Portuguese Abstract: A inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta sua análise por parte dos stakeholders, designadamente dos resultados financeiros, em virtude da flexibilidade existente na International Accounting Standards (ias) 1....

Spanish Abstract: Coartada para intervenciones militares, sacralización para la tiranía del mercado, fundamento ideológico para el fundamentalismo de lo políticamente correcto: ¿puede la “ficción simbólica” de los derechos humanos recuperarse para la politización progresiva de las...

A new comprehension of Adam Smith's writings arose in the last years. These studies emphasized the political and ethical dimensions of his work and its connection with the eighteenth-century context. This article reviews the historical reception of Smith's works and discusses the recent...

O presente artigo apresenta um modelo dinâmico não linear que gera um ciclo-limite a partir de duas equações diferenciais, onde uma dessas equações representa a dinâmica do ajustamento de preços e a outra o ajustamento das quantidades, em um contexto em que prevalecem preços e salários...

This paper contemplates the evolution of Pigou´s stance towards the Keynesian Revolution. Preliminarily, a brief contrast between his and Keynes´s approach to the problem of unemployment is made. After that, Pigou´s first reactions to The General Theory are presented, along with the rejoinder...

Adam Smith and his context: the Scottish enlightenment This essay argues that Adam Smith´s thought should be interpreted within the intellectual context of the Scottish enlightenment. It discusses the origins and the specific nature of the enlightenment in Scotland in order to highlight the...

This paper explores the connections between the theories of the Stockhom School and the economic orthodoxy of the 1930’s. First, we reconstitute the classical, Cambridge and Wicksell’s conceptions on saving and its relations with investment. Next, we define the unifying principle behind the...

After the publication of The General Theory of Employment, Interest and Money (hereafter, GT), an intense debate about its main preposition – that the long-run equilibrium of the economy is a position of involuntary unemployment – was established. The consensus view that emerged from it,...

This article explores why Smith's work is a turning point in the history of economic thought. The constitution of an economic discourse and the delimitation of the economy sphere are attributed to: i) the specific nature of Smith's moral philosophy; ii) his way of conceiving economic action as...

This essay argues that Adam Smith's thought should be interpreted within the intellectual context of the Scottish enlightenment. It discusses the origins and the specific nature of the enlightenment in Scotland in order to highlight the differences between the social theory of the Scottish...