A IMPORT��NCIA DA CONTABILIDADE AMBIENTAL NO CONTEXTO DAS EMPRESAS EM S��O VICENTE

No mundo globalizado, com o desenvolvimento de novas tecnologias, novas formas de ind��stria e a escassez dos recursos, surge a necessidade de mudar o comportamento das entidades em rela����o �� preserva����o do meio ambiente. �� neste sentido que muitas entidades est��o a adoptar a contabilidade ambiental nos seus relat��rios, de forma a evidenciar os impactos que as suas ac����es provocam sobre o meio ambiente. O presente trabalho assenta-se principalmente na import��ncia da contabilidade ambiental, na responsabilidade social e nos impactos que as actividades das empresas provocam ao meio ambiente. Neste sentido, apresentamos os conceitos de responsabilidade social e ambiental, e principalmente o conceito de contabilidade ambiental, onde fizemos a sua breve caracteriza����o hist��rica, a sua import��ncia, os seus objectivos e vantagens. Procuramos, de uma forma sintetizada, atrav��s dos relat��rios de gest��o disponibilizados nos Web sites de algumas empresas do Pa��s, saber qual o tratamento dado ��s quest��es de responsabilidade social e ambiental, e constatamos que muitas dessas empresas incluem nos seus relat��rios ac����es relacionadas com a sociedade e o ambiente. Foi feito um estudo de caso na empresa de Produ����o, Transporte e Distribui����o de Electricidade e ��gua, para ilustrar o tema de estudo. Fizemos uma an��lise nos documentos disponibilizados pela empresa de modo a saber qual a relev��ncia dada ��s quest��es relacionadas com a contabilidade ambiental e qual o tratamento contabil��stico dados as estas quest��es. Relativamente �� metodologia utilizada durante a elabora����o deste trabalho, base��mo-nos em revis��es bibliogr��ficas acerca do tema, em an��lises aos documentos da empresa e conversas tidas com alguns colaboradores da mesma. In this globalised world, with the development of new technologies, new types of industry and scarcity of resources, there is a need to change the behaviour of entities in what concerns protection of the environment. This is why many entities are including environmental accounting in their reports, in order to show the impact of their activity on the environment. This work is mainly focused on the importance of environmental accounting, the social responsibility and the impact on the environment caused by corporations��� activity. In this sense we begin with the introduction to the concept of social and environmental responsibility, with emphasis on environmental accounting, doing a brief historic characterization of it, its importance, objectives and advantages. In a synthetic way, going through the management reports shown on the websites of some enterprises in this country, we tried to learn how they deal with the matter of social and environmental responsibility, and we noticed that many of them include in their reports actions they take in the field of society and environment. To illustrate our theme, a case study was done in Electra, the electricity and water production and Distribution Company. We analysed documents made available by the company in order to know how they care about environmental accounting matters and how they treat them at the financial accounting level. Concerning the methodology used in performing this work, we based on reading bibliography about the theme, analyzing documents from that company and conversations with some of its workers.

Efeitos da correc����o do resultado contabil��stico na determina����o da mat��ria colect��vel: O caso s�� constru����es, S.A.

O desmantelamento das barreiras ao com��rcio mundial traduziu-se no aumento das opera����es comerciais e financeiras, na crescente necessidade de capitais, na utiliza����o de novos instrumentos financeiros e no consequente desenvolvimento dos mercados de capitais com empresas cotadas em diversos mercados. Este fen��meno contribuiu ainda para a globaliza����o da informa����o financeira que, para suprir as exig��ncias de um mercado abrangente, teve de encontrar novas formas de difus��o, sem contudo descurar as suas qualidades, nomeadamente a compreensibilidade, a comparabilidade e a fiabilidade. O interesse do desenvolvimento deste tema ressalta-se pela import��ncia que a contabilidade nas organiza����es, recomenda-se ser organizada de forma a possibilitar o conhecimento claro e inequ��voco dos elementos necess��rios ao c��lculo do imposto, bem como a permitir o seu controlo, comportando todos os dados necess��rios ao preenchimento das declara����es peri��dicas dos impostos. A parte pr��tica do trabalho, em resumo, demonstra que, o ponto de partida para o apuramento do lucro tribut��vel �� o resultado contabil��stico determinado com base nas suas regras pr��prias. Em Cabo Verde, a lei fiscal, apesar de desactualizada com o SNCRF, estabelece algumas regras pr��prias para ajustar o resultado contabil��stico ao resultado fiscal. Em conclus��o, a aplica����o do novo normativo contabil��stico cabo-verdiano (SNCRF) na correc����o e determina����o da mat��ria colect��vel em sede do IUR veio dar e construir uma base contabil��stica comum como ponto de partida para o estabelecimento de uma mat��ria colect��vel comum, e se concluir neste TFC, que tem todo o sentido. Sendo as demonstra����es financeiras elaboradas com base nas NRF e subsidiariamente ��s NIC��s constituem o ponto de partida neutro para qualquer discuss��o sobre uma mat��ria colect��vel comum. The dismantling of barriers to world trade has resulted in increased commercial and financial transactions, the growing need for capital, and the use of new financial instruments and the consequent development of capital markets with listed companies in various markets. This phenomenon has also contributed for the globalization of financial information to meet the requirements of a comprehensive market had to find new ways of making, without neglecting their qualities, namely understandability, comparability and reliability. The interest of the development of this theme it emphasizes the importance of accounting in organizations, it is recommended to be organized in order to enable the clear and unambiguous understanding of the elements necessary for calculating the tax, as well as to allow its control, behaving all data needed to fill in of the periodic declarations of taxes. The practical part of the work, in short, shows that the starting point to determining taxable income is the accounting income determined based on its own rules. In Cape Verde, the tax law, although outdated with SNCRF establishes some rules themselves to adjust accounting income to taxable income. In conclusion, the application of new accounting standards Cape Verde (SNCRF) in the correction and determination of the tax base in the headquarters of the IUR to come and build a common basis of accounting as a starting point for the establishment of a common tax base, and conclude TFC this, which makes sense. Being the financial statements prepared in accordance with NRF 'and secondarily to NIC's are the neutral starting points for any discussion about a common tax base.

Relat��rio de Jogos de Marketing - Evolutec-Computer

A Evolutec-Computer �� uma empresa especializada em engenharia eletr��nica, que recebeu um financiamento de uma firma internacional de acionistas, que decidiu entrar no mercado de produ����o de microcomputador. Por conseguinte, foi criada uma nova divis��o de PC Marketing para prosseguir nesta oportunidade de neg��cio. A fim de iniciar essa divis��o, a Cooporate Headquarters forneceu o capital inicial (dinheiro do investimento). O montante concedido seria usado para abrir escrit��rios de vendas, design das marcas e realizar atividades de pesquisas R&D para as novas tecnologias. A nossa empresa recebeu 500.000 USD nos primeiros quatro semestres e 5.000.000 USD no quinto semestre, somando um total de 7.000.000 USD. A Evolutec-Computer ter�� o controlo da divis��o de PC para os pr��ximos dois anos (8 semestres/per��odos de decis��o). Dentro desse prazo, a Coorporate Headquarters espera ver a cria����o de uma divis��o autossuficiente. A equipa criada pela Evolutec ter�� que ser capaz de gerar proveito das opera����es e contribuir para o lucro da corpora����o como um todo. Dentro dos 8 semestres, espera-se obter lucro suficiente para cobrir os investimentos iniciais...The Evolutec-Computer is a company specialized in electronic engineering, which has received funding from an international firm shareholder, who decided to enter the PC production market. Therefore, a new PC Marketing Division was created to pursue this business opportunity. In order to start this division, the Corporate Headquarters provided the initial capital (investment money). The sum would be used to open sales offices, design brands and carry out R & D research activities for new technologies. Our company received $ 500,000 in the first four semesters and $ 5,000,000 in the fifth semester, for a total of $ 7,000,000. The Evolutec-Computer will control the PC division for the next two years (eight semesters/decision periods). Within that period, the Coorporate Headquarters hopes to see the creation of a selfsufficient division. The team set up by Evolutec will have to be able to generate profit from operations and contribute to the profit of the corporation as a whole. Within 8 semesters, is expected to make enough profit to cover the initial investment. The performance of our company will be measured by Headquarter through the Balanced Scorecard, which will be based on financial performance, effectiveness of the marketing plan, market performance, investments in the company's future and wealth creation.

Relat��rio Final Jogos-Simula����o De Marketing ��� Power Computer

This school in the course of Marketing Business Management and specifically Entrepr This school in the course of Marketing Business Management and specifically Entrepreneurship in the discipline of Simulation - Games Marketing year was accordingly for the creation of a company in the computer business in business online simulator called Marketplace, in order to put into practice all the theoretical knowledge acquired during all previous semesters. This platform we were confronted with decisions in eight quarters corresponding 4 every year , in order to encourage learning in a practical way, a virtual and dynamic environment. Every quarter acareados with well organized tasks taking as a reference point defined strategies such as market research analysis, branding , store management after its creation , development of the policy of the 4Ps , identifying opportunities , monitoring of finances and invest heavily . All quarters were subjected decisions and are then given the results , such as: market performance , financial performance, investments in the future , the "health" of the company 's marketing efficiency then analyzed by our company , teaching and also by competition Balanced Scorecard ie , semi-annual and cumulative . For the start of activities it was awarded the 1st year a total of 2,000,000, corresponding to 500,000 out of 4 first quarter , and 5,000,000 in the fifth quarter in a total of 7,000,000 . The capital invested was used to buy market research, opening sales offices , create brands , contract sales force , advertise products created and perform activity R & D in order to make a profit and become self- sufficient to guarantee the payment of principal invested to headquarters ( Corporate Headquarters ) .