14 research outputs found
Yoseph M. Edrey. Judicial review of budget laws and tax legislation. Synergic analysis (abstract)
No full textThe article is aimed at analyzing the ideas expressed in an article written in Hebrew by Yoseph Edrey that analyses some critical issues of the judicial review with reference to the Israeli budget and tax laws.
The starting point of Edrey’s view is that between tax laws and the budget law there is a clear connection. In a democratic society, without the provision of Public Goods and Services (PGS) there is no need for a tax.
Indeed, in the literature on public finance of Anglo-Saxon countries, there is an increasingly widespread belief that Governments deliberately manipulate budget data and adopt other measures to pursue certain results in their political agenda.
Although Edrey’s article itself has a strong connection with the legal environment of the State of Israel, the Author’s insights are of great interest in a comparative perspective, being oriented at investigating more in general the principles of tax law and the justification of the taxing power. The Author ponts that adherence to liberal theories has strongly influenced Edrey's view regarding the social, political and economic environment of public finance.
In the author's view, Edrey’s positions seems to be very close to the theories on the justification of the tax based on the so-called «benefit principle».
Conversely, the author states that in the Italian tax system taxes based on non-fiscal purposes are still justified in the light of the «ability to pay» principle, comparing article 53 of the Constitution with other articles to be reasonably balanced in order to ensure their protection. Choosing the «ability to pay principle» by article 53, the Italian Constitution has set aside the «benefit principle».
In conclusion, the author agrees with Professor Edrey when he says that in our role of jurists we need to overcome the tradeoff between «justice» and «economic efficiency» (which is the common approach accepted in the world of public finance) in order to bridge conflicting perceptions, mainly between social philosophy and economic efficiency
Tackling Global Crisis: the Italian Example and the Possible Impact on the Mediterranean Area
No full textThe so called “Global Crisis” erupted some three year ago had a devastating impact of European economies and on Mediterranean (MED) Countries. Different States tried different reactions to it, with a strong (but not so effective) coordination of the European Union in this respect. Despite of the efforts for a common reaction, the national different background determined the necessity to implement different ways and means to get out of troubles. In the case of Italy, for example, the huge public debt prevented the Italian Government from the implementation of qualified deficit-spending policies that where the leit motiv in other European States and in the US. Italy pointed on some short scale amendments to tax system, virtually at zero cost. In other words, it amended the way taxes are applied without changing significantly their structural amount (excluding the “once and for all” ones). This approach to taxation (tweaking the way taxes are applied and not their amount) could be another way to interact with MED Countries, different from the one ever used in these cases. More precisely, the author points out the possibility to implement a common concept of permanent establishment for all the business investing in the MED area, and for the southern part of Italy more in particular (considering the business texture of this area and the strongest interactions with other MED States). A common concept of PE (a MED-PE, therefore) based on the OECD one would make investments easier and circulation of capitals too, including the creation of new workplaces with the loss of revenue for the source State possibly compensated by a branch profit tax to be levied on the outbound profits generated by the PE
Reforma educativa; una crítica desde el discurso decolonial de los derechos humanos, a la elite política y la práctica legislativa en México
No full textCAPITALISMO Y EDUCACIÓN: EL FENÓMENO DE LA NUEVA AGENCIA PÚBLICO-PRIVADA DEL ESTADO MEXICANO IMPLEMENTADO EN EL PROGRAMA “ESCUELAS AL CIEN, Y EL PODER ECONÓMICO EN LA ADMINISTRACIÓN EJECUTIVA DEL ESTADO
No full textLa justificación de este trabajo, es la creación de la denominada política pública Certificado de Infraestructura Escolar Nacional (CIEN), que trae aparejada la Reforma Educativa del año 2013 impuesta por el gobierno federal que preside Enrique Peña Nieto. Con la creación de dicho programa, el gobierno federal ha firmado contratos mercantiles de Fideicomiso con instituciones privadas para poder financiar la implementación del programa, hecho que trae como consecuencia el endeudamiento público de las entidades federativas por más de 50 años. El fenómeno a debatir, es el traspaso de responsabilidades que el gobierno federal como fenómeno público y guiado a través de los principios de mercantilización y privatización de la vida en todas sus áreas del capitalismo, está cediendo a la inversión privada. Analizaremos el fenómeno de la privatización de instituciones y programas que el sistema económico dominante ha perpetrado en México desde los años 90´s a partir del desarrollo e implementación del denominado programa Consenso de Washington en Latinoamérica. Por ultimo relacionado a como el sistema capitalista ha dominado todas las áreas de la vida; debatiremos sobre el Consejo Mexicano de Negocios y el poder de decisión que tiene dicho grupo de elite en la toma de decisiones políticas y de gobernabilidad en el país
Constitutional Review and Tax Law: An Analytical Framework
No full textThis Article offers a more comprehensive and substantial approach to constitutional review of the general power to tax and the way tax laws should comply with constitutional rights and principles. The power of Congress to levy taxes is not confined to income taxes; it is broader and much more general. Article I, Section 8 of the Constitution describes the general power of Congress in terms of tax laws as follows: “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States . . . .” This provision contains more than it seems at first glance. First, it says that only the legislature has the power to lay taxes. The legislature represents the people; hence, a tax should be levied only if there is a collective consent of the people, the taxpayers. Second, any tax should be enacted only for the provision of the “common defense and general welfare.” The Author\u27s underlying assumption here is quite clear and straightforward: tax laws are not immune from judicial review and constitutional limitations restrict the power to impose taxes. Taxes should be scrutinized, via judicial review, like any other act of Congress. Any tax may be unconstitutional if it does not provide for the common defense and general welfare, or if it does not represent the collective consent. Furthermore, a tax should not violate any other constitutional rights or interests, e.g., property or equal protection rights
Historia de vida de Typhlonectes natans (Amphibia: Gymnophiona) en América del Sur: aplicaciones potenciales
No full textSe reportan datos actualizados de la historia de vida de Typhlonectes natans en Suramérica. T. natans es una especieacuática, de costumbres fosoriales en condiciones ambientales de extrema sequía. Esta especie es vivípara, conun período de gestación de aproximadamente 31 semanas con camadas de hasta seis neonatos, alcanza la madurezsexual sobre los 38 cm de talla, presenta dimorfismo sexual, los machos poseen la cola más redondeada que lashembras y un órgano copulador espiculado. Las lluvias son un desencadenante de los nacimientos. T. natansconsume alevinos, renacuajos, insectos y posiblemente lombrices de tierra y restos de animales, especialmentepeces. El sentido el olfato es esencial en la captura de sus presas y la comunicación intraespecífica. El tegumentoy la visión complementan su capacidad de comunicación química y funciones ecológicas en los ríos y sistemascenagosos de Suramérica. Los principales predadores de esta especie en Colombia son caimán (Crocodylus fuscus),Lithobates catesbeianus y Symbranchus mormoratus. La reacción típica de esta especie ante cualquier amenaza esla secreción cutánea de una sustancia urticante con potencial promisorio en la industria farmacológica, pues es usadaempíricamente como agente antimicótico en algunos asentamientos humanos en el Departamento del Atlántico. Esdesconocido el estado actual de las poblaciones de T. natans, pero se reporta una extracción continua de los cuerposde agua donde habita, por lo que es relevante el desarrollo de políticas de conservación y de programas de zoocríacon base en los datos conocidos de su biología para un uso racional de este recurso faunístico
Aplicación del Estudio de Métodos y Tiempos: Caso Empresarial. Muebles & Colores La 30
No full textThe work study is a systematic method to increase productivity in a company that seeks to examine and investigate all the factors that influence the efficiency of performance, in the development of this it is recurrent to mention various topics such as working conditions, analysis of operations, process diagrams, among others. The objective of the following project is to analyze production processes applying work study tools in order to find bottlenecks and propose improvements to increase the productivity of the company. For this reason, a visit was made to a company to analyze its productivity and the bottlenecks present in the company's process. This is how a study of methods and times was implemented, allowing a better critical analysis of the process, thanks to which it was possible to establish a better distribution of the process and future proposals for the improvement and growth of the company's productivity.
El estudio del trabajo es un método sistemático para el incremento de la productividad en una empresa que busca examinar e investigar todos los factores que influyen en la eficiencia del desempeño, en el desarrollo de esta es recurrente mencionar diversos temas como las condiciones de trabajo, análisis de operaciones, diagramas de procesos, entre otros. El objetivo del siguiente proyecto es analizar procesos productivos aplicando las herramientas del estudio del trabajo con la finalidad de encontrar cuellos de botellas y proponer mejoras para incrementar la productividad de la empresa. Por esto se realizó una visita a una empresa para analizar su productividad y los cuellos de botella presentes en el proceso de la empresa. Es así como se implementó un estudio de métodos y de tiempos permitiendo un mejor análisis crítico del proceso, gracias a eso se pudo establecer una mejor distribución del proceso y unas propuestas a futuro para el mejoramiento y crecimiento de la productividad de la empresa
Recensione a Y. Edrey, M. Greggi, Bridging a sea. Constitutional and supranational limitations to taxing powers of the States across the Mediterranean Sea (Aracne, 2011)
No full textReview at the congress book of the Mediterranean Research meeting (MRM) held in Montecatini Terme (Italy), on 25-28 March 2009. The author syntesizes the papers presentewd at the meeting, and analyzes its outcomes showing his own conclusions
A mechanistic investigation into candidate markers of telomere-induced senescence in normal human epidermal keratinocytes
No full textPhDTelomere dysfunction is one mechanism of cellular and tissue ageing.
Dysfunctional telomeres in fibroblasts are recognised as DNA double-strand
breaks (DSBs) and trigger the DNA damage pathway of senescence. However,
telomere uncapping in normal human epidermal keratinocytes, via expression
of the dominant negative mutant of the telomere repeat-binding factor 2
(TRF2!B!M), resulted in a senescent-like arrest without a significant DNA damage
response (DDR). This suggests that either keratinocytes are unusually sensitive to
telomere uncapping and the low DDR is sufficient to induce senescence or that
dysfunctional telomeres may also be signalled through an alternative pathway.
Subsequent analysis revealed genes HIST2H2BE, ICEBERG, S100A7 and HOPX as
potential markers for telomere dysfunction-induced senescence (TDIS) since
they were induced by telomere uncapping and seemed to be regulated by
telomerase. The aim of this project was to assess the specificity of these
candidate markers for TDIS and to select the most promising for use as a
biomarker. To this end, keratinocytes were exposed to doses of ionising
radiation, capable of generating transient or permanent damage to the DNA,
or transduced with retroviral constructs expressing p14ARF, p16INK4a, p53 or
TRF2!B!M and the gene expression levels of the candidates assessed after a
recovery period or at the early stages of senescence. Whilst S100A7, HOPX or
ICEBERG were not induced by a transient or persistent DDR or by p16INK4a,
ICEBERG and HOPX were induced by p53 and p14ARF when these were
ectopically expressed at higher levels. Thus, S100A7 seems to be the most
specific early marker for telomere dysfunction in keratinocytes since it was
selectively induced by telomere uncapping via expression of TRF2!B!M and not
by DSBs or by over expression of p14ARF, p53 or p16INK4a. S100A7 may have the
potential to identify cells with telomere dysfunction in human epithelia and
body fluids.
iiiAge U
Las pautas de crianza y su relación con el comportamiento violento dentro de las aulas de clase
No full textEste proyecto de grado titulado: Las pautas de crianza y su relación con el comportamiento violento dentro de las aulas de clase, se desarrolló mediante una revisión sistemática de literatura en la que se buscó documentos relacionados con el tema en las diferentes bases de datos especializadas y repositorios universitarios de Colombia. Lo que se busca con esta investigación, es plasmar en un documento la relación existente entre estas dos temáticas y como ha venido evolucionando en Colombia, dejando de esta manera un documento más actual, el cual cuente con diferentes artículos de referencia para que en el momento que se quiera generar un plan de acción referente al tema, este documento sea una base o punto de partida.Introducción --
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