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This study aims to highlight the most important preventive measures that should be proposed by policymakers and adopted by (inter)national legislative bodies by changing existing or adopting new legal documents. The implementation of these measures should be performed by state bodies responsible for ecotourism, natural and cultural resources protection and ecotourism services users.

The theoretical legal approach was applied, based on a systematic review of international legally binding and non-binding documents related to ecotourism, adopted by relevant international organizations. Analysis of norms for preventive protection of natural and cultural values was done and followed by law-reform research in the form of recommendations that should be adopted as binding.

International legal documents relevant to ecotourism analysed in this paper are divided into two groups. The first regulates exclusively ecotourism issues, whereas the second deals with sustainable development and indirectly refers to ecotourism, as one of its segments. Analysed international legal documents require unambiguous norms regulating preventive protective measures in ecotourism by prescribing actual obligations and prohibitions for relevant subjects. Given recommendations are grouped into five types according to the subjects they are addressing (ecotourism experts, policymakers, legislators, natural and cultural conservationists, local communities, educators).

This study is the first that points to the need to amending international legal documents related to ecotourism through recommendations regarding natural and cultural values’ preventive protection.

这项研究旨在通过改变现有法律文件或建立新的法律文件, 强调决策者应提出并由(国际)国家立法机构通过最重要的预防措施。这些措施应由负责旅游、自然和文化资源保护的国家机构以及生态旅游服务用户来实施。

在系统审查相关国际组织采用的与生态旅游有关的具有法律约束力和非法律约束力的文件的基础上, 采用理论的法律方法对自然和文化价值的预防性保护规范进行分析, 然后以建议的形式进行了法律改革研究, 这些建议应被采纳为具有约束力的法律条文。

本文将与生态旅游相关的国际法律文件分为两组。第一组专门规范生态旅游的问题, 第二组则涉及可持续发展, 而生态旅游也将作为部分内容在这一组进行阐述分析。经过分析的国际法律文件要求明确规范生态旅游的预防性保护措施, 规定有关主题的实际义务和禁止事项。根据所提出的主题(生态旅游专家、政策制定者、立法者、自然和文化保护主义者、当地社区、教育工作者), 这些建议会被分为五类进行阐述和分析。

本论文首次提出了通过修改与生态旅游有关的国际法律文件对自然和文化价值的预防性保护的必要性。

El presente estudio tiene como objetivo destacar las medidas preventivas más importantes que deberían proponer los formuladores de políticas y adoptar los órganos legislativos (inter)nacionales mediante la modificación de los documentos legales existentes o la adopción de nuevos. La implementación de estas medidas debe ser realizada por los organismos gubernamentales responsables del ecoturismo, la protección de los recursos naturales y culturales y los usuarios de los servicios de ecoturismo.

Se ha aplicado un enfoque jurídico teórico, basado en la revisión sistemática de documentos internacionales legalmente vinculantes y no vinculantes relacionados con el ecoturismo, adoptados por las organizaciones internacionales pertinentes. Se ha realizado un análisis de las normas para la protección preventiva de los valores naturales y culturales, seguido de una investigación sobre la reforma legal en forma de recomendaciones que deberían adoptarse como vinculantes.

Los documentos legales internacionales relevantes para el ecoturismo analizados en este documento se dividen en dos grupos. El primero regula exclusivamente los temas de ecoturismo, mientras que el segundo se ocupa del desarrollo sostenible y se refiere al ecoturismo indirectamente, como uno de sus segmentos. Los documentos legales internacionales analizados requieren normas inequívocas que regulen las medidas de protección preventiva en el ecoturismo estableciendo obligaciones y prohibiciones reales para los temas relevantes. Las recomendaciones dadas se clasifican en cinco tipos según los temas que abordan (expertos en ecoturismo, formuladores de políticas, legisladores, conservacionistas naturales y culturales, comunidades locales, educadores).

Este estudio es el primero que apunta a la necesidad de modificar los documentos legales internacionales relacionados con el ecoturismo a través de recomendaciones sobre la protección preventiva de los valores naturales y culturales.

Die Frage «Wie weit kann die öffentliche Hand den Fremdenverkehr fördern?» unterstellt bereits die vollzogene Tatsache der staatlichen Förderung des Fremdenverkehrs. Sie scheint diese hinzunehmen, ja sogar davon auszugehen, dass der Staat den Fremdenverkehr fördern soll, vielleicht sogar muss, wobei es dann, nur noch einen Schritt bis zur Untersuchung und zum Entscheid darüber bedeuten würde, wie weit er iiberhaupt zu gehen imstande ist, um das apodiktisch feststehende Gebot der staatlichen Unterstüzung maximal zu erfüllen.

Provides an overview of the evolution of Spanish economic policy throughout the nineteenth century and considers the economic thought of the Spanish professor of this time. Discusses the work of Heinrich von Stackelberg while he was based in Spain from 1943. Suggests that Stackelberg’s ideas were key to the quantum leap in Spanish economic policy, abandoning utilitarian historicism which had permeated it up to then.

The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting.

Este artículo tiene por objeto analizar uno de los casos más importantes en los últimos años en los que se han declarado nulas ciertas cláusulas abusivas incluidas por las aerolíneas en los contratos de transporte aéreo con los consumidores, en concreto, se trata de la Sentencia de la Audiencia Provincial de Madrid, sección 28, de 26 de julio de 2017 y, especialmente, se estudiará la cláusula de cargo por remisión de la tarjeta de embarque.

A través del estudio de la mencionada sentencia, este trabajo mostrará cómo el contrato de transporte aéreo de personas siendo uno de los contratos más importantes actualmente, presenta una situación de especial desequilibrio y desprotección de los consumidores frente a las aerolíneas.

La falta de poder de negociación de los consumidores, las escasas alternativas que tienen en muchos casos y los precios generalmente altos de este contrato de transporte, hacen imprescindibles dispensar una protección adecuada a los consumidores en este contexto. Esto se puede lograr a través de leyes tuitivas que protejan sus intereses económicos y, especialmente como se analiza en el artículo, mediante la prohibición de cláusulas abusivas en los contratos de transporte aéreo.

El artículo hace un recorrido por algunas de las cláusulas abusivas incluidas en los contratos de transporte aéreo de pasajeros en los últimos años y muestra cómo debe evitarse que las aerolíneas impongan estas cláusulas que perjudican a la parte más débil del contrato y advierte que estamos aún lejos de conseguir una efectiva protección del consumidor en este ámbito como se explica con algún ejemplo final.

This paper aims to develop a framework to examine corporate water reporting (CWR) that considers the context in emerging economies and determine if and how companies are addressing the distinct water-related challenges and opportunities that they face in any given location.

This study combines a concise profile of the context of water resources management in Peru with a review of CWR guidelines and thematic content analysis of water information in sustainability reports for 34 companies operating in Peru. These data are then used to inform the development of a CWR typology via the use of a cluster analysis complemented by within-case and cross-case qualitative analysis of companies.

This study highlights the incomplete nature of most CWR practices of companies in Peru, with an emphasis on internal firm operations. Where companies do provide information on water risk and stakeholder engagement, there is insufficient detail to provide a clear picture of contributions to sustainable water management at the local level. The main drivers for CWR in Peru appear to be pressure from international markets, regulation and other normative issues.

The findings indicate that companies need to place more emphasis on the local context when reporting on water risks and activities, which could be achieved through the use of CWR frameworks that integrate both international and sectoral CWR guidelines, along with indicators related to good water governance, water, sanitation and hygiene service delivery and the sustainable development goals, as together they provide a more comprehensive reflection of the broader challenges and opportunities related to corporate water management.

This paper presents the first framework specifically developed to evaluate CWR practices with consideration of the context of an emerging economy.

There are numerous professional associations for librarians and libraries. A small proportion of these have promulgated codes of ethics. These codes of ethics vary along several dimensions. Often the code reflects the social, political, or professional mandate of its organization. This paper aims to address ethics codes and their functions in professional associations that have individuals as members.

It is suggested that for these organizations there are several different types of ethics codes. This paper addresses the four most common types. The oldest code (American Library Association), one of the newest (Association des Bibliothécaires Français), and two of a more average age (Canadian Library Association and Colegio de Bibliotecarios de Chile) are compared and considered in detail.

The paper finds that, while most library and information professionals share similar values, as reflected in their codes of ethics, the application of those codes varies widely.

The paper provides useful information on codes of ethics for libraries and librarians.