Amendment of Bankruptcy Laws -- Bankruptcy of Municipalities : hearings before the United States Senate Committee on the Judiciary, Subcommittee on S. 1868 and H.R. 5950, Seventy-Third Congress, second session, on Jan. 24, 30, 1934.

Considers (73) H.R. 5267, (73) H.R. 3083, (73) S. 1868, (73) H.R. 5950.

Lessons from the Terra Preta de Índios of the Amazon region for the utilisation of charcoal for soil amendment

The potential of charcoal and of partially combusted organic waste to mimic the soil organic matter of the Terras Pretas de Índios (Amazonian Dark Earths) from the Amazon Region is discussed. These materials serve as soil conditioners and as sequesterers of carbon in recalcitrant and in reactive forms. Studies carried out by Brazilian and by international groups have contributed to the emergence of an awareness of the compositions and of the uses of these materials. In this contribution we report on chemical studies that are leading to the development of a scientific and technological awareness, and of innovations that will have value in finding novel uses in applications to soil of chars from organic wastes such as those from the biofuel industry, and from metallurgical and various coal plant residues.

Effects of sewage sludge amendment on the properties of two Brazilian oxisols and their humic acids

The effect of sewage sludge (SS) amendment on the general properties of the top layers of a sandy and a clayey oxisols and on the nature of their humic acid (HA) fractions was evaluated by chemical and physico-chemical techniques. The amended soils, especially the sandy soil, benefited of SS amendment by increasing their pH to above neutrality and enhancing the contents of C, N, P, and Ca and cation exchange capacity. The SS-HA-like sample showed larger H and N contents and a greater aliphatic character and humification degree than the HAs isolated from non-amerided soils. The composition and structure of amended soil HAs were affected by SS application as a function of soil type and layer. In particular, N-containing groups and aliphatic structures of SS-HA-like sample appears to be partially incorporated in the amended soil HAs, and these effects were more evident in the HAs from the sandy oxisol. (C) 2007 Elsevier Ltd. All rights reserved.

Chinese multinational corporations in Brazil: strategies and implications in energy and telecom sectors

This study aims to understand how Chinese enterprises acted in Brazilian energy and telecommunication sectors in the past ten years and whether they would be leading to an increase in the asymmetries between Brazil and China. It argues that the asymmetries presented in the relations are due in large part to successful Chinese enterprises' strategies.

Criminal Liability of Organizations, Corporations, Legal Persons, and Similar Entities on Law of Portuguese Cybercrime: A Brief Discussion on the Issue of Crimes of “False Information,” the “Damage on Other Programs or Computer Data,” the “Computer-Software Sabotage,” the “Illegitimate Access,” the “Unlawful Interception,” and “Illegitimate Reproduction of the Protected Program”

Abstract: in Portugal, and in much of the legal systems of Europe, «legal persons» are likely to be criminally responsibilities also for cybercrimes. Like for example the following crimes: «false information»; «damage on other programs or computer data»; «computer-software sabotage»; «illegitimate access»; «unlawful interception» and «illegitimate reproduction of protected program». However, in Portugal, have many exceptions. Exceptions to the «question of criminal liability» of «legal persons». Some «legal persons» can not be blamed for cybercrime. The legislature did not leave! These «legal persons» are v.g. the following («public entities»): legal persons under public law, which include the public business entities; entities utilities, regardless of ownership; or other legal persons exercising public powers. In other words, and again as an example, a Portuguese public university or a private concessionaire of a public service in Portugal, can not commit (in Portugal) any one of cybercrime pointed. Fair? Unfair. All laws should provide that all legal persons can commit cybercrimes. PS: resumo do artigo em inglês.

Disclosure of Intangible Assets: an Empirical Study of Financial Corporations in the Iberian Peninsula

The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.

Nutrient accumulation and biomass production of alfafa after soil amendment with silicates

Studies on the use of silicate correctives in agriculture show that they have great potential to improve soil chemical characteristics, however, little information is available on the reactivity rates of their particle-size fractions. This study investigated whether the reactivity rates obtained experimentally could be considered in the calculation of ECC (effective calcium carbonate) for soil liming, promoting adequate development of alfalfa plants. Six treatments were evaluated in the experiment, consisting of two slag types applied in two rates. The experimental ECC was used to calculate one of the rates and the ECC determined in the laboratory was used to calculate the other. Rates of limestone and wollastonite were based on the ECC determined in laboratory. The rates of each soil acidity corretive were calculated to increase the base saturation to 80%. The treatments were applied to a Rhodic Hapludox and an Alfisol Ferrudalfs. The methods for ECC determination established for lime can be applied to steel slag. The application of slag corrected soil acidity with consequent accumulation of Ca, P, and Si in alfalfa, favoring DM production.

The impact of knowledge transfer on innovation in multinational corporations: Exploring the contingent effects

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

Sustained competitive advantage of different sized multinational corporations in rural base of the pyramid markets

This thesis explores how multinational corporations of different sizes create barriers to imitation and therefore sustain competitive advantage in rural and informal Base of the Pyramid economies. These markets require close cooperation with local partners in a dynamic environment that lacks imposable property rights and follows a different rationale than developed markets. In order to explore how competitive advantage is sustained by different sized multinational corporations at the Base of the Pyramid, the natural-resource-based view and the dynamic capabilities perspective are integrated. Based on this integration the natural-resource-based view is extended by identifying critical dynamic capabilities that are assumed to be sources of competitive advantage at the Base of the Pyramid. Further, a contrasting case study explores how the identified dynamic capabilities are protected and their competitive advantage is sustained by isolating mechanisms that create barriers to imitation for a small to medium sized and a large multinational corporation. The case study results give grounds to assume that most resource-based isolating mechanisms create barriers to imitation that are fairly high for large and established multinational corporations that operate at the rural Base of the Pyramid and have a high product and business model complexity. On the contrary, barriers to imitation were found to be lower for young and small to medium sized multinational corporations with low product and business model complexity that according to some authors represent the majority of rural Base of the Pyramid companies. Particularly for small to medium sized multinational corporations the case study finds a relationship- and transaction-based unwillingness of local partners to act opportunistically rather than a resource-based inability to imitate. By offering an explanation of sustained competitive advantage for small to medium sized multinational corporations at the rural Base of the Pyramid this thesis closes an important research gap and recommends to include institutional and transaction-based research perspectives.

Child Care (Pre School Services) Regulations 1996 and Child Care (Pre School Services) (Amendment) Regulations 1997

The purpose of this Guide is to offer guidance on the Child Care (Pre- School Services) Regulations, 1996. It is written for persons charged with responsibility for implementing the legislation and for anyone affected by its provisions, in particular persons who are carrying on or proposing to carry on a pre-school service. The Regulations and the Explanatory Guide expand on the provisions of Part VII of the Child Care Act, 1991 Download the Report here

Dynamics of IS Adaptation in Multinational Corporations: A New Theoretical Lens

The specificities of multinational corporations (MNCs) have to date not been a focus area of IS research. Extant literature mostly proposes IS configurations for specific types of MNCs, following a static and prescriptive approach. Our research seeks to explain the dynamics of global IS design. It suggests a new theoretical lens for studying global IS design by applying the structural adjustment paradigm from organizational change theories. Relying on archetype theory, we conduct a longitudinal case study to theorize the dynamics of IS adaptation. We find that global IS design emerges as an organizational adaptation process to balance interpretative schemes (i.e. the organization's values and beliefs) and structural arrangements (i.e. strategic, organizational, and IS configurations). The resulting insights can be used as a basis to further explore alternative global IS designs and movements between them.