European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature [PDF]
Ovidius University Annals: Economic Sciences SeriesThe present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments
Ioana Gemenel +1 more
doaj
Apoyo a la gestión de comités de agua potable: Experiencias de fortalecimiento a comités de agua potable con gestión comunitaria en Bolivia y Colombia [PDF]
, 2006 Los comites de agua potable son una realidad para miles de familias en America Latina. Estas organizaciones comunitarias abastecan a familias en el area rural, en los centros poblados rurales y en las aréas peri-urbanas de las grandes ciudades.
Ampuero, Raul (ed.) +2 more
core
Financial Accountability &Management, Volume 42, Issue 1, Page 141-150, February 2026.ABSTRACT The appointment of the new European Commission for the period 2024–2029 is a critical opportunity to establish a governance model that can address the Union's evolving challenges, ranging from fiscal sustainability and digital transformation to climate imperatives and democratic legitimacy.
Bernardino Benito +2 more
wiley +1 more source
As influências dos atores institucionais na adoção do SNC-AP em Portugal [PDF]
, 2019 Dissertação, Mestrado, Contabilidade e Fiscalidade, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2019Este estudo tem o objetivo de analisar as influências dos atores institucionais na adoção do SNC-AP em Portugal.
Matos, Ana Rita Ribeiro de
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False consensus beliefs and populist attitudes
Political Psychology, Volume 47, Issue 1, February 2026.Abstract A well‐established finding from social psychology is that people tend to hold “false consensus beliefs,” that is, they regularly overestimate how many others agree with their own opinions. However, the consequences of such beliefs for citizens' assessment of democratic legitimacy are still largely unexplored.
Nils D. Steiner +2 more
wiley +1 more source
How budget trade‐offs undermine electoral incentives to build public housing
American Journal of Political Science, Volume 70, Issue 1, Page 202-220, January 2026.Abstract Housing shortages and rising rents have increased demands for affordable housing. In this paper, we examine whether electoral constraints can undermine local politicians' incentives to build public housing. Empirically, we draw on the full‐count census of all housing built in Germany, data on 19,685 local elections between 1989 and 2011, and ...
Hanno Hilbig, Andreas Wiedemann
wiley +1 more source
Policians also use accounting information, but of a different kind [PDF]
, 2014 A
Christiaens, Johan
core +1 more source
Halophyte‐Derived Kushneria Strains Enhance Salt Tolerance and Rhizosphere Dynamics in Cabbage
Plant, Cell &Environment, Volume 49, Issue 1, Page 531-549, January 2026.ABSTRACT Halophytic plants harbour salt‐tolerant bacteria that enhance resilience to salinity. In this study, two highly halotolerant Kushneria isolates, K. konosiri (Kk) and K. marisflavi (Km), were obtained from the halophyte Suaeda maritima. Both strains tolerated up to 25% NaCl and promoted Arabidopsis thaliana growth under salt stress by producing
Yuxin Peng +3 more
wiley +1 more source
A adopção das IPSAS em Portugal conduzirá necessariamente ao relato de informação financeira comparável no âmbito do Sector Público Administrativo? [PDF]
, 2014 Jornadas realizadas em Leiria de 6-8 de fevereiro de 2014As demonstrações financeiras públicas podem ser menos comparáveis do que os seus utilizadores, habitualmente, presumem.
Pinho, Carlos, Santos, Paula Gomes dos
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IPSAS for European Union member states as starting points for EPSAS – analysis of the discourses among countries and stakeholders [PDF]
, 2019 Purpose – The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU).
Polzer, Tobias, Reichard, Christoph
core +1 more source