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.

Studies of Central American plants. by Paul C. Standley and Julian A. Steyermark.

v.23:no.3(1944)

Studies of Central American plants. by Paul C. Standley and Julian A. Steyermark.

v.22:no.5(1940)

Studies of Central American plants. by Paul C. Standley and Julian A. Steyermark.

v.23:no.4(1944)

Studies of Central American plants. by Paul C. Standley and Julian A. Steyermark.

v.23:no.2(1944)

Studies of Central American plants. by Paul C. Standley and Julian A. Steyermark.

v.23:no.1(1943)

Studies of Central American plants. by Paul C. Standley and Julian A. Steyermark.

v.23:no.5(1947)

Notes on some Cleridae of Middle and North America, with descriptions of new species, by A. B. Wolcott.

v.7:no.10(1910)

Description of three new species of fishes from middle America.

v.7:no.3(1906)

The hylid frogs of Middle America / William E. Duellman.

no.1:v.1 (1970)

The hylid frogs of Middle America / William E. Duellman.

no.1:v.2 (1970)

Systematics and distribution of the Mexican and Central American rainfrogs of the Eleutherodactylus gollmeri group (Amphibia: Leptodactylidae) : a contribution in celebration of the distinguished scholarship of Robert F. Inger on the occasion of his sixty-fifth brithday / Jay M. Savage.

n.s. no.33(1987)

The Mexican and Central American lizards of the genus Sceloporus, by Hobart M. Smith.

v.26(1939)

Ethnology of the Mayas of southern and central British Honduras / by J. Eric Thompson -- Berthold Laufer -- ed.

v.17:no.2(1930)

Prevention of transfusional Trypanosoma cruzi infection in Latin America

Trypanosoma cruzi is a protozoan infection widely spread in Latin America, from Mexico in the north to Argentina and Chile in the south. The second most important way of acquiring the infection is by blood transfusion. Even if most countries of Latin America have law/decree/norms, that make mandatory the screening of blood donors for infectious diseases, including T. cruzi (El Salvador and Nicaragua do not have laws on the subject), there is usually no enforcement or it is very lax. Analysis of published serologic surveys of T. cruzi antibodies in blood donors done in 1993, indicating the number of donors and screening coverage for T. cruzi in ten countries of Central and South America indicated that the probability of receiving a potentially infected transfusion unit in each country varied from 1,096 per 10,000 transfusions in Bolivia, the highest, to 13.02 or 13.86 per 10,000 transfusions in Honduras and Venezuela respectively, where screening coverage was 100%. On the other hand the probability of transmitting a T. cruzi infected unit was 219/10,000 in Bolivia, 24/10,000 in Colombia, 17/10,000 in El Salvador, and around 2-12/10,000 for the seven other countries. Infectivity risks defined as the likelihood of being infected when receiving an infected transfusion unit were assumed to be 20% for T. cruzi. Based on this, estimates of the absolute number of infections induced by transfusion indicated that they were 832, 236, and 875 in Bolivia, Chile and Colombia respectively. In all the other countries varied from seven in Honduras to 85 in El Salvador. Since 1993, the situation has improved. At that time only Honduras and Venezuela screened 100% of donors, while seven countries, Argentina, Colombia, El Salvador, Honduras, Paraguay, Uruguay and Venezuela, did the same in 1996. In Central America, without information from Guatemala, the screening of donors for T. cruzi prevented the transfusion of 1,481 infected units and the potential infection of 300 individuals in 1996. In the same year, in seven countries of South America, the screening prevented the transfusion of 36,017 infected units and 7, 201 potential cases of transfusional infection.