OS CONTRACTOS DE CONCESSÃO NO CONTEXTO DO SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA E DE RELATO FINANCEIRO

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.

A IMPORTÃNCIA DA CONTABILIDADE AMBIENTAL NO CONTEXTO DAS EMPRESAS EM SÃO VICENTE

No mundo globalizado, com o desenvolvimento de novas tecnologias, novas formas de indústria e a escassez dos recursos, surge a necessidade de mudar o comportamento das entidades em relação à preservação do meio ambiente. É neste sentido que muitas entidades estão a adoptar a contabilidade ambiental nos seus relatórios, de forma a evidenciar os impactos que as suas acções provocam sobre o meio ambiente. O presente trabalho assenta-se principalmente na importância da contabilidade ambiental, na responsabilidade social e nos impactos que as actividades das empresas provocam ao meio ambiente. Neste sentido, apresentamos os conceitos de responsabilidade social e ambiental, e principalmente o conceito de contabilidade ambiental, onde fizemos a sua breve caracterização histórica, a sua importância, os seus objectivos e vantagens. Procuramos, de uma forma sintetizada, através dos relatórios de gestão disponibilizados nos Web sites de algumas empresas do País, saber qual o tratamento dado às questões de responsabilidade social e ambiental, e constatamos que muitas dessas empresas incluem nos seus relatórios acções relacionadas com a sociedade e o ambiente. Foi feito um estudo de caso na empresa de Produção, Transporte e Distribuição de Electricidade e Água, para ilustrar o tema de estudo. Fizemos uma análise nos documentos disponibilizados pela empresa de modo a saber qual a relevância dada às questões relacionadas com a contabilidade ambiental e qual o tratamento contabilístico dados as estas questões. Relativamente à metodologia utilizada durante a elaboração deste trabalho, baseámo-nos em revisões bibliográficas acerca do tema, em análises aos documentos da empresa e conversas tidas com alguns colaboradores da mesma. In this globalised world, with the development of new technologies, new types of industry and scarcity of resources, there is a need to change the behaviour of entities in what concerns protection of the environment. This is why many entities are including environmental accounting in their reports, in order to show the impact of their activity on the environment. This work is mainly focused on the importance of environmental accounting, the social responsibility and the impact on the environment caused by corporations’ activity. In this sense we begin with the introduction to the concept of social and environmental responsibility, with emphasis on environmental accounting, doing a brief historic characterization of it, its importance, objectives and advantages. In a synthetic way, going through the management reports shown on the websites of some enterprises in this country, we tried to learn how they deal with the matter of social and environmental responsibility, and we noticed that many of them include in their reports actions they take in the field of society and environment. To illustrate our theme, a case study was done in Electra, the electricity and water production and Distribution Company. We analysed documents made available by the company in order to know how they care about environmental accounting matters and how they treat them at the financial accounting level. Concerning the methodology used in performing this work, we based on reading bibliography about the theme, analyzing documents from that company and conversations with some of its workers.

On the drivers of commodity co-movement: Evidence from biofuels

We use the recent introduction of biofuels to study the effect of industry factors on the relationshipsbetween wholesale commodity prices. Correlations between agricultural products and oilare strongest in the 2005-09 period, coinciding with the boom of biofuels, and remain substantialuntil 2011. We disentangle three possible drivers for the linkage: substitution, energy costs, andfinancialization. The timing and magnitude of the biofuels-to-oil relationships are different to thoseof other commodities, and far higher than can be justified by costs and financialization. Substitutionand costs drive the monthly correlations of long-term futures, and each of the three contributeequally to the daily co-movement of the short-term ones. The findings survive many robustnesschecks and appear in the stock market.

One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community

From the year of its foundation, until the foundation of Revista deContabilidad in 1997, REFC has been the only referred accounting journalin Spain. Published by the Spanish Association for Accounting and BusinessAdministration (AECA), this journal is at the heart of the emergence ofa distinctly Spanish academic accounting community.Our study is based on:1. An analysis of 100 issues of REFC covering the period from 1985 to 1999.2. A questionnaire to Spanish accounting academics on their perceptionsand experience of the journal.Key points emerging from this study include:a) A move away from interest in accounting concepts and rules, as wellas accounting history, and towards positive accounting theory, the impactof accounting information on capital markets, and financial analysis.b) The emergence of a small number of universities as the driving forcein Spanish accounting research.c) Spanish academics rate REFC highly compared to other Spanish journalsfor publication status, as a support for research, and as a support forteaching. A number of English language journals are rated more highly forboth publication status and as a support for teaching.

Iowa Uniform Crime Report, 2004

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Uniform Crime Report, 2005

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Uniform Crime Report, 2006

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Uniform Crime Report, 2007

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Uniform Crime Report, 2008

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Department of Transportation Strategic Plan, January 2008 through December 2012

To provide safe and modern transportation systems and services to individuals who travel in Iowa, the Iowa Department of Transportation has identified three broad-based and far-reaching strategic goals: accessibility, responsiveness and accountability. These goals are outlined in this plan, which is aligned with the Accountable Government Act. In addition, the plan specifically addresses strategic needs to serve our customers, and to respond to trends of a growing population and the ever changing need to enhance and expand Iowa's transportation systems. This plan is a living document, and therefore, will be updated periodically.

Iowa Uniform Crime Report, 2009

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Department of Transportation Strategic Plan, 2012-2013

To provide safe and modern transportation systems and services to individuals who travel in Iowa, the Iowa Department of Transportation has identified three broad-based and far-reaching strategic goals: accessibility, responsiveness and accountability. These goals are outlined in this plan, which is aligned with the Accountable Government Act. In addition, the plan specifically addresses strategic needs to serve our customers, and to respond to trends of a growing population and the ever changing need to enhance and expand Iowa's transportation systems. This plan is a living document, and therefore, will be updated periodically.

Avaluació de necessitats i disseny de la intervenció per a la reintegració social dels delinqüents sexuals d’alt risc

Aquest treball recull les necessitats per la reintegració que presenten els delinqüents sexuals a les presons catalanes i com es poden abordar aquestes mitjançant un model que ha donat bons resultats a altres països: Circles of Support and Accountability (CoSA a partir d'ara). L'objectiu és conèixer com funcionen els Cercles de Suport i Responsabilitat i quins són els requisits necessaris per adaptar aquest model als serveis penitenciaris de Catalunya. Amb aquesta finalitat s'ha fet una anàlisi quantitativa dels principals trets de la població penitenciària catalana, s'ha revisat la bibliografia sobre el model CoSA i s'ha fet observació de camp en la seva aplicació al Regne Unit. També s'ha comptat amb les opinions d'experts i professionals de Catalunya i s'han fet entrevistes a una petita mostra de delinqüents sexuals en règim de semillibertat. Tot i que a Catalunya hi ha programes a les presons per potenciar la rehabilitació dels delinqüents sexuals, la investigació destaca l’important paper del suport social i del manteniment dels canvis del tractament en el medi comunitari com elements clau per la reducció de la reincidència. El model Cercles optimitza l'efecte d'aquests processos i alhora ofereix un model de supervisió que concilia l'objectiu de protecció pública amb la reintegració del delinqüent. De l'estudi de la població penitenciària es conclou que hi ha una part d'interns que es podrien beneficiar d'aquest programa i que el reconeixen com una font important de suport davant les importants dificultats que troben en el procés de retorn a la llibertat. Es proposa un programa CerclesCat adaptat a la realitat del sistema penitenciari català i es descriu el procés d'implementació.

Evaluación de necesidades y diseño de la intervención para la reintegración social de los delincuentes sexuales de alto riesgo

Este trabajo recoge las necesidades para la reintegración que presentan los delincuentes sexuales de las prisiones catalanas y cómo se pueden abordar éstas mediante un modelo que ha dado buenos resultados en otros países: Circles of Support and Accountability (CoSA a partir de ahora). El objetivo es conocer cómo funcionan los Círculos de Apoyo y Responsabilidad y cuáles son los requisitos necesarios para adaptar este modelo a los servicios penitenciarios de Cataluña. Con este fin se ha hecho un análisis cuantitativo de los principales rasgos de la población penitenciaria catalana, se ha revisado la bibliografía sobre el modelo CoSA y se ha hecho observación de campo en su aplicación en el Reino Unido. También se ha contado con las opiniones de expertos y profesionales de Cataluña y se han realizado entrevistas a una pequeña muestra de delincuentes sexuales en régimen de semilibertad. Aunque en Cataluña hay programas en las prisiones para potenciar la rehabilitación de los delincuentes sexuales, la investigación destaca el importante papel del apoyo social y del mantenimiento de los cambios del tratamiento en el medio comunitario como elementos clave para la reducción de la reincidencia. El modelo de Círculos optimiza el efecto de estos procesos, y muestra un modelo de supervisión que concilia el objetivo de protección pública con la reintegración del delincuente. Del estudio de la población penitenciaria se concluye que hay una parte de internos que podrían beneficiarse de este programa y que lo reconocen como una fuente importante de apoyo ante las importantes dificultades que encuentran en el proceso de retorno a la libertad. Se propone un programa CerclesCat adaptado a la realidad del sistema penitenciario catalán y se describe el proceso de implementación.