{"id":146374,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-pasivo-laboral\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"el-pasivo-laboral","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-pasivo-laboral\/","title":{"rendered":"\u00abel pasivo laboral\u00bb."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Miguel Caturla Zamora <\/strong><\/h2>\n<p>El pasivo laboral es el conjunto de las obligaciones valorables, que tienen pendientes las empresas con sus trabajadores al finalizar cada ejercicio contable anual:  costos de extincion de los contratos laborales; complementos de extincion de los contratos laborales, complementos de pensiones de la s.S.; Participacion en beneficios; y pagas extras. Los costos de extincion no estan reconocidos como pasivo empresarial. Las principales consecuencias han sido: pagos subsidiarios del fondo de garantia; perdidas de los trabajadores por la parte no cubierta por el fondo; y la falta de \u00abimagen fiel\u00bb contable. La causa principal es la disfuncion entre la legislacion laboral que impone a las empresas \u00abindemnizaciones\u00bb por la extincion de los contratos laborales; y la contabilidad que no se\u00f1ala ni practica provisiones anuales para cubrir esos pagos. Las indemnizaciones no se pueden dotar en cada balance, porque son obligaciones sustitutorias, cuyo nacimiento es imprevisible por depender del incumplimiento de la principal. Las \u00abindemnizaciones\u00bb laborales no reunen los requisitos juridicos para denominarse indemnizaciones.  los costos extintivos nacen con el contrato, aunque su devengo quede aplazado o condicionado, y deben constar en cada balance como provisiones, o en cada memoria como contingencias, segun su certeza.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abel pasivo laboral\u00bb.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abel pasivo laboral\u00bb. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Miguel Caturla Zamora <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Abella Mestanza M. Jose<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel Garcia Fernandez <\/li>\n<li>Jos\u00e9 Ignacio Garcia Ninet (vocal)<\/li>\n<li>Salvador Del Rey Guanter (vocal)<\/li>\n<li>Ignasi Casanovas Parella (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Miguel Caturla Zamora El pasivo laboral es el conjunto de las obligaciones valorables, que tienen pendientes las [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[951,612,2170,979],"tags":[34255,19998,26862,29031,261297,2175],"class_list":["post-146374","post","type-post","status-publish","format-standard","hentry","category-barcelona","category-ciencias-juridicas-y-derecho","category-derecho-del-trabajo-y-de-la-seguridad-social","category-derecho-y-legislacion-nacionales","tag-abella-mestanza-m-jose","tag-ignasi-casanovas-parella","tag-jose-ignacio-garcia-ninet","tag-manuel-garcia-fernandez","tag-miguel-caturla-zamora","tag-salvador-del-rey-guanter"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/146374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=146374"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/146374\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=146374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=146374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=146374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}