Propriedades de investimento : A problemática das diferentes bases de mensuração no contexto dos grupos económicos. O caso particular da Sonae Sierra

Mestrado em ContabilidadeO alinhamento da normalização contabilística em Portugal pelas normas internacionais de contabilidade significou a introdução de novos conceitos no padrão nacional. Um deles é o das propriedades de investimento, que tem associada uma nova abordagem de mensuração, o modelo do justo valor. A presente dissertação tem por objetivo estudar a problemática associada à mensuração das propriedades de investimento tendo em conta as opções permitidas pela normalização contabilística nacional e internacional – custo histórico versus justo valor – no âmbito das contas consolidadas de um dos principais grupos económicos portugueses na área dos centros comerciais, a Sonae Sierra, que opera em diversos países, cada um dos quais com referencial contabilístico próprio. Os resultados indicam a falta de uniformização de conceitos e procedimentos contabilísticos relativamente a propriedades de investimento entre os países em que se localizam os diferentes componentes do grupo. Em referência à respetiva mensuração, o modelo do justo valor apresenta-se mais relevante que o modelo do custo, embora este não esteja sujeito ao risco que está inerente às estimativas exigidas pelo primeiro.The alignment of accounting standards in Portugal with international accounting standards meant the introduction of new concepts in national accounting standard. One of it is the investment properties which have associated a new approach to the measurement, the fair value model. The present study´s goal is to study the problems associated with the measurement of investment properties taking into account the options permitted under national and international accounting standards – historical cost versus fair value – in the consolidated financial statements of one of the major Portuguese company in the shopping centre sector, that operates in several countries, each of which with its own accounting tandards. The results show a lack of standardization of accounting concepts and procedures regarding investment properties between countries that are located in the different components of the group. In reference to the measurement, the fair value model appears to be more relevant than the cost model, although this is not subject to the risk that is inherent in the estimates required

Oraşe ecologice şi autosustenabile –o abordare sistemică din punct de vedere al disciplinelor peisagistice

Eco-urbanism involves a series of concepts and principles of planning, implementation and use of the elements of the system called City, generically called green technologies. These include: intelligent management of all urban utilities networks, wastedwater management and solid waste recycling systems andmanagement, passive energy building technology, clean energy technologies (solar, wind, hydropower or biogas technologies, etc.), rehabilitation and revitalization of depreciated or abandoned urban spaces, food and consumable objects production in a sustainable way.The present paper illustrates the importance of the fact that the city planning and the landscape planning involves knowledge applied from several areas listed above or not mentioned yet, which implies an overview of landscape architects onall these areas and the connections between them,both in territorial and urban planning, as well at the scale of the detailed landscape design

Variaţia coeficientului de adsorbţie a calciului ionic pe cationit cu grupări sulfonice

Determination of the adsorption coefficient is essential for all retention processes of ionic species on surfaces, to determine the process efficiency and influence of the various factors on the adsorption. Calcium ions are present in significant quantities in many natural waters, causing high values of hardness, implicitly restricting the possibilities of using these waters. Decreasing the content of ionic calcium from aqueous solutions can be done by retaining them on cation exchangers, soin the present paperwe chose a sulphonic resin -Dowex 50-to study the calcium adsorption from aqueous solutions of different concentrations. We determined both the values of the adsorption coefficient over time for each concentration in the dynamic process as well as the correlation between the amount of ion in the initial solution and that retained on the surface of the adsorbent, depending on the amount of resin used

Soluţii ecologice privind monitorizarea poluării atmosferice urbane cu ajutorul arborilor bioindicatori pe aliniamentele stradale principale din municipiul Iaşi

Recent data underline that the evolution of the urban environment in Iaşi was mostly based ondeveloping the street system infrastructurein detriment of the urban green areas, what ledinevitablyto the intensification of traffic and holding back the interest for developing in a sustainable mode a network ofurban green areas.In many European countries a program of monitoringinvolving bioindicating trees is already implemented, based on the response of these ”sentinel trees” to harsher life conditions of the intensetraffic and poluted streets compared to the rest of the green areas.The present study aims the importance of dendrological street plantations through their positive impact on the fight against direct pollution toward the pedestrian traffic.The observations were conducted in alignmentsplantations from three main boulevards in Iaşi, underlining the insufficiencyof woody vegetation, the precarious health state of most of the mature specimens, caused by improperly branch cutting, discontinuity of the greenvegetation lines or the lack of them. The paper will propose solutions and landscaping measures meant to improve the quality and safety of the pedestrian traffic along the considered boulevards

Studiu asupra capacităţii deşeurilor lemnoase de a reţine ionii metalelor grele din soluţii apoase, în condiţii dinamice

Wood residues are commonly used in the furniture industry and in agriculture, as composts' ingredients or in different techniques as absorbents, having a large specific surface and a chemical composition appropriate for achieving adsorption processes. As a result of previous experiments it is found that the activation by boiling in acidic solutions of sawdust, in addition to increasing the adsorption capacity, it does not add any color to the treated solutions. In the present study we tested the retention capacity of two heavy metal ions (Cu and Co) in solutions of different concentrations, on sawdust processed by grinding, sieving and activation in hydrochloric acid. As main results, copper ions were retained between 63.2 – 91.16% and cobalt ions, between 79.9 – 91.16%, considering the initial concentrations of the solutions

METHOD FOR NITRATE DETERMINATION IN WATER IN THE PRESENCE OF NITRITE

Abstract. The study relates to determination of nitrate in presence of nitrite in water and can be used in the quality monitoring of natural water (surface and groundwater), drinking water, water from fi sh farms and public aquaria where autonomous fi lters is used. The nature and quantity of reagents used have insignifi cant impact on natural waters and sewages. According to the investigation, the method includes the removal of nitrite from the solution/water with sulfaminic acid, the nitrate ion reduction to nitrite using a reducing mixture that contains Na 2 SO 4 and zinc dust in ratio of 100:5 and determining the nitrite with the Griess reagent