O papel do inapem no fomento do empreendedorismo na provincia do Kwanza Norte-Angola

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação de Celsa Maria Carvalho Machado e Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Gestão do risco de crédito e rentabilidade dos bancos: o caso português

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira.

A gestão do risco em instituições bancárias: uma análise com recurso a medidas de avaliação da performance ajustadas ao risco

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação do Mestre Carlos Mota

A gestão do risco de liquidez e a concessão de crédito durante os períodos de crise

Dissertação de Mestrado Apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor Mário Joel Matos Veiga de Oliveira Queirós.

A evolução da repartição de poderes entre o Juiz e o Agente de Execução

Dissertação de Mestrado em Solicitaria

Exoneração do Passivo Restante

A atual crise económica determinou um aumento significativo de casos de insolvência de pessoas singulares, uma vez que as famílias, para verem satisfeitas as suas necessidades, recorrem, por vezes em demasia, a instituições de crédito, o que leva ao seu sobreendividamento. Deste modo, o processo de insolvência pode ser o último recurso para as pessoas singulares resolverem a sua situação de incumprimento. Entre as medidas aplicáveis às pessoas singulares destaca-se a exoneração do passivo restante, prevista nos artigos 235.º a 248.º do CIRE. Esta solução dá aos devedores a possibilidade de se libertarem de algumas das suas dívidas com vista à sua reabilitação económica. É nisto que se traduz o princípio do fresh start. Este trabalho tem por objeto a insolvência de pessoas singulares, em especial a exoneração do passivo restante e o fundamento de indeferimento liminar do pedido de exoneração baseado na culpa do devedor na criação ou agravamento da sua situação de insolvência, constante do artigo 238º nº 1 al. e) do CIRE.

Predictability of stock market returns: Evidence from Eurozone's banking sectors

This paper analyzes the in-, and out-of sample, predictability of the stock market returns from Eurozone’s banking sectors, arising from bank-specific ratios and macroeconomic variables, using panel estimation techniques. In order to do that, I set an unbalanced panel of 116 banks returns, from April, 1991, to March, 2013, to constitute equal-weighted country-sorted portfolios representative of the Austrian, Belgian, Finish, French, German, Greek, Irish, Italian, Portuguese and Spanish banking sectors. I find that both earnings per share (EPS) and the ratio of total loans to total assets have in-sample predictive power over the portfolios’ monthly returns whereas, regarding the cross-section of annual returns, only EPS retain significant explanatory power. Nevertheless, the sign associated with the impact of EPS is contrarian to the results of past literature. When looking at inter-yearly horizon returns, I document in-sample predictive power arising from the ratios of provisions to net interest income, and non-interest income to net income. Regarding the out-of-sample performance of the proposed models, I find that these would only beat the portfolios’ historical mean on the month following the disclosure of year-end financial statements. Still, the evidence found is not statistically significant. Finally, in a last attempt to find significant evidence of predictability of monthly and annual returns, I use Fama and French 3-Factor and Carhart models to describe the cross-section of returns. Although in-sample the factors can significantly track Eurozone’s banking sectors’ stock market returns, they do not beat the portfolios’ historical mean when forecasting returns.

Comparative analysis of Spanish Banks’ Standalone credit profile

The paper studies the relationship between four differently rated bank’s financial profile and their standalone credit rating issued by Moody’s. The comparative analysis shows an example that despite their pricing power and geographical coverage, larger banks do not necessarily have better credit ratings. Instead, business model and risk appetite seem to be the defining factors of banks’ vulnerability to shocks, such as the Spanish real estate crisis. The risk-return relationship is also identified in the banks’ fundamentals meaning that while expansionary strategy in riskier asset classes enhances margins, it also potentially distorts the credit risk profile.

"Welcome to my life" : the experiences of single mothers who are the recipients of multiple state provided benefits

Abstract This research takes the lens of social reproduction as a starting point for an examination of the effects of recent social welfare reforms on the lives o.fsingle mothers. As the cumulative effects o.f diminishing state provided benefits take hold, tensions are heightened as single mothers internalize the insecurity of earning an income in 11 capitalist labour market, while trying to carry out all that is involved in social reproduction with inadequate means of survival. Through interviewing single mothers who are the recipients of mUltiple state provided benefits (social assistance, student loans, subsidized housing and subsidized childcare), this thesis illuminates the cOl1linued regulation of women in an effort to assure that social reproduction is occurring at the lowest cost possible. State provided benefits are set lip in such a way that it is near impossible for single mothers to make ends meet without entering the labour force or entering into co-residential relationships. This push towards the labour force and/or marriage via punitive welfare policies illuminates the devaluation of the labour that is done at home. Through interviewing 5 single mothers, I will demonstrate the extensive labour that goes into maintaining their households. In addition .J case managers are interviewed. The employees of social assistance, subsidized hOllsing, subsidized childcare and student loans, have much agency in deeming who is worthy of receiving benefits. The employees of these agencies have the ability to make these women's lives easier or more complicated by how the workers interpret the policy regulations. Social policies are of paramount importance in the quest for women's equality and thus have consequences for how women's daily lives are organized. The rules and regulations that govern the individual policies are complex and bureaucratic and have implications for the ways in which women must organize their lives in order to survive. The shifts in social policy have been guided by neo-liberal assumptions with a focus on individual responsibility and a market-modeled welfare state. The caring work that is involved in raising children to be productive in a capitalist society is ignored or devalued in current policies. The emphasis in each polic.:v is on getting women who receive benefits into the paid work force, with little facilitation or investment into the caring work these women do on a daily basis that in turn supports capitalism. Policies, such as social assistance, subsidized housing, subsidized childcare and student loans, are set up in such a way that ignores the reality of women's day-to-day lives and devalues the necessary work done at home. It takes an abundance of labour and strategizing for women to seek out necessary means of survival, labour that is amplified when a woman is dealing with mUltiple slate provided benefits.

Scholfield-Galbraith family fonds, 1865-1924

The Scholfield and Galbraith families of Dunnville, Ont. were related by marriage. Thomas Jefferson Galbraith (1842-1921) worked as a collector of canal tolls at Port Maitland, a landing waiter and searcher and an acting preventive officer in Customs. He was married to Jane Ann [Jennie] Montieth and they had five children, Margaret, Minnie Montieth, Genevieve Marion, Edith Stuart and Thomas Percy Galbraith. Genevieve Marion Galbraith was married to Harry E. Scholfield, son of Frederick Scholfield (d.1908) and Georginna Galer (d. 1888), a dry goods merchant in Dunnville. Some extent records belong to a William Scholfield who operated a mill in Dunnville. Included are records related to land lease, mortgage and bargain and sale agreements between Scholfield and various individuals, including Richard Kirkpatrick, William Kohler, Alvin Drake, Robert Ban[u]d, Henry Beckett, Sr., Samuel Waltho, Nehemiah Niece.

Indenture between William Arnott and Elizabeth Arnott and Nathan Thomas Fitch

Indenture of mortgage between William Arnott and Elizabeth Arnott of Welland County to Nathan Thomas Fitch of Welland County for Lots numbered 37 and the south half of 40 and 41 in the village of Merritville - instrument no. 5400, September 12, 1836.

Indenture between William and Ann Waters and William B. Winterbottom

Indenture of mortgage with dower between William and Ann Waters of Niagara to William B. Winterbottom of Niagara regarding the easterly half of Lot no. 265 in Niagara. This was recorded in the Register of Forms of Niagara on April 13, 1850, Book A, folios 207-208 - instrument no. 2093, April 1, 1850.

Indenture between Joseph Augustus Woodruff and Thomas Sheppard Smyth

Indenture of mortgage between Joseph Augustus Woodruff of the town of Niagara and Thomas Sheppard Smyth of Stamford Township regarding Lot no.4 in the 3rd Concession of Dereham - instrument no. 2803, September 2, 1850.

Indenture between Charles Adams and Charles Ira Ames

Indenture of mortgage between Charles Adams of Hamilton and Charles Ira Ames of Hamilton of the first part to Frances Malvinia, wife of Charles Adams of the second part and Thomas Clarke Street of Chippewa, eldest son and heir of Samuel Street of the third part regarding Lot no. 5 in the 5th Concession in the Township of Caradoc in the County of Middlesex, May 5, 1854.

Indenture between John Picard and Peter Servos

Indenture of mortgage in fee between John Picard of the Township of Niagara and Peter Servos of the Township of Niagara regrading part of Lot no. 113 in the Township of Niagara - instrument no. 6269. This is listed in book B, folio 33, August 17, 1855.