The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.

Accounting information, on the one hand, allows government officials to obtain better information to support greater decision making, transparency, and accountability. On the other hand, this financial information also allows local citizens more access to knowledge of how public resources are being managed and used by the local government entities. Measuring the pros and cons of this information may determine how certain officials remain in office while others do not. Financial Determinants in Local Re-Election Rates: Emerging Research and Opportunities is a collection of innovative research that assesses whether accounting information and other factors have an impact on electoral results, which in turn impact re-election in local government. While highlighting topics including political financing, voting behavior, and capital spending, this book is ideally designed for political analysts, politicians, government officials, researchers, policymakers, public policy managers, financial analysts, academicians, and students seeking current research on financial information and other factors having an impact on electoral results.

Las celulas eritroleucemicas Friend (celulas MEL) se han venido utilizando como un modelo para investigar los eventos moleculares que tienen lugar durante la diferenciacion de los eritrocitos, asi como para el estudio de distintos aspectos en el desarrollo de leucemias. Las lineas celulares MEL poseen caracteristicas moleculares similares a las de las celulas tumorales que crecen en los distintos organos hematopoyeticos. Un atributo extremadamente util de este modelo se basa en la capacidad de las celulas MEL para retomar el programa de diferenciacion mediante la utilizacion de inductores quimicos. A pesar del amplio uso en el analisis de la diferenciacion celular en investigacion basica o en ensayos clinicos, el modo de accion de los diferentes inductores quimicos es aun desconocido. Se ha sugerido que la activacion constitutiva de PU.1 es la causa principal del bloqueo de la diferenciacion. Sin embargo, estudios recientes demuestran que el modelo del antagonismo PU.1-GATA-1 necesita ser reemplazado por una compleja red de factores de transcripcion especificos y no especificos que funcionan en un delicado equilibrio para activar o reprimir el programa de diferenciacion eritroide."

Accounting information, on the one hand, allows government officials to obtain better information to support greater decision making, transparency, and accountability. On the other hand, this financial information also allows local citizens more access to knowledge of how public resources are being managed and used by the local government entities. Measuring the pros and cons of this information may determine how certain officials remain in office while others do not. Financial Determinants in Local Re-Election Rates is a collection of innovative research that assesses whether accounting information and other factors have an impact on electoral results, which in turn impact re-election in local government. While highlighting topics including political financing, voting behavior, and capital spending, this book is ideally designed for political analysts, politicians, government officials, researchers, policymakers, public policy managers, financial analysts, academicians, and students seeking current research on financial information and other factors having an impact on electoral results.