Dans le cadre de cette thèse, nous optons pour une recherche de la responsabilité pénale du dirigeant d’entreprise s'articulant autour des deux plus grandes infractions du droit pénal de l'entreprise ...: l'abus de biens sociaux et la banqueroute. Au-delà de l'étude de ces deux infractions présentant de nombreux points communs, ces deux incriminations ont donné lieu à une jurisprudence abondante et critiquée, tant leurs éléments manquent encore cruellement de clarté. Nous mettons ainsi l’accent sur le fait que ces incriminations apparaissent d'une certaine complexité liées notamment aux notions d'intérêt social et d'intérêt personnel non définit par le législateur. Cette complexité a dès lors pour conséquence de nuire d'abord à l'information des dirigeants sociaux et ne les incite pas suffisamment à modifier leurs comportements. Elle perturbe ensuite l'office du juge pénal en le menant à une analyse trop extensive. Quant aux sanctions pénales, elles semblent, a priori, insuffisantes ou inadaptées puisque les statistiques judiciaires1 révèlent une augmentation conséquente et constante des condamnations. Les exigences de clarté, de prévisibilité, de dissuasion et de réparation dans leurs textes d’incriminations et la jurisprudence qui en découle sont remises en cause, une réflexion globale s’impose.
The two biggest criminal infragement : misuses of company assets and bankruptcy. Beyond the study of those two infragements having many common threads, those two incriminations resulted to a plentiful and criticized jurisprudence because they still lack of clarity. In that respect we highlight that those infragements appears with a certain complexity related to social interest and personal interest undefined by the legislator. In that respect we highlight that those infragements appears with a certain complexity related to social interest and personal interest undefined by the legislator. This complexity harms the information for company executive and do not motivate them to change their behaviour. It disrupts the penal justice, leading to a too extensive analysis. As for the criminal sanctions, they seem inadequate since judicial statistics shows a consistent and constant increase of criminal sentences. The clarity demand, the predictability, the dissuasion, and reparation in their criminalization texts and the resulting jurisprudence reconsideration are call into questions. A total reflexion appears revelant.
This research aims at knowing the financial situation of the Ecuadorian dance schools and academies during the period 2018–2019. A descriptive and quantitative sectional study of the economic ...documents with the Id 3.1.1 of the population was carried out in the studied schools and academies. The respective documents that were needed for the analysis of the work were downloaded from the official website of SUPERCIAS. The formulas that were used to obtain their pertinent results and discussions were obtained from 8. The research work began on December 10, 2020 and ended on December 30 of the same year. Results showed that only company 1 is capable of facing its short-term current liabilities and solving its indebtedness because it has been investing effectively in its assets. It was concluded that in ISIC P8542.03 - SCHOOLS AND ACADEMIES OF DANCE, the company that stands out the most and manages to solve its short-term obligations is the company CENTRO LUDICO ARTISTICO PIRQUETTE CLAP SA because it has a high leverage index. This means that whenever it invests in its assets, it obtains an excellent result, and in effect, it obtains good results in sales values.
Keywords: indicators, management, solvency, liquidity, company, asset, data.
Resumen
Este artículo de investigación surge con el objetivo de conocer la situación financiera de las escuelas y academias de baile del Ecuador en el periodo 2018 al 2019. Se realizó un estudio seccional descriptivo y cuantitativo de los documentos económicos con el Id 3.1.1 de la población de estudio escuelas y academias de baile del Ecuador. Los documentos respectivos que se necesitó para el análisis del artículo se descargaron de la página oficial de la SUPERCIAS. Las fórmulas que se utilizaron para sacar sus pertinentes resultados y discusiones fueron obtenidas de 8. En los resultados obtenidos, solo la empresa 1 está apta para hacer frente a sus pasivos corrientes a corto plazo y solventar sus endeudamientos debido a que ha estado invirtiendo de una manera efectiva en su activo. Se concluyó que en el CIIU P8542.03 - ESCUELAS Y ACADEMIAS DE BAILE la empresa que más resalta y consigue solventar sus obligaciones a corto plazo es la empresa CENTRO LUDICO ARTISTICO PIRQUETTE CLAP S.A debido a que tiene un índice alto en apalancamiento esto quiere decir que siempre que invierte en su patrimonio obtiene un excelente resultado en su activo, y por efecto obtiene buenos resultados en valores de ventas.
Palabras Clave: indicadores, gestión, solvencia, liquidez, empresa, activo, datos.
The purpose of this study is to examine the effect of the business environment and company assets on the partnership strategy and its implications for the business performance of automotive lubricant ...companies in Indonesia. The research method is carried out using an explanatory survey approach. The unit of analysis is an automotive lubricant company in Indonesia, where the observation unit is the management of the lubricant company. Observations were carried out using the cross-section and one-shot time horizon in 2020. Questionnaires were collected through a census conducted on 32 national automotive lubricant companies in Indonesia. Hypothesis testing is done using the Structural Equation Model (SEM) with partial least squares (PLS). This research was conducted to encourage the management of automotive lubricant companies in Indonesia to improve business performance, that it needs efforts through the development of an appropriate partnership strategy, built with business environment adaptations, especially in macro-environmental aspects and supported by the ability to develop company assets, especially intangible assets. The results of the study indicate that the partnering philosophy has the highest influence on business performance. Based on the results of these tests, the automotive lubricant industry business performance is more predominantly built by a partnership strategy, and to build an appropriate partnership strategy, it is necessary to encourage the company's ability to adapt to a business environment supported by the ability to develop company assets.
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