Tribunal de Contas: defesa do dinheiro público também no caso-BES

Numa altura em que continuam em vigor uma série de misteriosos e injustos contratos de PPP’s, contratos futuros-swap e rendas artificiais outorgadas a lucrativos grupos económicos – e mais desfavoráveis às contas do Estado e contribuintes, como várias instituições e personalidades têm alertado em público incluindo a imprensa internacional -, a defesa dos dinheiros públicos assume cada vez maior importância. Abstract: At a time when still in force a series of mysterious and unjust PPP contracts, future swap contracts and artificial rents granted to profitable economic groups - and more unfavorable to the state and taxpayers of all, as several institutions and personalities have warned in public including the international press - the defense of public money is increasingly important.

PODEM AS DÍVIDAS DO BES SER DO NOVO BANCO?

No ponto de vista jurídico existe um velho instituto jurídico que se chama “Levantamento ou desconsideração da personalidade colectiva” que pode permitir – por palavras breves – imputar as dívidas do BES ao Novo Banco. Também é possível nos socorrermos do instituto do Abuso do Direito (art. 334º do Código Civil): “É ilegítimo o exercício de um direito, quando o titular exceda manifestamente os limites impostos pela boa fé, pelos bons costumes ou pelo fim social ou económico desse direito”. Aplica-se o art. 11º/8 do Código Penal: «8 - A cisão e a fusão não determinam a extinção da responsabilidade criminal da pessoa colectiva ou entidade equiparada, respondendo pela prática do crime: § a) A pessoa colectiva ou entidade equiparada em que a fusão se tiver efectivado; § e § b) As pessoas colectivas ou entidades equiparadas que resultaram da cisão». § In the legal point of view there is an old legal principle called "Lifting or disregard of legal personality" which can allow - for brief words - charge the debts of the BES to the New Bank. It is also possible in socorrermos Law Abuse Institute (Article 334 of the Civil Code.): "It is illegitimate exercise of a right, where the proprietor clearly exceed the bounds of good faith, morality or the social or economic purpose this right ". Applies the art. 11/8 of the Penal Code: "8 - The split and the merger does not determine the extinction of criminal liability of the legal or related entity person, accounting for the crime: § a) The legal person or related entity in the merger if paid up; § and § b) A legal entity or similar entities resulting from the split. "

BES

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

(Un)ethical leadership, organizational identification and sensemaking: the BES case and its impact on employees

This paper provides an ongoing analysis to one of the biggest ethical and financial scandals in Portugal – Banco Espírito Santo (BES). BES was considered one of the three best banks but it went bankrupted and its employees were transferred to a new entity – Novo Banco. This study was conducted in order to provide an understanding of the employees’ side, which has been forgotten so far. An ethical scandal (sensebreaking) creates ambiguity and uncertainty which triggers new sensemaking processes in order to understand and derive meaning from the new reality. The methodology followed was semi-structured interviews to employees both from the branches and the central services. We found evidence that in organizations with strong identification, unethical behavior has a significant impact on followers’ – the new process of sensemaking is particularly important in this situation because employees suffer more from the disruption of their reality.

Growth of sulfate reducing bacteria on the methanogenic inhibitor BES

The metabolism of methanogenic archaea is inhibited by 2-bromoethanesulfonate (BES). Methane production is blocked because BES is an analog of methyl-coenzyme M and competes with this key molecule in the last step of methanogenesis. For this reason, BES is commonly used in several studies to avoid growth of acetoclastic and hydrogenotrophic methanogens [1]. Despite its effectiveness as methanogenic inhibitor, BES was found to alter microbial communities’ structure, to inhibit the metabolism of non-methanogenic microorganisms and to stimulate homoacetogenic metabolism [2,3]. Even though sulfonates have been reported as electron acceptors for sulfate- and sulfite-reducing bacteria (SRB), only one study described the reduction of BES by complex microbial communities [4]. In this work, a sulfate-reducing bacterium belonging to Desulfovibrio genus (98 % identity at the 16S rRNA gene level with Desulfovibrio aminophilus) was isolated from anaerobic sludge after several successive transfers in anaerobic medium containing BES as sole substrate. Sulfate was not supplemented to the anaerobic growth medium. This microorganism was able to grow under the following conditions: on BES plus H2/CO2 in bicarbonate buffered medium; on BES without H2/CO2 in bicarbonate buffered medium; and on BES in phosphate buffered medium. The main products of BES utilization were sulfide and acetate, the former was produced by the reduction of sulfur from the sulfonate moiety of BES and the latter likely originated from the carbon backbone of the BES molecule. BES was found, in this study, to represent not only an alternative electron acceptor but also to serve as electron donor, and sole carbon and energy source, supporting growth of a Desulfovibrio sp. obtained in pure culture. This is the first study that reports growth of SRB with BES as electron donor and electron acceptor, showing that the methanogenic inhibitor is a substrate for anaerobic growth.

Estimada bes??via : una carta gaireb?? impossible

Resumen basado en el de la publicaci??n

A CASSCF/MRCI Study of the Low-Lying Electronic States of the BeS Molecule

Accurate potential energy curves, dipole moment functions, dissociation energies, and molecular constants for several low-lying singlet and triplet electronic states of BeS were investigated using the CASSCF/MRCI methodology, and the cc-pV5Z basis set for beryllium, and the aug-cc-pV(5+d) Z set for sulfur. Besides presenting improved results for the three lowest lying states, this study presents the first theoretical characterization of another set of nine excited states so far unknown experimentally. Our results are sufficiently accurate to reliably guide the experimental search and characterization of these states, and also to confirm the experimental assignment of the B(1)Sigma(+) excited state. (C) 2010 Wiley Periodicals, Inc. Int J Quantum Chem 111: 1694-1700, 2011

Complete Sequence of Broad-Host-Range Plasmid pRIO-5 Harboring the Extended-Spectrum-beta-Lactamase Gene bla(BES-1)

Broad-host-range plasmid pRIO-5, harboring the extended-spectrum beta-lactamase bla(BES-1) gene in Serratia marcescens, was fully sequenced. Analysis of the 12,957-bp sequence of this IncP6-type plasmid revealed that the bla(BES-1) gene was associated with two copies of the insertion sequence IS26. The promoter responsible for the bla(BES-1) expression was hybrid, made of a - 35 box located inside the inverted repeat of IS26 and a - 10 box inside a remnant of an insertion sequence.

Dal Bes ad Urbes: I piani di performance e di trasparenza nelle citta'

Obiettivo del lavoro è quello di legare tra di loro due aspetti che storicamente sono sempre stati scollegati. Il primo è il lungo dibattito sul tema “oltre il PIL”, che prosegue ininterrottamente da circa mezzo secolo. Il secondo riguarda l’utilizzo dei sistemi di misurazione e valutazione della performance nel settore pubblico italiano. Si illustra l’evoluzione del dibattito sul PIL facendo un excursus storico del pensiero critico che si è sviluppato nel corso di circa cinquanta anni analizzando le ragioni assunte dagli studiosi per confutare l’utilizzo del PIL quale misura universale del benessere. Cogliendo questa suggestione l’Istat, in collaborazione con il CNEL, ha avviato un progetto per individuare nuovi indicatori da affiancare al PIL, in grado di misurare il livello non solo della crescita economica, ma anche del benessere sociale e sostenibile, con l’analisi degli indicatori riferiti a 12 domini di benessere individuati. Al progetto Istat-CNEL si è affiancato il progetto UrBES, promosso dall’Istat e dal Coordinamento dei sindaci metropolitani dell’ANCI, che hanno costituito una rete di città metropolitane per sperimentare la misurazione e il confronto sulla base di indicatori di benessere urbano equo e sostenibile, facendo proprio un progetto del Comune di Bologna e di Laboratorio Urbano (Centro di documentazione, ricerca e proposta sulle città), che ha sottoposto a differenti target un questionario on line, i cui risultati, con riferimento alle risposte fornite alle domande aperte, sono stati elaborati attraverso l’utilizzo di Taltac, un software per l’analisi dei testi, al fine di individuare i “profili” dei rispondenti, associando i risultati dell’elaborazione alle variabili strutturali del questionario. Nell’ultima parte i servizi e progetti erogati dal comune di Bologna sono stati associati alle dimensioni UrBES, per valutare l’impatto delle politiche pubbliche sulla qualità della vita e sul benessere dei cittadini, indicando le criticità legate alla mancanza di dati adeguati.

Jerusalem und Caesarea : ein histor. Essay mit bes. Rücksicht auf die Bedeutung Caesarea's für Judenthum und Christenthum

von Adolf Rosenzweig

Stillstand und Fortschritt : zur Würdigung d. Partheien im heutigen Judenthum ; mit bes. Rücks. auf d. Gebetbuch nach d. Gebr. d. neuen israelitischen Tempels

von N. Frankfurter

Über Aufnahme und Concessionirung der fremden und einheimischen Juden, in rechtlicher und staatswirthschaftlicher Hinsicht, mit bes. Beziehung auf Mecklenburg-Strelitz

von einem Mitbürger dieses Staats

Verketzerung und Gewissensfreiheit : ein 2. Votum in dem Hamburger Tempelstreit, mit bes. Berücks. d. Erwiederung eines Ungenannten auf mein 1. Votum

von Samuel Holdheim

Das mosaisch-talmudische Eherecht : mit bes. Rücks. auf d. bürgerlichen Gesetze

von M. Duschak

Wiener Juden-Album für das Jahr 1852 : den p.t. Herren Juden ... mit bes. Zärtlichkeit gewiedmet

von Bertold