10 resultados para Qualified non payment of salaries

em Repositório Científico do Instituto Politécnico de Lisboa - Portugal


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A detailed analysis of fabrics of the chilled margin of a thick dolerite dyke (Foum Zguid dyke, Southern Morocco) was performed in order to better understand the development of sub-fabrics during dyke emplacement and cooling. AMS data were complemented with measurements of paramagnetic and ferrimagnetic fabrics (measured with high field torque magnetometer), neutron texture and microstructural analyses. The ferrimagnetic and AMS fabrics are similar, indicating that the ferrimagnetic minerals dominate the AMS signal. The paramagnetic fabric is different from the previous ones. Based on the crystallization timing of the different mineralogical phases, the paramagnetic fabric appears related to the upward flow, while the ferrimagnetic fabric rather reflects the late-stage of dyke emplacement and cooling stresses. (C) 2014 Elsevier B.V. All rights reserved.

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We investigate shareholder value creation of Spanish listed firms in response to announcements of acquisitions of unlisted companies and compare this experience to the purchase of listed firms over the period 1991–2006. Similar to foreign markets, acquirers of listed targets earn insignificant average abnormal returns, whereas acquirers of unlisted targets gain significant positive average abnormal returns. When we relate these results to company and transaction characteristics our findings diverge from those reported in the literature for other foreign markets, as our evidence suggests that the listing status effect is mainly associated with the fact that unlisted firms tend to be smaller and lesser–known firms, and thus suffer from a lack of competition in the market for corporate control. Consequently, the payment of lower premiums and the possibility of diversifying shareholders’ portfolios lead to unlisted firm acquisitions being viewed as value–orientated transactions.

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Mestrado em Contabilidade

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Dissertação para obtenção do grau de Mestre em Engenharia Electrotécnica Ramo de Automação e Electrónica Industrial

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Mestrado em Contabilidade Analítica e Financeira

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Projecto para obtenção do grau de Mestre em Engenharia Civil na Área de Especialização em Edificações

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Relatório da Prática Profissional Supervisionada Mestrado em Educação Pré-Escolar

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Mestrado em Fiscalidade

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Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Mecânica

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Dissertação para a obtenção do grau de mestre em Engenharia Electrotécnica Ramo de Energia