China´s Economic Security Police Towards ASEAN From

After the economic reforms of 1978, China started rising very fast and started engaging other countries in the region which has served to increase its confidence in the region. In the post cold war period, China was seen as a big threat for the region because of its claims on the South China Sea. Nevertheless, this image was eliminated when China engaged ASEAN and other multilateral and regional organizations. This paper is studying China’s economic and security policies towards ASEAN. Globalization Theory is the theory being used to explain the nature of China-ASEAN relations. This research paper argues that China’s rise is promoting peace in the region. With the engagement policy, China started promoting trade and security co operations based on mutual benefits and dialogues for the peaceful resolutions of the disputes in the region. This contributed greatly to improve China’s image in the region. Additionally, China’s posture during the economic crises of 1997 also greatly contributed to improve its image. Thus, the rise of China is providing opportunity to the other countries in East Asia. Chapter One: Background On China-ASEAN Relations The use of Soft Power and engagement policy by the Chinese government has helped to change China’s image in the region. By using these policies China has been able to clear the feeling of suspicion and mistrust among the Asian states. China has increased its participation in multilateral and regional organizations, such as ASEAN. Due to this China has been able to promote economic and security co-operation among countries in the region. Thus, from being a potential threat China became a potential co-operative partner. Chapter Two: A Look into ASEAN ASEAN was originally formed on 8th August 1967 in Bangkok, Thailand, by Indonesia, Malaysia, the Philippines, Singapore and Thailand. Nevertheless, ASEAN was not the first regional group created to act as forum for dialogue between the leaders of different countries. Thought, it is the only one which could work in the region. The aim of the foundation of ASEAN was to promote peace and stability in the Abstract 2 region and also contain the spread of communism in Southeast Asia. For this reason, China did not engage ASEAN until 1990. However, in 1978 with the establishment of the open up policy China started engaging other countries. It started building trust among its neighboring countries by using soft power. By 1992, China formalized its diplomatic ties with ASEAN as a group. The diplomatic ties between China and ASEAN focus on multilateralism and co-operation as the best way for a more peaceful Asia and the search for common security. Thus, security in the region is promoted through economic co-operation among the states. Therefore the relation between China – ASEAN emphasizes the five principles of peaceful coexistence, mutual benefits in economic co-operation, dialogue promoting trust and the peaceful settlement of disputes. Chapter Three: China-ASEAN Economic Relations Since 1978 The economic reform of 1978 has greatly contributed to the economic development of China. After the adoption of the open up policy, China has been able to establish economic and trade relations with the outside world. The realist school of thought had predicted that Asia will not be stable in the post cold war period. Nevertheless, this has not been the case in Asia. China is growing peacefully with the co-operation of countries in the region. China is establishing strong ties with its neighboring countries. China and ASEAN relations focus on mutual benefit instead of being a zero sum game. Thus these relations are aimed at encouraging trust and economic co-operation in the region. China and ASEAN have agreed on Free Trade to assure that the two parties benefit from the co-operation. The ACFTA will have a great impact on economic, political and security issues. This will enable China to increase its influence in Asia and counterbalance the influences that Japan and U.S have in the region. Chapter Four: China ASEAN Relations in the Security Perspective This Chapter is about China and ASEAN relations on security issue. The new security issues of the post cold war period need to be solved in multilateral way. China as a major power in the region, through its engagement policy has solved most Abstract 3 of the disputes in the region using multilateral means. China has also found ways to solve the dispute over Spratly Islands peacefully, through dialogue using ASEAN. Additionally, China signed the Treaty of Amity in 2003, promoted security initiatives through ARF, Declaration on Conduct of Parties in the South China Sea and documents covering non-traditional security threats, economic co-operation and agricultural co-operation in November 2002, and the Joint Declaration on Strategic. Chapter Five: Finding and Analysis This chapter provides a quantitative and qualitative analysis of the date collected throughout this research. It provides an analysis of how the rise of China is promoting peace in the region. China has been promoting mutual beneficial trade and security co-operation which has increased its influence in the region. China has also been able to solve most of the territorial and border dispute in the region through ASEAN. Thus, ASEAN has amended China’s relations with other countries in the region. Therefore, China’s foreign policy in the region has a big impact in shaping the dynamic relations in East Asia. Conclusion and Recommendations This paper concluded that the relationships between China and ASEAN are contributing to peace in the region. After China engaged ASEAN, it has been able to promote multilateral trade based on mutual benefit. This is clearly emphasized by the CAFTA. Additionally, China has solved most of the dispute in the region. It has also found way for a peaceful resolution of the dispute over Spratly Island. Nowadays, the ASEAN countries don’t see China as a threat to the region. Nevertheless, they’ve adopted deterrence measures such as establishing diplomatic relations with other big powers in the region to assure that the region continues to grow peacefully. Concerning this deterrence measures, I recommend as another way for a continued peaceful growth, the resolution of the outstanding dispute.

A Atitude do Contabilista perante Dilemas Éticos

Casos de fraudes têm ocorrido, frequentemente no mercado mundial. Diversos são os profissionais envolvidos nesses casos, inclusive os da contabilidade. Os escândalos contabilísticos, especialmente os mais famosos, como os incidido nas empresas Enron e Wordcom, acenderam para uma maior preocupação em relação a conduta ética dos profissionais da contabilidade. Como consequência há uma maior exigência quanto a transparência e a fidedignidade das informações prestadas por estes profissionais. Esta preocupação visa, sobretudo, manter a confiança das empresas, investidores, fornece-dores e sociedade em geral, de entre outras, na responsabilidade ética do contabilista, de-negrida pelo envolvimento nas fraudes detectadas. Desta forma, o presente estudo teve como objectivo verificar a conduta ética dos contabilistas, quando, no exercício da sua profissão, depararem com questões relacionadas a fraudes. Nesse sentido considerou-se factores que podem vir a influenciar o processo decisório ético de um indivíduo, demonstrados através do modelo de tomada de decisão, desenvolvido por Alves, quanto a motivar um indivíduo a cometer uma fraude, evidenciada através do modelo desenvolvido por Cressey. Tentando responder a questão norteadora desta pesquisa, executou-se a análise descritiva e estatística dos dados. Em relação a análise descritiva, foram elaboradas tabelas de frequência. Para a análise estatística dos dados foi utilizado o teste não paramétrico de Spearman. Os resultados demonstraram que a maioria dos contabilistas, da amostra pesquisada, reconhece a questão moral inserida nos cenários, e discordam dos actos dos agentes de cada cenário, e, ainda os classificam como graves ou muito graves. A pesquisa revelou maior aproximação desses profissionais a corrente teleológica, uma vez que a intenção de agir é mais influenciada por alguns factores como a oportunidade, a racionalização e principalmente a pressão. Alguns factores individuais apresentam influências sob o posicionamento ético dos contabilistas entrevistados nesta pesquisa. Cases of fraud have occurred, in the word market. Several are involved in these cases, including the accounting class. The accounting scandals, especially the most famous, such as focusing on companies and Enron Word Com, kindled to greater concern about the ethical conduct of professional accounting. As a result there is a greater demand on the transparency and reliability of information provide by these professionals This concern is aimed, primarily, to maintain the confidence of businesses, investor, suppliers and society, among others, the ethical responsibility of the meter, denigrated, by involvement in the fraud detected. Thus, this study aimed to verify the ethical conduct of accounts in when, in the exercise of their professional activities, is confronted with issues related to fraud. This is considered some factors that can both come to influence the ethical decision making of an individual, demonstrated by the model of decision making, developed by Alves, as a motivated individual to commit a fraudulent act, developed by Cressey. Seeking to answer question, guiding this study, performed to exploratory and confirmatory analysis of data. For exploratory data analysis were made table of frequencies. For confirmatory analysis of data, were used non parametric tests of Spearman. The results showed that the majority of accountings professionals, the sample, recognizing the moral issue included in the scenarios, disagrees the acts of agents of each scenario, and also classifies such acts as serious and very serious. However, we found that these accounting professionals tend to have a position more toward the teleological theory, since the intention to act is influenced by factors as opportunity, rationalization and particularly the pressure. Some individual factors also had influence on the ethical position of the professional interviewed is this research.

Understanding the Use of the Students’ Common Language (Creole/Portuguese) in the 7th Grade Capeverdean English Classroom

This thesis is a pedagogical and methodological work related to the Teacher’s use of the students’ common language in 7th grade (beginners-level 1) Capeverdean English classroom. It discusses the importance of a limited and judicious use of the students’ common language (Creole/Portuguese) as a teaching technique to assist in the teaching and learning process. This thesis contains four chapters. The first chapter defines and shows the difference between mother tongue, second language and foreign language, talks about the methods and approaches (classroom procedures) to teach English as a foreign language, the different opinions about the teacher’s use of the students’ first language in the EFL classroom, and presents two studies already conducted on the use of the students’ mother tongue in the English classroom in two different EFL context. The second Chapter describes the methodology of research to conduct a study on the use of the students’ common language (Creole/Portuguese) in the EFL Capeverdean context with 7th grade students. The third chapter is the presentation of the Results and Analyses of the field research. And finally the fourth chapter is the recommendations and conclusions.

O papel da auditoria interna e as suas implicações nas empresas públicas- estudo de caso: TACV

A auditoria interna é uma actividade independente ancorada à administração da empresa, com vista a acrescentar valor à organização nela inserida, observando o funcionamento dos controlos internos existentes. É uma actividade importante para qualquer empresa, por ser a única que tem acesso a todas as outras áreas da empresa. Cada vez ela torna-se mais importante, pois o mundo encontra-se em constante desenvolvimento e as empresas acompanham esse desenvolvimento ampliando as suas actividades, ou dimensão. O objectivo do estudo foi analisar o funcionamento da auditoria interna nas empresas públicas, identificando os seus benefícios e importância. Realizou-se um estudo bibliográfico e estudo de caso nas empresas públicas da cidade da Praia, através de questionários que foram distribuídos aos responsáveis de cada empresa, centralizando na TACV. Resultado: A maioria das empresas inqueridas é de grande dimensão, representando 57,1 %, as pequenas empresas representando 21.4% e as médias também representando 21.4. O ramo de prestação de serviço teve predominância com 64,3 %, comercial com 21,4% e 14,3 % do ramo industrial. Um total de 57 % das empresas inqueridas realizam auditoria interna e os 43 % que não realizam enunciaram como principais motivos o alto custo e a falta de necessidade, 40% enuncia alto custo, 40% diz não ser necessário e 20% tem outros motivos que não foram especificados. Verificou-se também que 25 % das empresas que realizam auditoria interna não tem o departamento de auditoria interna definido no organograma. Internal auditing is an independent activity anchored to the company management, with a view to adding value to the organization it inserted, observing the operation of existing internal controls. It is an important activity for any company, being the only one that has access to all other areas of the company. Each time it becomes more important as the world is constantly evolving and business development that accompany expanding its activities, or size. The aim of the study was to analyze the functioning of the internal audit public companies, identifying the benefits and importance. We conducted a bibliographic study and a case study in the public utilities of the city of Praia, through questionnaires that were distributed to the heads of each company, centering on TACV. Results: The majority of companies surveyed is large, representing 57.1%, small businesses represent 21.4% and averages also representing 21.4. The branch of service predominated with 64.3%, commercial 21.4% and 14.3% of the industrial sector. A total of 57% of companies surveyed conduct internal audit and the 43% who do not perform as main reasons enunciated the high cost and lack of need, high-cost states 40%, 40% say it is not necessary and 20% have reasons other than were specified. It was also found that 25% of companies that perform internal audit does not have the internal audit department defined in the organizational chart.

A influência do e-learning no capital humano

Na Europa e nas últimas décadas do Século XX, a emergência da Sociedade de Informação veio impor às organizações a necessidade de que, para além das inovações tecnológicas, haja uma preocupação relativamente aos bens intangíveis como a informação, as novas metodologias de trabalho e o know how (Batista, 2002). Paralelamente a estas inovações, as Instituições de Ensino Superior têm contribuído para a evolução do Capital Humano, como ativo intangível intrínseco ao Homem. Em Portugal e no contexto do Ensino/Formação a Distância parecem continuar a existir, ainda, em algumas instituições, problemas de identificação, e de descriminação das vantagens no que concerne à estrutura aberta e flexível, com o estudante/formando a ter algumas dificuldades em adaptar o seu perfil e interesses profissionais ao tipo de aprendizagem que mais se lhe adequa. O e-learning surge como um método de Ensino/Formação a Distância, só possível com a especificidade dos processos pedagógicos e em complementaridade com as Tecnologias de Informação e Comunicação (TIC), uma vez que são estas que lhe dão o suporte necessário à sua concretização. O e-learning ao proporcionar novas formas de comunicação, de interação e de confronto de ideias, permite uma aprendizagem baseada na partilha de saberes, tendo em consideração as experiências e os objetivos profissionais dos formandos. Dentro destes pressupostos, achámos importante fazer uma investigação a partir de Instituições de Ensino Superior Portuguesas, de modo a percebermos qual o papel e a influência que o e-learning desempenha nos objetivos das organizações académicas em geral e no Capital Humano dos seus Estudantes/Formandos em particular. A partir da questão da investigação foram definidos os objetivos e hipóteses de investigação de modo a que ao ser enunciada uma metodologia esta englobe fatores que foquem os elementos necessários à confirmação, ou não, dos pressupostos enunciados. Foi analisada documentação diversa, criado um questionário e conduzidas entrevistas, de modo a obter e potenciar a informação necessária e suficiente para o efeito. A recolha de dados para posterior análise e os resultados depois de interpretados, permitirão responder aos propósitos expressos desde o início da investigação.