Resumen Este artículo analiza la política exterior del gobierno de Fernández en la Argentina, entre diciembre de 2019 y diciembre de 2023. Tiene por objetivo estudiar las posiciones y las decisiones adoptadas por el gobierno del Frente de Todos, teniendo en cuenta distintos aspectos considerados factores condicionantes del rumbo de la política internacional. La hipótesis que se desarrolla en este artículo es, que la principal tensión ha sido la de conciliar el contenido del pacto electoral que llevó al gobierno al poder, con los requerimientos que implicó la renegociación de la deuda con el FMI. Las internas políticas que caracterizaron a la gestión pública, en todas las áreas, se expresaron también en la política exterior. A lo largo de los apartados se abordarán elementos donde los factores internos y externos se entrelazan para explicar la política exterior del gobierno de Alberto Fernández.

Abstract This article analyzes the foreign policy of the Fernández government in Argentina from its beginning on December 10, 2019, until December 2023. It aims to study the positions and decisions adopted by the government of Frente de Todos, considering different aspects as conditioning factors of the course of international policy. The hypothesis developed in this article is that the main tension has been to reconcile the content of the electoral pact that brought the government to power with the requirements implied by the renegotiation of the debt with the IMF. The political internalities that characterized the public administration in all areas were also expressed in foreign policy.

Resumen Este artículo analiza la política exterior del gobierno de Fernández en la Argentina, entre diciembre de 2019 y diciembre de 2023. Tiene por objetivo estudiar las posiciones y las decisiones adoptadas por el gobierno del Frente de Todos, teniendo en cuenta distintos aspectos considerados factores condicionantes del rumbo de la política internacional. La hipótesis que se desarrolla en este artículo es, que la principal tensión ha sido la de conciliar el contenido del pacto electoral que llevó al gobierno al poder, con los requerimientos que implicó la renegociación de la deuda con el FMI. Las internas políticas que caracterizaron a la gestión pública, en todas las áreas, se expresaron también en la política exterior. A lo largo de los apartados se abordarán elementos donde los factores internos y externos se entrelazan para explicar la política exterior del gobierno de Alberto Fernández.

Abstract This article analyzes the foreign policy of the Fernández government in Argentina from its beginning on December 10, 2019, until December 2023. It aims to study the positions and decisions adopted by the government of Frente de Todos, considering different aspects as conditioning factors of the course of international policy. The hypothesis developed in this article is that the main tension has been to reconcile the content of the electoral pact that brought the government to power with the requirements implied by the renegotiation of the debt with the IMF. The political internalities that characterized the public administration in all areas were also expressed in foreign policy.

Resumen El descenso de la actividad económica y de los ingresos públicos durante el periodo de la crisis sanitaria sigue afectando los presupuestos de los países africanos. Estas dificultades financieras se deben, por una parte, al aumento de los gastos sanitarios y, por otra, al apoyo prestado a hogares y empresas durante el periodo de confinamiento. Esta situación limita la acción de los gobiernos en la prosecución de transformaciones estructurales. Los recursos provenientes de financiamiento externo han disminuido, con una caída en picada de los flujos netos de capital hacia los países de renta baja y media-baja. El aumento de los tipos de interés en los países desarrollados podría empujar a las naciones muy endeudadas a una crisis de deuda. La situación se agrava aún más por la disminución de los ingresos en divisas. El objetivo del artículo es esbozar las principales causas de la falta de financiación en África, la cual obstaculiza la continuación de las transformaciones estructurales y la consecución del nivel de desarrollo deseado. Al mismo tiempo, destaca las oportunidades de desarrollo y de mejor integración en la economía mundial que se derivan de esta crisis. Esto necesariamente requerirá la puesta en marcha de sistemas de financiación innovadores y resilientes.

Abstract The decline in economic activity and public revenues during the health crisis continues to burden the budgets of African countries. These financial difficulties are due, on the one hand, to the increase in healthcare expenses and, on the other hand, to the support provided to households and businesses during the lockdown period. This situation limits the actions of governments in pursuing structural transformations. External resources have declined, with net capital flows to low-income and lower-middle-income countries plummeting. The increase in interest rates in developed countries could push heavily indebted nations into a debt crisis. The situation is further exacerbated by the decrease in foreign currency revenues. The objective of this article is to outline the main causes of the lack of financing in Africa, which hinders the continuation of structural transformations and the achievement of the desired level of development. At the same time, the article highlights the opportunities for development and better integration into the global economy that arise from this crisis. This will necessarily involve the implementation of innovative and resilient financing systems.

Abstract The exercise of all human rights is inherent to all persons, which must be guaranteed by the States regardless of the characteristics of all persons, such as age, gender, sexual preferences, ethnic origin, nationality or migratory status. This document presents a reflection on the discrimination that older people face not only because they are older (ageism), but also because of other characteristics that place them in a situation of greater vulnerability and discrimination, such as belonging to the LGBT+ community, being in prisons or having HIV. It urges reflection on the role and sensitivity with which public institutions, mainly health institutions, must have to guarantee a fundamental right such as health, not only in the physical aspect but also in the mental one. The health challenges that the country faces are presented, and a call is made to leave no one behind, encouraging the most vulnerable populations to have immediate attention free of discrimination. The elderly are the present and the future of the realities of our countries, where Mexico is no exception.

Resumen El ejercicio de todos los derechos humanos es inherente a las personas, mismos que deben ser garantizados por los Estados sin importar las características propias de las personas, tales como edad, género, preferencias sexuales, origen étnico, nacionalidad o estado migratorio. Se presenta una reflexión acerca de la discriminación que padecen las personas mayores, no solo por el hecho de su edad sino también por otras características que los colocan en una situación de mayor vulnerabilidad y discriminación, tales como pertenecer a la comunidad LGBT+, estar en centros penitenciarios o vivir con VIH/sida. Se exhorta a la reflexión sobre el papel y la sensibilidad de las instituciones públicas para garantizar el derecho fundamental de la salud, no solo en el aspecto físico si no también en el mental. Se plantean los retos que México enfrenta en materia de salud y se hace un llamado a no dejar a nadie atrás, incentivando que las poblaciones más vulnerables tengan una atención inmediata y libre de discriminación. Las personas mayores son el presente y el futuro de las realidades de los países, y México no es la excepción.

Abstract: In March 1910, the governor of Aguascalientes contracted the Development and Real Estate Banking Company to renovate the potable water distribution system in the state capital, with a 1.3-million-peso loan from the Mexican Central Bank to pay for the project. Work was completed between April and May 1911, at the same time as the Porfirian regime collapsed. Through archival documentation and periodical sources, this article traces the origins of these contracts, how they ended up in the company’s hands, the revolutionary government’s refusal to recognize them in February 1912 and the pressure on the local authorities by the company’s lobbyists. It also engages in comparative regional history through an analysis of developments in Pue bla, Querétaro and Oaxaca, states in which the Banking Company, the Mexican Central Bank and affiliated companies also engaged in the construction of new sanitary and water supply systems. It follows the trail of the bonds issued by the government of Aguascalientes, which were allegedly sold on the Paris Bourse, but which never actually left the bank’s safe. The unfortunate end to this business in Aguascalientes was one of the factors that led to the collapse of the Banking Company and the Mexican Central Bank in late 1913.

Resumen: En marzo de 1910, el gobernador de Aguascalientes contrató con la Compañía Bancaria de Fomento y Bienes Raíces la renovación del sistema de abasto de agua potable de la capital del estado y con el Banco Central Mexicano un préstamo de 1.3 millones de pesos para pagar las obras. Los trabajos se entregaron entre abril y mayo de 1911, al mismo tiempo que caía el régimen porfiriano. A partir de documentación de archivo y material hemerográfico, este artículo rastrea los orígenes de esos contratos, la forma en que acabaron en manos de la Compañía Bancaria, su desconocimiento por el gobierno maderista en febrero de 1912 y las grandes presiones a que fueron sometidas las autoridades locales por los cabilderos de la Bancaria. Se propone también un ejercicio de historia regional comparada, a partir de lo que sucedió en Puebla, Querétaro y Oaxaca, entidades en las que la Bancaria, el BCM y las empresas a ellos ligadas intervinieron también en la construcción de nuevos sistemas de sanidad y abasto de agua. Al final, se le sigue la pista a los bonos emitidos por el gobierno de Aguascalientes, que supuestamente fueron vendidos en la Bolsa de París, pero que en realidad nunca salieron de la caja fuerte del banco. Los pésimos términos en los que concluyó el negocio que emprendieron en Aguascalientes es uno de los factores que explican la ruina de la Compañía Bancaria y el BCM, que se consumó a fines de 1913.

Abstract Introduction. During the SARS-CoV-2 pandemic, many countries experienced decreased respiratory virus circulation, followed by an out-of-season outbreak. In a pediatric hospital in Colombia, we observed a surge in severe adenovirus infections, leading to concerns about the impact of eased public health restrictions and immune debt in children under five years old. Objective. To describe the clinical characteristics of patients with severe adenovirus infection in a pediatric hospital in Colombia. Materials and methods. We reviewed the data of 227 patients with severe adenovirus infection at the Fundación Hospital Pediátrico La Misericordia. Results. A total of 196 patients were included in this study. The median age was two years, and 62% were male. Adenoviruses were isolated from all patients’ samples. Ninetyseven percent were admitted to the pediatric intensive care unit, 94% required respiratory support, and the in-hospital lethality rate was 11%. Conclusion. In 2022, there was an outbreak of severe adenovirus infections, affecting mainly children under five years of age, with higher-than-usual mortality.

Resumen Introducción. Durante la pandemia por SARS-CoV-2, muchos países evidenciaron una disminución en la circulación de virus respiratorios, seguida por un brote fuera de la temporada esperada. En un hospital de Colombia, se observó un aumento en los casos de infección grave por adenovirus, lo cual generó preocupación sobre el impacto que tuvo la disminución de los cuidados establecidos durante pandemia y la posible deuda inmunológica en niños menores de cinco años. Objetivo. Describir las características clínicas de los pacientes con infección grave por adenovirus en un hospital pediátrico de Colombia. Materiales y métodos. Se revisaron 227 pacientes con infección grave por adenovirus en la Fundación Hospital Pediátrico La Misericordia, desde el 1° de enero hasta el 31 de diciembre de 2022. Resultados. El estudio incluyó 196 casos. La edad media de los pacientes fue de dos años y el 62 % eran de sexo masculino. Los adenovirus se aislaron a partir de las muestras de todos los pacientes. El 97 % de los pacientes ingresó a la unidad de cuidados intensivos, el 94 % requirió soporte ventilatorio y la tasa de mortalidad fue del 11 %. Conclusiones. En el 2022 hubo un brote de adenovirus que afectó principalmente a los niños menores de cinco años, con una mortalidad mayor a lo reportado con anterioridad en Colombia.

Abstract: Written in the form of a theoretical essay, the article raises reflections on the way the public budget is managed in Brazil and its articulation with two thematic axes: austerity, treatment of public debt and promotion of social policies. Final considerations point to the possibility of associating practices in the management of the Brazilian federal budget and a state of economic exception perpetuated over time and, as a result, limiting the promotion of social protection rights. Abstract essay axes austerity policies result rights

Resumo: Escrito sob a forma de um ensaio teórico, o artigo levanta reflexões sobre o modo de gestão do orçamento público no Brasil e sua articulação com dois eixos temáticos: tratamento da dívida pública e promoção de políticas sociais. As considerações finais apontam para a possibilidade de associar as práticas na gestão do orçamento federal brasileiro e um estado de exceção econômica perpetuado ao longo do tempo e, como desdobramento, limitante da promoção de direitos de proteção social. Resumo teórico temáticos sociais desdobramento social

Abstract Along with the Brazilian Law of Free Birth (1871), extensively discussed in historiographical literature, other reforms undertaken by the Viscount of Rio Branco, when head of the Council of Ministers (1871-1875), tended to be analyzed separately and thematically, and thus without rendering a clear meaning to his cabinet´s work. Through budgetary and banking-related primary sources, this article proposes that Rio Branco remedied the emancipation measure with financial, productive, and tax reforms in order to appease farmers in dire straits due to the wave of abolitionism. Despite the wide range of projects, also examined here, the capital mobilized by Rio Branco was specifically earmarked for coffee farmers of the Paraíba Valley. The Bank of Brazil, to which the greatest fraction of the Rio de Janeiro coffee capital was migrating, played a major role in the process. Thus, a type of uneven reformism, already glimpsed in the 1850s, was carried out by Rio Branco through a greatly increased public debt: on the whole, it focused on a recoinage of the imperial currency. 1871, 1871 , (1871) literature 18711875, 18711875 1875 (1871-1875) thematically cabinets cabinet s work bankingrelated banking related sources financial productive abolitionism projects here Valley Brazil migrating process Thus reformism 1850s debt whole currency 187 (1871 1871187 (1871-1875 18 (187 187118 (1871-187 1 (18 18711 (1871-18 (1 (1871-1 ( (1871-

Resumo Incluída a Lei do Ventre Livre (1871), fartamente tratada na literatura historiográfica, as demais reformas empreendidas pelo visconde do Rio Branco quando à frente da presidência do Conselho de Ministros (1871-1875) tenderam a ser analisadas separada e tematicamente, sem produzir, portanto, um sentido para o conjunto da obra. Buscando suprir a lacuna mediante fontes primárias sobretudo orçamentárias e bancárias, propõe-se no artigo que o governo de Rio Branco remediou a medida emancipacionista com reformas financeiras, produtivas e tributárias, com vistas a serenar uma lavoura irrequieta com a eventual abolição. Em que pese a ampla paleta de reformas, também aqui examinada, o capital mobilizado por Rio Branco foi especialmente destinado aos cafeicultores do Vale do Paraíba. O processo contou com larga participação do Banco do Brasil, para onde se deslocava o grande capital cafeeiro fluminense. Assim, argumenta-se que o gabinete de Rio Branco reconduziu pela via da dívida pública, agora muito ampliada, um tipo de reformismo desigual já vislumbrado na década de 1850: operou-se, ao todo, uma recunhagem da moeda imperial. 1871, 1871 , (1871) historiográfica 18711875 1875 (1871-1875 tematicamente produzir portanto obra bancárias propõese propõe financeiras tributárias abolição examinada Paraíba Brasil fluminense Assim argumentase argumenta pública ampliada 1850 operouse, operouse operou se, operou-se todo imperial 187 (1871 1871187 (1871-187 185 18 (187 187118 (1871-18 1 (18 18711 (1871-1 (1 (1871- (

ABSTRACT This study analyzes how different institutional actors influenced the adoption of accounting standards based on the IPSAS in Portugal. There is a need to understand how social structures of signification, legitimation, and domination are activated by different institutional actors in the process of adopting accounting standards, particularly in a context of financial crisis. The study of the Portuguese case is particularly relevant due to the fact that the process of adopting new accounting standards based on the IPSAS took place in the context of a financial crisis related to the sovereign debt problem. Knowledge of the process of adopting accounting standards based on the IPSAS in Portugal can be useful for current and future agents of accounting changes in other countries. This research adopted a retrospective case study methodology, supported by documentary sources and semi-structured interviews as data collection and evidence generation methods. The main contribution of this study is to show the relevance of the balanced use of different social structures (signification, legitimation, and domination) in accounting change processes, as well as to show the strengthening of the power of institutional actors at the economic and political level vis-à-vis other institutional actors in contexts of financial crisis. signification legitimation problem countries methodology semistructured semi structured methods (signification processes visàvis vis à

Resumo Este estudo analisa como diferentes atores institucionais influenciaram a adoção de normas contábeis baseadas nas IPSAS em Portugal. Há necessidade de se compreenderem os acionamentos de estruturas sociais de significação, de legitimação e de dominação por diferentes atores institucionais em processos de adoção de normas contábeis, nomeadamente em contextos de crise financeira. O estudo do caso português é particularmente relevante devido ao fato de o processo de adoção de novas normas contábeis baseadas nas IPSAS ocorrer num contexto de crise financeira relacionada com a problemática das dívidas soberanas. O conhecimento do processo de adoção de normas contábeis baseadas nas IPSAS em Portugal pode ser útil para atuais e futuros agentes de mudança contábil em outros países. Esta pesquisa adotou uma metodologia de estudo de caso retrospectivo, suportada nos métodos documental e de entrevistas semiestruturadas, como métodos de coleta de dados e de geração de evidências. Este estudo contribui principalmente para mostrar a relevância do uso balanceado de diferentes estruturas sociais (significação, legitimação e dominação) em processos de mudança contábil, assim como para mostrar o reforço do poder de atores institucionais do nível econômico e político diante dos demais atores institucionais em contextos de crise financeira. significação soberanas países retrospectivo semiestruturadas evidências (significação

Abstract This paper aims to highlight the conspicuous consumption macroeconomic consequences. Therefore, it will be presented the following concepts: Duesenberry’s demonstration effect, Nurkse’s international demonstration effect; Furtados’s cultural mimetics; Galbraith’s dependence effect; and Hirsch’s affluence paradox. Based on the research, it was concluded that demonstrative behavior can have harmful consequences on the economies of both peripheral and developed countries. These consequences include: reduced savings and investment, increased debt, pressure on exchange rates and balance of payments, encouragement of income concentration, and chronic consumer dissatisfaction; imbalance in the allocation between private and public goods, the monopoly of positional goods, and the persistent frustration of the expectations of lower-income sectors. It will also be stated how the above-mentioned authors discuss polices to remediate the macroeconomic demonstrative consumption problems. Therefore concepts Duesenberrys Duesenberry s effect Nurkses Nurkse Furtadoss Furtados mimetics Galbraiths Galbraith Hirschs Hirsch paradox research countries include investment debt payments concentration dissatisfaction goods lowerincome lower sectors abovementioned above mentioned problems

Resumo Este artigo busca analisar os efeitos macroeconômicos do consumo conspícuo. Para tanto serão apresentados os conceitos de: efeito demonstração de Duesenberry; efeito demonstração internacional de Nurkse; mimetismo cultural de Furtado; efeito dependência de Galbraith; e do paradoxo da afluência de Hirsch. Foi possível concluir que o comportamento demonstrativo pode trazer consequências danosas às economias tanto dos países periféricos quanto dos países desenvolvidos. Essas estão relacionadas: à redução da poupança e do investimento; ao endividamento; à pressão sobre o câmbio e balança de pagamentos; ao incentivo à concentração de renda; à insatisfação crônica; ao desequilíbrio na alocação entre bens privados e bens públicos; ao monopólio dos bens posicionais; à frustração permanente das expectativas dos setores de menor renda. Busca-se, ainda, apontar as sugestões dos autores supracitados para remediar tais efeitos. conspícuo Duesenberry Nurkse Furtado Galbraith Hirsch desenvolvidos relacionadas investimento endividamento pagamentos renda crônica públicos posicionais Buscase, Buscase Busca se, se Busca-se ainda

ABSTRACT If the world is to overcome the threat of climate change, a price must be set on carbon. A carbon tax is a means of creating a carbon price, and it is an ideal tax in that, unlike most taxes, it promotes economic efficiency. Yet many countries have no carbon tax. The reason is that there are strong political interests opposed to taxing carbon. I shall argue that these interests need to be appeased by fully compensating anyone who would otherwise be harmed by a carbon tax. This includes the owners and workers in the fossil fuel industries. If a carbon tax is to be successful, it needs to be introduced alongside an appropriate system of compensation. Some of the compensation will need to be paid out of public debt, and this will be feasible for many countries only if they are supported by a new financial institution: a World Climate Bank.

RESUMEN Si el mundo quiere superar la amenaza del cambio climático, se debe fijar un precio al carbono. Un impuesto al carbono es un medio para crear un precio al carbono y es un impuesto ideal, ya que, a diferencia de la mayoría de los impuestos, promueve la eficiencia económica. Sin embargo, muchos países no tienen un impuesto al carbono. La razón es que existen fuertes intereses políticos opuestos a la imposición del carbono. Argumentaré que estos intereses deben ser apaciguados compensando completamente a cualquier persona que de otro modo se vería perjudicada por un impuesto al carbono. Esto incluye a los propietarios y trabajadores de las industrias de combustibles fósiles. Para que un impuesto al carbono sea exitoso, debe introducirse junto con un sistema adecuado de compensación. Parte de la compensación deberá pagarse con deuda pública, y esto será factible para muchos países solo si son apoyados por una nueva institución financiera: un Banco Mundial del Clima.

Abstract Abdelmalek Sayad has undeniably contributed to a greater understanding of migration by bringing together history, sociology and anthropology. For him, this meant that it was scientifically unthinkable to look at countries producing exiles and receiving exiles separately. Studying immigration and immigrants, which are two different categories, can only find its (best) conditions of accomplishment if we reflect, in the same act, on what they have done when we examine, in practice and theory, populations deprived of a public voice; in other words, deprived, partly by law, of political speech. The sociology of Abdelmalek Sayad has opened up new epistemological perspectives. This methodological singularity was also deployed in his reflective practice. All his texts show this, in one form or another. history anthropology him separately immigrants categories best (best reflect act examine theory voice words law speech perspectives another

Résumé Abdelmalek Sayad a indéniablement contribué à une plus grande intelligence du fait migratoire en tenant ensemble histoire, sociologie et anthropologie. Cela signifiait qu’il était scientifiquement inenvisageable, pour lui, de penser séparément pays producteurs d’exil et pays d’accueil des exilés. Etudier l’immigration et les immigrés, qui sont-là deux catégories différentes, ne peut trouver ses (meilleures) conditions d’accomplissement que si l’on réfléchit, dans le même acte, sur ce que l’ont fait lorsqu’on examine, en pratique et en théorie, des populations dépossédées d’une parole publique ; autrement dit, dessaisies, en partie par le droit, d’une parole politique. La sociologie d’Abdelmalek Sayad a ouvert des perspectives épistémologiques inédites. Cette singularité méthodologique se déployait aussi dans sa pratique réflexive. Tous ses textes le montrent, sous une forme ou sous une autre. histoire anthropologie quil qu il inenvisageable lui dexil d exil daccueil accueil exilés limmigration l immigration immigrés sontlà sont là différentes meilleures (meilleures daccomplissement accomplissement lon on réfléchit acte lont ont lorsquon lorsqu examine théorie dune dit dessaisies droit politique dAbdelmalek inédites réflexive montrent autre

Resumo O objetivo deste estudo é apresentar as evidências de validade da Escala de Proteção e Risco de Superendividamento (EPRIS). O instrumento foi construído para avaliar aspectos atitudinais (comportamentais, cognitivos e afetivos) que previnem ou estimulam o superendividamento, considerado um grave problema social. Participaram 444 adultos na modalidade online. A análise Fatorial Exploratória revelou a presença de dois fatores: proteção ao superendividamento (13 itens) e risco de superendividamento (21 itens), com bons níveis de ajuste. A validade de critério mostrou que ambos os fatores diferenciaram grupos quanto ao estresse autopercebido, preocupação financeira, presença/ausência de dívidas e perfil de consumo. Considera-se que a EPRIS tem o potencial de contribuir na formulação de políticas públicas voltadas à abordagem do fenômeno do superendividamento. EPRIS. . (EPRIS) comportamentais, comportamentais (comportamentais afetivos social 44 online 13 (1 itens 21 (2 itens, , ajuste autopercebido financeira presençaausência ausência consumo Considerase Considera se (EPRIS 4 1 ( 2

Abstract This study aims to present evidence for the validity of the Over-indebtedness Protection and Risk Scale (OPRIS). The instrument was constructed to assess attitudinal aspects (behavioral, cognitive, and affective) that prevent or encourage over-indebtedness, considered a serious social problem. Four hundred and forty-four adults participated in the online version. Exploratory Factor Analysis revealed the presence of two factors: protection against over-indebtedness (13 items) and risk of over-indebtedness (21 items), with good levels of adjustment. Criterion validity showed that both factors differentiated groups in terms of self-perceived stress, financial concern, presence/absence of debt, and consumption profile. OPRIS is considered to have the potential to help formulate public policies aimed at addressing the phenomenon of over-indebtedness. Overindebtedness Over indebtedness OPRIS. . (OPRIS) behavioral, behavioral (behavioral cognitive affective overindebtedness, overindebtedness over indebtedness, problem fortyfour forty four version 13 (1 items 21 (2 items, , adjustment selfperceived self perceived stress concern presenceabsence absence debt profile overindebtedness. indebtedness. (OPRIS 1 ( 2

Resumo: Este trabalho examina a realidade vigente em termos de financiamento de infraestrutura pública, através de modalidades contratuais que envolvem uma forma de dívida diferente do empréstimo ou empréstimo radicional. Perante esta realidade, são analisados os limites à dívida pública para financiamento de infraestruturas, ntendendo que estas modalidades contratuais não podem tornarse num mecanismo de hipoteca de longo prazo de recursos do Estado, isento de qualquer tipo de controlo.

Resumen: El presente trabajo examina la realidad imperante en materia de financiación de infraestructuras públicas, mediante modalidades contractuales que suponen una forma de endeudamiento diferente al tradicional empréstito o préstamo. Frente a esta realidad, se analizan los límites al endeudamiento público para la financiación de infraestructuras, en el entendido de que estas modalidades contractuales no pueden convertirse en un mecanismo de hipoteca de los recursos del Estado a largo plazo, exento de cualquier tipo de control.

Abstract: This work examines the prevailing reality in terms of financing public infrastructure, through contractual modalities that involve a form of debt different from the traditional loan or loan. Faced with this reality, the limits to public debt for infrastructure financing are analyzed, with the understanding that these contractual modalities cannot become a longterm mortgage mechanism for State resources, exempt from any type of control.

Resumen El mecanismo de la segunda oportunidad, que permite la exoneración de algunas de las deudas ante determinadas condiciones, ha sido objeto de diversas modificaciones relevantes por la Ley 16/2022, de reforma del Texto Refundido de la Ley Concursal. El objetivo de este trabajo es analizar, sobre la base de doctrina autorizada, estas modificaciones, pues se parte de la hipótesis de que algunas de ellas no son los suficientemente claras aunque otras merecen una valoración positiva. Se llega a la conclusión de que la reforma es criticable respecto a la determinación de las condiciones exigibles al deudor para que se pueda acoger a la exoneración. No obstante, consideramos que merecen una valoración positiva la eliminación de la liquidación previa y de la satisfacción de una parte de los créditos como requisitos para acceder a la exoneración del pasivo. Finalmente, se hace una valoración sobre la modificación relativa a las deudas que pueden ser objeto de exoneración. A pesar de que hay una ampliación de las mismas, y puede parecer un avance el hecho de que parte del crédito exonerado corresponda a deuda pública, una lectura atenta del precepto que lo regula nos permite afirmar que una parte importante de este crédito no queda exonerado, lo que puede tener un efecto negativo para el deudor, puesto que el importe de esta deuda suele ser relevante.

Abstract The second chance mechanism, which allows the exoneration of some of the debts under certain conditions, has been subject to various relevant modifications by Law 16/2022, reforming the Consolidated Text of the Bankruptcy Law. The objective of this work is to analyze, based on authorized doctrine these modifications, since it is based on the hypothesis that some of them are not clear enough, although some others deserve a positive assessment. It is concluded that the reform is open to criticism regarding the determination of the conditions required of the debtor in order to qualify for the discharge. However, we consider that the elimination of the previous liquidation and the satisfaction of a part of the credits as requirements to access the discharge of debt deserve a positive assessment. Finally, an assessment is made on the modification related to the debts that can be subject to exoneration. Despite the fact that there is an expansion of the same, and the fact that part of the exonerated credit corresponds to public debt may seem like progress, a careful reading of the precept that regulates it allows us to affirm that an important part of this credit is not exonerated, which can have a negative effect for the debtor, since the amount of this debt is usually relevant.