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La globalización supone un cambio de paradigma y un desafío sin precedentes para el Derecho Constitucional. Categorías basilares de la disciplina como «poder», «estado», «constitución», «pueblo» o «democracia» están en crisis. Este nuevo marco global demanda un nuevo lenguaje constitucional. Son necesarios nuevos instrumentos epistemológicos que nos ayuden a comprender la nueva realidad global desde el Derecho Constitucional. Para ello proponemos importar dichos instrumentos de otras ciencias, en concreto de ciertas categorías y conceptos de la Física Cuántica como la «decoherencia», «la entropía » o «la teoría cuántica de la información»

This paper analyses the Report of Group of States against Corruption of Council of Europe about corruption prevention in Spain and it is focused on the study of its judiciary aspects. The Report advises about the dangers of corruption in the Organs of Judiciary Government and High Judges Levels caused by the political interference. ; Este trabajo analiza el Informe del Grupo de Estados contra la Corrupción del Consejo de Europa sobre la prevención de la corrupción en España y se centra en el estudio de sus aspectos judiciales. El informe advierte sobre los peligros de la corrupción en los Órganos de Gobierno del Poder Judicial y en las Altas Magistraturas Judiciales causadas por la interferencia política.This paper analyses the Report of Group of States against Corruption of Council of Europe about corruption prevention in Spain and it is focused on the study of its judiciary aspects. The Report advises about the dangers of corruption in the Organs of Judiciary Government and High Judges Levels caused by the political interference.

This paper analyses the EU Anti-corruption Report, which is a new instrument developed by European Union to fight against corruption inside the EU and within EU member States. The first EU Anti-corruption Report will be released during second part of 2013. Our analysis focuses on the procedures of its elaboration and also explains its structure and contents. ; Este trabajo analiza el Informe Anticorrupción de la Unión Europea, en tanto que un nuevo instrumento puesto en marcha por la Unión Europea para luchar contra la corrupción tanto en la Unión como en sus Estados miembros. El primer Informe Anticorrupción se hará público durante la segunda mitad del año 2013. Nuestro análisis se centra en los procedimientos de su elaboración, en su estructura, y en su contenido.This paper analyses the EU Anti-corruption Report, which is a new instrument developed by European Union to fight against corruption inside the EU and within EU member States. The first EU Anti-corruption Report will be released during second part of 2013. Our analysis focuses on the procedures of its elaboration and also explains its structure and contents.

En este artículo se realiza un análisis de los derechos civiles y políticos reconocidos por la nueva Constitución Política de Bolivia. Primero, se trata el catálogo de los derechos civiles en el que se incluyen nuevos derechos antes no contemplados en la Constitución de Bolivia, entre los que destaca el derecho a la autoidentificación cultural. Segundo, se estudian los derechos políticos desde la articulación de la democracia intercultural y comunitaria, en tanto que son rasgos característicos del nuevo texto constitucional boliviano. Finalmente, se concluye que la nueva Constitución Política de Bolivia constituye un importante avance en la concepción de un Estado Plurinacional, lo que la convierte en un referente para otras naciones, tanto de su entorno latinoamericano como de otros continentes.

The technical training of the industrial branches sometimes shows important shortcomings of new graduates in training and practice in analytical skills, high-level critical thinking, communication skills, teamwork and understanding of engineering in business practice. Gamification, understood as the application of design elements and game principles in the context of achieving learning outcomes, acquires a remarkable dimension and relevance. In this context, this job is focused on designing, developing, and measuring the results of a training module including gamification. This module is taught in an experimental training course aimed at a group with a heterogeneous educational level whose all its members play the role of team leader in manufacturing industries. The course is promoted by the Aragon (Spain) Government, and the Aragon Automotive Cluster Association, Caar. This work carries out a methodology and results evaluation project for soft skills problem solving and conflict resolution module, through gamification. For this evaluation, a discussion is carried out on the evaluation methods of gamified training. The work allows to obtain significant results on the methodology used in relation to the heterogeneity of the group. The study draws conclusions about the design of the methodology, the validity and efficacy of the educational method, the evaluation model and the relationship between training, experience and educational results.

Este artículo analiza el euroescepticismo en la República Checa. Para ello realiza un estudio de la evolución política constitucional de este estado desde el comunismo hasta su integración en la UE. Por otra parte, se analiza también específicamente referido a la República Checa la ratificación del Tratado de Lisboa y las elecciones al Parlamento Europeo de 2014. ; This article analyses Euroscepticism in the Czech Republic. In order to do so, it carries out a study of the constitutional political evolution of this state from communism to its integration in the EU. On the other hand, the ratification of the Treaty of Lisbon and the elections to the European Parliament in 2014 are also analysed specifically referring to the Czech Republic. ; peerReviewed

PurposeThe present paper examines whether tax avoidance practices affect productivity in small and medium-sized enterprises (SMEs). This study also analyses whether this association is moderated by firm size, firm financial constraints, management control of cash flows, or information risk.Design/methodology/approachThis study used a sample of Spanish SMEs for the period 2006–2020. Tax avoidance was measured as the difference between the statutory tax rate and the effective tax rate, and three proxies for productivity were used: overall productivity, capital productivity and labour productivity. Firm fixed effects regressions, propensity score matching and change regressions were used to address the potential sample selection bias and endogeneity between tax avoidance and productivity.FindingsThe results of the empirical analysis suggest that tax avoidance increases productivity in SMEs. This beneficial effect of tax avoidance was found to be higher in small firms than in medium-sized firms, but smaller in firms that faced financial constraints. Furthermore, the findings showed that the tax avoidance effect on productivity was stronger in firms where managers had less control over the cash flow –i.e. dividend-paying firms–, and weaker in firms with lower quality of financial information – i.e. firms with qualified audit reports.Research limitations/implicationsThis study contributes to the research on the economic consequences of tax avoidance by examining its impact on firm-level productivity in SMEs. From additional analyses, the findings of the study suggest that the positive effect of tax avoidance on firm productivity depends on firm size, the financial slack of the firm, and the costs of agency conflicts and information problems associated with tax avoidance.Practical implicationsThe results of this study have implications for SMEs, suggesting that cash flows obtained through tax avoidance, if properly used, may increase firm productivity. In planning their tax avoidance practices, SME managers could take advantage of specific tax incentives designed for SMEs, which is particularly relevant given the low-productivity levels of these firms. The findings also highlight the importance of maintaining high-quality information and implementing mechanisms to mitigate the agency risks associated with tax avoidance to enhance the productivity of SMEs.Social implicationsThis study provides important insights to policymakers on SME tax policy, supporting the special tax rules for SMEs – in force in many OECD and EU countries – which aim to create an environment conducive to SME growth. The findings of the study also have macroeconomic implications, given the importance of firm productivity as a determinant of economic growth and the relevance of SMEs in most national economies.Originality/valueThis study provides novel empirical evidence on the effects of tax avoidance on firm-level productivity in SMEs. Despite the prevalence of SMEs as the predominant type of organization in most countries, no prior research has comprehensively examined this issue for this type of firm. This research question was addressed by considering proxies for overall, capital, and labour productivity and by examining how SME characteristics affect this relationship.

Este trabajo analiza los Informes de Cumplimiento de 2016 y 2017 del Grupo de Estados contra la Corrupción del Consejo de Europa (GRECO) sobre prevención de la corrupción en España y se centra en el estudio de sus aspectos judiciales. Estos informes alertan sobre los serios peligros, provocados por la injerencia política, que acechan a los Órganos del Poder Judicial y se proyectan en la elección de los Jueces de los Altos Tribunales. Finalmente, estos informes también indican que en España no se cumplen con las recomendaciones que GRECO dirigió al Estado en 2014 a este respecto.This paper analyses the 2016 and 2017 Compliance Reports of Group of States against Corruption of Council of Europe (GRECO) about corruption prevention in Spain and it is focused on the study of its judiciary aspects. These Reports warn about the dangers of corruption in the Organs of Judiciary Government and in the election of Judges for High Courts caused by the political interference and also indicate that in Spain is not accomplished at all with the recommendations that GRECO addressed to the State in 2014.

Nowadays decentralization has become one of the main issues in the political agenda of Uruguay. It is seen as a strategy to promote regional development, and involves the need for a restructured national space. Consequently there is an open debate about which type of regionalization is necessary to support development policies. This paper offers a global vision of the historical process of regional planning in Uruguay. Three periods have been identified in order to explore the origins of the current territorial division (Departments), as well as the unsuccessful attempts of regionalization. The analysis leads us to conclude that it is necessary to design a new long-term regionalization, that promotes voluntary participation of the Departments through shared development strategies. ; La República Oriental del Uruguay se encuentra inmersa en un proceso de reflexión en el que la descentralización como estrategia para promover el desarrollo ocupa un papel destacado en la agenda política. Esto alimenta el debate sobre la necesidad de una reestructuración del espacio nacional, en definitiva de una regionalización para aplicar las políticas de desarrollo. El objetivo del artículo es aportar una visión general del proceso histórico de toma en consideración de la cuestión regional en Uruguay. Para ello se han identificando tres grandes etapas que ayudan a explorar los orígenes de la actual división territorial por Departamentos, así como los sucesivos e infructuosos intentos de regionalizar el país. Este análisis nos lleva a concluir que es necesario afrontar una nueva alternativa cuyo carácter fundamental sea el de un proceso a medio plazo, en el que se promueva la participación voluntaria de los Departamentos a través de estrategias compartidas.

Este trabajo analiza la dimensión político constitucional de las mancomunidades y sus competencias, con especial referencia a la Comunidad Autónoma de Extremadura. ; This paper is focused on the constitutional and political dimension of commonwealths and its powers. It analyses especially the case of the Extremadura Autonomous Community. ; peerReviewed