A declaração de insolvência por atraso nas contas das sociedades comerciais

Um dos factos índice do estado de insolvência é o atraso, superior a nove meses, na aprovação e depósito das contas, se a tanto a entidade em causa estiver legalmente obrigada (cf. art. 20.º, n.º 1, h, do CIRE). Ora, o que nos propomos analisar na presente comunicação são, antes de mais, os pressupostos de que depende este indicador de insolvência, designadamente, as entidades abrangidas e as contas relevantes. Centrando-nos em especial nas sociedades comerciais, pretendemos analisar o processo de elaboração das contas, os órgãos para tanto competentes e os prazos a observar. Seguidamente, uma vez elaboradas as contas, devem as mesmas ser submetidas aos sócios para aprovação, depois de eventual controlo e parecer dos órgãos próprios. O passo final é o depósito e a publicidade das contas. Todavia, importa que na análise deste processo se tenham em conta as vicissitudes que podem condicionar os vários passos do processo, e os mecanismos instituídos para a sua (eventual) superação. Por fim, cabe avaliar como se compatibilizam as regras societárias sobre a elaboração, aprovação e depósito das contas, com a previsão do facto-índice referido para efeitos de insolvência.

Evolution of Iberia during the Cenozoic with special emphasis on the formation of the Betic Cordillera and its relation with the western Mediterranean

The extensional process affecting Iberia during the Triassic and Jurassic times change from the end of the Cretaceous and, throughout the Palaeocene, the displacement between the African and European plates was clearly convergent and part of the future Internal Zone of the Betic Cordillera was affected. To the west, the Atlantic continued to open as a passive margin and, to the north, no significant deformation occurred. During the Eocene, the entire Iberian plate was subjected to compression. which caused major deformations in the Pyrenees and also in the Alpujarride and Nevado-Filabride, Internal Betic, complexes. In the Oligocene continued this situation, but in addition, the new extensional process ocurring in the western Mediterranean area, together with the constant eastward drift of Iberia due to Atlantic opening, compressed the eastern sector of Iberia, giving rise to the structuring of the Iberian Cordillera. The Neogene was the time when the Betic Cordillera reached its fundamental features with the westward displacement of the Betic-Rif Internal Zone, expelled by the progressive opening of the Algerian Basin, opening prolonged till the Alboran Sea. From the late Miocene onwards, all Iberia was affected by a N-S to NNW-SSE compression, combined in many points by a near perpendicular extension. Specially in eastern and southern Iberia a radial extension superposed these compression and extension.

El paisaje del área fuente cenozoica, evolución e implicaciones; correlación con el registro sedimentario de las cuencas

Erosion surfaces are the main geomorphological features of the Hesperian Massif. However, three other physiographic elements define the present state of the landscape. Such are big mountain blocks with polygonal borders building at great scale mountain chains, some more modest ridges following hercynian structural trends, and finally the strong incision of the fluvial net. On the other hand, paleoalterations and associated sediments are the only available ways for relief correlation and interpretation. It consists of a triple relationship giving good results when the regional stratigraphy is well known. Tectonic massifs, differential relief sand incisions are originated by geotectonic alpine disturbances during the Tertiary. The three events are consecutive in time with overlapping lapses which the prior and following element: differencial reliefs as a mesozoic heritage occur first, afterwards morphostructural blocks responding directly to the alpine deformation, and finally the fluvial incision as a delayed answer to the preceding morphostructural changes. The relationship relief sedimentation confirms widely this idea, since an association exists between a siderolitic Cretaceous-lower Paleogene and the differential reliefs, between arkoses from the upper Paleogene and the tectonic morphostructural blocks and between the Neogene Series Ocres and the terraces.

The snakes (Reptilia, Serpentes) of the Miocene of Portugal

The ophidian fauna coming from the Miocene of Amor (MN 5), Quinta das Pedreiras and Quinta do Pombeiro (both MN4) (Portugal) consists of the following taxa: cf. Bavarioboa sp. (Boidae); cf. Coluber sp. (Coluhridae); two unidentified Colubridae; Vipera sp. ("Oriental vipers" complex) (Viperidae). The assemblage is characteristic for the lower/middle Miocene transition and it resembles snake faunas known from other European localities of similar age.