Os diferentes tipos de resultados nas cooperativas numa perspetiva jurídica e contabilística

As cooperativas assumem um papel fundamental na economia social portuguesa, o que justifica a necessidade de um conhecimento mais aprofundado destas entidades tanto a nível jurídico como a nível contabilístico. O principal objetivo deste estudo consiste em identificar os vários tipos de resultados nas cooperativas, compreender e caraterizar o tratamento jurídico e contabilístico dos mesmos e aferir se o normativo contabilístico em vigor permite evidenciar as especificidades daqueles. Assim, utilizando uma metodologia qualitativa, com recurso à análise de conteúdo, realizou-se um estudo de caso múltiplo. Antes, porém, procedeu-se à revisão de literatura, seletiva e seminal, sobre o estado da arte dos resultados das cooperativas em Portugal. Foram identificados três tipos de resultados, os resultados cooperativos, os resultados extracooperativos e os resultados extraordinários. O estudo mostra que o tratamento jurídico e contabilístico dos resultados cooperativos não está devidamente adequado à realidade das mesmas, por duas razões: em primeiro lugar, não são claramente identificáveis na legislação em vigor os diferentes tipos de resultados; e, em segundo lugar, constata-se que os resultados nas cooperativas têm o mesmo tratamento contabilístico que os resultados das sociedades comerciais, apesar das diferenças substanciais entre as duas formas jurídicas. Concluiu-se, então que a alteração do enquadramento contabilístico aplicável às cooperativas é pertinente e necessária no sentido de impor uma contabilização separada dos resultados cooperativos e dos resultados extracooperativos e extraordinários. Esta contabilização separada é essencial, por razões fiscais mas sobretudo para que as demonstrações financeiras apresentem a imagem verdadeira e apropriada do desempenho das cooperativas. Conclui-se, de igual modo, que existe no ordenamento português um normativo contabilístico aplicável às entidades do setor não lucrativo que seria adequado para evidenciar as especificidades das cooperativas em matéria dos resultados, dado que o modelo das demonstrações dele constante permitiria o desdobramento dos resultados por atividades.

Manipulação de resultados

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutora Alcina de Sena Portugal Dias Esta versão contém as críticas e sugestões de elementos do júri

Urban land cover change detection analysis and modeling spatio-temporal Growth dynamics using Remote Sensing and GIS Techniques: A case study of Dhaka, Bangladesh

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

Spatial distribution of Malaria indicator in Tanzania

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies

ACUTE TOXOPLASMOSIS IN A BREASTFED INFANT WITH POSSIBLE TRANSMISSION BY WATER

Toxoplasma gondii transmission via breastfeeding has been discussed; however, no cases have been confirmed to date. This article describes a case of acute toxoplasmosis diagnosed in a mother and her six-month-old breastfed infant. The study accounts for the possibility of breast milk transmission and directs both clinicians and pediatricians to the hypothesis that both patients acquired toxoplasmosis via water ingestion.

Modelling HIV/AIDS length of stay in Portugal

Tese apresentada como requisito parcial para obtenção do grau de Doutor em Estatística e Gestão de Informação pelo Instituto Superior de Estatística e Gestão de Informação da Universidade Nova de Lisboa

Adenocarcinoma of the Ileum: A Rare and Challenging Entity

INTRODUCTION: Primary small bowel malignancy is unusual and accounts for 1-3% of all gastrointestinal tract neoplasms. Adenocarcinoma is one of the most common histologic types, but its frequency decreases with more distal locations. Its clinical presentation is nonspecific and is usually associated with advanced disease, which contributes to delayed diagnosis. PRESENTATION OF CASE: A 66-year-old woman was admitted to the hospital with a 6-day history of progressively worsening abdominal pain localized in the right lower quadrant, nausea, and vomiting. Investigation revealed an inflammatory appendiceal tumor. The patient underwent surgery and an unexpected tumor involving the distal ileal segment and ileocecal appendix was found. Right radical hemicolectomy with en bloc resection of the distal ileum was performed. Histopathological examination revealed adenocarcinoma of the ileum. DISCUSSION: This rare entity is associated with a nonspecific clinical presentation that contributes to delayed diagnosis and treatment, and consequently to a worse prognosis. Approximately half of the cases are only diagnosed at surgery. Primary treatment consists of wide resection with locoregional lymphadenectomy. The role of adjuvant chemotherapy has yet to be determined. CONCLUSION: This case demonstrates an unusual condition characterized by late and challenging diagnosis. We highlight the importance of an earlier diagnosis and optimal treatment for improved patient outcomes.

Treasury stocks: Evidence from Portuguese listed companies in 2010

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Entities delaying payments in times of crisis and its impact on profitability

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Essay on external imbalances within the Euro Area

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics

The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Target-specific multiphysics modeling for thermal medicine applications

Dissertation to obtain the degree of Doctor of Philosophy in Biomedical Engineering

Fiscal multipliers in Portugal using a threshold approach

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics

Narrative Memory in Hyperfiction and Games

The aim of this paper is to address some theoretical issues concerning the narrative practice in cyberspace. From a narratological perspective it intends to clarify the functioning of time and space in storytelling. For that purpose it traces the concept(s) of memory inherited from rhetoric; the use of memory as a narrative device in traditional accounts; the adaptations imposed by hyperfiction. Using practical examples (including two Portuguese case studies - InStory 2006, and Noon 2007) it will show how narrative memory strategies can be helpful in game literacy. The main purpose is to contribute to serious game research and (trans)literary studies.

Portuguese Ministers, 1851-1999: Social Background and Paths to Power

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