Spring 2012 Study Guide PS 134AA: Comparative Politics of Latin America

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Spring 2012 Study Guide PS 134AA: Comparative Politics of Latin America

Detroit College of Law, US has reference to this Academic Journal, PS 134AA: Comparative Politics of Latin America Study Guide Spring 2012 FINAL EXAMINATION 7:00-10:00 p.m. Wednesday, June 13 Closed book exam No cell phones, I-pods, whatever Coverage: cumulative entire course, but alongside emphasis on second half Bring blue books in addition to writing materials FILMS AND VIDEOS: ?The Battle in consideration of Chile? 2. ?Garden of the Forking Paths? [Argentina] 3. ?In Women?s Hands? [Chile]

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BASIC TEXTS Smith, Democracy in Latin America: Political Change in Comparative Perspective, 2nd edition (2012), entire Skidmore, Smith, in addition to Green, Modern Latin America (2010), virtually all ADDITIONAL READINGS Magaloni, ?Demise of Mexico?s One-Party System? Htun, ?Women in addition to Democracy? COUNTRY BRIEFS Mexico (D¡az-Cayeros) Brazil (Desposato) Argentina (Saiegh) El Salvador (Denny) Chile (Smith) Venezuela (Mares)

STRUCTURE OF EXAM PART I. DISCUSSION ITEMS [approximately 10 out of 13] PART II. SHORT ESSAYS [some choice available] PART III. LONG ESSAY [one out of two or three] SAMPLE IDENTIFICATION ITEMS Open list Concertaci¢n Bureaucratic-Authoritarian Regime Evo Morales EZLN ?Al¢, Presidente? Partido Justicialista/Justicialist Party Unidad Popular Lula COPEI Washington Consensus SHORT ESSAY TOPICS 1. Has the political condition of Latin American women improved under electoral democracy? In what ways? To what degree? 2. What do public opinion surveys suggest about popular commitment so that democracy in Latin America? 3. What explains the durability of contemporary democracy in Argentina in addition to Brazil? 4. What are the defining characteristics of the recent ?pink wave? in Latin American politics? Do you think that it is likely so that endure? Why or why not?

Accounting Changes in addition to Error Corrections Objectives of the Chapter I. Types of Accounting Changes Examples of Changes in Accounting Principle (Method) Examples of Changes in Accounting Estimates Examples of Changes in Reporting Entity II. Accounting Treatments in consideration of Accounting Changes 1. Current-Period Approach (Eliminated by SFAS 154) Current Period Approach (Eliminated) Current-Period Approach (contd.) (skip) 2. Retrospective Approach Retrospective Approach (contd.) 3. Prospective Approach The Treatments in consideration of Changes in Accounting Method (skip) The Treatments in consideration of Changes in Accounting Method (contd.) The Treatment in consideration of Changes in Accounting Method (contd.) The Treatment in consideration of Changes in Accounting Estimates Reasons in consideration of Changes in Accounting Method Change in Accounting Method – An Example Example ? A Current Period Approach (this approach has been eliminated by SFAS 154) Comparative Retained Earnings Example (contd.)-A Current Period Approach Example (contd.)-A Current Period Approach Example: A Retrospective Approach Example – A Retrospective Approach A Retrospective Approach (contd.) A Retrospective Approach (Contd.) A Retrospective Approach (contd.) A Retrospective Approach (contd.) Example (contd.) Change in Accounting Method – Inventory Cost Method Change Example (Example 20-1 of Spiceland, etc. alongside some revisions) Changes in Inventory Cost Flow Assumption (contd.) Cost Flow Assumption Change (Contd.)-A Retrospective Approach Cost Flow Assumption Change (Contd.)-A Retrospective Approach Cost Flow Assumption Change (Contd.) Change in Cost Flow Assumption (contd.) Change in Cost Flow Assumption (contd.) Change in Cost Flow Assumption (contd.) Cost Flow Assumption Change ?A Retrospective Approach Comparative Income Statements-A Retrospective Approach Comparative Retained Earnings Statement -A Retrospective Approach Comparative Retained Earnings Statement (contd.) Change so that LIFO Method (An Exception) Change so that LIFO Method ?contd. Examples of Changes in Accounting Estimates Examples of Changes in Accounting Estimates (contd.) How so that Distinguish Changes In Estimates from an Error? Example B (contd.) Changes In Reporting Entity Examples of Changes in Reporting Entity Examples of Changes in Reporting Entity (contd.) Motivations in consideration of Changes in addition to Income Management Motivations in consideration of Changes in addition to Income Management III. Error Analysis Correction of an Error Made in Prior Years (prior period adjustments, SFAS No. 16): Correction of an Error Made in Prior Years (contd.) General Treatments in consideration of Prior Years? Errors General Treatments in consideration of Prior Years? Errors (contd.) Types of Errors 1. Balance Sheet Errors 2. Income Statement (I/S) Errors 2. Income Statement (I/S) Errors (contd.) 2. Income Statement (I/S) Errors (contd.) 3. Balance Sheet in addition to Income Statement Effects a. Counterbalancing Errors b. Noncounterbalancing Errors Example 1 (contd.) Example 1 (contd.) Counterbalancing Errors Example 2 Example 2 (contd.) Example 2 (contd.) Counterbalancing Errors Example 3 Example 3 (contd.) Counterbalancing Errors Example 4 Example 4 (contd.) Counterbalancing Errors Example 5 Counterbalancing Errors Example 6 Example 6 (contd.) Counterbalancing Errors Example 7 Example 7 (contd.) Counterbalancing Errors Example 8 Example 8 (contd.) Example 8 (contd.) Counterbalancing Errors Example 9 Counterbalancing Errors Example 10 Example 10 (contd.) Noncounterbalancing Errors Example Example (contd.)

LONG ESSAY QUESTIONS It has been said that dysfunctional (non-functioning) channels of popular representation represent the most serious challenges so that democratic development in Latin America. Do you agree alongside this assessment? Why? Why not? Is ?illiberal democracy? the future of Latin American politics? Present arguments in consideration of in addition to against this idea. Which side do you favor in addition to why? 3. Describe in addition to analyze processes of democratization in Latin America during the course of the twentieth century. How has democracy changed over time? What have become its defining characteristics?

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