scholarly journals Los Derechos Humanos en el ejercicio profesional del contador público.

2020 ◽  
Author(s):  
Gerardo Hernández Barrena ◽  
Sergio Gabriel Ordoñez Sánchez ◽  
Judith Andrea Hernández Ortega ◽  
Salvador Sánchez Ruanova
Keyword(s):  
Human Rights ◽  
Human Person ◽  
Point Of View ◽  
Public Power ◽  
Free Exercise ◽  
The Public ◽  
Derechos Humanos ◽  
Protection Of Human Rights ◽  
Professional Field ◽  
Public Accountant

RESUMEN Sin lugar a duda los derechos humanos juegan un papel fundamental en la protección de las personas, en su dignidad. El Estado debe garantizar en todo momento su defensa y amparo. Dicha protección debe abarcar categorías de personas: mujeres, hombres, niños; genocidio, torturas, medio ambiente, paz, discriminación etc., es por esa razón que la Corte Interamericana de los Derechos Humanos afirma la existencia de ciertos atributos inviolables de la persona humana que no pueden ser menoscabados por el ejercicio del poder público. En el ámbito profesional la protección a los derechos humanos desde nuestro particular punto de vista se perfecciona con el libre ejercicio de la profesión, sin embargo, en la actualidad en los casos del contador público, cuando algún contribuyente se acerca a las oficinas de las autoridades fiscales para realizar algún trámite, no permiten el acceso a su contador para que lo aconseje o asesore, coartando la libertad del profesional para que realice el trabajo para el cual fue contratado, motivo por el cual es relevante la presente investigación que tiene como objetivo evidenciar la violación a los derechos humanos del contador público en su libre ejercicio, la cual se realizara bajo el método mixto (deductivo-inductivo) ya que se presenta el tema, de lo general a lo particular, utilizando además un instrumento tipo encuesta con la finalidad de obtener datos que coadyuvaran a obtener resultados verídicos, concluyendo que las autoridades fiscales violan los derechos humanos del contador público al no permitirle su libre ejercicio de profesión.ABSTRACT Undoubtedly human rights play a fundamental role in the protection of people, in their dignity. The State must always guarantee its defense and protection at all times. This protection must cover people categories: women, men, children; genocide, torture, environment, peace, discrimination etc., It is for this reason the Inter-American Court of Human Rights affirms the existence of certain inviolable attributes of the human person that cannot be impaired by the exercise of public power. In the professional field, the protection of human rights from our point of view is perfected by the free exercise of the profession, however, currently in the cases of the public accountant, when a taxpayer approaches the offices of the authorities prosecutors to carry out some procedure, do not allow access to your accountant for advice or advice, restricting the freedom of the professional to do the work for which he was hired, which is why this research is relevant to highlight evidence the violation to the human rights of the public accountant in his free exercise, which will be carried out under the mixed method (deductive-inductive) since the subject is presented, from the general to the particular, also using a survey instrument with the purpose to obtain data that will help obtain true results, concluding that the tax authorities violate human rights The public accountant not to allow his free exercise of profession. KEY WORDS: Human Rights; Public Accountant; Tax Authorities. 

scholarly journals Konstytucyjne aspekty procesu karnego w działalności Rzecznika Praw Obywatelskich

2021 ◽  
Vol 28 (2) ◽  
pp. 205-211
Author(s):  
Stanisław Trociuk
Keyword(s):  
Human Rights ◽  
Criminal Procedure ◽  
Point Of View ◽  
Final Decision ◽  
Criminal Cases ◽  
Public Prosecution ◽  
The Public ◽  
Protection Of Human Rights ◽  
The Individual

The changes in the broadly conceived criminal procedure which were introduced in recent years refer to the problems which are crucial from the perspective of the protection of human rights, such as the scope of the authority of the services due to operational control which is conducted secretly, the model of the functioning of the public prosecution service or the unlawful acquiring of evidence in a criminal procedure. The evaluation of these changes, conducted by the Ombudsman from the point of view of the constitutional standards of the protection of the rights of the individual is not positive. The new regulations reduce the quality of these standards and they do not contain sufficient guarantees of protection against the arbitrariness of the activities engaged in these terms by the organs of public authority. This phenomenon imposes a particular duty on the courts – which hear criminal cases – to see that the final decision in a criminal case respects the universal standards of the protection of human rights.

scholarly journals Ante la encrucijada del no derecho y la excepción penal normalizada: una reflexión crítica y propositiva a partir de la situación actual de los «combatientes terroristas extranjeros» europeos

2021 ◽  
pp. 107
Author(s):  
Carlos Fernández Abad ◽  
Julia Ropero Carrasco
Keyword(s):  
European Union ◽  
Human Rights ◽  
Current Situation ◽  
Point Of View ◽  
European Countries ◽  
The European Union ◽  
Derechos Humanos ◽  
Protection Of Human Rights ◽  
Paper Address

Los autores de esta artículo examinan la situación actual de los «combatientes terroristas extranjeros» procedentes de la Unión Europea y la política basada en el desentendimiento de sus nacionales y la preferencia de que estos sean juzgados en Siria e Irak que, en su inmensa mayoría, están siguiendo los países europeos. En este sentido, se enarbola una reflexión crítica y propositiva en la que se sugiere que, tanto desde un punto de vista que priorice la seguridad por encima de todo como en lo que se refiere exclusivamente a la protección de los derechos humanos, la repatriación activa de estas personas y su enjuiciamiento en los países de origen es la opción más aconsejable.The authors of this paper address the current situation of the «foreign terrorist fighters» from the European Union and the policy essentially based on the detachment of their nationals and the preference for them to stand trial in Syria and Iraq which, in their vast majority, European countries are following. In this vein, a critical and propositional reflection is raised in which it is suggested that, both from a point of view that prioritizes security above all else and in what refers exclusively to the protection of human rights, active repatriation of these people and their prosecution in the countries of origin is the most advisable option.

DEFINITION OF THE PUBLIC SECURITY AND ORDERLINESS ENSURING MECHANISM IN UKRAINE

2018 ◽  
Vol 1 (12) ◽  
pp. 155-163
Author(s):  
Marina Aleksandrovna Kalievskaya
Keyword(s):  
Human Rights ◽  
Development Strategy ◽  
State Policy ◽  
The State ◽  
Point Of View ◽  
Public Security ◽  
The Public ◽  
National Priority ◽  
Protection Of Human Rights ◽  
Definition Of

In this article, a model of the mechanism of ensuring public security and orderliness in accordance with the principles and tasks of the relevant institutions in public administration, taking into account resources, technologies, measures for the state policy implementation in the spheres of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order. It was found that ensuring public security and order in Ukraine is a mechanism for the implementation of national goals of state policy in the areas of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, by defining tasks according to certain principles. The idea is that if one considers the state policy in the spheres of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order as a national priority (purpose, task), then the mechanism of ensuring public security and order in Ukraine needs coordination with the state development strategy. From the point of view of the implementation of the state policy in the areas of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, the mechanism of ensuring public security and order in Ukraine can be considered as the main system providing interconnection such elements as institutions (implementing the specified state policy), resources (human resources, logistical, natural and so on, with the help of which it is possible to implement state policy), technologies (skills, knowledge, means and so on the implementation of state policy), measures (action plans), as well as external (internal) threats.

DEFINITION OF THE PUBLIC SECURITY AND ORDERLINESS ENSURING MECHANISM IN UKRAINE

2018 ◽  
Vol 1 (11) ◽  
pp. 155-163
Author(s):  
Marina Aleksandrovna Kalievskaya
Keyword(s):  
Human Rights ◽  
Development Strategy ◽  
State Policy ◽  
The State ◽  
Point Of View ◽  
Public Security ◽  
National Priority ◽  
Institu Tions ◽  
Protection Of Human Rights ◽  
Definition Of

In this article, a model of the mechanism of ensuring public security and orderliness in accordance with the principles and tasks of the relevant institu- tions in public administration, taking into account resources, technologies, mea- sures for the state policy implementation in the spheres of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order. It was found that ensuring public security and order in Ukraine is a mechanism for the implementation of national goals of state policy in the areas of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, by defining tasks according to certain principles. The idea is that if one considers the state policy in the spheres of ensuring the protec- tion of human rights and freedoms, the interests of society and the state, combat- ing crime, maintaining public security and order as a national priority (purpose, task), then the mechanism of ensuring public security and order in Ukraine needs coordination with the state development strategy. From the point of view of the implementation of the state policy in the areas of ensuring the protection of hu- man rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, the mechanism of ensuring public security and order in Ukraine can be considered as the main system providing intercon- nection such elements as institutions (implementing the specified state policy), resources (human resources, logistical, natural and so on, with the help of which it is possible to implement state policy), technologies (skills, knowledge, means and so on the implementation of state policy), measures (action plans), as well as external (internal) threats.

scholarly journals Criterios definidores y conceptuales del enfoque basado en derechos humanos: de la teoría a la práctica

2017 ◽  
pp. 43-86
Author(s):  
Alfonso CHACÓN MATA
Keyword(s):  
Human Rights ◽  
United Nations ◽  
Public Administration ◽  
Public Policies ◽  
The State ◽  
The Public ◽  
First Order ◽  
Derechos Humanos ◽  
The Subject ◽  
Human Rights Based Approach

LABURPENA: «Giza Eskubideetan Oinarritutako Ikuspegiaren» irismena azaltzeko asmoa dauka artikulu honek, zer-nolako aldagaiak eta kontzeptuak biltzen dituen ulertze aldera. Horren bilakaeraz eta indarraldiaz arituko gara, bai eta horren modalitate aplikatua nola nabarmentzen den azalduko ere. Horretarako, Nazio Batuen Erakundearen esparruan garatu diren ekarpenak eta gaiaren inguruko doktrina aditua erabiliko ditugu. Administrazio Publikoan duen indarra ezin ukatuzkoa da; izan ere, estatuak eta horri atxikitako erakundeek oso kontuan eduki behar dute politika publikoak norbanakoen eta komunitateen beharrei arreta ematen ari zaien jakiteko balio duela ikuspegi horrek, edota politika publiko horiek kontu emanez gardentasun publikoa eratzen ari diren nahiz edozelako diskriminazioa saihesten ari diren jakiteko balio duela. Azkenik, ikuspegi horrek Giza Eskubideen Gorte Interamerikarraren jurisprudentzia-aurrekari batzuetan duen indarraldia eta eragina aztertuko dira. RESUMEN: El presente artículo tiene la intención de exponer los alcances del «Enfoque Basado en Derechos Humanos», con la finalidad de entender que variables y conceptos involucra. Haremos un recuento de su evolución, vigencia y cómo se evidencia su modalidad aplicada, a través de diferentes aportes desarrollados en el marco de la Organización de Naciones Unidas, así como de la doctrina estudiosa del tema. Su vigencia en la Administración Pública es de primer orden, puesto que el Estado y sus entidades adscritas, deben tener muy en cuenta que el enfoque citado, sirve para conocer si las políticas públicas, están atendiendo necesidades de individuos y comunidades concretas; generando transparencia pública a través de rendición de cuentas, así como evitando cualquier tipo de discriminación. Finalmente, se analizará su vigencia e impacto en algunos antecedentes jurisprudenciales de la Corte Interamericana de Derechos Humanos. ABSTRACT: This article intends to expose the scope of the «Human Rights Based Approach», in order to understand what variables and concepts it involves. We will recount its evolution, validity and how its applied modality is evidenced, through different contributions developed within the framework of the United Nations, as well as the doctrine studious of the subject. Its validity in the Public Administration is of the first order, since the State and its affiliated entities must take into account that the aforementioned approach serves to know if public policies are addressing the needs of specific individuals and communities; Generating public transparency through accountability, as well as avoiding any type of discrimination. Finally, its validity and impact will be analyzed in some jurisprudential antecedents of the Inter-American Court of Human Rights.

scholarly journals Direitos humanos, descolonialismo e a contribuição brasileira para (re)interpretação dos conceitos de asilo e de refúgio

2019 ◽  
Vol 42 (2) ◽  
pp. 141-155
Author(s):  
Eduardo Biacchi Gomes ◽  
Ane Elise Brandalise Gonçalves
Keyword(s):  
Human Rights ◽  
Latin America ◽  
Point Of View ◽  
American System ◽  
Brazilian Legislation ◽  
Protection Of Human Rights ◽  
Current Context ◽  
America Latina ◽  
Do So

O presente artigo tem por fim analisar, sob a ótica do descolonialismo, os avanços da legislação brasileira em relação aos critérios para concessão do asilo. Para tanto, parte-se do próprio conceito de descolonialismo e a sua aplicabilidade dentro do contexto atual para construção dos Direitos Humanos na América Latina, de forma a cotejar com a nova legislação brasileira em relação aos critérios para fins de concessão de asilo e de refúgio. Por fim, de forma a demonstrar a importância do tema frente ao Sistema Interamericano de Proteção aos Direitos Humanos, questionar-se-á quanto a possibilidade de referidos temas serem analisados por parte da Corte Interamericana de Direitos Humanos (Corte IDH). Abstract: The purpose of this article is to analyze, from the point of view of decolonialism, the advances of Brazilian legislation in relation to the criteria for granting asylum. In order to do so, it is based on the very concept of decolonialism and its applicability within the current context for the construction of Human Rights in Latin America, in order to compare with the new Brazilian legislation in relation to the criteria for granting asylum and refuge. Finally, in order to demonstrate the importance of the issue in the Inter-American System for the Protection of Human Rights, it will be questioned whether the above-mentioned issues can be analyzed by the Inter-American Court of Human Rights.

scholarly journals The state liability for damages caused by its judicial authorities

2003 ◽  
Vol 75 (9-10) ◽  
pp. 409-422
Author(s):  
Nikola Mihailović
Keyword(s):  
Human Rights ◽  
The State ◽  
Point Of View ◽  
Council Of Europe ◽  
Member States ◽  
Legal Provisions ◽  
Fundamental Freedoms ◽  
Protection Of Human Rights ◽  
State Liability ◽  
Domestic Law

A breach of any right or freedom under the Convention for the Protection of Human Rights and Fundamental Freedoms, leads to but is not limited to liability of the State for damages. That liability is much stricter than the State liability for damage provided according to the domestic law provisions currently in force. The current provisions on State liability for the work of its judiciary do not include the damage caused by improper interpretation and application of the relevant legal provisions. In contrast, the liability of the Council of Europe Member States for the damage caused by their judicial and other authorities, through the breach of the human rights and fundamental freedoms guaranteed by the Convention includes their liability for improper interpretation and application of the relevant provisions of the Convention. That liability is so strict that it in fact comes equal to no-fault liability, from the point of view of its legal consequences. This is so, although it is regulated only as a presumed liability for which there are no grounds of limitation. As a result, two systems of liability for damage caused by judicial authorities will exist in our State Union and in its member states, after the ratification of the aforementioned Convention: liability pursuant to the domestic legal provisions and liability pursuant to the Convention. For that reason, a reform of the provisions on liability is necessary, which will lead to tightening of liability for damage caused by judiciary pursuant to the domestic rules. How to achieve this is a separate issue, which will not be discussed on this occasion.

Condicionalidad en una Unión de Derecho: el Mecanismo Europeo de Estabilidad (MEDE)

2018 ◽  
pp. 49-76
Author(s):  
Ferran ARMENGOL FERRER
Keyword(s):  
Human Rights ◽  
Debt Crisis ◽  
Fundamental Rights ◽  
Structural Element ◽  
The Public ◽  
Community Institution ◽  
Derechos Humanos ◽  
The Right ◽  
The Eu ◽  
The Imf

LABURPENA: Egonkortasuneko Mekanismo Europarrean (EME) baldintzapena nola aplikatzen den aztertuko dugu artikulu honetan, Europar Batasunaren esparruan aitortuta dauden oinarrizko eskubideen ikuspegitik. Horretarako, giza eskubideen alorrean nazioarteko hitzarmenak aplikatzearen alde egin duten jarrera doktrinalak hartu dira erreferentziatzat, Nazioarteko Diru Funtsak (NDF) eta nazioarteko beste finantza-erakunde batzuek garapen bidean diren herrialdeekiko operazioetan txertatu duten baldintzapenari muga jartzeko. Europar Batasunaren eremuan 2009-2010 urteetako zor publikoaren krisiari erantzuna emateko sortu diren organismoek eta, batez ere, EMEk (euro eremuan egonkortasuna ziurtatzeko organismoak,) ordea, egiturazko elementu gisa sartu dute baldintzapena haien operazioetan, NDFaren antzeko filosofia hartuta, hau da, zuhurtziaren bitartez lortu nahi dute hazkunde ekonomikoa, eta, horren ondorioz, oinarrizko eskubide batzuk ezin izan dira behar bezala gauzatu. Horrek mahai gainean jartzen du kontu bat, ea politika horiek bateragarri ote diren Europar Batasunaren helburu eta printzipioekin; hasiera batean «zuzenbidezko komunitatea» esamoldeaz definitu baitzuten EB, eta giza eskubideetan oinarrituta eraiki. Justizia Auzitegiak horri buruz idatzi zuen lehenengo epai —goiztiarrak— (Pringle epaiak), ordea, ez zuen zehaztu EMEren baldintzapenak Europar Batasunaren xede eta printzipioekin eta giza eskubideekiko errespetuarekin bat egiten ote duen. Hala ere, badirudi irizpide hori aldatzen ari dela, Ledra Advertising-en duela gutxi eman den epaiaren harira; izan ere, jabetzarako eskubideari dei egiteko atea ireki du, baldintzapena ezartzearen ondorioz eragindako kalteengatiko ordaina eskatzeari dagokionez. Hortaz, EME Europako Diru Funtsean eraldatuta bakarrik heldu ahalko zaie oinarrizko eskubideei, EME erkideko erakunde gisa eratzen bada, baldintzapenaren ondorio kaltegarriak geldiarazteari edo arintzeari begira. Are gehiago, Europako Diru Funtsean baldintzapena judizialki kontrolatzea erreferentea izan liteke nazioarteko beste finantza-erakunde batzuentzat. RESUMEN: El presente artículo analiza la aplicación de la condicionalidad en el Mecanismo Europeo de Estabilidad (MEDE) desde la perspectiva de los derechos fundamentales reconocidos en el ámbito de la Unión Europea. A tal efecto, se toman como referencia las posiciones doctrinales que han venido defendiendo la aplicación de los convenios internacionales en materia de derechos humanos como límite a la condicionalidad introducida por el FMI y otras instituciones financieras internacionales en sus operaciones con los países en desarrollo. Los organismos creados en el ámbito de la Unión Europea para dar respuesta a la crisis de la Deuda pública de 2009-10, y de modo singular el MEDE, organismo creado para garantizar la estabilidad de la zona euro, han introducido, sin embargo, la condicionalidad como un elemento estructural en sus operaciones, con una filosofía parecida a la del FMI, es decir, conseguir el crecimiento económico a partir de la austeridad, con lo que se ha visto perjudicado el ejercicio de diversos derechos fundamentales. Ello plantea la cuestión de la compatibilidad de tales políticas con los objetivos y principios de la Unión Europea, definida en su día como «Comunidad de Derecho» y fundada sobre los valores de los derechos humanos. La primera —y temprana— sentencia dictada al respecto por el Tribunal de Justicia (sentencia Pringle) dejó, sin embargo, en el aire la cuestión de la compatibilidad de la condicionalidad del MEDE con los objetivos y principios de la Unión Europea y el respeto de los derechos humanos. Parece, no obstante, que este criterio tiende a modificarse a partir del reciente fallo en Ledra Advertising, que ha abierto la puerta a invocar el derecho de propiedad para ser indemnizado por los daños causados por la aplicación de la condicionalidad. Con todo, será a partir de la transformación del MEDE en el Fondo Monetario Europeo, si éste se constituye como institución comunitaria, como puede hacerse efectiva la invocación de los derechos fundamentales para frenar o mitigar los efectos perjudiciales de la condicionalidad. Más aún, el control judicial de la condicionalidad en el FME podría servir como referente para otras instituciones financieras internacionales. ABSTRACT: This article analyses the application of conditionality within the European Stability Mechanism (ESM) from the perspective of the fundamental rights recognized within the EU. To this end, we take as a reference the doctrinal positions that have been defending the application of international conventions on human rights as a limit to the conditionality introduced by the IMF and another financial international institutions in their operations with developing countries. The public agencies created within the EU in order to meet the demands of the public debt crisis of 2009-10, and specifically the ESM, a body created to guarantee the Euro zone’s stability, have nonetheless introduced the conditionality as a structural element in their operations, with a philosophy comparable to that of the IMF, i.e. to achieve economic growth from austerity, thus impairing the exercise of several fundamental rights. That raises the question of compatibility of those policies with the objectives and principles of the EU, defined one day as a «community of law» and founded upon the values of fundamental rights. The first —and early— judgement delivered on this ground by the European Court of Justice (Pringle case) left nevertheless in the air the compatibility of the conditionality of ESM with the objectives and principles of the EU and with the respect to human rights. It seems however that this criteria tends to be modified by the recent judgment Ledra Advertising that opened the door to invoke the right to property in order to be compensated by damages caused as a consequence of conditionality. Even so, it will be after the transformation of the ESM into an European Monetary Fund, if this is constituted as a Community institution, that invoking fundamental rights shall be effective in order to stop or mitigate the adverse effects of conditionality. What is more, the judicial control over conditionality within the EMF might serve as a reference for other international financial institutions.

Liberal Democracy, Human Rights, and the Eucharistic Community: Contrasting Voices in American Orthodox Ethics

2021 ◽  
pp. 095394682110459
Author(s):  
Philip LeMasters
Keyword(s):  
Human Rights ◽  
Social Engagement ◽  
Social Ethics ◽  
Human Person ◽  
The Political ◽  
Orthodox Christianity ◽  
Eastern Orthodoxy ◽  
The Public ◽  
Social Orders ◽  
The Relationship

The relationship between Eastern Orthodoxy and the political ethos of the West is of crucial importance for contextualizing the Church’s social engagement in the present day. Aristotle Papanikolaou and Vigen Guroian highlight points of tension in their respective accounts of the relationship between the Orthodoxy and western democratic social orders. Analysis of their argument provides a context for examining their contrasting understandings of human rights as a dimension of the public engagement of Orthodox Christians with the political realm. While neither completely rejects appeals to human rights, neither claims that such rhetoric manifests the full truth about the dignity of the human person according to the theological anthropology of Orthodox Christianity. Patriarch Bartholomew of Constantinople, Archbishop Anastasios Yannoulatos of Albania, the statements of the Council of Crete (2016), and several other contemporary Orthodox voices place appeals to human rights in a theologically nuanced context that affirms their legitimacy while refraining from identifying them with the fullness of the moral and spiritual vision of Orthodox Christianity. Analysis of the debate between Papanikolaou and Guroian gives rise to a tentative affirmation of the critical use of the language of human rights in Eastern Orthodox social ethics.

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