Building adaptive capacity and resilience to climate change in the water sector in Cape Verde

Purpose of the evaluation This is a scheduled standard mid-term evaluation (MTR) of a UNDP implemented GEF LDCF co-financed project. It is conducted by a team of an international and a national independent evaluator. The objective of the MTR, as set out in the Terms of Reference (TORs; Annex 1), is to provide an independent analysis of the progress of the project so far. The MTR aims to:  identify potential project design problems,  assess progress towards the achievement of the project objective and outcomes,  identify and document lessons learned (including lessons that might improve design and implementation of other projects, including UNDP-GEF supported projects), and  make recommendations regarding specific actions that should be taken to improve the project. The MTR is intended to assess signs of project success or failure and identify the necessary changes to be made. The project commenced its implementation in the first half of 2010 with the recruitment of project staff. According to the updated project plan, it is due to close in July 201410 with operations scaling down in December 2013 due to funding limits. Because of a slow implementation start, the mid-term evaluation was delayed to July 201311 The intended target audience of the evaluation are:  The project team and decision makers in the INGRH  The GEF and UNFCCC Operational Focal Points  The project partners and beneficiaries  UNDP in Cape Verde as well as the regional and headquarter (HQ) office levels  The GEF Secretariat.

A Contabilidade de Gestão nas Empresas de Grande Dimensão de Cabo Verde

O presente estudo é uma abordagem das empresas cabo-verdianas para a compreensão da situação da contabilidade de gestão, evidenciando os sistemas de custeio utilizados, a adequação das informações obtidas e os benefícios da sua utilização. Deste modo, para atingirmos os objectivos foi formulada uma questão de investigação e respectivas hipóteses de investigação. Verificou-se pela literatura que no mundo a contabilidade de gestão tem sofrido várias alterações de forma a responder as mudanças do meio envolvente onde as empresas estão inseridas. No entanto, as técnicas contemporâneas têm sido adoptadas de uma forma muito lenta. A metodologia utilizada foi quantitativa, onde aplicamos um questionário para a recolha de dados, enviado por correio electrónico e respondido presencialmente, à amostra constituida por 164 empresas consideradas de grande dimensão, pertencentes aos três grandes sectores de actividade, tendo recebido em tempo útil, 54 respostas (32,9%). Contudo, destas 54 empresas que responderam apenas 14 possuem contabilidade de gestão. De acordo com os resultados obtidos, concluímos que as técnicas tradicionais de contabilidade de gestão são as mais utilizadas nas empresas estudadas, como por exemplo, o orçamento e a análise de desvios. No entanto, algumas empresas já utilizam técnicas contemporâneas, mas em simultâneo com as tradicionais.The main objective of this study is to analyze the situation of management accounting in Capeverdean companies. To characterize the situation of management accounting we formulated a research question and hypothesis in order to: analyze the cost system used, the quality of the information and the benefits of adopting a management accounting system. The literature shows that management accounting has been through many modifications and has steadily evolved so that it fits the environment where companies are implanted. However, the adoption of contemporary management accounting techniques has proven to be a slow process. The methodology used to gather data was through a survey. Some questionnaires were answered at the companies and the others were sent through e-mail to the sample of 164 large companies, belonging to the three main sectors. The response rate was of 18, 94% (54 companies). However, from those 54 companies just 14 have management accounting. According to the results, we have concluded that the companies we study have a management accounting system that relies on the use of the traditional techniques, like budget and budget control. Yet, some of those already use contemporary techniques, alongside the traditional techniques.