The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters

The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.

Development of a magnetic resonance compatible wrist device for the analysis of movement encoding in the brain

Tese de mestrado integrado em Engenharia Biomédica e Biofísica, apresentada à Universidade de Lisboa, através da Faculdade de Ciências, 2016

A Global Analysis of of Imperfect Competition in the Banking Systems and the Latest Israeli Regulation Dealing with Market Failures. ACES Working Paper No. 3, 2007

The high concentration of the banking sector is a cross-border phenomenon that has high impact on local and global economies. This paper's main goal is to analyze the factors that impact concentration in the banking systems around the globe. The innovation of this paper is that we combined economic, "economic environment", and culture variables as explanatory variables for this analysis. We found among other things that regulation in the banking system is helpful in order to keep it competitive. We also found that when the society has more individual values rather than collective ones, its banking sector is less concentrated. In the second part of the paper we focused on the Israeli case, showing that although recent indicators of the Israeli banking system indicate a higher level of concentration and lower level of competition, it seems that the recent trend is moving toward less concentration and higher competition.

Migration and Asylum Data for Policy-making in the European Union – The problem with numbers. CEPS Liberty and Security in Europe No. 89/March 2016

Among many other problems, the migration, humanitarian and policy crises in the European Union in 2015 and early 2016 have highlighted a pressing need for reliable, timely and comparable statistical data on migration, asylum and arrivals at national borders. In this fast-moving policy field, data production and the timeliness of dissemination have seen some improvements but the sources of data remain largely unchanged at national level. In this paper the author examines the reasons for some of the problems with the data for policy and for public discussion, and makes a set of recommendations that call for a complete and updated inventory of data sources and for an evaluation of the quality of data used for policy-making.

(Table 1) Crystal sizes of measured samples from the Bush Hill region in the Gulf of Mexico and from ODP Leg 204 at the Hydrate Ridge offshore Oregon

The grain sizes of gas hydrate crystallites are largely unknown in natural samples. Single grains are hardly detectable with electron or optical microscopy. For the first time, we have used high-energy synchrotron diffraction to determine grain sizes of six natural gas hydrates retrieved from the Bush Hill region in the Gulf of Mexico and from ODP Leg 204 at the Hydrate Ridge offshore Oregon from varying depth between 1 and 101 metres below seafloor. High-energy synchrotron radiation provides high photon fluxes as well as high penetration depth and thus allows for investigation of bulk sediment samples. Gas hydrate grain sizes were measured at the Beam Line BW 5 at the HASYLAB/Hamburg. A 'moving area detector method', originally developed for material science applications, was used to obtain both spatial and orientation information about gas hydrate grains within the sample. The gas hydrate crystal sizes appeared to be (log-)normally distributed in the natural samples. All mean grain sizes lay in the range from 300 to 600 µm with a tendency for bigger grains to occur in greater depth. Laboratory-produced methane hydrate, aged for 3 weeks, showed half a log-normal curve with a mean grain size value of c. 40 µm. The grains appeared to be globular shaped.

The USSR Foreign Ministry : senior officials.

"LDA 89-10851."

In the council, regular session 1913-14 : Council Bill no. 255, introduced by Mr. Fletcher : first reading Oct 31, 1913; second reading Nov. 4, 1913; referred to Committee on Legislation : An ordinance [regarding motion pictures].

Bostwick, A.L. Censorship of motion picture films. Report to the City Council; p. 5-17.

A comparison of systems' reliability in the case of redundancy in individual components as a whole

"Izvestiya Akademii Nauk SSR, OTD, Energetika i avtomatika (Communications of the Academy of Sciences USSR, Department of Technical Sciences. Power engineering and automation) no. 3, 1959, pp. 176-178."

Finland reveals her secret documents on soviet policy, March 1940 - June 1941. The attitude of the USSR to Finland after the peace of Moscow.

On cover:... Official Blue-white book of Finland...

Account of the activity of the All-Union Entomological Society of the Academy of Sciences of the USSR for 1963.

Translation of an article in Entomologicheskoye obozreniye, v. 43, no. 2, 1964, p. 484-487.

Journal of analytical chemistry of the USSR.

Translation of Zhurnal analiticheskoĭ khimii.

Livestock feed balances for the USSR /

Includes bibliographical references.