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Colombian Criminal Justice in Crisisby Dr Elvira Marí Restrepo; a; Richard Clogg
Palgrave Macmillan Ltd. 2001; US$ 130.00Most people believe that criminal justice in Colombia is rife with impunity and corruption. Elvira María Restrepo delves beneath such beliefs to reveal a system driven at a fundamental level by fear and distrust from outside the system itself. With the present difficulties in the country tantamount to a state of irregular war, the judiciary is in crisis. It has to contribute to the construction of peace and the reconstruction of trust, or perish. more...
Las Normas internacionales del trabajoby International Labour Office
International Labour Office 2002; US$ 5.00Describes the main content of all ILO Conventions and Recommendations which respond to current needs and makes reference to those instruments which are to be revised. Identifies the most frequent problems encountered in the application of these standards in various countries. Includes papers on ILO standards policy and the ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up. more...
Luces y sombras de la reforma de la salud en Colombiaby Francisco J. Yepes; Manuel Ramírez; Luz Helena Sánchez
International Development Research Centre 2010; US$ 28.00El aumento en la cobertura del aseguramiento, la disminución del gasto de bolsillo, el mayor acceso a una primera consulta en la población asegurada y la mayor consulta de sano, son logros importantes que han sido documentados por diferentes estudios, casi todos ellos realizados a partir de datos secundarios de las Encuestas de Calidad de Vida y de Demografía Salud. Sin embargo, varios de estos hallazgos han sido sobredimensionados por diferentes motivos. Cuando se tiene en cuenta el tamaño de los diferentes paquetes de servicios (POS) es necesario deflactar el aumento neto en el aseguramiento y cuando se habla del mayor acceso a los servicios de la población asegurada sobre la no asegurada, es necesario tener en cuenta... more...
Immobilienbewertung im Rahmen der Erbschaftsteuer: Unter welchen Voraussetzungen ist die Erstellung eines Verkehrswertgutachtens nach §198 BewG sinnvoll?by Simone Kopp
Diplomica Verlag 2012; US$ 48.25Hauptbeschreibung Durch das am 01.01.2009 in Kraft getretene Erbschaftsteuerreformgesetz soll die durch das Bundesverfassungsgericht erfolgte Vorgabe der Ausrichtung der Bewertung von bebauten Grundstücken am gemeinen Wert als maßgebliches Bewertungsziel für Zwecke der Erbschaft- und Schenkungsteuer umgesetzt werden. Aufgrund der Notwendigkeit der Standardisierung und Vereinfachung des steuerrechtlichen Bewertungsverfahrens wurden die Bewertungsgrundlagen jedoch typisierend geregelt. Diese Vereinfachung und Typisierung führt unter bestimmten Voraussetzungen zu einem Bewertungsergebnis, welches über dem gemeinen Wert der Immobilie liegt und damit zu einer zu hohen Besteuerung des Steuerpflichtigen führt. Für diese Fälle wurde in § 198 BewG... more...
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