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Las Normas Internacionales de Información Financiera: historia, impacto y nuevos retos de la IASB 国际财务报告准则:国际会计准则理事会的历史、影响和新挑战
Revista de Ciencias Economicas Pub Date : 2014-06-29 DOI: 10.15517/RCE.V32I1.15058
Nadia Ugalde Binda
{"title":"Las Normas Internacionales de Información Financiera: historia, impacto y nuevos retos de la IASB","authors":"Nadia Ugalde Binda","doi":"10.15517/RCE.V32I1.15058","DOIUrl":"https://doi.org/10.15517/RCE.V32I1.15058","url":null,"abstract":"The internationalization of business transactions, business expansion through mergers and acquisitions, and the interest of covering more diversified investment portfolios, require agencies to draft uniform accounting standards across countries to allow comparability of financial information for these new \"multinational companies\" (Zeff, 2012). Thus, in 1973 arises the IASC, based in London as a first attempt to establish international basic standards called International Accounting Standards. This article is a historical overview of the institutions involved in the formulation of these rules, the implications that its implementation has had on the financial statements, how some countries have made adjustments to them and what are the main challenges that the IASB should face in the future.","PeriodicalId":30863,"journal":{"name":"Revista de Ciencias Economicas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67286364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Diferencias de género en la elección de estilos de vida en Argentina 阿根廷生活方式选择的性别差异
Revista de Ciencias Economicas Pub Date : 2014-06-29 DOI: 10.15517/RCE.V32I1.15053
R. Arancibia, M. Coronel
{"title":"Diferencias de género en la elección de estilos de vida en Argentina","authors":"R. Arancibia, M. Coronel","doi":"10.15517/RCE.V32I1.15053","DOIUrl":"https://doi.org/10.15517/RCE.V32I1.15053","url":null,"abstract":"Tomando al genero como categoria de analisis, en el presente trabajo se estudia la asociacion entre los estilos de vida para el caso de Argentina, cuantificando las diferencias reveladas entre varones y mujeres respecto al consumo de alcohol y tabaco, a los habitos alimenticios y al nivel de actividad fisica que realizan. Para ello se realiza un analisis multivariado de correspondencia multiple y se estima un modelo log-lineal de asociacion empirica. Los resultados muestran diferencias de genero significativas, apoyando la hipotesis de que los hombres afirman su masculinidad y se legitiman como el sexo fuerte por medio de comportamientos poco saludables.","PeriodicalId":30863,"journal":{"name":"Revista de Ciencias Economicas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67286250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Expectativas de inflación en Costa Rica 哥斯达黎加的通货膨胀预期
Revista de Ciencias Economicas Pub Date : 2014-06-29 DOI: 10.15517/RCE.V32I1.15054
A. Ureña, C. Badilla
{"title":"Expectativas de inflación en Costa Rica","authors":"A. Ureña, C. Badilla","doi":"10.15517/RCE.V32I1.15054","DOIUrl":"https://doi.org/10.15517/RCE.V32I1.15054","url":null,"abstract":"Como parte del proceso de transicion hacia un esquema de Metas de Inflacion (MI), el Banco Central de Costa Rica (BCCR) considera relevante caracterizar de la manera mas completa posible las expectativas de inflacion de la poblacion, considerando tanto las particularidades de cada pronostico que realizan como el proceso mediante el cual cada uno de los agentes incorpora la informacion disponible en la formulacion de su expectativa individual sobre esta variable. El presente trabajo documenta el analisis de la informacion sobre expectativas de inflacion contenida en la Encuesta Mensual de Expectativas de Inflacion y de Variacion del Tipo de Cambio. Se presentan diversas hipotesis sobre la formacion de las expectativas, siendo las principales: expectativas racionales y expectativas adaptativas. Los resultados muestran sesgos importantes en las expectativas, asi como una ausencia de aprendizaje respecto a los errores pasados por parte de los agentes consultados.","PeriodicalId":30863,"journal":{"name":"Revista de Ciencias Economicas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67286299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Un modelo teórico de reasignación de recursos ante un shock de demanda turística 旅游需求冲击下资源再配置的理论模型
Revista de Ciencias Economicas Pub Date : 2014-06-29 DOI: 10.15517/RCE.V32I1.15051
Diego Rojas
{"title":"Un modelo teórico de reasignación de recursos ante un shock de demanda turística","authors":"Diego Rojas","doi":"10.15517/RCE.V32I1.15051","DOIUrl":"https://doi.org/10.15517/RCE.V32I1.15051","url":null,"abstract":"Este trabajo analiza la relevancia de la actividad turistica y su posible impacto sobre la economia costarricense, desde un punto de vista teorico. La ausencia de estudios formales cercanos a la realidad costarricense, y la utilizacion de politicas e incentivos para la promocion del turismo hacen necesaria esta investigacion. Primero, se analizan los diferentes modelos que se han desarrollado en la literatura. Luego se construye un modelo que se acerca a las condiciones de la economia de Costa Rica. La construccion de dicho modelo es el principal objetivo de esta investigacion. De forma especifica, se tiene por objetivo discutir las siguientes preguntas: 1) ?Cual es el posible resultado sobre la produccion interna, de largo plazo, de un aumento del gasto de los turistas?, 2) ?En el largo plazo, que sectores pueden ver aumentada su produccion y que sectores pueden verla disminuida ante un aumento del gasto de los turistas? y, 3) ?Cual es el comportamiento esperado de los precios relativos, de largo plazo, ante un aumento del gasto de los turistas?","PeriodicalId":30863,"journal":{"name":"Revista de Ciencias Economicas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67286167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Income Mobility in Costa Rica, 2001-2007 哥斯达黎加的收入流动性，2001-2007
Revista de Ciencias Economicas Pub Date : 2014-01-01 DOI: 10.15517/RCE.V32I1.15050
S. Rowe, T. Gindling, J. Trejos
{"title":"Income Mobility in Costa Rica, 2001-2007","authors":"S. Rowe, T. Gindling, J. Trejos","doi":"10.15517/RCE.V32I1.15050","DOIUrl":"https://doi.org/10.15517/RCE.V32I1.15050","url":null,"abstract":"In this paper we study year-to-year intra-generational income mobility in Costa Rica. To do so we use a panel data set constructed from the Household Surveys for Multiple Purposes (2001-2007) that allows us to follow the same households and persons from year-to-year. We find that there is substantial year-to-year income mobility in Costa Rica, especially in the middle of the income distribution. We also identify the factors that most affect year-to-year income mobility in Costa Rica. We find that per capita income is conditionally convergent; low-income families are more likely to experience an increase in income than are high-income families. Aside from initial per capita income, the three most important factors that explain changes in per capita household income in Costa Rica are, in order of importance: (1) changes in the employment status of household members; (2) changes in the number of dependents (children, elderly and other non-working members) in the household; and (3) the education of household members, especially the household head.","PeriodicalId":30863,"journal":{"name":"Revista de Ciencias Economicas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67286383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
[Socioeconomic factors associated with self-rated socioeconomic status among the elderly in two Latin American countries.] [两个拉丁美洲国家老年人自评社会经济地位的社会经济因素]
Revista de Ciencias Economicas Pub Date : 2013-01-01
Gilbert Brenes-Camacho
{"title":"[Socioeconomic factors associated with self-rated socioeconomic status among the elderly in two Latin American countries.]","authors":"Gilbert Brenes-Camacho","doi":"","DOIUrl":"","url":null,"abstract":"<p><p>The article's main goal is to study the relationship between subjective perception of own economic situation and objective measures of economic well-being -sources of income, home ownership, education level, and informal family transfers- among the elderly in two Latin American countries: Mexico and Costa Rica. The data come from two surveys about ageing: CRELES in Costa Rica and MHAS in Mexico. The most important dependent variables is derived from the answer to the question \"How would you rate your current economic situation? in Costa Rica, and \"Would you say that your current economic situation is…?\" in Mexico. For both surveys, the answers were coded as a binary variable; code 0 represents the Excellent, Very Good, and Good categories, while the code 1 represents the Fair or Bad categories. The analysis finds that retirement pension income is an important factor for defining self-rated economic situation in both countries. In Costa Rica, spouse's income and home ownership are relevant predictors for the perception of well-being, while in Mexico, receiving transfer income is associated with this perception.</p>","PeriodicalId":30863,"journal":{"name":"Revista de Ciencias Economicas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4210949/pdf/nihms616111.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"32783540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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