Os impostos diferidos no balanço: estudo de caso

Este estudo desenvolve-se em torno da problemática dos Impostos Diferidos (l D), mais concretamente no "como" e "porquê" dos l D no balanço. Porque o reconhecimento de ID se faz depender do tipo de relação entre contabilidade e fiscalidade, mais concretamente da influência desta no momento da definição e seleção das políticas contabilísticas, a resposta ao porquê dos ID carece ser estudada numa dupla perspetiva, a normativa e a empírica. Para tanto, a investigação foi delineada a partir de um estudo de caso do tipo descritivo e explicativo, com base num conjunto de empresas especialmente selecionadas. O trabalho realizado permitiu concluir que a razão dos ID está nos diferentes objetivos da contabilidade e fiscalidade e que os ID potencialmente identificados são em número muito superior aos efetivamente reconhecidos. Das empresas analisadas apenas sete reconheceram, no período observado, ID no balanço e destes, os Passivos por Impostos Diferidos (PID) surgem em maior número e com um peso relativo significativamente maior comparativamente aos Atívos por Impostos Diferidos (AID). No que respeita às razões que os originaram, os resultados mostram que os PI D são justificados pêlos subsídios ao investimentos e excedentes de revalorização enquanto os Al D encontram a razão de ser em prejuízos fiscais reportáveis, ajustamentos de transição de normativo e em imparidades em clientes e inventários.info:eu-repo/semantics/publishedVersio

Comparing water relations and stomatal regulation of Touriga Nacional and Syrah under mild water stress

Proceedings - IX International Terroir Congress, 2012Aiming to compare the physiological responses of the Portuguese red variety Touriga Nacional (TN) with Syrah (SY), we studied during the 2007 growing season five-year-old grapevines growing in a commercial non-irrigated vineyard located at the Lisbon winegrowing region. Predawn (Ypd) and midday (YM) leaf water potential, leaf stomatal conductance (gs) and photosynthetic rate (A) were periodically measured between fruit set and harvest. Ypd displayed a decreasing pattern throughout the growing cycle from -0.10 MPa at flowering to -0.44 MPa at harvest. Both varieties showed similar values except during the two measurements made in August when TN presented significantly higher values than SY. Ymid also showed a decreasing pattern from the end of June towards harvest date, with significant differences between varieties being observed during the ripening period, with SY showing lower values than TN. A measured either at mid-morning and midday presented, for most part of the cases, lower values in SY than in TN, although the differences were only significant during the ripening period. gs pattern was parallel to A and, in general, the relative differences between varieties mirrored those reported for A. No significant effect of the variety was detected on the relationships between A or gs measured at mid-morning and Ypd. However, when analyzing the set of data collected at midday it was observed that the regression lines of the relationships between A or gs (dependent variables) and Ypd (independent variable) presented a significantly higher slope in SY as compared to those showed by TN. These results show that the rate of decrease of A and gs with the decrease of Ypd was lower in TN than in SY suggesting that the two varieties have different stomatal regulation, with a more “optimistic” behavior in TN

Os impostos diferidos no balanço: estudo de caso

Este estudo desenvolve-se em tomo da problemática dos Impostos Diferidos (10), mais concretamente no "como" e "porquê" dos ID no balanço. O reconhecimento de ID faz-se depender do tipo de relação entre contabilidade e fiscalidade, mais concretamente da influência desta no momento da definição e seleção das políticas contabilísticas, pelo que a resposta ao porquê dos ID carece ser estuda numa dupla perspetiva, a normativa e a empírica. A investigação foi delineada a partir de um estudo de caso do tipo descritivo e explicativo, com base num conjunto de empresas especialmente selecionadas. O trabalho realizado permitiu concluir que os ID são justificados pêlos diferentes objetivos da contabilidade e fiscalidade e que os ID potencialmente identificados são em número muito superior aos efetivamente reconhecidos. Das empresas analisadas apenas sete reconheceram, no período observado, ID no balanço e destes, os Passivos por Impostos Diferidos (PID) surgem em maior número e com um peso relativo significativamente maior comparativamente aos Ativos por Impostos Diferidos (AID). Relativamente às razões que os originaram, os resultados mostram que os PID são justificados pêlos subsídios ao investimento e excedentes de revalorização enquanto os AID com prejuízos fiscais reportáveis, ajustamentos de transição de normativo e imparidades em clientes e inventários.info:eu-repo/semantics/publishedVersio

Dynamics of soil and canopy temperature: a conceptual approach for Alentejo vineyards

Context and purpose of the study - Climate change imposes increasing restrictions and risks to Mediterranean viticulture. Extreme heat and drought stress events are becoming more frequent which puts in risk sustainability of Mediterranean viticulture. Moreover row crops e.g. grapevine for wine, are increasingly prone to the impact of more intense/longer exposure time to heat stress. The amplified effects of soil surface energy reflectance and conductance on soil-atmosphere heat fluxes can be harmful for leaf and berry physiology. Leaf/canopy temperature is a biophysical variable with both physiological and agronomic meaning. Improved comprehension of spatial and temporal dynamics of soil and leaf/canopy temperature (thermal microclimate) in irrigated vineyards can support improved crop and soil monitoring and management under more extreme and erratic climate conditions. In this work we propose a conceptual approach to integrate information on major soil-vine-atmosphere interactions under deficit irrigation. Ultimately a conceptual model based on temperature relations is proposed to support assessment of the impact of air and soil temperatures on canopy and berry temperatures, leaf senescence and gas exchange. This model may support Decision Support Systems (DSS) for canopy and soil management and irrigation scheduling in Mediterranean vineyards. In addition a set of temperatures (e.g. canopy, soil) are proposed to feed the conceptual models to support the DSSinfo:eu-repo/semantics/publishedVersio

Canopy and soil thermal patterns to support management of irrigated vineyards

Irrigated viticulture expanded fast in Southern European countries such as Portugal to optimize berry yield and quality and to increase vine’s longevity. However, intensive irrigation increases pressure over the local and regional water resources, that are getting scarcer, and increases also management costs. Additionally, row crops such as grapevine, are more vulnerable to heat stress due to the additional effects of soil heat fluxes which can negatively influence canopy and berry thermal condition. Therefore, a better understanding of grapevine responses (diurnal and seasonal) to environmental factors (air temperature, soil water) and agronomic practices (deficit irrigation, soil management) are on demand by the industry. Ground based thermography was used to monitor the vertical profile of canopy temperature as well as soil temperature patterns along the day and season as means to assess plant water status and predict risks of heat stress damage. As part of the EU-INNOVINE project, field trials were carried in 2013, 2014 and 2015 in Alentejo (South Portugal). We examined the diurnal and seasonal response of two V. vinifera varieties Aragonez (syn. Tempranillo) and Touriga Nacional subjected to sustained deficit irrigation (SDI), and regulated deficit irrigation (RDI, about 50% of the SDI). Diurnal canopy (TC), and soil surface (Tsoil) temperatures were assessed by thermography. Punctual measurements of leaf temperature with thermal couples, leaf water potential and leaf gas exchange were also done. TC values were above the optimal temperature for leaf photosynthesis during part of the day light period (11:00-14:00h to 17:00h), especially under stressful atmospheric conditions (high VPD, high Tair) and under regulated deficit irrigation. Tsoil was on average about 10-15°C higher than TC. We found strong correlation between TC (derived from thermography) and major physiological traits (leaf water potential and leaf gas exchange). Our results suggest that Tc can be explored as a simple but robust non-intrusive thermal indicator of grapevine performance and also as a parameter to feed grapevine growth models and to estimate heat and water fluxes in irrigated vineyardsinfo:eu-repo/semantics/publishedVersio

Can soil water content be used as a predictor of predawn leaf water potential for deficit irrigation scheduling? A case study at Alentejo wine region

Context and purpose of the study: Water and heat stress impose new challenges to irrigation management in the Mediterranean areas. This reality has a major impact on the vineyard ecosystem, particularly on the scarce water resources of the Alentejo region (South Portugal). To mitigate this problem, irrigation management should focus on optimizing yield and fruit quality per volume of water applied. This work aims to discuss the use of predawn leaf water potential and soil water status relationships as a decision tool for irrigation management taking as basis data from a field trial where two deficit irrigation strategies were comparedinfo:eu-repo/semantics/publishedVersio

Is early defoliation a sustainable management practice for mediterranean vineyards? case studies at the portuguese Lisbon winegrowing region

Context and purpose of the study - Recently early defoliation (ED) has been tested in several highyielding grapevine varieties and sites aiming at reducing cluster compactness and hence, regulating yield and susceptibility to botrytis bunch rot infection. The reported results have been generally positive, encouraging growers to use this canopy management technique as an alternative for replacing the conventional time-consuming cluster thinning and, simultaneously, as a sustainable practice to reduce the use of fungicides. However, ED increases berry sunburn risks and/or can induce carry-over effects on vigor and node fruitfulness as shown in the two case studies reported in this work. Material and methods- Two ED experiments were set up at a commercial vineyard located in the Lisbon winegrowing region with the varieties Aragonez, syn. Tempranillo (2013-2015) and Semillon (2018). In both experiments the ED treatment was compared with the non-defoliated (ND; control) using a randomized complete block design with 4 replicates per treatment. The ED treatment consisted of the removal of 5-6 basal leaves and any laterals at pre-flowering. Vegetative (leaf area and pruning weight) and reproductive components (%fruit-set, cluster number, cluster weight, yield) and berry composition were assessedinfo:eu-repo/semantics/publishedVersio

Comportamento de vigas - coluna em situação de incêndio: uma nova proposta de cálculo simples alternativa ao EC3

A parte 1-1 do Eurocódigo 3 foi recentemente alterada relativamente à verificação da segurança de vigas-coluna e de vigas sujeitas a encurvadura lateral. A fim de se estudar a possibilidade de se ter, na parte 1-1 e na parte 1-2 daquele Eurocódigo, a mesma abordagem para a verificação de vigas-coluna, foi realizado pelos autores, num artigo anterior, um estudo numérico, que concluiu que a nova abordagem (parte 1-1) pode ser usada em caso de incêndio. Foi também proposto, pelos autores noutro artigo recente, uma melhoria da análise da encurvadura lateral de vigas em situação de incêndio, usando uma abordagem similar à utilizada na parte 1-1 do Eurocódigo 3. No presente artigo foi usada a nova abordagem para a encurvadura lateral, com as fórmulas de verificação da segurança de vigas-coluna a temperaturas elevadas baseadas na prEN 1993-1-1 bem como com as fórmulas da prENl993-1-2. Em ambos os casos os resultados melhoraram significativamente relativamente aos resultados numéricos

Tempranillo physiological and agronomical responses to heat and drought stress – perspectives on its vulnerability under climate change scenarios

With the aim to characterize the ability of Tempranillo grapevines, one of the most widely used varieties in Spain and Portugal, to withstand drought and heat stress, ecophysiological and agronomical data from irrigation experiments conducted in the hot and dry region of Alentejo, south of Portugal, are presented. The impact of different irrigation treatments on physiological parameters (leaf water potential, photosynthesis, and stomatal conductance) and water use efficiency are showed. Leaf senescence observed in non-irrigated and deficit irrigated plants and its consequences on cluster exposure and berry temperature are compared with those of fully irrigated plants. The consequences on berry ripening and juice composition are discussed in order to evaluate the vulnerability of Tempranillo to the expected global climatic changeinfo:eu-repo/semantics/publishedVersio