Phoenix in the Cape Verde Islands

The African Republic of Cape Verde consists of nine inhabited and several uninhabited volcanic islands set out in the Atlantic Ocean, about 500 km off the most westerly point of the African mainland and 1500 km south of the Canary Islands @g. 2). Most are rugged and mountainous; three (Sal, Maio, and Boavista) are flat, desert islands with sand beaches. Precipitation is meagre and very erratic; indeed Cape Verde can be seen as an island extension of the arid Sahel zone. Three species of the genus Phoenix are recorded from the Cape Verde Islands, P. akzctyli&a L., P. canariensis Chabaud and P. atlantica A. Chev. While the former two species have almost certainly been introduced by man, the latter is said to be endemic to the islands. Perhaps because the Cape Verdes are a particularly isolated set of islands or because palms are notoriously awkward to collect, little is known about the taxonomy, origins and natural history of this species. Phoenix atlantica was described by the French botanist Auguste Chevalier (1935a) following field exploration in the Cape Verdes in 1934 (Chevalier 1934: 1153). Chevalier provided limited diagnostic characters, defining the species as a clustering palm with 2-6 trunks, 5-15 m in height with dark green leaves 2-3 m in length. He considered it to be most similar in form to P. &ctyZzjkra and P. canariensis, possessing characters of both (Chevalier 1935a). Chevalier’s description indicates that Phoenix atlantica can be distinguished easily from P. canariensis by its clustering growth form (P. canariensis always has a single, stout trunk) and its shorter, straighter leaves. However, the differences between P. atlantica and P. dactylzjkra appear much more subtle. For example, while P. dacfylifera is usually observed as single-stemmed, when left undisturbed for a number of years it becomes clustering like the Cape Verde Phoenix, so this character on its own is unreliable. Further alleged distinctions include acuminate (P. atlantica) versus rounded (P. dactylzjkra) petals in the male flowers (Chevalier 1935a, b, Greuter 1967: 249, and Brochmann et al. 1997), fruit 2 cm long (P. atlantica) versus fruit more than 2.5 cm long (P. dactyl&a) (Brochmann et al.

Efeitos da correcção do resultado contabilístico na determinação da matéria colectável: O caso só construções, S.A.

O desmantelamento das barreiras ao comércio mundial traduziu-se no aumento das operações comerciais e financeiras, na crescente necessidade de capitais, na utilização de novos instrumentos financeiros e no consequente desenvolvimento dos mercados de capitais com empresas cotadas em diversos mercados. Este fenómeno contribuiu ainda para a globalização da informação financeira que, para suprir as exigências de um mercado abrangente, teve de encontrar novas formas de difusão, sem contudo descurar as suas qualidades, nomeadamente a compreensibilidade, a comparabilidade e a fiabilidade. O interesse do desenvolvimento deste tema ressalta-se pela importância que a contabilidade nas organizações, recomenda-se ser organizada de forma a possibilitar o conhecimento claro e inequívoco dos elementos necessários ao cálculo do imposto, bem como a permitir o seu controlo, comportando todos os dados necessários ao preenchimento das declarações periódicas dos impostos. A parte prática do trabalho, em resumo, demonstra que, o ponto de partida para o apuramento do lucro tributável é o resultado contabilístico determinado com base nas suas regras próprias. Em Cabo Verde, a lei fiscal, apesar de desactualizada com o SNCRF, estabelece algumas regras próprias para ajustar o resultado contabilístico ao resultado fiscal. Em conclusão, a aplicação do novo normativo contabilístico cabo-verdiano (SNCRF) na correcção e determinação da matéria colectável em sede do IUR veio dar e construir uma base contabilística comum como ponto de partida para o estabelecimento de uma matéria colectável comum, e se concluir neste TFC, que tem todo o sentido. Sendo as demonstrações financeiras elaboradas com base nas NRF e subsidiariamente às NIC´s constituem o ponto de partida neutro para qualquer discussão sobre uma matéria colectável comum. The dismantling of barriers to world trade has resulted in increased commercial and financial transactions, the growing need for capital, and the use of new financial instruments and the consequent development of capital markets with listed companies in various markets. This phenomenon has also contributed for the globalization of financial information to meet the requirements of a comprehensive market had to find new ways of making, without neglecting their qualities, namely understandability, comparability and reliability. The interest of the development of this theme it emphasizes the importance of accounting in organizations, it is recommended to be organized in order to enable the clear and unambiguous understanding of the elements necessary for calculating the tax, as well as to allow its control, behaving all data needed to fill in of the periodic declarations of taxes. The practical part of the work, in short, shows that the starting point to determining taxable income is the accounting income determined based on its own rules. In Cape Verde, the tax law, although outdated with SNCRF establishes some rules themselves to adjust accounting income to taxable income. In conclusion, the application of new accounting standards Cape Verde (SNCRF) in the correction and determination of the tax base in the headquarters of the IUR to come and build a common basis of accounting as a starting point for the establishment of a common tax base, and conclude TFC this, which makes sense. Being the financial statements prepared in accordance with NRF 'and secondarily to NIC's are the neutral starting points for any discussion about a common tax base.