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Portugal and Spain have reformed their national standards to adapt them to the International Public Sector Accounting Standards (IPSAS). This paper explains the process of implementing the IPSAS for consolidated reporting in the two countries and the advantages and disadvantages which have emerged. The results highlight the role of the IPSAS in improving the quality and use of consolidated financial statements (CFS) and will be of interest to other countries that are intending to implement the IPSAS. This paper will be of value to academics and practitioners with an interest in IPSAS and in the use of consolidated financial statements (CFS). The authors describe the experiences of two European continental countries in the implementation of accrual basis providing important lessons for countries that are considering implementing accrual accounting and/or IPSAS. Findings from this study will help managers and policy-makers to decide about the use of CFS taking IPSAS as a reference. [ABSTRACT FROM AUTHOR]

In recent years, 'place-based' interventions have become influential in shaping economic development policy, especially at the European level. From the 2007 to 2013 programming period onwards, EU Cohesion policy, adopted a 'place-based' approach to encourage the competitiveness of all regions. Rather than spatially-blind interventions, the focus is on tackling territorial inequalities via a more sophisticated spatially-sensitive approach to stimulate economic change, at the local level. The challenge is that place-based policies are complex, risky and the performance indicators used to capture the achievements from EU Cohesion policy focus on direct results rather than expected policy change, making it hard to prove effectiveness and value for money. This paper contributes to ongoing academic and policy debates about how to capture the achievements of EU Cohesion policy, through an in-depth case study of 'place-based' interventions made via Interreg funding, to encourage cross-border cooperation between Spain and Portugal. The evidence illustrates that there is a need for novel approaches, which are conceptually informed and spatially sensitive to be able to capture not only the quantitative but also the qualitative achievements generated through EU 'place-based' interventions. [ABSTRACT FROM AUTHOR]

The family Rhinocerotidae, also referred to as 'true rhinoceroses', is one of the multiple perissodactyl lineages that have independently evolved large body sizes, lophodonty (fully developed crests between dental cusps), a simplified anterior dentition, and the molarization of the premolars. During the last decades, descriptions of novel fossil collections, the update of previously published ones, and taxonomic reviews through cladistic analyses have brought to bear a new, comprehensive perspective on the group, significantly increasing its recorded deep-time diversity. This paper reviews the historical development of the study of Rhinocerotidae in the Iberian Peninsula, provides an up-to-date compendium of the regional rhinoceros fossil record by gathering the available references, and presents an updated taxonomic framework. As a result, 27 out of the more than 200 rhinoceros species described in the literature worldwide inhabited the Iberian Peninsula, regionally ranging from the Oligocene to the Late Pleistocene. Their systematics, stratigraphic, and geographical ranges are detailed in the present article and the occurrences and geographical ranges illustrated. [ABSTRACT FROM AUTHOR]

This paper analyzes the impact that the Covid-19 pandemic has had on corrections and crime in the southern region of Europe formed by Spain and Portugal. The main mechanisms of transmission of Covid-19 are the physical proximity between people and the fact of sharing eventually infected targets. In prisons and other correctional contexts people live in close proximity and share the same facilities. As a result, the correctional context has proven to be a critical "hot spot" for the transmission of the Covid-19 pandemic in inmates and correctional staff. First, the magnitude of the infection and their associated health and psychosocial problems (prison incidents, social isolation...) are described. Second, the main sanitary, social, and correctional measures applied to prevent contagion and their related damages are presented (lockdown, use of communication technologies with families, etc.). Third, it is analyzed whether there has been a relationship between the confinement caused by the pandemic and the crime rates observed in Spain and Portugal during this same period. Finally, from the impact in corrections of pandemic and the actions taken to fight it, several important lessons are derived for the future improvement of correctional systems. [ABSTRACT FROM AUTHOR]

One of the ways hoteliers can gain a competitive advantage is by increasing their digital footprint, which includes a hashtag strategy. In fact, hashtags have become an integral part of social networks, but are often not properly implemented in the hotel sector. The purpose of this study is to explore the importance of hashtags as an effective tool for a hotel's online marketing strategy, with a particular focus on Instagram. The objective of this research is to provide an in-depth analysis of the hotel chains' Instagram accounts with the most followers in Portugal and Spain. To such end, ten hotel chains were analyzed in both countries. Desk research was carried out to identify the sample and to consider metrics such as: number of mentions, hashtag reach, likes, comments and followers. The hotel with the most Instagram mentions is the Ushuaia Beach Hotel in Spain and the Six Senses Douro Valley in Portugal. By means of this last example, results showed that the average of likes, and comments increased significantly with the use of hashtags. Therefore, it is possible to ascertain that the use of hashtags increases the engagement of followers with the hotel brand. [ABSTRACT FROM AUTHOR]

While most scholars analyze European Union politicization as a process that shapes public opinion, little attention has been paid to political strategies. In this article, I focus on politicization as an outcome of political work, the practice of carving out a space for agency in an environment that is constrained by institutional rules and intergovernmental power structures. Through an ethnographic analysis of the Juncker Commission's implementation of the Stability and Growth Pact in Italy, Spain, and Portugal in 2015–2017, I make three arguments. First, the Commission succeeded in redefining the rules of the Pact, without however challenging them. Second, this political work was enabled by conservative and social-democrat actors who neutralized each other. Third, political work contributed to a politicization of the Pact. The ethnographic narrative reveals two practices of politicization at play: (1) the purposeful exercise of political discretion vis-à-vis institutional rules; (2) the embrace of ideological and partisan conflict. [ABSTRACT FROM AUTHOR]

This article looks at how well different age groups are represented in the parliaments of Portugal, Spain, Italy and Greece. We focus on three periods – before, during and after the 'Great Recession' – assuming the economic turmoil has generated new demands channelled by new parties that have recently entered parliament or have had a surge during the crisis. Data comes from mass surveys carried out in each country and from MP biographies. The findings reveal relevant changes in Spain and Italy, with more young people in the parties that appeared or had a surge during the crisis, whereas in Greece and Portugal no relevant changes are observed. [ABSTRACT FROM AUTHOR]

The article examines the link between time effects and dealignment in Southern European countries, which allows us to assess the relative importance of short- and long-term factors on the political instability of the region during the Eurocrisis. First, we analyse life cycle, cohort and period effects on partisan identities across countries. Second, we investigate to what extent time-related factors have been responsible for the erosion of the vote in mainstream parties, especially during the crisis period, thus isolating the impact of time on general patterns of party system change. Our results show that electoral and partisan dealignment is fostered in particular by period effects, whereas age and cohort differences play a more limited role. In addition, there are also important differences across countries in terms of both evolution and intensity of time effects. [ABSTRACT FROM AUTHOR]

This study assesses the economic and environmental impacts that have arisen from the adoption and use of genetically modified (GM) insect resistant (IR) maize in Spain and Portugal in the 21 years since first planted in Spain in 1998. A total of 1.65 million hectares have been planted to maize containing these traits since 1998, with farmers benefiting from an increase in income of €285.4 million. For every extra €1 spent on this seed relative to conventional seed, farmers have gained an additional €4.95 in extra income. These income gains have mostly arisen from higher yields (+11.5% across the two countries using the technology). The seed technology has reduced insecticide spraying by 678,000 kg of active ingredient (−37%) and, as a result, decreased the environmental impact associated with herbicide and insecticide use on these crops (as measured by the indicator, the Environmental Impact Quotient (EIQ)) by 21%. The technology has also facilitated cuts in fuel use, resulting in a reduction in the release of greenhouse gas emissions from the GM IR maize cropping area and contributed to saving scarce water resources. [ABSTRACT FROM AUTHOR]

This article argues that patterns of civil society in post-authoritarian democracies are the result of divergent pathways to democracy. Through a comparison between contemporary Portugal and Spain, it is shown that revolutionary pathways to democracy have a positive impact on the self-organizing capabilities of popular groups. Two mechanisms contribute to this. First, the fact that the masses are the key actor in the revolutionary process results in greater legal recognition and institutional embeddedness between civil society organizations and the state. Second, as a consequence of changes in the social and economic structure, revolutions engender more inclusive democracies. This all leads to greater opportunities and resources for the civic action of the common people during the subsequent democratic regime. [ABSTRACT FROM PUBLISHER]