Human rights are powers or facilities granted or recognized as inherent to individuals and human groups, so they can claim from other individuals or groups, and at the extreme from public authorities (local, regional, national or international), specific actions and services necessary to a life...

Spanish Abstract: En colaboración con GRANA (Generation of Resources for Accreditation in Nations of the America), el Centro de Estudios e Investigaciones para el Desarrollo Docente y la Comisión Estatal de Derechos Humanos de Jalisco, el Foro Académico Mundial de Derechos Humanos 2017 fue un...

A huge number of quantitative and qualitative criteria perform the research practice and legal issuing on firm size and firm-size-related measures. Inside each of those criteria, quantitative boundaries between two firm categories have also been diverse, even arbitrary. This approach to firm...

The Law 22/2003, of July 9, Bankruptcy, has filled a need for bankruptcy reform legislation widely defendant in our country, motivated by the archaic and dispersal of the previous rules. The core budget of the new legislation, which eliminates the duality of treatment based on the legal nature...

The reform of international accounting standards, as a consequence of the process of harmonization of European accounting systems, involves significant changes to the financial instruments that affect all types of enterprises. Both the equity and liabilities of cooperatives, added to the impact...

Spanish abstract: El artículo desvirtúa inicialmente la imposibilidad de conciliar la perspectiva jurídica tradicional y la del análisis económico del derecho (AED) respecto de las justificaciones de las normas imperativas en el derecho de contratos, se defiende que la existencia de dichas...

We study the relationship between the design of accounting laws for thirty Mexican state governments and their public finances. We use two indexes and OLS regressions to analyze it. The first index assesses the quality of the design of the state accounting laws (Figueroa, 2005; Garc´ýa, 2007). The...