996 resultados para Carlota Joaquina de Bourbon, queen of Portugal, 1775-1830.


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"List of authorities consulted": p. [xiii]-xvi.

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Regional/global-scale information on coastline rates of change and trends is extremely valuable, but national-scale studies are scarce. A widely accepted standardized methodology for analysing long-term coastline change has been difficult to achieve, but is essential to conduct an integrated and holistic approach to coastline evolution and hence support coastal management actions. Additionally, databases providing knowledge on coastline evolution are of key importance to support both coastal management experts and users. The main objective of this work is to present the first systematic, global and consistent long-term coastline evolution data of Portuguese mainland low-lying sandy. The methodology used quantifies coastline evolution using an unique and robust coastline indicator (the foredune toe), which is independent of short-term changes. The dataset presented comprises: 1) two polyline sets, mapping the 1958 and 2010 sandy beach-dune systems coastline, both optimized for working at 1:50 000 scale or smaller, and 2) one polyline set representing long-term change rates between 1958 and 2010, estimated at each 250 m. Results show beach erosion as the dominant trend, with a mean change rate of -0.24 ± 0.01 m/year for all mainland Portuguese beach-dune systems. Although erosion is dominant, this evolution is variable in signal and magnitude in different coastal sediment cell and also within each cell. The most relevant beach erosion issues were found in the coastal stretches of Espinho - Torreira and Costa Nova - Praia da Mira, both at sub-cell 1b; Cova Gala - Leirosa, at sub-cell 1c and Cova do Vapor - Costa da Caparica, at cell 4. Cells 1 and 4 exhibit a history of major human interventions interfering with the coastal system, many of which originated and maintained a sediment deficit. In contrast, cells 5 and 6 have been less intervened and show stable or moderate accretion behaviour.

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General note: Title and date provided by Bettye Lane.

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Firm’s financial information is essential to stakeholders’ decision making. Although not always financial statements show the firm’s real image. This study examines listed firms from Portugal and UK. Firms have different purposes to manipulate earnings: some strive for influencing investors’ perception about a particular company, some try to provide better position for gaining finance from credit institutions or paying less tax to tax authorities. Usually, this behaviour is induced when firms have financial problems. Consequently, the study also aims to see the impact of financial crisis on earnings management. We try to answer question how does extent of firms’ involvement in earnings management change when the world undergoes financial crisis. Furthermore, we also compare two countries with different legal forces in terms of quality of accounting to see the main differences. We used a panel data methodology to analyse financial data from 2004 till 2014 of listed firms from Portugal and UK. Beneish (1999) model was applied to categorize manipulator and non-manipulator firms. Analysing accounting information according to Beneish’s ratios, findings suggest that financial crisis had certain impact on firms’ tendency to manipulate financial results in UK although it is not statistically significant. Moreover, besides the differences between Portugal and UK, results contradict the common view of legal systems’ quality, as UK firms tend to apply more accounting techniques for manipulation than the Portuguese ones. Our main results also confirm that some UK firms manipulate ratios of receivables’ days, asset quality index, depreciation index, leverage, sales and general administrative expenses whereas Portuguese firms manipulate only receivables’ days. Finally, we also find that the main reason to manipulate results is not to influence the cost of obtained funds neither to minimize tax burden since net profit does not explain the ratios used in the Beneish model. Results suggest that the main concern to listed firms manipulate results is to influence financial investors perception.