Contrabando de guerra em Elvas durante a Primeira Guerra Mundial : (1914-1918)

O contrabando é uma actividade comercial ilícita que não tem uma origem definida, uma vez que, ultrapassa todas as fronteiras espaciais e temporais. No entanto, a partir do século XIX e ao longo do período da Primeira Guerra Mundial, o tema constitui uma das principais preocupações dos países Aliados. Nas Conferências de Haia (1899 e 1907) e Londres (1908-09), o conceito é discutido e são promulgadas listas com as mercadorias consideradas contrabando de guerra. Durante a Primeira Guerra Mundial é criado o bloqueio económico com o intuito de reprimir o contrabando e a circulação de mercadorias com destino ao inimigo. Esta dissertação de mestrado tem como principal objectivo compreender o significado, a importância e o impacto do contrabando num contexto local e inserido numa conjuntura de guerra e pós-guerra. Destacando os actores, as dinâmicas de resistência e repressão, assim como as relações entre o poder central, poder local e contrabandistas.

Reporting Income Taxes in the Banking Sector In Angola - Accounting, Tax Regulation and Financial Reporting Evidences

This research provides an insight into income taxes reporting in Angola, based on hand collected data from the annual reports of banks. Empirical studies on Angolan companies are scarce, in part due to the limited access to data. The results show that income taxes’ reporting has improved over the years 2010-2013, becoming more reliable and understandable. The Angolan Government is boosting the economic growth through tax benefits in the investment in public debt, which cause a reduction in the banks’ effective tax rate. The new income tax law will reduce the statutory tax rate from 2015 onwards and change the taxable income, resulting in shifting the focus to promoting private investment.

How small accounting firms can compete in an environment in which the big four are getting bigger

This paper sets out to determine how small accounting firms can compete in the United States in the early 21st century. The first chapter identifies the central goal of the paper: namely, to use existing literature and market data to define a business strategy for Ross & Moncure, Inc., a small accounting firm in the metropolitan Washington area. The second chapter is a literature review, and in it the author finds that large accounting firms are advantaged in terms of reputation, ability to diversify, and ability to retain employees, but are disadvantaged in their ability to form longstanding successful relationships with clients. In the third chapter, the author explores the relationship between the Big Four firms and their employees. The goal of this chapter is to determine how small accounting firms can compete for top talent in the HR market, and the author finds that this can be done by offering faster career progression and more client interaction. The fourth chapter looks at the market for accounting services in the United States, exploring the different options that consumers have to meet their accounting needs. It is found in this chapter that big and small accounting firms tend to compete for clients of different profiles. In the fifth chapter, the author uses proprietary company data to explore the composition, existing strategy and culture of Ross & Moncure. In the sixth chapter, all of the previous chapters come together to formulate a strategy and plan for action for Ross & Moncure: specifically, that the firm should further cultivate networks and relationships, and should create a fulfilling professional environment by increasing client-employee interaction, encouraging external education, and allowing employees to take on many different projects