Holders of rights and obligations
It must be said, however, that the regulation of the right to health protection, included in article 43 of the 1978 Constitution, from the point of view of the issues most closely linked to the condition of subjects of rights of the persons using health services, that is to say, the embodiment of the rights relating to clinical information and the individual autonomy of patients with regard to their health, has been the object of a basic regulation at the State level, through Law 14/1986, of April 25, 1986, General Law on Health.
Based on these premises, the present Law completes the provisions that the General Health Law enunciated as general principles. In this sense, it reinforces and gives special treatment to the right to patient autonomy. In particular, special mention should be made of the regulation on prior instructions, which, in accordance with the criteria established in the Oviedo Convention, contemplates the patient’s previously expressed wishes within the scope of informed consent. Likewise, the Law deals in depth with everything related to the clinical documentation generated in healthcare centers, with special emphasis on the consideration and specification of the rights of users in this respect.
Duty bearers human dignity
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We continue with the series of articles on pest control. In this third installment we address the responsibilities and obligations of the pest control company: what must be monitored and supervised in the facilities; how often; what traps and/or biocides can be used; what documentation must be provided… it is also important for the control company to carry out a study of trends, as this is what will allow us to subsequently make effective action plans.
Once we already have the Situation Diagnosis made by the pest control company, and once we have started to work to implement the rest of the PGHs in our kitchen, it is advisable that the pest control company performs monitoring or surveillance of the facilities.
Inai constitutional basis
To all those who see this document, be it known that the Parliament of Andalusia has approved and I, in the name of the King and by the authority vested in me by the Constitution and the Statute of Autonomy, enact and order the publication of the following law on documents, archives and documentary heritage of Andalusia.
In this evolutionary process, we must not forget the authentic revolution that has taken place in the field of information and communication technologies, which has profoundly and definitively altered the management of knowledge, with a clear reflection in the world of the Administration and, consequently, of the archives. In this context, Andalusia is immersed in a necessary process of adaptation to the main trends in the field of the Information and Knowledge Society, which is reflected in the Second Modernization Project of Andalusia and its firm commitment to scientific and technical innovation. This is making possible an improvement in the quality of services, in the attention to citizens and in the access to information through the promotion and implementation of the telematic procedures that make up the Andalusian electronic administration. In this respect, the implementation, by Order of February 20, 2007, of the Information System for the Management of the Archives owned and/or managed by the Regional Government of Andalusia (@rchivA project) as a technological tool for the integral archival treatment of documents and archives, in line with the convergence towards the integrated environment for the processing of documents within the framework of electronic administration, has been completely innovative.
Documentary heritage is a product of the following component:
Taking into account that this article corresponds to Title III on Accounting of entrepreneurs, we could refute if that term refers only to accounting documentation (Daily Book, Inventory and Annual Accounts, Minutes…) but it is clear that accounting alone does not duly justify the reality of the operations carried out.
Many people focus only on the statute of limitations, especially in tax matters, when it comes to establishing a timetable for the conservation of the company’s documentation. In the following table you can see when the statute of limitations expires for the different obligations in general:
However, to stay simply with these deadlines would be very far-fetched, having to adapt to the different operations and above all to the obligations that may arise as a consequence of them. In this respect, as examples of documentation that we will have to conserve during more time we can observe:
From SuperContable we put at your disposal the SME Service with which you will be able to access the databases of accounting, fiscal, labor and mercantile consultation, among others, necessary so that you can solve all the doubts that arise in the development of your economic activity.