Donations of non-financial resources: The motivation and consequences of measuring and accounting for it

This thesis focus on the measurement and accounting of contributions received by nonprofit organizations, as they are a significant component of revenues nowadays. A survey was developed and forward to 38 different NPOs, with the goal of understanding their motivations and what advantages and disadvantages they believe would result if they start to measure and account for all kinds of contributions. They presented many advantages from this practice; however, some are not doing it due to the difficulties in valuing contributions with no market value which would require a higher workload, waste of resources and time to be taken from other important activities.

Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation

The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.

The financial leverage of large Portuguese Firms in the European context

The Financial Leverage of Large Portuguese Firms in the European Context This paper studies the leverage, cost of debt servicing ability and structure of debt maturity of large Portuguese firms, over the pre-crisis (2006-2009) and post-crisis (2010-2013) periods through a comparative analysis with other European peers. We document that large Portuguese firms have been reducing their leverage since the end of 2009. We find that this decrease in leverage is not a consequence higher Equity levels but rather a result of asset’s downsizing. We also document that Portuguese firms are still more leveraged than their European peers, even though this difference has decreased over time. High corporate debt levels are transversal across industries.

Preliminary notes on the macrolichens of Serra do Cachimbo, northcentral Brazil

This paper reports on the April-May 1983 Projeto Flora expedition to Serra do cachimbo in northcentral Brazil, a phytogeographically poorly known area near the transition between the Amazon forest and the central Brazilian planalto. The objective of this expedition was to collect botanical specimens with special emphasis on lichens. Rock outcrops are common in this area and several soil types combined with varied topography give rise to a diversity of vegetation types including Amazon caatinga, campo rupestre, gallery forest and Amazon forest. A preliminary checklist of 91 macrolichens is provided with a discussion of ecological distribution of lichens in each habitat.

Notes on the ethnoicthyology of fishermen from the Tocantins river (Brazil)

Ethnobiology includes the study of how populations perceive and classify organisms. This study focuses on the utilization and classification of fishes by fishermen from the Tocantins river. The study area is located between the cities of Imperatriz and Estreito (Maranhão and Tocantins States). Interviews with fishermen and collection of fish species were performed from October 1987 to June 1988. The criteria used by fishermen to classify fish species are mainly morphological, such as related to body shape and coloration. Fish habitat is also an information used in folk classification. Terrestrial plants and animals are a reference for some fish names. Fishermen showed a deeper knowledge and detailed classification of species of fish used for food, sale, or medicine. Folk classification represents the knowledge a population has on its environment, and it is more detailed on species which are part of its realized niche as indicated by this study.

The financial sustainability of passive house construction in Ireland.

In Ireland the average energy cost for a household in 2006 was estimated to be €1,767, an increase of 4% on 2005 figures. With the state o f the current economic climate, home owners are beginning to realise the potential of energy efficient construction methods. The Passive House Standard offers a cost efficient and sustainable construction solution compared to the Traditional Irish construction methods. This report focuses on the Cost comparison between Passive House construction and traditional construction methods. The report also focuses on barriers that are slowing market penetration of the Passive House standard in the Irish Market. It also identifies potential energy savings that passive house occupants would benefit from. The report also highlights professional opinions on the future development o f the Passive House Standard in Ireland. The conclusions of this report are that the Passive House Standard is a more financially suitable construction solution compared to that o f a traditional dwelling complying with the Irish Building Regulations. The report also concludes that the Passive House Standard won’t be introduced as an Irish Building Regulation in the future but that it will have a big impact on future building regulations. The hypothesis o f this report is supported by data obtained from a literature review, qualitative data analysis and a case study. The report recommends that in order for the Passive House Standard to penetrate further into the Irish construction market, various barriers must be rectified. Local manufactures must start producing suitable components that suit the Passive House specification. The Building Energy Rating system must be altered in order for the Passive House to achieve its potential BER rating.

Oysters, and all about them : being a complete history of the titular subject, exhaustive on all points of necessary and curious information from the earliest writers to those of the present time, with numerous additions, facts, and notes /

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Oysters, and all about them : being a complete history of the titular subject, exhaustive on all points of necessary and curious information from the earliest writers to those of the present time, with numerous additions, facts, and notes /

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The last of the Arctic voyages; being a narrative of the expedition in H. M. S. Assistance, under the command of Captian Sir Edward Belcher, C. B., in search of Sir John Franklin, during the years 1852-53-54. With notes on the natural history, by Sir John Richardson, Professor Owen, Thomas Bell, J. W. Salter and Lovell Reeve.

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The last of the Arctic voyages; being a narrative of the expedition in H. M. S. Assistance, under the command of Captian Sir Edward Belcher, C. B., in search of Sir John Franklin, during the years 1852-53-54. With notes on the natural history, by Sir John Richardson, Professor Owen, Thomas Bell, J. W. Salter and Lovell Reeve.

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