Bücher zum Thema „2013 a-618“

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1

Africa, South. The National Health Act 61 of 2003: A guide. Cape Town, South Africa: Siber Ink for +Section27, 2013.

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2

Child, Lee. 61 hours: A Reacher novel. New York: Delacorte Press, 2010.

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3

Child, Lee. 61 hours: A Reacher novel. New York: Delacorte Press, 2010.

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4

Child, Lee. 61 hours: A Reacher novel. New York: Delacorte Press, 2010.

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5

Child, Lee. 61 hours: A Reacher novel. New York: Delacorte Press, 2010.

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6

Colombia. Acto legislativo 01 de 2003: Reforma política ; Reforma al Código Penal : Ley 813 de 2003 ; Régimen de arrendamiento de vivienda urbana : Ley 820 de 2003 ; Reforma a la Ley 617 sobre la prohibición de nombramientos : Ley 821 de 2003. Bogotá, D.C., Colombia: Ediciones Doctrina y Ley, 2003.

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7

Panama. Legislación sobre responsabilidad penal del adolescente: Adoptada por el texto único de la Ley 40 de 1999 : Gaceta Oficial no. 26, 613-A de 3 de septiembre de 2010. 2. Aufl. Panamá: Cultural Portobelo, 2012.

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8

Bioethics: A Primer for Christians. Eerdmans Publishing Company, William B., 2020.

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9

Bioethics: A Primer for Christians. Eerdmans Publishing Company, William B., 2004.

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10

Walden, Ian, Hrsg. Telecommunications Law and Regulation. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198807414.001.0001.

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Since the last edition of this book was published, numerous changes have occurred in the telecommunications sector, at a national, European, and international level. Telecommunications Law and Regulation takes these changes into account, including an examination of the·adoption of Directive 2014/61/EU on the measures to reduce to cost of deploying electronic communication networks; Directive 2014/53/EU on radio equipment; Regulation 2015/2120 on 'open internet access' and roaming; and the implications of Brexit on the UK telecommunications sector. There is also coverage of substantial regulatory developments in US law since 2012, including the FCC's order on 'Protecting and Promoting the Open Internet' (March 2015). Written by leading experts, it is essential reading for legal practitioners and academics involved in the telecommunications industry.
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11

O'Meara, Noreen. Prosecutor v Hans Åkerberg Fransson (Case C-617/10), ECLI:EU:C:2013:105, [2013] 2 CMLR 46, 26 February 2013. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780191847288.003.0023.

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Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Prosecutor v Hans Åkerberg Fransson (Case C-617/10), ECLI:EU:C:2013:105, [2013] 2 CMLR 46, 26 February 2013. The document also included supporting commentary from author Noreen O’Meara.
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O’Meara, Noreen. Prosecutor v Hans Åkerberg Fransson (Case C-617/10), EU:C:2013:105, [2013] 2 CMLR 46, 26 February 2013. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780191868313.003.0023.

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Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Prosecutor v Hans Åkerberg Fransson (Case C-617/10), EU:C:2013:105, [2013] 2 CMLR 46, 26 February 2013. The document also included supporting commentary from author Noreen O’Meara.
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Fraser, Heather, Nik Taylor und Damien W. Riggs. Victims/Survivors of family and domestic violence in diverse, multispecies households. Queensland University of Technology, 2020. http://dx.doi.org/10.5204/book.eprints.204657.

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Domestic and family violence (DFV), including but not limited to intimate partner violence (IPV), is a major and devastating problem in Australia (Australian Institute of Health and Welfare, 2019). This is especially true for cisgender women (Fraser, 2008), people who are gender and/or sexuality diverse (Riggs, Taylor, Fraser, et al., 2018), and children (Fraser, 1999). Less recognised is that DFV is also a major problem for many animals (Taylor & Fraser, 2019). Humans have a long history of keeping animal companions (or ‘pets’) in their homes, and today 61% of Australian households are multispecies (RSPCA, 2020). Recent research has shown just how much diverse groups of humans value the relationships they have with animal companions—particularly among those who are more vulnerable to oppression, such as cisgender heterosexual women and lesbian, gay, bisexual, transgender and queer [LGBTQ] people (see Fraser & Taylor, 2017, 2019). Such relationships put animal companions at significant risk of violence within the home, as they may be targets of violence and are often used as ‘coercive devices’ (i.e., used by an abuser to make the victim/survivor behave in a certain way) within violent intimate partner and family dynamics. This begs consideration of a multispecies, intersectional analysis that fosters an inclusive understanding of the importance of animals in multispecies households, including their own experiences of violence.
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14

Alves, Getúlio. CLT Comentada Arts. 510-A A 610: Reforma Trabalhista - Lei N. 13. 467/2017. Independently Published, 2017.

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15

Stephen, Girvin. Carriage of Goods by Sea. 3. Aufl. Oxford University Press, 2022. http://dx.doi.org/10.1093/law/9780198811947.001.0001.

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This book provides an extensive comparative analysis of the carriage of goods by sea, examining the principles, regulation, responsibilities, obligations, and immunities within this area of English law in a single volume. The book covers a broad range of subjects in this area of shipping law. These include an essential overview of the business of shipping, a core group of chapters on different functions of bills of lading and other documents of carriage, the international and domestic regulation of carriage, an analysis of the major conventions (the Hague, Hague-Visby and Hamburg Rules, and the Rotterdam Rules), as well as the shippers’ responsibilities, both at common law and under the international conventions. Later chapters are concerned with the obligations of the carrier, and the rights and immunities of the carrier, again at common law, and under the international conventions. The book concludes by examining charterparties, as well as including chapters on frustration and damages. This third edition provides updates on new bills of lading, major Commonwealth developments impacting on the law in this field, and UK Supreme Court decisions including Volcafe Ltd v Compania Sud Americana de Vapores SA (Trading as CSAV) [2018] UKSC 61, The Ocean Victory [2017] UKSC 35, and The Kos [2012] UKSC 17. It also includes a new chapter relating to damages.
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Caracristi, Isorlanda, Ernane Cortez Lima und José Falcão Sobrinho. Perspectivas da Geografia Física do Nordeste brasileiro: produção e desafios. Editora SertãoCult, 2019. http://dx.doi.org/10.35260/67960272-2019.

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Esta publicação foi composta pelos 61 Resumos Expandidos inscritos nos 9 Eixos Temáticos e aceitos pela Comissão Científica do IV SGFNE (Simpósio de Geografia Física do Nordeste). O presente E-Book apresenta uma diversidade significativa de trabalhos, os quais possuem uma gama variada de temas e abordagens, refletindo a rica produção regional em Geografia Física. Por tais motivos, convidamos os leitores que acessem este livro e por meio dos resumos tomem conhecimento de tal diversidade e riqueza.
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17

Child, Lee. 61 Hours: A Reacher Novel. Books on Tape, Inc., 2011.

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18

Tucker, Andrew. ɪʀᴏɴ ʜᴇʀᴏ Photo Book: A Picture Book Gifts for ɪʀᴏɴ ʜᴇʀᴏ Movie Lover, 2023 Photo Albums Christmas Gifts for Men Women Dad Mom, Photobook for Fans. Independently Published, 2022.

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19

Benson, Brad Brad. ᴄᴀᴘᴛᴀɪɴ ᴀᴍᴇʀɪᴄᴀ Halloween Coloring Book: +100 Beautiful a Colouring Pages for All Fans. Great Gifts for Kids, Boys, Girls, Ages 4-8, Ages 8-12 2023 Edition. Independently Published, 2022.

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20

ᴀᴅᴠᴇɴᴛᴜʀᴇ ᴛɪᴍᴇ Photo Book: A Picture Book Gifts for ᴀᴅᴠᴇɴᴛᴜʀᴇ ᴛɪᴍᴇ Lover, 2023 Photo Albums Christmas Gifts for Men Women Dad Mom, Photobook for Fans. Independently Published, 2022.

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21

Tolle, Eckhart. A New Earth: Awakening to Your Life's Purpose (Oprah's Book Club, Selection 61) (Paperback). Penguin, 2009.

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22

Sepúlveda, Jovanny, Hrsg. Interdisciplinariedad, pedagogía y proyectos formativos. CUA - Medellin, 2020. http://dx.doi.org/10.52441/edu202003.

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La comunicación de la ciencia, en sí misma no es ciencia, pero sí contribuye a ella y a la difusión del conocimiento. ¿Por qué publicamos? Primero porque la investigación científica hoy es epistemología + metodología + tecnología+ comunicación del conocimiento, lo que también plantea la importancia de la gestión del conocimiento. La ciencia hoy no se hace para que se quede en informes o anaqueles, sino para que pueda ser difundida, utilizada y apropiada por otros. La publicación es un paso de puesta en validación en el medio, entre pares o entre beneficiarios finales de los resultados del proceso de investigación, y por tanto, de la gestión del conocimiento iniciada con un proyecto en su momento. La publicación hace visibles los hallazgos, pero también los nuevos saberes, las nuevas ideas, las nuevas explicaciones, los nuevos objetos dentro de la cultura de lo humano. La ciencia, la tecnología y la innovación, como prácticas sociales -tal como lo expresa el prólogo- son además actividades culturales que buscan ser visibles, hacerse públicas para dar pie a una función social y cognitiva más profunda: generar trascendencia del saber humano en la historia. Las publicaciones son solo piezas retóricas de un quehacer mucho más comprometedor: motivar nuevos procesos de búsqueda, nuevos procesos cognitivos en otros. Y es que como dice Bruno Latour (2017), hacer ciencia tiene mucho de ejercicio político y de ejercicio cultural en nuestras sociedades contemporáneas. Los científicos contemporáneos desde su función social, plantean -no todos, pero sí los más conscientes- la batalla contra la dictadura del beneficio (la rentabilidad económica de la ciencia que se inculcó durante el siglo XX), a partir de la libertad y la gratuidad del conocimiento y la investigación. Publicar, y mucho más volver al libro como dispositivo de comunicación, motiva un conocer diferente, un conocer desde el deseo de entregar como acto generoso lo aprendido. La ciencia en la antigüedad, como lo plantea Ordine (2013), nace de la curiosidad y de la admiración. Son los fenómenos de lo cotidiano, de lo común, los que mueven a los primeros filósofos a generar saber. El estudio, como dice Ordine es en primer lugar adquisición de conocimientos que “sin vínculo utilitarista alguno, nos hacen crecer y nos vuelven autónomos” (p. 45). Así pues, el estudio y la investigación están motivados por la gratuidad de la admiración del mundo y de la realización del ser humano en su proceso de búsqueda de sabiduría. Aquí cabe retomar a Poincaré (1904 citado por Ordine, 2013): El hombre de ciencia no estudia la naturaleza porque sea útil; la estudia porque encuentra placer, y encuentra placer porque es bella. Si la naturaleza no fuera bella, no valdría la pena conocerla, ni valdría la pena vivir la vida. No hablo aquí, entendámoslo bien, de esta belleza que impresiona los sentidos, de la belleza de las cualidades y de las apariencias; no es que la desdeñe, lejos de ahí, pero no tiene nada que ver con la ciencia. Quiero hablar de esa belleza, más íntima, que proviene del orden armonioso de las partes y que solo una inteligencia pura puede comprender. Por así decirlo es ella la que da un cuerpo, un esqueleto a las halagadoras apariencias que embellecen nuestros sentidos, y sin este soporte, la belleza de estos sueños fugitivos sería imperfecta, porque sería indecisa y huiría siempre (p. 61). Y finaliza Ordine: Hay que saber poner la mira en “la belleza intelectual” que “se basta a sí misma”. Por ella sola, “más quizá que por el bien futuro de la humanidad”, “el hombre de ciencia se condena a largos y penosos trabajos” (p. 21). Sin este laborioso y desinteresado esfuerzo, sería realmente difícil pensar en hacerse mejores (p. 61). Los autores de la presente compilación han comprendido esta belleza intelectual desde los saberes y disciplinas más diversos: la antropología pedagógica, la educación, la psicología, la comunicación. Si bien el eje central es la educación y este libro se enmarca en una visión de educación desde diferentes intereses, el origen de nuestros autores es variado y multidisciplinar, como podrá evidenciar el lector en las siguientes páginas. La educación, es una práctica cultural propia de nuestras sociedades occidentales que debe hacer visibles sus reflexiones desde la perspectiva científica. La capacidad de sistematización de lo aprendido en el aula, del proceso de conocimiento desde los niveles más básicos hasta los más avanzados, es la clave de una producción científica desde el campo formativo. Hoy encontramos esa evidencia de las búsquedas, de las comprensiones, de las iniciativas de realización del ser humano en muchos de los apartados de estos textos que los autores comparten con nosotros.
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23

Publishing, Coloring. тнe Wαlĸιɴɢ ᴅeαᴅ Halloween Coloring Book: +100 Beautiful a Colouring Pages for All Fans. Great Gifts for Kids, Boys, Girls, Ages 4-8, Ages 8-12 2023 Edition. Independently Published, 2022.

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24

Parkinson, Michael, John P. Dalton und Sandra M. O’Neill. Fasciolosis. Oxford University Press, 2011. http://dx.doi.org/10.1093/med/9780198570028.003.0079.

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Liver fluke disease, or fasciolosis, of livestock and humans is caused by endoparasitic trematodes of the genus Fasciola. Fasciola hepatica is responsible for the disease in temperate climates whereas F. gigantica is found in tropical zones. Recently, hybrids between F. hepatica and F. gigantica have been described (Le et al. 2008, Periago et al. 2008). Fasciolosis is a true zoonoses as it is predominantly a disease of animals that can be transmitted to humans at a specific stage of the parasite’s complex life cycle. There are a number of definitive hosts which includes sheep, cattle, and humans but this parasite has evolved to infect many other mammalian hosts including pigs, dogs, alpacas, llamas, rats, and goats (Apt et al. 1993; Chen and Mott 1990; Esteban et al. 1998). While prevalence of infection in humans may be relatively low in relation to animals, in specific geographic locations, for example in Bolivia, the prevalence of fasciolosis is so high in the human populations (hyperendemic) that it contributes to the spread of disease in animals (Esteban et al. 1999; Mas-Coma et al. 1999).Archeological studies showing Fasciola eggs in ancient mummies in Egypt demonstrate that fasciolosis is an ancient human disease (David 1997). Sporadic cases of fasciolosis were reported in Egypt in 1958 (Kuntz et al. 1958). The first to carry out an extensive review on human fasciolosis were Chen and Mott (1990). They reported 2,595 cases in over 40 countries in Europe, the Americas, Asia, Africa and the western Pacifi c from 1970 – 1990. This review raised awareness of fasciolosis in humans and triggered a growth in epidemiological studies and a consequential dramatic increase in reporting of cases in the literature. Now human fasciolosis is recognized by the World Health Organization (WHO) as an important disease in humans with an estimated 2.4 million people infected annually and 180 million at risk to infection in over 61 countries (Haseeb et al. 2002). There have been several cases of large scale epidemics in France (Dauchy et al. 2007), Egypt (Curtale et al. 2007) and Iran (Rokni et al. 2002).However, the only extensive epidemiological studies to determine the rate of infection have been carried out in Egypt and Bolivia (Curtale et al. 2003, 2007; Esteban et al. 2002; Parkinson et al. 2007). These studies have shown that co-infection with other diseases is a common occurrence and this may lead to under-reporting of the incidence of fasciolosis (Esteban et al. 2003; Maiga et al. 1991). In many countries, the overall rates of infection are extrapolated from sporadic reports of the disease and, consequently, worldwide disease prevalence is uncertain. In this chapter we will review the cause and effect of human fasciolosis, and particularly highlight important considerations in designing control strategies to reduce infection in at-risk communities.
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25

Webb, Isaiah. 𝐅ⱺⱺ𝗍ᑲαᥣᥣ 𝐏ᥣα𝗒𝖾𝗋 𝐀ᥣρɦⱺ𐓣𝗌ⱺ Photo Book: A Picture Book Gifts for 𝐅ⱺⱺ𝗍ᑲαᥣᥣ 𝐏ᥣα𝗒𝖾𝗋 𝐀ᥣρɦⱺ𐓣𝗌ⱺ Celebrity Lover, 2023 Photo Albums Christmas Gifts for Men Women Dad Mom, Photobook for Fans. Independently Published, 2022.

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26

Stankovic, Dusan. Youth, Guns and Safety: Analysis of the Response to the Multiple Murders of 3 and 4 May. Belgrade Centre for Security Policy, 2023. http://dx.doi.org/10.55042/dtsn3219.

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After the multiple murders that took place on 3 and 4 May 2023, the Government of Serbia adopted a series of measures to improve gun control and increase safety in schools and among youth. The aim of this study is to evaluate the implementation and effectiveness of these measures. The research was based on different sources of data: the state authorities’ official reports, expert literature, media reports, interviews conducted with police officers, the Armed Violence Monitoring Platform (AVMP) database, and a survey of the citizens’ satisfaction with measures, their perception of security and trust in institutions. Most of the measures that have been adopted are related to firearms, while a smaller part refers to the safety of young people and education. Also, measures related to firearms have been implemented more than others, and some are still in effect (gun control, moratorium on the issuance of gun permits). The public call for handing over arms produced results in terms of a large number of collected weapons (significantly larger than before), but there is a question of why previous such actions were not accompanied by appropriate media campaigns, which would have produced similar results. Another question is why there are no current campaigns that would educate citizens about the dangers of firearms, their misuse and the way they are to be kept and handled, as these things are very important for the prevention of armed violence. Also, the collection of firearms showed problems regarding their transport, accommodation and disposal after handing over. Measures for the safety of young people were mostly of declarative (tougher penal policy) and formal nature (establishment of councils and working groups). The only measure that was immediately implemented and visible to citizens was the placement of police officers in schools. It is possible that some students, school staff or parents did feel safer because of this, but there is no evidence that the presence of police managed to reduce violence. This measure, as well as the measures related to gun control, significantly increased the scope of work of the general jurisdiction police, creating a situation in which other forms of crime may flourish. Most of the measures were not implemented even though more than six months have passed since their adoption. Some of them, like tougher penalties for firearms-related offences or lowering the threshold for criminal liability, require legislative changes. In addition, the research and experience of other countries do not support the idea that tougher penal policies would decrease criminality. The conclusions show that the measures were motivated by political interests to satisfy the public and that they were not adopted by professionals from the fields of public security, justice or education, which is why some have turned out to be impossible to implement (restricting access to the Dark Net, reducing the threshold for criminal responsibility, gun control in the short term) or are unsustainable for the system (police presence in schools, testing students for the presence of psychoactive substances). Analysis of data from the regional Armed Violence Monitoring Platform, which records media-covered incidents involving firearms, indicates that the number of such incidents did not change much after 3 and 4 May. Also, other data sources show that levels of violence and incidents involving firearms are not decreasing and that implemented measures have not changed anything in this sense. The results of the public opinion survey show that the number of citizens who are not satisfied with the measures is slightly higher than the number of those who are. Satisfaction with safety measures in schools (47% of the respondents) is a bit higher than satisfaction with measures related to gun control (54% of the respondents). Six months after the adoption of these measures, the satisfaction of citizens is visibly decreasing - 44% of them are satisfied with the measures, while 56% are not. Comparing the results of public opinion polls in 2023 with those from 2022, it is evident that citizens’ trust in institutions has dropped significantly: 63% trust the police (76% in 2022), 49% trust the courts (57%), and 50% trust the prosecutor’s office (56%). Also, the perception of citizens’ safety considering the environment has decreased at all levels: in their homes, neighbourhoods and in Serbia in general. Finally, the survey also showed that more citizens now feel threatened by phenomena such as murder (56%) and illegal possession of firearms (61%) than was the case in 2022 (murder 49%, illegal possession of firearms 54%). It should be noted here that we are talking about two different public opinion surveys here, and their comparison should be viewed with some reservation. Although both were conducted using a national, representative sample, the 2023 survey was conducted online and was not conducted on a random sample, while the 2022 survey was conducted face-to-face on a random sample.
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Taking Stock of Global Democratic Trends Before and During the COVID-19 Pandemic. International Institute for Democracy and Electoral Assistance, 2020. http://dx.doi.org/10.31752/idea.2020.66.

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This GSoD In Focus provides a brief overview of the global state of democracy at the end of 2019, prior to the outbreak of the pandemic, and assesses some of the preliminary impacts that the pandemic has had on democracy globally in 2020. Key findings include: • To address the COVID-19 pandemic, starting in March 2020, more than half the countries in the world (59 per cent) had declared a national state of emergency (SoE), enabling them to take drastic temporary (and in most cases necessary) measures to fight the pandemic. These measures have included in most cases temporarily curbing basic civil liberties, such as freedom of assembly and movement, and in some cases postponing elections. • International IDEA’s Global Monitor of COVID-19’s Impact on Democracy and Human Rights finds that more than half the countries in the world (61 per cent) had, by the end of November 2020, implemented measures to curb COVID-19 that were concerning from a democracy and human rights perspective. These violated democratic standards because they were either disproportionate, illegal, indefinite or unnecessary in relation to the health threat. • Concerning developments have been more common in countries that were already non-democratic prior to the pandemic (90 per cent) and less common, although still quite widespread, in democracies (43 per cent). • The democracies that have implemented democratically concerning measures are those that were already ailing before the pandemic. More than two-thirds were democracies that were either backsliding, eroding or weak prior to the pandemic. • Almost a year since the first outbreak of COVID-19, the pandemic seems to have deepened autocratization in most of the countries that were already non-democratic. However, in at least 3 of those countries (Belarus, Kyrgyzstan, Thailand), the pandemic has also tapped into existing simmering citizen discontent and may have been the tipping point in unleashing massive protest waves demanding democratic reform. The pandemic has also seemingly deepened democratic backsliding processes and exposed the democratic weakness and fragility of new or re-transitioned democracies (Malaysia, Mali, Myanmar, Sri Lanka). In a few cases, the pandemic has also exposed countries that showed no apparent sign of democratically ailing prior to the pandemic, but where concerning democratic developments have occurred during the pandemic and which risk seeing a significant deterioration in their democratic quality as a result (i.e. Argentina, El Salvador). • The aspects of democracy that have seen the most concerning developments during the pandemic are freedom of expression, media integrity, and personal integrity and security. However, the freedoms that have been restricted across most countries are freedom of movement and assembly. Another core democratic process that has been heavily affected by the pandemic is the electoral, with half the elections scheduled between February and December 2020 postponed due to the pandemic. • The pandemic has also shown democracy’s resilience and capacity for renovation. Innovation through accelerated digitalization has occurred across most regions of the world. And democratic institutions, such as parliaments, courts, electoral commissions, political parties, media and civil society actors, have fought back against attempts at executive overreach and democratic trampling or collaborated to ensure effective responses to the pandemic. The review of the state of democracy during the COVID-19 pandemic in 2020 uses qualitative analysis and data of events and trends in the region collected through International IDEA’s Global Monitor of COVID-19’s Impact on Democracy and Human Rights, an initiative co-funded by the European Union.
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28

Álvarez Álvarez, Harold. Eco-contabilidad : propuesta para la fundamentación teórica de la T3C. Universidad Libre Cali, 2020. http://dx.doi.org/10.18041/978-958-5545-90-8.

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La investigación contable latinoamericana se ha caracterizado fundamentalmente por la interpretación y aplicación de los constructos teóricos y las regulaciones que han sido creadas en los países desarrollados. Algunos investigadores han asumido un juicio crítico con respecto a este proceso a-crítico y no reflexivo de transferencia voluntaria o impositiva de las teorías y normas o estándares creados en otras latitudes. El presente texto hace parte de una tercera categoría, correspondiente a una investigación propositiva, la cual pretende hacer parte de un proyecto de construcción de una nueva contabilidad; no se trata de ajustes parciales, adición de criterios de reconocimiento, nuevos métodos de medición, inclusión de revelaciones o modificación a la estructura conceptual; si bien la propuesta incluye lo mencionado anteriormente, va mucho más allá, se trata de reconstruir el saber contable desde sus bases ontológicas, epistemológicas, metodológicas, praxeológicas, teleológicas y axiológicas. Se trata del germen de una nueva contabilidad comprometida con el interés social, con la biodiversidad y el multiculturalismo, es decir, con la sustentabilidad; a todo este proceso los autores lo han denominado Eco-Contabilidad. La eco-contabilidad compromete a todos los actores sociales para alcanzar sus fines morales superiores; la contabilidad es un saber tan importante y con tantas implicaciones para la presente y futuras generaciones, que requiere la participación directa de la sociedad en general en su concepción, desarrollo y control. Señala Suárez et al (2020) que “el contar del contador es moral” (69), en tal sentido implica una conciencia ecológica, propio de una contabilidad que nace pública, y configura su condición de ciencia social por abordar de forma comprometida los problemas de la sociedad (27). En tal sentido, el autor hace hincapié en la probidad como actuar íntegro y honrado que va más allá de la ley, en fidelidad con los ideales y sujetos siempre al bien común (61-62). La eco-contabilidad es concebida por Franco (2019) como un saber subrogado superior que integra otras aristas de la contabilidad, que se ocupa del control de la riqueza ecológica y que tiene por finalidad la preservación de la vida, a través de los principios de responsabilidad, balance, compensación y de vida. La lectura del libro “Eco-Contabilidad. Propuesta para la fundamentación teórica de la T3C” constituye un paso decisivo en la ruptura paradigmática con la contabilidad tradicional caracterizada por la financiarización, la acumulación y el antropocentrismo economicista. Durante las últimas décadas autores vinculados a las corrientes críticas y alternativas han acopiado las falencias, fallas e incoherencias de la contabilidad financiera regulada, la cual se muestra alejada del interés general, abandona el bien común para insertarse como instrumento al servicio de la especulación y el despojo de las riqueza ambiental y social de los pueblos. Los autores del presente libro, conocedores de la existencia de dichas investigaciones críticas, han decidido dar un paso más adelante, el cual materializan a través de una rigurosa propuesta de fundamentación teórica de lo que debe representar la nueva contabilidad. La Eco-Contabilidad no constituye una propuesta de reforma a la contabilidad convencional, no es un ajuste a los instrumentos tradicionales del hacer contable. La Eco-Contabilidad pretende contribuir a una verdadera revolución científica, no es perfeccionamiento del paradigma vigente, es un cambio profundo de paradigma. La Eco-Contabilidad no es un ajuste a las hipótesis auxiliares del programa de investigación del modelo contable financiero; es en realidad, un cambio de núcleo, lo que implica la invitación a una palingenesia contable, a construir una nueva contabilidad desde sus cimientos. El desafío propuesto abarca reconstruir, repensar, reorientar e incluso construir de nuevo muchos de los elementos del ser y del deber ser contable.
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