A Adopção, pela primeira vez – Constrangimentos Encontrados na Adopção n óptica Financeira

Os efeitos da globalização da economia, a graduação de Cabo Verde à categoria de país de desenvolvimento médio, a entrada para a OMC, a parceria especial com a União Europeia, são acontecimentos verificados num passado próximo que vieram trazer novas exigências ao país em diversos domínios. A preparação das contas e o relato da informação pode ser considerada uma delas. De facto, o normativo contabilístico existente até então, assente num Plano Oficial de Contabilidade (PNC) aprovado por diploma legislativo datada de 1984 já não respondia a todas as necessidades de informação nos domínios da contabilidade, fiscalidade e financeira. O trabalho assenta sobretudo na adopção do SNCRF – Sistema de Normalização Contabilística e de Relato Financeiro. O objectivo é analisar o processo de adopção pela primeira vez deste sistema e os impactos que esta adopção teve na posição financeira nas empresas. Foi feito um estudo de caso para ilustrar este processo. Descrevemos como foi adoptado o SNCRF, fizemos uma apreciação a essa adopção e sugerimos melhoria que deveria ser introduzidas para que os resultados do processo incorporassem a quase totalidade dos procedimentos instituídos nos diversos documentos normativos e legais. Ao trabalho foi dado uma dimensão prática consubstanciada num estudo de caso que serviu para ilustrar o processo de transição. O estudo foi abordado numa perspectiva apreciativa tendo sido inventariadas as situações que deveriam ser salvaguardas (de acordo com o novo normativo e imperativos legais) no processo de transição / conversão e que não foram feitas. Demonstrou-se ainda (através da análise da posição financeira da entidade), que o processo de adopção implicou algumas alterações na estrutura financeira e no valor do capital próprio. A conclusão que se chegou indica que o processo não terá sido tão linear como se desejaria apesar de em, substancia, os principais requisitos terem sido cumpridos. The effects of globalization of its economy, the upgrading of Cape Verde to the category of medium development country, the entry to WTO, the special partnership with European Union, are recent events that brought new demands to the country in several areas. . Preparation of the accounts and information report are included in these new requirements. In fact, the accounting standards till then in force, based on an Official Chart of Accounts (PNC) in force after a law of 1984, didn’t meet the requirements on accounting, fiscal and financial information. This work is basically on the adoption of the new SNCRF – System of Accounting Standardization and Financial Reporting. Our aim is to review the initial adoption process of such system and the impacts this adoption has caused to the financial position of enterprises. A case study is included to illustrate this process. We describe how the SNCRF was adopted; we made an analysis of this adoption and suggested improvements to be introduced in such way that the results of the process include most of the procedures established by law. A practical dimension was attached to this work, through a case study illustrating the transition process. The study adopted an analytical approach, listing the situations that should have been (according to the new standards and legal prescriptions) but were not prevented during the transition / conversion process. The study shows (by the analysis of the financial statements of the studied entity) that the adoption process implied some changes to the financial structure and to the owners’ equity value). One arrives to the conclusion that the process was not as linear as one would expect, although essentially the main requirements were accomplished.

Connecting The Dots: What Is The Current Process ForReintegrating Cape Verdean Immigrants Deported From The United States?

The current issue of deportation is a global concern that is demanding the attention of human rights leaders, activists and global citizens. Small island nations, such as, the Cape Verde Islands, are experiencing difficulties reintegrating deported immigrants arriving from both the United States and Europe. According to the Consulate of Cape Verde’s database, one Cape Verdean immigrant was deported in 1987. Twenty years later, 108 deportation cases are pending—the highest number of pending cases to date. This issue is a reflection of the Western countries’ immigration and human rights policies that are affecting many developing countries. This capstone research focuses primarily on the reintegration program managed by the Cape Verdean government, the reintegration process of the deported immigrants from the United States and the islanders’ experiences throughout this process. This issue is examined through the eyes of a Cape Verdean immigrant living in the United States witnessing first hand the negative impacts these immigration policies have had, and continue to have, in the Cape Verdean community in the United States and in Cape Verde. Research was collected through various formal and informal interviews and published documents on this topic. Analysis of the data has revealed that the government’s reintegration program is experiencing difficulties with implementation and financial sustainability. Moreover, the deportees’ reintegration experience varied based on access to government assistance and their interaction with island residents. Subsequently, it is recommended that the reintegration program be evaluated with the purpose to reorganize under new leadership.

Motivação e desempenho dos funcionários da administração pública cabo-verdiana actual

The process of changes that have been taking place in contemporary world reaches undoubtedly to the public sector. The quest for a new public management, that seeks to provide quality and effective services to the citizens, has been the target of contemporary State. Within this framework, the study of people inside publics organizations becomes strategic. Knowledge is generated, processed, and communicated at great speed, taking society to adopt new approaches. In order to meet the challenges of the new millennium, organizations must thing more of people and, above all, they must be more concerned with creating incentives that can motivate their collaborators to achieve not only the objectives of the organization but also personal objectives of each individual, since there is no point in gaining profit and having productivity if the organization do not develop policies and practices that focus on the human being. Motivation implies accomplishment feelings and professional recognition, expressed by means of executing tasks and activities that are sufficiently challenging and meaningful to the job. The truth is that the adoption of a public management focused on quality requires changes in organization culture, requiring mainly motivation, which leads to efforts, dedication, persistence, and commitment. This work is intended to research motivation as a tool to achieve productivity and excellence in the performance of activities in Cape Verdean Public Administration. To achieve the aim of this work, a bibliographical research on Human Resources Administration as well as different theories related to work motivation in organizations was conducted. The inquisitive method was used based upon a written questionnaire aimed at obtaining data referring to motivation of Public Administration workers.

Motivação e desempenho dos funcionários da administração pública cabo-verdiana actual

O processo de mudanças que vem acontecendo no mundo contemporâneo alcança, inevitavelmente, o sector público. A busca de uma nova gestão pública, que procure prestar serviços ao cidadão com qualidade e eficiência tem sido o alvo a ser alcançado pelo Estado contemporâneo. Dentro desse prisma o estudo das pessoas dentro das organizações públicas apresenta-se como estratégico. O conhecimento é gerado, processado e comunicado a grande velocidade, o que leva a sociedade a assumir novas posturas. Para enfrentar os desafios do novo milénio, as organizações terão que pensar mais nas pessoas e sobretudo, preocupar-se mais em criar estímulos que motivem os colaboradores para alcançarem tanto os objectivos da organização quanto os objectivos pessoais de cada um porque não adianta obter lucro e produtividade se a organização não desenvolver políticas e práticas que privilegiam o ser humano. Motivação envolve sentimentos de realização e de reconhecimento profissional, manifestado por meio de exercícios das tarefas e actividades que oferecem suficiente desafio e significado para o trabalho. A verdade é que a adopção de uma gestão pública focada na qualidade requer mudanças na cultura organizacional, exigindo principalmente motivação, que conduz ao esforço, dedicação, persistência e comprometimento. Com o presente trabalho pretende-se investigar a motivação como uma ferramenta para alcançar a produtividade e a excelência no desempenho das actividades na Administração Pública Cabo-verdiana. Para alcançar o objectivo deste trabalho, fez-se uma pesquisa bibliográfica sobre a Administração dos Recursos Humanos e sobre as diversas teorias relacionadas com a motivação para o trabalho nas organizações. Utilizou-se o método inquisitivo baseado num interrogatório escrito para se obter dados referentes a motivação dos funcionários da Administração Pública.

Motivação e desempenho dos funcionários da administração pública cabo-verdiana actual

The process of changes that have been taking place in contemporary world reaches undoubtedly to the public sector. The quest for a new public management, that seeks to provide quality and effective services to the citizens, has been the target of contemporary State. Within this framework, the study of people inside publics organizations becomes strategic. Knowledge is generated, processed, and communicated at great speed, taking society to adopt new approaches. In order to meet the challenges of the new millennium, organizations must thing more of people and, above all, they must be more concerned with creating incentives that can motivate their collaborators to achieve not only the objectives of the organization but also personal objectives of each individual, since there is no point in gaining profit and having productivity if the organization do not develop policies and practices that focus on the human being. Motivation implies accomplishment feelings and professional recognition, expressed by means of executing tasks and activities that are sufficiently challenging and meaningful to the job. The truth is that the adoption of a public management focused on quality requires changes in organization culture, requiring mainly motivation, which leads to efforts, dedication, persistence, and commitment. This work is intended to research motivation as a tool to achieve productivity and excellence in the performance of activities in Cape Verdean Public Administration. To achieve the aim of this work, a bibliographical research on Human Resources Administration as well as different theories related to work motivation in organizations was conducted. The inquisitive method was used based upon a written questionnaire aimed at obtaining data referring to motivation of Public Administration workers.

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.

Adapting the Process Writing Approach to English Language Learners with Special Needs: Using Visuals

The available literature on the writing characteristics and best practices to teach writing to English Language Learners who also present some disability is scarce. In order to understand and provide some insight on the developments in this field, I propose an adaptation of the Process Writing Approach based on a literature review of the existing bibliography about the writing characteristics of English Language Learners, Special Needs Learners, and English Language Learners with Special Needs’ writing, the effects of the Process Writing Approach in teaching writing to these groups, and the use of visuals in writing instruction. The main assumptions of this study are: a) The Process Writing Approach provides an opportunity to differentiate instruction to ELLs with special needs and gives them additional opportunities to bring their funds of knowledge to the classroom, improving their writing, and b) By allowing students to rely on visuals in different phases of the writing process teachers will be addressing the needs of both visual and verbal learners, therefore allowing students more options to develop writing skills. The main pedagogical implication is that by dividing writing in recursive stages and inserting visuals as scaffolding throughout the entire writing process, teachers will provide an alternative approach to writing instruction that may be more effective to English Language Learners with Special Needs.