Spanish Government and Administration: Structure, Functions, and Principles
1. Government and Administration
Mixed Characteristics
The Spanish Government and Administration exhibit mixed characteristics, unfolding in terms of activities (functional). This allows for study from two perspectives:
- The administrative field, traditionally defined as the highest organ of state administration.
- Constitutional law, focusing on the defining features of constitutional authority.
A constitutional body’s existence is tied to the allocation of its essential functions by the will of another
Read MoreChilean Criminal Procedure: Detention and Trial Evolution
Preventive Detention
In the old system, a judge could order detention based on submission to process. With an indictment, Article 264 was applied if the subject testified, evidence of the offense existed, and the subject’s involvement was proven. Today, custody requires formalization of the defendant.
Pretrial detention was a general rule previously; now, it’s an exceptional measure.
Criminal Procedure Code Principles
Key principles include a single trial, exclusive research court, presumption of innocence,
Read MoreContract Law: Formation, Classification, and Elements
Contract Law
Concept of Contracts
A contract is an agreement between two or more parties that establishes, regulates, modifies, or terminates a legal relationship.
Contracts and Their Importance
Contracts are essential tools in social and economic interactions. They serve various needs across all sectors, from government and private enterprise to individuals in diverse occupations. Contracts represent a key intersection of economics and law.
The legal concept of a contract has evolved throughout history.
Read MoreEssential and Accidental Elements of Legal Acts
Essential Elements of Legal Acts
Essential elements are crucial for a legal act’s validity. Without them, the act is void or transforms into something different.
General Essentials
- Will: The intention to perform the act.
- Purpose: The objective of the act.
- Cause: The reason behind the act.
- Formalities: Legal requirements, if any.
Specific Essentials
These vary depending on the type of legal act. Their absence can invalidate the act or alter its nature.
Natural Elements
These are inherent to a legal act but
Read MoreBusiness Combinations, CGU Analysis, and Lease Accounting
Exercise 1
1) Business Purchase Accounting (Cash Payments)
Goodwill acquired in a business combination, as per Rule 19 of GAP assessment, is calculated as:
- Fair value of consideration paid (amount paid)
- Less: Fair value of identifiable assets acquired
- Plus: Fair value of liabilities assumed
Initial Goodwill Value
| Amount Paid | 110,000.00 |
| Identifiable Assets | 100,000.00 |
| Goodwill | 10,000.00 |
| Code | Account | Debit | Credit |
| 21 | Tangible Assets | 100,000.00 | |
| 204 | Goodwill | 10,000.00 | |
| 572 | Cash at Bank | 110,000.00 |
2) CGU Year-End 2009 Operations
Depreciation
Read MoreEvolution of Legal Culture: From Tradition to Rationalism
Item 9. Transformation of Legal Culture
9.1. Legal and Second Scholastic Humanism
The legal culture oscillated between continuity (maintenance of mos italicus) and change (development of legal humanism). Legal humanism coexisted with mos italicus. The late mos italicus evolved during the 16th and 17th centuries, facing a crisis in the 18th century due to its strong attachment to tradition. It was characterized by:
- Prevalence of forensic work over teaching.
- Progressive distancing from original texts.