Examinando por Materia "Adoption"
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- PublicaciónAcceso abiertoAnálisis de la institución jurídica de la Adopción en el ámbito del derecho comparado entre Colombia y Chile(2021) Grajales Molina, Paula Andrea; Blandón Betancur, Sergio Rodolfo; Muñoz Echavarría, Deisy BeatrizEn los últimos años, la investigación sobre la institución jurídica de la adopción se ha convertido en estudio que ha mostrado el interés de una cantidad de personas y de ciencias. El derecho no ha sido ajeno a ello, por lo que en este artículo se presenta un acercamiento desde lo teórico, por medio del método comparativo entre las diferentes normas existentes en Colombia y Chile en lo que concierne a la adopción, estableciendo, en primer lugar, su problema común; en segundo lugar, se realiza una descripción detallada sobre las instituciones jurídicas vinculadas en la comparación objeto de estudio, mediante el análisis de la familia jurídica a la cual pertenecen, el contexto social, los antecedentes de la adopción, el fin con el que se originó, y la caracterización de los formantes normativos, jurisprudenciales y doctrinales de la adopción en estos dos países. Finalmente se identificarán las características comunes y disimiles ente ambos países, para entregar las conclusiones pertinentes.
- PublicaciónAcceso abiertoImpacto en la adopción de las NIIF en Colombia(2019) Cardona González, Yessica Fernanda; Deossa Murillo, Yurany; Tamayo Álvarez, Kimberly Dahiana; Espinosa Cadavid, Dorian AlonsoConvergence is the participation of two or more events that influence the same point of view, in this case of having a universal language leads to the implementation of International Financial Reporting Standards (IFRS), also known by its acronym in English (IFRS) International Financial Reporting Standard, which are largely influenced by different agreements or free trade agreements where there is greater access to financial information at the global level. For this reason, it is essential to standardize information and accounting language for the preparation of the different reports and real interpretations of business situations, to improve their financial function, improvements in accounting policies, and to be efficient with the presentation of financial statements. in a unified and transparent way. Colombia currently has fifteen free trade agreements which are in different countries such as Mexico, Chile, the United States, Canada, Cuba, the European Union, Korea and other commercial alliances in the country, in order to strengthen the economic integration at the regional level, opening of markets for goods and services, programming and liberalization of tariffs, and trade financing; Colombian companies perform the standardization of accounting information to unify the concepts, allowing investors to make decisions and open new business alliances. The adoption of IFRS in Colombia has been marked by different challenges at the structural, and perhaps operational, level. It is important to warn entrepreneurs, public accountants and managers about the real challenges that organizations must face with the adoption and implementation of International Financial Reporting Standards and to offer a tentative interpretation of the impacts that this convergence generates on Colombian companies
- PublicaciónAcceso abiertoRepresentaciones sociales del concepto y del proceso de adopción en parejas sin hijos con posibilidad de adoptar(2020) Cáceres Corrales, Natalia; Rojas Rojas, Anyi Daniela; Sánchez Muñoz, Yesika Ximena; Torres Rodríguez, Ana MaríaThe objective of this study was to explore the social representations of the concept and the adoption process in couples without children with the possibility of adopting, using a qualitative approach of descriptive type. The informative unit of the study was made up of 50 couples in total with the possibility of adopting, whose average age was 34 years, people from different social and cultural contexts were taken as reference, among these characteristics are the level of education, marital status, the socioeconomic stratum and religious inclination. Participants were selected by representative sampling for convenience. The results obtained were analyzed with the axial model through the ATLAS.ti 8 software, which yielded the following results: First, it was found that the negative implications about the adoption process are cause of the legal aspects of adoption. Second, the misperception about the adoption process is a cause of ignorance regarding the adoption process. Third, the biological implications of the adoption process are associated with adoption as a possibility of family structuring. Finally, the concept of adoption seen from the perspective of the vulnerability of the child is associated with the perspective of adoption from abandonment