Impairment losses: causes and impacts

Purpose - To analyze recognition of impairment losses in tangible and intangible assets, and their relevance to investors in companies listed in the Lisbon and Madrid Stock Exchange (2007-2011).Methodology - Quantitative analysis of a panel data sample of 80 companies listed in the Lisbon and Madrid Stock Exchange (2007-2011) was carried out. Panel data linear and non-linear regression models were estimated.Findings - We found that the amount of impairment losses showed an upward trend, and that these losses are most significant among intangibles, especially goodwill (GW). We also found that the probability of recognition of impairment losses is positively influenced by the dimension of entities and negatively by market value (p < 0.10). Portuguese export-oriented companies have a higher probability of not recognizing impairments. However, Portuguese companies with higher market values have greater probability of recognizing impairment losses, contrary to the sample as a whole, in which the relationship is negative (p < 0.10). The results also suggest that there is a smoothing effect on results because of impairments, especially in IBEX35 companies. As to the relevance of impairment losses to market value, we confirm a significant negative relationship, in line with conclusions from previous studies.Originality/value - This study contributes to the introduction of the cultural factor in this analysis, highlighting the differentiated behaviors between Portuguese and Spanish companies

Responsabilidade civil pelo abandono afetivo nas relações paterno-filiais

TCC(graduação) - Universidade Federal de Santa Catarina. Centro de Ciências Jurídicas. Direito.Diante da complexidade atinente às relações familiares, em especial às relações paterno-filiais, e da premente necessidade de tutelar o direito de toda criança e adolescente ao seu pleno desenvolvimento para a vida em sociedade, visa o presente trabalho a consagrar a aplicação dos institutos da responsabilidade civil pelo não cumprimento dos deveres parentais perante sua prole, vista sob um prisma que lhe é peculiar. Por meio deste trabalho monográfico, buscar-se-á arrolar todo um arcabouço normativo e principiológico existente para garantir à criança e ao adolescente, enquanto sujeitos de direitos e seres em desenvolvimento, o direito à prestação afetiva e ao convívio familiar, tão essenciais à sua criação quanto o próprio alimento que lhe sustenta. Visualizar-se-ão as normas atinentes à configuração da responsabilidade civil por danos extrapatrimoniais, seus elementos, pressupostos e excludentes, tendo por escopo demonstrar que é legalmente permitida a condenação de genitores omissos quanto às suas obrigações perante os filhos, desde que observadas essas regras. Ao cabo, perquirir-se-á a aplicação fática dos institutos estudados quando submetidos ao crivo do Poder Judiciário de Santa Catarina e o atual ponto de vista do Superior Tribunal de Justiça acerca do assunto. Observando que não se faz cediço o entendimento pelos aplicadores do direito sobre o tema proposto, pretende-se, ainda, tecer algumas considerações sobre as dificuldades percebidas para a uniformização da compreensão em torno do assunto e sua consequente aplicação nas cortes brasileiras

The Media as a Window on the Past? The Impact of Television and Newspaper Consumption on Knowledge of the Democratic Transition in Portugal

This study seeks to expand our understanding of how the media increase the level of political information, by focusing on an understudied yet important learning outcome: knowledge of the political past. The article explores the factors underlying variation in the recognition of the leading actors in the transitional process in Portugal. The results show that television news and newspaper exposure foster recognition of these actors, but that media use interacts with personal experience of the transition (stronger effects among younger cohorts) and party identification (stronger impact on those who do not feel close to a political party)

The role of phonological processes in determining the vowel inventory of Brazilian Portuguese

This article deals with the non-final posttonic vowel subsystem of Brazilian Portuguese, specifically it questions if the high-mid vowels /e, o/ have undergone neutralization in this position. Three accounts have been provided so far to answer this question. Câmara Jr. (1999) proposes that the nonfinal posttonic subsystem is composed of four vowels /i, e, a, u/; Bisol (2003) advocates for a three-vowel subsystem /i, a, u/, and Ribeiro (2007) defends a five-vowel subsystem /i, e, a, o, u/. In this paper, I show that mid-vowel alternation in nonfinal posttonic context is the key to defining what the vowel subsystem is, which must be composed of five vowels /i, e, a, o, u/; however, differently to what has been proposed by Ribeiro (2007) for whom mid-vowel alternation is a case of lexical diffusion, I show that a rule-based approach is more explanatory of the phenomena

Videosthetics: The Relationship Between Video, Art, and Technology

https://digitalmaine.com/academic/1002/thumbnail.jp

Support in decision-making under uncertainty: a project risk assessment tool development and supplementary advances

A foremost dispute that persists on the contemporary world’s agenda is change. The on-going social/technological/economic changes create a competitive and challenging environment for companies to endure. To benefit from these changes, world economies partially depend on emerging Small and Medium Enterprises (SMEs) and their adaptability skills, and subsequently the development of an integrated capability to innovate has become the prime strategy for most of SMEs to subsist and grow. However, innovation and change are always somewhat bonded to an inherent risk development, which subsequently brings on the necessity of a revision of risk management approaches in innovative processes, whose importance SMEs tend to disregard. Additionally, little efforts have been made to improve and create empirical models, metrics and tools to assist SMEs managing latent risks in their innovative projects. This work seeks to present and discuss a solution to support SMEs in engaging on systematic risk management practices, which consists on an integrated risk assessment and response support web-based tool - Spotrisk® - designed for SMEs. On the other hand, an inherent subjectivity is linked with risk management and identification processes, due to uncertainty trait of its nature, for each individual perceives situations according to his own idiosyncrasy, which brings complications in normalizing risk profiles and procedures. This essay aims to bring insights concerning the support in decision-making processes under uncertainty, by addressing issues related with the risk behavior character among individuals. To address such issues, subjects of neuroscience or psychology are explored and models to identify such character are proposed, as well as models to improve presented tool. This work attempts to go beyond the restrictive aim of endeavoring on technical improvement dissertation, and in embraces an exploratory conceptualization concerning micro, small and medium businesses’ traits regarding risk characters and project risk assessment tools

Diálogo literário sobre a Guerra do Chaco em Augusto Roa Bastos e Augusto Céspedes

IX Congresso Brasileiro de Hispanistas realizado nos dias 22 a 25 agosto 2016Este trabalho tem o objetivo de fazer a análise comparativa entre o conto El pozo, do escritor boliviano Augusto Céspedes, e o capítulo sete “Destinados” do romance Hijo de hombre, do escritor paraguaio Augusto Roa Bastos. As duas narrativas apresentam episódios da Guerra do Chaco (1932- 1935). Este diálogo comparativo tratará do conceito de intertextualidade, já que os dois textos parecem estabelecer uma relação entre si em nível do contexto históricosocial que os dois representam. As duas obras mostram ações que ocorrem em um momento histórico partilhado em um mesmo espaço geográfico: o “Chaco”. O trabalho comparativo interpretativo de ditas obras buscará apresentar e analisar os aspectos semelhantes e distintos. Ambas narrativas elucidam o contexto histórico e buscam resgatar a identidade e memória coletiva dos dois países. Este trabalho apoiase principalmente nos referenciais teóricos da literatura comparada e no conceito de intertextualidade focada no texto, apontado por Kristeva, ou seja, a intertextualidade não exige contato entre os autores, pois, aqui, não há a intenção de verificar se Augusto Roa Bastos foi influenciado por Augusto Céspedes, mas sim, tratar das duas narrativas, encontrando nelas paralelos existentesUNILA­-UNIOEST

Planning the ‘government of change’: the 2018 Italian coalition agreement in comparative perspective

Coalition agreements in the Italian Second Republic have traditionally been pre-electoral, often long, compre-hensive but vague documents serving also as electoral manifestos for centre-right or centre-left coalitions. In this article, we analyse the 2018 post-electoral coalition agreement between the Movimento Cinque Stelle and Lega in comparative perspective, contrasting this agreement with former coalition programmes enforced since the mid-1990s in Italy and the pre-election manifestos published by these two political parties. The analysis reported here allow us to conclude that the first post-electoral coalition agreement in Italy is shorter than most centre-left documents, as vague as previous agreements and constitutes a compromise committing the Lega to less right-wing positions, the grillini to less progressive stances and both political forces to tone down their Eu-roscepticism. The extent by which these commitments are solid and longstanding is unknown.info:eu-repo/semantics/publishedVersio

Campaign individualisation before and after the Bailout: A Comparison between Greece and Portugal

The elections that took place in Greece and Portugal before and after the intervention of the so-called Troika allow us to examine to what extent the austerity period has affected the nature and style of electoral campaigns, especially in terms of individualisation. Our results show that campaigns in Greece and Portugal were quite different and that Greek candidates supported by the two main parties are more likely to emphasise their role. Yet the short-term impact of the crisis has been negligible, as there have been insignificant shifts in the communicative focus on the personalisation of the agendas and on the means used in the campaign after the intervention of the Troika

Utilização educativa da rede social orkut : um contributo para o estado da arte

Nesta comunicação vamos equacionar o potencial educativo das redes sociais a partir de uma revisão de literatura que envolveu a análise de estudos em que a rede social Orkut foi integrada com sucesso no elenco curricular do ensino superior e não superior. Começamos por conceptualizar o conceito de rede social virtual, para, na fase seguinte, apresentarmos a rede social Orkut destacando-se os princípios básicos que presidiram à sua criação bem como as funcionalidades técnicas que a individualizam e lhe conferem potencial para utilização no apoio ao ensino presencial e/ou a distância. Numa segunda fase apresentamos uma resenha de estudos já realizados com a rede social Orkut, no sentido de inventariar eventuais cenários de integração curricular destas novas ferramentas da Web social num processo de ensino e aprendizagem capaz de propiciar uma aprendizagem construtivista, em que o aluno passa a ser agente activo e responsável pela sua própria aprendizagem utilizando para isso um arsenal de ferramentas que contribuem não só para a pesquisa, mas também oferecem condições para que o conhecimento seja construído, partilhado e socializado no mundo global.CIED, FC