Impactos do início da harmonização contábil internacional (lei 11.638/07) nos resultados de 2008 das empresas brasileiras abertas

Este estudo analisa os efeitos da primeira frase da transição para o IFRS no Brasil (Lei 11.638/07 e CPC 13) nos resultados publicados em 2009 (exercício de 2008 e republicações de 2007) pelas empresas listadas na Bovespa. É aplicado o inverso do “Índice de Conservadorismo” de Gray (1980,1988), renomeado “Índice de Comparabilidade” por Weetman et al. (1998), para determinar se e o quanto os resultados reportados pelas novas normas são superiores aos apurados pela norma brasileira anterior – indicando o conservadorismo do sistema contábil brasileiro, previsto por Gray e outros estudos – ou inferiores (otimismo). Reduziu-se gradativamente a amostra inicial conforme a compliance com o CPC 13 e a transparência das demonstrações e das Notas Explicativas. Isso permitiu, após aplicação do Teste de Wilcoxon, verificar em média resultados maiores conforme a nova norma em relação à norma tradicional – preconizando-se que persistirão aumentos até a adoção do full IFRS em 2010. Após o exame de ajustes ao resultado, foi possível relacionar certas inconsistências entre 2007 e 2008 a impactos da crise financeira de 2008 nos ajustes “custos de transação na emissão de títulos” e “valor justo (marcação a mercado) de instrumentos financeiros”.

O “elo perdido” entre a organização mundial do comércio e o fundo monetário internacional

One of the main objectives of the Bretton Woods negotiations was to guarantee the firm control over competitive exchange rate devaluations, which had worsened the effects of the economic crisis of the 1930s. The par value exchange rate system was thus created, representing a link between the international financial system and the international trading system, guaranteeing, to the latter, the neutrality of the currency issue. The present article analyses how the institutional revolutions suffered by the IMF ended up representing the loss of this link and discusses its consequences to the WTO

Constitucionalismo internacional: direitos humanos sob a ótica da globalização

The work presented here is the result of research on the issue of human rights in the face of conflicting issues such as the incorporation of international treaties, the sovereignty of states, globalization and multuculturalism. Specifically, we will investigate the origin of human rights, alongside his growing recognition, from the Revolutions until its completion in the Universal Declaration of Human Rights in 1948. The question, however, has become broader, when analyzed from the perspective of the internationalization of these rights as conditions and limits of democracy. Given the convergence on the reception of international treaties on human rights, we analyze a series of positions, including recent placements of the Supreme Court, and Constitutional Amendment n.45/2004. The study aims to review the classical concept of sovereignty, now within a new perspective based on the appearance of certain limitations of the state and a crisis in the face of the protection of human rights. We analyze the phenomenon of globalization in light of its complexity and its relation to sovereignty and human rights in pursuit of an expansion of democracy. The theme is consistent also with the line of contemporary constitutionalism, since their approach has a close connection with the issues of sovereignty and globalization, as well as a current relationship with the protection of human rights. The research aims to analyze the formation of a new society within a global vision of the constitutionalization of international law. It seeks to glimpse the invocacion model of foreign precedents and the possibility of dialogue betweem States as a way of protecting and enforcing the protection of human rights

Economic Survey of Latin America and the Caribbean 2010-2011: Internacional integration and macroeconomic policy challenges amid global economic turmoil

Includes bibliography

Estudio Económico de América Latina y el Caribe 2012: las políticas ante las adversidades de la economía internacional

Incluye Bibliografía

Panorama de la Inserción Internacional de América Latina y el Caribe 2006: tendencias 2007

Incluye Bibliografía

Panorama de la Inserción Internacional de América Latina y el Caribe 2007: tendencias 2008

Incluye Bibliografía

Latin America and the Caribbean in the World Economy 2008-2009: Crisis and opportunities for regional cooperation

Incluye Bibliografía

Latin America and the Caribbean in the World Economy 2009-2010: A crisis generated in the centre and a recovery driven by the emerging economies

Incluye Bibliografía

Panorama de la Inserción Internacional de América Latina y el Caribe 2010-2011: la región en la década de las economías emergentes

Incluye Bibliografía

Latin America and the Caribbean in the World Economy 2011-2012: Continuing crisis in the centre and new opportunities for developing economies

Includes bibliography

Reformas para la cohesión social en América Latina: panorama antes de la crisis

Incluye Bibliografía

Crisis financieras en países 'exitosos'

Incluye Bibliografía

Crecer con estabilidad: el financiamiento del desarrollo en el nuevo contexto internacional

Incluye Bibliografía

La revolución de los banqueros en la economía internacional: un mundo sin sistema monetario

Incluye Bibliografía