Modelo de valorização do direito desportivo resultante da formação

Nas empresas desportivas o principal ativo é o direito desportivo sobre o jogador profissional. O nosso estudo debruça-se no resultante da formação. Começámos por verificar que o direito desportivo preenche os requisitos para ser reconhecido como ativo intangível. Posteriormente analisámos os relatórios e contas de clubes europeus e de clubes brasileiros de modo a identificarmos semelhanças e diferenças ao nível contabilístico dos ativos intangíveis resultantes da formação, um dos nossos objetivos. Verificámos que a principal diferença reside no não reconhecimento do direito desportivo resultante da formação pelos primeiros, contrariamente à prática verificada nos clubes brasileiros. No cenário atual, pelo menos, os clubes europeus não proporcionam informação plena e a comparabilidade entre clubes encontra-se comprometida. Por conseguinte, outro dos nossos objetivos é propor um modelo que permita valorizar com fiabilidade o direito desportivo resultante da formação. A conceção do modelo teve o auxílio dos clubes portugueses e brasileiros, através da resposta a um inquérito dirigido a clubes europeus e brasileiros. Esta metodologia possibilitou, igualmente, confirmar conclusões resultantes da análise da informação contabilística elaborada pelos clubes e identificar outros pontos de contacto e de afastamento entre os clubes relativamente a jogadores formados internamente e ao reconhecimento inicial do direito desportivo. Concluímos que em Portugal existe informação contabilística incompleta sobre os jogadores formados internamente, dado os clubes portugueses considerarem não existir um critério de valorização fiável, e sobre os jogadores que chegam em fim de contrato. Por outro lado, todos os clubes brasileiros respondentes valorizam e reconhecem o direito desportivo resultante da formação como ativo intangível com base nos encargos com a formação do jogador. Por fim, apresentamos a nossa proposta de modelo assente no custo de formação, com a aplicação do método dos centros de gastos. Os componentes incluídos tiveram em conta a opinião dos clubes, tendo posteriormente sido efetuada a análise de clusters e a seleção final de acordo com a IAS 38 da UE. A nossa proposta foi validada junto de agentes com conhecimento e experiência sobre o fenómeno em estudo através de entrevista.

Ensaios sobre o crescimento económico regional e a dinâmica do processo de convergência

The research is centred on economic growth and it adopts a regional view focused on European regions (NUTS 2). Under analysis is the undergoing convergence process in Europe to evaluate if there is an increase in regional economic growth and a simultaneous decrease in regional disparities. The empirical evidence shows signs of transience on the regional convergence process, along with the formation of several clusters of regions. Considering this evidence it is of interest to assess the profiles of such clusters, and evaluate the homogeneousness of its regions and their spread across European space. As suggested in the literature, space is a relevant factor in the spread of clusters, according to the different variables (regions profiles, diversity measures and growth indicators). Regional disparities across Europe are, on average, large and persistent, with a high degree of stability among the relative rankings of European regions. Such results cast shadows about the impact of European structural funding in diminishing regional disparities. Such an approach is of interest due to the growing need to evaluate the effectiveness and efficiency of public policies implemented. The fact that there is an undergoing process of economic integration in Europe increases the usefulness of such an analysis, especially in a context in which European public funds are negotiated and granted.

Spirituality and Basketball Fanship: An Interpretative Phenomenological Analysis and Synthesis

The world of competitive sport affords an individual the opportunity to enter a spiritual community adding meaning that transcends one’s current understanding of life (Parry et al. 2007). Previously established dimensions of sports fanship (group affiliation, psychological commitment and team identification) share characteristics commonly associated with religious or spiritual affiliation indicating that fans may generate substantial life meaning from observing sporting encounters. In the present study, 12 male basketball fans (M=32.42; SD=7.97) completed semi-structured interviews immediately prior to viewing a competitive match at the 2011 European Basketball Championships (Vilnius, Lithuania). Interviews were structured under four headings; 1) the most memorable moment as a basketball fan, 2) thoughts, feelings and emotions attached to their team, 3) affiliation to the team in the context of the fan’s meaning of life, 4) connection with members of the fan’s sporting community. Interpretative Phenomenological Analysis was employed to analyse interview transcripts. Raw data clustered into four dimensions; 1) devotion, 2) obscure emotions, 3) connectedness, and 4) universal values. The results indicate that sports fanship is characterised by, and synonymous with, an established understanding of spirituality derived from membership of wider spiritual and/or religious communities. The findings hold implications for the marketing and membership of local, amateur and professional sports clubs and brands, as well as community development, health and welfare.

Evaluation an der FH Bund - Konzepte und Ergebnisse aus den Fachbereichen

Dulisch, Linssen und Reiter (2001) legten ein umfassendes Evaluationskonzept für die FH Bund vor. In den zehn Fachbereichen und im Zentralbereich der FH Bund erfolgt/e eine Diskussion, Modifikation und konkrete Anpassung an die Belange vor Ort. Dieser Prozess wurde in einer Evaluationtagung an der FH Bund im Juni 2003 gebündelt. Die Tagung zeigte, dass alle Fachbereiche und der Zentralbereich Fortschritte machen, wenn auch in unterschiedlichem Tempo. Dieser Band dokumentiert den Status Quo der Evaluation in den Fachbereichen und dem Zentralbereich und folgt damit § 6 Hochschulrahmengesetz (HRG), wonach die Arbeit der Hochschulen bewertet und das Ergebnis der Bewertung veröffentlicht werden soll. Inhaltsübersicht: - Evaluation an Fachhochschulen - Überblick - Empfehlungen des Benchmarking Clubs - Evaluationstagung der FH Bund 2003 - Zentralbereich - Allgemeine und Innere Verwaltung - Arbeitsverwaltung - Auswärtige Angelegenheiten - Bundesgrenzschutz - Bundeswehrverwaltung - Finanzen - Landwirtschaftliche Sozialversicherung - Öffentliche Sicherheit - Gesamtkonzept - Öffentliche Sicherheit - Abteilung Kriminalpolizei - Sozialversicherung - Wetterdienst

Elite Rugby Union Players Perceptions of Performance Analysis

This study provides an in depth insight into the current views and opinions of elite level rugby union players regarding the use of performance analysis as a tool for improving their own playing performance and in highlighting the strengths and weaknesses of upcoming opponents. A total of seventy-three elite level rugby union players from two clubs in Great Britain completed a semi-structured questionnaire. Additionally, four players completed a semi-structured interview and following inductive content analysis, four key themes emerged: (1) the use of video for player development, (2) preparing for a match, (3) using video for player reflection in addition to other psychological tools and (4) players suggestions for improvements to the clubs current performance analysis programme. The main finding of the study concludes that players viewed performance analysis as a beneficial and useful tool to support their development and preparation. As a result the study provides an insight into the use of performance analysis within professional rugby union, enabling rugby coaches and practitioners to gain an understanding and appreciation of the players views towards the clubs current provision. Additionally, the findings help build and strengthen the on-going knowledge coaches, analysts and researchers currently have regarding how players perceive performance analysis.

Creating Local Institutional Arrangements for Sustainable Wetland Socio-ecological Systems: Lessons from the ‘Striking a Balance’ Project in Malawi

Wetland socio-ecological systems provide livelihood benefits for many poor people throughout the developing world, yet their sustainable development requires local utilisation strategies that balance both environmental and development outcomes. Community-based local institutional arrangements that mediate peoples’ relationships with their environment and facilitate adaptive co-management offer one means of achieving this, and increasingly many NGOs and development practitioners have sought to integrate local institutional capacity-building into development projects. In the context of wider academic debates surrounding the long-term sustainability of externally-facilitated local institutions, this paper draws on the experiences of the three-year Striking a Balance (SAB) project in Malawi which sought to embed sustainable wetland management practices within community-based local institutional arrangements. Drawing on field data collected through participatory methods at three project sites some five years after the cessation of project activities, we examine the extent to which SAB’s local institutional capacity-building has been successful, and from this draw some lessons for externally-driven project interventions which seek win-win outcomes for people and the environment. With reference to Elinor Ostrom’s design principles for long-enduring common property resource institutions, we suggest that the observed declining effectiveness of SAB’s local institutions can be attributed to issues of stakeholder inclusiveness and representations; their sustainability was arguably compromised from their inception on account of them being nested within pre-existing, externally-driven village ‘clubs’ whose membership and decision-making was not congruent with all the wetland stakeholders within the community.

For the Good of the Game(?): The Legacy of the Football Trust, the Football Pools & the Dangerous Seduction of Political Promise

During the late twentieth century, the United Kingdom’s football infrastructure and spectatorship underwent transformation as successive stadia disasters heightened political and public scrutiny of the game and prompted industry change. Central to this process was the government’s formation of an independent charitable organization to oversee subsequent policy implementation and grant-aid provision to clubs for safety, crowd, and spectator requirements. This entity, which began in 1975 focusing on ground improvement, developed into the Football Trust. The Trust was funded directly by the football pools companies who ran popular low-stakes football betting enterprises. Working in association with the Pools Promoters Association (PPA), and demonstrating their social responsibility towards the game’s constituents, the pools resourced a wide array of Trust activities. Yet irrespective of government mandate, the PPA and Trust were continually confronted by political and economic obstacles that threatened the effectiveness of their arrangements. In this paper the history of the Football Trust is investigated, along with its partnership with the PPA, and its relationship with the government within the context of broader political shifts, stadia catastrophes, official inquiries, and commercial threats. It is contended that while the Trust/PPA partnership had a respectable legacy, their history afforded little protection against adverse contemporary conditions.

Cultural adaptation of websites: a comparative study of portuguese and dutch corporate websites

Master Thesis Presented at Instituto de Contabilidade e Administração do Porto for obtaining the Master’s degree in Digital Marketing under the supervision of Professor José de Freitas Santos

Diversity in the fitness industry : a cross-case comparison /

This cross-case study explored the extent to which two fitness facilities were accommodating diversity with respect to age, ethnicity, gender, social class, sex-role socialization, and persons with a disability among both members and staflf. The sites were purposely chosen in a large city and a smaller city in order to provide as representative an example as possible of health clubs within a small sample population. The interview participants were selected by a combination of stratified, typical case, and snowball sampling strategies. . , .. , The intent of the exploration was a two-fold examination of diversity issues within both the membership and the staff of the organization. Data were collected and analysis was done using a triangulation method involving personal interviews, observations, and facility documentation. The results ofthe study showed that the members and staff at each facility were rather homogeneous in ethnicity, age, social class, physical ability, and physical appearance. From a membership standpoint, the environment of the sites presented the impression of being affordable only to the middle- and upper-middle classes, unwelcoming to the older, less fit, or overweight participant, economically exclusive for youth, and nonaccommodating for people with a disability. With respect to staff, the findings indicated that the fitness facilities purported to be team-oriented in theory, but were hierarchical in practice, with the major decision making being made by the male executives. The paper concludes with the recommendation that students must be given a practical toolkit for dealing with these issues in their postsecondary courses.

Perceptions of leadership in adolescent girls, members of the Girl Guides of Canada

Twenty-eight young women who were members of the Girl Guides of Canada as Rangers and Cadets from a convenience sample chose to participate in this case study. They were from four separate locations in Southern Ontario. The interviews and observations at unit meetings allowed an indepth look into the perceptions of leadership of these young women. The amount of time observing and interacting with each participant provided a snapshot of what they thought and how they responded to the questions asked at that particular time. Each girl responded to the question, "Are you a leader?" They then gave examples of their own leadership and described leaders they knew. Their responses are reported in relation to their definitions. Their identifications of effective and ineffective leaders were examined, as well as their views of the best and worst things a leader can do. This information is reported by unit, as some patterns in their responses emerged which were unique to each group. The responses of all of the girls to the leadership of Guiders, Rangers and Cadets and the hypothetical effect of male leaders and male Rangers in Guiding are reported. For these, the participants' views were sorted based on the common themes/ and regardless of their group affiliation, since many of the same themes emerged when examining these questions. The information collected was extensive and allowed for trends and parallels to become evident 0 All of the participants identified themselves as leaders. A diversity of views exists in their perceptions of leadership. For many, age makes a difference in leadership. The majority identified the single-sex aspect of the organization as comfortable and stated that it should remain so. Gender profoundly affects who is listened to and what opportunities are available.

Women’s Literary Club of St. Catharines Fonds

The Women's Literary Club of St. Catharines was founded in 1892 by a local author, Emma Harvey (Mrs. J.G.) Currie (1829-1913) and held its last official meeting on February 19, 1994. The Club developed, flourished and eventually waned. After more than one hundred successful years, the last members deposited the Club's archives at Brock University for the benefit of researchers, scholars and the larger community. The ‘object of the Club’ was established as “the promotion of literary pursuits.” The Club was a non-profit social organization composed of predominantly white, upper middle class women from the St. Catharines and surrounding areas. Club meetings were traditionally held fortnightly from March to December each year. The last meeting of the year was a celebration of their Club anniversary. The early meetings of the Club include papers presented and music performed by Club members. The literary pursuits that would dominate the agendas for the entire life of the Club reflected an interest in selected authors, national and local history, classical history, musical performances and current cultural and newsworthy events. For example in 1893 a typical meeting agendas would contain papers on Henry Wadsworth Longfellow, Hawaii, Brook Farm, Miss Louisa May Alcott and “Education of Women 100 years Ago.” Within the first year of the Club’s existence, detailed minute books became the norm and an annual agenda or program developed. The WLC collection contains a near complete set of meeting minutes from 1892 until 1995 and a comprehensive collection of yearly programs from 1983-1967 which members took great care to publish each year. Mrs. Currie brought together a group of women with a shared interest in literature and history, who wanted to pursue that interest in a formal and structured manner. She was well educated and influenced at an early age by her tutor and mentor William Kirby, local historian, writer and newspaper editor from Niagara-on-the-Lake. While Currie’s private education influenced her love of literature and history, the Club movement of the 1890’s offered a more public forum for her to share knowledge and learning with other women. Mrs. Currie was the wife of St. Catharines lawyer, James G. Currie, who also served as a Member of Parliament for the county of Lincoln. Mrs. W.H. McClive, who was also married to a St. Catharines lawyer, worked closely with Currie and they began research into the possibility of a literary Club in St. Catharines. Currie corresponded with a variety of literary Clubs across North America before she and Mrs.McClive tagged onto the momentum of the Club movement and published “A Clarion call for Women of St. Catharines To Form a Literary Club” in the local paper The St. Catharines Evening Journal. in 1892 and asked like Clubs to publish the news of their new Club. The early years of the WLC set the foundation of how the Club meetings and events would unfold for the next 80 plus years. Photos and minutes from the first ten years reveal an excitement and interest in organized Club outings. One particular event, an annual pilgrimage to the homestead of Laura Secord, became a yearly celebration for the Club. Club President, Mrs. Currie’s own personal work on Laura Secord amplified the Club’s interest in the ‘heroine of 1812’ and she allocated the profits from her publication on Secord in order to create a commemorative plaque/monument in the name of Laura Secord. The Club celebrated this event with a regular pilgrimage to this site. The connection felt by Club members and this memorial would continue until the Club’s last meetings. The majority of members in the early years were of the upper middle classes in the growing city of St. Catharines. Many of the charter members were the wives of merchants, business men, lawyers, doctors, even a hatter. Furthermore, the position of president was most often held by a woman with a comprehensive list of interests. This is particularly the case in Isabel Brighty McComb (1876-1941). Brighty who became a member in 1903, became Club president in 1932 and stayed in her post until her death in 1941. Similar to Mrs. Currie, Brighty was a local historian and published 2 booklets on local history. Her obituary indicates her position in the community as an author and involved community member committed to lifetime memberships in the Imperial Order of Daughters of Empire, I.O.D.E., the National Organization of Women, N.O.W. and the United Empire Loyalist Society, as well as the WLC. She was a locally known ‘teacher of elocution’ and a devoted researcher of Upper Canadian history. In a Club scrapbook dedicated to her, the biographical sketch illustrates the professionalism surrounding Brighty. There is very little personal history mentioned and the focus is on her literary works, her published essay, booklets and poetry. This professional focus, evident in both her obituary and the scrapbook, illustrate the diversity of these women, especially in their roles outside of the home. The WLC collection contains a vast array of essay, lectures clippings and scrapbooks from past meetings. Organized predominantly by topic or author, the folders and scrapbooks offer a substantial amount of research opportunity in the literary history of Canada. The dates, scope of topics and authors covered offer historians an exciting opportunity to examine the consumption of particular literary trends, artists and topics within the context of a midsized industrial city in English Canada. This is especially important because the agenda adhered to by the Club was bent on promoting, discussing and reviewing predominantly Canadian material. By connecting when and what these women were studying, scholars many gain a better understanding of the broader consumption and appreciation of literary and social trends of Canadian women outside of publishing and institutional records. Furthermore, because the agendas were set by and for these women, outside of the constructs of an institutionalized canon or agenda, they offer a fresh and on the ground examination of literary consumption over an extensive length of time.

Niagara Lodges of the Loyal Orange Association of British America

The Loyal Orange Association of British America is a Protestant fraternal society. The Loyal Orange Association originated in Ulster, Ireland during the late eighteenth century. Its purpose was to promote Protestant rights and privileges. The association was exclusively Protestant, fraternal, democratic, and benevolent. Orange principles were brought to Upper Canada by Protestant Irish settlers after 1815. The first Canadian Orange Lodge was formally established in Brockville, Leeds County, 1830. By the late 19th and early 20th century, the Loyal Orange Association of British North America had gained considerable popularity and political influence. Many prominent politicians, including several prime ministers, were members. Orangemen were particularly concerned with issues such as separate school funding, language rights, immigration, religious freedom and conscription. Further, they demanded the execution of Louis Riel and opposed the Jesuits Estates settlement. Administrative sketch courtesy Archives of Ontario.

I.O.D.E. Earl Mountbatten Chapter Fonds, 1945-2007

The I.O.D.E. as we currently know it today was founded in 1900 by Margaret Polson Murray of Montreal, who recognized a need for loyal support of Canadians departing to fight in the Boer War with the Empire forces in South Africa. She encouraged the formation of a federation of women to promote patriotism, loyalty and service to others. The first chapter was formed in Fredericton, New Brunswick on January 15th 1900. Primary chapters were formed in quick succession across Canada. In 1901, Edith Boulton Nordheimer was elected the first national president, the location of the head office became Toronto, Ontario and the federation was incorporated as Imperial Order Daughters of the Empire and Children of the Empire Junior Branch. The Earl Mountbatten Chapter was formed in 1947 and is continuing to be a functioning chapter at the time of writing this finding aid. During the 1970’s the name I.O.D.E. was officially adopted. It is a federally chartered not-for-profit, charitable organization. Structured to report under the jurisdiction of the National chapter are the Provincial chapters, the Municipal chapters and the Primary chapters. The I.O.D.E. is associated with the Victory League in England and Daughters of the British Empire in the United States and it is proud of its heritage and traditions. Queen Elizabeth II is the current patron of the organization and although chapters sometimes disband there are always new chapters forming, including e-chapters that meet through 21st century electronics.

I.O.D.E. Second Dragoons Chapter Fonds, 1967-1983

The I.O.D.E. as we currently know it today was founded in 1900 by Margaret Polson Murray of Montreal, who recognized a need for loyal support of Canadians departing to fight in the Boer War with the Empire RG310 page 2 forces in South Africa. She encouraged the formation of a federation of women to promote patriotism, loyalty and service to others. The first chapter was formed in Fredericton, New Brunswick on January 15th 1900. Primary chapters were formed in quick succession across Canada. In 1901, Edith Boulton Nordheimer was elected the first national president, the location of the head office became Toronto, Ontario and the federation was incorporated as Imperial Order Daughters of the Empire and Children of the Empire Junior Branch. The Second Dragoons Chapter was formed in 1933 and was disbanded in 1983, which was their 50th anniversary. During the 1970’s the name I.O.D.E. was officially adopted. It is a federally chartered not-for-profit, charitable organization. Structured to report under the jurisdiction of the National chapter are the Provincial chapters, the Municipal chapters and the Primary chapters. The I.O.D.E. is associated with the Victory League in England and Daughters of the British Empire in the United States and it is proud of its heritage and traditions. Queen Elizabeth II is the current patron of the organization and although chapters sometimes disband there are always new chapters forming, including e-chapters that meet through 21st century electronics

I.O.D.E. Duke of Kent Chapter Fonds, 1934-1980

The I.O.D.E. as we currently know it today was founded in 1900 by Margaret Polson Murray of Montreal, who recognized a need for loyal support of Canadians departing to fight in the Boer War with the Empire forces in South Africa. She encouraged the formation of a federation of women to promote patriotism, loyalty and service to others. The first chapter was formed in Fredericton, New Brunswick on January 15th 1900. Primary chapters were formed in quick succession across Canada. In 1901, Edith Boulton Nordheimer was elected the first national president, the location of the head office became Toronto, Ontario and the federation was incorporated as Imperial Order Daughters of the Empire and Children of the Empire Junior Branch. The Duke of Kent Chapter was formed in 1934 and was disbanded in 1980. During the 1970’s the name I.O.D.E. was officially adopted. It is a federally chartered not-for-profit, charitable organization. Structured to report under the jurisdiction of the National chapter are the Provincial chapters, the Municipal chapters and the Primary chapters. The I.O.D.E. is associated with the Victory League in England and Daughters of the British Empire in the United States and it is proud of its heritage and traditions. Queen Elizabeth II is the current patron of the organization and although chapters sometimes disband there are always new chapters forming, including e-chapters that meet through 21st century electronics.