{"id":"https://openalex.org/W10558677","doi":null,"title":"Aspectos clave en la presupuestaci\u00f3n por devengo: las cargas de capital","display_name":"Aspectos clave en la presupuestaci\u00f3n por devengo: las cargas de capital","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W10558677","mag":"10558677"},"language":"es","primary_location":{"id":"mag:10558677","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=2761986","pdf_url":null,"source":{"id":"https://openalex.org/S4306523148","display_name":"Presupuesto y gasto p\u00fablico","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310322623","host_organization_name":"Instituto de Estudios Fiscales","host_organization_lineage":["https://openalex.org/P4310322623"],"host_organization_lineage_names":["Instituto de Estudios Fiscales"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Presupuesto y gasto p\u00fablico","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111617993","display_name":"Caridad Mart\u00ed","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Caridad Mart\u00ed L\u00f3pez","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5111617993"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.0028349,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":94,"max":96},"biblio":{"volume":null,"issue":"51","first_page":"243","last_page":"254"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7651000022888184,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7651000022888184,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.07919999957084656,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.039900001138448715,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-charges","display_name":"capital charges","score":0.9440000057220459},{"id":"https://openalex.org/keywords/capital-expenditure","display_name":"capital expenditure","score":0.48500001430511475},{"id":"https://openalex.org/keywords/public-budgeting","display_name":"public budgeting","score":0.8109999895095825}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3623407781124115}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:10558677","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=2761986","pdf_url":null,"source":{"id":"https://openalex.org/S4306523148","display_name":"Presupuesto y gasto p\u00fablico","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310322623","host_organization_name":"Instituto de Estudios Fiscales","host_organization_lineage":["https://openalex.org/P4310322623"],"host_organization_lineage_names":["Instituto de Estudios Fiscales"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Presupuesto y gasto p\u00fablico","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W130139464","https://openalex.org/W112579101","https://openalex.org/W188964753","https://openalex.org/W3005290781","https://openalex.org/W186196701","https://openalex.org/W187327998","https://openalex.org/W27967499","https://openalex.org/W77292069","https://openalex.org/W2760478821","https://openalex.org/W179436773"],"abstract_inverted_index":null,"counts_by_year":[{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
