0000000000148803
AUTHOR
Rosa María Dasí González
Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…
Novel RNA viruses producing simultaneous covert infections in Ceratitis capitata. Correlations between viral titers and host fitness, and implications for SIT programs
The Mediterranean fruit fly (medfly), Ceratitis capitata is a highly polyphagous pest, which infests multiple species of fruits and vegetables worldwide. In addition to the traditional control with chemical insecticides, sterile insect technique (SIT) has been implemented in integrated programs worldwide, and has become an essential measure for the control of this pest. A key issue for SIT is to release sterile males that are sufficiently competitive with males from the wild population. Using sequence information available in public databases, three novel picornaviruses infecting medflies were discovered and named as C. capitata iflavirus 1 and 2 (CcaIV1 and CcaIV2), and C. capitata noravir…
El gasto público en discapacidad en la UE : estimación y análisis por culturas administrativas y modelos del Estado del bienestar
El objetivo de este trabajo es estimar y analizar el gasto público en materia de discapacidad en Europa, teniendo en cuenta que esta información no está disponible en las fuentes estadísticas accesibles de forma explícita. Las fuentes de datos utilizadas para estimar el gasto público en materia de discapacidad se definen en dos clasificaciones funcionales diferentes: el Sistema Europeo de Estadísticas Integradas de Protección Social (SEEPROS) y la Clasificación Funcional del Gasto de la Administración Pública (COFOG). El período analizado es 2005-2013, lo que nos permite estudiar la evolución desde los años previos a la crisis económica hasta los últimos datos disponibles. Se han identifica…