South-South relations and the English School of International Relations: Chinese and Brazilian ideas and involvement in Sub-Saharan Africa

The rise of large developing countries has led to considerable discussions of re-balancing global relations and giving greater priority to understanding South-South relations. This paper, in exploring the central ideas of Chinese and Brazilian foreign policy and the behavior of these two rising Southern countries toward Sub-Saharan Africa, argues that the English School of International Relations is well suited to understanding the intentions and actions that characterize South-South relations.

International drivers of Brazilian agricultural cooperation in Africa in the post-2008 economic crisis

This text focuses on the major drivers of Brazilian agricultural cooperation in Africa as conceived and pursued from 2004 to 2014, with emphasis on the impacts of political and economic international changes that took place in that period, and particularly the impacts of the 2008 economic crisis, in framing Brazil's foreign policy and development assistance initiatives. It addresses current international forces and developments at the systemic level, but also analyses recent economic domestic developments, in particular those directly related to Brazilian agriculture and those related to the policy framework of its evolving internationalization. Special attention is paid to the dual dimensions of Brazilian agricultural policy and to its projection in agricultural cooperation as pursed in Africa.

Environmental issues and international relations, a new global (dis)order - the role of International Relations in promoting a concerted international system

Is it possible to talk about the rise of a new global (dis)order founded on the challenges posed by environmental issues? Through the review of the state of the art on the subject, this article analyzes the growing importance of the environment, and natural resources in particular, in international relations; and aims to raise awareness among International Relations scholars to the potential positive impact of the development of the discipline in integration with global environmental change studies.

Wandering decarbonization: the BRIC countries as conservative climate powers

Abstract This article discusses the role of China, Russia, India and Brazil in the climate regime. It describes the trajectory of their emissions, of their domestic policies and of their international commitments, and argues that, despite their responsibility in causing the problem, they have been conservative forces in the climate regime.

What does the field of International Relations look like in South America?

Abstract This article provides a comprehensive picture of IR in South America by applying content analysis to 7,857 articles published in 35 journals from six South American countries from 2006 to 2014 in order to discover what the predominant theories, methods and research areas in this field are, how scholars tend to combine them in their research designs, and what the profiles of regional journals are, regarding their epistemological, methodological and subject preferences. The findings reveal a predominantly Positivist and largely Qualitative discipline, resembling North American and European IR.

International transfer pricing restrictions: impact on corporate financial policy

Transfer pricing is a pervasive issue that presents significant tax savings potential concerning international enterprises. The authors discuss company incentives to manage transfer prices in an article appearing in the preceding issue of this journal. In response to these incentives, governments have increasingly enacted and enforced domestic restrictions on transfer prices. In this article, contemporary norms restricting transfer pricing are analyzed. The OEGO and US pricing standards are assessed and Brazil's recent application of these standards is considered. Transfer pricing methods are described and evidence of their use is presented. We conclude by describing an intercompany transfer pricing policy intended to facilitate internaI financiaI management and minimize externaI tax threats.

Designing competitive international compensation programs

Over the past 25 years, expatriate managers have voiced increased disenchantment with their compensation packages whíle abroad. This paper takes a prescriptive approach, outlíning severa I elements of a successful human resources strategy and stressing key ingredients of effective international compensation programs. Particular ettention is given to the adherence of cultural values and distrlbutive justice when working across nations and cultures.

Understanding local governance: an international perspective

Enormous change and innovation in governmental practices are occurring throughout the world. Local governance, in particular, has become a concern in many countries. Processes such as redemocratization and decentralization and imperatives of international lending agencies have focused attention on developing good governance practices. Improvement in local government remains a high priority in most countries, but unless the relationship between citizens and government is more fully developed the actions of local government will not necessarily lead to improvement in the conditions of people's lives. This paper will explore the concept of governance and propose an analytical framework for the study of local governance in an international context. The article concludes with recommendations on strategies to improve governance systems and government performance.

Is the International Business Environment the actual context for international business research?

The International Business Environment (IBE) has been argued to be the essential context for international business (IB) studies and the distinguishing factor from other management studies and studies of large enterprises. Two content analysis show that many papers published in top tier IB journals either lack reference to any dimension of the IBE or tend to be uni-or bi-dimensional when addressing the IBE; it is not a surprise that the cultural dimension is the most often used. We suggest that: (a) there is need to developed more uni-and multi-dimensional environmental constructs; (b) a more holistic view of the IBE provides richer insights on the actual complexity underlying IB research. Future studies that provide more comprehensive models of the IBE that overcome the usual broad classifications of the international environment as undefined and uncontrollable factors are warranted to advance conceptual and empirical research.

THE INTERNATIONAL GROWTH OF A SOCIAL BUSINESS: A CASE STUDY

ABSTRACTIn developing countries, initiatives have often been undertaken in order to fight social and environmental problems. Since the 1990s, an increase can be seen in corporate social responsibility actions, as well as increasingly strong activities by civil society organizations. Tweenty years ago, companies and civil society organizations stood wide apart from each other, with often conflicting agendas and resistance to mutual collaboration. This reality has changed significantly. Besides the phenomenon of cross-sector partnerships, we can also observe the expansion of a particular organization type, i.e., the social business, which combines two objectives that were previously seen as incompatible: financial sustainability and the generation of social value. This article aims to discuss the factors that influence the results of a social business operating in three countries: Botswana, Brazil and Jordan. The results allow understanding the challenges involved in constructing social businesses in developing countries as well as a better understanding of the very nature of those businesses, considering the social realities where they operate.

Desmistificação do regime contábil de competência

Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do regime de competência puro, que desde 2001 estuda a possibilidade de adoção do regime. Esse processo foi acelerado em 2009 pela iminência de convergência às normas internacionais de contabilidade para o setor público, demandada pela Secretaria do Tesouro Nacional e pelo Conselho Federal de Contabilidade. A análise apresenta os incentivos à iniciativa da adoção do regime, mesmo antes da exigência legal, e os potenciais impactos de tal adoção no processo decisório. O processo de reforma administrativa no caso de Minas Gerais, incentivado primariamente pela necessidade de saneamento fiscal, levou à adoção do conceito de contratualização, o que passou a demandar informação de desempenho. Apesar dos benefícios em potencial do regime de competência para decisão e accountability, o Estado necessitará enfrentar questões como capacitação, adequação de sistemas e incertezas quanto aos parâmetros da Lei de Responsabilidade Fiscal