Brazil and the USA: Growing Closer in All Dimensions

Latin American Studie

La Partera como exponente de la Pedagogía Prenatal en el Ecuador

Carta al edito

La question de la norme dans le « Diccionario del español de México »

Les dictionnaires sont généralement beaucoup plus que de simples descriptions d’une langue. Les locuteurs voient dans les dictionnaires de vrais textes normatifs, selon lesquels ils sélectionnent leurs usages et définissent leur sentiment de correction. Quand on prépare, pour la première fois un dictionnaire de la langue espagnole entièrement basé sur l’usage d’une seule région, le Mexique, les questions de la norme apparaissent au premier plan, en tant qu’elles se révèlent maintes fois en contradiction avec les normes générales et explicites de la langue espagnole. Un tel découvrement des normes réelles au Mexique et les problèmes que posent l’élaboration du dictionnaire sont le thème de cet article.Dictionaries are usually more than descriptions of the lexicon of a language; speakers use to see on them normative texts, according to which they select their own language usage and define their sense of correction. When making for the first time a regional dictionary of Spanish, based on Mexican usage, the first and foremost thing that comes to mind is normative questions, in as much as it discovers unconscious norms operating on Mexican Spanish, which in some cases contradict explicit general norms of the Spanish language. Such a descriptive discovery of real norms and the problems raised by these facts on the editing of the dictionary are the theme of this article

Avui serà un gran dia*

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Ella [imatge 1]

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Opera prima

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L'oportunitat somniada

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Boirines del passat

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Invitació al suicidi

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Accounting conservatism and corporate governance.

We predict that firms with stronger corporate governance will exhibit a higher degree of accounting conservatism. Governance level is assessed using a composite measure that incorporates several internal and external characteristics. Consistent with our prediction, strong governance firms show significantly higher levels of conditional accounting conservatism. Our tests take into account the endogenous nature of corporate governance, and the results are robust to the use of several measures of conservatism (market-based and nonmarket-based). Our evidence is consistent with the direction of causality flowing from governance to conservatism, and not vice versa, indicating that governance and conservatism are not substitutes. Finally, we study the impact of earnings discretion on the sensitivity of earnings to bad news across governance structures. We find that, on average, strong-governance firms appear to use discretionary accruals to inform investors about bad news in a timelier mannerConditional conservatism; Corporate governance; Managerial discretion;