27,401 research outputs found

    Spain and the Philippines in the protection of the right to a reasonable time in criminal proceedings

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    The subject of this work deals with the right of every person, provided in Article 6.1 of the European Convention on Human Rights, to a hearing within a reasonable time, specifically in criminal proceedings. This right, which in Spain enjoys constitutional protection in Article 24.2 and gives rise to a reduction of the penalty through the application of a mitigating circumstance, provided in article 21.6 of the Criminal Code, also constitutes an object of protection in the Philippines through Article III Section 14 of its Constitution or through the Speedy Trial Act, among other regulations. The legal configuration of this right in both legal systems has been specially conditioned by case-law but in different senses. Thus, on the one hand, in Spanish law the mitigation applicable to the penalty was introduced into the Criminal Code in 2010 on the basis of a consolidated case-law practice, influenced by the requirements contained in the judicial decisions of the European Court of Human Rights, which pay attention to the circumstances of the specific case, instead of requiring predetermined deadlines. On the other hand, the protection of this right in the Philippine Law, and in particular, the case-law of the Supreme Court, has closely followed the case-law of the United States to interpret the constitutional right to speedy trial, in addition to constitutionally demanding deadlines which the courts must respect. In conclusion, the present paper intends to compare the two systems, to firstly determine whether in both cases this issue is addressed from the same approach, since in the Spanish case the term used is ‘reasonable time’ while in the Filipino ‘speedy trial’; secondly, to study the requirements of both legal systems; and, thirdly, to evaluate them to consider whether, in both cases, the protection of this procedural guarantee of great relevance is ensured.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

    Is the bulbus arteriosus of fish homologous to the mamalian intrapericardial thoracic arteries?

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    El resumen aparece en el Program & Abstracts of the 10th International Congress of Vertebrate Morphology, Barcelona 2013.Anatomical Record, Volume 296, Special Feature — 1: P-089.Two major findings have significantly improved our understanding of the embryology and evolution of the arterial pole of the vertebrate heart (APVH): 1) a new embryonic presumptive cardiac tissue, named second heart field (SHF), forms the myocardium of the outflow tract, and the walls of the ascending aorta (AA) and the pulmonary trunk (PT) in mammals and birds; 2) the bulbus arteriosus (BA), previously thought to be an actinopterygian apomorphy, is present in all basal Vertebrates, and probably derives from the SHF. We hypothesized that the intrapericardial portions of the AA and the PT of mammals are homologous to the BA of basal vertebrates. To test this, we performed 1) a literature review of the anatomy and embryology of the APVH; 2) novel anatomical, histomorphological, and embryological analyses of the APVH, comparing basal (Galeus atlanticus), with apical (Mus musculus and Mesocricetus auratus) vertrebrates. Evidence obtained: 1) Anatomically, BA, AA, and PT are muscular tubes into the pericardial cavity, which connect the distal myocardial outflow tracts with the aortic arch system. Coronary arteries run through or originate at these anatomical structures; 2) Histologically, BA, AA, and PT show an inner layer of endothelium covered by circumferentially oriented smooth muscle cells, collagen fibers, and lamellar elastin. The histomorphological differences between the BA and the ventral aorta parallel those between intrapericardial and extrapericardial great arteries; 3) Embryologically, BA, AA, and PT are composed of smooth muscle cells derived from the SHF. They show a similar mechanism of development: incorporation of SHF‐derived cells into the pericardial cavity, and distal‐to‐proximal differentiation into an elastogenic cell linage. In conclusion, anatomical, histological and embryological evidence supports the hypothesis that SHF is a developmental unit responsible for the formation of the APVH. The BA and the intrapericardial portions of the great arteries must be considered homologous structures.Proyecto P10-CTS-6068 (Junta de Andalucía); proyecto CGL-16417 (Ministerio de Ciencia e Innovación); Fondos FEDER

    Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos

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    Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates. Some authors point to a misinterpretation of required competencies by students, based on a stereotyped image of accounting that could lead to a possible self-selection bias. The main objective of this paper is study the perceptions on accounting in a sample of Mexican students enrolled in different degrees and courses. Our results, contrariwise to previous research, suggest that entry level students do not present a stereotyped perception on accounting and that those views do not differ substantially from other students at business of law degrees. Furthermore, our results do not support the negative effects of accounting education on students’ perceptions, at least for Mexican students.Tanto los posicionamientos de instituciones contables como los resultados de la investigación recogen la existencia del llamado gap de expectativas, una divergencia entre los requisitos en capacidades para tener éxito en la profesión contable y las capacidades que tienen los recién graduados. Algunos autores apuntan a una interpretación errónea de los requisitos profesionales por parte de los estudiantes, basada en una visión estereotipada de la contabilidad, lo que puede llevar a un sesgo de autoselección. El principal objetivo de este trabajo es analizar las percepciones sobre la contabilidad de una muestra de estudiantes mexicanos matriculados en distintas carreras y cursos. Nuestros resultados, al contrario de los obtenidos por otros trabajos sugieren que los estudiantes de nuevo ingreso no tienen una visióin estereotipada de la contabilidad y que esta visión no difiere sustancialmente de la de sus compañeros en carreras cercanas (administración de empresas y derecho). Aún más, los resultados no evidencian un empeoramiento de esta imagen debido al efecto de los primeros cursos en contabilidad, al menos para los alumnos en Méxic

    Corporate criminal liability: similarities and differences between Spain and Philippines

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    This paper focuses on the topic of corporate criminal liability and the common and opposite aspects that regimes of Spain and The Philippines have. On the one hand, in Spain, criminal liability of legal persons has suffered a deep reform with the organic law 1/2015, after being introduced in year 2010. This reform has brought important modifications and news, as the creation of an exemption of liability through the adoption of compliance programs. On the other hand, corporate criminal liability is more limited in The Philippines, being criticized by the doctrine that, rather to impose this kind of liability to companies, natural persons as directors, officers or employees of the corporation are the only ones considered responsible for some crimes. The analysis of both regimes, the Spanish and the Philippines one, will comprise different aspects of the issue as the crimes for which companies can be criminally liable, the ways to require to them criminal liability or their exemption of it and the possible sanctions that can be imposed. The comparative study will bring out the positive and the negative points of both regimes.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

    Energy efficiency and integration of urban electrical transport systems: EVS and metro-trains of two real European lines

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    Transport is a main source of pollutants in cities, where air quality is a major concern. New transport technologies, such as electric vehicles, and public transport modalities, such as urban railways, have arisen as solutions to this important problem. One of the main difficulties for the adoption of electric vehicles by consumers is the scarcity of a suitable charging infrastructure. The use of the railway power supplies to charge electric vehicle batteries could facilitate the deployment of charging infrastructure in cities. It would reduce the cost because of the use of an existing installation. Furthermore, electric vehicles can use braking energy from trains that was previously wasted in rheostats. This paper presents the results of a collaboration between research teams from University of Rome Sapienza and Comillas Pontifical University. In this work, two real European cases are studied: an Italian metro line and a Spanish metro line. The energy performance of these metro lines and their capacity to charge electric vehicles have been studied by means of detailed simulation tools. Their results have shown that the use of regenerated energy is 98% for short interval of trains in both cases. However, the use of regenerated energy decreases as the train intervals grow. In a daily operation, an important amount of regenerated energy is wasted in the Italian and Spanish case. Using this energy, a significant number of electric vehicles could be charged every day

    Temporal projection of an input-output tables series for the region of Asturias

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    The interest on regional economics has strongly developed in the lastest decades; however, and in spite of the great extension of the information that statistical sources of data offer to economic researchers, one of the major problems arising with these kind of studies still keep being the lack of data. Regional studies can be focused from several points of view, one of these is the input-output framework. This method allows the economic researcher to analyze the intersectorial relationship underlying on a economy in a joint way, as well as the aggregate demand, so it makes feasible to get a integrated knowledge of economic activity. This technique is a key part on the konwledge of a region, because supplies the necesary information to study the economic situation of the mentioned region. However, its use now at days is quite restricted because the discontinuity in the publications of the input-output (IO) tables by statistical agencies, as well as the long time is necessary to wait between each published table. Specifically, focusing the problem on the region of Asturias (north of Spain), the last available input-output table was made for 1995, having been published in 1999. Having account this situation, we believe that for an effective and rigorous application of this kind of analysis a previous step we must take is the input-output tables series estimation. The input-output table elaboration is a work that implies a great effort to get statistical information, as well as a very high cost on every kind of resources. So, the IO tables obtaining by the use of indirect (semidirect) methods of estimation would reduce the needs for information and material and human resources. The information theory is being applied in the latest decades as a very flexible tool that allows to estimate the IO tables coeficients when the available data are not perfectly consistent. Our aim in this work is to make a comparison between the cross entropy method, an information theory derivated thecnique, and the biproportional RAS method, with a long tradition on applied works (Robinson et al. 1998, Mc Dougall, 1999). On a second stage, and basing on the conclusions for the previous comparison and our information availabilities, we will estimate the the input-output tables series corresponding to the region of Asturias for the years 1995-2000. For this estimation, we will apply a cross-time analysis taking as starting point the IOT for Asturias in 1995.

    Vocation, motivation and approaches to learning: a comparative study

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    Purpose – The individual characteristics of students can have a strong influence on the success of the adopted innovations in terms of their transferability and sustainability. The purpose of this paper is to compare the motivations and approaches to learning on degrees with differing vocational components. Design/methodology/approach – Self-Determination Theory (SDT) and approaches to learning framework were used as theoretical background. Questionnaires were used to generate data. The sample was composed by 270 students enroled on differing degrees in term of motivation (accounting and nursing). Findings – The results reveal differences in the approaches to learning and motivation between nursing and accounting students. Nursing degree seem to attract more internally motivated students, presenting significantly higher scores in terms of deep approach and lower scores on surface approach. Significant relationships where found between motivation and approaches. Research limitations/implications – Data are obtained from students studying at a specific university in two degrees. Practical implications – The result suggest that different degrees could attract students with different motivations and approaches to learning. Educators must be aware of which type of students are being attracted to their classrooms, because the inconsistencies between the students’ motives and approaches, the way the contents are presented, the pedagogy and the assessment system could result in poorer learning and failure to transfer or sustain innovations. Originality/value – This paper adds to the very scarce literature linking motivation and approaches. The implications for curriculum design and delivery and specifically for assessment design are of interest for educators.Junta de Andalucía – FEDER (Proyectos de Excelencia: SEJ-02670
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