Controlo Interno como factor de melhoria empresarial - estudo de caso prático Centro de Emprego e Formação Profissonal Santa Cruz

A problemática do controlo interno como factor de melhoria empresarial, foi a que orientou esta pesquisa realizada no CEFPSC (Centro de Emprego e Formação Profissional de Santa Cruz). É que, segundo Morais & Martins (2007, pág. 27) existe controlo adequado quando a gestão planeou e organizou, isto é, concebeu, de tal modo que foi assegurado uma garantia razoável que os riscos da organização foram adequadamente geridos e de que os objectivos e metas da organização serão alcançados de forma eficiente e económica. Sendo assim, é de notar a importância desta ferramenta em traçar estratégias de gestão no processo decisório, servindo assim de uma mais-valia à entidade com vista a permitir responder à questão: Em que medida o controlo interno tem sido utilizado como método de apoio à gestão do Centro de Emprego e Formação Profissional de Santa Cruz? Este trabalho tem como objectivo compreender a actuação e a contribuição do Controlo Interno na gestão eficiente do CEFPSC. As informações foram recolhidas mediante a aplicação de um questionário de controlo interno e entrevistas ao Responsável do CEFPSC, bem como ao Presidente do IEFP, enquanto órgão central. O tratamento dos dados foi realizado com auxílio informático, utilizando, para tal, o programa Excel.

A Tributação de Prestação de Serviços em Cabo Verde

O presente trabalho investiga a tributação dos serviços em Cabo Verde, trata-se de uma questão importante do ponto de vista financeiro, uma vez que a economia aberta e insular de Cabo Verde é uma grande consumidora de serviços prestados por operadores económicos não residentes. Por outro lado trata de uma questão interessante do ponto de vista jurídico, porque parece actualmente faltar norma de incidência que permite a sujeição destes rendimentos ao Imposto Único sobre os Rendimentos Cabo-verdiano. Em face disto poder-se-ia porventura afirmar que as normas de incidência que servem para fundamentar a tributação dos rendimentos derivados de prestação de serviços a não residentes se encontram nas disposições orçamentais que fixam a própria taxa liberatória de 20% aplicável ao rendimento auferido por não residentes, mesmo que não tenham estabelecimentos estáveis. De resto, não é com base no regulamento do IUR mas com base nas leis do Orçamentos do Estado que a administração fiscal Cabo-verdiana tem vindo a proceder á liquidação deste imposto. As taxas liberatórias previstas nas leis orçamentais não podem nunca aplicar-se a rendimentos que se encontrem fora do âmbito de incidência objectiva, subjectiva ou territorial do IUR. Depois de estudado o tratamento que o direito interno cabo-verdiano faz dos rendimentos derivados de prestação de serviços vale a pena olhar brevemente também ao tratamento que eles merecem no contexto do direito internacional e, muito em particular, da convenção para evitar a Dupla Tributação (CDT) em matéria de imposto sobre o rendimento e prevenir a evasão fiscal, celebrada entre Cabo Verde e Portugal no ano de 1999 e actualmente em vigor.

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.

IRELAND AND LATIN AMERICA: A CULTURAL HISTORY

According to Declan Kiberd, “postcolonial writing does not begin only when the occupier withdraws: rather it is initiated at that very moment when a native writer formulates a text committed to cultural resistance.” The Irish in Latin America – a continent emerging from indigenous cultures, colonisation, and migrations – may be regarded as colonised in Ireland and as colonisers in their new home. They are a counterexample to the standard pattern of identities in the major English-speaking destinations of the Irish Diaspora. Using literary sources, the press, correspondence, music, sports, and other cultural representations, in this thesis I search the attitudes and shared values signifying identities among the immigrants and their families. Their fragmentary and wide-ranging cultures provide a rich context to study the protean process of adaptation to, or rejection of, the new countries. Evolving from oppressed to oppressors, the Irish in Latin America swiftly became ingleses. Subsequently, in order to join the local middle classes they became vaqueros, llaneros, huasos, and gauchos so they could show signs of their effective integration to the native culture, as seen by the Latin American elites. Eventually, some Irish groups separated from the English mainstream culture and shaped their own community negotiating among Irishness, Englishness, and local identities in Brazil, Uruguay, Peru, Cuba, and other places in the region. These identities were not only unmoored in the emigrants’ minds but also manoeuvred by the political needs of community and religious leaders. After reviewing the major steps and patterns of Irish migration to Latin America, the thesis analyses texts from selected works, offers a version of how the settlers became Latin Americans or not, and elucidates the processes by which a new Irish-Latin American hybrid was created.