A declaração de insolvência por atraso nas contas das sociedades comerciais

Um dos factos índice do estado de insolvência é o atraso, superior a nove meses, na aprovação e depósito das contas, se a tanto a entidade em causa estiver legalmente obrigada (cf. art. 20.º, n.º 1, h, do CIRE). Ora, o que nos propomos analisar na presente comunicação são, antes de mais, os pressupostos de que depende este indicador de insolvência, designadamente, as entidades abrangidas e as contas relevantes. Centrando-nos em especial nas sociedades comerciais, pretendemos analisar o processo de elaboração das contas, os órgãos para tanto competentes e os prazos a observar. Seguidamente, uma vez elaboradas as contas, devem as mesmas ser submetidas aos sócios para aprovação, depois de eventual controlo e parecer dos órgãos próprios. O passo final é o depósito e a publicidade das contas. Todavia, importa que na análise deste processo se tenham em conta as vicissitudes que podem condicionar os vários passos do processo, e os mecanismos instituídos para a sua (eventual) superação. Por fim, cabe avaliar como se compatibilizam as regras societárias sobre a elaboração, aprovação e depósito das contas, com a previsão do facto-índice referido para efeitos de insolvência

Meat yield of Bolinus brandaris (Gastropoda: Muricidae): comparative assessment of the influence of sex, size and reproductive status

The present study assessed the influence of sex, size and reproductive status on the meat yield (soft tissues proportion) of the purple dye murex (Bolinus brandaris) from the Ria Formosa lagoon (southern Portugal). During one year of monthly sampling (October 2008-September 2009), average meat yield of B. brandaris was 40.5 +/- 6.1% (range: 25.8-56.1% wet weight), with no significant differences between sexes. Relationships established between specimen size and soft parts weight indicated that both shell length and total weight are excellent indicators of meat yield. Significant differences in meat yield between size classes further reinforced the trend of increasing meat yield during ontogeny. Meat yield exhibited significant monthly variation and a similar temporal trend in both sexes, which were directly related to the reproductive status. Meat yield of B. brandaris was compared with that of other muricid species and the marked influence of the reproductive status on meat yield prompted a comparative assessment of the spawning season and peak of three sympatric muricids (B. brandaris, Hexaplex trunculus and Stramonita haemastoma). Overall, these findings have implications at diverse levels, including the management, regulation and inspection of this fishing/ harvesting activity and the commercialization and consumption of this seafood product.postdoctoral grant [SFRH/BPD/26348/2006]; Fundacao para a Ciencia e Tecnologia (FCT - Portugal); Fisheries Operational Programme (PROMAR); European Fisheries Fund [EFF 2007-2013]info:eu-repo/semantics/publishedVersio

Warehouse Storing and Collecting of Parts

This report deals with reducing the high costs resulting from the wear and tear of the fork-lifts used to store or collect items in a warehouse. Two problems were identified and addressed separately. One concerns the way items should be stored or collected at storage locations on the shelves of one corridor. The other problem seeks for an efficient way to define which fork-lift should operate on each corridor, and the order by which the fork-lifts should visit the corridors. We give to both problems formulations that fit in the framework of combinatorial optimization

Geochronology of the Arkanas Alkaline Province, Southeastern United States

The Arkansas alkaline province (AAP) consists of intrusive bodies ranging in lithology from carbonatite and lamproite through nepheline syenite. Apatite and titanite fission-track ages fall into two groups-101-94 Ma and ∼88 Ma. New Ar/Ar ages and those reported in the literature define a third age group of ∼106 Ma. Apatite and titanite fissiontrack ages are concordant, indicating rapid cooling due to the emplacement of these intrusions at high levels during a time of regional uplift. There is a relationship between age and petrology: (1) lamproites are emplaced at ∼106 Ma, (2) carbonatites and associated silica-undersaturated rocks are emplaced between 101 and 94 Ma, and (3) large nepheline syenite bodies are emplaced at ∼88 Ma. Chemical and isotopic data support the inference that the lamproites are derived from subcontinental lithosphere, while the other sequences are derived from the asthenosphere. The ages for the AAP and other conflicting information do not support the hypothesis that the AAP was formed by the passage of the North American plate over the Bermuda hotspot. A more likely explanation is that the magmatism was related to extension and reactivation of faults associated with the Mississippi graben

The design and performance of high-performance perforated fired masonry bricks

Fire perforated clay masonry units have been extensively used through years in masonry structures, particularly in masonry walls both for loadbearing and non-loadbearing purposes (partition walls and enclosures). The location of the masonry walls as external enclosure brings some physical requirements, which together with mechanical requirements are the basis of the design of hollow clay bricks. This chapter provides an overview of the design requirements and design concepts of hollow clay bricks, together with some recent trends arising in the framework of obtaining more sustainable constructive materials. It discusses the main issues related to the mechanical performance of the units and of the masonry assemblages under distinct loading conditions. As often the unreinforced hollow clay masonry is built in seismic prone regions, an emphasis is given to the seismic behavior of hollow clay brick masonry under combined vertical and lateral in-plane loading, being discussed the main seismic performance parameters

Evaluation of the in-plane seismic performance of stone masonry walls

Although traditional historic masonry walls can be viewed as unsuitable structures to undergo seismic actions, they, in fact, exist and frequently represent the major structural elements of ancient buildings. Brick unreinforced masonry walls have been widely studied both from experimental and numerical point of view, but scarce experimental information is available for stone masonry walls. Therefore, the present work aims at increasing the insight about the behavior of typical ancient masonry walls under cyclic loading. Besides the strength and stiffness characterization, information about nonlinear deformation capacity is provided in terms of ductility factor and lateral drifts, which represent a step forward for the new concepts of performance based design

Assessment of the in-plane shear strength of stone masonry walls by simplified models

The present work intends to represent a further step in the knowledge of ancient stone masonry walls through an experimental approach, from which only few information is available. The main results of an experimental program based on in-plane static cyclic tests conduct on masonry wall panels with distinct masonry bond are presented. It is also revealed that simplified models, often used to predict the lateral shear strength of brick masonry walls submitted to static in-plane lateral loading, are also valid for stone masonry walls. Besides, the prediction of the lateral strength by means of a novel equilibrium model is also pointed out

Modern masonry structures and earthquakes : reinforced or unreinforced?

The evolution of structural masonry is briefly reviewed, from old thrust line behavior to modern global behavior using shear walls. For modern structural masonry, the use of unreinforced, confined and reinforced masonry is addressed in seismic areas. A first focus is given to recent approaches towards the safety assessment of unreinforced masonry buildings and their performance in shaking table tests. Subsequently, building systems for modern masonry structures recently developed and tested at University of Minho are presented, one based on lightweight concrete blocks and another based on normal concrete blocks. The experimental and numerical work carried out is discussed and conclusions on the performance of the systems are given

The use of Keratin in biomedical applications

Keratins are naturally derived proteins that can be fabricated into several biomaterials morphologies including films, sponges and hydrogels. As a physical matrix, keratin biomaterials have several advantages of both natural and synthetic materials that are useful in tissue engineering and controlled released applications. Like other naturally derived protein biomaterials, such as collagen, keratin possess amino acid sequences, similar to the ones found on extracellular matrix (ECM), that may interact with integrins showing their ability to support cellular attachment, proliferation and migration. The ability of developing biomaterials that mimic ECM has the potential to control several biological processes and this is the case for keratin which has been used in a variety of biomedical applications due to its biocompatibility and biodegradability. This review describes the progress to date towards the use of keratin in the field of wound healing, tissue engineering and drug delivery applications, with highlight to reports of particular relevance to the development of the underlying biomaterials science in this area