Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

This paper’s starting point is the evidence of impunity for the crimes of the Francoist dictatorship, essentially due to a judicial regime that has blocked the access of victims and their descendants to justice. It focuses on the responsibility that may fall on the Constitutional Court in its capacity as protector of rights, since it aims at confining the question of Francoist criminality in the field of history to extract it out of the realm of law. Some regional governments, such as Navarre, resolutely take the opposite path, against which the coverage of impunity by the Constitutional Court leads to extremes of degradation of its proceedings bearing the risk of delegitimisation of its jurisprudence.

In this job we are trying to Know what is the definition of governmental terrorism and his several kinds in order to making the Italian mafia up when it was trialed just in a context of international crime and according to general opinion some experts.

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The main objective of this paperistoidentify the characteristics of production, organization andmanagement of alternative communication among six cases of study about theMexicancontext: EnREDadas; Hij@s de la tierra; Somos el Medio; Abejas de Acteal; Radio Zapote y RompeViento. Each of them, made up of young people from different contextsand with very different fields of interests.The methodology used was qualitative and three information collection instruments wereused: 1) qualitative content analysis; 2) semi-structured interviews in depth; and,3)internal and external participant observation.Through an analysis by categories, the main findings of this work redefine basiccategories of alternative communication, from their exercise in digital environments:interaction, participation, horizontal communication, counter-hegemonic message andpraxis of social transformation. This contribution allows us to observe the changes andcontinuities of the exercise of alternative communication media in a context of multipleuncertainties in digital environments.

Newsroom production processes have undergone radical changes as a consequence of the Internet, new content distribution platforms, and new ways of consuming information. This all means that we now face new challenges when teaching journalism at the university level. On one hand, there is a need for teachers themselves to be up-to-date and digitally competent. On the other there is a need for the material taught in the classroom to be as current as possible. By continuing to teach the same material that was taught 20 years ago, higher education institutions continue to produce new graduates who are “old journalists,” far from being able to enter the job market or become digital journalism entrepreneurs. It is therefore of interest to analyze the evolution of digital journalism in Mexico and the importance of teaching entrepreneurial journalism in the classroom, as well as to look at the success stories of both universities and non-profit organizations who are training young people and are helping build a society where there is more and better journalism.

The communication flows that take place in social media and the consequent formation of echo chambers have begun to be studied in the last years, in part because of its consequences for the construction of a public sphere based on democratic values. Recent studies claim that digital interaction origins encounter voices that confirm preexistent opinions instead of promoting the debate among different point of views. This research studies the role played by Argentinean politicians in the construction of echo chambers in Facebook, about the strategic use of its interactive tools by analyzing the posts that Cristina Fernández, Mauricio Macri, Sergio Massa, and Daniel Scioli published between November 2014-November 2015 on Facebook, the social media where more than a half of Argentineans have an active profile. The results of this empirical study indicate that Argentinean politicians scarcely incorporate Facebook interaction tools into their posts. Moreover, they use these tools following a broadcasting logic instead of a conversational one, framed by a personalistic political communication model that contributes to the construction of interaction spaces closed to divergent opinions.

The article analyzes the trajectory of the news coverage of the topic climate change, taking as a case of study two main newspapers in Argentina: Clarín and La Nación, during a period of five years (2009-2013). Specifically, the aim is to observe those periods in which the journalistic coverage of the subject is concentrated, and the context in which it occurs. To carry out the analysis, the investigation uses both, news texts and qualitative interviews with journalists from the newspapers analyzed. This allowed conclude that the construction of the news agenda about climate change is driven by the international agenda, which opens “windows of opportunity” to keep the issue active in the media.

 The current paper is focused on material resources as a controlling factor in crop production. It has been found that according to the analysis of crop production expenditures in agricultural enterprises of Ukraine an expense structure consists of approximately 70% of material costs. In this regard, the ABC-analysis is utilized with the aim to determine the items of material expenses that significantly affect the cost and consequently the process of operational management for making decisions. The findings of the ABC-analysis of material expenditures for crop production in terms of elements at Ukrainian agricultural enterprises made it possible to determine the types of control (systematic, periodic, selective) that should be applied for different cost groups focusing on the most significant items of the material expenses. Expenditures are classified according to the stages of the technological process and types of the technology for crop cultivation, allowing to control the scope of production costs at each stage of crops growing. These stages can be the basis for the application in the system of cost management of Activity Based Costing model. It is proposed to apply the operational control of material costs through the budgeting system in the agrarian management. It plays a leading role in the management system providing the process of managerial decisions making with the operative information about the actual indicators of material costs and their deviations. A form fragment of a flexible budget on material expenditures for winter wheat production has been elaborated. The enterprise managers can make operational, current and strategic management decisions and, consequently, influence the change of material resources, adjusting them to the technological processes stages in production and sales of goods, works and services based on the proposed form of a budget.

The authors conducted a study aimed to identify discrepancies between the practice in providing audit services and the regulatory framework for their implementation in Ukraine. The purpose of article is to answer questions: are there any differences between the practice of development of types of audit services and regulatory documents for their implementation based on the experience of Ukrainian auditors; what are the differences in the practice of auditing firms in classifying and using the auditors terminology in contrast to the standards and requirements of the legal documents.  A hypothesis was formulated, which later on received a confirmation. By carrying out analytical procedures, the theoretical approaches to the classification of audit services were considered. The authors correlate different classification of audit services in normative documents, including documents of the professional organization of auditors. The results of the study of the terminology content, which is used to identify different types of audit services, have shown the differences between scientists' opinions and different interpretations in auditors practice. Current research is aimed at improving the theoretical and practical provisions for the implementation of related and other services of professional audit services, development of concepts for theoretical support and practical implementation for harmonization of legal regulations and practices of auditors (audit firms). The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services on the national level.

Today, robots are increasingly present in the machine building industry, sometimes even in some sections to replace workers altogether, due to the high quality of their work, repetitive, without stopping or pausing, without any manufacturing and assembly scuffs. In this paper, one presents the mechanisms with bars and gears, which are planetary mechanisms for robot automation and mechatronics, structurally-topological. The gears and bars consist of at least one movable articulated bar and one of the cylindrical, tapered or hipoidal gears. Only gears with circular or straight toothed gears, in which the relative position of the rotation or translation axes does not change, shall be considered. The topological structure of the gears and gears is characterized by a kinematic chain with articulated bars and at least one kinematic chain with gears. The kinematic chain may be chain open (with a fixed rotation joint) or closed chain (with at least two fixed joints). The kinematic chain with gears is attached to the kinematic chain with bars so that at least two gear wheels have centers in the bars of the bars and some wheels may be integral with the bars. In practice, some of these gears with gears and gears are known as planetary gears with cylindrical, conical or hipoidal gears.