Browsing by Issue Date, starting with "2007-02"
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- Garajaus, as andorinhas do marPublication . Neves, Verónica C.
- Measuring the impact of international financial reporting standards (ifrs) in firm reporting : The case of PortugalPublication . Silva, Francisco; Couto, Gualter; Cordeiro, Ruben MotaTo increase efficiency of the European finance market, the European Union (EU) recently forced all public companies to publish their financial disclosures with the support of the International Financial Reporting Standards (IFRS), emanated by the International Accounting Standards Board (IASB), beginning January 1, 2005. In this paper, we measure the impact of the application of IFRS to financial information of Portuguese public companies belonging to the Eurolist by Euronext Lisbon. The results show that the Balance Sheet and Income Statement structures of the firms studied suffered relevant accounting conversions in the process of compliance. Nevertheless, we did not find a clear pattern for the accounting variations. IFRS implementation conditioned the measure made to the performance and the financial position of the business companies in Portugal.
- Da complexidade das interacções à simplicidade das acções : Ensaio de estratégias de indução de comportamentos adequados em classePublication . Caldeira, Suzana NunesA convicção de que os comportamentos perturbadores da dinâmica da classe, embora influenciados por características e vivências individuais, são contextuais e associam-se à complexidade das interacções que aí se estabelecem, conduziu a uma pesquisa que, privilegiando a simplicidade das acções empreendidas, visou contribuir para a criação de ambientes de aula positivos. Concretizada com uma equipa de professoras do 3º Ciclo do Ensino Básico, esta pesquisa teve como actividade principal o ensaio de estratégias de indução de comportamentos adequados em classe, junto de alunos do 3º Ciclo do Ensino Básico, num procedimento de trabalho de equipa. Num nível superior de abordagem pode dizer-se que com a equipa de professoras se pretendeu reflectir sobre a prática pedagógica, consciencializando-a e recontextualizando-a na perspectiva preventiva. A avaliação desta experiência incidiu sobre as acções empreendidas e sobre a grau de satisfação das professoras participantes. Embora se considere que nem sempre se encontraram as melhores soluções, em termos de efeitos imediatos, os principais resultados constituem um factor animador para o prosseguimento e aprofundamento de acções desta natureza, designadamente ao nível da formação contínua de professores.
- Economic inequality in Portugal : A picture in the beginnings of the 21st centuryPublication . Budría, SantiagoThis article uses data from the 1994-2001 waves of the European Community Household Panel to study economic inequality in Portugal. It reports data on the Portuguese distributions of income, labor earnings, and capital income, and on related features of inequality, such as age, employment status, educational attainment, marital status and economic mobility. It also documents changes in inequality from 1994 to 2001, a period of economic expansion in Portugal. The statistical significance of the observed changes is assessed using non-parametric tests based on bootstrap techniques. The paper shows that income, earnings, and, very especially, capital income are very unequally distributed in Portugal. It also shows that over the sample years income and earnings inequality decreased, whilst capital income inequality tended to increase.
- Productive and reproductive performance of Romney Marsh and Merino Branco sheep in the Azores under different feeding regimensPublication . Rosa, Henrique José Duarte; Ventura, P. F. M.; Sousa, J. T.; Moreira, D.; Borba, Alfredo Emílio Silveira de; Rego, Oldemiro Aguiar doThe objective of this study was to compare the productive and reproductive performances of Romney Marsh (RM) and Merino Branco (MB) ewes in the Azores. In a preliminary trial, fertility, prolificacy and fecundity of 25 RM and 27 MB ewes, mortality rate of lambs born and growth rate of lambs (14 RM and 20 MB) from birth to weaning at 24 kg live weight were determined. In a second trial following weaning, the same group of lambs were raised on pasture and supplemented either with concentrate or maize silage until slaughter (101 days later), and growth rate, carcass and meat characteristics were evaluated. Reproductive indices (fertility: 96% versus 93%; prolificacy: 117% versus 140%; fecundity: 112% versus 130%) and mortality rates (18% versus 17%) for RM and MB, respectively, were not significantly different. Pre-weaning gain was higher (P < 0.05) in RM lambs than BM lambs (236 ± 8.6 g/day versus 214 ± 5.8 g/day). After weaning, RM lambs grew 20% faster than MB when supplemented with concentrate, but 16% slower when supplemented with maize silage (P < 0.05). Growth of males was higher than that of females (110.3 ± 10.8 g/day versus 73.3 ± 9.3 g/day, P < 0.001). Lambs supplemented with concentrate grew twice as much as animals supplemented with maize silage (129.9 ± 9.8 g/day versus 60.5 ± 3.8 g/day, P < 0.01). Dressing percentage was not affected by breed, diet or sex. Characteristics of carcass and meat did not differ between breeds. Supplementation with concentrate resulted in thicker, fatter and wider carcasses (P < 0.01) compared to supplementation with maize silage. It was concluded that the RM and MB sheep breeds are not very different in terms of growth potential and carcass characteristics. RM performed better with improved feeding conditions, while MB was less affected when food quality declined. MB appears to be a good alternative breed for exploitation in the Azores.