Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries

Although Brazil imported more African slaves than any other country in the Americas, knowledge of the accounting and taxation of slave-related transactions in Brazil is under-developed. We explore Portuguese-language documents showing how accounting and taxation were implicated in maintaining slavery in Brazil in the eighteenth and nineteenth centuries. The study presents examples of key documents involving slaves (such as inventory lists, rental agreements, insurance policies, and receipts) and explains how slave-related transactions were recorded and taxed. We enable important comparisons to be drawn with the accounting and taxation of slaves in the USA and British West Indies.

Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

Object-oriented inheritance of statecharts for control applications

This paper discusses how object-oriented iuheritance can be re-interpreted if statecharts are used for modelling the dynamic behaviour of an object. The support of inheritance of statecharts allows the improvement of systems' development by easing the reutilization of parts of already developed euccessful systems, aad by promoting the iterative and continuous models' refinement advocated by the operatioaal approach. Statechart is the formalism used within UML to specify reactive state.based behaviours. This paper covers the use of statecharts within the modelling of embedded systems for industrial control applxications, where performance and memory usage are main concerns.