Suchergebnisse

Since the last Ad Hoc Liaison Committee (AHLC) meeting, the PA has continued to strengthen its institutions, delivering public services and promoting reforms that many existing states struggle with. The quality of its public financial management (PFM) has further improved. Education and health in the West Bank and Gaza (WB&G) are highly developed, comparing favorably to the performance of countries in the region as well as globally. Ultimately, sustainable economic growth in WB&G can only be underpinned by a vibrant private sector. The latter will not rebound significantly while Israeli restrictions on access to natural resources and markets remain in place, and as long as investors are deterred by the increased cost of business associated with the closure regime. Education and health indicators for WB&G are impressive and reflect extensive coverage of the population, but a focus on improving the quality of these services remains warranted. Similarly, education investments take time to mature. While the PA is already implementing an education sector plan that highlights the importance of improving the quality of education, the relevance of graduates' skills remains an area requiring further attention. This report will therefore reflect on recent growth trends but also on the future trade regime and employability of the WB&G labor force.

The assessment of accounting and auditing (A&A) practices in Sudan is part of the joint initiative of the World Bank and the International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC A&A assessment focuses on strengths and weaknesses of the corporate accounting and auditing environment that influence the quality of corporate financial reporting and involves a review of both mandatory requirements and actual practices. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on recent global experiences and good practice in the field of corporate financial reporting and auditing. This assessment used a diagnostic template developed by the World Bank to facilitate collection of information, which was complemented by findings of a due diligence exercise based on meetings with key stakeholders conducted by World Bank staff. The assessment was carried out ensuring participation from the in-country major stakeholders such as regulators of corporate entities, banks and similar financial institutions, professional accountants, bankers and investment analysts, preparers of financial statements, auditors, academics, and representatives from the leading trade bodies. The main purpose of this ROSC A&A assessment is to assist the Government of Sudan in strengthening the private sector's accounting and auditing practices, along with enhancing financial transparency in the corporate sector.

Als Irak-Experte, der von 1998 bis 2000 das Programm "Öl für Lebensmittel" als UN-Mitarbeiter in Bagdad koordinierte, analysiert Hans-C. Graf Sponeck sowohl diese Intervention als auch die in diesem Rahmen verhängten Sanktionen sowie die Polititk der Diktatur im Irak und liefert eine ebenso kenntnisreiche wie luzide Kritik. Im Zentrum des Buches steht die Frage, wie sich die ökonomischen Sanktionen auf das alltägliche Leben im Irak auswirkten. Wem nützte das Programm wirklich? Welche Rolle spielte der Sicherheitsrat und in ihm die einzelnen Mitgliedstaaten? Und gab und gibt es Alternativen zur Irak-Politik der UN? Bei der Beantwortung dieser Fragen greift Graf Sponeck auf bislang unveröffentlichte interne UN-Dokumente zurück. Auf der Basis dieses Materials und nach Auswertung von zahlreichen Gesprächen mit irakischen Politikern (darunter Saddam Hussein), UN-Entscheidungsträgern (wie Generalsekretär Kofi Annan), Mitgliedern des UN-Sicherheitsrates und vor allem mit der vor Ort betroffenen irakischen Bevölkerung ist es dem Autor möglich, ein detailliertes Bild der Sanktionspolitik und ihrer Folgen sowie der innenpolitschen Lage zu zeichnen.

Abstract_THE ORIGINS OF THE EUROPEAN IDEA Despite its historical divisions, Europe was built on a shared set of ideas, ranging from Greco-Latin humanism to the principles of the French Revolution. Before the people of Europe achieved the unification of their continent by the force of law, several other figures – emperors, princes and conquerors – envisaged a single space "ruled by one Crown". Over the centuries, many philosophers, writers and legal experts developed theories on the rapprochement of the peoples of Europe.

International audience ; Why do some societies have political institutions that support productively inefficient outcomes? And why does the political power of elites vested in these outcomes often grow over time, even when they are unable to block more efficient modes of production? We propose an explanation centered on the interplay between political and cultural change. We build a model in which cultural values are transmitted inter-generationally. The cultural composition of society, in turn, determines public-goods provision as well as the future political power of elites from different cultural groups. We characterize the equilibrium of the model and provide sufficient conditions for the emergence of cultural revivals. These are characterized as movements in which both the cultural composition of society as well as the political power of elites who are vested in productively inefficient outcomes grow over time. We reveal the usefulness of our framework by applying it to two case studies: the Jim Crow South and Turkey's Gülen Movement.

International audience ; Why do some societies have political institutions that support productively inefficient outcomes? And why does the political power of elites vested in these outcomes often grow over time, even when they are unable to block more efficient modes of production? We propose an explanation centered on the interplay between political and cultural change. We build a model in which cultural values are transmitted inter-generationally. The cultural composition of society, in turn, determines public-goods provision as well as the future political power of elites from different cultural groups. We characterize the equilibrium of the model and provide sufficient conditions for the emergence of cultural revivals. These are characterized as movements in which both the cultural composition of society as well as the political power of elites who are vested in productively inefficient outcomes grow over time. We reveal the usefulness of our framework by applying it to two case studies: the Jim Crow South and Turkey's Gülen Movement.

International audience ; The ambition of this contribution is to present in a synthetic way the significant legal and factual information updating peace operations. It is not intended to offer a substitute for the incomparable pool of factual and statistical information that constitutes, for example, the directory of the practice of the United Nations Security Council (https://www.un.org/ securitycouncil/en/content/directory/subsidiary-organs-overview) or the databases of the website peacekeeping.un.org, or even the SIPRI yearbook. The reader will nevertheless be able to find there a complementary and useful source of legal information relating to peace operations. The contribution will successively address the UN peace operations, whether or not they have a force mandate, the missions created, completed or in transition, then the impact of the reform of the UN peacekeeping system. on peace operations and finally operations carried out in cooperation between the United Nations and regional and sub-regional organizations. ; L'ambition de cette contribution est de présenter de manière synthétique les informations juridiques et factuelles marquantes mettant à jour les opérations de paix. Elle ne vise pas à offrir un substitut au vivier incomparable d'informations factuelles et statistiques que constituent par exemple le répertoire de la pratique du Conseil de sécurité des Nations Unies (https://www.un.org/securitycouncil/fr/content/repertoire/subsidiary- organs-overview) ou bien les bases de données du site internet peacekeeping.un.org, ou bien encore le SIPRI yearbook. Le lecteur pourra néanmoins y trouver une source complémentaire et utile d'informations juridiques relatives aux opérations de paix. La contribution abordera successivement les opérations de paix de l'ONU, qu'elles disposent ou non d'un mandat de force, les missions créées, achevées ou en transition, puis l'impact de la réforme du système onusien de maintien de la paix sur les opérations de paix et enfin les opérations menées en coopération entre l'ONU et les organisations régionales et sous-régionales.

La coopération transfrontalière en Europe émerge dans les années 1960, dans le cadre de jumelages entre municipalités et sur la toile de fond marqué par la construction de la Communauté économique européenne (CEE). Elle se développera sous l'impulsion du Conseil de l'Europe – qui promouvra les relations de bon voisinage entre les autorités locales des États concernés, et de la CEE – qui mettra en place un système d'accords de coopération transfrontalière entre les pays communautaires, ainsi qu'avec les pays voisins. La convention-cadre européenne sur la coopération transfrontalière entre collectivités ou autorités territoriales (la « Convention de Madrid ») a été signée par les États membres du Conseil de l'Europe le 25 mai 1980. Son texte a été renforcé par deux protocoles additionnels dédiés à la coopération transfrontalière (en 1995) et interterritoriale (en 1998). [.]

This Inventory of institutional sources consulted is an output of the major research project dedicated to the European vocation and achievements of Pierre Werner, a former Prime Minister, Finance Minister and Foreign Minister of Luxembourg, unanimously recognised as one of the architects of Economic and Monetary Union. The first stage of the research was particularly focused on the plan for the establishment by stages of an economic and monetary union (more widely known as the Werner Report or the Werner Plan), drawn up by a group of experts chaired by Pierre Werner and officially presented on 8 October 1970 in Luxembourg.

2004 was a good year for doing business in most transition economies, the World Bank Group concluded in its Doing Business in 2005 survey, the second in its series tracking regulatory reforms aimed at improving the ease of doing business in the world's economies. However, the survey found that conditions for starting and running a business in poorer countries were consistently more burdensome than in richer countries. The top 5 economies on the ease of doing business were, in order: New Zealand, United States, Singapore, Hong Kong (China), and Australia. Slovakia was the leading reformer, together with Lithuania breaking into the list of the 20 economies with the best business conditions. The major impetus for reform in 2003 was competition in the enlarged European Union. Doing Business in 2004 presented indicators in 5 topics (starting a business, hiring and firing workers, enforcing contracts, getting credit and closing a business), so this report updates these measures. There are two additional sets: registering property and protecting investors. The indicators are used to analyze economic and social outcomes, such as productivity, investment, informality, corruption, unemployment, and poverty, and identify what reforms have worked, where and why.

This paper aims to investigate the concept, context and socio-economic consequences of fiscal competition in the integrated economic space of EMU in completion, to pinpoint the positive and negative factors at work via a case study of the Benelux countries – both founder members of the EU and pioneers of EMU – and to examine the impact on European and international regulations in the field. In particular, it will endeavour to provide a comprehensive interpretation of fiscal policy in the Benelux countries via a comparative approach and from a historical perspective. It will look at the development of respective domestic fiscal policies, driven by national interests and by membership of a Community that is subject to requirements in terms of harmonisation and taxation, but also by constant contact (and frequent clashes) with the multilateral international environment.

Adam N. Michel


Ways and Means Committee Republicans recently introduced the American Families and Jobs Act, an economic tax package that addresses significant ongoing tax increases on domestic investment built into the 2017 Tax Cuts and Jobs Act. Most of the Republicans' major proposed changes in the American Families and Jobs Act expire after 2025, worsening current tax uncertainty and obscuring the necessary reforms' fiscal cost.
Other than permanence, the American Families and Jobs Act could be significantly improved by adding Universal Savings Accounts for family savings flexibility and neutral cost recovery for currently excluded building investments. The proposed legislation includes a series of other reforms, many that are good and a few that are misguided.
The package is comprised of three bills: the Tax Cuts for Working Families Act (H.R. 3936), the Small Business Jobs Act (H.R. 3937), and the Build It in America Act (H.R. 3938). Here is a brief summary of the most important provisions.
Expensing. The central pro‐​growth component of the package is the extension of full business expensing for R&D, equipment, and machinery. As I recently explained in a Cato brief, the normal tax rules require businesses to deduct their investment spending over time (between 3 and 39 years). Especially during times of high inflation, such as the current economic climate, these rules increase the after‐​tax cost of new investments because the value of the associated tax deduction decreases over time.
The 2017 Tax Cuts and Jobs Act temporarily fixed this problem by allowing businesses to fully deduct the cost of some new investments in the year they are made, called full expensing or 100 percent bonus depreciation. Beginning last year, companies started amortizing research expenses over five years, and beginning this year, equipment and other short‐​lived investments lose 20 percent of their immediate expensing deduction each year through 2026.
The American Families and Jobs Act would allow full expensing for short‐​lived investments and R&D spending through 2025. It would also increase the expensing limit for small businesses to $2.5 million. By not extending full expensing to longer‐​lived assets, such as structures, the legislation does not apply to a significant portion of annual business investment. The legislation could be improved by making the expensing changes permanent and including a neutral cost‐​recovery system for structures, which provides a similar economic benefit as expensing by enabling businesses to index their write‐​offs for inflation and time, such as in the CREATE JOBS Act.
1099 Fixes. The previously obscure 1099‑K form reports business transactions with a credit or debit card or online settlement platforms such as PayPal or Venmo. The American Rescue Plan Act of 2021 lowered the 1099‑K de minimis threshold from more than 200 transactions and $20,000 in total payments to a single $600 threshold. In 2022, the IRS delayed the implantation of this rule as it threatened to sweep as many as 20 million taxpayers into the costly and unnecessary new reporting system. The proposed legislation would repeal the 2021 change.
The legislation also increases the general reporting threshold for other Form 1099 transactions from $600 to $5,000, indexed for future inflation. The current threshold is not indexed for inflation and has not been raised since 1954, when $600 was worth more than $6,500 in today's dollars. The higher thresholds will ease compliance burdens and lower administrative costs.
Interest expense limitation. Beginning in 2022, the business interest deduction limit switches from 30 percent of earnings before interest, taxes, depreciation, and amortization (EBITDA) to a more restrictive definition of earnings before interest and taxes (EBIT). The tighter write‐​off definition increases the cost of debt‐​financed investments. The Republican legislation would maintain the pre‐​2022 EBITDA base through 2025. Keeping taxes on investment from rising is an important goal, and using EBITDA follows international norms. However, policymakers should remember that the current treatment of interest in the tax code is neither uniform nor ideal and deserves a more holistic reform in the future.
Expanded capital gains exclusion. Under current law (IRC Section 1202), individuals are allowed up to a 100 percent exclusion of $10 million of capital gains on qualified small business C corporation stock. The legislation would expand the exclusion by extending the preferential treatment to S corporations and phasing in the exclusion's benefit during the 5‑year mandatory holding period.
Among other reasons, keeping capital gains taxes low is critical to spur "investment in startups and growth companies, particularly technology companies," as explained by Chris Edwards. The expansion of Section 1202 is a step in the right direction of a lower capital gains tax rate. However, Congress should ideally treat all types of investment equally, at one low or zero rate, instead of carving out specific types of investments for preferential treatment.
Repeals select energy credits. The Inflation Reduction Act (IRA) included as much as $1.2 trillion in distorting energy market subsidies, intended to put Washington bureaucrats at the center of critical energy investment decisions. The Republican's proposal would repeal just 5 of more than 20 tax subsidies in the IRA. The bill repeals two energy credits that do not take effect until 2025 or later and three electric vehicle (EV) credits, leaving a more limited EV credit similar to pre‐​IRA in place.
All of the special‐​interest IRA energy credits should be repealed. If left in the tax code, each new IRA credit will lead to the misallocation of investment, cronyism, and other costs that are almost always the result of targeted industrial subsidies.
Temporary increase to standard deduction. The current‐​law standard deduction for families is about $28,000 ($14,000, single) through 2025, when it gets cut in half as the 2017 tax cuts expire. The proposal would temporarily increase the standard deduction by $4,000 for married filers ($2,000, single) below $400,000 in earnings ($200,000 single) in 2024 and 2025. Congress should focus on making the current‐​law standard deduction permanent instead of this $4,000 bonus that will increase the cost and complexity of the 2025 fiscal cliff.
Moving more taxpayers off the complicated itemized tax system and to the standard deduction is a worthy goal. However, it should be done by limiting the value of specific deductions, such as those for state and local taxes or mortgage interest, instead of expanding the standard deduction. Alex Brill, Kyle Pomerleau, and Grant M. Seiter estimate that the temporarily larger deduction would lead to about 4.1 million more taxpayers relying on the standard deduction. The larger standard deduction would also mean more Americans are entirely exempt from paying any income tax and is not well‐​targeted at other goals, such as inflation remediation.
Rural Opportunity Zones. The 2017 Tax Cuts and Jobs Act created Opportunity Zones that offer lower tax rates on specific investments in designated low‐​income Census Tracts. The proposed legislation would create a new Opportunity Zone designation targeted at poor, rural Census Tracts.
As Joel Griffith and I detailed in 2019, 40 years of academic and government studies "consistently show place‐​based development programs fail to increase employment, raise wages, or advance general economic opportunity for targeted residents." Despite limited data, the evidence from Opportunity Zones has largely confirmed that the targeted preferences primarily subsidized already‐​in‐​the‐​works projects in wealthy areas. Adding new Opportunity Zones would be a mistake. Instead, Congress should lower the capital gains tax rate for everyone, to let private individuals instead of Congress determine the most productive locations for new investment.
Land tax. The legislation would impose a 60 percent excise tax on the purchase of farmland by citizens of "countries of concern," such as China, Russia, and Iran. Scott Lincicome and Ilana Blumsack explain that "there's little current indication that foreign farmland purchases – even by Chinese entities – justify the type of broad‐​based government restrictions that some in Congress are contemplating." They go on to show that combined, all foreigners own just 3.1 percent of private farmland in the United States, and China is not even in the top 10 countries that hold the most U.S. farmland. Narrowly tailored rules restricting foreign land purchases near military assets may be justified, but punitive taxes or other bans on land purchases from entire countries are misguided.
The legislation makes other changes, such as repealing the superfund tax and addressing foreign tax credit regulations.
Room For Improvement
The most critical pieces of the pro‐​growth economic tax package—full expensing for R&D, equipment, and machinery—address costly tax increases already making domestic investment more expensive. The proposal could be significantly improved by making these reforms permanent and adding neutral cost recovery for investments in structures.
The legislation would also benefit from adding a Universal Savings Account, which would operate like retirement accounts but without restrictions on how taxpayers spend the funds. Additionally, several of the provisions are targeted capital gains tax cuts—Opportunity Zones and Section 1202—it would be best if the legislation simply cut the capital gains rate for all investments.
The Joint Committee on Taxation estimates the bills would lower revenue by about $21 billion over ten years but, if made permanent, would be significantly more costly. Repealing all the IRA tax credits and curtailing itemized deductions instead of boosting the standard deduction would more than offset the lost revenue from critical pro‐​growth tax reforms.

BEFORE THE SCIENCE, TECHNOLOGY AND INNOVATION POLICY In clarity that the policy of science, technology and innovation is, on the one hand, one of the main guidelines developed by the national government for the 2014-2018 period, and on the other hand, part of the strategy of Strategic Competitiveness and Infrastructure for the period 2016-2025, to which is added the Colombian historical experience of being in the frame of action of post Agreements of Havana, the Criteria Libre Jurídico Magazine is compelled to join the efforts from the framework of academic and investigative action of the Faculty of Right of Universidad Libre Seccional Cali to contribute to the visibility of research results as a missionary principle that responds to the demands of the country's bets in order to respond to the specific challenges of the territories in cooperation with the agents of the national system of innovation. Although to achieve high rates of visibility, the editorial policy of the Free Criteria journal should be rigorous in following the guidelines required by Publíndex, it finds, beyond the reach of measurement indicators, an opportunity to be decidedly a contribution to the dissemination of results of inquiries carried out by national and international researchers. Several steps have already been taken from the route to follow, and this is what the authors identify who have seen in our editorial the propitious setting for their publications. What remains to be removed brings great challenges. Every time that the universities turn their eyes towards the policy of Colombian CTeI, they try to attend it with the rigor that their budgetary possibilities allow them, which means to tend for a pertinent bet of the investigation in the regions, at the same time as the actions advanced by the Teachers researchers also join the path of institutional accreditation, certification and recertification of programs. The policy of CTeI is transversal to the requirements for the academic offer and the recognition of quality in the accreditation; both the one and the other, has among its indicators the publications. Being the Criterio Libre Jurídico Magazine a scientific publication scenario in the areas of Law, Political and Social Sciences, it has its virtual publication in the Open Journal System -OJS software, under the guidelines of Publindex, adding to this the open visibility of inquiries of the researchers and what that implies in an opportunity for their indicators as a researcher and author of publications, as well as the strengthening of the institutions to which the researchers are formally linked. The challenge is to position the editorial rigor of the Criterio Libre Jurídico Magazine visible in the National Service of Indexing of Serial Specialized Publications of Science, Technology and Innovation - Publindex, thereby irradiating the academic communities that have decided to publish with us. We are all then called to know the one and multiple ways of reading the world from the perspective of law, political and social sciences, as research results, adding to this reflection exercises for future new publications. JOSÉ HOOVER SALAZAR RÍOS Faculty of Law, Political and Social Sciences Universidad Libre Seccional Cali ; ANTE LA POLÍTICA DE CIENCIA, TECNOLOGÍA E INNOVACIÓN En claridad que la política de ciencia, tecnología e innovación es, por un lado, uno de los principales lineamientos que desarrolla el Gobierno nacional para la vigencia 2014-2018, y por otro, parte de la estrategia de Competitividad e Infraestructura Estratégicas para el periodo 2016-2025, a lo que se suma la experiencia histórica colombiana de encontrarse en marco de actuación de pos Acuerdos de la Habana, la Revista Criterio Libre Jurídico se ve compelida a aunar los esfuerzos desde el marco de actuación académico e investigativo de la Facultad de Derecho de la Universidad Libre Seccional Cali que coadyuven a la visibilización de resultados de investigación como principio misional que responde a las exigencias de las apuestas de país en pro de dar respuesta a los retos específicos de los territorios en cooperación con los agentes del sistema nacional de innovación. Si bien para lograr altos índices de visibilización, la política editorial de la revista Criterio Libre Jurídico debe ser rigurosa en seguir los lineamientos exigidos por Publíndex, encuentra, allende al alcance de indicadores de medición, una oportunidad para ser decididamente un aporte a la difusión de resultados de indagaciones que adelantan los investigadores nacionales e internacionales. De la ruta por seguir se han dado ya varios pasos, y así lo identifican los autores que han visto en nuestra editorial el escenario propicio para sus publicaciones. Lo que queda por trasegar trae consigo grandes retos. Cada que las universidades viran la mirada hacia la política de CTeI colombiana, intentan atenderla con el rigor que su posibilidad presupuestal les permite, lo que implica propender por una apuesta pertinente de la investigación en las regiones, a la vez que las acciones adelantadas por los docentes investigadores sumen igualmente a la ruta de acreditación institucional, la certificación y recertificación de programas. La política de CTeI es transversal a las exigencias para la oferta académica y el reconocimiento de calidad en la acreditación; tanto lo uno como lo otro, tiene entre sus indicadores las publicaciones. Siendo la Revista Criterio Libre Jurídico un escenario de publicación científica en las áreas del Derecho, Ciencias Políticas y Sociales, dispone su publicación virtual en el software Open Journal System –OJS, bajo los lineamientos de Publindex, sumando con ello tanto a la visibilización abierta de indagaciones de los investigadores y lo que ello implica en oportunidad para sus indicadores como investigador y autor de publicaciones, como al fortalecimiento de las instituciones a los que los investigadores se encuentran formalmente vinculados. El reto, lograr posicionar el rigor editorial de la Revista Criterio Libre Jurídico visible en el Servicio Nacional de Indexación de Publicaciones Especializadas Seriadas de Ciencia, Tecnología e Innovación – Publindex, irradiando con ello a las comunidades académicas que han decidido publicar con nosotros. Somos todos convocados entonces a conocer las una y múltiples formas de leer el mundo desde la perspectiva del derecho, las ciencias políticas y sociales, en tanto resultados de investigación, sumando con ello a ejercicios de reflexión para futuras nuevas publicaciones. JOSÉ HOOVER SALAZAR RÍOS Facultad de Derecho, Ciencias Políticas y Sociales Universidad Libre Seccional Cali ; ANTE A POLÍTICA CIÊNCIA, TECNOLOGIA E INOVAÇÃO Com a clareza de que a política de ciência, tecnologia e inovação é, por um lado, uma das principais diretrizes desenvolvidas pelo governo nacional para o período 2014-2018 e, por outro lado, parte da estratégia de competitividade estratégica e infra-estrutura para o período 2016-2025, ao qual se adiciona a experiência histórica colombiana de estar no quadro de ação dos pós- acordos da Havana. A Revista Criterio Livre Jurídico é obrigada a unir os esforços do quadro de ação acadêmica e de investigação da Faculdade de Direito da Universidade Livre Seccional Cali para contribuir para a visibilidade dos resultados da pesquisa como um princípio missionário que responda às demandas das apostas do país para responder aos desafios específicos dos territórios em cooperação com os agentes do sistema nacional de inovação. Embora para alcançar altas taxas de visibilidade, a política editorial da revista Criterio livre Jurídico deve ser rigorosa ao seguir as diretrizes exigidas pelo Publíndex, descobre, além do alcance dos indicadores de medição, uma oportunidade para ser decididamente uma contribuição para a difução de resultados de inquéritos realizados por pesquisadores nacionais e internacionais. Várias etapas já foram tiradas da rota a seguir, é isso o que identifaca os autores que têm visto em nosso editorial o cenário propício para suas publicações. O que resta para se-transferir traz grandes desafios. Toda vez que as universidades voltam os olhos para a política da CTeI colombiana, elas tentam atendê-la com o rigor que suas possibilidades orçamentais lhes permitem, o que significa tender para uma aposta pertinente da investigação nas regiões, ao mesmo tempo que as ações avançadas pelos professores pesquisadores também se juntam ao caminho da acreditação institucional, certificação e recertificação de programas. A política da CTeI é transversal aos requisitos para a oferta acadêmica e ao reconhecimento da qualidade na acreditação; tanto o um como o outro, tem entre os seus indicadores as publicações. Sendo a Revista Criterio Livre Jurídico um cenário de publicação científica nas áreas de Direito, Ciências Políticas e Sociais, tem sua publicação virtual no software Open Journal System -OJS, de acordo com as diretrizes do Publindex, acrescentando a isso a visibilidade aberta ás indagações de pesquisadores e o que isso implica em uma oportunidade para seus indicadores como pesquisador e autor de publicações, bem como o fortalecimento das instituições às quais os pesquisadores estão formalmente ligados. O desafio é posicionar o rigor editorial da Revista Criterio Livre Jurídico visível no Serviço Nacional de Indexação de Publicações Especializadas em Séries de Ciência, Tecnologia e Inovação - Publindex, irradiando assim as comunidades acadêmicas que decidiram publicar conosco. Todos somos chamados a conhecer uma e múltiplas formas de ler o mundo da perspectiva das ciências jurídicas, políticas e sociais, como resultados de pesquisa, somando a esses exercicios de reflexão para novas publicações futuras. JOSÉ HOOVER SALAZAR RÍOS Faculdade de Direito, Ciências Políticas e Sociais Universidade Livre Seccional Cali