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A paper considering the composition of exports as a crucial determinant of the relationship between exports and growth. The trade performance of 16 Latin American countries is examined over the last 20 years, grouping trade data according to the technology used to produce individual goods.

Due to the increase in world population (more than seven billion inhabitants) the global food industry has the largest number of demanding and knowledgeable consumers. This population requires food products that fulfill the high quality standards established by the food industry organizations. Food shortages threaten human health, and also the disastrous extreme climatic events make food shortages even worse. This collection of articles is a timely contribution to issues relating to the food industry. The objective of this book is to provide knowledge appropriate for students, university researchers, and in general, for anyone wishing to obtain knowledge of food processing and to improve the food product quality.

El objetivo general es analizar la normativa contable existente con respecto a los activos intangibles y presentar la situación de algunas empresas chilenas. Como objetivos específicos estudia el marco legal existente sobre activos intangibles; compara las diferencias que existen entre la normativa contable chilena y la normativa contable internacional; analiza a través de metodologías de evaluación de activos intangibles la diferencia existente entre el valor contable de la empresa v/s el valor de mercado. Elabora a través del estudio de la normativa contable una forma generalizada de llevar a cabo una Auditoría de activos intangibles, ya que al respecto la información es escasa.

An adaptation of Aesop's fable about a milkmaid who carries a pail of milk to market daydreaming about the things she will do with the money from the sale of the milk.