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

El presente estudio presenta las comprensiones de la política pesquera en los actores insertados en el contexto orense, así como la trascendencia de las acciones estatales con las que se piensa beneficiar la pesca artesanal. La perspectiva neoinstitucionalista fue utilizada como sustento teórico para conocer el alcance de dichas políticas en la comprensión de los sujetos. El trabajo emplea como estrategia metodológica la revisión de documentos, la entrevista grupal para obtener las comprensiones de los sujetos y la metodología hermenéutica para la interpretación de los resultados. Se pudo alcanzar un conocimiento de las formas en que los sujetos investigados valoran las políticas públicas del sector pesquero artesanal, el ciclo de vida de sus conflictos y la comprensión de las razones que sustentan sus comportamientos, así como la trascendencia de las políticas públicas que las localidades deben implementar para adecuar las leyes generales del Estado, esas instituciones pueden convertirse en agentes de activación de las dinámicas de dichas leyes.

El IASB (International Accounting Standards Board) creo las Normas Internacionales de Información Financiera (NIIF) para minimizar a través de la  homogeneización las múltiples diferencias presentes en los países, estas regulaciones estandarizados aplican en todas las ciencias contables, incluyendo la contabilidad de costo, esa que permite cuantificar los valores de los recursos utilizados, cuyas técnicas proveen el orden de la información monetaria,  dotando  a la gestión del análisis sobre la actividad económica y  la dirección en la que debe ir si desea mejorar su eficiencia económica, ahora bien, es necesario cumplir con las regulaciones contables, razón por la cual, el presente trabajo tiene como objetivo principal describir y categorizar de las normas contables NIIF para Pymes vinculadas con la contabilidad de costos, para esto realizamos una investigación de carácter documental, soportada en un estudio exploratorio realizado en el año 2022, de carácter descriptivo, en el contexto local del Ecuador. Como hallazgos principal se determinó que aún hay pymes que no aplican las NIIF.  Llegándose a determinar cómo consideración final, la necesidad de superar la debilidad procedimental, normativa y de regulaciones  que presentan algunas pymes en el Ecuador mediante el entendimiento y la praxis de estas normas relacionados con los costos, la intención es contribuir tanto al crecimiento como la formación  de los gerentes de las Pymes.

Background: The system of precedents in Brazil was established with the advent of the Code of Civil Procedure of 2015, binding the courts to the theses established by the competent courts. However, mere positivization does not generate efficacy, requiring certain behaviors for the sake of standardization of law. However, even though it adopts certain precedents, the Federal Supreme Court shows preference for monocratic decisions over effective debate by the Court, which generates inconsistency in the creation and application of binding precedents. The present article studies two eminently political cases: ADPF 402 and Criminal Action 4070, which had as subjects the former President of the Chamber of Deputies, Eduardo Cunha, and the former President of the Federal Senate, Renan Calheiros.Objective: To demonstrate the inconsistencies of the Federal Supreme Court in the creation and application of precedents.Method: We prioritized the hypothetical-deductive method and the case study of ADPF 402 and the Criminal Action 4070.Results: The article shows that, as a rule, there is no effective collegial deliberation able to demonstrate the ratio decidendi in the decisions of the Federal Supreme Court and that the absence of full collegial deliberation makes it impossible to generate precedents that result from the understanding of the Court on the subject, which can lead to institutional instability when the decisions rendered have a high political impact on the other Powers.Conclusions: The Supreme Federal Court tends not to use binding judicial precedents as a limiting factor for its political actions, and as a rule is not concerned with keeping its jurisprudence stable, integral and coherent.

Background: According to the doctrine and the National Council of Justice, the Judiciary is not the only way to access Justice, and today there is a system called multiport. In this perspective, in recent years, one of the institutes that has gained the most prominence is arbitration, involving the most diverse areas of law, justifying the analysis of its appropriateness in disputes related also to the environment, despite the consideration, in the first analysis, it is a diffuse and unavailable fundamental right. However, there are economic and material consequences of environmental damage, which can be dealt with by arbitration.Objective: The objective of this article is to verify if it is possible and, if so, the possible contours of the Public Defender's Office in environmental arbitration in favor of the disadvantaged.Method: The method adopted for the elaboration of this article was the hypothetical-deductive one, being the research, regarding the procedure, bibliographic and jurisprudential.Results: The research concludes that the Public Defender's Office must act at all stages of the procedure, including before its election, providing an equalization of "weapons" in the legal and economic fields, as a result of the constitutional guarantee of full and free legal assistance to the poorest.

Objective: The paper aims to elaborate on the implementation of freedom of contract and judicial intervention taken by the Indonesian judiciary institutions in the event that a contract does not reflect the balance of rights and obligations of the parties. It also discusses several cases that expose the involvement of the court in upholding justice by intervening in the contract.Methodology: The study is doctrinal legal research. It employed the statutory, conceptual, and case approach with prescriptive data analysis.Results: The study reveals that the freedom of contract is not limitless. In certain conditions, the court can intervene the implementation of the contract in case the court found the party's position is inequal and led to the harmful consequences that detriment a certain party.Contributions: It explores the restrictions of the freedom of contract principle by comprehensively explaining the reasoning behind its enforcement under the court’s authority. In addition, it clarifies the court's justification to perform a corrective function towards inequalities in contract performance.

Objectif: L'objectif de cette recherche académique est d'étudier les alternatives pour surmonter ces obstacles à l'inclusion des personnes handicapées sur le marché du travail brésilien.Problematique de la recherche: analyser la construction du raisonnnement selon lequel, compte tenu des objetifs de la CDPH, l´entreprise qui refuserait de se conformer au quota de l´article 93 de la loi 8.213/1991 sous prétexte du manque de travailleurs handicapés qualifiés pour le poste offert, devra prouver le respect du quota de l´article 429 de la CLT, par l´embauche d´apprentis en situation de handicap, sous peine d´encourir des sanctions judiciaires. Méthode: Cet article présente les résultats d´une révision bibliographique sur les principes et objetifs de la CDPH, aussi bien qu´une recherche de la jurisprudence du TST à propos du respect du quota de l´article 93 de la loi 8.213/1991. Partant de ces prémisses, l´analyse des alternatives pour surmonter les obstacles à l´insertion des personnes handicapées sur le marché du travail a été réalisée selon la méthode déductive.Résultats:  Il est conclu que, selon la CDPH, des mesures efficaces sont nécessaires pour respecter les quotas prévus par la loi 8.213/1991, y compris la qualification des travailleurs handicapés par le biais de contrat d´apprentissage.Contributions: Fournir à la jurisprudence des fondements théoriques pour le respect effetif des quotas prévus par la loi 8.213/1991.

Context: The philosophy of the Geneva thinker Jean-Jacques Rousseau (1712-1778) was of fundamental importance for the development of the constitutionalist mentality and, mainly, the principles of republicanism, as an axiological-normative orientation in favor of the so-called "common good", understood as the set of goods and values essential for the development of the community. Moreover, republican theses see freedom not only as a right, but above all as a duty. In this sense, republicanism presents, at its core, a new understanding of freedom, facing it from the role of the individual in the organization of political power.Objective and Methodology: In this way, Rousseau's discussions about the so-called "general will", civic virtues, freedom as self-regulation and the sovereignty of the collective body establish a central dialogue with the neuralgic elements of the republican cosmovision, whose reflections are of great value for a better understanding of contemporary democratic weaknesses and the crisis of liberal democracy. Based on the deductive approach methodology, the present work was built with the use of bibliographic sources.Conclusion: It is observed the imprescindibility of the structuring of democratic constitutionalism based on mechanisms that favor a deontological understanding of civil liberty, above all, for a better realization of the principle of the dignity of the human person.

Objective: I suggest that Ronald Dworkin's theory of associative political obligations, known for justifying moral obedience to law by citizens, especially judges, is incorrect. Associative theories propose that the bond formed between individuals in social practices is the factor responsible for justifying moral obligations. However, associative ties will prove to be incompatible with the socio-political context, especially regarding the role played by judges.Methodology: I present a critical-reflective exposition of the main arguments for and against Dworkin's associative obligations. The theoretical discussion assumes assumptions of analytic philosophy, where I proceed with a normative analysis about this type of obligation.Results: I try to demonstrate how associative reasons that underlie the theory under discussion are motivated by more intimate and partial social relationships between individuals. Hence, they would be incompatible with the kind of moral and political obligation expected between citizens and judges.Contributions: the arguments discussed outline the limits and scope of theories based on associative obligations. They also allow for a more careful reflection on the normative justification of the political obligations of citizens and judges.

Objective: The objective of the article is to address the issue of the need for a political articulation in nanofood in Brazil, to indicate the safe paths in the commercialization of products with nanotechnology. Especially given the potential risks to the ingestion of substances at the nanoscale.Methodology: It is important to clarify that there is no specific regulation for nanotechnology in Brazil and that nanofoods are commercialized in the consumer market. For that reason, the method used is the hypothetical-deductive method, based on bibliographic research and the collection of information from the competent bodies, based on the Lei de Acesso à Informação.Results: Future coordination of actions involves the joining of efforts of some public organizations linked to food security, as well as the private initiative responsible for the industrialization of these products. Thus, the Sistema Nacional de Segurança Alimentar e Nutricional (Sisan) is responsible for formulating public policies aimed at the sector, through the coordination of inter-ministerial actions and community participation by the responsible councils and bodies. On the other hand, Anvisa is responsible for the technical analysis of the risks and the regulation of this novel food, in dialogue with the private sector.Contributions: Scientific studies indicate that at the nanolevel, the toxicity of substances can be differentiated and harmful to the health of living beings and the environment. Thus, this research identifies who are the agents responsible for the regulation and formulation of public policies for nanofoods in the Brazilian scenario. Such an approach also contributes to clarifying the risks of nanofoods and to the safe and sustainable development of this innovative technology.

Contextualization: The rescission lawsuit is an appropriate measure against a final and unappealable court decision that manifestly violates a legal rule, thus, it is necessary to question whether the non-compliance with the precedent gives rise to the propose of the rescission lawsuit, since the precedents change the interpretative core of the legal rule.Objective: The objective of this article is to postulate a hypothesis of the suitability of the Rescissory Action in the light of the objectives set by the Civil Procedure Code of 2015 ("CPC"), explained in its article 926, of maintaining a stable, integrity and legal system coherent.Method: This study was conducted by reviewing legislation, as well as national and international doctrine, using the deductive method.Results: The concern of the theme is not only of a topical nature, about isolated cases, but it is given as a logical reflection of a legal system that wants to be coherent, stable and harmonious, as recommended in CPC of 2015.Conclusions: Finally, it was seen that there is normative scope of the procedural rules already set so that the conclusion is forwarded by the appropriateness of the rescission actions for the protection of the coherent, stable and complete right, due to the non-observance of a binding judicial pronouncement, provided that the established deadlines are observed.