O CONCEITO DE IMPARIDADE E SUA EVOLUÇÃO HISTÓRICA – A APLICABILIDADE DA NRF 17

O presente trabalho, pretende como objectivo geral, contribuir para o conhecimento e aplicação prática do conceito de imparidade de activos, visando aproximar os valores das demonstrações financeiras de uma empresa ao respectivo valor económico. A abordagem é direccionada para o meio empresarial cabo-verdiano onde se pretende chamar a atenção para as mudanças que irão ocorrer a nível contabilístico e fiscal, e em particular no que diz respeito à imparidade de activos. O trabalho foi preparado com base em consulta de bibliografia especializada, de normativos estabelecidos no país e ainda recolha de opinião de profissionais da área. The present work has as general purpose, contribute for the knowledge and practical application of the concept of Impairment of assets, seeking to approximate the values of the financial demonstrations of the companies to the respective economic value. The approach comes to the capeverdian business way, where we intend to alert for what will pass to be accounting practical, the legal and framing in the one that concerns the theme in analysis. The work was prepared with base in consultation of specialized bibliography, of normative established in Cape Verde and still collects of professionals of this area opinion.

Caracterização das Comunidades Subtidais de Macroinvertebrados Bentónicos de Substrato Rochoso da Ilha de São Vicente, Cabo Verde

The Cape Verde Archipelago location and its biogeographical features are of special interest for Marine Ecology. However, there’s a lack of knowledge regarding the composition of the coastal ecosystems in this region, especially about benthic macroinvertebrates subtidal communities. Between August and October of 2007, eight locations around the island of São Vicente were sampled. Within each of those spots, fragments of substratum were collected and throughout the processing of the collected data, a total of 4032 individuals were counted, which belong to 81 different species. Shannon’s Entropy and Gini-Simpson’s diversity index were calculated, as the real number of species each one represented. By comparing the results, differences between sampling stations and between indices within the same sampling station were found. With the purpose of clustering the sampled locations according to the number of collected organisms by species, a dendrogram was elaborated and a principal component analysis was carried out. The considered sampling stations didn’t reveal significant differences according to the composition of their benthic macroinvertebrates subtidal communities in terms of great taxonomic groups or functional groups. It’s assumed that they differ only by minute traits.