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¿Tienen derechos los muertos?
Get PDFThe study reviews some common concepts about Law, such as the paradigm that the person becomes an object with death, laying down in question the traditional idea that the rights of the human being are extinguished with his death, raising the possibility of their recognition through the concept of “transcendent preterit personality” and taking into account the posthumous dignity of the person. To this end, the subject is analyzed both from a theoretical and a practical perspective, offering a more complete perspective in the better defense and protection of the Fundamental Rights, among other issues related to the subject.El presente estudio revisa algunos conceptos comunes del derecho, como el paradigma de que la persona, al morir, se vuelve un objeto, poniendo en cuestión la idea tradicional de que los derechos del ser humano se extinguen con su fallecimiento. Se plantea, asimismo, la posibilidad de su reconocimiento a partir del concepto de «personalidad pretérita trascendente» y teniendo en cuenta la dignidad póstuma de la persona. Para el efecto, se analiza el tema tanto desde una perspectiva teórica como práctica, buscando ofrecer una perspectiva más completa para la mejor protección y defensa de los derechos fundamentales, entre otras cuestiones vinculadas con la materia
Generation and distribution of income in Mexico, 1990-2015
Get PDFPurpose: This paper aims to review the efficient use of economic and social resources to generate income and, at the same time, reduce the concentration of wealth in the 32 states of the Mexican Republic during the period 1990-2015.
Design/methodology/approach: Data envelopment analysis with the inclusion of a bad output was used to diagnose the efficiency of Mexican entities, and the Malmquist–Luenberger index was applied to understand how this efficiency evolves.
Findings:The results clearly show that only 3 of the 32 units studied generated and distributed wealth efficiently, while the other 29 must increase their level of income and its distribution.
Originality/value: According to the authors’ knowledge, this is the first work that performs a temporal analysis of the efficiency in the generation of Human Development Index using bad outputs and the Malmquist–Luenberger index.
Doi: https://doi.org/10.1108/JEFAS-04-2018-004
Editorial
Get PDFTen years ago we focused on the project of starting a law degree Corporate at ESAN University, to lay its foundations and put it, finally, available to young people eager to study a career in quality that combines the classic aspects of law with the introduction knowledge of the field of management and business, as well as the area international with an economic perspective. According to the great objective of make it one of the best options to train corporate lawyers, the desire arose to materialize a work that constituted a space for the reflection, analysis and intellectual production of our teachers, students, researchers or jurists in general.Hace diez años nos centramos en el proyecto de iniciar la carrera de Derecho Corporativo en la Universidad ESAN, de asentar sus cimientos y de ponerla, finalmente, a disposición de los jóvenes ansiosos de estudiar una carrera de calidad que combinara los aspectos clásicos del derecho con la introducción de conocimientos del ámbito de la gestión y de los negocios, así como del área internacional con una perspectiva económica. Acorde con el gran objetivo de convertirla en una de las mejores opciones para formar abogados corporativos, surgió el anhelo de concretar una obra que constituyera un espacio para la reflexión, el análisis y la producción intelectual de nuestros profesores, estudiantes, investigadores o juristas en general
Análisis jurisprudencial de la economía del bienestar en la constitución económica material peruana
Get PDFThis work researches the welfare economics in the Peruvian material economic constitution through the precedents of the Constitutional Court of Peru. It has as objective to identify the principles and theories that the Constitutional Court uses to resolve conflicts between economic groups. The research will differentiate between material economic constitution and formal economic constitution within of the Peruvian social market economy.El presente trabajo investiga la economía del bienestar en la constitución económica material peruana a través de los precedentes del Tribunal Constitucional del Perú. Tiene como objetivo identificar los principios y las teorías que utiliza el Tribunal Constitucional para resolver conflictos entre grupos económicos. La investigación diferenciará entre constitución económica material y constitución económica formal dentro de la economía social de mercado peruana
Necesidad de equilibrio entre protección de la inversión extranjera y protección de la salud pública: a propósito de la pandemia de la covid-19
Get PDFInternational Investment Law, and Investment Arbitration in particular, are at a stage of change and challenge, which will be accelerated as a result of disputes that will arise as a result of the COVID-19 pandemic. In recent years, both, Investment Treaties and investment arbitral awards, have undergone changes of various kinds, most of them in terms of achieving a greater balance between the protection of investments and the protection of the regulatory powers of States, in accordance with the theory of proportionality. Important arbitral awards have recently been issued, which have had as its central theme the protection of public health. COVID-19 cases will further drive these changes. This article aims to provide some elements of analysis that may allow investors and Host States to know what can be expected in terms of investment arbitration and public health, in extraordinary times of international health crisis.El derecho internacional de las inversiones, y el arbitraje de inversiones en particular, se encuentran en una etapa de cambios y desafíos, que se verán acelerados como producto de las controversias que surgirán a consecuencia de la pandemia de la COVID-19. En los últimos años, tanto los tratados de inversiones como la jurisprudencia arbitral de inversiones han sufrido modificaciones de diversos tipos, la mayoría en el sentido de lograr un mayor equilibrio entre la protección de las inversiones y la protección de las facultades regulatorias de los Estados, de conformidad con la teoría de la proporcionalidad. Se han emitido recientemente importantes laudos arbitrales que han tenido como tema central la protección de la salud pública. Los casos relacionados con la COVID-19 impulsarán aún más dichos cambios. Este artículo pretende proporcionar elementos de análisis que permitan a inversionistas extranjeros y Estados receptores saber qué puede esperarse en materia de arbitraje de inversiones y salud pública, en tiempos extraordinarios de crisis sanitaria mundial
Causality and dynamic relationships between exchange rate and stock market indices in BRICS countries Panel/GMM and ARDL analyses
Get PDFPurpose: This paper aims to investigate simultaneously the causality and the dynamic links between exchange rates and stock market indices. It attempts to identify the short- and long-term effect of the US dollar on major stock market indices of Brazil, Russia, India, China and South-Africa (BRICS) nations.
Design/methodology/approach: This paper applies a new methodology combining the panel generalized method of moments model and the panel auto-regressive distributed lag (ARDL) method to investigate the existence of a causal short-/long-run relationships and dynamic dependence among all stock market returns and exchanges rates changes of BRICS countries.
Findings: Results show that exchange rate changes have a significant effect on the past and the current volatility of the BRICS stock indices. Besides, ARDL estimations reveal that exchange rate movements have a significant effect on short- and long-term stocks market indices of all BRICS countries
Originality/value: The findings have implications for policymakers and market participants who try to manage the exchange rate will have a different dose of intervention if they know that the effects of currency depreciation are different than appreciation. These results have important implications that investors should take into account in frequency-varying exchange rates and stock returns and regulators should consider developing sound policy measures to prevent financial risk.
Doi: https://doi.org/10.1108/JEFAS-04-2019-005
Environmental determinants of destination competitiveness and its Tourism Attractions-BasicsContext, A-B-C, indicators A review, conceptual model and propositions
Get PDFPurpose: The purpose of this paper is to provide a comprehensive review of the literature and develop a model of the determinants, indicators and effects of destination competitiveness (DC), as well as several propositions.
Design/methodology/approach: This study thoroughly reviewed extant literature to develop a conceptual model and propositions.
Findings: Two key findings are listed below. First, 12 different environmental factors are identified and 12 propositions are developed linking these environmental factors to DC. Second, a new indicator of DC is developed, namely, Tourism Attractions-Basics-Context (TABC) model. The TABC model is simple and directly taps into the benefits tourists seek in a destination. Research limitations/implications – Directions for future research are discussed in detail in the paper. Practical implications – Managerial implications are discussed in detail in the paper.
Originality/value: The extant research on the topic of DC has been rather fragmented and incomplete in scope. The research presented in this paper addresses these limitations.
Doi: https://doi.org/10.1108/JEFAS-01-2018-001
Predicting manufacturing employee turnover intentions
Get PDFPurpose: Employee turnover expenses can cost businesses more than 100 per cent of a single employee’s annual wages and negatively affection an organization’s production and profits. High employee turnover also could affect community tax collections, social programs and physical and mental health issues. Therefore, understanding contributors to higher employee turnover remains essential for organizational managers from both a corporate and societal standpoint. This paper aims to provide an analysis of how job satisfaction and job embeddedness could predict employee turnover intent.
Design/methodology/approach: A randomly selected survey which consisted of Andrews and Withey’s (1976) job satisfaction questionnaire, a global job embeddedness scale (Crossley et al., 2007) and a three-item turnover intent questionnaire derived from a survey created by Mobley et al. (1978) using a Likerttype measurement to survey randomly selected individuals used within manufacturing plants located in the Southeastern USA.
Findings: The results of the multiple regression analysis showed a significant relationship between job satisfaction, job embeddedness and turnover intent; and that satisfied and committed employees are less likely to plan to leave their employment.
Originality/value: Limited current information is available on how job satisfaction and job embeddedness predict turnover intentions in US Southeast manufacturing. This study includes information that shows the importance of job satisfaction and job embeddedness on retaining employees in this region and industry. Given the importance of employee retention on corporate productivity, morale and profits along with the ability to improve the organization’s positive contribution to society, it is important for managers to understand these factors and their effect on employee turnover intent.
Doi: https://doi.org/10.1108/JEFAS-07-2018-006
El concepto de devengo jurídico introducido por el Decreto Legislativo 1425, el principio de asociación, correlación, equiparación o matching, y la aplicación de la NIIF 15
Get PDFDue to the enactment of Legislative Decree Nro. 1425, this paper, points out the relevance of the concept of Juridical Accrual in our tax legal system; as well as the parameters that tax payers must take into account for its correct application in their day-to-day operations, which are understood as economic facts giving rise to taxable events subject to the Corporate Income Tax. On this basis, in order to provide the tools for its correct application of the aforesaid concept, we had incorporated into its analysis, required civil law aspects as they are mentioned by the own juridical definition of Accrual.A propósito de la publicación del Decreto Legislativo 1425, el presente artículo expone la relevancia, desde la perspectiva fiscal, del concepto de devengo jurídico en nuestro ordenamiento jurídico. Se describen, asimismo, los parámetros que deben considerar los contribuyentes, y que coadyuvarán a sustentar su correcta aplicación en las transacciones diarias, las cuales se entienden como hechos económicos susceptibles de generar hechos imponibles gravados con el impuesto a la renta corporativo. Es así que, en virtud de lo indicado, y a efectos de brindar las herramientas necesarias para la correcta aplicación del concepto jurídico en mención, hemos incorporado al análisis de este los conceptos normativos propios de las instituciones jurídicas sustentadas en nuestro ordenamiento jurídico civil, cuya remisión ha sido efectuada, intrínsecamente, por los alcances de la propia definición jurídica del devengo
OPEC news and predictability of energy futures returns and volatility: evidence from a conditional quantile regression
Get PDFPurpose: This paper aims to provide an important perspective to the predictive capacity of Organization of the Petroleum Exporting Countries (OPEC) meeting dates and production announcements for energy futures (crude oil West Texas Intermediate (WTI), gasoline reformulated gasoline blendstock for oxygen blending (RBOB), Brent oil, London gas oil, natural gas and heating oil) market returns and volatilities.
Design/methodology/approach: To examine the impact of OPEC news on energy futures market returns and volatilities, the authors use a conditional quantile regression methodology during the period from April 01, 2013 to June 30, 2017.
Findings: From the empirical findings, the authors show a conditional dependence between energy futures returns and OPEC-based predictors; hence, the authors can find clear the significance of relationship in the process of financialization of the OPEC announcements and energy futures in the case of this paper. From the quantile-causality test, the authors find that the effect of OPEC news is important to energy futures. Specifically, OPEC announcements dates predict the quantiles of the conditional distribution of energy futures market returns.
Originality/value: The authors confirm the presence of unidirectional nexus between OPEC news and energy commodities futures in the long term.
Doi: https://doi.org/10.1108/JEFAS-05-2019-006