La base imponible del impuesto a la renta de las empresas en el derecho comparado iberoamericano (Tema Central)

El análisis jurídico comparado de un grupo de países latinoamericanos acerca de la imposición a la empresa es exiguo, probablemente por el vertiginoso cambio de la legislación y por la característica menos gregaria de los expertos de nuestra disciplina. Este estudio, que profundiza sobre la base imponible de la imposición directa sobre la renta, resulta necesario si atendemos el nivel de desarrollo parecido de nuestras realidades sociales y económicas, amén de las características culturales que nos unen y que en ocasiones nos demandan precisamente estas reflexiones. La unidad del tronco jurídico y las obvias relaciones con España ameritan su inclusión en esta indagación.

Los orígenes jurídicos del sistema político imperial español y su influencia en las Américas (Estudios)

Este ensayo examina la naturaleza jurídica y política del imperio español en América y sus orígenes medievales. Con el fin de ofrecer un nuevo enfoque para estudiar la relación entre España y sus posesiones americanas, este trabajo propone una revisión de la tradición jurídica española. El estudio de la evolución de los conceptos de soberanía, representación y jurisdicción permite dilucidar los elementos constitutivos de las relaciones entre las diversas entidades políticas como mecanismo de comprensión del desarrollo de la cultura política de América Latina. De acuerdo a las características del sistema jurídico político en la época virreinal, la dispensación de la justicia y la práctica judicial constituyeron el eje de las relaciones entre la autoridad imperial y sus periferias. El artículo sostiene que la práctica judicial estuvo llena de sentido político y se convirtió en un medio de inclusión y representación.

Estudio comparativo de las actitudes hacia elmurciano.

The aim of this study is to measure and analyse the attitudes towards a linguisticvariety called murciano. This variety is a regional standard of Spanish, namely, theSpanish talked in Murcia, a city located in the South of Spain.There are two groups of informants in this study. The first group is composed of12 people from Murcia and the second group consists of 12 people who know thevariety of murciano but are not natives from the city of Murcia. The methodapplied is the indirect method matched guise. The informants listened to fourdifferent recordings of voices acting as either a Spanish speaking person or amurciano speaking person. Ten short questions related with the voices were askedto the informants, who gave their answers on a Likert attitude scale.The results show that the attitudes towards murciano and the standard Spanishdiffer in both groups of informants. The group of natives from Murcia show morepositive attitudes toward the variety murciano than the group of non-natives fromMurcia. However, when the results towards the variety murciano and the standardSpanish are compared with each other, it is the standard Spanish the one thatreceives more positive valuations. In addition, the observations show that thegroup of non-natives from Murcia are more critical and negative in their attitudestoward the different linguistic varieties than the group of natives from Murcia.

Informe del Décimo Período de Sesiones del Comité de Desarrollo y Cooperación del Caribe, Puerto España, Trinidad y Tabago, 27 a 29 de octubre de 1987 = Report of the Tenth Session of the Caribbean Development and Co-operation Committee, Port-of-Spain, Trinidad and Tobago, 27-29 October 1987

Contiene resumen de las decisiones y recomendaciones, organizacion del periodo de sesiones, resumen de los documentos, resoluciones adoptadas y lista de participantes.

Informe de la Segunda Reunión del Comité Examinador del Comité de Desarrollo y Cooperación del Caribe (CDCC), Puerto España, 20 febrero 1986 = Report of the Second Meeting of the Review Committee of the Caribbean Development and Co-operation Committee (CDCC), Port-of-Spain, 20 February 1986 = Rapport de la Deuxième Réunion du Comité d'Examen du CDCC, Port-of-Spain, 20 février 1986

Informe de la reunion que tuvo por objetivo principal examinar las actividades de los organismos especializados y otros organos en relacion con el programa de trabajo del CDCC en lo que concierne a la coordinacion del programa.

Costumbrismo, hispanismo e caráter nacional em Las mujeres españolas, portuguesas y americanas: imagens, textos e política nos anos 1870

Pós-graduação em História - FCLAS

El ámbito temático: un análisis de dominio de las conferencias nacionales y regionales de ISKO (Brasil, España y América del Norte)

This article is the result of a domain analysis of the articles published in the congresses of ISKO in Brazil, Spain and North America, aiming at identifying the themes and scientific collaboration characteristics, as an input for future studies on research trends and promoting the growth of the participation in each community. So it was characterized as an exploratory research focused on the analysis domain. The results showed that the Brazilian, North American and Iberian ISKO Chapters have been building a large space of scientific production with some convergent subjects like the epistemological questions, but also considering the regional specific ones. In this vein, the presence of researchers in the three studied academic spaces reveals a concern on establishing dialogical basis in KO research, whose main research institutions are São Paulo State University (UNESP, Brazil), University of Wisconsin Milwaukee (UWM, United States) and University Carlos III de Madrid (UC3M, Spain), which have deeply intensified their collaboration in joint publications.

Características de las experiencias españolas de presupuesto participativo: intento de encuadramiento en una tipología

Participatory Budgeting (PB) is an innovative methodology of public budget management. It includes the common citizen in decision-making process, which does not happen in traditional budget processes. PB emerged in Brazil in the last two decades of the last century (Porto Alegre’s experience is the best known model) and spread to several countries since then. The spread of the practice has produced significant changes in relation to the original proposals, requiring the efforts of analysts to identify them in different situations, carried out by different political actors, with different objectives. Pires and Pineda (2008a) proposed a typology of PB sought to contemplate the experiences from the simplest to the most daring and less sophisticated to the pretentious, so as to allow assessment of the maximum number of cases. In this article the Spanish experiences of PB are characterized from this typology, highlighting its most relevant aspects. It is a useful study to understand the evolution of PB in Spain, but also to continue the effort to better define what is and can become the participatory budget as a possible tool for improving the management of local public finance and democracy