Edition 41, Finance

Microinsurance: A Tool Against Poverty

By: Juliana Gudiño


“Microinsurance” is the generic name given to certain type of insurance designed specially to cover some contingencies faced by low-income people. Microinsurances should have special characteristics, such as small insured sums and low premiums. This is because the insured sums should be according to the patrimony of a low-income person, and the premium should be affordable. Another microinsurance key feature is that it should operate with extremely simplified mechanisms that reduce as much as possible administrative costs in order to keep low premiums. (Churchill, 2009).

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Edition 41, Human Resources

Do we know how to work as a team?

By: Víctor Hugo Luque

Year of the Olympics

The first Olympic Games in modern times were held in Athens in 1896. As of that date, every four years athletes from all over the world compete under the motto “faster, higher, stronger,” chosen by Baron Pierre de Coubertin, founder of the modern games. Since then, with the exception of the XII and XIII games that were canceled during the Second World War, the attention of the sports world has been focused on the competition held in the host city designated by the International Olympic Committee, as was the case of Mexico City in 1968.

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Accounting, Edition 41

Estimating Reasonable Value and Capital Cost in Emerging Markets

By: Paula Beatriz Morales Bañuelos

and Jorge Omar Moreno Treviño

The valuation of financial statements is fundamental for understanding the nature and dynamics of companies. Among the elements that pose the greatest difficulty in determining the value of the company, capital cost is basic for estimating and calculating the various items of the financial statements. This valuation can be somewhat challenging when the company operates in an emerging economy, because its situation may be incompatible with the methods applied in more developed markets.

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