Reflexão crítica sobre a redução das pensões no âmbito da convergência dos regimes da Caixa Geral de Aposentações e da Segurança Social

Dissertação de mestrado em Direito Tributário e Fiscal

A criação de um Tribunal Internacional Tributário como forma de superar limitações do Procedimento Amigável previsto no artigo 25.º da Convenção Modelo da OCDE

Dissertação de mestrado em Direito Tributário e Fiscal

Relevância do recurso de amparo na tutela direta dos direitos fundamentais: um olhar particular sobre a experiência cabo-verdiana

Dissertação de mestrado em Direito Administrativo

Tribunais nacionais e tutela jurisdicional efetiva: da cooperação à integração judiciária no contencioso da união europeia

Tese de Doutoramento em Ciências Jurídicas (área de especialização em Ciências Jurídicas Públicas).

WOS 8th international conference - Book of Abstracts

Proceedings book of the WOS 8th international conference - Book of Abstracts Edited by WOS2015 - University of Minho Includes biographical references and index.

Equity offerings, stock price crash risk, and the impact of securities regulation: international evidence

We examine whether earnings manipulation around seasoned equity offerings (SEOs) is associated with an increase in the likelihood of a stock price crash post-issue and test whether the enactment of securities regulations attenuate the relation between SEOs and crash risk. Empirical evidence documents that managerial tendency to conceal bad news increases the likelihood of a stock price crash (Jin and Myers, 2006; Hutton, Marcus, and Tehranian, 2009). We test this hypothesis using a sample of firms from 29 EU countries that enacted the Market Abuse Directive (MAD). Consistent with our hypothesis, we find that equity issuers that engage in earnings management experience a significant increase in crash risk post-SEO relative to control groups of non-issuers; this effect is stronger for equity issuers with poor information environments. In addition, our findings show a significant decline in crash risk post-issue after the enactment of MAD that is stronger for firms that actively manage earnings. This decline in post-issue crash risk is more effective in countries with high ex-ante institutional quality and enforcement. These results suggest that the implementation of MAD helps to mitigate managers’ ability to manipulate earnings around SEOs.

La dimensione di diritto fondamentale della maternità nel Diritto dell’Unione: politiche europee di conciliazione della vita famigliare e della vita professionale in tempo di crisi

Dissertação de mestrado em Direito da União Europeia

A protecção constitucional da família por via dos impostos: um estudo comparado entre o ordenamento jurídico Angolano e o ordenamento jurídico Português

Dissertação de mestrado em Direito Tributário e Fiscal

External and internal dynamics in the EU's counter-terrorism policy: a political and legal analysis

Tese de Doutoramento em Ciência Política e Relações Internacionais

Controlo e limites dos princípios constitucionais da proporcionalidade e da igualdade no contexto da inspeção tributária

Dissertação de mestrado em Direito Tributário e Fiscal

Self-esteem, assertiveness and resilience in adolescents institutionalized

The institutionalization of children and adolescents has been an increasingly visible problem in modern society. Unfavourable socio-economic conditions have been joining the behavior problems and school absenteeism. When the family fails in its competence for education, social security or the Court withdraws the child or adolescent to a host institution. The aim of this research was to characterize self-esteem, assertiveness and resilience of institutionalized adolescents in the northern region of Portugal and to establish associations with these dependent variables and gender, scholar level and duration of the institutionalization. For the purpose of this study a wider questionnaire was carried out, and validated with a smaller group. It was a transversal study following a predominantly quantitative methodology, with a convenience sample. The sample included 101 adolescents (55 female and 46 males) from eight institutions, aged between 11 to 21 years old (average 15.45). For self-esteem the Rosenberg Self-Esteem Scale (Rosenberg, 1965), already validate for Portuguese adolescents, was used. For assertiveness and resilience it was applied the Global Evaluation Scale of Assertiveness and the Global Evaluation Scale of Resilience (Jardim & Pereira, 2006) we previously adapted and validated for adolescents. Collected data was introduced in a SPSS database. A descriptive analysis was done to characterize the sample concerning all the variables. To establish associations between individual factors and dependent variables t test, correlations and non-parametric test were applied. Results indicated a relatively low self-esteem (28.03), with girls having a lower value than boys, without significant differences. No correlations were found between self-esteem and the time in the institution. Assertiveness of the sample is average (23.97) and higher for girls than boys, with a positive significant correlation with the scholar grade. Also the resilience is average (25.97), having girls a little lower mean than boys and no significant differences or correlations were found.

O acesso enquanto direito humano: relato da Conferência Federation of International Human Rights Museums

Centro em Rede de Investigação em Antropologia UID/ANT/04038/2013