Accounting Systems' Classification in Latin America

2015 ◽  
pp. 32-55
Author(s):  
Raquel Wille Sarquis ◽  
Rudah Giasson Luccas
Keyword(s):  
Latin America ◽  
Empirical Evidence ◽  
Latin American ◽  
Accounting Standard ◽  
Accounting Systems ◽  
Latin America Countries ◽  
Latin American Countries ◽  
The Way

This chapter aims to propose a classification based on accounting systems of five Latin American countries that have adopted IFRS. More specifically, we seek to identify which is the position of each country within this group of countries as a whole, providing empirical evidences of whether the accounting practices in Latin America countries are harmonized in the IFRS era, or not. Despite of international efforts around the convergence to IFRS, where companies would use the same accounting standard, reducing the differences in terms of accounting practices, there is empirical evidence of significant differences in the way that IFRS has been applied worldwide, resulting in “national versions of IFRS”. The results of this chapter provide empirical evidence that accounting practices in Latin America countries are harmonized, considering that the five countries analyzed have similar characteristics in terms of accounting systems.

ECHOES AND REPERCUSSIONS OF THE PROCLAMATION OF THE SECOND REPUBLIC AND THE START OF THE CIVIL WAR IN LATIN AMERICA: A PRELIMINARY APPROXIMATION

2021 ◽  
Vol 32 (1) ◽  
pp. 149-168
Author(s):  
Pablo Buchbinder ◽  
Keyword(s):  
Latin America ◽  
Civil War ◽  
Latin American ◽  
Social Groups ◽  
The Other ◽  
Second Republic ◽  
Secular Education ◽  
The Face ◽  
Latin American Countries ◽  
The Way

The aim of the article is to study the repercussions of the beginning of the Spanish Second Republic and the rebellion of July 18 in various Latin American countries. The cases of Mexico, Argentina, Chile and Uruguay are studied in particular. These repercussions are analyzed in the framework of the rise of dictatorial and authoritarian governments in most of these countries with the exception of Mexico since the early 1930s. The way in which governments, the Spanish immigrant com-munities and the different social groups in these countries acted in the face of both episodes are studied. The repercussions generated by the anticlerical policy of the first government of the second republic are an-alyzed, especially in the face of the dissolution of the company of Jesus and the introduction of secular education. The tensions that these poli-cies provoked in Argentina and Chile and the support that the second republic obtained in Mexico are analyzed. On the other hand, the way in which the news of the uprising of July 18, 1936 was received is studied. The support for the army by the governments of Uruguay and Chile and, again, the support that the Spanish legal government obtained in Mexico is analyzed.

scholarly journals The The evolution of neuroscience in Brazil – Comparative study with the other Latin America countries and BRICS - Update

2020 ◽  
Vol 28 ◽  
pp. 1-14
Author(s):  
Tulio Xavier-Rocha ◽  
Luciana Oliveira ◽  
Vitória Cruz ◽  
Maria Andressa Botelho ◽  
César Santiago ◽  
...  
Keyword(s):  
Latin America ◽  
Latin American ◽  
Point Of View ◽  
Production Of Knowledge ◽  
Academic Production ◽  
Brics Countries ◽  
Average Production ◽  
Number Of Citations ◽  
Latin America Countries ◽  
Latin American Countries

Background. Neuroscience is a fast-growing area, but there are scarce studies that evaluate this growth from a critical point of view, evaluating and comparing with other countries the number of studies published and relating it to the production of knowledge, inferred by the number of citations. Objective. To compare the academic production in neurosciences in Brazil with other countries of Latin America and BRICS. Method. A survey was conducted in the SCImago Journal and in the Country Rank on the scientific production of the 20 countries belonging to Latin America and BRICS from 1996 to 2018. Data were analyzed using descriptive statistics and variance analysis. Results. Brazil presented both the highest average production in neuroscience among Latin American countries (p>0,01) and has received the highest number of citations in published articles. Compared with BRICS, Brazil ranked second in both production and citations, preceded by China. However, no significant differences were found between the number of citations obtained in Brazilian, Russian and Indian studies. Conclusion. Brazil is the largest producer of knowledge in neuroscience in Latin America and the second among BRICS countries, which shows its potentialities in the scope.

scholarly journals Let it float: new empirical evidence on de facto exchange rate regimes and growth in Latin America

2021 ◽  
Vol 32 (65) ◽  
pp. 3-18
Author(s):  
Cecilia Bermúdez ◽  
Carlos Dabús
Keyword(s):  
Economic Growth ◽  
Latin America ◽  
Exchange Rate ◽  
Empirical Evidence ◽  
Latin American ◽  
Exchange Rate Regimes ◽  
The Other ◽  
Determinants Of Economic Growth ◽  
Latin American Countries

This paper reassesses the evidence presented in Levy-Yeyati and Sturzenegger (LYS) (2003) on the relation between exchange rate regimes and economic growth. We use their de facto classification as well as their database, in order to gain robustness and efficiency in the results. We run System GMM estimations. Additionally, we focus on Latin American countries for the period 1974-2004. Differently to LYS, our evidence indicates that exchange rate regimes are not significant to explain economic growth, both in a worldwide sample of countries and particularly in Latin America. However, in this region flexible regimes appear to have more advantages in terms of the role of the determinants of economic growth in relation to the other exchange regimes.

scholarly journals Latin American Direction of Ukrainian Economic Diplomacy: The Overview of Successes and Failings

2020 ◽  
Vol 9 (1) ◽  
pp. 34
Author(s):  
Anastasiia Khmel ◽  
Iryna Tykhonenko
Keyword(s):  
Latin America ◽  
Latin American ◽  
National Interests ◽  
Economic Relations ◽  
Economic Diplomacy ◽  
Bilateral Relations ◽  
Basic Characteristics ◽  
Latin America Countries ◽  
Latin American Countries ◽  
Latin America Region

In the article, the authors analyzed successes and failings of the Ukrainian economic diplomacy in Latin America region. Such results were achieved by analyzing the degree of scientific investigation the possibilities, features and basic characteristics of economic diplomacy by contemporary Ukrainian and foreign researchers, as well as by analyzing the websites of Ukrainian embassies in Latin American countries and using the information of the State Statistics Service of Ukraine and mass media. Researchers drew attention to the peculiarities of economic relations between Ukraine and Latin America countries. It has been found that bilateral relations between Ukraine and Latin American countries are generally poorly developed, the embassies of Ukraine exist only in five countries: Mexico, Cuba, Argentina, Brazil and Chile, and these embassies in turn represent Ukraine’s national interests in 15 other Latin American countries. Ukraine has the most well-established economic relations with the first five above-mentioned countries as a result of economic diplomacy. It was concluded that Ukrainian economic diplomacy has some achievements (the developing of volume of export-import operations between Ukraine and all regional countries, except Cuba, and the opening of the honorary consulate in Chile) and failings (the lack of diplomatic missions in all LA countries, problems with updating information on planned activities in the economic sphere (2015, 2016) on the embassies’ web-site, negative trade balance for Ukraine).

scholarly journals COVID-19 Mortality Rate and Its Incidence in Latin America: Dependence on Demographic and Economic Variables

2021 ◽  
Vol 18 (13) ◽  
pp. 6900
Author(s):  
Javier Cifuentes-Faura
Keyword(s):  
Latin America ◽  
Mortality Rate ◽  
Population Density ◽  
Life Expectancy ◽  
Latin American ◽  
Positive Influence ◽  
Death Rates ◽  
Per Capita ◽  
Latin American Countries ◽  
Quality Infrastructure

The pandemic caused by COVID-19 has left millions infected and dead around the world, with Latin America being one of the most affected areas. In this work, we have sought to determine, by means of a multiple regression analysis and a study of correlations, the influence of population density, life expectancy, and proportion of the population in vulnerable employment, together with GDP per capita, on the mortality rate due to COVID-19 in Latin American countries. The results indicated that countries with higher population density had lower numbers of deaths. Population in vulnerable employment and GDP showed a positive influence, while life expectancy did not appear to significantly affect the number of COVID-19 deaths. In addition, the influence of these variables on the number of confirmed cases of COVID-19 was analyzed. It can be concluded that the lack of resources can be a major burden for the vulnerable population in combating COVID-19 and that population density can ensure better designed institutions and quality infrastructure to achieve social distancing and, together with effective measures, lower death rates.

scholarly journals COVID-19 in Latin America: a first glance to the mortality

2020 ◽  
pp. 1-3 ◽  
Author(s):  
Nubia Muñoz
Keyword(s):  
Latin America ◽  
Latin American ◽  
Mortality Rates ◽  
European Countries ◽  
Death Rates ◽  
Death Toll ◽  
The United Kingdom ◽  
Health Authorities ◽  
The Us ◽  
Latin American Countries

It is too early to know which will be the final death toll from the Covid-19 or SARS-CoV-2 virus epidemy in Latin America since the epidemy is still active and we will not know when it will end. The curve for new infections and deaths has not reached yet a peak (Figure 1). In addition, we know little about the epidemiology of this new virus. The daily litany of the number of people infected with the number of admissions to hospitals and intensive care units and the number of deaths guides health authorities to plan health services and politicians to gauge the degree of confinement necessary to control the transmission of the virus, but it says little about the magnitude of the problem if we do not relate it to the population at risk. At the end of the pandemic, we will be able to estimate age-standardized death rates for the different countries, but until then the crude death rates will provide a first glance or snapshot of the death toll and impact of the pandemic from March to May 2020. These rates are well below those estimated in other countries in Europe and North America: Belgium (82.6), Spain (58.0), the United Kingdom (57.5), Italy (55.0), France (42.9), Sweden (41.4), and the US (30.7). (Johns Hopkins CSSE, May 30, 2020). However, in the European countries and the US the number of deaths has reached a peak, while this is not the case in Latin American countries. (Figure 1). It should be taken into account that the above rates are crude and therefore, some of the differences could be due to the fact that European countries have a larger proportion of the population over 70 years of age in whom higher mortality rates have been reported.

Latin America and the Socio-Economic Impact of the Cuban Revolution

1962 ◽  
Vol 4 (1) ◽  
pp. 105-120 ◽  
Author(s):  
Pedro C. M. Teichert
Keyword(s):  
Latin America ◽  
Economic Impact ◽  
Latin American ◽  
Cuban Revolution ◽  
Good Neighbor Policy ◽  
Socio Economic Impact ◽  
Imminent Threat ◽  
Good Neighbor ◽  
The Military ◽  
Latin American Countries

The Cuban revolution has profoundly shaken the economic and political foundation traditional in most of the 20 Latin American republics. The demand by the rest of Latin America for Cuban type reforms has also required a reappraisal of U. S.-Latin American relations, which with the breaking off of diplomatic intercourse between Cuba and the U. S., January 4, 1961, have reached their lowest point since the initiation in the mid 1930's of the Good Neighbor Policy by President Roosevelt. Furthermore, the spread of the Cuban revolution, with its ideals and aspirations for the fulfilment of the age-old political, social, and economic aspirations of the downtrodden masses, is now an imminent threat for the remaining undemocratic Latin American governments. There is no denying the fact that most Latin American countries are still run by an oligarchy of landlords and the military.

Leadership Training in Latin America

1993 ◽  
Vol 7 (1) ◽  
pp. 15-17
Author(s):  
Alice B. Lentz
Keyword(s):  
Latin America ◽  
Latin American ◽  
Leadership Training ◽  
Developing Economies ◽  
Business Leaders ◽  
Private Higher Education ◽  
Enterprise Growth ◽  
The University ◽  
Latin American Countries

Alice Lentz offers a brief view of the role of the Americas Fund for Independent Universities (AFIU) in relation to significant initiatives in various Latin American countries. In a region where the function and development of private higher education institutions is especially important, the focus of the AFIU's activities is on private universities' ability to provide trained business leaders with the skills necessary to meet the challenges of enterprise growth in these developing economies. She mentions in particular the strengthening of financing capabilities within the university, and the evolution of three-way partnerships among business corporations, AFIU, and universities in Latin America.

scholarly journals Democratic Values, Religiosity, and Support for Same-Sex Marriage in Latin America

2017 ◽  
Vol 59 (4) ◽  
pp. 75-98 ◽  
Author(s):  
Michelle L. Dion ◽  
Jordi Díez
Keyword(s):  
Human Rights ◽  
Latin America ◽  
Latin American ◽  
Capital City ◽  
Religious Values ◽  
Democratic Values ◽  
Same Sex ◽  
Same Sex Marriage ◽  
Same Sex Couples ◽  
Latin American Countries

AbstractLatin America has been at the forefront of the expansion of rights for same-sex couples. Proponents of same-sex marriage frame the issue as related to human rights and democratic deepening; opponents emphasize morality tied to religious values. Elite framing shapes public opinion when frames resonate with individuals’ values and the frame source is deemed credible. Using surveys in 18 Latin American countries in 2010 and 2012, this article demonstrates that democratic values are associated with support for same-sex marriage while religiosity reduces support, particularly among strong democrats. The tension between democratic and religious values is particularly salient for women, people who live outside the capital city, and people who came of age during or before democratization.

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