804 resultados para IBERIAN LEGAL TRADITION


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Apresentação realizada no curso "Orçamento por programas no OE 2012", no Ina em Oeiras a 30 de setembro de 2011

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Dissertação apresentada para obtenção do Grau de Doutor em Engenharia do Ambiente pela Universidade Nova de Lisboa,Faculdade de Ciências e Tecnologia

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Ethnographic film is often associated with many European countries’ past as colonial powers and the way these countries used film to depict African, American and Asian territories and populations they once ruled. However, ethnographic film also has a European tradition of its own, closely interlaced with the history of ethnography and anthropology as autonomous sciences and with the desire of scholars to represent local, regional and national cultural identities. This paper presents a Portuguese attempt of this sort dating from 1938, when the authoritarian regime organized a national contest to determine which would be Portugal’s most “authentic” village – something other European countries also did. As part of this metonymic contribution to the construction of Portugal’s national identity as an agrarian utopia, a short documentary was shot, sponsored by the same official propaganda office that had organized the contest. In this film, the viewer’s gaze is made to coincide with the one of the national jury visiting the final selection of 12 villages and to whose benefit local scholars had organized all sorts of colourful peasant traditions hoping to cause the strongest impression. The film makes a strong case for the importance of ethnographic film as a relevant instance not only of the iteration of existing European national cultures, but also of the construction of so many of Europe’s national identities and traditions. Suffice to say that even today the village of “Monsanto”, which won the 1938 contest, is still referred to as “Portugal’s most Portuguese village”.

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Esta comunicação apresenta e analisa a evolução do quadro legal criado para a divulgação e o acesso aos documentos produzidos pelas instituições europeias (Parlamento, Conselho e Comissão). É dada especial ênfase ao Regulamento 1049/2001, relativo ao acesso do público aos documentos. São apresentados os serviços de informação digital disponíveis no Portal EUROPA para o cumprir quadro legal definido no Regulamento 1049/2001. ão examinadas as características e os objetivos do registo de documentos das três principais instituições europeias, bem como o tipo de informação que disponibilizam. Avaliam-se alguns dos dados dos relatórios anuais publicados sobre o acesso aos documentos, no sentido de aferir o uso efetivo por parte dos cidadãos europeus desses serviços de mediação informacional. Para abordar esta temática são revistos e aplicados os conceitos de abertura, transparência e acessibilidade.

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In the light of Portuguese legal system, cooperative enterprises may include an enterprise carried out by a subsidiary, provided they conform to certain requirements. The aim of this paper is to reflect on the issue of the legal framework of the relationship between the cooperative and the subsidiary. There are several problems to be addressed in this paper: (i) How to qualify such a relationship since corresponding to mere investments made by the cooperative? Should it be classified as non-member cooperative transactions or as extraordinary activities? (ii) How to qualify such a relationship when related to the development of preparatory or complementary activities for the economic activity developed between the cooperative and its members? May we speak, in this situation, of a concept of “indirect mutuality”, as provided in other legal systems? (iii) How should we classify and what is the regime of the economic results from the activity developed by the subsidiary? We will conclude, advocating: (i) That the cooperative enterprise may include an enterprise carried out by a subsidiary if this is deemed necessary to satisfy the interests of the members; (ii) The inadmissibility of the concept of “indirect mutuality”; (iii) The inadequacy of qualifying the legal relationship between the cooperative partner (iv) The application, to the economic results coming from the activity developed by the subsidiary, of the regime provided for in the Portuguese Cooperative Code to the results from non-member cooperative transactions; (v) The economic results coming from the activity developed by the subsidiary cannot be appropriated by individual co-operators members, and so should be allocated to indivisible reserves.

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O objetivo da presente comunicação consiste em refletir sobre as principais diferenças entre o tratamento jurídico e contabilístico da reserva legal nas cooperativas e nas sociedades comerciais. Assim, partindo de uma análise crítica do regime previsto no Código Cooperativo Português, e tendo por referência os documentos contabilísticos da Cooperativa dos Pedreiros, esta comunicação procura responder a questões pertinentes no que concerne à constituição e utilização da reserva legal e à sua finalidade quer durante a vida das cooperativas quer no momento da dissolução e liquidação do seu património. Os resultados do estudo confirmam que a reserva legal nas cooperativas tem um regime jurídico diferente face ao das sociedades comerciais, nomeadamente quanto ao destino da reserva legal, que nas cooperativas se circunscreve à cobertura de perdas, bem como a sua irrepartibilidade. Tendo em conta o caráter variável do capital social cooperativo, a reserva legal apresentase como o recurso financeiro de melhor qualidade nas cooperativas. Impõe-se, no entanto, uma alteração ao normativo jurídico português aplicável às cooperativas quanto a aspetos particulares do regime jurídico das cooperativas, destacando-se a necessidade do estabelecimento de uma hierarquia entre as diferentes reservas, no sentido de que, para efeitos de cobertura de prejuízos, a reserva legal só seja movimentada depois de esgotadas as outras reservas.

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Dissertação para a obtenção do Grau de Mestre em Engenharia do Ambiente, perfil Gestão e Sistemas Ambientais

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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre.

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Dissertação para obtenção do Grau de Mestre em Engenharia do Ambiente, Perfil de Gestão e Sistemas Ambientais

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

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Surpassing the national perspective usually adopted, the authors confirmed the existence of a pattern of population distribution common to the whole Iberian Peninsula in the long run. This pattern is clearly associated with geographical factors. These variables seem to have more weight in explaining changes between 1877/78 and 1940 than in the period from 1940 to 2001. The observation of the cross-border region has shown that proximity to the frontier has not generated any distinct pattern of population density on either side of the boundary line. The spatial coherence of the observed phenomena throughout the Peninsula and of its evolution, independent of the border between states, reinforces the importance of geographic factors in their explanation. At the same time, this verification opens up new issues related to the effect of national political and economic policies.

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Dissertação para obtenção do Grau de Mestre em Engenharia Civil - Perfil de Construção

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Enterprise Resource Planning (ERP) system literature reports very little research on post-adoption stages, that is, actual usage and value. Even fewer studies focus on the specificities of an industry analysis. Based on the Technology-Organizational-Environment (TOE) framework and the Resource-Based View (RBV) theory, we develop a research model to measure and examine determinants of ERP use and value and their impact in the Iberian region (Portugal and Spain) across Manufacturing and Services industries in Small and Medium Enterprises (SMEs). The empirical test was conducted through structural equation modelling, using data from 261 firms in the peninsula in the Manufacturing and Service industries. Results show that amongst ERP use determinants, Training is the most important determinant for Service firms and Compatibility for Manufacturing firms. Firm size, Analytics, and Collaboration contribute to ERP Value in both industries, with Analytics being more important for the Service industry. The paper provides insight into which determinants contribute to ERP use and ERP value in Iberian Manufacturing and Services SMEs, offering managerial and academic implications.