A comparison of the IAS and the accounting standards in Europe and US for the real estate industry

In June 2000 the European Commission issued an updated strategy on accounting harmonisation, which was approved in June 2002 by the European Parliament. The regulation 1606/2002 states that by 2005 all listed companies in the European Union, including banks and insurance companies should conform to the international accounting standards (IAS). As a consequence it is important to analyse national standards in Europe and ensure the convergence to international standards in the best possible manner for each country and industry. There is little authoritative literature regarding the principles of accounting for the real estate industry in Europe. Real estate industry is a sector that raises special accounting issues, such as: the costing of inventories, the timing for classifying an inventory as finished goods, the timing for the recognition of cost of sales, the value and timing for recognition of revenues and the accounting of customer's guarantees. The Financial Accounting Standard Board (FASB) and the American Institute of Certified Public Accountants (AICPA) publishes specific guidelines and pronouncements dedicated to real estate issues. However there is nothing similar in European Union countries, or in the IAS (which apply to all industries). As a consequence, this paper takes the point of view of an investor or a property developer, surveys the IAS that relate to real estate development major accounting issues, and simultaneously compares each of the issues with the present accounting standards in the USA, in three major players in Europe (France, UK and Germany) and Portugal, a small country that is rarely studied. This work aims to find out how satisfactory the IAS are for standardising the accounts of real estate developers and how far the various countries analysed are from the required new standards. Therefore, it is apparent that this research is useful for property developers, accountants, and accounting regulators. We conclude that the implementation of the IAS allow for significant discretion in the Real Estate industry and consequently, in spite of some convergence across nations, it is unlikely to find uniformity of accounting across companies of this sector that engage in similar activities

Custos de violência

O material apresenta a estimativa de gastos com custos diretos da violência segundo Briceño-León (2002)1.0Ministério da Saúde do BrasilOrganização Panamericana de Saúde (OPAS

Índices de violência

O recurso educacional apresenta dados sobre violência intrafamiliar.1.0Ministério da Saúde do BrasilOrganização Panamericana de Saúde (OPAS

Rede de proteção de atenção domiciliar

Apresenta modelo de rede de proteção que atende: crianças, adolescentes, adultos, população LGBT e idosos1.0Ministério da Saúde do BrasilOrganização Panamericana de Saúde (OPAS

Estimating bankruptcy using neural networks trained with hidden layer learning vector quantization

The Hidden Layer Learning Vector Quantization (HLVQ), a recent algorithm for training neural networks, is used to correct the output of traditional MultiLayer Preceptrons (MLP) in estimating the probability of company bankruptcy. It is shown that this method improves the results of traditional neural networks and outperforms substantially the discriminant analysis in predicting one-year advance bankruptcy. We also studied the effect of using unbalanced samples of healthy and bankrupted firms. The database used was Diane, which contains financial accounts of French firms. The sample is composed of all 583 industrial bankruptcies found in the database with more than 35 employees, that occurred in the 1999-2000 period. For the classification models we considered 30 financial ratios published by Coface available from Diane database, and additionally the Beaver (1966) ratio of Cash Earnings to Total Debt, the 5 ratios of Altman (1968) used in his Z-model and the size of the firms measured by the logarithm of sales. Attention was given to variable selection, data pre¬processing and feature selection to reduce the dimensionality of the problem

João das Neves

Fala originalmente publicada no livro Brecht no Brasil: experiências e influências, organizado por Wolfgang Bader e lançado em 1987 pela editora Paz e Terra, que se encontra hoje esgotado

Visual and Musical Aspects

OE/EAT/UI0693/2014 SFRH/BPD/62918/2009DharmaSun, the online platform for Tibetan Buddhist Teachings created by the Tibetan Buddhist teacher Chökyi Nyima Rinpoche emerged from the wish to make the Buddha’s teachings available to everyone, especially Westerners. The Triple Excellence wisdom teaching, conveyed from Green Tara to recognized masters, consists of daily instructions for visualisation, mantra singing and meditation over a three year period. This paper focuses on the elaborate visual practices and the musical aspects of mantra singing with the aim of establishing a m bridge between oriental and occidental philosophy. Since ancient times one can distinguish two opposite forms of logos: a musical logos of Heraclitean-Pythagoric origin and a semantic logos of Parmenidean-Aristotelic origin. In Western thought the semantic logos prevailed. The paper will focus on the claims for a reestablishment of the defeated musical logos by two contemporary philosophers: the Spanish María Zambrano, and the Portuguese Fidelino de Figueiredo. According to Figueiredo words oppose a logical game to an emotional spillover, but music has the means to transform pain in transcendent beauty, without denying the pain or dehumanising our condition. Going beyond the traditional ways of Western philosophy Zambrano proposes a musical form of reasoning she beautifully called poetical reason.publishersversionpublishe

O uso das tecnologias na formação de atores em Porto Velho-RO

Monografia (graduação)—Universidade de Brasília, Instituto de Artes, Departamento de Artes Cênicas, Programa Pró-licenciatura, Licenciatura em Teatro a Distância, 2012.A formação de ator em Porto Velho ainda é carente, pois não existem cursos de nível técnico e nem superior, apenas o curso profissionalizante oferecido pelo grupo Abstractus, através do Ponto de Cultura Ponto de Inicio. O uso da tecnologia na sociedade vem cada vez mais tomando espaço, seja por meio da internet, câmera digital, filmadoras e etc. O Ponto de cultura tem como projeto o Ponto de inicio que incentiva e proporciona às pessoas essa formação e disseminação da cultura através do uso das tecnologias. Esta pesquisa tem por objetivo analisar a importância do uso da tecnologia na formação do ator no município de Porto Velho/RO. Trata-se de pesquisa de caráter exploratório e descritiva. Os sujeitos da pesquisa foram 5 alunos do Projeto Ponto de Inicio oferecido pelo grupo Abstractus no ano de 2011. Os dados foram obtidos através de um questionário contendo perguntas abertas e fechadas. Os resultados apontaram que 100% fizeram uso de tecnologia durante a formação de ator, 40% utilizaram câmeras digitais, computador e celular, 100% utilizavam esse tipo de tecnologia, 40% usavam como meio de lazer, diversão e projetos pessoais, 60%n o tiveram dificuldades em utilizar as tecnologias, 60% produziram os vídeos utilizando às tecnologias. ___________________________________________________________________________ ABSTRACTThe formation of an actor in Porto Velho is still lacking, because there are no courses or technical level and higher, only the professional course offered by the group Abstractus through the Culture Point Home. The use of technology in society is increasingly taking place, either through the Internet, digital camera, camcorders and so on. The point of culture is to project the starting point that encourages and gives people the training and dissemination of culture through the use of technology. This research aims to analyze the importance of using technology in the training of the actor in the city of Porto Velho / RO. This research was exploratory and descriptive. The subjects were five students from Design Point Home Abstractus offered by the group in 2011. Data were collected through a semi-structured instrument containing closed and open questions. The results showed that 100% made use of technology during the formation of actor, 40% used digital cameras, computers and mobile phones, 100% already used this type of technology, 40% used as a means of leisure, entertainment and personal projects, 60% had no difficulty in using the technology, 60% produced the video using the technologies

JOSÉ MARIA CORRÊA DE FRIAS, UM EDITOR PORTUGUÊS NO BRASIL

Logo nos recordámos do capítulo que ao mesmo Corrêa de Frias foi dedicado pelo Visconde Sanches de Frias, nas suas Memórias Literárias (Lisboa, 1907)

Literaturas africanas de língua portuguesa

Comunicação ao VI Encontro Nacional de Professores Universitários de Literatura Portuguesa - Assis, 16 a 18 de agosto de 1978.