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.

Reflexões para um framework da informação de custos do setor público brasileiro

O presente artigo sumariza uma proposta de framework da informação de custos para o setor público no Brasil. A proposta emergiu de contribuições promovidas pelo governo central no Brasil na realização de duas equipes de trabalho, a primeira pela comissão interministerial em 2005, e a segunda coordenada pelo Ministério da Fazenda em 2008/09. Essas contribuições foram validadas em relação às críticas veiculadas no meio acadêmico quanto às estruturas conceituais da contabilidade financeira (framework) emitidas pelo International Accounting Standards Board e Financial Accounting Standards Board, e em relação à literatura internacional de implantação de sistemas de custos no setor público. A adoção de um sistema de custos é exigida para as entidades públicas no Brasil desde 1964; entretanto, somente agora é objeto de um trabalho conduzido pelo Ministério da Fazenda para o governo federal, cujos primeiros resultados serão divulgados neste ano. O acórdão emitido pelo Tribunal de Contas da União em 2004, determinando que a legislação seja observada, tende a ampliar tal adoção. Contudo, a adoção não é suficiente, é necessária a utilização, que é função da relevância percebida da informação de custos. Sugere-se que a difusão da adoção e uso de sistemas de custos no setor público brasileiro seja feita através de uma implantação gradual, flexível, mediante a adoção do regime de competência, e baseada num framework único e comum às diversas entidades.

Testes de desempenho de eletrodos: eletrodos de referência

This paper is designed to divulge some tests found in books, articles and international technical standards, by means of which it is possible to evaluate the performance of reference electrode widely used in potentiometric and voltammetric methods. The reference potential (Eref), junction resistance (Rj), the ability of keeping up the potential when current is flowing (polarizability), and of generating junction potentials (Ej) are applied to some commercial electrodes. The results obtained are amply discussed and some corrective procedures are suggested when the electrode fails.

Horizontal pressures in cylindrical metal silos and comparison with different international standards

The focus of this research was to evaluate the horizontal pressures on a cylindrical metal silo of corrugated walls and flat bottom with 1.82m diameter and 5.4m high, and to compare the values with those obtained theoretically by the ISO 11697, EP 433 and AS 3774 standards. The silo was symmetrically filled and constant speed with wheat cv. soft red for two different height/diameter ratios (H/D) and was unloaded through three orifices with a diameter of 71.6mm, one concentric and two eccentrics. Horizontal pressures were measured on the walls of the silo at three positions using hydraulic type pressure cells. The results showed that shortly after the start of the unloading, there was a mass flow above the quota of H/D = 1.2, whereas below this quota funnel flow occurred. It can be said that the EP 433 standard was more appropriate to predict horizontal pressures in silos in H/D ratio = 1.0, with eccentric unloading. For the H/D ratio = 1.5, AS 3774 standard was the one that produced values closer to the experimental.

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.

Brazilian norms for the International Affective Picture System (IAPS): comparison of the affective ratings for new stimuli between Brazilian and North-American subjects

OBJECTIVE: The study presents the Brazilian norms for 240 new stimuli from International Affective Picture System (IAPS), a database of affective images widely used in research, compared to the North-American normative ratings. METHODS: The participants were 448 Brazilian university students from several courses (269 women and 179 men) with mean age of 24.2 (SD = 7.8), that evaluated the IAPS pictures in the valence, arousal and dominance dimensions by the Self-Assessment Manikin (SAM) scales. Data were compared across the populations by Pearson linear correlation and Student's t-tests. RESULTS: Correlations were highly significant for all dimensions; however, Brazilians' averages for arousal were higher than North-Americans'. CONCLUSIONS: The results show stability in relation to the first part of the Brazilian standardization and they are also consistent with the North-American standards, despite minor differences relating to interpretation of the arousal dimension, demonstrating that IAPS is a reliable instrument for experimental studies in the Brazilian population.

Uprootedness and the protection of migrants in the International Law of Human Rights

The article attempt to demonstrate the evolution of international law in connected to the subject of the forced immigrants'. The author supported by several texts, cases and resolutions of the regional level, through interamerican court and European court, and the global level, through the international court. It's shown the evolution that occurred in international law in millennium turn over, which recognize the immigrants' rights. However, it's stressed the necessity of the development of those laws connected to the theme e the recognition, from the States; the importance of law's that effort to ensure the respect to human rights relative to the immigrants and their families.