Earnings management nas instituições particulares de solidariedade social

A manipulação contabilística constitui-se como uma problemática atual, relatada sob os mais diversos contextos. Este estudo descritivo pretende verificar a existência de Earnings Management no contexto das Instituições Particulares de Solidariedade Social (IPSS) e averiguar as razões (motivações) que levam a estas práticas. A amostra para este estudo é constituída por 14 instituições portuguesas, num total de 58 observações situadas entre os anos 2009 e 2014. Para a análise dos dados foi utilizada uma abordagem quantitativa, primeiramente através de estatística descritiva e correlacional. Para testar a existência de Earnings Management utilizou-se um modelo baseado no estudo de accruals agregados (Modelo de Jones - 1991) e um modelo complementar baseado na distribuição de frequência de resultados (Burgstahler e Dichev -1997). Os resultados permitem inferir a existência destas práticas neste setor e as motivações estarão relacionadas com a rendibilidade das instituições.

Fisheries co-management : ecological and social impacts. A case study of Northern Mozambique

Co-management, or participative management of fisheries, consists of returning or opening to the community the management of fisheries. This work, carried out in northern Mozambique, analyzed the ecological and social impacts of the implementation of co-management of fisheries. Firstly 198 species of fish were found and photographed and a guide to identification of species - essential to who works in the marine environment – was produced. Following, the spill-over effect was identified in a marine sanctuary. It occurred after 6 years and only for herbivore fishes and not to the carnivores. In order to evaluate co–management of fisheries effects, the captures of the entire province were analyzed. No differences were found in the diversity of the species caught, but an increase of the fish size was detected: this size was smaller in the fishing centers with no CCP (Community Fishing Councils), slightly bigger in the fishing centers with CCP and even bigger in the fishing centers with a more efficient management. At the same time it was observed that the size of the fish caught is bigger in the fishing centers further away from the markets. In addition to the ecological effects and the effects on fisheries, it was also analyzed the point of view of those who live the co-management. The socioeconomic factors that have a stronger influence in their perceptions are the age and the wealth. Finally and according to the CCP members, their main achievements are in the fisheries inspection and in the creation of conservation areas. Their main difficulties are the lack of means of transportation and the lack of recognition of the CCP's authority; both among the population and in the coordination with local authorities. This thesis pioneered in Mozambique in assessing the effects of Community sanctuaries and the effects of CCP on fisheries as well as by revealing the profile of the supporters of co-management and marine sanctuaries. Finally, an assessment of the matter of fact problems that the communities have to face when implementing co-management was also made.