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Bibliographic Details
Main Author:	Miguel Ângelo Caçoilo Gonçalves
Format:	Artículo científico
Language:	pt
Published:	Universidade Regional de Blumenau 2010
Subjects:	Administración y Contabilidad Portugal Século XVIII História da contabilidade
Online Access:	https://www.redalyc.org/articulo.oa?id=117016965007
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BOSQUEJO DUMA SUCINTA HISTÓRIA DA CONTABILIDADE EM PORTUGAL ATÉ A FUNDAÇÃO DA PRIMEIRA ESCOLA DE COMÉRCIO E CONTABILIDADE (1759) Miguel Ângelo Caçoilo Gonçalves Administración y Contabilidad Portugal Século XVIII História da contabilidade O objectivo do artigo consiste em descrever e percorrer alguns dos problemas prévios à fundação, pelo Marquês de Pombal, em 1759, da primitiva Aula de Comércio de Lisboa, primeira instituição de ensino em Portugal a ministrar instrução contabilística e comercial de forma oficial, pública e gratuita. Adicionalmente, o estudo pretende enquadrar histórica, política e socialmente a origem do ensino comercial em Portugal, empreendendo-se para o efeito um périplo pelo Portugal de Setecentos. Com o propósito de possibilitar um célere enquadramento das origens do ensino (público) da Contabilidade em Portugal, nomeadamente visando dar conta da inexistência, antes de 1759, de condições que pudessem aproveitar ao desenvolvimento da Contabilidade nacional, a investigação visa também contribuir para melhorar a compreensão da envolvente contabilística adjacente à pré-história do primeiro instituto difusor do ensino da nossa especialidade, a Aula do Comércio. 2010 artículo científico 1809-3337 https://www.redalyc.org/articulo.oa?id=117016965007 pt http://www.redalyc.org/revista.oa?id=1170 Revista Universo Contábil application/pdf Universidade Regional de Blumenau Revista Universo Contábil (Brasil) Num.4 Vol.6

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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