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.

English language textbook production in Cape Verde: Assets and obstacles

This study investigates if Cape Verde can be successful in the production of English language textbooks. It also will be looked at the main reasons why locally produced textbooks would be advantageous. The findings of the study reveal that the production of an English language textbook for Cape Verde is the best solution and that it can be successful. We also find out that Capeverdean English teachers have professional competence and pedagogical qualification to be engaged in this practice. However, significant assistance will be necessary for bringing experts to the country to supervise the process. It also will be necessary to find financial support to put it in practice.

Current status of the whitefly Aleurodicus dispersus as an invasive pest in the CapeVerte Islands

In the last three decades, the spiralling whitefly (Aleurodicus dispersus) has become an important international pest. The movement of plants and parts of plants (such as fruits) in international trade and tourism, and by natural dispersal, has favoured its introduction to new areas. In common with others whiteflies of economic importance, the immature and adult stages cause direct feeding damage by piercing and sucking of sap from foliage, and indirect damage following the accumulation all over host plants of honeydew and waxy flocculent material produced by the insects. Spiralling whitefly is a pest of tropical and subtropical crops, and highly polyphagous. Up to the 1970s, it had been recorded on 44 genera of plants, belonging to 26 botanical families (Mound & Halsey, 1978). This situation changed with the dispersal of the pest to new areas. Nowadays, the spiralling whitefly is one of the major pest of vegetable, ornamental and fruit crops around the globe (Lambkin, 1999). Important host crops include: banana (Musa sapientum), Citrus spp., coconut (Cocos nocifera), eggplant (Solanum melanogena), guava (Psidium guajava), Hibiscus rosa sinensis, Indian almond (Terminalia catappa), papya (Carica papaya), Rosa sp. and tomato (Lycopersicon esculentum) (Saminathan & Jayaraj, 2001). Spiralling whitefly has its origin in the tropical Americas, including Brazil. Although the pest has been recorded only once in Brasil, in the 1920s in the state of Bahia (Bondar, 1923), it now has official quarantine status because of its economic importance. In the Cape Verte Islands, on the West African coast, the pest was initially introduced in the first half of 2000; it has since become established, reaching urban, natural and agricultural areas of the islands that constitute the archipelago. Since then, the pest has been causing damage to many native plants, ornamentals and cultivated food crops (Anon., 2001; Monteiro, 2004). The present study was done in order to produce an inventory of the most common host plants of spiralling whitefly in this new habitat.

OS CONTRACTOS DE CONCESSÃO NO CONTEXTO DO SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA E DE RELATO FINANCEIRO

A mudança do normativo contabilístico ocorrido em 2009, alterou o paradigma de reconhecimento e mensuração de activos. Embora a natureza das operações contínua presente no processo contabilístico, muitas coisas foram alteradas tendo em conta a substância da informação e a sua realidade económica. O caso dos contratos de concessão é disto um bom exemplo. Há casos em que no normativo anterior eram reconhecidos como activos fixos tangíveis e actualmente são reconhecidos como intangíveis. O estudo em causa tem como objetivo principal analisar o conceito dos contratos de concessão, bem como os procedimentos para o reconhecimento, mensuração e divulgação nas demonstrações financeiras. Considerados activos intangíveis (de facto a entidade acaba por ter um “Direito” de explorar um determinado activo), o processo contabilístico é feito a luz do disposto na Norma de Relato Financeiro nº6 – Activos Intangíveis. Os contractos de concessão apresentam especificidades próprias e por esta razão o IASB emitiu uma IFRIC (nº 12) com o objectivo de clarificar o tratamento contabilístico desta problemática. Não existindo no normativo nacional tal norma interpretativa as empresas nacionais que convivem com esta realidade vêem-se na contingência de, supletivamente, recorrer às normas internacionais de contabilidade para resolver o assunto. É o caso da ELECTRA para os activos afectos a distribuição. Neste sentido, o estudo debruça sobre esta problemática, apresenta um enquadramento teórico, analisar os principais aspectos de reconhecimento a luz dos dois normativos contabilísticos nacionais (o antigo Plano Nacional de Contabilidade e o actual Sistema de Normalização Contabilística e de Relato Financeiro) e termina utilizando as informações da ELECTRA, SARL para ilustrar este processo de reconhecimento contabilístico. The change of a the accounting regulatory occurred in 2009, changed the paradigm for recognizing and measuring assets. Although the continuous nature of the operations in this accounting process, many things have changed in view of the substance of information and its economic reality. The case of concession contracts, it is a good example. There are cases where the former were recognized as legal and tangible fixed assets are currently recognized as intangible assets. The study is aimed to analyzing the concept of concession contracts, as well as procedures for the recognition, measurement and disclosure in the financial statements. Considered intangible assets (in fact the entity turns out to have a “right” to exploit a particular asset) the accounting process is done in light of the provisions of Financial Reporting Standard No. 6 – Intangible Assets. The concession contracts have specific characteristics and for this reason the IASB issued IFRIC one (Ner. 12 ) in order to clarify the accounting treatment of this problem. In the absence of such a standard national regulatory interpretative national companies that live with this reality find themselves in contingency, additionally, make use of international accounting standards to resolve the matter. ELECTRA is the case of the assets connected to the distribution. In this sense, the study focuses on this issue, presents a theoretical framework to analyze the main aspects of recognition light of both national accounting standards (formerly the National Accounting Standards and the current system of accounting and financial reporting) and ends up using the information the Electra SARL to illustrate this process of accounting recognition.