O regime fiscal cooperativo – análise crítica e desafios

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Doutora Deolinda Meira e Doutora Nina Aguiar

O regime da distribuição de resultados nas cooperativas de crédito em Portugal. Uma análise crítica

As Caixas de Crédito Agrícola Mútuo, tendo em conta a sua forma cooperativa, não têm um escopo lucrativo, mas um escopo mutualístico, traduzido na promoção dos interesses económicos dos seus membros. Assim, defende-se a inviabilidade do regime de aplicação dos resultados previsto no diploma que regula estas entidades, por este permitir um retorno dos excedentes sob a forma de remuneração de títulos de capital, convertendo-o numa distribuição de dividendos. Invoca-se que a remuneração dos títulos de capital nas cooperativas não constitui uma repartição de resultados, mas um gasto. Por sua vez, os excedentes cooperativos não são lucros e o seu retorno não configura um dividendo.

Parties, governments and pollsters: A new form of patronage?

In its first term, the Howard government hired Australasian Research Strategies (ARS), headed by pollster Mark Textor, to conduct market research for several Commonwealth departments and agencies. This was, the Labor Opposition claimed, a case of the Liberals handing jobs to their 'mates'. Textor played a key role in the Liberals' 1996 and 1998 federal election campaigns. However, Labor's attack rings hollow since in the 1980s the Hawke government similarly contracted Rod Cameron's ANOP to conduct opinion research for Commonwealth departments and agencies. At the time Cameron was Labor's strategic pollster and centrally involved in planning Labor election campaigns. On both sides of Australian politics, governments have begun to channel patronage towards their party's pollsters. In this research note, we suggest that this development cannot be explained as 'jobs for the boys'. Instead, this new form of patronage has its roots in the vital role that pollsters now play in guiding election campaigns, and in the commercial reality that Australian politics provides too little work to sustain specialist political pollsters. Parties in government now appear to utilise incumbency to sustain an ongoing relationship with the commercial polling organisations like ANOP and ARS to whom they will entrust much of the planning of their campaign for re-election.

An Investigation into Irish State patronage of the visual arts.

The focus of this research is in ascertaining how and why the Irish state patronises the visual arts. The framework that the state puts in place for the support of the arts influences the creation of art. The initial standpoint from which to evaluate the system is founded on the belief that art is of social good. The second source of belief is in the necessity for an autonomous setting in which it can be created. These two beliefs underpin state patronage of the arts in contemporary society. Therefore they have to be examined carefully in order to see if they hold up. This requires an investigation into the formation of value. This is undertaken by looking into the social development of western society and its influence on the placement of arts value. Establishing how arts value to society is defined provides a means by which to investigate the manner in which the state patronises the visual arts. Two case studies provide the evidence in how the state supports the arts and why it chooses to do so. The Irish Museum of Modem Art is used as an example of the state’s role in the maintenance of the canon of art. The second case study looks at the work being done by Breaking Ground. Breaking Ground is an extensive art project as an element of the regeneration process happening in Ballymun funded by the state. It provides and insight into how the state utilises art in the unification of a social group.

Report on the surveys regarding parental preferences on primary school patronage

The Minister for Education and Skills outlined his action plan in response to the report of the Advisory Group to the Forum on Patronage and Pluralism in the Primary Sector in June of last year. As part of the action plan the Minister announced that surveys of parental preferences in 44 areas would be undertaken, beginning with five pilot areas in the autumn of 2012. All of the areas to be surveyed under this process fit the following criteria: Population of between 5,000 and 20,000 inhabitants according to the 2011 census Population has increased by less than 20% during the intercensal period 2006 to 2011

Report to New Schools Establishment Group on the pilot surveys regarding parental preferences on primary school patronage

The Minister for Education and Skills outlined his action plan in response to the report of the Advisory Group to the Forum on Patronage and Pluralism in the Primary Sector in June of this year. As part of the action plan the Minister announced that surveys of parental preferences in 44 areas would be undertaken, beginning with five pilot areas in the autumn of 2012. All of the areas to be surveyed under this process fit the following criteria: • Population of between 5,000 and 20,000 inhabitants according to the 2011 census • Population has increased by less than 20% during the inter-censal period 2006 to 2011 Surveys were undertaken on a pilot basis initially in five areas. The surveys were open for a total of three weeks from Monday 22nd October to Friday 9th November 2012 inclusive. This report has been prepared for the New Schools Establishment Group regarding the five pilot surveys and the analysis of the outcomes in each area. The report is comprised of this overall summary document and the separate detailed analysis documents in respect of each of the five areas that were surveyed and which are contained in Appendices 1 to 5. Appendix 6 is a sample of the paper survey which is similar to the on-line survey.

The Forum on Patronage and Pluralism in the Primary Sector - Report of the Forum's Advisory Group

The fact that 96 percent of primary schools in Ireland are under denominational patronage is unique among developed countries. The reasons for this are deeply rooted in history and in the belief system of the population. With the establishment of the National (Primary) School system in 1831 the State provided financial support to local patrons for primary school provision, on the condition that patrons observed the regulations of the newly established Commissioners of National Education. While the State favoured applications from patrons of mixed denominations, what evolved, in practice, was that the great majority of schools came under the patronage of individual clergymen of different denominations.

Les douanières allemandes publiées sous le patronage de la chambre de commerce de Nancy ; délibération du 22 janvier 1875

[Loi. (Recueil)]

Consumer Advisory Bulletin, Rapid Tax-Refund Loans A very costly way to gain just a few days on tax refunds, January 2008

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Rapid Tax-Refund Loans A very costly way to gain just a few days on tax refunds.

Consumer Advisory Bulletin, Avoid Rapid Tax-Refund Loans December, 2008

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Avoid Rapid Tax-Refund Loans

Consumer Advisory Bulletin, Avoid Rapid Tax-Refund Loans December, 2008

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Avoid Rapid Tax-Refund Loans

Consumer Advisory Bulletin, Avoid Rapid Tax-Refund Loans February, 2009

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Avoid Rapid Tax-Refund Loans