Reporting Income Taxes in the Banking Sector In Angola - Accounting, Tax Regulation and Financial Reporting Evidences

This research provides an insight into income taxes reporting in Angola, based on hand collected data from the annual reports of banks. Empirical studies on Angolan companies are scarce, in part due to the limited access to data. The results show that income taxes’ reporting has improved over the years 2010-2013, becoming more reliable and understandable. The Angolan Government is boosting the economic growth through tax benefits in the investment in public debt, which cause a reduction in the banks’ effective tax rate. The new income tax law will reduce the statutory tax rate from 2015 onwards and change the taxable income, resulting in shifting the focus to promoting private investment.

Comprehensive income: evidence from Portuguese listed companies on reporting choices and value relevance

This work project aims at analysing choices related to Comprehensive income (CI) of Portuguese listed firms and understanding the reasons behind them. Additionally, it studies the relevance of CI versus Net Income (NI). It was found that firm’s size and volume of Other comprehensive income (OCI) are positively related with the choice for separate statements while smaller firms with positive NI and negative OCI tend to disclose less information about taxes. The value relevance of CI proved to be superior to that of NI but OCI seems to have no incremental value relevance.

“What matters?”: The case of sustainability reporting in Spain and Portugal

This project explores the case of Sustainability Reporting in Spain and Portugal and the recently launched new generation of Global Reporting Initiative Guidelines. The sample of the study is composed of companies included in the “GRI Report list 1999-2015”. In particular 2013 onwards 51 companies that published their G4 Report are taken into consideration. An indirect study is conducted based on the content of the sustainability reports of companies that implemented the Global Report Initiatives (GRI) reporting guidelines in order to identify focus areas of sustainability reporting in Spain and Portugal, analyzing trends and patterns relevant for observation. The project also promotes a discussion of the usability of the G4 guidelines and the adoption of materiality definition.

Illness perception, knowledge and self-care about cervical cancer

Prevention plays a central role in early detection of cervical cancer. Common Sense Model proposes that the nature and organization of illness representations can guide actions related to health and how self-care is exercised. The aim of this study was to describe and compare illness perception, knowledge and self-care in women with and without cancer precursor lesions. Participants were 92 women (aged 18-59) from primary care unity divided into two groups: women with and without premalignant lesion. Measures for illness perception, knowledge and self-care were used. There was no statistically signifi cant difference (t test e chi-square test) between groups in the variables analyzed. Despite the risk for cervical cancer, women with precursor lesions do not adjust their illness perceptions, knowledge and self-care to the situation. These data show the need to warn women against the cervical cancer risks, because their distorted perceptions and lack of knowledge about the disease may hamper the screening and control of cervical cancer.

Self-transcendence is related to higher female sexual desire

One facet of self-transcendence is creative self-forgetfulness (CSF; tendency to be attentionally absorbed in mindaltering experiences). Proneness to mind-altering attentional absorption and other aspects of self-transcendence were previously related to vaginal intercourse frequency, sexual arousability, and female coital orgasm. Given that sexual responsiveness is enhanced by focused attention, itwas testedwhether CSF correlates with sexual responsiveness, and if maladaptive defenses, openness to experience, and testosterone explain the hypothesized relationships. One hundred thirty-nine Portuguese (98 women) provided saliva samples for testosterone determination by luminescence immunoassays before and after a romantic movie scene and reported how intensely they felt sexual desire and arousal during the movie. CSF was measured by the Temperament and Character Inventory– Revised, maladaptive defenses by the immature defenses subscale of the Defense Style Questionnaire (DSQ-40), male and female past month desire by the desire dimensions of the International Index of Erectile Function (IIEF), and Female Sexual Function Index (FSFI). Female desire and arousal during themoviewere independently predicted by CSF, openness to experience and testosterone, but not by immature defenses. Female past month desire was independently predicted by CSF, testosterone, and less immature defenses. Possible psychobiological processes linking self-transcendence and sexual responsiveness are discussed.

Financial reporting and inventory disclosure in the extractive industry

Companies in the Extractive Industry (E.I) have some particularities and special regulation that provides an interesting study of inventory and reporting in their financial statements. The theme thus chosen here, aims to make a comparison of the various methods of reporting inventories (recognition, measurement, presentation and disclosures) as well as the different accounting regulations in place. Moreover, inventories are a current asset which represents a large per cent of total assets. Another is that it also provides an opportunity for analysis of the different regulations in place for disclosures; the different standards implemented- IAS, US GAAP and/or regional standards.

Corporate social responsability reporting: The case of Portuguese Hospitals

vThis research investigated Portuguese Hospitals’ Corporate Social Responsibility reporting practices, by analyzing Hospitals’ Annual Reports and websites. The main hospital stakeholders were presented and activities pertaining to each group included. Overall, it appears that there is a lack of strategic CSR reporting on both private and public hospitals. Hospital managers should include stakeholders in their CSR strategy and aim it at shared value creation. Hospitals need to build a stronger relationship with the community and reformulate CSR reporting practices to ensure that the reporting is timely, complete and relevant and is easily accessible by interested parties.

Desigualdades sociais em saúde nos idosos : um retrato para Portugal

RESUMO - Contexto: As desigualdades sociais em saúde são uma questão central de justiça social. No contexto de forte envelhecimento populacional em Portugal, as desigualdades nos idosos representam um desafio crucial para o futuro, sobre as quais existe pouca evidência. Este estudo pretende investigar a existência de desigualdades socioeconómicas em saúde nos idosos, em Portugal. Metodologia: Foram utilizados os dados para Portugal, da quarta vaga do Survey of Health, Ageing and Retirement in Europe. O estudo engloba 2017 indivíduos com 50 ou mais anos. Foram utilizados quatro indicadores de saúde: problemas de saúde, saúde auto-reportada, doenças de longa duração e atividade limitada. Foi utilizado o nível de educação como indicador socioeconómico. As desigualdades socioeconómicas foram avaliadas através de regressões logísticas multivariadas. Resultados: Existem desigualdades socioeconómicas em saúde nos idosos favoráveis aos mais educados. Os indivíduos com menor educação estão em maior risco de reportar má saúde (OR=5,5); maior risco em ter problemas de saúde, existindo um gradiente social na Hipertensão Arterial (OR=2,4) e na Artrite (OR=7,0); maior risco de doenças de longa duração (OR=1,6) e maior risco de limitação nas atividades diárias (OR=5,1). As desigualdades socioeconómicas diminuem com a idade. Conclusão: De forma a melhorar a saúde e reduzir as desigualdades socioeconómicas em saúde nos idosos, os resultados apontam para a necessidade de implementar medidas no âmbito dos problemas de saúde em que existe um gradiente social, melhorar o nível de educação da população geral e implementar medidas de educação para a saúde, aumentando a literacia em saúde nos idosos mais jovens.

Reporting cash flow evidence from campanies listed in the Euronext Lisbon

Based on the 2013 and 2014 consolidated statements of cash flows of companies listed in Euronext Lisbon, this Work Project analyses the cash flow disclosures, namely if they are in accordance with International Accounting Standards 7, specifically the format, the choice of classification interests, dividends paid and received and the composition of cash and cash equivalents. Additionally, quality of income ratio is analyzed due to its importance for users of financial statements. The results show evidence of uniformity and consistency in the use of the direct method for reporting operational activities in both years, but there are some differences regarding the disclosure of interests and dividends, paid and received, respectively.

Empowerment and intentions to resist future change: the moderating effect organization-based self-esteem

Nowadays, organizations face a constant need for adaptability, increasing the importance of change management. Our study focuses of how empowering leadership influences intentions to resist future changes, mediated by the effects of psychological and structural empowerment. From the responses of the two questionnaires (N1=230; Ntf=113), we found that empowering leadership fosters psychological and structural empowerment. Structural empowerment was the main driver in reducing intentions to resist future change when an employee has high organization-based self-esteem. Our findings add to the literature by examining how we can anticipate and manage change under an empowering context, building on social exchange and uncertainty reduction theories

Transparency in financial reporting by European Foundations

The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting.

How to reduce the causes of call center contact by implementing web self-service at Sonae MC?

This project aims to provide feasible solutions to improve customer´s Help Area at Continente Online. The goal is to increase satisfaction and loyalty by reducing the main causes that lead customers to appeal to Call Center or abandon the website. The pursued solution is the implementation of Web Self-Service and the vision taken is focused not only on providing customers basic help tools but also innovate with international best practices to sustain Sonae MC´s present and future market leader position. Customer´s feedback, costs and impact are taken in consideration to find the best fit for the company.

The influence of fibre orientation on the post-cracking tensile behaviour of steel fibre reinforced self-compacting concrete

Adding fibres to concrete provides several advantages, especially in terms of controlling the crack opening width and propagation after the cracking onset. However, distribution and orientation of the fibres toward the active crack plane are significantly important in order to maximize its benefits. Therefore, in this study, the effect of the fibre distribution and orientation on the post-cracking tensile behaviour of the steel fibre reinforced self-compacting concrete (SFRSCC) specimens is investigated. For this purpose, several cores were extracted from distinct locations of a panel and were subjected to indirect (splitting) and direct tensile tests. The local stress-crack opening relationship (σ-w) was obtained by modelling the splitting tensile test under the finite element framework and by performing an Inverse Analysis (IA) procedure. Afterwards the σ-w law obtained from IA is then compared with the one ascertained directly from the uniaxial tensile tests. Finally, the fibre distribution/orientation parameters were determined adopting an image analysis technique.

Self-monitoring of freeze–thaw damage using triphasic electric conductive concrete

The effect of freeze–thaw cycles on concrete is of great importance for durability evaluation of concrete structures in cold regions. In this paper, damage accumulation was studied by following the fractional change of impedance (FCI) with number of freeze–thaw cycles (N). The nano-carbon black (NCB), carbon fiber (CF) and steel fiber (SF) were added to plain concrete to produce the triphasic electrical conductive (TEC) and ductile concrete. The effects of NCB, CF and SF on the compressive strength, flexural properties, electrical impedance were investigated. The concrete beams with different dosages of conductive materials were studied for FCI, N and mass loss (ML), the relationship between FCI and N of conductive concrete can be well defined by a first order exponential decay curve. It is noted that this nondestructive and sensitive real-time testing method is meaningful for evaluating of freeze–thaw damage in concrete.

HLT Hilotec: self-building manual for sustainable housing

The future of the construction industry will require changes at many levels. One is the ability of companies to adapt to new challenges, converting needs to opportunities and simultaneously contributing to the solving of social and environmental problems. In the coming decades we will see a change in attitude in the industry, with a strong tendency to adopt natural and recycled materials, as well as bet on green technology and social innovation oriented to emerging countries. On the other hand, emerging countries have a high demand for housing construction on a large scale, but the current techniques in the developed countries for building requires a large amount of natural resources and skilled labor. This contextualization brings sustainability problems for the construction sector in emerging countries, often with scarce natural resources and with the construction sector underdeveloped. Through a cooperative action between the construction company Mota-Engil Engineering and the University of Minho in Portugal, a construction technology was developed based on the use of Compressed Earth Blocks as part of a social concept for innovative small houses, favoring the adoption of local and natural materials and with the main premise of being dedicated to self-construction. The HiLoTec project - Development of a Sustainable Self-Construction System for Developing Countries was based on this idea. One of the several results of this project is this construction manual. To Mota-Engil the project was a platform for incubation of knowledge about earth construction and to obtain a constructive solution validated technically and scientifically, suitable to be implemented in the markets where it operates. For the University of Minho the project was an opportunity to strengthen skills in research, laboratory and scientific development, through the development of engineering studies, architecture and sustainability, as well as supporting the doctoral scholarships and dissemination of scientific publications. May the knowledge of this project be of benefit, in the future, for the welfare of those who build a HiLoTec house.