3 resultados para Distribution right

em Portal do Conhecimento - Ministerio do Ensino Superior Ciencia e Inovacao, Cape Verde


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To evaluate the risk of transmission of vector-borne diseases, regular updates of the geographic distribution of insect vectors are required. In the archipelago of Cape Verde, nine mosquito species have been reported. Of these, four are major vectors of diseases that have been present in the archipelago: yellow fever, lymphatic filariasis, malaria and, currently, an outbreak of dengue. In order to assess variation in mosquito biodiversity, we have carried out an update on the distribution of the mosquito species in Cape Verde, based on an enquiry of 26 unpublished technical reports (1983-2006) and on the results of an entomological survey carried out in 2007. Overall, there seems to be a general trend for an expansion of biological diversity in the islands. Mosquito species richness was negatively correlated with the distance of the islands from the mainland but not with the size of the islands. Human- and/or sporadic climatic-mediated events of dispersal may have contributed to a homogenization of species richness regardless of island size but other ecological factors may also have affected the mosquito biogeography in the archipelago. An additional species, Culex perexiguus, was collected for the first time in the archipelago during the 2007 survey.

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New data on the distributibn and conservation status of some angiosperms of the Cape Verde Islands, W Africa Intensive field work aud analysis of the state of biodiversity ou all islands during the years iYY.3 lo IYYY Icd lo lhc publication ol’several contributions lo the flora and vegelalion of the archipclago of Cabo Verde (Brochniann & al. 1997, Gornes & Vera-Cruz 1993. Gonles & al. I9YSa-h. 1998, Games 1997. Kilian & Leyens 1994, Leyens 1998. Leyens & Lobin 1995, Lobin & al. 1995) as well as to the compilation of the First Red Data List for the Cape Verde Islnuds (Lcyrus & Lobin 1996). the elaboration of the National Strategy for Biodiversity Conservation (SIPA 19YY) and ! compilation of all areas in urgent need of protection (Leyens unpubl. diplonla thc.\is IYYJ. Gwnes & al. iu prep.). As part UC the activities of the lnstituto National de Invcstig;u$o c Dcscnvolvitucnto Agriirio (INIDA) and the Dcpurtamcnto de GeociSncias do Institute Supcriot de Educ;u$o t ISE) iutcnsive t’icld studies were conducted PI many diffcrctu localilics OII xcvcr;~I islands. resulting in a thesis tGo~nes IY97) and several terminal study papers (Luz IYYY. Cosi;t 1994. Gonsalvez 1999). The results show that the vegetation and flora of the islands arc still IWI fully known and much more field work is needed. hllhot~gh Sanliiqw is one of lhc islands whcrc lhc firs1 holanicill iIlVcxligilliollx wcrr c:crriul WI (Wcbh 1x49. Schruidt 1x52. Chcvalicr IY35) and where uu~ny intensive field studirs wcrc

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A mudança do normativo contabilístico ocorrido em 2009, alterou o paradigma de reconhecimento e mensuração de activos. Embora a natureza das operações contínua presente no processo contabilístico, muitas coisas foram alteradas tendo em conta a substância da informação e a sua realidade económica. O caso dos contratos de concessão é disto um bom exemplo. Há casos em que no normativo anterior eram reconhecidos como activos fixos tangíveis e actualmente são reconhecidos como intangíveis. O estudo em causa tem como objetivo principal analisar o conceito dos contratos de concessão, bem como os procedimentos para o reconhecimento, mensuração e divulgação nas demonstrações financeiras. Considerados activos intangíveis (de facto a entidade acaba por ter um “Direito” de explorar um determinado activo), o processo contabilístico é feito a luz do disposto na Norma de Relato Financeiro nº6 – Activos Intangíveis. Os contractos de concessão apresentam especificidades próprias e por esta razão o IASB emitiu uma IFRIC (nº 12) com o objectivo de clarificar o tratamento contabilístico desta problemática. Não existindo no normativo nacional tal norma interpretativa as empresas nacionais que convivem com esta realidade vêem-se na contingência de, supletivamente, recorrer às normas internacionais de contabilidade para resolver o assunto. É o caso da ELECTRA para os activos afectos a distribuição. Neste sentido, o estudo debruça sobre esta problemática, apresenta um enquadramento teórico, analisar os principais aspectos de reconhecimento a luz dos dois normativos contabilísticos nacionais (o antigo Plano Nacional de Contabilidade e o actual Sistema de Normalização Contabilística e de Relato Financeiro) e termina utilizando as informações da ELECTRA, SARL para ilustrar este processo de reconhecimento contabilístico. The change of a the accounting regulatory occurred in 2009, changed the paradigm for recognizing and measuring assets. Although the continuous nature of the operations in this accounting process, many things have changed in view of the substance of information and its economic reality. The case of concession contracts, it is a good example. There are cases where the former were recognized as legal and tangible fixed assets are currently recognized as intangible assets. The study is aimed to analyzing the concept of concession contracts, as well as procedures for the recognition, measurement and disclosure in the financial statements. Considered intangible assets (in fact the entity turns out to have a “right” to exploit a particular asset) the accounting process is done in light of the provisions of Financial Reporting Standard No. 6 – Intangible Assets. The concession contracts have specific characteristics and for this reason the IASB issued IFRIC one (Ner. 12 ) in order to clarify the accounting treatment of this problem. In the absence of such a standard national regulatory interpretative national companies that live with this reality find themselves in contingency, additionally, make use of international accounting standards to resolve the matter. ELECTRA is the case of the assets connected to the distribution. In this sense, the study focuses on this issue, presents a theoretical framework to analyze the main aspects of recognition light of both national accounting standards (formerly the National Accounting Standards and the current system of accounting and financial reporting) and ends up using the information the Electra SARL to illustrate this process of accounting recognition.