The Impact of Accounting Practices on the Measurement of Net Income and Shareholders’ Equity: Latin American Versus the United States

2007 ◽  
Vol 19 ◽  
pp. 279-281
Author(s):  
Mercedes Palacios Manzano ◽  
Isabel Martinez Conesa ◽  
Jose Joaquín García Clavel
Notes ◽  
1980 ◽  
Vol 36 (4) ◽  
pp. 899
Author(s):  
Susan T. Sommer ◽  
John Storm Roberts

2021 ◽  
Vol 1 (5) ◽  
pp. 154-177
Author(s):  
D. V. GORDIENKO ◽  

The paper considers the assessment of the influence of the Latin American component of the policy of the states of the strategic triangle "Russia-China-USA" on the national security of these countries. An approach to comparing the impact of the component is proposed, which makes it possible to identify the priorities of Russia's policy in Latin America and other regions of the world. The results of the work can be used to justify recommendations to the military-political leadership of our country.


1964 ◽  
Vol 6 (4) ◽  
pp. 549-572
Author(s):  
Peter H. Smith

One of the most frequent justifications for the United States’ participation in the space race is that, for better or for worse, the nation's prestige is hanging in the balance. Aside from the military, paramilitary, and scientific aspects of the question, it is argued that the Soviet and American space teams are locked in a political struggle whose outcome will be regarded as incontrovertible proof of the relative cultural and economic merits of Communism and democracy: Sputnik I, for instance, was regarded more as a blow to our national honor than as a threat to the national security. While the basis of this outlook is undeniably valid, the attempt to elevate the United States’ prestige through its efforts in space is greatly complicated by the necessity for understanding the criteria upon which other nations of the world—particularly the unaligned and less developed ones —are liable to compare East vs. West. Even so, there have been virtually no systematic analyses of the impact of the space race on the “target” countries in Africa, Asia and Latin America.


Author(s):  
Roderic Ai Camp

Today all would agree that Mexico and the United States have never been closer--that the fates of the two republics are inextricably intertwined. It has become an intimate part of life in almost every community in the United States, through immigration, imported produce, business ties, or illegal drugs. It is less a neighbor than a sibling; no matter what our differences, it is intricately a part of our existence. In the fully updated second edition of Mexico: What Everyone Needs to Know®, Roderic Ai Camp gives readers the most essential information about our sister republic to the south. Camp organizes chapters around major themes--security and violence, economic development, foreign relations, the colonial heritage, and more. He asks questions that take us beyond the headlines: Why does Mexico have so much drug violence? What was the impact of the North American Free Trade Agreement? How democratic is Mexico? Who were Benito Juárez and Pancho Villa? What is the PRI (the Institutional Revolutionary Party)? The answers are sometimes surprising. Despite ratification of NAFTA, for example, Mexico has fallen behind Brazil and Chile in economic growth and rates of poverty. Camp explains that lack of labor flexibility, along with low levels of transparency and high levels of corruption, make Mexico less competitive than some other Latin American countries. The drug trade, of course, enhances corruption and feeds on poverty; approximately 450,000 Mexicans now work in this sector. Brisk, clear, and informed, Mexico: What Everyone Needs To Know® offers a valuable primer for anyone interested in the past, present, and future of our neighbor to the South.


1981 ◽  
Vol 25 (3) ◽  
pp. 535
Author(s):  
Gerard Behague ◽  
John Storm Roberts

1969 ◽  
Vol 11 (2) ◽  
pp. 286-309
Author(s):  
Alfonso Gonzalez

Fidel Castro has had a more profound effect upon the course of Latin American affairs than any other individual in recent times. Castro's socioeconomic revolution combined with his political opposition to the United States and his charismatic personality have all contributed to granting him an historical importance of the first magnitude within Latin America. Castroism (or jidelismo to the Latin Americans) embodied much that was longed for by the frustrated Latin American intellectuals and masses. There is no doubt that the impact of Castro has lessened notably since the 1959-1960 period but there is also no doubt that he has contributed significantly to the fundamental altering of policies in Latin America, and he remains a force that must be reckoned with.


2021 ◽  
Vol 14 (35) ◽  
pp. 171-198
Author(s):  
Bruno Franco Medeiros

Over the last years, Monteiro Lobato has been rightfully accused by Brazilian and Latin American scholars of expressing racist and eugenic ideas in his body of work. In this article, we take a step further and add to this traditional portrait of his literary production an analysis of the impact of a new set of technological media during the first decades of the twentieth century on his writings. We discuss how these two main issues – i.e., technology and race – played out in Lobato’s historical representation of Brazil’s past and future and the influence that the United States could play in it. We show how a revisionary and racist version of the United States’ history and the ideal of an American technological prosperity in the 1920s inspired one of Lobato’s most contentious novels, the technological dystopia O Presidente Negro, ou O Choque das Raças, published in 1926.    


Author(s):  
John P. S. McLaren

From whatever standpoint it may be viewed, the decision of President Johnson to order the Marines into the Dominican Republic on April 28, 1965, was bound to provide a focus for controversy. However, the essentially political nature of that act and its ostensible and concealed motivations have tended to shroud the impact of the Dominican crisis upon the legal mechanisms of the Inter-American System, outlined in the basic documents and developed in the practice of the Organization of American States. This is not to suggest that the problems of Latin America in general and of the Dominion Republic in particular are reducible to a statement of principles of international law. Indeed, it is the present writer’s contention that the Latin American members of the Organization have demonstrated that they are far too servile towards what they deem to be the basic norms of American international law, and that this attitude coupled with the equivocal political manœuvres of the United States has produced a form of institutional schizophrenia which deflects attention from the basic problems of contemporary Latin America and the pressing need for their solution. The main purposes of this comment are to examine the Dominican crisis in the context of fundamental stresses in Latin American society, to evaluate the roles of the United States and the O.A.S. in terms of their reactions to this case, and to make some general comments on how the Inter-American System may be rendered more meaningful in dealing with the political, economic, and social priorities of the region.


2021 ◽  
pp. 84-111
Author(s):  
Alasdair R. Young

This chapter analyzes one of the two instances in which enforcement tariffs were imposed: the EU’s banana trade regime (BTR). The analysis charts the origins of the policy through the EU’s efforts to protect it under multilateral trade rules before focusing on how the EU responded once it lost the complaint brought by the United States and Latin American banana producers. The EU responded in three acts. Only the second act has attracted much scholarly attention, which has led to some questionable conclusions about the impact of tariffs. The chapter exploits variation in conditions and outcomes over the three acts. Although adversely affected exporters lobbied for policy change during the second act, they were absent in the other two when changes were also adopted. In addition, there is no indication that their efforts affected the preferences of policy makers during the second act. Policy makers struggled to balance advancing the EU’s ambitious agenda in the Doha Round of multilateral trade talks with its obligations to domestic and African and Caribbean banana producers. The chapter argues that the EU’s policy reforms became more radical as the preferences of EU policy makers regarding the treatment of African and Caribbean producers changed for reasons unrelated to the dispute.


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