O contributo da contabilidade numa gestão transparente das OSFL - Caso: ADECO

Na actualidade, tem-se cada vez mais a consciência da necessidade e da importância de ter uma informação financeira credível e em tempo oportuno. A informação financeira passou a ser a base para avaliação do desempenho dos gestores, assim como para análise da situação económico-financeira das Organizações. A informação só é útil para tomada de decisão se tiverem as seguintes características qualitativas: Compreensibilidade, Relevância, Fiabilidade e Comparabilidade. No ambiente concorrencial em que as Organizações estão inseridas, a Contabilidade tem um papel fulcral como instrumento de tomada de decisão. As Organizações que têm como objectivos acções sociais, actuam nas áreas como: culturais e recreativas, solidariedade social, promoção do desenvolvimento comunitário, educacionais, de protecção ao ambiente, Saúde e da promoção da higiene, entre outros. Como essas Organizações não têm com objectivo o lucro, é necessário ter uma boa gestão e para que isso seja possível, é preciso ter-se instrumentos capazes para que isso seja possível e é neste âmbito que a Contabilidade entra como um auxílio para a gestão, como ferramenta capaz de mensurar e controlar processos, resultados e impactos nos projectos executados, a fim de que seus objectivos sociais sejam alcançados de uma forma consistente com o planeado. A sustentabilidade, a necessidade de demonstração e de aplicação dos recursos obtidos é um forte desafio que as Organizações do terceiro sector têm de ultrapassar e, neste âmbito, a Contabilidade pode constituir um meio importante para atingir esses objectivos, através da demonstração dos resultados alcançados. Nesta base, o contributo da Contabilidade na gestão das OSFL tem-se acentuado cada vez mais, demonstrando transparência na apresentação das suas contas, facilitando na captação de recursos e na fidelização dos seus parceiros e financiadores. Nowadays it has become increasingly aware of the need and importance of having credible and timely financial information. The financial information started to be the base for evaluation of the managers acting, as well as for analysis of the economicfinancial situation of the company. The information is only useful for socket of decision if they have the following qualitative characteristics: Comprehensive, Relevance, Reliable and Comparability. In the atmosphere concurrencies in that the Organizations are inserted the accounting has a crucial paper as instrument of socket of decision in the Organizations. The Organizations that have as purpose social action as for instance: cultural and recreational, social solidarity, promotion of the development community, education, of protection to the atmosphere, health and of the promotion of the hygiene, among others. As those Organizations don't have with objective the profit, it is necessary to have a good administration and for that to be possible, it is necessary to have capable instruments for that to be possible and it is in this extent that the accounting enters as an aid for the administration, as tool capable to measure and to control processes, results and impacts in the executed projects, so that their social objectives are reached in a solid way with the planed. Sustainability, the demonstration of the achieved results and the application of resources collected are strong challenges that the Organizations of the third sector have to overcome. To that extent, Accounting can contribute as an important way to reach those objectives through the demonstration of resources collected. In this base, the contribution of the Accounting has been accentuating more and more in the administration of the nonprofit organizations, demonstrating transparency in the presentation of their finance statements, facilitating the fundraising of Organizations and loyal partners and funders.

National Adaptation Programme of Action on Climate Change - 2008 - 2012

The archipelago of Cape Verde is made up of ten islands and nine islets and is located between latitudes 14º 28' N and 17º 12' N and longitudes 22º 40' W and 25º 22' W. It is located approximately 500 km from the Senegal coast in West Africa (Figure 1). The islands are divided into two groups: Windward and Leeward. The Windward group is composed of the islands of Santo Antão, São Vicente, Santa Luzia, São Nicolau, Sal and Boavista; and the Leeward group is composed of the islands Maio, Santiago, Fogo and Brava. The archipelago has a total land surface of 4,033 km2 and an Economic Exclusive Zone (ZEE) that extends for approximately 734,000 km2. In general, the relief is very steep, culminating with high elevations (e.g. 2,829 m on Fogo and 1,979 m on Santo Antão). The surface area, geophysical configuration and geology vary greatly from one island to the next. Cape Verde, due to its geomorphology, has a dense and complex hydrographical network. However, there are no permanent water courses and temporary water courses run only during the rainy season. These temporary water courses drain quickly towards the main watersheds, where, unless captured by artificial means, continue rapidly to lower areas and to the sea. This applies equally to the flatter islands. The largest watershed is Rabil with an area of 199.2 km2. The watershed areas on other islands extend over less than 70 km2. Cape Verde is both a least developed country (LDC) and a small island development state (SIDS). In 2002, the population of Cape Verde was estimated at approximately 451,000, of whom 52% were women and 48% men. The population was growing at an average 2.4% per year, and the urban population was estimated at 53.7 %. Over the past 15 years, the Government has implemented a successful development strategy, leading to a sustained economic growth anchored on development of the private sector and the integration of Cape Verde into the world economy. During this period, the tertiary sector has become increasingly important, with strong growth in the tourism, transport, banking and trade sectors. Overall, the quality of life indicators show substantial improvements in almost all areas: housing conditions, access to drinking water and sanitation, use of modern energy in both lighting and cooking, access to health services and education. Despite these overall socio-economic successes, the primary sector has witnessed limited progress. Weak performance in the primary sector has had a severe negative impact on the incomes and poverty risks faced by rural workers1. Moreover, relative poverty has increased significantly during the past decade. The poverty profile shows that: (i) extreme poverty is mostly found in rural areas, although it has also increased in urban areas; (ii) poverty is more likely to occur when the head of the household is a woman; (iii) poverty increases with family size; (iv) education significantly affects poverty; (v) the predominantly agricultural islands of Santo Antão and Fogo have the highest poverty rates; (vi) unemployment affects the poor more than the nonpoor; (vii) agriculture and fisheries workers are more likely to be poor than those in other sectors. Therefore, the fight against poverty and income inequalities remains one of the greatest challenges for Cape Verde authorities. The various governments of Cape Verde over the last decade have demonstrated a commitment to improving governance, notably by encouraging a democratic culture that guarantees stability and democratic changes without conflicts. This democratic governance offers a space for a wider participation of citizens in public management and consolidates social cohesion. However, there are some remaining challenges related to democratic governance and the gains must be systematically monitored. Finally, it is worth emphasizing that the country’s insularity has stimulated a movement to decentralized governance, although social inequalities and contrasts from one island to the next constitute, at the same time, challenges and opportunities.