Sunday, January 26, 2020

The effect of human population growth on resources

The effect of human population growth on resources Human Population growth and the effect on natural resource consumption In the last 50 years the world population has grown faster than ever before, and in many countries and regions of the world this population growth and the consumption of natural resources resulting from this growth is becoming a matter of great concern for governments and international development agencies (World Bank. 2004). National populations are expected to grow in every countries of East, Southeast, and South and Central Asia except Japan and Kazakhstan, populations will double or nearly double in Pakistan, Nepal, Bangladesh, Afghanistan, Cambodia, and Laos, growth rates will also be particularly high in India, Indonesia, Iran, Malaysia, Mongolia, Myanmar, the Philippines, and Vietnam (Asia Population, 2013). This implies an enormous concern for the reason that population growth represents more consumption, depletion, contamination and use of natural resources. This essay aims to discuss the population growth crisis, specifically the relationship between population growth, envi ronmental sustainability and ecological impacts due to human intervention on environment. In 1798, Thomas Malthus studied the nature of population growth in Europe, he claimed that population was increasing faster than food production, and he feared that eventual global starvation may become unsustainable on the years to come (Malthus, 1798). Several researchers still debate this theory, nevertheless, it is clear that the patterns of consumption and degradation of resources are directly related to population growth and human consumption of natural resources both in developing and developed countries. Some authors doing research about human population growth argue that a key component to achieve sustainable development is to slow population growth by helping couples to limit their family size (Public Health Reports 1992). However, birth control and population management is not the only strategy required to reduce population growth. Population growth control is not only effective by introducing birth control mechanisms, is it also important to recognize that the medical and scientific advances represents a huge and significant factor regarding population increase. To elaborate, there have been over the years enormous developments on the reduction of infant mortality rate, for instance, mortality rate has dropped significantly compared to fifty or sixty years ago and the control of diseases such as cholera, malaria and dengue are becoming more effective every day, adults rate expectancy is increasing and adults are extending their life expectancy by several years than they used to achieve decades ago. As a result, a greater production and consumption of resources is necessary to sustain the population, and it is unclear whether the food production is capable of growing as fast as population growth is able to grow in the modern world. Environmental problems can be classified according to the nature of the damage to human health (Holdren and Ehrlich, 1974), the authors argue that Environmental problems are usually a direct effect of wrong human interacti ons and resource exploitation. Common and every day diseases (lung disease due air pollution, lead poisoning and so many more) are the direct consequence of human activities, the pollution of coastal waters, the acceleration of erosion in agricultural soils are the result of human activities and global degradation on environment. One of the most important problems that requires observation is food production and soil fertility because this kind of degradation is a direct consequence of human activity. Soils increasingly lose their ability to store nutrients and be productive in their cycles, Water consumption for crops also becomes higher and less sustainable, and production is constantly decreasing, resulting in a threatening an irreversible damage to the environment. One example of this problem is the alteration of areas in the lush of the Tigris and Euphrates Valleys through erosion and salt accumulation, consequence of bad irrigation practises and systems (Thorkild and Adams, 19 58 ), the Rajasthan desert in India is also a perfect example of the human pressure on the environment. Another example is the pressure to expand agricultural areas, leading to damaging efforts to cultivate land that is unsuitable to cultivation, such as the expansion of cultivation on hillside in Indonesia, leading to serious erosion and new environmental problems (Ravenholt, 1973). Countless examples of bad agricultural practises can be found around the globe, the techniques of temperate-zone agriculture to the tropical soils of Brazil, leading to the loss of the soil nutrients and erosion can be found in South America (McNeil, 1972). Coastal regions are also affected by the human consumption and mismanagement of resources, impacts due the human activity are evident, the mismanagement of waste disposal, water mismanagement, metals and fertilizers residues and oil spills, harmful pollutants hurled to marine ecosystems, mining, CO2 emissions, greenhouse emissions, and many more harm ful environmental practices can be found on different parts of the globe. The New technologies, achievements and developments in the last hundred years concerning agriculture are not resolving these environmental conflicts in a small period of time, for this reason it is urgent to find creative solutions to address these issues and achieve sustainability in order to create a consistent solution to the population growth concern. According to naturalist Sir David Attenborough (BBC, 2010) there are three favourable ways to get sustainable development; first: stop consuming so many resources, and one of the theories is that developed countries should stop using so many resources in order to allow developing countries to meet their demand for resources, An example of this is the production methods of food that many developed countries have on countries like China and Africa to meet their own needs and to export and sustain their own population, causing a enormous demand problem in production that constrain this developing countries (Developing countries need to meet their own food supply requirements and at the same time they have to produce extra supplies to meet the demand from foreign countries using their land). The Second proposal by Attenborough, is the change of our technology and production methodologies by using alternative methods of agriculture and energy production. It is a fact that the struggle to minimize the use of fossil fuels and promote the use of clean renewable energies is a difficult and constant effort, however an embedded question comes to attention: is the use of clean energy affordable to implement in developing countries? The cost and resources are not yet clear to respond that question. The third proposal presented is about reducing population growth, and to reduce population growth education is also essential. Education on contraceptive methods and access to effective birth control systems are basic especially in developing countries where resources are scarce and population growth worsens the circumstances to access basic needs. It is evident that developing countries are more commonly the ones to have more population growth worldwide (refer to table 1 and chart 1 appendices) and this increase in population is the direct cause of many of the numerous environmental problems in those countries. Conclusion: It is clear that population growth has a negative impact on the environment, the intensification of agriculture, the uncontrolled industrialization and economic growth, the depletion of resources and the destruction of natural habitats is evident and undeniable in our current world. For this reason it is necessary to implement intelligent and concrete strategies to minimize the impacts and effects of environmental degradation. There is an urgent need to look for real development solutions and sustainable policies to maximize the use of resources without degrading the environments capacity to restore it self and simultaneously obtain a balanced assessment for the impact that humans perform on the planet. Human capacity for improvement and technology opens daily windows and doors to new sustainable solutions that can generate substantial changes in the levels of production, conservation and renewal of ecosystems and resources. Governments are required to achieve improvements and find w ays to be more involved in environmental issues, seeking to improve the quality of life, health and livelihood of their populations through viable and sustainable solutions for the correct use of resources. It is the responsibility of governments, communities and every person on the planet whether living in a developed or developing country to find solutions and alternatives to benefit not only current generations but also future generations to come. Human carrying capacity must not reach its limits before finding solutions to actual problems, human influence and positive technological advances and current developments on issues such as environment must be a permanent strategy to minimize the ecological footprint of humans on resources. Proper Education, correct land management, technological improvements, economic investment, proper resource management and awareness, and better public policies regarding natural resource management are crucial and vital elements for the development of communities and poverty eradication around the world. Appendix: Table 1 TOP 20 LARGEST COUNTRIES BY POPULATION 1China 1,399,913,213 2India 1,278,847,804 3United States 324,475,111 4Indonesia 255,021,309 5Brazil 203,283,249 6Pakistan 187,383,682 7Nigeria 182,243,489 8Bangladesh 159,950,753 9Russia 142,196,628 10Japan 126,893,225 11Mexico 124,899,068 12Philippines 101,379,224 13Ethiopia 98,330,593 14Vietnam 93,197,563 15Egypt 84,387,897 16Germany 82,597,111 17Iran 79,238,137 18Turkey 76,515,191 19Congo 70,762,892 20Thailand 67,381,077 Chart 1 References. Public Health Reports 1992. Population Growth Threatens Natural Resources 107, p. 608. World Bank. 2004. World Population Growth ASIA POPULATION, R. 2013. Asia Population 2013 [Online]. Available: http://www.worldpopulationstatistics.com/asia-population-2013/. BBC, H. S., EPISODE 7 2010. How Many People Can Live on Planet Earth? In: ATTENBOROUGH, D. (ed.). HOLDREN, J. EHRLICH, P. 1974. Human Population and the Global Environment: Population growth, rising per capita material consumption, and disruptive technologies have made civilization a global ecological force. American Scientist. MALTHUS, T. 1798. An Essay on the Principle of Population, London, Printed for J. Johnson, in St. Paul’s Church-Yard. MCNEIL, M. 1972. 32. LATERITIC SOILS IN DISTINCT TROPICAL ENVIRONMENTS: Southern Sudan and Brazil. RAVENHOLT, A. 1973. Man-land-productivity Microdynamics in Rural Bali. Southeast Asia series, 21, 9. THORKILD, J. ADAMS, R. 1958 Salt and silt in ancient Mesopotamian agriculture Vol. 128 no. 3334 pp. 1251-1258 128: 1251-58.

Saturday, January 18, 2020

Case Briefs

Case1 Plaintiff(14) VS Defendant(11) February 20th 1889 Fact: Two boys were in a same high school of the village of Waukesha. 11 years old boy kicked another 14 years old boy which caused the boy never recovered the use of his limb. The former was sued by the latter for $2800. Issue: whether a person who unintentionally hurt another person is liable for the harm through intentional harm. Holdings: the jury rendered a verdict for the plaintiff of $2800. Rationale: the touch was the exciting or remote cause of the destruction of the bone.The case was a case of torts and it related to the assult and battery which the defendant should pay money for the plaintiff. The defendant has no proof of any other hurt, and the medical testimony seems to have been agreed that this touch or kick was the exciting cause of the injury to the plaintiff. Case2 Plaintiff Ralph Edward DAVIS VS Defendant Walter Calvin WHITE ,Jr. September 10,1977 Facts : White had obtained a gun in anticipation of shooting T ipton in an argument ,but missed and shot Davis in the stomach who was washing cars in front of his mother’s house on Fairmont Avenue in Richmond ,Virginia.Issue: whether an action based upon a willful and malicious injury by the debtor to another person is nondischargeable in bankruptcy. Holdings: the debt resulting from that act is nondischargeable in bankruptcy. Rationale: Every person is liable for the direct ,natural and probable consequence of his acts, and that every one doing an unlawful act is responsible for all of the consequential results of that act. The evidence here clearly show that the shooting was a wrongful act intentionally done and Davis’s injuries resulted from that act.And the debts results from that act. If one intentionally commits an assault or battery at another and by mistake strikes a third person, he is guilty of an assault and battery of the third person. Case3 Plaintiff Dan R. CULLISON vs Defendant Ernest MEDLEY February 2,1986 Fact: Cul lison encountered 16-year-old Sandy in a Linton, Indiana, grocery store parking lot and invited her to his home. Sandy didn’t come alone ,instead father Ernest and other family members accompanied her. He was berated and felt threatened since then.Increase fear from that incident lead him to serious psychological problems and affect his normal life. Issue: were the actions of threatening sufficient for reasonable people to apply battery. Holdings: It is error for the trial court to enter summary judgment ,which means that the appellant will get another trial. Rationale: Ernest kept grabbing at the pistol as if he were going to take it out, which gives Cullison’s the apprehension of being shot or injured an assault constitutes a touching of the mind, if not of the body. The tort invades the plaintiff’s mental peace.Case4 Plaintiff John Robert DICKENS (31) vs Defendant Earl V. PURYEAR and Ann Brewer Puryear (18) April 2ed 1975 Fact: Dickens was beat into semi-cons ciousness and threatened to leave the state of North Carolina after lured into rural Johnston county by defendants, husband and wife . Ann Puryear and Earl Puryear appoint four men to inflict assault on him. Dickens then filed his complaint on 31 March 1978 for his physical injury and emotional distress. Issue: whether a threat or attempt to show violence constitutes assault.Holdings: plaintiff’s recovery for injuries ,mental or physical, caused by these actions would be barred by the one-year statute of limitations. Rationale: ordinarily mere words, unaccompanied by some act apparently intended to carry the threat into execution, do not put the other in apprehension of an imminent bodily contact ,and so cannot make the actor liable for an assault. Case 5 Plaintiff Eckert vs Long Island R. Co. November 26 1867 Fact: The deceased ,Henry Eckert, successfully saved a child near the main track but was stuck by the locomotive and received such injuries as to kill himself.Eckert ,t he wife ,acted as administratrix sued the Long Island R. Co. ,tending to prove that the cars were running improperly. Issue: whether a person who voluntarily place himself in danger to save a child is liable for negligence Holding: principles of law cannot yield to particular case, which means the intestate is liable for negligence. Rationale;as a reasonable prudent person who has the full knowledge and apprehension of the risk incurred ,the act of saving others ,which is not a duty imposed by law ,cannot relive him from negligence.The cars were being run at a very moderate speed, not over seven or eight miles per hour, that the signals required by law were given and that the child was not on the track over which the cars were passing, but on a side track near the main track. The company is not the insurer of ,or liable to those who ,of their own choice and with full notice, place themselves in the path of the train and are injured. Case 6 Plaintiff Cooley vs public Service Co. Nove mber 29. 1935Fact: During a heavy storm, several of the Public Service wires broke and fell to the ground and one of it which carried a voltage of about 1300 came into contact with the telephone messenger ,Cooley. The contact created violent agitation in the diaphragm of the receiver and a loud explosive noise. Cooley suffered from traumatic neurosis and loss of sensation on the left side. She claimed that it the defendant’s consequent duty to maintain such devices at cross-overs as would prevent falling wires from coming into contact with a telephone wire.Issue: whether the harm caused indirectly of the company is responsible for the negligence . Holding: a verdict should have been directed for the defendant. Judgment for the defendant. Rationale: To the extent that the duty to use care depends upon relationship the defendant's duty of care towards the plaintiff is obviously weaker than that towards the man in the street. The defendant's duty cannot, in the circumstances, be to both. If that were so, performance of one duty would mean nonperformance of the other There was no least evidence to show the plaintiff suffered an electric shock.There was evidence that baskets and similar devices were used by the Telephone Company, some years ago, for the protection of their wires at cross-overs. Case7 Plaintiff Andrews vs Defendant United Airlines. Inc. Fact: A briefcase fell from an airplane’s compartment injured Billie Jean Andrews seriously. No one knows what caused the briefcase to fall. She claimed that the airline didn’t prevent the foreseeable injury. Issue: whether safety measure is enough and the airline is responsible for the injury.Holding: summary judgment was reversed ,which means a new trial. Rationale: the United has failed to do all that human care ,vigilance, and foresight reasonablely can do under all the circumstances. Case8 Roberts v. Ring Facts: Ring was a 77 years old man driving south on a much traveled street in Owatonna , and he passed clear over a boy who ran into his way ,crossing the street to the west . Issue: An old man was not alert enough and failed to stop his car while he saw the boy, is that enough to raise an issue of his negligence.Whether a boy’s age should be taken into consideration when it comes to contributory negligence. Holdings: The old man is responsible for negligence. Rationale: the boys age should be taken into consideration . D failed to stop his car, the infirmities weighed against him. Care was required to avoid injuring other travelers. Case9 Daniels v. Evans Facts:19 years old Daniel was died in a collision of his motorcycle and Evans’ automobile at Lebanon on August 4. 1962. Issue: minor engaged in activities undertaken by adults, whether the standard of care to minors still prevails.Holdings: a minor operating a motor vehicle, whether an automobile or a motorcycle, must be judged by the same standard of care as an adult and the defendant’s objecti on to the Trial Court’s charge applying a different standard to the conduct of the plaintiff’s intestate was valid. Rationale: when a minor engages in such activities a s the operation of an automobile or similar power in driven device, he forfeits his rights to have the reasonableness of his conduct measured by a standard commensurate with his age and I thenceforth held to the standard as all other persons.All drivers must, and have the right to expect that others using the highways , regardless of their age and experience, will, obey the traffic laws and thus exercise the adult standard of ordinary care. One cannot know whether the operator of an approaching automobile is a minor or an adult ,and usually cannot protect himself against youthful imprudence even if warned. Case10 Wood v. Boynton and another. Facts: the plaintiff was the owner of a small stone ,which turn out to be a rough diamond and worth more than $700 ,but she tendered it to the defendants ,who are p artners in the jewelry business in December,1883 ignorantly for $1. 0. she asks to recover the possession of that uncut diamond of the alleged value of $1000. Issue: whether inadequacy of price by the mistake of the vendor can still entitle her to rescind the sale and so revest the title in her. Holdings: There is no ground for a rescission of a sale and the circuit court affirmed the judgment. Rationale: There is no evidence of fraud or warranty in that sale. It is her own mistake for selling it without further investigation about the intrinsic value. The facts known to both parties is on equal basis, and the buyer didn’t exert influence on her sale.Case11 Anderson v. Backlund Facts :in the written lease, a written lease defined the tenancy of the Defendant, who was a tenant on a 640-acre farm owned by the plaintiff. In an oral agreement, the defendant agreed to buy 100 head of cattle and bring upon the farm and consume good pasture thereon ,while he purchased 7 more ,and th e defendant’s promise on his side failed accordingly. The plaintiff want to recover the promissory note. Issue: whether the oral advice can constitute a contract. Holdings: The learned trial court right directing a verdict.The plaintiff’s counterclaim falls. Rationale: There is lack of mutual assent to the same proposition and the language is too indefinite and general as to the usual elements of a contract. The minds of the parties never net upon the essential terms. Case12 The superintendent and the trustees of public schools of the city of Trenton v. IRA Bennett and Aaron Carlisle Issue: The house falls down before its completion ,solely by reason of a latent defect in the soil, and not on account of faulty construction, whether the loss falls upon the builder or the owner of the land.Facts: The covenant of Everham and Hill was to build , erect, and complete the school-house upon the lot in question for the sum of $2610,the whole price was to be paid for the whole b uilding and the division was into installments to aid the completion of the work. But the house falls down before completion as a result of a latent defect in the soil. Holdings: it was overruled by the court, which means it is the defendants who need to shoulder the responsibility.Rationale: if a party enter into an absolute contract, without any qualification or exception, and receives from the party with whom he contracts the consideration of such engagement ,he must abide by the contract, and either do the act or pay the damages. He that agrees to do an act should do it, unless absolutely impossible. He must overcome all the difficulties and do everything necessary to erect and complete the building. The destruction of the incomplete building was neither caused by a sudden tornado nor a latent softness of the soil. It can be done.The defendants doesn’t do enough. ?&! , :What if the land belong to the government and both side are contractors? Can the contractor get the tot al sum of money? They cannot ,because they do not actually finish it . if so ,it is not equal, the defendant didn’t get all the consideration instead they should pay for the loss caused by nature. Isn’t it common sense to do some investigation on the soil before building? Case13 Vickery v, Ritchie Facts: Two parties acted honestly and in good faith of their contract to complete a building on a lot.However the discrepancy between two writings, $33721 on the plaintiff’s side and $23200 on the defendant’s side, invalidate their express contract. The plaintiff asked to recover a balance of $10467. 16. Issue: The architect make the fraud and lead to a mutual mistake on both sides and the failure of the contract, whether implied contract or compensation is liable when the supposed one failed Holding: the plaintiff is entitled to recover the fair value of his labor and materials. Rationale: The mutual mistake in this particular left them with no express contract by which their rights and liabilities could be determined.The law implies an obligation to pay for what has been done and furnished under such circumstances. When the whole contract will fail . the parties may have reasonable compensation for what they have done in reliance upon it ? &! they should cry on each others’ shoulder as they are both victims. I am satisfied with what the judge has done. But the architect shouldn’t escape. Case14 Hertzog V. Hertzog Facts: the son asserted that he remained in the employment of his father until he was about forty years old and they lived together the most of the time even after the son got married.The son also claims that he lent$500 of his wife’s money to his father. The son asked his father to pay. Issue: family association involved ,whether a contract of hiring applicable when it is evident but no evidence to define the work between father and son. Holdings: Judgment reversed and a new trial awarded. The plaintiff is not winning yet. Rationale: There was no express contract or sufficient proof to define hiring. ?&! : They should consider the situation. What if the son lives like parasites and annoys the parents a lot? What if the father is cruel and treated family members as slaves?Surely such kind of evidence could be found. When the father dies ,where is his heritage ? and if the son will hesitates that, why shall he complain? Case15 Cropsey v. Sweeney Facts: the plaintiff ,Eliza Ann Cropsey married James Ridgeway on the 25th of august,1821, remarried him in the year of 1825 after James got a divorce with his ex-wife whom he separated since 1815 and lived with him till 1847 when he passed away. At the first marriage, James was a carpenter and builder and worth about $1000. while ,at the time of his death ,it is more than$150000.Both of James descendants claimed the whole of his estate. Later, the plaintiff demanded judgment for $40000. However the defendant demurred that the complaint does not constitute any cause of action. The defendant appealed to the general term. Issue: whether she should be paid for the work she did if she is not a legal wife. Holdings: the order of the special term overruling the demurrer must be reversed and the plaintiff losses. Rationale: there is no express promise pretended in the complaint. The plaintiff was standing in the suppose relation of wife and the her marriage is not valid.Her own story of devoted faithful love and services as a wife and mother cannot permit us to say that she is legally entitled to receive pay for those services as a servant. Q&! stupid law.!!!! !!! How could they make such things happen and happen again? Isn’t there a policy to permit or prevent illegal marriage or make it legal ? The so called law cannot give her justice because it cannot get out of this dilemma—she is a wife, yes, but it is not legal, so she failed. She is servant ,no ,because she is a supposed wife, she failed the complaint again. The first marriage is done ,why she is still not an lawful wife?Rings, children ,can’t they served as evidence to constitute implied contract or something? Case16 Shaw v. Shaw and another. Facts: The plaintiff ,then Mrs, Moseley , accepted Percy John Shaw ‘s proposal and married him on December 10 ,1938. For 14 years they lived as husband and wife at Cannock, during which time the plaintiff advanced to Shaw in varying sums about 250pounds to buy stock, to assist him in acquiring land ,and to pay for agricultural machinery. When Percy died intestate , her distribution of assets was delayed because Percy ‘s lawful wife was still alive.In 1939 the plaintiff by her reply alleged fraud. Since the alleged promise was unenforceable ,she appealed. Issue: The promisor is not able to go through a lawful marriage and only he knows the fact, whether a breach of promise can apply. Holdings: she is entitled to get a fair sum of 1000pounds as damages. Rationale: The plaintiff d id not know that the defendant was married ,and did not know that his promise might be contrary to public policy. The promisor knew the facts but promised that he is a widower. In that marriage, the plaintiff used her savings for his affairs and served as a wife for 14 years.Q&! : How much would he pay a call girl for one night? How could a wife’s damages be valued? What is immoral or unlawful? Case17 Noble et al . v. Williams et al. Facts: the plaintiffs were hired to teach the public school in Jackson, ky ,for the fall term of 1908. The school failed to pay the rent and buy supplies. In order to conduct the teaching ,the teachers paid. They want to recover the rent. Issue: whether they voluntarily paid the rent which is not included in the teaching contract could still recover that money? Holdings: judgment affirmed ,the plaintiffs failRationale: the school abide by the teaching contract . The teachers voluntarily paid an obligationn which was not theirs . ?&! maybe the Jud gment is right. But it encourages people to mind their own businesses in the future. Case18 Sommers v. Putnam county board of education et al. Facts: Plaintiff ,father of 4 minor children of compulsory school age and taxpayer of Riley township ,Putnam county, Ohio filed a petition in the court of common pleas of Putnam county, praying for a money($397)judgment against the Putnam county board of education and the township board of education . he petition avers that ,by reason of the failure ,neglect, and refusal of said defendants in error, and each of them, to provide high school work within 4 miles of his residence, or to transport his 4 children to high school, or to provide and furnish board and lodging for his children ,the plaintiff was compelled to and did transport his 4 children to and from his residence to said high school for some days.Issue: whether the quasi contract apply and therefore is entitled to compensation when the parent perform an act of beneficial intervention in the discharge of the school boards legal obligation to provide transportation or access for children to high school ? Holding: the demurrer will be overruled and plaintiff is entitled to receive a money reimbursement. Rationale: in the syllabus,† if a board of education in a district fails to provide sufficient school privileges for all the youth of school age in the district ,a mandatory duty rests upon the county board of education to provide same access to children . As the performance of that duty by parent is beneficial to school boards who failed to do that ,the parent is entitled to compensation. The fact that ,at a little different stage in proceedings, mandamus would lie is no answer to the argument of the plaintiff here that, when he has expended money, time, and effort in performing a duty enjoined by statute upon the boards ,he can receive a money reimbursement.

Friday, January 10, 2020

How International Differences in the Ownership and Financing Essay

Explain how international differences in the ownership and financing of companies could lead to differences in financial reporting. There are major international differences in accounting practices whereby different companies in a country may use different accounting systems. This differences between companies mainly influenced by a company’s country, size, sector or number of stock exchange listings. It is very significant that banks are the capital provider for small family-owned business in Germany, France and Italy. However, in the United States and the United Kingdom there are large numbers of companies that rely on millions of private shareholders for finance. There are three type of financial system has been formalized by Zysman which are capital market system, credit-based government systems and credit-based financial institution systems. These types could be simplified further to ‘equity’ and ‘credit’. In United States and United Kingdom, companies are finance by investors rather than by individual shareholders. So, in these countries with a widespread ownership of companies by shareholders who do not have access to internal information, there will be a pressure for disclosure, audit and fair information. Thus, this will lead to a different financial reporting. On the other hand, in ‘credit’ countries, few of the listed companies are dominated by bankers, governments or founding families. In Germany, important owners of companies as well as providers of debt finance are the banks. Besides that, listed companies in continental European countries are also dominated by banks, governments or families where the information published is not so detail. Hence, this can automatically lead to differences in financial reporting. In addition to that, most continental European countries and in Japan, the external financial reporting has been created for the purpose of protecting creditors and for governments due to the lack of ‘outsider’ shareholders. So, due to the greater important creditors in these countries, it leads to more conservative accounting. This is because creditors want their money back if companies suffer losses or damages, whereas shareholders may be interested in an unbiased estimate of future prospects. Hence, this could lead to some differences in financial reporting.

Thursday, January 2, 2020

Derechos migratorios de padres de ciudadano de EE.UU.

En la actualidad, ser padre o madre de un ciudadano americano menor de 21 aà ±os no da lugar a ningà ºn derecho desde el punto de vista de las leyes migratorias de Estados Unidos. La respuesta es muy clara y no admite lugar a interpretaciones. No hay derecho a quedarse en Estados Unidos por esta razà ³n ni tampoco a sacar  una visa por el mero hecho de ser el papà ¡ o la mamà ¡ de un nià ±o o nià ±a que es estadounidense. Es otras palabras, no es suficiente tener un bebà © en Estados Unidos Unidos  para emigrar legalmente. Ademà ¡s, dependiendo de los casos puede ser un problema para los padres que desean renovar sus visas de turista. En este artà ­culo se informa sobre los distintos supuestos que pueden darse cuando unas personas extranjeras tiene un hijo que tiene ciudadanà ­a estadounidense. Quà © pasa si estando en Estados Unidos se tiene un hijo Si una mujer extranjera da a luz en Estados Unidos, su hijo es ciudadano de Estados Unidos salvo en el caso de que sea hijo de padre o madre diplomà ¡tico que està ¡ en el paà ­s en esa funcià ³n. La ciudadanà ­a estadounidense por nacimiento en el paà ­s, que tambià ©n se conoce como ius solii, se produce con independencia del estatus legal de los padres, en otras palabras, no importa si son indocumentados. En estos casos el bebà © tambià ©n adquiere la ciudadanà ­a.  Ni siquiera sirve para proteger frente a una posible deportacià ³n.   Pero lo que no pasarà ¡ es que los padres puedan cambiar su estatus migratorio por razà ³n del nacimiento. Si son indocumentados, seguirà ¡n siendo indocumentados. Ademà ¡s, para evitar perder la custodia de los nià ±os en caso de detencià ³n por estar indocumentado, es altamente recomendable explorar la posibilidad de hacer un  poder de representacià ³n  (power of attorney)  en previsià ³n de que se pueda dar esa circunstancia. Por otro lado, los padres del bebà © nacido en EE.UU. està ¡n en el paà ­s legalmente con una visa temporal como, por ejemplo, de trabajo o de turista, deberà ¡n conservar el visado para no perder su estatus y salir dentro del plazo autorizado para permanecer en el paà ­s. Padres que regresan a su paà ­s de origen con hijo nacido en EE.UU. El padre o la madre no tienen derecho a conseguir ningà ºn tipo de visado o de tarjeta de residencia por razà ³n del nià ±o. Pueden solicitarla, pero sà ³lo le serà ¡ concedida si reà ºnen por ellos mismos los requisitos para su obtencià ³n. En otras palabras, si por ejemplo, solicita un visado de turista, deberà ¡ ser considerado elegible y admisible. En caso contrario la peticià ³n serà ¡ rechazada. Y asà ­ sucede con todas las visas. Por otro lado, el nià ±o que nacià ³ en Estados Unidos conserva su ciudadanà ­a aunque nunca regrese a vivir a su paà ­s de nacimiento, ya que esa no es causa para perder la nacionalidad americana. Si se desea solicitar un pasaporte para el menor o algà ºn tipo de documentacià ³n pueden pedirle un acta o certificado de nacimiento, que puede conseguirse desde el extranjero. Lo que sà ­ sucederà ¡ es que de acuerdo a las leyes actuales, si el nià ±o nacido en Estados Unidos vive toda su vida en el extranjero entonces con el paso del tiempo no podrà ¡ transmitirle su nacionalidad americana a sus propios hijos nacidos tambià ©n fuera de USA. Y es que para que pueda funcionar ese tipo de transmisià ³n derivada de la nacionalidad se requieren ciertos aà ±os de residencia en EE.UU., que varà ­an segà ºn se trate del padre o la madre y de si està ¡n solteros o està ¡n casados. Quà © pasa si el hijo es estadounidense aunque ha  nacido en el extranjero Hay casos en los que un nià ±o/a nacidos en el extranjero son estadounidenses y asà ­ consta en el Reporte Consular de Nacimientos en el Exterior. Si la ciudadanà ­a se da porque sà ³lo uno de los padres es estadounidense, el otro no puede reclamar ni una tarjeta de residencia ni una visa para los Estados Unidos argumentando que tiene un hijo americano. Sà ³lo puede obtener documentacià ³n para viajar de dos formas. En primer lugar, para emigrar definitivamente por medio de una green card, sà ³lo puede hacerlo si reà ºne por sà ­ mismo los requisitos para sacarla o si està ¡ casado con un estadounidense que le pide.   En segundo lugar, si es para viajar temporalmente a Estados Unidos, sà ³lo podrà ¡ sacar una visa  no inmigrante tipo turista, estudiante, intercambio, trabajo, etc. si califica por sà ­ mismo y cumple con todos los requisitos. Quà © pasa cuando el hijo estadounidense cumple los 21 aà ±os de edad El ciudadano americano que es mayor de 21 aà ±os puede solicitar la tarjeta de residencia para sus padres. Si bien deben darse los siguientes requisitos: Vivir en Estados Unidos, ya que se trata de una visa para reunificacià ³n familiar.Tener ingresos para patrocinar suficientes.Firmar un affidavit of support o juramento de apoyo econà ³mico de sus padres.Ademà ¡s, es necesario que el padre o la madre que quieren gozar de este beneficio no incurran en ninguna de las circunstancias por las que se puede rechazar una peticià ³n de tarjeta de residencia permanente. ​ Si el padre o la madre se encuentran ya en EE.UU e ingresaron ilegalmente al paà ­s entonces hay un problema grande ya que no puede ajustar el estatus.  En estos casos, antes de presentar los papeles es recomendable consultar con un abogado ya que en la mayorà ­a de los casos, en la prà ¡ctica, no va a ser posible arreglar los papeles.   Pero como cada caso es à ºnico, tener en consideracià ³n que en ocasiones es posible pedir un perdà ³n provisional  por dureza extrema,  tambià ©n conocido como waiver y asà ­ sacar la green card, aunque seguirà ­a  siendo necesario viajar fuera de EE.UU. para una entrevista en el consulado. Caso de hijos abandonados o abusados por sus padres Si el hijo o la hija obtienen los papeles por medio del programa de Estatus Especial de Inmigrantes Juveniles (SIJ), los padres nunca jamà ¡s podrà ¡n obtener beneficios migratorios por peticià ³n del ese hijo. Caso de hijo nacido en EE.UU y padres estaban en el paà ­s con visa temporal No es infrecuente que una mujer embarazada ingrese a Estados Unidos y dà © a luz a un bebà © que, por derecho de suelo, adquiere la ciudadanà ­a estadounidense. En estos casos es importante pagar los gastos del parto porque si no se hace, lo harà ¡ Medicare, un programa del gobierno federal de los Estados Unidos. Hacer esto es considerado como carga  pà ºblica y, por lo tanto, causa para negar una visa o su renovacià ³n. A veces pasan aà ±os antes de que el problema se detecta, pero si el consulado o los agentes en el paso migratorio determinan que se tiene un hijo estadounidense y se sospecha que no se ha pagado por el gasto hospitalario entonces se puede negar la visa, cancelarla y, en el caso de estar en la frontera, prohibir el ingreso a Estados Unidos. Curiosidad sobre los apellidos hispanos en USA   Aunque en las à ºltimas dos dà ©cadas la migracià ³n ha llegado a niveles histà ³ricos realmente altos lo cierto es que a dà ­a de hoy la mayorà ­a de los hispanos son estadounidenses ya nacidos en el paà ­s.   Debido a los altos nà ºmeros de los flujos migratorios y de nacimientos, los latinos somos en la actualidad la mayor minorà ­a, habiendo pasado en nà ºmero a los afroamericanos. Una prueba de esta importancia demogrà ¡fica se encuentra en el censo, donde casi una veintena de apellidos latinos se encuentran entre los 100 primeros e incluso 2 està ¡n en el top 10. Este es un artà ­culo meramente informativo. No es asesorà ­a legal para ningà ºn caso concreto.