scholarly journals Conglomerates of Latin American Countries and Public Policies for the Sustainable Development of the Electric Power Generation Sector

2018 ◽  
pp. 759-766 ◽  
Author(s):  
Leadina Sanchez ◽  
Carmen Vásquez ◽  
Amelec Viloria ◽  
Cmeza-estrada
Keyword(s):  
Power Generation ◽  
Sustainable Development ◽  
Electric Power ◽  
Latin American ◽  
Public Policies ◽  
Electric Power Generation ◽  
The Sustainable Development ◽  
Latin American Countries

scholarly journals Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

2021 ◽  
Vol 13 (4) ◽  
pp. 1837
Author(s):  
Tamara Guerrero-Gómez ◽  
Andrés Navarro-Galera ◽  
David Ortiz-Rodríguez
Keyword(s):  
Sustainable Development ◽  
Latin America ◽  
Latin American ◽  
Local Governments ◽  
Sustainable Development Goals ◽  
The Sustainable Development ◽  
Development Goals ◽  
Systemic Variables ◽  
Latin American Countries

Although transparency on the sustainability of public services is an issue of urgent interest to both governments and academics, previous research in this area has mainly focused on developed European countries, and has paid insufficient attention to areas that are still developing, such as many Latin American countries. The aim of this study is to identify factors that promote transparency on sustainability by local governments in Latin America, in the view that greater transparency will help them meet the goals of the 2030 Agenda for Sustainable Development. Therefore, using content analysis and following the GRI guidelines, we analyze the economic, social and environmental information published on the websites of 200 large local governments in 18 Latin American countries. In addition, using linear regression and calculating the corresponding Spearman coefficients, we analyze the influence of idiosyncratic and systemic variables on the volume of information disclosed. Our findings show that certain factors—population size, education level, unemployment, the quality of legislation and political corruption—affect transparency on sustainability. The conclusions drawn from this analysis enable us to identify useful measures for enhancing transparency on sustainability, including the reform of transparency laws and the analysis and disclosure of citizens’ information demands.

scholarly journals The Quintuple Helix of Innovation Model and the SDGs: Latin-American Countries’ Case and Its Forgotten Effects

Mathematics ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 416
Author(s):  
Luciano Barcellos-Paula ◽  
Iván De la Vega ◽  
Anna María Gil-Lafuente
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Latin American ◽  
Analytical Framework ◽  
The Sustainable Development ◽  
Fuzzy Logic Algorithm ◽  
Quintuple Helix ◽  
Innovation Model ◽  
Latin American Countries ◽  
Support Decision Making

The sustainable development of countries is associated with a set of actions that must be implemented in the long term. In this process, society must be a valid partner in the decisions that are made. Studies show the interrelationship between the Sustainable Development Goals (SDGs), which increases uncertainty and makes decision-making more difficult. On the other hand, the Quintuple Helix of Innovation Model (QHIM) provides an analytical framework to explain the systems’ interactions. The motivation of the study lies in knowing the relationships between the variables that affect SDGs. The manuscript aims to broaden the discussion on sustainable development and propose two models to support decision making. The first one suggests 20 indicators linked to the QHIM with the SDGs in Latin American countries. The second identifies the forgotten effects through the application of a Fuzzy Logic algorithm. The main contribution is to know these effects and to support decision-making. The research carried out can be classified as applied, with the explanatory objective and the combined approach (quantitative-qualitative), modeling and simulation, and case study methods. The QHIM results indicate that Chile leads the ranking, followed by Brazil, Mexico, Peru, and Colombia. Also, it reveals the importance of correctly identifying cause-effects by seeking harmony between systems. A limitation would be the number of variables used. The study indicates promising lines of research.

scholarly journals Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Agenda

2021 ◽  
pp. 95-117
Author(s):  
Eleonora Lozano Rodríguez
Keyword(s):  
Sustainable Development ◽  
Latin American ◽  
Value Added ◽  
Tax Incentives ◽  
International Standards ◽  
Conceptual Approach ◽  
The Sustainable Development ◽  
Development Agenda ◽  
The Pacific ◽  
Latin American Countries

AbstractThe chapter provides a theoretical and conceptual approach to tax incentives and their desirable and problematic characteristics. It then presents the objectives that, from the international scenario, the OECD’s BEPS Project and the Sustainable Development Agenda seek from their good design and implementation. Finally, it presents the current panorama of such incentives in Latin American countries in general, and in those of the Pacific Alliance in particular, analysing, based on a sample of income and value-added tax incentives, their difficulties in meeting international standards. Finally, it proposes a series of public policy recommendations for improvement.

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