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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.

"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.

Given the limitations of traditional economic theory in its generalizations, some economists are searching new analytical frameworks to analyze social reality. Following the proposal of Jürgen Schuldt to integrate economics with political sociology, this article offers the first suggestions to achieve this synthesis. ; El sistema autogestionario, diferente al sistema de mercado y estatista, ofrece una alternativa para los países en desarrollo que buscan alcanzar a los países desarrollados en materia económica, política y social. El artículo desarrolla las diferencias entre estos sistemas y las ventajas del sistema autogestionarios sobre los otros dos.

International business research has considered the Corporate Social Responsibility (CSR) ofthe Multinational Enterprises (MNEs) and so Multilateral Organizations have developed differentrecommendations about what these companies should do in different social areas, especially inlabor practices. MNEs play a significant role given their influence and activities in both home andhost countries. They play a double role: actor of the problem, but also the actor of the solution. Thepurpose of the paper is to identify the differences of Socially Responsible Practices (SRP) betweenMNEs from developed countries and MNEs from developing countries in Colombia. The methodused in this document is a literature review from several academic databases; and we check CSRprograms published in Web sites in the host country (Colombia) of six MNE´s.The results suggest that Multinationals from developing countries focus their practices on the community,mainly in education programs, while Multinationals from developed countries try to workwith all stakeholders and involve particularly aspects related with their business in the programsthey develop. This is possible because MNEs from developed countries use better divulgation mechanisms.SRP less mentioned in both cases are related to employees. Commitment with ethicalresponsibilities, promote greater economic and social inclusion should be the goals for MNEs indeveloping countries. In the other hand, the government has to play a more important role in thisground establishing minimum standards for MNEs that want to operate in developing countries,and some education programs to sensitize society into a more responsible consumption, in orderto generate social pressure.Key words: Corporate Social Responsibility, Multinational Enterprises, Corporate Social ResponsiblePractices, developed country, developing country, Colombia.

The World Trade Organization (WTO) is the institution that implements the international trade regime that was set up after the end of World War II as one of the mechanisms to create the economic and political conditions to avoid future wars. Developing countries faced a number of constraints under the GATT and gradually achieved important gains that allowed them to participate in the multilateral trading system more fairly and equitably. Special and Differential Treatment (SDT) and the Generalized System of Preferences (GSP), covered by the Enabling Clause, were the most important achievements of developing countries under the GATT. With the creation of the WTO such achievements were consolidated and institutionalized. The so-called Doha Development Round, which began in 2001, incorporated a number of positive initiatives for developing countries and strengthened the SDT. Unfortunately, this round of negotiations has deadlocked for several years, which has contributed to the proliferation of bilateral, regional and interregional trade agreements that could undermine the multilateral trade system. The developed countries have expressed their interest in concluding the negotiations in the Doha Round due to the lack of consensus and, instead, addressing new issues on the multilateral trade agenda that respond to the needs of today's world. This could mean a significant decline in the participation of developing countries in the multilateral trading system.Revista ciencia, cultura y sociedad Vol. 4 No. 2 july-december 2017; 42-53 ; La Organización Mundial de Comercio (OMC) es la institución que ejecuta el régimen internacional del comercio que se configuró luego de finalizada la Segunda Guerra Mundial como uno de los mecanismos para crear las condiciones económicas y políticas que permitan evitar futuros enfrentamientos. Los países en desarrollo enfrentaron varias limitaciones al inicio del GATT y paulatinamente fueron consiguiendo importantes conquistas que les permitieron participar en el sistema multilateral de comercio de manera más justa y equitativa. El Trato Especial y Diferenciado (TED) y el Sistema Generalizado de Preferencias (SGP), amparados por la Cláusula de Habilitación, fueron los avances más importantes conseguidos por los países en desarrollo en el marco del GATT. Con la creación de la OMC, dichas conquistas se fueron consolidando e institucionalizando. La denominada Ronda de Doha para el Desarrollo, que inició en 2001, incorporó varias iniciativas positivas para los países en desarrollo y fortaleció el TED. Desafortunadamente, dicha ronda de negociaciones presenta un estancamiento desde hace varios años, lo que ha incidido en la proliferación de acuerdos comerciales bilaterales, regionales e interregionales que bien podrían mermar al sistema multilateral de comercio. Los países desarrollados han expresado su interés para que las negociaciones en la Ronda de Doha terminen por la falta de consenso y, en su lugar, se aborden nuevos temas en la agenda multilateral que respondan a las necesidades del mundo actual. Esto podría significar un importante retroceso en la participación de los países en desarrollo en el régimen multilateral de comercio.Revista ciencia, cultura y sociedad Vol. 4 No. 2 julio-diciembre 2017; 42-53

The Chinese phenomenon has generated countless evaluations within the Latin American region that do not correspond with China's current economic, political and social reality. Although the second largest world economy, China is still a developing country wherein its success has no conventional reference to date. The same can be said about the natural process of economic relations that have been slowly developing between China and Latin America. With the expectation of expanding trade in order to continue its domestic growth, Latin America has become a new focus in China´s diplomacy. Given trade relations between China and developing countries, and the related growing asymmetrical trade issues, Latin American countries have their own set of challenges to confront in the future. The formulation of a regional strategy and the ability to materialize its political discourse with other countries in the region will thus be vital for the future outcome of trade relations between China and Latin America. ; El fenómeno chino en la región latinoamericana ha generado diversas evaluaciones que no corresponden con su actual realidad económica, política ni social; y es que la hoy segunda economía mundial sigue siendo un país en desarrollo que se ha escapado a las referencias convencionales de la economía. De igual forma ha sido también el proceso natural en el cual se han desarrollado las relaciones económicas entre China y la región y, si bien que sin referentes, su característica asimétrica resulta evidente. Es en el marco de expandir su comercio en orden a continuar con su crecimiento a lo interno que Latinoamérica ha llegado a ser foco de atención de la diplomacia china. Ante esta interacción entre China y los países en desarrollo, en este caso los de la región latinoamericana, todas las partes presentan grandes desafíos.

El presente artículo emplea el paradigma de dependencia para ilustrar los impactos socioeconómicos del turismo de enclave en países en desarrollo utilizando la ciudad de Livingstone en Zambia (África) como caso de estudio. Utilizando fuentes primarias y secundarias, este estudio revela que los inversionistas extranjeros y los turistas internacionales dominan principalmente la industria del turismo en Livingstone. El dominio del sector por parte de inversionistas extranjeros ha resultado en el desarrollo de un paradigma de dependencia de la actividad turística para contribuir significativamente al desarrollo socioeconómico de la ciudad de Livingstone. A pesar de ser acreditado como un sector importante que contribuye al desarrollo socioeconómico y al alivio de la pobreza, el enfoque del paradigma de dependencia del desarrollo turístico en Livingstone ha conducido a vínculos más débiles con la economía doméstica, lo que ha tenido un impacto mínimo en el crecimiento económico general de la ciudad. Además, el turismo en Livingstone se ha vuelto poco competitivo desde una perspectiva comercial debido al dominio de la propiedad extranjera de las principales empresas turísticas que han creado carteles y oligopolios en el negocio, creando así barreras para que las empresas locales compitan efectivamente. Debido a su naturaleza, el sector turístico en Livingstone no se puede declarar como sostenible. Para abordar los problemas del turismo de enclave y promover un desarrollo turístico más inclusivo y beneficioso en Livingstone y en otros destinos turísticos de países en desarrollo, es necesario adoptar políticas y estrategias que garanticen la plena participación de las comunidades locales y un retorno doméstico de las significativas ganancias del turismo. Las estrategias también deben garantizar que el desarrollo turístico tenga fuertes vínculos con el resto de actividades socioeconómicas locales. ; This paper draws on the dependency paradigm to illustrate the social-economic impacts of enclave tourism on developing countries using the town of Livingstone in Zambia, Africa as a case study. Utilising both primary and secondary data sources, the study indicates that international tourists, foreign investors dominate the tourism industry in Livingstone, Zambia. The foreign domination and ownership of tourism accommodation and adventure activities has led to the repatriation of tourism revenue, taking up of management positions by expatriates at the expense of locals, weaker government policies leading to lower wages and lack of protection for locally engaged employees and generally failure by tourism to significantly contribute to poverty alleviation in Livingstone. As a result, tourism and despite being perceived as a strong sector that would contribute to poverty alleviation, tourism in Livingstone has had minimal social-economic impact on the overall development of Livingstone town due its weaker linkages with the domestic economy. Because of this dominance by foreign ownership that have created cartels in the business, tourism in Livingstone can be said to be unsustainable from a socio-economic perspective. In order to address problems of enclave tourism development and promote more inclusive and beneficial tourism development in Livingstone, Zambia and other developing countries, there is need to adopt policies and strategies that will ensure substantial amounts of tourism revenue returned any tourists destination such as Livingstone. These strategies should also ensure that tourism development in developing countries has strong linkages with the rest of the economic activities in the country.

In this paper the authors study, in an empirical way, the consequences of natural resources boom-crisis cycles in the presence of domestic distortions of Ínternational trade. More specifically, a suitable accounting system is developed so as to then analize statistical data from six underdeveloped countries. Some hypothesis on boom-crisis cycles are stated and tested in this light, paying special attention to their effects on the economy's rate of growth, the relative proportion (size) of the government sector, and movements in sectorial product and relative prices. ; En este artículo los autores estudian empíricamente las consecuencias de un ciclo boom-crisis en recursos naturales en la presencia de distorsiones domésticas del comercio internacional. Más específicamente se desarrolla un sistema contable adecuado para luego examinar la información estadística de seis países en desarrollo. A la luz de dicha información se formulan y prueban algunas hipótesis sobre los ciclos boom-crisis, poniendo particular énfasis en sus efectos sobre la tasa de crecimiento de la economía, la proporción relativa del sector gobierno, los movimientos en los productos sectoriales y los precios relativos.

Para el análisis fructífero de las relaciones económicas internacionales parece indispensable reconocer que las condiciones de producción en el capitalismo tardío o economía globalizada carecen de una racionalidad que las sostenga. Esta falta de racionalidad explica, por un lado las dificultades de predicción y, por otro lado, la pérdida de orientación simbólica en el imaginario colectivo. Tales dificultades se relacionan en la práctica de los negocios con la imposibilidad de garantizar la continuidad de posiciones dominantes. Y en la teoría permiten descartar las visiones conspirativas que durante varias décadas simplificaron las explicaciones acerca del poder económico. En este marco los Estados nacionales y los actores privados se ven obligados a perseverar en un sistema de negociación permanente. A fin de responder a semejante desafío debe pulirse al máximo la capacidad para identificar prioridades nacionales y aplicar estrategias de negociación, aspectos que precisamente constituyen debilidades sintomáticas de los países en desarrollo. A propósito de dichas necesidades aparecen los denominados "acuerdos de libre comercio" (ALC), cuya progresiva difusión se debe precisamente a que promueven ámbitos de racionalidad o previsibilidad ajustada al objetivo de preservar y profundizar los nexos de interdependencia comercial y económica entre pares o grupos de países, contrarrestando así la incertidumbre prevaleciente a escala global. ; For the successful analysis of international economic relations seems essential to recognize that the conditions of production in late capitalism lack of a global rationality that sustains it. This lack of rationality explains the difficulties in predicting affairs and also allow us to understand the symbolic loss of orientation in the collective imagination. The difficulties in predicting and hence related to planning in business practice are bond with the impossibility of ensuring continuity of dominant positions. And in theory those difficulties aid to preclude the conspiratorial visions which for decades ordered and simplified explanations about economic power. Within this framework national governments and private actors are forced to persevere in a system of continuous negotiations. To meet such a challenge must be polished to the maximum the ability to identify national priorities and negotiating strategies, aspects that are just sign of weakness in developing countries.On the occasion of these needs have emerged so-called "free trade agreements" (FTA), whose progressive spread is precisely to promote an adjusted predictability and by this way preserving and deepening the ties of trade and economic interdependence between pairs or groups of countries, thus counteracting the prevailing global uncertainty. ; Instituto de Relaciones Internacionales

International trade plays a key role in the country's economy and the world economy. Necessarily, foreign policies are related to trade barriers being the most difficult to achieve, in addition to playing an important role for the business sector and its competitors. Through this work, three important aspects related to international trade and the competition market are analyzed: the importance of free trade in an economy; The way it influences a capitalist free trade economy and how a small number of suppliers leads to imperfect competition. This article tries to answer important questions related to the main topic, as reasons why free trade is important; what makes globalization carry the economy of commerce; And is monopoly safe in the long term? Additional concepts about developing countries, various economic systems, will be part of this work. Today, most markets are populated and usually manipulated by large companies. Some of them are the only supplier (monopoly) or, more frequently, one of the few suppliers (oligopoly), currently with more force at the national level, but increasingly worldwide. The advance of capitalism is attributed to the spread of free trade and the free market. Because governments argue and restrict international trade and more commonly do not interfere in the market work of these countries that develop capitalism. No monopoly is safe in the long term. Companies that once had almost a monopoly on their markets and those that had been affected by inventories have lost those positions and even disappeared in the garbage dump of history. ; El comercio internacional desempeña un papel clave en la economía del país y la economía mundial. Generalmente, las políticas exteriores son relacionadas con las barreras de comercio siendo las más difíciles de conseguir, además de jugar un papel importante para el sector empresarial y sus competidores. A través de este trabajo se analizan tres aspectos importantes relacionados con el comercio internacional y el mercado de la competencia: la importancia del libre comercio en una economía; la forma en que influye en una economía capitalista de libre comercio y cómo un pequeño número de proveedores conducen a la competencia imperfecta. Este artículo trata de responder a preguntas importantes relacionadas con el tema principal, como razones de por qué es importante el libre comercio; lo que hace que la globalización lleve la economía del comercio; ¿y es seguro monopolio en el largo plazo? conceptos adicionales sobre los países en desarrollo, diversos sistemas económicos, serán parte de este trabajo. Hoy en día, la mayoría de los mercados están poblados y, por lo general manipulado por las grandes empresas. Algunos de ellos son el único proveedor (monopolio) o, más típicamente, uno de los pocos proveedores (oligopolio), actualmente con más fuerza a nivel nacional, pero cada vez más a nivel mundial. El avance del capitalismo se atribuye a la propagación del libre comercio y el libre mercado. Debido a que los gobiernos, se argumentan a restringir el comercio internacional y, más generalmente no interfiere en el trabajo del mercado de que estos países podrían desarrollar el capitalismo. Ningún monopolio es seguro en el largo plazo. Las empresas que alguna vez tuvieron casi monopolio de sus respectivos mercados y habían sido considerados invencibles han perdido esas posiciones e incluso desaparecido en el basurero de la historia.