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.

25 de Abril para sempre? "Fascismo" nunca mais?

Nem está garantido que o “25 de Abril seja para sempre”. O mais certo é que não esteja. Nem está assegurado, qual verdade ontológica, que não haverá mais “fascismo” ou um outro “Estado Novo de inspiração fascista”, como alguns preferem descrever o período histórico vivido em Portugal entre 1933 (com raízes em 1928 após eleição de Óscar Carmona) e o 25 de Abril de 1974. O mais certo é que surjam novos tipos de “fascismo”. § Abstract: Neither is guaranteed that the "April 25th is forever." Most likely it is not. Neither is assured, what ontological truth, there will be no more "fascism" or another "New State of fascist inspiration," as some prefer to describe the historical period lived in Portugal between 1933 (with roots in 1928 after Óscar Carmona Election) and April 25, 1974. most likely there are new types of "fascism."