Divulgação de informação sobre os ativos intangíveis: evidência empírica nos bancos em Portugal no período 2001-2009.

The main objectives of this investigation is to analyze the disclosure of information about intangible assets during a period of nine years, namely the extension or level, as well as their evolution and possible alterations verified upon them, that derived from the adoption in 2005, of the international norm in order to elaborate the consolidated accounts of banks. Through the verification of the disclosure of intangible assets. Taking into account items from International Accounting Standard (IAS) 38 from the International Accounting Standards Board (IASB), the consolidated financial statements from seventeen banks, presenting consolidated accounts in Portugal uninterruptable between 2001 and 2009 were analyzed. The results obtained through the construction of an index, elaborated from this effected, reveled an average of disclosure of information on intangibles of 0.24 during the period. The level of general disclosure evolved from an average of 0.1940 in 2001 to 0.2778 in the year 2009. The intangibles generated internally had an average of disclosure of 0.1592 and the intangibles acquired had an average value of 0.2927. A growth in the extension of disclosure of intangibles upon the consolidated financial statement of banks during period analyzed, being this growth more accentuated in 2005 and 2006, which correspond to the first years of adoption in Portugal of international norm endorsed by the European Union through the Regalement 1606/2002, of July 19, the designed IASB-UE norms.

Annotation taken, in the perspective of criminal and constitutional law, as well as in criminology, to the decision of the portuguese constitutional court, of January 13, 2011 – with respect to the problems of “consent” and “medical act”

1 – Summary of the decision taken by the Portuguese Constitutional Court, of January 13, 2011; 2 – Complete text of the decision of the Portuguese Constitutional Court, of January 13, 2011, Judge Maria João ANTUNES (Reporter), Judge Carlos Pamplona de OLIVEIRA, Judge José Borges SOEIRO, Judge Gil GALVÃO, Judge Rui Manuel Moura RAMOS (President) –in terms of the tribunalconstitucional.pt, August 1, 2011; 3 – Brief annotation to the problem of the “medical act”; 3.1 – Plus some conclusions on the brief annotation to the problem of the “medical act”; 3.2 – Brief annotation to the problem of “consent”– continuation of the previous comments; 4 – Conclusions. It must never be forgotten that “consent” does not stand as the only cause of exclusion of unlawfulness.