Plan of grounds adjacent to the Capitol showing the projected alteration of the Canal & the amount of land proposed to be laid into building lots /

Covers area bounded by C St. north, 1st St. east, C St. south, and 7th St. west, including eastern part of the Mall.

The user participation on facebook pages of the three Portuguese tv news channels – RTP3, SIC NOTÍCIAS, AND TVI24

In recent decades, the national and international media contexts, in particular television media, significantly changed. The role that social networks, in particular Facebook, have taken as a content diffusion platform is unquestionable. Nowadays, traditional media (radio, newspaper, television) use the Web’s potential to distribute news content (Canelas, 2011). Currently, all TV news channels in Portugal have a website or a page on social networks. TV stations have increased communication channels with the public on digital platforms and study strategies that promote the participation and interaction with the news content (Cazajeira, 2015). The TV / Internet convergence will not only reach the content, but also the consumer, who becomes an interactive and participative audience. This reality imposes on journalism a continuous and updated news production system, dependent on a user being permanently connected to the Internet (Cazajeira, 2015). In fact, a report launched by an autonomous institution that has the function of supervising and regulating the media Portugal (ERC, 2015), confirms the relevance that social media has assumed in the publication and consumption of news. Social networks are recognised as one of the most important means for news media consultation, right after television, and the practice of sharing news is very common among consumers of online news in Portugal. Furthermore, when compared to other countries analysed by Reuters Institute (Newman, Levy, & Nielsen, 2015), Portuguese consumers are those who make the most comments to online news, preferring social networks to news sites. Considering the importance of new online platforms for journalism, this study aims to present a quantitative analysis of user participation on the Facebook pages of the three Portuguese TV news channels, specifically RTP3, SIC Notícias and TVI24, between 8 and 14 February 2016. To track this participation, the following parameters were used: the "like" button as a way to study the demonstration of publication interest; "sharing" of a particular element, be it a photo, a video or a text, on the user Timeline, the Timeline of a friend or by private message. This monitoring is important to understand the dissemination of news content; and the comments area. The number of comments will help understand the dynamics and the discussion that the publication has on the public. The results of 1063 posts indicate that of the analysed parameters - "Like", "Comment", and "Share" – the one with the greatest power of participation among the users of the pages of the three Portuguese TV news channels is the "Like" system, followed by "Share" and then "Comment". The theme that generates the most user participation with "Likes" and “Comments” parameters are "Science and Technology", “Education” and “Humorous/Satirical/Unusual”. Finally, the publications available end of the night (10pm-1am) has better participation rates.

Campo de Terezin: o sonho como resistência

Reflexão sobre “O Campo de Terezin”, de Ecléa Bosi, mostrando uma área de confinamento de judeus com contornos especiais. Erigido para abrigar pessoas notáveis, como cientistas, heróis de guerra e artistas, ganhou feições de uma cidade exuberante, para quem de fora vinha lhe visitar, sobretudo nas artes e nos esportes. Internamente, administrava-se o terror da definição de quem iria ser escolhido para sobreviver ou para morrer. Ler o texto é como sentir o pulsar da vida em seus encantos - a música, a vibração, a alegria - mas, fundamentalmente, experimentar seus horrores: a dor, o silêncio e a morte. Não é possível percorrer estas páginas sem perder o fôlego e partilhar com a autora a aflição dos seus atores.

Eletrodo de hidrogênio: o que há nos livros didáticos além de E¸ = 0?

The results of an exercise on electrochemistry for General Chemistry students are presented. The difficulty encountered by students in predicting the shift in the potential of the hydrogen electrode under non-standard conditions prompted a search in textbooks on how the subject is developed. Besides several instances of inconsistencies in defining the standard state, such as including the temperature in the definition, a number of incorrect depictions of the hydrogen electrode were discovered. Of the 28 General Chemistry books, 16 Physical Chemistry books and 24 Internet pages, 30, 20 and 46%, respectively, showed devices that would not work in practice.

Use of Medical Subject Headings (MeSH) in Portuguese for categorizing web-based healthcare content

Introduction: Internet users are increasingly using the worldwide web to search for information relating to their health. This situation makes it necessary to create specialized tools capable of supporting users in their searches. Objective: To apply and compare strategies that were developed to investigate the use of the Portuguese version of Medical Subject Headings (MeSH) for constructing an automated classifier for Brazilian Portuguese-language web-based content within or outside of the field of healthcare, focusing on the lay public. Methods: 3658 Brazilian web pages were used to train the classifier and 606 Brazilian web pages were used to validate it. The strategies proposed were constructed using content-based vector methods for text classification, such that Naive Bayes was used for the task of classifying vector patterns with characteristics obtained through the proposed strategies. Results: A strategy named InDeCS was developed specifically to adapt MeSH for the problem that was put forward. This approach achieved better accuracy for this pattern classification task (0.94 sensitivity, specificity and area under the ROC curve). Conclusions: Because of the significant results achieved by InDeCS, this tool has been successfully applied to the Brazilian healthcare search portal known as Busca Saude. Furthermore, it could be shown that MeSH presents important results when used for the task of classifying web-based content focusing on the lay public. It was also possible to show from this study that MeSH was able to map out mutable non-deterministic characteristics of the web. (c) 2010 Elsevier Inc. All rights reserved.

Extraction of clavulanic acid using aqueous two-phase micellar system

An investigation of clavulanic acid behavior in an aqueous two-phase micellar system employing the surfactants n-decyltetraethylene oxide (C(10)E(4)) and dodecyldimethylamine oxide (DDAO) was carried out. According to the results, clavulanic acid partitions evenly between the two phases of DDAO micellar system, mixed DDAO C(10)E(4) micellar system, as well as C10E4 micellar system. Therefore, electrostatic interactions between positively charged DDAO-containing micelles and negatively charged drug were not strong enough to influence the partitioning. Nevertheless, clavulanic acid extraction from Streptomyces clavuligerus fermentation broth in C(10)E(4) micellar system employing a previous protein denaturation step provided recovery of 52% clavulanic acid with removal of 70% of the contaminant proteins, which is already promising as a purification strategy. (C) 2011 International Union of Biochemistry and Molecular Biology, Inc. Volume 58, Number 2, March/April 2011, Pages 103-108. E-mail: corangel@usp.br

Historic Bridge Photographs: The Lahey Collection

Romeo Watkins Lahey (1887-1968) was a distinguished Queensland engineer. He graduated in engineering from the University of Sydney in 1914 and served in World War I from 1915 to 1918 with The Royal Australian Engineers. Following the war, he accepted an offer to remain for a period in England and studied town planning at the University of London. He visited Europe and collected a remarkable set of historic bridge photographs. In the course of this visit, he met Paul Sejourne, a distinguished French bridge engineer, the designer of at Ieast one of the bridges (at Fontpedrouse, pages 25-27) included in this set. When Lahey died, his wife Sybil and daughter Ann took steps to give this remarkable set of 58 historic bridge photographs to The University of Queensland. More recently, Lahey's daughters Ann Neale and Alison Drake have given a set of lantern plates collected by their father, many of which also have photographs of bridges. This volume is divided into three parts: (a) a biography of Romeo Watkins Lahey, written by his daughter, Ann Neale; (b) copies of the original set of 58 bridge photographs, and (c) copies taken from 32 lantern plates. To these have been added captions. Many of the original photographs carried titles; where these are available they have been printed in italics. Further work has been done to identify bridges and where possible the captions include the completion date, major dimensions, locations, and references to published works. Plates 8.1-10 are copies of drawings used as Figures in a book. These drawings have not been copied and the source has not been identified. Two lists of photographs and plates are included - the first in the order of the original collections and a second with bridges listed in the order of material, structural form and date. The collection is of remarkable value to any bridge historian, and is recommended for study by students.

The social construction of PETE in higher education: Toward a research agenda

The focus of this paper is the social construction of physical education teacher education (PETE) and its fate within the broader process of curriculum change in the physical activity field. Our task is to map the dimensions of a research program centered on the social construction of the physical activity field and PETE in higher education. Debates in the pages of Quest and elsewhere over the past two decades have highlighted not only the contentious nature of PETE practices and structures but also that PETE is changing. This paper offers one way of making sense of the ongoing process of contestation and struggle through the presentation of a theoretical framework. This framework, primarily drawing upon the work of Lave and Wenger (1991) and Bernstein (1990, 1996), is described before it is used to study the social construction of PETE in Australia. We assess the progress that has been made in developing this research program, and the questions already evident for further developments of a program of study of the physical activity field in higher education.

Response of a scleractinian coral, Stylophora pistillata, to iron and nitrate enrichment

The purpose of this study was to determine whether the addition of iron alone or in combination with nitrate affects growth and photosynthesis of the scleractinian coral, Stylophora pistillata, and its symbiotic dinoflagellates. For this purpose, we used three series of two tanks for a 3-week enrichment with iron (Fe), nitrate (N) and nitrate + iron (NFe). Two other tanks were kept as a control (C). Stock solutions of FeCl3 and NaNO3 were diluted to final concentrations of 6 nM Fe and 2 muM N and continuously pumped from batch tanks into the experimental tanks with a peristaltic pump. Results obtained showed that iron addition induced a significant increase in the areal density of zooxanthellae (ANOVA, p = 0.0013; change from 6.3 +/- 0.7 x 10(5) in the control to 8.5 +/- 0.6 x 10(5) with iron). Maximal gross photosynthetic rates normalized per surface area also significantly increased following iron enrichment (ANOVA, p = 0.02; change from 1.23 +/- 0.08 for the control colonies to 1.81 +/- 0.24 mu mol O-2 cm(-2) h(-1) for the iron-enriched colonies). There was, however, no significant difference in the photosynthesis normalized on a per cell basis. Nitrate enrichment alone (2 muM) did not significantly change the zooxanthellae density or the rates of photosynthesis. Nutrient addition (both iron and nitrogen) increased the cell-specific density of the algae (CSD) compared to the control (G-test, p = 0.3 x 10(-9)), with an increase in the number of doublets and triplets. CSD was equal to 1.70 +/- 0.04 in the Fe-enriched colonies, 1.54 +/- 0.12 in the N- and NFe-enriched colonies and 1.37 +/- 0.02 in the control. Growth rates measured after 3 weeks in colonies enriched with Fe, N and NFe were 23%, 34% and 40% lower than those obtained in control colonies (ANOVA. p = 0.011). (C) 2001 Elsevier Science B.V. All rights reserved.

Consumidor de mídias móveis : a influência do perfil do adotante na relação entre valor percebido e intenção de compra

O presente estudo tem por objetivo avaliar se o perfil do adotante de inovações altera a relação entre o Valor Percebido e a Intenção de Compra de mídias móveis (smartphones, tablets, ultrabooks e leitores de e-books). Trata-se de uma pesquisa quantitativa que busca explorar a relação estrutural entre as variáveis por meio de Modelagem de Equações Estruturais (SEM – Strutural Equation Modeling). O modelo de pesquisa proposto foi desenvolvido tendo como base a Teoria da Difusão da Inovação (TDI), a Teoria Unificada de Aceitação e Uso de Tecnologia (UTAUT), o Modelo de Aceitação de Tecnologia (TAM), o Modelo Baseado em Valor (VAM), o Modelo de Aceitação de Tecnologia pelo Consumidor (CAT) e o Modelo de Influência Social (IS). Para coletar os dados foi utilizada a técnica snowball sampling ou amostragem em bola de neve, forma de amostragem não probabilística utilizada em pesquisas sociais. Foi feito um levantamento (survey), distribuindo-se questionário disponibilizado pela rede social Facebook, a partir dos contatos do autorsolicitando-se que os respondentes replicassem em suas páginas pessoais o link da pesquisa, ampliando a amostra. A coleta dos dados foi realizada nos meses de setembro e outubro de 2013, obtendo-se um total de 362 questionários respondidos. O estudo apresentou um efeito significativo da variável Valor Percebido na Intenção de Compra (estatística t = 4,506; nível de significância de 1%), além de sustentar a influência moderadora do Perfil do Adotante sobre essa relação (estatística t = 4,066; nível de significância de 1%), apresentando alto impacto sobre a Intenção de Compra (f 2 = 0,582) e relevância preditiva moderada (q2 = 0,290). Entre as variáveis antecedentes relacionadas à adoção de tecnologia, não apresentaram efeito significativo sobre o Valor Percebido: a Facilidade de Uso Percebida, a Complexidade Percebida e o Risco Percebido. O modelo contribuiu significativamente para explicar a influência dos fatores que impactam o Valor Percebido (R2 = 51,7%) o efeito do Valor Percebido na Intenção de Compra (R2 = 49,1%) de equipamentos eletrônicos portáteis. O suporte da presumidade influência moderadora do Perfil do Adotante sobre a relação Valor Percebido e Intenção de Compra indica que as organizações devem conhecer melhor os consumidores desse tipo de equipamento móveis, segmentando e desenvolvendo ações alinhadas com cada perfil de adotante.

Efeitos do acompanhamento de analistas e da dupla listagem sobre o disclosure voluntário durante o processo de convergência ao padrão IFRS no Brasil

Objetivou-se com o presente trabalho, estudar os efeitos da convergência às normas internacionais de contabilidade (IFRS), da cobertura de analistas financeiros e da emissão de American Depositary Receipts - ADR, sobre o disclosure voluntário das empresas listadas na BM&FBOVESPA. Partindo-se da análise de 14 trabalhos acadêmicos, desenvolveu-se um índice de disclosure voluntário contendo um total de 38 itens, sendo 25 itens de natureza financeira, econômica e organizacional e 13 itens de natureza social e ambiental. O check list do índice desenvolvido foi aplicado sobre 1.406 documentos (notas explicativas e relatórios da administração, contendo 58,2 mil páginas), de uma amostra com 703 observações - ano, obtidas durante os anos de 2006 a 2013. Utilizando-se do teste de Wilcoxon, os resultados apontam incrementos estatisticamente significantes nos níveis de disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil, sendo mais significativos elementos de natureza econômica, financeira e organizacional do que os de natureza social e ambiental. Utilizando-se de modelos OLS robustos, aplicados sobre dados em painel desbalanceado, os resultados dos testes econométricos confirmaram parcialmente a hipótese de que o padrão IFRS contribuiu no desenvolvimento do disclosure voluntário das empresas com maior acompanhamento de analistas financeiros, porém, significativamente para as empresas que emitiram American Depositary Receipts (ADR) durante o período de convergência às normas internacionais de contabilidade. Os resultados são robustos e significativos quando controlados por variáveis representativas do tamanho (TAM), da rentabilidade (RENT), do endividamento (ALAV) e de auditoria de uma big – four (AUDI) como determinantes do disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil.

Dos movimentos sociais para o Estado : um estudo das carreiras dos ativistas ambientais no Espírito Santo

A dissertação problematiza as relações entre movimentos sociais e Estado no Brasil contemporâneo, dando enfoque à entrada de lideranças de movimentos para órgãos públicos, por meio da ocupação de cargos de confiança e comissionados. Esta mudança no local de atuação, que pode ser compreendida como “trânsito” (da sociedade civil para o Estado) ou do ponto de vista da transformação de papéis (de desafiantes a membros da polity), repercute sobre o campo do ativismo em questão, sobre as decisões e políticas dos órgãos públicos envolvidos, assim como sobre o próprio ativista. Tendo em vista essa discussão, estabelecemos como objeto de atenção os impactos promovidos no nível individual, tendo como objetivo investigar e analisar as transformações processadas nas dimensões objetivas e subjetivas de carreiras de lideranças ativistas que adentraram o Estado por meio da ocupação de cargos. Assim, foi realizado um estudo das carreiras ativistas de seis lideranças reconhecidas por terem atuado em um campo específico de militância no Espírito Santo – o campo ambiental – e que ocuparam cargos em órgãos públicos. A metodologia utilizada foi qualitativa, e os dados foram coletados em entrevistas semiestruturadas e em profundidade com as lideranças e em pesquisa em outras fontes, como páginas de internet e materiais cedidos pelos próprios entrevistados. As análises foram instrumentalizadas teoricamente pela sociologia das carreiras militantes, por meio da qual buscamos reconstruir itinerários objetivos e aspectos subjetivos da atuação política das lideranças. Os resultados revelam que, na maioria dos casos estudados, a entrada para o Estado não foi acompanhada do desengajamento em relação ao ativismo desenvolvido em organizações e lutas ambientalistas; e que é recorrente a conciliação (e por vezes a articulação) de ambos. Todavia, a dupla atuação no movimento e no Estado foi permeada por tensões, levando algumas vezes a conflitos e rupturas. O trabalho permite concluir que, mesmo para os que se mantiveram ativistas em movimentos ambientais, houve impactos decorrentes da atuação em órgãos públicos sobre suas carreiras objetivas e subjetivas, sendo notável uma mudança na visão e na relação com o Estado, compreendido como lugar onde é possível “gerar contribuições”.

Criminal Liability of Organizations, Corporations, Legal Persons, and Similar Entities on Law of Portuguese Cybercrime: A Brief Discussion on the Issue of Crimes of “False Information,” the “Damage on Other Programs or Computer Data,” the “Computer-Software Sabotage,” the “Illegitimate Access,” the “Unlawful Interception,” and “Illegitimate Reproduction of the Protected Program”

Abstract: in Portugal, and in much of the legal systems of Europe, «legal persons» are likely to be criminally responsibilities also for cybercrimes. Like for example the following crimes: «false information»; «damage on other programs or computer data»; «computer-software sabotage»; «illegitimate access»; «unlawful interception» and «illegitimate reproduction of protected program». However, in Portugal, have many exceptions. Exceptions to the «question of criminal liability» of «legal persons». Some «legal persons» can not be blamed for cybercrime. The legislature did not leave! These «legal persons» are v.g. the following («public entities»): legal persons under public law, which include the public business entities; entities utilities, regardless of ownership; or other legal persons exercising public powers. In other words, and again as an example, a Portuguese public university or a private concessionaire of a public service in Portugal, can not commit (in Portugal) any one of cybercrime pointed. Fair? Unfair. All laws should provide that all legal persons can commit cybercrimes. PS: resumo do artigo em inglês.

«Corruption» and social and economic criminal law: criminology, criminal policy, political science and law&economics - a new idea about criminal liability of legal entities

Abstract: If we think there is a significant number of legal offshore in the globalized world, then there is not even a global consensus about what «corruption» is. The «illegal corruption» in a country may be legal in another. Moreover, the great global corruption is above the law or above democratic States. And not all democratic States are «Rule of Law». Therefore, the solution is global earlier in time and space law, democratic, free and true law. While the human being does not reach a consensus of what «corruption» really is, the discussion will not go further than a caricature. One of the other problems about «corruption» is that it is very difficult to establish the imputation of crimes, including «corruption» (v.g. Portugal) on some «companies», corporations. We have a juridical problem in the composition of the art. 11. of the Portuguese Penal Code.

Capital Intelectual: sua divulgação no setor bancário em Portugal

The importance of intangible resources has increased dramatically in recent years comparing to tangible ones. The economy in which we live is the result of competitive pressures that have imposed the implementation of business at an international level as well as a requirement in the application of sophisticated technologies that allow us to follow this fast evolution. In this age of information and innovation organizations will only survive if they are inserted in a global network of strategic relations, generically called as the network economy by Lev (2003). The service sector has stood out against the more traditional sectors of the economy. The intensive use of knowledge and a strong customer orientation created a new reality in today’s organizations: a growing importance attached to innovation, to the quality of products and services offered, to the information and communication technologies adopted, and to the creativity and particular abilities of human resources. The concept of intangible assets is more common in an accounting language and intellectual capital is most often applied in the context of management, being associated with a more comprehensive, multidimensional approach, representing all the knowledge that the institution owns and that it applies in the form of expertise, the creativity and organizational competencies that lead to innovation and to the sustained attainment of future economic benefits. An analysis of the scope of intellectual capital is fundamental to take more appropriate management decisions so that a more appropriate accounting treatment could be given by the accounting standardization organizations. This study intends to analyse the practices of information disclosure of the intellectual capital in the banking sector in Portugal, complementing the analysis of the disclosure of intangible assets in the context of accounting standards with the disclosure of intellectual capital in the context of organizational management. In particular, our main aims are to identify the extent of disclosure of intellectual capital made by banks in Portugal and also to identify the factors that determine such a disclosure. The disclosure in the context of accounting standards will be studied by checking the disclosure of intangible assets through the items listed in the International Accounting Standard 38 developed by the International Accounting Standards Board. The context of management was analysed by means of creating a voluntary disclosure index based on assumptions of the model Intellectus, developed by the Centro de Investigación sobre la Sociedad del Conocimiento – Instituto de Administración de Empresas (CIC-IADE) of the Universidad Autónoma of Madrid, and of the model Intellectual Capital Statement (made in Europe) (InCaS), both promoted by the European Commission and that we have adapted to the banking sector. When analysing the disclosure of intangible assets based on the context of accounting standards and the voluntary disclosure of intellectual capital, this study has tried to raise awareness about the importance of issuing reports on the intellectual capital as an alternative tool to take management decisions in the existing organizations and reflects the transparency and legitimacy that these institutions seek through a more extensive and more detailed information disclosure of their intellectual capital. Based on a complimentarily of economic theories, together with social and political theories, we tried to check the extent, evolution and tendencies of the compulsory disclosure of intangible assets and of the voluntary disclosure of the intellectual capital analysed in the period 2001-2011. Banks characteristics were also analysed in order to deduce those factors that determine or promote a larger disclosure in this sector. Based on these objectives, we adopted a longitudinal approach to explore the extent and the development of the disclosure of intangible assets as well as the factors that have determined it. Furthermore, we sought to assess the impact of the adoption of IAS 38 in the financial statements of the organizations in this sector. The disclosure index created on the basis of the disclosure requirements stated in IAS 38 from IASB was applied to the consolidated financial statements of the seventeen banks that rendered their statements in Portugal from 2001 to 2009. Since the information disclosed in the context of accounting standards may not have an important role as a management tool once it was not able to reflect what really contributes to the competitiveness and organizational growth, the voluntary disclosure of the intellectual capital was analysed according to the information obtained from the 2010 annual individual reports of the banks operating in Portugal in that year and from their respective websites in 2011. We tried to analyse the extent of the voluntary disclosure of the intellectual capital and of each of its components, human capital, structural capital and relational capital. The comparative analysis of their annual reports and their web pages allowed us to assess the incidence of the disclosure and discover what channel the banking sector focuses on when disclosing their intellectual capital. Also in this analysis the study of the disclosure determinants has allowed us to conclude about the influence of particular characteristics in the voluntary disclosure of the intellectual capital. The results of the analysis to the extent of the disclosure of intangible assets in the consolidated financial statements of the banking groups in Portugal in the period 2001-2009 have shown an average information disclosure of 0.24. This information disclosure evolved from an average value of 0.1940 in 2001 to 0.2778 in 2009. The average value is 0.8286 if it is only considered the disclosure of the intangible assets that the banks possessed. The evolution of this index means an increase in the average disclosure from 0.7852 in 2001 to 0.8788 in 2009. From the first results that are related to the extent of the disclosure of intangible assets in the financial statements, we can verify that the banking groups present a low disclosure level of these resources. However, when considering the disclosure of only the intangible assets that each institution owns, the disclosure level appears to be in compliance with the disclosure requirements for this sector. An evolution in the disclosure of intangible assets for the period considered was confirmed, showing an increase in the information disclosure of intangible assets in 2005, the year in which the accounting rules for intangible assets changed. The analysis that focused on the disclosure in the context of management tried to understand the extent, the incidence and the determinants of the voluntary information disclosure of intellectual capital in the annual reports of 2010 and on their web pages in 2011, studying the 32 banks operating in Portugal in this period. The average voluntary disclosure of the intellectual capital in the 2010 annual reports is 0.4342 while that in web pages is 0.2907. A review of the components of the intellectual capital allowed us to assess the importance that the banks confer to each of these components. The data obtained show that the relational capital, and more specifically the business capital, is the most disclosed component by banks in Portugal both in the annual reports and in their institutional web pages, followed by the structural capital and, finally, by the human capital. The disclosure of the human capital and the structural capital is higher in the annual reports than that in the websites, while the relational capital is more disclosed in the websites than in the annual reports. The results have also shown that the banks make a complementary use of both sources when disclosing information about their structural capital and relational capital but they do not show any information about their human capital in their websites. We tried to prove the influence of factors that could determine the accounting disclosure and the voluntary disclosure of the intellectual capital in this sector. The change in the IASB accounting rules as from January 1st 2005 gave a greater disclosure of accounting information of intangible assets in the financial statements of banks. The bank size and corporate governance measures have statistically proved to have an influence on the extent of the accounting disclosure of intangible assets and on the voluntary disclosure of the intellectual capital. Economic and financial variables such as profitability, operating efficiency or solvency were not determinants of information disclosure. The instability that the banking sector has experienced in economic and financial indicators in recent years as a result of the global financial markets imbalance has worsen indicators such as profitability, efficiency and solvency and caused major discrepancies in the economic situation between banks in Portugal. This empirical analysis has contributed to confront the disclosure required by accounting rules performed in the financial statements of organizations with that performed in the main disclosure media which is available for entities and which is increasingly requested in the process of taking management decisions. It also allowed us to verify whether there is homogeneity between institutions in the fulfilment of the requirements for information disclosure of intangible assets. However, as for voluntary disclosure of intellectual capital, there are large disparities in the disclosure extent between organizations. Regardless of this sector specific characteristics, the voluntary disclosure of intellectual capital made by banks in Portugal follows the trends in other sectors and the practices adopted in other countries, namely regarding the amount of information disclosed, the incidence of the disclosure on the indicators of relational capital and the importance of variables such as size as determinants of disclosure of intellectual capital. For a further knowledge in this field, we created a specific index for the banking sector, considering appropriate indicators for an incisive, comprehensive analysis in order to consider the most relevant indicators of intellectual capital components. Besides, confronting the analysis of disclosure in the context of accounting standards with the study of voluntary disclosure brought a new analysis approach to the research on intellectual capital disclosure. With this study, we have also intended to raise greater awareness of the need for harmonization in the intellectual capital disclosure on the part of the regulatory banking authority by means of a demanding, consistent and transparent report of intellectual capital with simple, clear, objective indicators so that those interested in disclosing intellectual capital information in the organizations in this sector may obtain more harmonized and comparable information. A research on the disclosure quality of intellectual capital, together with the application of other analysis methodologies in this sector, might be a promising approach for future research. Applying the voluntary disclosure index to the same sector in other countries may also contribute to the knowledge of disclosure practices in different geographical environments. We highlight the relevance of further studies contributing to the harmonization and consistency in the presentation of an intellectual capital report so as to enable organizations to disclose the resources that contribute most to their competitiveness and growth.