954 resultados para obligation to disclose


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Tese apresentada para cumprimento dos requisitos necessários à obtenção do grau de Doutor em Geografia e Planeamento Territorial - Especialidade: Geografia Humana

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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.

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The problem to be discussed results from the relationship established between the insurer and insured by the conclusion of an insurance contract, namely an optional liability insurance contract, to cover the risks taken by the insured resulting from the occurrence of a claim, such as those arising from the emergence of the liability and consequent obligation to compensate damages caused to a third party. This thesis concerns thus the debate between those who consider that, in the optional insurance, the third party may require compliance with the provision to both the insured and the insurer (in the case of voluntary joinder, pursuant to Art. 27 CCP, which corresponds Art. 32 of the New Code of Civil Procedure, Law n. 41/2013 of 26 June, which entered into force on 1 September, hereinafter New Code) - insurance contract on behalf of a third party conception - in the same way that the insured defendant can bring the insurer to intervene as co-defendant in the main process, pursuant al. a) of art. 325 of the CCP (corresponding to art. 316 of the New Code - main intervention caused), and those who argue that the insurer may only intervene in the action as an ancillary party, to assist the defendant, lacking interest, therefore, in necessary or volunteer joinder, with the consequence that the insurer cannot be sued as a main party - only ancillary intervention is justifiable (cf. art. 330 CPC, which corresponds to art. 321 of the New Code).

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Tese de Doutoramento em Ciências Jurídicas (área de especialização em Ciências Jurídicas Públicas).

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Tese de Doutoramento em Filosofia (área de especialização em Filosofia Moderna e Contemporânea).

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Dissertação de mestrado em Direito Judiciário

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Relatório de estágio de mestrado em Ciências da Comunicação (área de especialização em Informação e Jornalismo)

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Transparency document related to this article can be found online at http://dx.doi.org/10.1016/j.bbrc.2015.10.014

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Dissertação de mestrado em Bioengenharia

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Investigación elaborada a partir de una estancia en la Facoltà di Lettere e filosofia de la Università degli Studi dell'Aquila entre los meses de octubre del 2006 y marzo del 2007. Engles es uno de los trovadores occitanos de los siglos XII y XIII más misteriosos i desconocidos. Ante la falta de datos históricos o documentales, la única vía que queda es intentar descubrir las posibilidades comunicativas de los textos literarios que mencionan a Engles cuando son leídos en conjunto, como parte de un mismo grupo temático en torno a este personaje enigmático. De hecho, haciendo una lectura de este tipo, resulta evidente que parte de la información que podemos deducir hoy en día de Engles pudo haber sido, en cierto modo, alterada; o, como mínimo, leída erróneamente a lo largo del tiempo. Por ello resultan contradictorias las conclusiones que se derivan de la información que existe de él. Parte del problema es que a la falta de información archivística se suma la escasez del corpus de textos relacionados con Engles; y, sin embargo, a pesar de lo escaso en números, resulta de gran interés informativo. Partiendo del estudio de algunas de estas menciones, el artículo intenta establecer un diálogo coherente entre todos los textos, buscando dilucidar quién fue el misterioso Engles.

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Purpose: to describe a case of probable bilateral diffuse uveal melanocytic proliferation (BDUMP) with scleral involvement, free from systemic malignancies and cataract. Methods: fifty months of follow up with recurrent complete ophthalmological examinations, including fundus photography, fluorescein/indocyanine green angiography (FA) and optical coherence tomography (OCT). Investigations also included an electroretinography (ERG) and histological examination of scleral biopsy. Extraocular malignancies were repeatedly searched. Results: the patient was a 61 year-old Italian man with chronic hepatitis type C. At first visit his best corrected visual acuity (BCVA) was 20/32 in OS and 20/25 in OD. Funduscopy showed multiple patch-shaped pigmented alterations involving macular region and mid retinal periphery. FA showed corresponding areas of late-phase hyperfluorescent pinpoints (figure 1a, OS) and intemediate-phase hypocyanescence (figure 1b, OS), with subtle serous neurosensory retinal detachment confirmed by OCT. Photopic and scotopic ERG tested normal. Systemic prednisone was administered for one month without any improvement. After ten months round pigmentary lesions appeared also in superior scleral surface of both eyes. Biopsy allowed to disclose slightly pigmented spindle cells. BCVA worsened for further 10 months, with enlargement of FA alteration areas but lenses still clear. After 30 months spontaneous coalescence and atrophy of retinal lesions started, paralleled by progressive visual recovery. At the end of our follow up BCVA was 20/25 in OU while scleral pigmentary lesions remained unchanged. Conclusions: we report the case of a patient with main features of BDUMP and some unusual findings. Although not all classical diagnostic criteria were fulfilled, the presence of scleral pigmented lesions and spontaneous visual recovery may enlarge clinical spectrum of the disease.

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Thymus regression upon stressing stimuli, such as infectious diseases, is followed by organ reconstitution, paralleling its development in ontogeny. A narrow window of thymus development was here studied, encompassing the pro-T lymphoid precursor expansion during specification stages, by the use of epidermal growth factor plus insulin (INS) in murine fetal thymus organ cultures. Aiming to disclose signaling pathways related to these stages, cultured thymus lobes had their RNA extracted, for the search of transcripts differentially expressed using RNAse protection assays and reverse transcriptase-polymerase chain reactions. We found no difference that could explain INS-driven thymocyte growth, in the pattern of transcripts for death/proliferation mediators, or for a series of growth factor receptors and transcriptional regulators known as essential for thymus development. Thymocyte suspensions from cultured lobes, stained for phenotype analysis by fluorescence activated cell sorting, showed a decreased staining for Notch1 protein at cell surfaces upon INS addition. We analyzed the expression of Notch-related elements, and observed the recruitment of a specific set of transcripts simultaneous and compatible with INS-driven thymocyte growth, namely, transcripts for Notch3, for its ligand Jagged2, and for Deltex1, a mediator of a poorly characterized alternative pathway downstream of the Notch receptor.

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On 5 June 2014, the European Union published its first report on the implementation of the UN Convention on the Rights of Persons with Disabilities (UN CRPD). This document follows the ratification of the Convention by the EU in 2010 and its obligation to prepare and submit a report on its actions to support the implementation of the Convention. Read the report here.

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The Chief Executive is accountable to the Minister for Health, Social Services and Public Safety for the performance of the Public Health Agency and its staff.The Chief Executive is required to appoint a senior professional at Board level to provide leadership in relation to Personal Public Involvement.� In the Public Health Agency this role is undertaken by the Director of Nursing and Allied Health Professions supported by the Assistant Director for Allied Health Professions and Personal Public Involvement. The Public Health Agency has also appointed a Regional Lead Officer for PPI.This document sets out the PHA's commitment to PPI and�recognises the importance of proper and timely consultation as an integral part of fulfilling its statutory obligation to make arrangements with a view to securing involvement and consultation with service users, their carers, the public and the Patient Client Council on decisions on planning and proposals for change affecting the provision of the health and social care services for which the PHA is responsible the�PHA will endeavour to conduct consultations in a timely, open and inclusive way.