Results 21 to 30 of about 328 (174)

La gestión fiscal como presupuesto sustantivo y procesal de la responsabilidad fiscal

open access: yesControl Visible
El concepto de la gestión fiscal es un presupuesto de la responsabilidad fiscal, y solo en la medida en que se produzca una conjunción entre la conducta desplegada por el agente (público o privado) a partir de una competencia o habilitación ...
Uriel Amaya
doaj   +1 more source

Fraude fiscal

open access: yesEunomia, 2014
En las sociedades democráticas contemporáneas la persistencia del fraude fiscal denota una socialización inadecuada en los valores éticos de justicia y solidaridad. No implica únicamente la existencia de conductas ilícitas.
Ruth Martinón
doaj   +1 more source

Corporate Quasi‐Sovereignty: Big Tech and the Politics of Sovereign Authority in the Digital Age

open access: yesPolicy Studies Journal, Volume 54, Issue 3, August 2026.
ABSTRACT As private technology firms expand their control over critical infrastructures, questions of sovereignty and governance are increasingly displaced from states to corporate actors. Existing scholarship on sovereignty assumes that authority is either monopolized by states or shared through institutionalized public–private arrangements.
Chee Hae Chung, Bryce J. Dietrich
wiley   +1 more source

Responsabilidade Fiscal: uma obra inacabada

open access: yesRevista Controle - Doutrina e Artigos, 2009
 Uma das reformas mais profundas estabelecidas no ambiente institucional brasileiro na última década foi, sem nenhuma margem de dúvida, a responsabilidade fiscal com princípio vetor da administração pública que foi densificado com a edição da Lei de Responsabilidade Fiscal (LC nº 101/00).
Afonso, José Roberto R.   +1 more
openaire   +2 more sources

Care Without Justice: Moral Obligation and Food Politics in an Authoritarian Moment

open access: yesAntipode, Volume 58, Issue 4, July 2026.
ABSTRACT Contemporary food politics is often grounded in a normative alignment of care and justice, in which attentiveness to vulnerability, embodiment, and lived experience is understood to reinforce commitments to equity, redistribution, and institutional responsibility. This synthesis has been central to food justice scholarship.
Michael S. Carolan
wiley   +1 more source

¿Un país de irresponsables?: Filming Responsibility for Environmental Harm in the Judicialised Matanza‐Riachuelo River Basin

open access: yesBulletin of Latin American Research, Volume 45, Issue 3, July 2026.
ABSTRACT This article explores how documentary film constructs responsibility for environmental harm in response to the Argentine Supreme Court's 2008 ruling on the polluted Matanza‐Riachuelo river basin. Through an interdisciplinary dialogue between socio‐legal, film and cultural studies, the analysis explores how three documentaries envisage ...
Oliver Wilson‐Nunn
wiley   +1 more source

Austere Moral Ecologies and Artificial Agents

open access: yesModern Theology, Volume 42, Issue 3, Page 592-611, July 2026.
Abstract There are underappreciated moral costs for deploying artificially intelligent agents in our present bureaucratically and market‐structured world. Currently, AI systems lack the interiority and mutual vulnerability required for genuine moral relationality.
Manuel Vargas
wiley   +1 more source

Alcance de la responsabilidad fiscal bajo la Ley 610 de 2000: Estudio de las expresiones “con ocasión” y “por contribución”

open access: yesIustitia
Este artículo examina el alcance de la responsabilidad fiscal bajo la Ley 610 de 2000 en Colombia, centrando su análisis en las expresiones "con ocasión" y "por contribución" y su impacto en la determinación de responsabilidad de servidores públicos y ...
José Ángel Martínez Castro
doaj   +1 more source

¿Los mecanismos de control fiscal son eficaces en la lucha contra la corrupción?

open access: yesControl Visible, 2021
El artículo revisa la jurisprudencia sobre la naturaleza resarcitoria y no sancionatoria del proceso fiscal. Cuando se asume que los fallos de responsabilidad fiscal tienen por objetivo la recuperación del patrimonio público y no la sanción de la ...
Gustavo Quintero Navas
doaj   +1 more source

Policy, Waste, and Power: Textile Dumping in Chile's Atacama Desert

open access: yesLatin American Policy, Volume 17, Issue 2, June 2026.
ABSTRACT Globally, 87% of textile fibers end up incinerated or in landfills, with Chile bearing the brunt of this crisis. Every year, 39,000 tons of discarded clothing are illegally dumped in the Atacama Desert, turning it into a sacrifice zone for the Global North's waste economy.
Emma Minerva Brambilla
wiley   +1 more source

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