Revista de Economía y Estadística

7-12

Authors: Rinaldo A. Colomé

El Profesor Norberto García ha sido Contador Público Nacional, Licenciado y Doctor en Ciencias Económicas de nuestra Facultad de Ciencias Económicas de la Universidad Nacional de Córdoba. Fue docente de Economía Internacional y Sistemas de Información Contable y desde 1995 se desempeñó como Profesor Consulto. Ocupó los cargos de Vice Decano y Director del Instituto de Administración, y también fue Miembro de la Comisión de Posgrado. Autor de libros sobre Contabilidad Financiera y Sistemas de Información Contable y de numerosos artículos publicados no sólo en el país sino además en el exterior. Algunos de estos trabajos fueron distinguidos con el Premio Jerarquía, galardón otorgado por la Univesidad del Nordeste, por la Universidad Católica de Santa Fe y por la Universidad de Rosario. Miembro de la American Accounting Association (USA), del Institute of Management Accountants (USA), del Instituto Argentino de Profesores Universitarios de Costos (IAPUCO), de la Asociación Española de Contabilidad y Administración de Empresas (Madrid) y del International Accounting Standards Committee – IASC - (London). Además fue director de la Especialización en Contabilidad Superior y Auditoría y de la Escuela de Graduados de la Facultad de Ciencias Económicas de la Universidad Nacional de Córdoba.

59-83

Authors: Jean-Marc Siroen

Core labour standards defined by the ILO in 1998 are universal but applied very differently across countries. Compliance is much higher in high income countries. However, the causality between improved labour standards and economic growth remains a controversial issue. Export-led growth strategies might encourage developing countries to curb the process of standards improvement. In this way, they can raise the volume of their unskilled labour endowments (child and/or forced labour) in order to strengthen their comparative advantage over compliant countries. We use a gravity model to assess the trade impact of the level of compliance with core labour standards, distinguishing the effects on bilateral trade (geographical specialization) from the multilateral effects. We show that countries that meet the labour standards tend to trade more with each other, while non-compliant countries tend to trade more with compliant countries. These effects are identified mainly with respect to child labour and freedom of association. Countries that meet labour standards tend to be less open, but differently depending on the standards, with a non-linear relationship for some of them. Less compliant countries may simultaneously step up their trade and labour standards. For median countries, mainly the emerging countries, the level of compliance with labour standards is “optimal”.

123-145

Authors: Marco Biagetti

In this paper I first review the main points of the European crisis, showing that the credibility of a time-infinite fixed exchange rate, together with the free movement of capitals in the EU determined overconfidence, an excessive fall in interest rates, and overborrowing that made the system collapse when the external?originated crisis struck, damaging public finances as the banking system had to be rescued by governments. Secondly, I scrutinize an apparent success story of austerity-linked recovery from the crisis: Ireland. I outline that the outgoing government in 2010 acted well in the midst of the financial crisis, regardless of the effectiveness and desirability of the austerity measures. But I also collect facts and figures evidencing that what appears to be a true recovery is only being obtained by means of some unavoidable accounting tricks depending on a new mandatory national accounting EU rule about the treatment of investments. Unfortunately all this produces inflated figures for the GDP and GNP, while the standards of living of Irish citizens continue to fall behind.