Influencia del Compromiso de Cumplimiento y la Gestión de Calidad ante la Promulgación de la Ley de Penalización de las Personas Jurídicas, en la empresa agro exportadora de Guanacaste en el sector alimentario
Fecha
2022-06-12
Autores
Fuentes Vargas, Célimo Gerardo
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Editor
Universidad Nacional, Costa Rica
Resumen
El desarrollo comprende dos capítulos y sus respectivos acápites de conformidad con el interés del enfoque del tema.
El primer capítulo, se sustenta en la definición del concepto, el aporte doctrinario y explicativo del porque las personas jurídicas, luego de la evolución del dogma de la Teoría del Delito, son comprendidas por el Funcionalismo Jurídico y, se convierten en sujetos perseguibles penalmente, cuando las actividades empresariales que organizan se extralimitan del riesgo permitido, incumplen el rol social que desempeñan y, caen en el riesgo prohibido que brinda respuesta de la imputación objetiva por la lesividad de su actuación, comprendiendo asimismo el explicativo de la existencia de normativa punitiva costarricense que comprende el reproche social a la actividad ilícita.
También se propone el soporte doctrinario que brinda la posibilidad de implementar administrativamente las herramientas que les permitan a las empresas organizadas por personas jurídicas, el alejamiento de ilicitudes, como resultan ser las normas ISO 9001-2015 y, la novedosa ISO 37301-2021, esta última por la permisión de certificar el ajuste a los controles internos para lograr el cumplimiento.
En el segundo capítulo, la propuesta se enfoca en identificar el segmento de mercado empresarial considerado para el estudio en relación del conocimiento bajo la modalidad de la teoría de casos, la respuesta y el resultado en la implementación de la cultura de cumplimiento y, las recomendaciones que se formulan a partir de la información obtenida del estudio empírico y aplicativo de la doctrina y la legislación de referencia.
El tercer y cuarto capítulo consisten en el análisis y, en las conclusiones resultantes de la información obtenida, brindando un aporte sobre la importancia del enfoque investigativo.
La propuesta de estudio es dual, al iniciar con la justificación del punitivo estatal y, la estructuración que las organizaciones empresariales exportadoras deben ajustar para desarrollarse en un ambiente de aceptación y sanidad alejado de reproches sociales, comprensivo para toda la cadena de valor que les vinculan con el proceso de producción y, lograr ser exitosas en sus propuestas de internacionalización.
The development comprises two chapters and their respective headings in accordance with the interest of the topic approach. The first chapter is based on the definition of the concept, the doctrinal and explanatory contribution of why legal persons, after the evolution of the dogma of the Theory of Crime, are understood by Legal Functionalism and become criminally prosecuted subjects, when the business activities they organize exceed the permitted risk, fail to fulfill the social role they perform and fall into the prohibited risk that provides an objective imputation response for the harmfulness of their actions, also including the explanation of the existence of Costa Rican punitive regulations that includes the social reproach to the illicit activity. The doctrinal support that offers the possibility of administratively implementing the tools that allow companies organized by legal entities to avoid illegalities is also proposed, such as the ISO 9001-2015 standards and the new ISO 37301-2021, this last for the permission to certify the adjustment to internal controls to achieve compliance. In the second chapter, the proposal focuses on identifying the business market segment considered for the study in relation to knowledge under the case theory modality, the response and the result in the implementation of the culture of compliance and, the recommendations that are formulated from the information obtained from the empirical and application study of the doctrine and the reference legislation. The third and fourth chapters consist of the analysis and the conclusions resulting from the information obtained, providing a contribution on the importance of the investigative approach. The study proposal is dual, starting with the justification of the state punitive and the structuring that export business organizations must adjust to develop in an environment of acceptance and health away from social reproaches, comprehensive for the entire value chain that link them. with the production process and to be successful in their internationalization proposals.
The development comprises two chapters and their respective headings in accordance with the interest of the topic approach. The first chapter is based on the definition of the concept, the doctrinal and explanatory contribution of why legal persons, after the evolution of the dogma of the Theory of Crime, are understood by Legal Functionalism and become criminally prosecuted subjects, when the business activities they organize exceed the permitted risk, fail to fulfill the social role they perform and fall into the prohibited risk that provides an objective imputation response for the harmfulness of their actions, also including the explanation of the existence of Costa Rican punitive regulations that includes the social reproach to the illicit activity. The doctrinal support that offers the possibility of administratively implementing the tools that allow companies organized by legal entities to avoid illegalities is also proposed, such as the ISO 9001-2015 standards and the new ISO 37301-2021, this last for the permission to certify the adjustment to internal controls to achieve compliance. In the second chapter, the proposal focuses on identifying the business market segment considered for the study in relation to knowledge under the case theory modality, the response and the result in the implementation of the culture of compliance and, the recommendations that are formulated from the information obtained from the empirical and application study of the doctrine and the reference legislation. The third and fourth chapters consist of the analysis and the conclusions resulting from the information obtained, providing a contribution on the importance of the investigative approach. The study proposal is dual, starting with the justification of the state punitive and the structuring that export business organizations must adjust to develop in an environment of acceptance and health away from social reproaches, comprehensive for the entire value chain that link them. with the production process and to be successful in their internationalization proposals.
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Palabras clave
GESTION DE CALIDAD, SECTOR AGROEXPORTADOR, GUANACASTE, ALIMENTOS, LEY 9699, QUALITY MANAGEMENT, AGRO-EXPORT SECTOR, FOODS