Results 51 to 60 of about 315,454 (161)

Vicios de inconstitucionalidad del impuesto de normalización tributaria incluido en la ley 1739 de 2014 [PDF]

open access: yes, 2015
El proyecto de investigación se enfoca en el análisis en un tema de gran relevancia para el derecho tributario en la época actual, toda vez que el gobierno logró sacar avante una reforma tributaria con la que pretende ajustar huecos fiscales, y en la ...
Botero Montes, Carlos Andrés
core  

The Farm Workforce Modernization Act: Finding Common Ground at the Crossroads of Immigration and Labor Policy

open access: yesRural Sociology, Volume 91, Issue 1, March 2026.
ABSTRACT This case study of the 2019 Farm Workforce Modernization Act explains how immigration policy is framed and how compromise is generated among legislators and interest groups with conflicting goals. This research relies on a content analysis of publicly available primary documents dating from 2019 to 2020, and a qualitative survey of 20 ...
Margaret Gray   +2 more
wiley   +1 more source

When property becomes rent

open access: yesAmerican Ethnologist, Volume 53, Issue 1, Page 45-56, February 2026.
Abstract For millions of working‐class Mexicans, property has turned into rent. This transformation has fundamentally dislocated social reproduction in Mexico by eroding households’ ability to envision themselves as holders of patrimony and as lasting social formations. To understand how and to what effect property turned into rent, we must look to the
Inés Escobar González
wiley   +1 more source

Enabling conditions for conservation on Indigenous and community lands

open access: yesConservation Biology, Volume 40, Issue 1, February 2026.
Abstract Despite increasing evidence and general acceptance in global environmental policy of the significant role of Indigenous Peoples and local communities (IP&LC) in biodiversity conservation and climate change mitigation, an implementation gap remains between global policy and how conservation plays out on the ground.
Stephanie Brittain   +3 more
wiley   +1 more source

The punitive fiscal law and its independence from fiscal law in the light of human rights.

open access: yesRevista de Derecho Fiscal
En este estudio se analiza la emancipación del derecho fiscal sancionador respecto al derecho fiscal, en sus aspectos sustantivo y procedimental. Aspectos que se materializan respectivamente por medio del derecho a castigar y del poder tributario que ...
Alejandro Díaz Reyes
doaj   +1 more source

Understandings and critiques of biocultural diversity conservation and future recommendations for conservation actors

open access: yesConservation Biology, Volume 40, Issue 1, February 2026.
Abstract As biocultural approaches to conservation gain traction (e.g., through international commitments to Indigenous Peoples and local communities) and external conservation actors increasingly seek to engage with on‐the‐ground holders of biocultural diversity, improved understanding is needed of what biocultural diversity means.
Natalie D. L. York
wiley   +1 more source

El régimen fiscal de las cooperativas y el Derecho de la Unión Europea [PDF]

open access: yes, 2016
El régimen jurídico y económico de las cooperativas presenta una serie de limitaciones que, en gran medida, derivan del respeto a los principios cooperativos y de concepciones restrictivas del concepto de cooperativa y de cooperativismo.
Aguilar Rubio, Marina
core   +4 more sources

The Dynamics of Coordination and Actor Movements in Advocacy Coalitions: A Theoretical Longitudinal Perspective Within the ACF

open access: yesPolitics &Policy, Volume 54, Issue 1, February 2026.
ABSTRACT This theoretical article examines the dynamics of stability and change in public policy coalitions using the Advocacy Coalition Framework as a foundation. We focus on how intra‐coalition and inter‐coalition coordination serves as a causal factor influencing the stability of coalition composition and the mobility of actors over time, especially
Dyego Alves da Silva   +2 more
wiley   +1 more source

Dirección de la investigación por el Ministerio Fiscal y nuevo modelo procesal penal [PDF]

open access: yes, 2011
Tras la aprobación de los Anteproyectos por los que se reforma el sistema de investigación y enjuiciamiento penal, se inicia una etapa de reflexión y debate sobre una nuevo modelo de proceso penal en el que se parte de dos pilares básicos, como son la ...
González Cano, María Isabel
core  

Academic Freedom as a Contested Public Good: Ideology, Trust and Public Attitudes in the UK and Japan

open access: yesPolitics &Policy, Volume 54, Issue 1, February 2026.
ABSTRACT Academic freedom is widely regarded as a cornerstone of democratic society, yet its public legitimacy remains contested. This article examined how citizens in two democracies (Japan and the United Kingdom) understand and evaluate academic freedom across different issue domains.
Steven David Pickering   +2 more
wiley   +1 more source

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