque Country. The taxation provisions applicable to cooperatives owe their specific character to two elements. Firstly, to the fact that a set of rules is needed to adapt the tax regulations to the characteristics of all cooperative societies, which are different from corporations. Secondly, to the fact that some tax advantages can be enjoyed by those cooperative societies that meet certain requirements. The first applicable rules are the so-called “adjustment rules”. These are particularly relevant to the deductibility as an expense of the amounts allocated to the COFIP. The second rules, namely, the tax advantages for which cooperatives that meet certain requirements are eligible, are also worth discussing, because some of these requirements are linked to the correct application or use of the COFIP.La aprobación de la nueva Ley vasca 11/2019 de Cooperativas nos da pie para abordar el régimen tributario aplicable a la Contribución para la educación y promoción cooperativa y otros fines de interés público —COFIP—. Este artículo, por tanto, tiene por objeto realizar un análisis de la normativa tributaria aplicable a dicho fondo en la normativa tributaria de los Territorios Históricos de Euskadi. La especificidad de la fiscalidad de las cooperativas responde a dos razones: por un lado, se fijan una serie de reglas que pretenden la adecuación de las normas tributarias a las características de una sociedad cooperativa que le diferencian de las sociedades capitalistas y que, por este motivo, estas reglas fiscales especiales resultan de aplicación a todas las sociedades cooperativas; y por otro lado, se establecen una serie de beneficios fiscales para aquellas sociedades cooperativas que cumplan determinados requisitos. Las primeras reglas son las que denominamos reglas de ajuste y nos interesan especialmente por lo que se refiere a la deducibilidad como gasto de las dotaciones realizadas a la Contribución para la educación y promoción cooperativa y otros fines de interés público —COFIP—. Pero también nos interesan las segundas reglas, esto es, los beneficios fiscales a que tienen derecho las cooperativas que cumplan ciertos requisitos, porque alguno de estos requisitos se vincula a la correcta aplicación o utilización de la COFIP
La contratación pública socialmente sostenible. La alternativa del modelo cooperativo
No full textIn September 2015, the United Nations General Assembly passed a resolution adopting the 2030 Agenda for Sustainable Development. It is an action plan for people, the planet, and prosperity, which also seeks to strengthen universal peace and access to justice. The United Nations 2030 Agenda for Sustainable Development arises, above all, as a new global and local social contract which demands that all social stakeholders and public authorities work on a coordinated basis. This new social contract requires relying on an integrating and comprehensive vision that brings together internal public policies and makes them consistent with sustainable development as part of a joint collective effort. To accomplish this, it is necessary to generate mechanisms that foster cooperation and progress in the achievement of what have been called Sustainable Development Goals (SDGs), focusing on the importance of public procurement as an instrument for achieving them.
Received: 18 November 2021Accepted: 26 March 2022En septiembre de 2015, la Asamblea General de las Naciones Unidas adoptó la Agenda 2030 para el Desarrollo Sostenible. Se trata de un plan de acción a favor de las personas, el planeta y la prosperidad, que también tiene entre sus objetivos los de fortalecer la paz universal y el acceso a la Justicia. La Agenda 2030 de las Naciones Unidas para el desarrollo sostenible, se presenta, ante todo, como un nuevo contrato social global y local que obliga a todos los actores sociales y a todas las Administraciones públicas a trabajar de forma coordinada.
Recibido: 18 noviembre 2021Aceptado: 26 marzo 202
Competences in parallax in higher education from multiple standpoints in a Brazilian undergraduate program in International Business
No full textThis article, a summary of a broader doctoral research study by the author, has different research participants, namely: graduates, their employers, professors, the College Dean and the Program Chair. The goal is to identify how these subjects comprehend the teaching and learning processes of professional competences, in the context of a Brazilian higher education program in International Business. For the theoretical reference, we discuss the concept of competence with different theoretical foundations. We present educational tools that promote teaching and learning competences, in addition to addressing competences for the 21st century. Using Textual Discourse Analysis, we deconstruct and categorize the transcribed discussions by the participants. We arrive at units of meaning, which are related to cognition, behavior, management, pedagogy, and technology, among others. Graduates understand competences are developed through work experience. Professors incorporate life and professional problems into their pedagogical practice, in line with the Dean and Program Chair, who claim the use of market values to structure the program curriculum. As for the employers, they conceive of college as background for the development of professional competences, which in their opinion, occurs via work experience. The process of analyzing and connecting the units of meaning led to the development of two emerging categories: culture and technology. They are in constant action and reaction, moving the dimensions necessary for competent action, under the aegis of the technological paradigm.
Received: 25 August 2021Accepted: 9 August 202
Bases ideológicas de la política pública cooperativa en Costa Rica. Análisis del pensamiento de Rodrigo Facio y su impacto en el período 1940-1970
No full textThe present article has as objective to analyze the ideological bases of the public politics driven in Costa Rica that has as a reference the cooperative movement, in the lapse between 1940-1970 included in the thoughts of Rodrigo Facio who was considered the main ideologue of Costa Rican cooperativism. This ideological bases are stated on the 64th article of the Costa Rican National Constitution from 1949, the Cooperative Associations Law as well as on the creation of the “Instituto Nacional de Fomento Cooperativo (Infocoop)” stated as the law number 4179 on August 22 1968 and its reforms.
Received: 10 June 2021Accepted: 12 October 2021El presente ensayo tiene como objeto analizar las bases ideológicas de la política pública impulsada en Costa Rica que tiene como referencia al movimiento cooperativo, en el período 1940-1970 considerando el pensamiento de Rodrigo Facio quién se constituyó en el principal ideólogo del cooperativismo costarricense, y que encuentran su expresión en la redacción del artículo 64 de la Constitución Política de 1949 y en la ley de Asociaciones Cooperativas y creación del Instituto Nacional de Fomento Cooperativo (Infocoop) promulgada como la ley número 4179 del 22 de agosto de 1968 y sus reformas.
Recibido: 10 junio 2021Aceptado: 12 octubre 202
El principio democrático en la legislación costarricense
No full textIn this work, the authors propose to develop how the democratic principle is lived in Costa Rica, what are the problems, its development, its realities and the problems that are experienced in relation to this principle internally and externally of cooperatives, assemblies of partners and delegate assemblies, as well as in particular the differences and litigation with the regulatory entities of the Savings and Credit sector, for which a brief overview of the cooperative legal framework of our country will also be given.
Received: 08 July 2021Accepted: 09 September 2021En este trabajo los autores nos proponemos desarrollar como se vive el principio democrático en Costa Rica, cuáles son los problemas, su desarrollo, sus realidades y los problemas que se viven con relación a este principio a lo interno y a lo externo de las cooperativas, asambleas de socios y asambleas de delegados, así como en especial las diferencias y litigios con los entes reguladores del sector Ahorro y Crédito, para lo cual también se dará una breve visión del marco legal cooperativo de nuestro país.
Recibido: 08 julio 2021Aceptado: 09 septiembre 202
Teaching-learning process through virtual mode during the pandemic time: Systematic literature review and gap analysis
No full text PURPOSE: Due to the COVID-19 pandemic, the Higher Education Institutes (HEIs) was closed temporarily. During this historical lockdown, the face-to-face mode classroom was temporarily got replaced by a virtual classroom. The objective of this study was to analyze the impact of nationwide lockdown on the benefits of the virtual classroom for the teaching-learning process for teachers and students due to change in the teaching-learning process in higher education during the COVID-19 pandemic. DESIGN: A total of 893 responses have been used for this study. We have collected data through a structured questionnaire on a Likert scale from 305 teachers and 588 students of Higher Education Institutes (HEIs) from all India levels. Descriptive and frequency statistics, t-test was used in SPSS software to analyze the data collected through the primary source. FINDINGS: The mean difference between expected benefits from the virtual classroom and actual benefits from the classroom is positive for students as well as faculty members. That indicates the overall mean of expected benefits is higher than the overall mean of actual benefits, and that difference value is 0.250055, with a Sig. (2-tailed) value of 0.036 which is less than 0.05 for teachers and 0.3872827, with a Sig. (2-tailed) value of 0.000 which is less than 0.05 for students. That indicates the significant difference between means of actual benefits and expected. The mean value of the expected benefit is higher than the mean value of actual benefits for 11 pairs and 08 pairs in the case of teachers and students respectively. DISCUSSION: Technical barriers are the reasons for not being able to attend the expected benefits from virtual classrooms in full capacity by students as well as by faculty members. Poor digital skills of teachers and students, lack of electricity facilities, less availability and accessibility of internet, connection issues, inadequate facilities, training, funding, and unacceptability of technology, etc. were the barriers to online education at the time of closure of colleges due to COVID-19 pandemic Onyema et al. (2020). Students can also have a casual attitude, less attendance, feeling of isolation and less interaction can lead to mental distress, spending more time in front of a computer could be hazardous for health too Surkhali and Garbuja (2020). Higher Education Institutes (HEIs) faculty members, as well as students, were not able to perceive actual benefits in full in comparison to expected benefits due to the presence of challenges in the virtual classroom as moderators. The higher education authorities, colleges/institutes/universities need to fix the above issues to enhance the quality of the teaching-learning process. The higher education authorities, institutes/colleges/universities must work together to resolve the issues and challenges of virtual classrooms to improve their effectiveness of the virtual classroom. Higher Education Institutes (HEIs) may provide technical support, and training to the faculty members as well as students for a better experience in the virtual classroom. Students who are lacking technical infrastructures such as computers/laptops and internet connectivity may be provided by Higher Education Institutes (HEIs) with financial and technical support to these students.
Received: 18 November 2021Accepted: 25 October 202
Democracia iliberal, populismo y Estado de Derecho
No full textThe article addresses the impact of illiberal democracy and populism on the rule of law. In the first place, the suitability of the concept of illiberal democracy is discussed, which from the theoretical and normative point of view is an oxymoron. Second, the link between liberal democracy and populism is addressed, assuming that this one an inherent element. Finally, the illiberal practices of some modern democracies, their common guidelines and how this affects the rule of law are analyzed.
Received: 25.05.2022Accepted: 14.06.2022El artículo aborda la afectación de la democracia iliberal y del populismo sobre el Estado de Derecho. En primer lugar se discute acerca de la idoneidad de concepto de democracia iliberal que desde el punto de vista teórico y normativo resulta un oxímoron. En segundo lugar se aborda la vinculación entre la democracia liberal y el populismo asumiendo que el primero es un elemento consustancial. Por último se analizan las prácticas iliberales de algunas democracias modernas, sus pautas comunes y como ello incide en el Estado de Derecho
Recibido: 25.05.2022Aceptado: 14.06.202
Derecho al Derecho. Independencia judicial y exclusiva dependencia a la Ley (A propósito de la STEDH Gudmundur Andri Astrádsson c. Islandia)
No full textJudicial independence as a value and principle of the legal system becomes a subjective right so that any citizen can come to its defense. Offenses to the independence of judges and magistrates, external or internal, can be alleged before the courts without the need to demonstrate specific or concrete damage, that is, even in situations in which the actions of the justice system have not shown partiality. This individual right to an independent judge is intended to protect the trust that citizens must have in justice, that is, to safeguard the power of the State that is responsible for guaranteeing the indemnity of the legal system at the time of its application from unlawful pressure. In these pages we will analyze, based on a pilot judgment of the ECHR, how judicial independence is a subjective right designed to defend the rule of law.
Received: 29.05.2022Accepted: 14.06.2022La independencia judicial como valor y principio del sistema jurídico se reviste de derecho subjetivo para que cualquier ciudadano pueda salir en su defensa. Las afrentas a la independencia de los jueces y magistrados, externas o internas, pueden ser alegadas ante los tribunales sin necesidad de demostrar un daño específico o concreto, es decir, incluso en situaciones en que la actuación de la justicia no haya dado muestras de parcialidad. Este derecho individual a un juez independiente tiene como objeto la protección de la confianza que los ciudadanos han de tener en la justicia, es decir, la salvaguarda del poder del Estado que se ocupa de garantizar la indemnidad del ordenamiento jurídico en el momento de su aplicación frente a presiones ilegítimas. En estas páginas analizaremos, a partir de una sentencia piloto del TEDH, como la independencia judicial es un derecho subjetivo pensado para la defensa del Estado de Derecho.
Recibido: 29.05.2022Aceptado: 14.06.202
Free Trade Agreements in the United States. Its integration in the Constitutional System and the new interpretation of Democratic Legitimacy in Conflict Resolution
No full textEl acuerdo de libre comercio se ha convertido en uno de los principales instrumentos jurídicos para formalizar una negociación internacional. Este artículo analiza la implicación legal y jurídica de Estados Unidos en la firma de diversos acuerdos de libre comercio con países como Canadá o México. También se investiga las relaciones de Estados Unidos con la Unión Europea al objeto de determinar las consecuencias que la firma de un tratado implica para los poderes constitucionales. Este trabajo científico se completa con un novedoso estudio sobre el sistema de resolución de conflictos que tienen negociaciones como el TTIP, NAFTA y USMCA.
Recibido: 21.02.2022Aceptado: 14.06.2022The free trade agreement has become one of the main legal instruments to formalize an international negotiation. This article analyzes the legal and legal involvement of the United States in the signing of various free trade agreements with countries such as Canada or Mexico. The relations of the United States with the European Union are also investigated in order to determine the consequences that the signing of a treaty implies for the constitutional powers. This scientific work is completed with an innovative study on the conflict resolution system that negotiations such as TTIP, NAFTA and USMCA have.
Received: 21.02.2022Accepted: 14.06.202