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Editorial
Get PDF"You can't have a revolution to have democracy. You must have democracy to have a revolution". We begin this editorial by highlighting this quote from the British writer Gilbert Keith Chesterton (1874-1936), given the political situation our country is going through. Our institutions have functioned in defense of democracy, because the citizenry demands it. We, from the Academy, contribute by to promote research on corporate law issues, as well as its analysis and legal discussion. and legal discussion; this allows citizens to better know their rights and demand their defense. their rights and can demand their defense and compliance. Therefore, we are pleased to present the sixth issue of Giuristi: Revista de Derecho Corporativo, which is carefully of Corporate Law, carefully worked, in which topics of great importance and current importance are addressed. of great importance and timeliness. It is worth mentioning the analysis of the legal viability of contracting legal feasibility of contracting digital mortgage loans in Peru; it also reflects on the sources of law and, specifically, on the sources of tax law. tax law.«No puedes hacer una revolución para tener la democracia. Debes tener la democracia para hacer una revolución». Iniciamos el presente editorial destacando esta cita del escritor británico Gilbert Keith Chesterton (1874-1936), dada la coyuntura política que vive nuestro país. Nuestras instituciones han funcionado en defensa de la democracia, porque la ciudadanía así lo exige. Nosotros, desde la Academia, contribuimos promoviendo la investigación en temas de derecho corporativo, así como su análisis y discusión jurídica; esto permite que los ciudadanos conozcan mejor sus derechos y puedan exigir su defensa y cumplimiento. En tal virtud, presentamos con agrado el sexto número de Giuristi: Revista de Derecho Corporativo, cuidadosamente trabajada, en la cual se abordan temas de suma actualidad e importancia. Destaca el análisis acerca de la viabilidad legal de contratar créditos hipotecarios digitales en el Perú; asimismo, se reflexiona sobre las fuentes del derecho y, concretamente, sobre las fuentes del derecho tributario
Las medidas sanitarias y fitosanitarias en el Perú: marco teórico y legal
Get PDFThe increasing demand for food products whose consumption does not generate unfavourable effects on peoples’ health has led to a considerable growth in the number of sanitary and phytosanitary measures developed — and used— worldwide. However, this growth has not been accompanied, in many cases, by a general understanding of the role played by such measures in our economy, nor the legal framework within which these are framed. The present paper is focused on explaining the theoretical and legal framework related to the so-called sanitary and phytosanitary measures, as well as the advantages and potential impacts derived from their use.La creciente demanda de productos alimenticios cuyo consumo no genere efectos desfavorables en la salud de las personas ha llevado a un aumento considerable en el número de medidas sanitarias y fitosanitarias elaboradas —y utilizadas— en el mundo. No obstante, este crecimiento no se ha visto acompañado, en muchos casos, de un entendimiento general del rol que estas medidas desempeñan en nuestra economía, ni del marco jurídico dentro del cual se encuentran enmarcadas. En ese sentido, el presente trabajo se focaliza en explicar, de manera general, el marco teórico y legal relacionado con las denominadas medidas sanitarias y fitosanitarias, así como las ventajas y los potenciales impactos derivados de su utilizació
Análisis jurisprudencial del Bitcóin
Get PDFThe general objective of the research is to analyze through comparative jurisprudence, the state’s position regarding the treatment and regulation of operations carried out using the digital currency of bitcoin; having as specific objectives to identify the public policy and the philosophical framework appropriate to this cryptographic currency.La investigación tiene como objetivo general analizar a través de la jurisprudencia comparada la postura estatal con respecto al tratamiento y la regulación de operaciones realizadas mediante la moneda digital bitcóin; en cuanto a los objetivos específicos, estos son identificar la política pública y el marco filosófico apropiado para el uso de esta moneda criptográfica
Reflexiones en torno al equilibrio económico financiero
Get PDFFinancial economic equilibrium is a concept that can be objectively determined, from a financial mathematical point of view, beyond what is prescribed by current legal regulations.
It is important to be aware of this. Even when a rule or a contractual clause establishes a mechanism for restoring the economic and financial equilibrium, it may not be achieved, because for this, strictly speaking, the expected profitability or the net present value would have to be maintained, in accordance with the applicable cost of capital.
The true economic and financial equilibrium is considered when evaluating an addendum to a PPP contract or when structuring a new PPP. If a mechanism is stipulated in a future contract that truly seeks to reestablish the economic and financial equilibrium, this would have to materialize by preparing a cash flow and observing the IRR or NPV, even if this is more complex.El equilibrio económico financiero es un concepto que, desde un punto de vista matemático financiero, puede ser determinado de manera objetiva, más allá de lo que prescriban las normas legales vigentes.
Es importante ser conscientes de ello. Aun cuando una norma o una cláusula contractual establezcan un mecanismo de restablecimiento del equilibrio económico financiero, puede que este no se alcance en la realidad, pues, para ello, en estricto, se tendría que mantener la rentabilidad esperada o el valor actual neto, de conformidad con el costo del capital aplicable.
El verdadero equilibrio económico financiero sí es tomado en cuenta cuando se evalúa una adenda a un contrato de APP o cuando se estructura una nueva APP. En caso de que se estipule en un futuro contrato un mecanismo que pretenda verdaderamente restablecer el equilibrio económico financiero, este se tendría que materializar elaborando un flujo de caja y observando la TIR o el VAN, incluso cuando esto resulte más complejo
Margen de apreciación nacional, diálogo judicial y argumentación racional: Notas desde la experiencia peruana*
Get PDFThe paper analyzes the presence of the national margin of appreciation doctrine (NMA) in the reasoning developed in the inter-American human rights system, from a perspective of articulation between the Inter-American Court jurisdiction and States internal jurisdictions. The argument that is defended in the paper maintains that, in the framework of an open process of implementation of a globalized model of constitutionalism, a certain level of NMA is not only necessary for the inter-American judicial dialogue, but also even indispensable. In order to achieve this objective, the work has three parts: the first presents a brief summary of the NMA doctrine and its justification; the second presents the debate developed in this regard in the inter-American system; and the last one shows an example of a rational interaction model based on the Peruvian case of conventional control of the amnesty received by President Alberto Fujimori.Este trabajo indaga sobre la presencia de la doctrina del margen de apreciación nacional (MAN) en el razonamiento desarrollado en el ámbito del sistema interamericano de derechos humanos. Aborda el tema desde una perspectiva de articulación entre la jurisdicción de la Corte IDH y las jurisdicciones de los Estados parte. El argumento que se defiende aquí se orienta a sostener que, en el marco de un proceso abierto de implementación de un modelo de constitucionalismo global de los derechos, un cierto MAN resulta no solo necesario, sino también indispensable para promover el diálogo judicial interamericano. Para lograr este objetivo, el trabajo se divide en tres partes: en la primera se realiza un breve recorrido por la doctrina del MAN y su justificación; en la segunda, se expone el debate desarrollado al respecto en el entorno del sistema interamericano; y en la última se presenta un ejemplo de lo que podría resumir un modelo de interacción racional dialogada a partir del caso peruano del control convencional del indulto a Alberto Fujimori
Innovation and patents as a business success factor
Get PDFPurpose. The purpose of this paper is to expose the impact of innovation and patent registration, as a strategy that contributes to business success in the current competitive and globalized market conditions.
Design/methodology/approach. This paper presents a study on the innovation and contribution of the patent registry in the growth of economic sales of 1,746 companies in the Colombian manufacturing sector, whose applied methodology was a statistical correlation analysis and a binary logistic regression.
Findings. The results reveal a positive relationship among incremental product innovations with the achievement of sales success, although it is evident that patent registration negatively influences business success as a factor in innovation.
Originality/value. This study allows organizations to understand the importance of developing innovation processes and patent registration as a competitive factor that drives sales growth and success.
Doi: https://doi.org/10.1108/JEFAS-09-2019-021
IFRS adoption and firms’ opacity around the world: what factors affect this relationship?
Get PDFPurpose. This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity.
Design/methodology/approach. This study uses the meta-analysis methodology from Hunter et al. (1982) to find if the mere IFRS adoption reduces firm’s opacity and a meta-regression from Stanley and Jarrell (1989) to identify the moderating factors that may influence this relationship.
Findings. Contrary to previous studies, this study finds a low, negative and nonsignificant correlation between IFRS adoption and firms’ opacity, but this relationship depends on the geographical region. Using 34 results from 28 studies from different continents published between 2005 and 2018 this study finds that IFRS adoption reduces opacity in countries with common law (COML) and with more authorities’ oversight and power to enforce the rules.
Originality/value. This study finds two institutional commonalities between different previous studies that intend to assess the impact of the IFRS adoption upon firms’ opacity: the legal system and the authorities’ oversight power.
DOI: https://doi.org/10.1108/JEFAS-02-2020-006
Pensionable age vs cross-country diversity of economic activity of the near-elderly
Get PDFPurpose. The purpose of this paper is to examine whether cross-country differences in pensionable age explain such differences in economic activity of people at near-retirement age.
Design/methodology/approach. The empirical study uses regression models for macro-panel encompassing 21 European countries in the period 2008–2014.
Findings. Empirical results indicate that pensionable age is a determinant of cross-country differences in employment rate in the near-retirement age group, and less a factor differentiating average effective retirement age. It turns out that other factors matter, including salaries and wages as percentage of GDP (treated as a proxy for the occupational composition of populations across the countries studied), self-employment, participation in education and training, or self-perceived health.
Social implications. The problem of economic activity at the near-retirement age is complex and cannot be limited to legal regulations concerning pensionable age. The policy aiming at stimulating the economic activity of the near-elderly should include actions on many sides including labour market, pension system, education, training, or health care.
Originality/value. The results complement studies based on the single-country approach and demonstrate that pensionable age does not account for cross-country differences in terms of average effective age of retirement when controlling for other factors. Moreover, factors differentiating effective retirement age and employments rates across countries studied are not similar.
DOI: https://doi.org/10.1108/JEFAS-09-2019-021
The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile
Get PDFPurpose. The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of intellectual capital as determining variables.
Design/methodology/approach. A comparative analysis between family businesses (FB) and non-family businesses (NFB) is proposed to explore significant differences in the impacts on financial performance and added value of companies, through multivariate techniques. It contributes to the literature on the family business, and its performance from an analytical framework that incorporates the theory of intellectual capital and the measurement of its impact.
Findings. The findings show that the value-added coefficient of intellectual capital (VAICTM) is a determining factor in the financial performance of companies and, to a greater extent, in the FB than in their NFB counterparts. It is also verified that the efficiency of intellectual capital in the FB has a direct and greater relationship with the value added of production (VAEmp), with respect to non-family businesses, being an important factor in predicting the performance of companies.
Practical implications. The findings allow us to conclude the importance of efficient management of intangible factors in companies, such as intellectual capital, becoming a competitive advantage factor.
Originality/value. The document explores the relationship and impact of VAICTM in family businesses that belong to an emerging economy and demonstrates the existence of differences between FB and NFB, at the level of intangible factors under a comparative analysis.
DOI: https://doi.org/10.1108/JEFAS-08-2019-017
Fraude a los acreedores: la acción pauliana o revocatoria y la acción oblicua o subrogatoria
Get PDFBy means of this comment, the legal figure, misnamed, by our civil legal system, as the fraud of the legal act it´s analyzed, since obviously there is no fraud or deception of the legal act itself, but what really happens, it is a direct deception, cunning or malicious act on the part of the debtor directed directly at the creditor. Fraud to creditors occurs as long as there is a mandatory link between two subjects. It consists of the improper conduct or behavior of the debtor towards his creditor, who in order not to comply with his credit diminishes his assets either onerously or gratuitously and, or omits to collect a debt he has with another debtor in another mandatory legal relationship. Faced with this situation, the legal system grants, among other actions to the creditor: The Paulian or revocation action and the oblique or sub-rogatory action.En el presente artículo se analiza la figura jurídica del fraude del acto jurídico. Si bien el ordenamiento jurídico civil peruano la denomina así, el término es incorrecto, pues no se produce en realidad un fraude o engaño contra el acto jurídico en sí mismo; lo que ocurre es un engaño directo, un acto de astucia o mal intencionado por parte del deudor y que se dirige contra el acreedor. El fraude al acreedor se presenta siempre y cuando exista un vínculo obligacional entre dos sujetos. Consiste en la conducta o comportamiento indebidos del deudor frente a su acreedor, cuando, con el fin de no cumplir con el pago de su crédito, disminuye su patrimonio, sea de manera onerosa o gratuita, u omite cobrar una deuda que tiene con otro deudor en otra relación jurídica obligatoria. Frente a esta situación, el ordenamiento jurídico le concede al acreedor, la acción pauliana o revocatoria y la acción oblicua o subrogatoria, entre otras