The convergence of the Central American countries to International Accounting Standards

Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

Do stakeholders matter in strategic decision making of a sports organization?

This study aims to identify and prioritize the stakeholders involved in making decisions in a sports organization. A multiple linear regression analysis was used to assess the influence of the attributes of power, legitimacy and urgency on the salience of the various stakeholders. The results showed a convergence of external and internal decision makers' perceptions, concerning the three main stakeholder groups: top management, sponsors and member association. Pearson correlations identified four types of stakeholder: definitive, dangerous, demanding and non-stakeholders. A generalized differentiation was also found in stakeholder classification, regarding evaluation of attributes, between external and internal decision makers. In addition, the study suggests the success of organizations' management will depend on correct identification of stakeholders and consequent assessment of their relevance, in order to highlight who should get priority, and how, in strategic decision making.

Triatominae (Hemiptera, Reduviidae) in the Pantanal region: association with Trypanosoma cruzi, different habitats and vertebrate hosts

ABSTRACTINTRODUCTION: The transmission cycle of Trypanosoma cruzi in the Brazilian Pantanal region has been studied during the last decade. Although considerable knowledge is available regarding the mammalian hosts infected by T. cruzi in this wetland, no studies have investigated its vectors in this region. This study aimed to investigate the presence of sylvatic triatomine species in different habitats of the Brazilian Pantanal region and to correlate their presence with the occurrences of vertebrate hosts and T. cruzi infection.METHODS: The fieldwork involved passive search by using light traps and Noireau traps and active search by visual inspection. The light traps were placed at five selected points along forested areas for seven nights during each of the nine excursions. At each point where a light trap was set, eight Noireau traps were placed in palm trees and bromeliads.RESULTS: In all, 88 triatomine bugs were collected: two and one individuals from light traps and Noireau traps, respectively; three from peridomestic areas; 23 in coati nests; and 59 in thornbird nests. In this study, active search in microhabitats showed higher efficiency than passive search, since 95% of the triatomine bugs were caught in nests. Further, triatomine bugs were only found to be infected by T. cruzi in coati nests.CONCLUSIONS: Coati nests might act as a point of convergence and dispersion for triatomine bugs and mammal hosts infected by T. cruzi, thereby playing an important role in the sylvatic cycle of T. cruziin the Pantanal region.

Diurnal variability of rainfall in southwest Amazonia during the LBA-TRMM field campaign of the austral summer of 1999

The TRMM-LBA field campaign was held during the austral summer of 1999 in southwestern Amazonia. Among the major objectives, was the identification and description of the diurnal variability of rainfall in the region, associated with the different rain producing weather systems that occurred during the January-February season. By using a network of 40 digital rain gauges implemented in the state of Rondônia, and together with observations and analyses of circulation and convection, it was possible to identify details of the diurnal cycle of rainfall and the associated rainfall mechanisms. Rainfall episodes were characterized by regimes of "low-level easterly" and "westerly" winds in the context of the large-scale circulation. The westerly regime is related to an enhanced South Atlantic Convergence Zone (SACZ) and an intense and/or wide Low Level Jet (LLJ) east of the Andes, which can extend eastward towards Rondônia, even though some westerly regime episodes also show a LLJ that remains close to the foothill of the Andes. The easterly regime is related to easterly propagating systems (e.g. squall-lines) with possible weakened or less frequent LLJs and a suppressed SACZ. Diurnal variability of rainfall during westerly surface wind regime shows a characteristic maximum at late afternoon followed by a relatively weaker second maximum at early evening (2100 Local Standard Time LST). The easterly regime composite shows an early morning maximum followed by an even stronger maximum in the afternoon.

Estrutura floral das angiospermas usadas por Heliconius erato phyllis (Lepidoptera, Nymphalidae) no Rio Grande do Sul, Brasil

A field survey of flowering plants used as food resource by the adults of Heliconius erato phyllis (Fabricius, 1775) was carried out in four sites located in Rio Grande do Sul state, Brazil. Samples were taken in preserved areas of the Atlantic Rain and Myrtaceae forests, an Eucalyptus plantation, and an urban park. Adult feeding frequencies on flowers were registered monthly from December 1996 to May 1997, on plants located on previously marked 200 m long transects. Flowers on which H. erato phyllis fed in the field were collected, drawn and morphometrically characterized. Feeding was registered on flowers of twenty-three species, of which seventeen are new records for H. erato in Brazil . The use of a given plant varied among localities, as a function of its corresponding abundance. The most visited flowers were those of Lantana camara L. and Stachytarpheta cayennensis (Rich.) Vahl, followed by Dahliapinnata Voss in the urban site. The data suggest the existence of size and shape convergence between the proboscis and the small, tubular flowers upon which H. eratophyllis feeds. They also indicate that H. eratophyllis adults have an opportunistic nectar feeding / pollen gathering habit, using several of those flowers available in a given time and locality that fit such a morphometrical pattern. Since plant species of both primitive and derived families are used, there is no indication that phylogenetic constraints play a major role in this association, nor that color of flowers, growth pattern or size of the plants are relevant in determining their use by H. erato phyllis.

A molecular contribution to the controversial taxonomical status of some freshwater snails (Caenogastropoda: Rissooidea, Cochliopidae) from the Central Andes desert to Patagonia

For over 40 years malacologists have been discussing the taxonomical status of Heleobia species, an enigmatic genus from Cochliopidae family (Caenogastropoda: Rissooidea). As with other rissooidean families, the considerable character convergence and the paucity of anatomical synapomorphies has proved to be a problem in resolving cochliopid phylogenetic relations and establishing the validity of several nominal cochliopid species. Here we present a molecular contribution to solve the taxonomical status of one of the most abundant Southern South America cochliopid genera which has many endemic species. We report molecular evidence that supports three of the four Heleobia groups described for this region, the "australis", "parchappii" and "piscium" groups. The fourth, the "hatcheri" group, belongs not to Heleobia but to a different genus which itself should not be considered as part of the family Cochliopidae but closely related to genus Potamolithus Pilsbry & Rush, 1896.

From print to screen: changes and challenges facing the Brazilian publishing industry

The publishing industry is at a turning point. Facing the first major disruptive innovation in five centuries, its long-established structure and business model are at stake. Building on literature based on the pitfalls for incumbents, we interviewed key executives from the major publishers in Brazil to understand their perspective. We find that not only are they facing those pitfalls, but we also propose a new one, The Industry View Trap, concerning challenges created by convergence, the difficulty to deal with changes in the ecosystem and the fact that the very definition of the industry you're part of might have changed.

Comparative description of the immature stages of two very similar leaf footed bugs, Holymenia clavigera (Herbst) and Anisoscelis foliacea marginella (Dallas) (Hemiptera, Coreidae, Anisoscelini)

Holymenia clavigera (Herbst, 1784) and Anisoscelis foliacea marginella (Dallas, 1852) (Hemiptera, Coreidae) present a remarkable similarity regarding egg and nymphal morphology. On the contrary, their adult stages are remarkably different. This study describes and compares the immature stages of these two coreid species. Excepting for the last instar and the shape of the hind tibia from third to last instar, nymphs of both species were identical in their gross morphologies and ultrastructures. However, H. clavigera was significantly larger than A. foliacea marginella in all stages. Thus, we suggest that these species may have evolved through evolutionary convergence, parsimony between the immature stages after speciation, Müllerian mimicry or genetic drift.

Building predictive models of soil particle-size distribution

Is it possible to build predictive models (PMs) of soil particle-size distribution (psd) in a region with complex geology and a young and unstable land-surface? The main objective of this study was to answer this question. A set of 339 soil samples from a small slope catchment in Southern Brazil was used to build PMs of psd in the surface soil layer. Multiple linear regression models were constructed using terrain attributes (elevation, slope, catchment area, convergence index, and topographic wetness index). The PMs explained more than half of the data variance. This performance is similar to (or even better than) that of the conventional soil mapping approach. For some size fractions, the PM performance can reach 70 %. Largest uncertainties were observed in geologically more complex areas. Therefore, significant improvements in the predictions can only be achieved if accurate geological data is made available. Meanwhile, PMs built on terrain attributes are efficient in predicting the particle-size distribution (psd) of soils in regions of complex geology.