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"Este Artículo pertenece a la sección Giraciscos. Spanish political hit parade. "

The objective of the article was to identify and describe the current state of fiscal decentralization in Ukraine, Armenia and Georgia and the problems and achievements of territorial communities. Observation and comparative analysis were the main tools used. The study showed that effective fiscal decentralization of territorial communities requires the implementation of the relevant experience of developing countries that have achieved significant results. Fiscal decentralization, the transfer of taxes and spending powers to lower levels of government has become an important strategy for modern governance in developing countries. Fiscal decentralization is facilitated by a combination of citizens' struggle to actively participate in the management process and dissatisfaction with the outcomes of the centrally planned economy. It is concluded that adequate decentralization strengthens the organs of local self-government and forces states to be more accountable to their citizens. In this regard, the adequacy and prospects of Sweden's fiscal decentralization approach were also noted as a model worthy of study.

Mycotoxins attract worldwide attention because of the significant economic losses associated with their impact on human health, animal production and both domestic and international trade. Those mycotoxins that are currently considered to be worldwide importance are aflatoxins, trichothecenes, zearalenone, fumonisins, ochratoxin A, patulin (Coker, 2000). The knowledge that mycotoxins can have serious effects on humans and animals has led many countries to establish regulations on mycotoxins in food and feed in the last decades to safeguard the health of humans, as well as the economical interests of producers and traders. Setting mycotoxin regulations is a complex activity which involves many factors and interested parties. In 1995, 23 percent of the world's inhabitants were living in a region where no known mycotoxin regulations were in force. This percentage had decreased to 13 percent in 2003, due to a slight increase in coverage in Latin America and Europe, and more significant increases in Africa and Asia/Oceania.The major Latin American agricultural crops (maize, wheat, coffee, cotton, soybeans, barley, sunflower, groundnuts and tree nuts, cocoa and dairy products) are highly susceptible to fungal contamination and mycotoxin production (Pineiro, 2004). Nineteen countries, accounting for 91 percent of the population of the region, were known to have specific mycotoxin regulations. Uruguay has the most detailed regulations, including limits for ergot alkaloids in feeds, which is rather unique in the mycotoxin regulatory world. The same for deoxynivalenol in wheat products and barley products.MERCOSUR consists of Argentina, Brazil, Paraguay and Uruguay. These countries apply common limits for total aflatoxins in peanuts, maize and products thereof, and for aflatoxin M1 in fluid and powdered milk. The MERCOSUR regulations for mycotoxins also include official methods of sampling and analysis. In Europe, approximately 99 percent of the continent's population, were known to have specific mycotoxin regulations in 2003.Compared to other regions of the world, Europe has the most extensive and detailed regulations for mycotoxins in food. It is of interest to note that many of the EU candidate member countries have mycotoxin regulations, which are often more detailed than those currently in force in the EU. Comparing the situation in 1995 and 2003, it appears that in 2003 more mycotoxins are regulated in more commodities and products, whereas tolerance limits generally remain the same or tend to decrease.Whereas harmonized tolerance limits would be beneficial from the point of view of trade, this would not necessarily be the case from the point of view of (equal) human health protection around the world. Risks associated with mycotoxins depend on both hazard and exposure. The hazard of mycotoxins to individuals is probably more or less the same all over the world .Exposure is not the same because of differences in levels of contamination and dietary habits in various parts of the world. National governments or regional communities should encourage and fund activities that contribute to reliable exposure assessment of mycotoxins in their regions.(FAO Food and Nutrition paper 81)

The article presents the author's analysis of CIS constitutions to identify the territorial norms in them, taking into account the integrated approach to the definition of the latter. Typical constitutive formats relating to the territory in the focus group of states have been identified and characterized. The consideration of the options for constitutional and legal consolidation of the territorial norms in CIS countries is conditioned by the fact that at the time of the Soviet Union collapse "as a geopolitical reality" the republics received sovereignty and were in a comparable system of political and legal coordinates. The research attention is focused on the identification of the constitutional format concerning the territorial norms in the member states and CIS participants (Armenia, Azerbaijan, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, Uzbekistan).

Abstract:Brain Drain is an integral part of globalization, and constitutes a significant challenge for least developed countries undergoing processes of modernization. Traditionally, Brain Drain has been seen as a zero sun game that makes the rich richer, and the poor, poorer. Globalization has led to an increased international demand for skilled labour. Brain Drain suggests an unequal distribution of advantages and disadvantages of global migration. However, this unequal distribution could effectively be reverted if immediate action is taken, challenges to host and source countries are identified, and policies are adopted to revert its negative effectsKey words: Brain Drain, host countries, source countries, highly-skilled migration, globalization, Latin America, migration.**************************************************** Fuga de cerebros. Efectos sociales y políticos en los países de AméricaLatinaResumen:La fuga de talentos es una parte integral del proceso de globalización y se presenta con un reto para países en procesos de modernización. Tradicionalmente, la fuga de talentos ha sido vista como un juego de suma cero que hace al rico más rico y al pobre más pobre. La globalización ha traído consigo una mayor demanda de capital altamente calificado, y aunque la fuga de talentos efectivamente trae consigo un sinnúmero de desventajas, estas pueden ser revertidas si se toman acciones concretas en los países emisores.Palabras clave: Fuga de talentos, América Latina, globalización, migración calificada, migración.**********************************************************Fuga de cérebros Efeitos sociais e políticos nos países da América LatinaResumo:A fuga de talentos é uma parte integral do processo de globalização e se apresenta como um reto para os países em processo de modernização. Tradicionalmente, a fuga de talentos tem sido vista como um jogo de soma zero que faz mais rico ao rico e mais pobre ao pobre. A globalização tem trazido consigo uma maior demanda de capital altamente qualificado, e ainda que a fuga de talentos efetivamente traga consigo um sem-número de desvantagens, estas podem ser revertidas caso sejam executadas ações concretas nos países emissores.Palavras-chave: Fuga de talentos, América Latina, globalização, migração qualificada, migração.

This work is an empiric – theory revision which evidences the existence of two irrigation sectors in the Andean countries: a formal one, mainly located in plain low lands, controlled by the government, mostly directed to agribusiness producers and, in a smaller proportion, to small holders; the other sector, informal irrigation, is directly managed by the producers, usually family farmers, without government control and without being reported in national statistics; this second sector is principally located in the Andean mountains. Nowadays there are several institutions for the access to water which are associated to different stakeholders, so conflicts between different kinds of users emerge.

Following the radical programs of economic adjustment, international agencies and governments in Latin America have been shaping their policies to protect the very poor, either by compensating for a deterioration in standards of living to which they themselves had contributed to, or simply to avoid further social unrest. Today, the idea that the government should intervene to resol ve problems of poverty and disparity is accepted; but it is accepted from a liberalstandpoint, that is to say, expeling politics from the equation and giving the market free rein to regulate society. In this view, policy to protect the poor makes the State some kind of charitable organization, a safety-net for those shut out of the market. This is based on two principIes: be patient, wait till tomorrow. These principIes are to be found in Rawls and in Hayek, who differ on some matters but agree on four main themes: the decisive role of the market in forming society, the justification of the fetishism of commodities, the creative disparities and the social exclusion as an individual phenomenon. ; Luego de los programas de ajustes radicales, las entidades internacionales y los gobiernos de los países latinoamericanos vienen adoptando políticas en defensa de los más pobres, bien sea para compensar el deterioro del nivel de vida que aquellos originaron o bien para evitar un mayor descontento social. Hoy se acepta la intervención del Estado para afrontar los problemas de la pobreza y las desigualdades sociales, aunque desde una óptica liberal, es decir, expulsando la política y dando prioridad al mercado como entidad reguladora de la sociedad. Así, las políticas en la defensa de los pobres adquiere un carácter de mera beneficencia o de red de seguridad para quienes son excluidos por el mercado, y se basan en dos principios: hay que ser pacientes y esperar hasta mañana. Sus fundamentos filosóficos se encuentran en Rawls y Hayek, quienes aunque difieren en algunas cuestiones comparte cuatro temas fundamentales: el papel determinante del mercado en la formación de la sociedad, la apología del fetichismo de la mercancía, las desigualdades creadoras y la exclusión social como fenómeno individual.

"Corporate Social Reporting" (CSR) provides information regarding Corporate Social Responsibility for different parties involved in the companies' operation (Gray, Kouhy, & Lavers, 1995). These groups comprise of user-oriented groups (interested party group and normative group) and producers (company group). The first user-oriented group is the interested party group, includes those who are most interested in the reports' findings, namely the shareholders (Park, 2003) and the consumers (Adebayo, 2000). The second, the normative group, consists of those who write the laws, including the government and accounting associates. Finally, the company group, specifically the producers are those who prepared the reports. Some studies that have been conducted on developed countries (Adams, Hill, & Roberts, 1995; O' Dwyer, 2002; Solomon & Lewis, 2002) discuss incentives that motivate companies to disclose their information. However, few papers have discussed this issue in the context of the developing world (Belal, 2000; Kuasirukun & Sherer, 2004; Ite, 2004; Pedwell, 2004). CSR incentives are different in developed countries from those in developing countries. For the interested party group and the normative group, the most important motive for corporate social disclosure is the improvement of the company's corporate image (Solomon & Lewis, 2002). For the company group the main motive for corporate social disclosure is the acknowledgement of social responsibility (Solomon & Lewis, 2002). Both in developed and developing countries, the interested party group and the normative group consider their reason as much more altruistic than the opinion of the company group. The criticism of CSR argues for an increase of corporate social responsibility as there is an amount of disclosure (Solomon & Lewis, 2002). It is also criticized that organizations often have good intentions as for as sustainability matters are concerned. However, they cannot transform those intentions into actions and results (Moneva, Archel & Correa, 2006). Such is the case of Argentinean companies (Puppim de Oliveira & Gardetti, 2006). In the following section CSR in Argentina is illustrated. The objectives and research method are then presented. Thirdly the report on the preliminary empirical findings concerning the practice of CSR in Argentina is covered. The paper ends with a summary and preliminary conclusions.

"Corporate Social Reporting" (CSR) provides information regarding Corporate Social Responsibility for different parties involved in the companies' operation (Gray, Kouhy, & Lavers, 1995). These groups comprise of user-oriented groups (interested party group and normative group) and producers (company group). The first user-oriented group is the interested party group, includes those who are most interested in the reports' findings, namely the shareholders (Park, 2003) and the consumers (Adebayo, 2000). The second, the normative group, consists of those who write the laws, including the government and accounting associates. Finally, the company group, specifically the producers are those who prepared the reports. Some studies that have been conducted on developed countries (Adams, Hill, & Roberts, 1995; O' Dwyer, 2002; Solomon & Lewis, 2002) discuss incentives that motivate companies to disclose their information. However, few papers have discussed this issue in the context of the developing world (Belal, 2000; Kuasirukun & Sherer, 2004; Ite, 2004; Pedwell, 2004). CSR incentives are different in developed countries from those in developing countries. For the interested party group and the normative group, the most important motive for corporate social disclosure is the improvement of the company's corporate image (Solomon & Lewis, 2002). For the company group the main motive for corporate social disclosure is the acknowledgement of social responsibility (Solomon & Lewis, 2002). Both in developed and developing countries, the interested party group and the normative group consider their reason as much more altruistic than the opinion of the company group. The criticism of CSR argues for an increase of corporate social responsibility as there is an amount of disclosure (Solomon & Lewis, 2002). It is also criticized that organizations often have good intentions as for as sustainability matters are concerned. However, they cannot transform those intentions into actions and results (Moneva, Archel & Correa, 2006). Such is the case of Argentinean companies (Puppim de Oliveira & Gardetti, 2006). In the following section CSR in Argentina is illustrated. The objectives and research method are then presented. Thirdly the report on the preliminary empirical findings concerning the practice of CSR in Argentina is covered. The paper ends with a summary and preliminary conclusions.