3 resultados para Professional football
em CiencIPCA - Instituto Politécnico do Cávado e do Ave, Portugal
Resumo:
A chamada Lei do Branqueamento de Capitais - Lei 25/2008, de 5/6 e alterações -, considera que estão sujeitas a especiais obrigações os “Notários, conservadores de registos, advogados, solicitadores e outros profissionais independentes, constituídos em sociedade ou em prática individual, que intervenham ou assistam, por conta de um cliente ou noutras circunstâncias, em operações: § vi) De alienação e aquisição de direitos sobre praticantes de actividades desportivas profissionais;”. Estamos a pensar, como é óbvio, nas transferências de jogadores de futebol, nomeadamente na Europa, as quais atingem somas astronómicas e muitas vezes ocultas. São por demais evidentes as notícias da comunicação social que dão conta que, em muitos dos casos, os verdadeiros valores envolvidos não são os declarados. Quer para fugir aos impostos, quer para esconder o pagamento de avultadas comissões extraordinárias; Abstract: The Call of the Money Laundering Law - Law 25/2008, of 5/6 and change - considers that are subject to the special obligations "notaries, registrars, lawyers, solicitors and other independent professionals, made in society or in practice individual, that participating or assisting, on behalf of a client or other circumstances in operations: § vi) sale and acquisition of rights to practitioners of professional sports activities; ". We are thinking, of course, transfers of football players, particularly in Europe, which reach astronomical sums and often hidden. Are all too apparent the news media that realize that in many cases the true values involved are not declared. Want to evade taxes or to hide the payment of large exceptional fees.
Resumo:
The way an employee behaves in his work can be influenced by the organisational and professional commitment. Nurses are professionals who are guided by organisational and professional goals and values. Among nurses, professional commitment may be an important antecedent of organisational citizenship behaviours. The study shows how organisational and professional commitment is related with nurses’ organisational citizenship behaviours. Data from a sample of 420 nurses working in two hospitals --- the Hospital of St. Marcos, Braga and the Hospital Centre of Alto Ave, Guimarães and Fafe units were collected. The main findings are as follows: (a) organisational commitment and professional commitment contribute to the explanation of nurses’ organisational citizenship behaviours, (b) affective organisational commitment, continuance organisational commitment --- personal sacrifice, affective professional commitment and continuance professional commitment explain 28.6% of variance of organisational citizenship behaviours. © 2013 Instituto Politécnico do Cávado e do Ave (IPCA). Published by Elsevier España, S.L.U. All rights reserved.
Resumo:
Purpose: to evaluate and study the viability, stability and the ability of the Portuguese Football Federation (PFF) to generate sustained profits. Methodology: Data were collected based on the Audit Reports of the institution during 2012-2014 and a financial and economic analysis was performed in order to establish some indicators of solvability, profitability and financial balance. Findings: It exists a lack of consistency in managing the profits obtained. We can also suggest that should be given a greater interest to the management of their own intangible assets, as brand management, for example. Practical implications: By making known to leaders and managers of this type of institutions that exists a link between participation in international championships and increase of their profitability may encourage them to better managing these cash inputs in order to decrease the dependence of Governmental financing. We also found that the management of their own intangible assets, as brand management, for example, could probably add more positive financial results.