Num contexto de crise climática, tensões geopolíticas e pressão sobre limites planetários, as economias permanecem formatadas para o crescimento do PIB, métrica crescentemente criticada por desprezar custos ambientais e dimensões de bem-estar. À luz do Acordo de Paris, impõe-se avaliar como a política portuguesa enquadra a transição ecológica, justiça social e prosperidade. Esta dissertação analisa o grau de al...
O presente relatório resulta da Prática de Ensino Supervisionada realizada nos Salesianos de Lisboa, no ano letivo 2023/2024. Através de uma abordagem que alia teoria, estudo empírico e prática letiva, procurou-se compreender de que forma os jovens portugueses percecionam, reconhecem e valorizam o património português, e como a disciplina de História pode contribuir para esse processo. A fundamentação teórica c...
There is growing evidence on the importance of institutions for growth but limited understanding of the mechanisms of institutional divergence, persistence and change. Focusing on the judicial, starting from formalism indicators developed under the legal origin theory, but following different explanatory paths, we propose a thought experiment assessing reasonable preferences of judges and lawyers regarding form...
This study proposes to analyze if non-current assets held for sale and discontinued operations are material in Portugal. For these accounting items and for listed companies the accounting financial standard applicable is International Financial Reporting Standard (IFRS) 5 “Non-current assets held for sale and discontinued operations”. To check materiality I will analyze all Portuguese listed companies and perfo...
Este relatório de estágio analisa as diferenças na cobertura online da RTP em relação ao acolhimento de refugiados sírios e ucranianos, interligando-as e contextualizando-as nas respetivas representações sociais de ambas as comunidades de refugiados em Portugal. Existe uma tendência para caracterizar refugiados sírios de uma forma negativa por comparação aos refugiados ucranianos. Foi feita uma revisão da liter...
OBJECTIVE: Identifying patient characteristics that predict treatment response in psoriatic arthritis (PsA) may help optimize treat-to-target strategies. We aimed to explore overall and sex-specific predictors of secukinumab (SEC) effectiveness in European patients with PsA treated in routine care. METHODS: We analyzed data from 14 registries in the European Spondyloarthritis (EuroSpA) Research Collaboration. P...
Stegosauria is an iconic group of herbivorous dinosaurs that lived from the Middle Jurassic to Early Cretaceous, found in all continents but Antarctica, and characterized by a parasagital double row of bony plates and spines on their backs. Fossils of the stegosaurid subclade Dacentrurinae were first known in the UK (with the discovery of the Late Jurassic Dacentrurus armatus), later also found in France, Spain...
The goal of this work project is to help Nestum understand its consumers as to better comprehend the needs, tastes and routines of the target consumer, children with ages between 6 and 10. Knowing one‟s consumers is vital to stay relevant and also understand how to innovate and differentiate in a day and age where private labels are increasingly becoming consumed which has a negative impact on brands such as Ne...
IASB and FASB are cooperating to converge into a full fair value accounting system, as “ordered” by financial statements users. The purpose of this literature review is to see if we are ready for this convergence. In this literature review I performed a description of the history, evolution and application of fair value, analyzed the different concepts and problems existing to measure fair value, and also took ...
Accounting history can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its inspection book of expenses and receipts. The Monastery accounting did not use the double-entry system, ne...