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This book is composed by the papers accepted for presentation and discussion at The 2019 International Conference on Information Technology & Systems (ICITS'20), held at the Universidad Distrital Francisco José de Caldas, in Bogotá, Colombia, on 5th to 7th February 2020. ICIST is a global forum for researchers and practitioners to present and discuss recent findings and innovations, current trends, professional experiences and challenges of modern information technology and systems research, together with their technological development and applications. The main topics covered are: information and knowledge management; organizational models and information systems; software and systems modelling; software systems, architectures, applications and tools; multimedia systems and applications; computer networks, mobility and pervasive systems; intelligent and decision support systems; big data analytics and applications; human–computer interaction; ethics, computers & security; health informatics; information technologies in education.
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This edition of well over 50,000 entries not only updates its predecessor but considerably increases the coverage of Latin America and Eastern Europe. I have been aided in this work by two colleagues at Glasgow University Library, Dr Lloyd Davies and Barbara MacMillan, and in general revision by Kate Richard. Close on 20% of the text has been altered. The equivalences, introduced into the last edition, linking acronyms in different languages for the same organization, have been extended. New to this edition is the cross-referencing between a defunct organization and its successor. Otherwise the policies adopted in previous editions have been retained: strictly local organizations are omitted...
International trade agreements have often been criticized for limited attention to the rights of workers. The North American Agreement on Labor Cooperation (NAALC), a side agreement to the North American Free Trade Agreement (NAFTA), stands out for linking labor rights provisions to a U.S. trade agreement. Kevin J. Middlebrook provides a comprehensive and systematic examination of the NAALC, assessing its efficacy in protecting workers’ rights over the entire period it was in effect and demonstrating its broader significance for the role of trade and labor standards in U.S. foreign policy. Placing the NAALC in comparative context, Middlebrook considers various ways of promoting workers’ ...
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El derecho se entiende hoy como una herramienta idónea para producir cambios en las sociedades y atender las necesidades y desafíos modernos, lo cual era casi impensable hace algunos años; se concibe como un medio para formar profesionales, pero, ante todo, abogados que son conscientes de su rol transformador en un contexto social con amplias necesidades. Por ello, la preocupación actual de las universidades y organizaciones sociales en el mundo, es formar líderes propositivos, apropiados de su papel como ciudadanos, con gran sentido social y de pertenencia, con destacadas habilidades para incidir en la formación de leyes, sentencias y políticas públicas, y resolver problemas cotidia...
Esta obra analiza el atemporal conflicto entre los contribuyentes y las administraciones fiscales sobre los límites de la legítima planeación tributaria y las conductas elusivas, en el marco de la cláusula general antiabuso incorporada por Ley 1607 de 2012. En este análisis se desarrollan los conflictos entre principios jurídicos cardinales para el derecho tributario y se abordan conceptos que han pretendido delimitar esa sinuosa frontera, incluyendo las teorías importadas desde el derecho privado y los desarrollos logrados a partir del análisis económico, para facilitar al lector el análisis de los antecedentes doctrinales y jurisprudenciales del contexto colombiano. Se desarrollan los elementos configurativos y las condiciones de realización de abuso de acuerdo con la norma colombiana, junto con las facultades extraordinarias concedidas a la administración fiscal, para recaracterizar las operaciones fraudulentas y concluir sobre su aplicabilidad práctica.