WAML World Congress: Direito Médico Mundial em Portugal

Eis que existem boas notícias científicas em Portugal. O WAML World Congress é o maior e mais prestigiado congresso mundial de direito médico. E, desta vez, vai ter lugar em Portugal, mais em concreto na Cidade capital do Mondego, Coimbra, entre os próximos dias 2 e 7 de Agosto de 2015. O seu Presidente ou Chairman, será o especialista português em direito médico, professor da Faculdade de Direito da Universidade de Coimbra, Doutor André Gonçalo Dias Pereira. Especialista que já esteve a fazer um excelente Seminário em Barcelos, Escola Superior de Gestão do Instituto Politécnico do Cávado e do Ave, no dia 26 de Maio de 2014, com o título de “O Direito da Concorrência: análise de um caso real”. Tema que relacionou com a poderosa indústria farmacêutica, entre outros aspectos conexos. § Behold, there are good scientific news in Portugal. The WAML World Congress is the largest and most prestigious world congress of medical law. And this time, will take place in Portugal, more specifically in the Mondego capital city, Coimbra, between 2nd and August 7, 2015. The President or Chairman, will be the Portuguese expert in medical law professor Faculty of Law, University of Coimbra, Doctor André Gonçalo Dias Pereira. Specialist who has been doing an excellent Seminar in Barcelos, School of Management Cávado Polytechnic Institute and Ave, on May 26, 2014, with the title "The Competition Law: analysis of a real case." Theme related to the powerful pharmaceutical industry, and other related aspects.

Corruptos Submarinos: Portugal Envergonhado

Recordar é viver. O famoso caso de corrupção internacional ligado à compra e venda de submarinos pelo Estado português – e que ainda não está resolvido na sua totalidade, nomeadamente por cá – constitui um facto repugnante da história contemporânea da anti-corrupção, e da ética, também lusa que envergonha em profundidade Portugal a nível nacional, mas sobretudo internacional. E envergonha, quer o poder legislativo, quer o poder judicial, quer o poder executivo. Em Portugal, mas também na Alemanha, pois nem toda a informação criminal chegou às autoridades portuguesas como foi noticiado pelos próprios procuradores. § Remember is living. The famous case of international corruption linked to the purchase and sale of submarines by the Portuguese State - and that is still not resolved in its entirety, especially around here - is a disgusting fact of contemporary history of anti-corruption and ethics, also Portuguese who shames Portugal in depth at national level, but above all international. And shame either the legislature or the judiciary or the executive. In Portugal, but also in Germany, as not all criminal information came from the Portuguese authorities was as reported by their own attorneys.

The international harmonization process of public accounting in Portugal: the perspective of different stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

The internationally standardized process of public accounting: the perspective of different stakeholders in Portugal

New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).

Effects and determinants of household debt in Portugal

As the amount of debt has gradually increased, particularly in recent years, Portugal is currently one of the European countries exhibiting one of the highest levels of overall indebtedness, including in both sovereign and private sectors. Indeed, this condition is the outcome of increasing levels of debt assumed not only by the government, but also by companies and families, being the later mostly due to mortgage loans and due charges. This paper focuses on the study of borrowing by Portuguese households. The research has been made in respect to the notion of debt, the consequences of recent developments in debt, among other factors. In order to analyse the factors that are most associated with debt, a study was developed using two multiple regression models, one using a longer time series and another shorter, evaluating the effect of several variables, such as consumption, savings, unemployment, inflation and interest rates, in order to check whether they could be associated with a higher level of debt.