Suchergebnisse

The content of this document described as "Execution of the foreign arbitral award under COGEP in Ecuador", has been addressed in order to contrast the fields of applicability of the international award according to local reforms, if necessary, establish the axes that affect the limitation of arbitration and its enforcement process in the country. For the development of the sections contained in this research, we resorted to the use of historical and theoretical methods, in order to establish, through documented premises, the different aspects that surround us here. Within the conclusive part it was possible to demonstrate that the arbitration at the regional level shows significant advances, however there are still local laws that limit its execution, due in large part to the obstacles that arise due to the absence of adequate local norms and adapted to the principles universal and current arbitration trends. Such is the case of Ecuador that despite having signed the New York Convention of 1958, has a local legislature that greatly limits the applicability of the arbitration award, through a code that imposes charges on the applicant and does not provide the tools that lead to a quick and effective execution. ; El contenido del presente documento descrito como "Ejecución del laudo arbitral extranjero bajo el COGEP en el Ecuador", ha sido abordado con la finalidad de contrastar los ámbitos de aplicabilidad del laudo internacional según las reformas locales, para de ser el caso, establecer los ejes que repercuten a la limitación del arbitraje y su proceso ejecutorio en el país. Para el desarrollo de los apartados contenidos en esta investigación se recurrió a la utilización de los métodos históricos y teóricos, a fin de establecer mediante premisas documentadas los distintos aspectos que aquí se bordean. Dentro de la parte concluyente se pudo evidenciar que el arbitraje a nivel regional muestra avances significativos, sin embargo aún existen legislaciones locales que limitan su ejecución, debido en gran parte a los obstáculos que surgen por la ausencia de normas locales adecuadas y adaptadas a los principios universales y tendencias actuales de arbitraje. Tal es el caso del Ecuador que a pesar de haber suscrito en la Convención de New York de 1958, cuenta con una legislatura local que limita en gran sentido la aplicabilidad del laudo arbitral, mediante un código que impone cargas al solicitante y no brinda las herramientas que direccionen a una rápida y eficaz ejecución.

Abstract
While the asymmetric treatment of positive and negative income creates clear tax incentives to shift income among a group of closely related corporations, attempts to document the impact of such behavior on economic outcomes are relatively sparse. We aim to provide evidence on tax-motivated transfers from a large dataset of Japanese corporate groups. Using company level data on 33,340 subsidiary time pairs from 1988, 1990, and 1992, we consider testable implications of income shifting in a theoretical model tailored to the Japanese institution of the early 1990s and empirically examine the spread of the profitability distribution, the attrition rate of loss-making subsidiaries, and the propensity to report zero profit. The findings suggest that income shifting was pervasive when Japan had not adopted a formal allowance for group-level tax. The result underscores the importance of accounting for the inter-relatedness of companies, in designing a corporate income tax.

ObjectiveThe objectives of this study were to parse the effect of ethnicity as a potential driver of public perception of immigrants from previous finding on the labor market competition hypothesis (e.g., Hainmueller and Hiscox, 2010; Hainmueller and Hopkins, 2015).MethodsWe rely on survey experiments to analyze the effect of ethnicity on attitude formation toward immigrants. In a first experiment, we test whether favoritism for high‐skilled immigrants diminishes when we add the Hispanic descriptor. In a second experiment, we examine whether public opinion toward undocumented immigrants is affected by region of origin.ResultsWe find that favoritism for high‐skilled immigrants drops when we add the Hispanic descriptor, but that legal status outweighs any possible anti‐Hispanic sentiment.ConclusionOur study provides a novel setup to study the interaction between economic factors and ethnicity as drivers of attitudes toward immigration among California's voters. We find some evidence that supports our hypothesis that anti‐Hispanic sentiment drives attitude formation toward immigrants and immigration.

Abstract
Divergent interests of bank managers and financial regulators potentially compromise the efficacy of bank rescue operations. This study empirically investigates the agency problem encountered in a capital injection program implemented in Japan. We hypothesize that the operations requirement to reduce workforce lead banks to overstate the extent of downsizing by reassigning older workers to bank subsidiaries. We implement a difference-in-differences analysis using a panel of Japanese banks from 1990 to 2010. We also employ propensity score matching to control for sample selection bias. The result shows that injected banks exhibit workforce rejuvenation relative to non-injected banks. Among injected banks, the average employee age falls by approximately 1 year, which is equivalent to a reduction of approximately seventy 65-year-old workers. On an unconsolidated basis, the number of employees in injected banks decreases as a response to the injection. However, on a consolidated basis, which accounts for subsidiary employment, the number of employees does not decrease. Our finding suggests that the Japanese practice of lifetime employment (LTE) survived, albeit in a limited form, among restructured banks.

Aim: To assess the theoretical treatment of acquisition and development of competency project management of mini-companies in economists. Methods and techniques: Theoretical research methods were used to provide the rationale that helps reveal the gap existing in this area of knowledge. Main results: Besides recognizing the priority of the Ecuadoran government to encourage mini-company project filing, emphasis was made on that it is also a responsibility of universities during professional education, so that economists can provide counseling, and be in charge of professional training. Accordingly, the recent literature was reviewed to assess the state of the art regarding this competency. Conclusions: The complex character of competency-based education is explained in order to include competency project management of mini-companies in the curriculum of education in economics. ; Objetivo: Valorar el tratamiento teórico de la formación y desarrollo de la competencia gestionar proyectos microempresariales. Métodos y técnicas: Fueron utilizados los del nivel teórico de la investigación para proveer de los fundamentos que facilitan poner de manifiesto la brecha existente en ese campo de estudios. Principales resultados: Además de reconocer la prioridad del gobierno ecuatoriano para incentivar la presentación de proyectos de microempresa, se hace énfasis en que ello es también una responsabilidad de las universidades, para la formación de profesionales que puedan asesorar y dirigir su conformación; así, se revisó la literatura actualizada para valorar el estado de la ciencia respecto a la competencia objeto de atención. Conclusiones: Se fundamenta el carácter complejo del desarrollo de competencias para incluir la correspondiente a gestionar proyectos microempresariales, como parte del currículo de formación de los economistas.

El desarrollo turístico de la laguna de Guabizhún y sus áreas de influencia se encuentra sustentado en el aprovechamiento sostenible de sus atractivos turísticos naturales y culturales, así como de los del entorno geográfico, mediante el diseño y la ejecución de programas para la gestión, la instalación de la planta turística adecuada y la infraestructura de apoyo al desarrollo del turismo de naturaleza, de acuerdo con los objetivos de sustentabilidad en sus dimensiones económica, ambiental y cultural del sitio y los conectores que forman las actividades turísticas y recreativas del área. Por ello, es importante destacar la participación de las comunidades en el desarrollo de la actividad turística, que pueden aportar como alternativa válida para mejorar las condiciones de vida local y ayudar indudablemente a la conservación de los ambientes naturales y, sobre todo, del patrimonio cultural de los pueblos, mediante una planificación y un control adecuados de los recursos, donde la actividad del ecoturismo puede llegar a constituir una fuente importante de ingresos.