Elaboração de um modelo de previsão de falência nas empresas cotadas na bolsa de valores em Cabo Verde-Estudo empírico de ano 2010-2011

Ser capaz de prever a solidez financeira de uma empresa, tem levado a muitos trabalhos de pesquisa. Rácios financeiros são indicadores chave de solidez financeira de um negócio e ferramentas para determinar a eficiência operacional & financeira de empresas e negócios. Existe um grande número de relações, proposto por vários autores. Altman desenvolveu um modelo de z-score utilizando rácios como sua fundação. Com a ajuda do modelo Z - Score, Altman conseguia prever a eficiência financeira /Falência até 2-3 anos de antecedência. O trabalho de pesquisa a seguir descreve em detalhes os estudos realizados por Altman para prever a falência de empresas. Altman fez mudanças regulares para obter a equação perfeita que poderia prever a falência. O trabalho de pesquisa a seguir resume a pesquisa de Altman para desenvolver o modelo de Pontuação de Altman Z, aplicadas as empresas cotadas na bolsa de valores de Cabo Verde. Pode-se seguramente dizer que o modelo de Z-score de Altman pode ser aplicado a economia moderna para prever a angústia e a falência, dois e três anos de antecedência.Businesses are enterprises which produce goods or render services for profit motive. To be able to predict the financial soundness of a business has led to many research works. Financial ratios are a key indicator of financial soundness of a business. Financial ratios are a tool to determine the operational & financial efficiency of business undertakings. There exist a large number of ratios propounded by various authors. Altman developed a z-score model using ratios as its foundation. With the help of the Z- Score model, Altman could predict financial efficiency /Bankruptcy up to 2-3 years in advance. The following research paper describes in detail the studies carried out by Altman to predict business bankruptcy. Altman made regular changes to achieve the perfect equation which could predict bankruptcy. The The following research paper summaries the research of Altman that have being made to develop the model of Altman Z score, applied to companies listed on stock exchanges in Cape Verde. One can safely say that the model of Altman Z-Score can be applied to modern model economics to predict distress and bankruptcy, two and three years advance.

Auditoria interna e externa – Uma perspetiva de complementaridade

Esta monografia foi elaborada com o intuito do aprofundamento, aperfeiçoamento e o conhecimento académico, pesquisando um tema que contribuísse, de alguma maneira, para a melhoria da área em questão. Também teve a intenção de contribuir na análise da inter-relação entre a auditoria interna e externa numa perspetiva de complementaridade. Procura-se, na presente monografia, proporcionar uma reflexão sobre a relação existente entre a auditoria interna e a auditoria externa. Para tal, realizaram-se pesquisas bibliográficas sobre os principais conceitos, âmbito, métodos, objetivos, funções e procedimentos, normas pertinentes à auditoria interna e externa, relação entre as duas auditorias, complementaridade e cooperação entre elas e auditoria interna e externa na prevenção e deteção de fraudes. Paralelamente foram elaborados dois questionários enviados a 6 empresas que têm departamentos de auditoria interna retiradas do universo das empresas com departamento de auditoria interna e a 2 empresas que fazem auditoria externa nessas empresas, a atuarem no mercado caboverdiano durante o ano de 2013, com o objetivo de verificar a relação entre a auditoria interna e a externa, através da opinião dos auditores internos e cruzamento com a opinião dos auditores externos, a fim de verificar, efetivamente, como estabelecer essa relação. De posse desses elementos, o objetivo geral apresentado pode ser comprovado pela conclusão de que se pode estabelecer uma relação entre auditoria interna e externa e a mesma pode ser de complementaridade. This monograph was developed with the aim of deepening, improvement and academic knowledge, by researching a topic that would contribute in some way to improve the topic in question. It also intended to contribute to the analysis of the inter-relationship existent between the internal and external audit and the notion that both complement each other’s work. This monograph attempts to provide a reflection on the relationship between internal audit and external audit. For this purpose, a library research was conducted on key concepts, scope, methods, purpose, function and procedures, relevant standards for internal and external audit, the relationship between the two audits, complementarity and cooperation between them, and internal and external audit in the prevention and fraud detection. In parallel, we prepared two questionnaires that were sent to 6 companies that have an internal audit department that are part of the universe of companies with internal audit department; and to two companies that make external audits to the companies mentioned above and that operate in the Cape Verdean market during the year 2013. The objective was to verify the relationship between internal audit and external by reviewing the opinion n of internal auditors and to intersect that with the opinion of external auditor in order to verify effectively, how to establish this relationship. With these elements, the overall goal presented can be substantiated by the finding that a relationship establish between internal and external audit and this relationship can be complementary.

Formação profissional e empregabilidade: O caso dos diplomados da escola de formação profissional da Cabnave em São Vicente – Cabo Verde

Se houve um tempo em que eram as empresas as mais preocupadas em dotar os seus empregados com um determinado leque de competências técnicas, pela via da Formação Profissional, para se tornarem cada vez mais competitivas, hoje torna-se crucial para qualquer país poder determinar o grau de empregabilidade dos diversos cursos de formação profissional realizados pela sua população activa, de modo a optimizar a inserção dos seus cidadãos no mercado de trabalho. A presente investigação visa analisar a empregabilidade a partir de um caso nacional, em que uma escola de formação profissional, inserida numa empresa – a Cabnave – vem desenvolvendo um modelo de formação, que para além de estar directamente relacionado com a sua própria actividade, encontra-se ligado a vários sectores da actividade económica de Cabo Verde, particularmente ao da indústria Mecânica e Metalomecânica. O estudo contém dois principais momentos. Um primeiro, no qual se procedeu à contextualização e fundamentação do tema, com base em bibliografia nacional e internacional, e enfoque nos seguintes assuntos: o sistema de ensino em Cabo Verde, mais concretamente a via do ensino secundário técnico; a formação profissional; e o mercado de trabalho em Cabo Verde. Num segundo momento desenvolveu-se um Caso de Estudo, para se determinar o grau de empregabilidade dos diplomados da Escola de Formação Profissional da Cabnave, que seguiram uma carreira em áreas profissionais diferentes do curso realizado, recorrendo-se à aplicação de um questionário a uma amostra final de 80 inquiridos, e à interpretação dos resultados, através dos métodos de análise estatística Descritiva e Correlacional. Das conclusões resultantes da análise das respostas obtidas, chama-se a atenção para o facto de a maioria dos diplomados partilharem de uma opinião positiva relativamente à empregabilidade dos cursos que frequentaram, independentemente de os mesmos terem ou não conduzido a uma profissão directamente ligada ao sector da Mecânica e MetalomecânicaIf at one point companies used to be the ones that were the most concerned with providing specific technical skills to their employees, through professional education, as to become more competitive, it is today highly important for every country to determine the level of employability of the numerous professional education programs pursued by its active population, so as to increase citizens’ chances to enter the labor market. The present research aims to study the concept of employability, with focus on a national case, a school of professional education which integrates the company Cabnave, and has been developing an educational model that, in addition to responding to the company’s own needs, is also connected to Cape Verde’s various economic sectors, notably the Mechanics and Metalworking industry. The study consists of two main parts. A first one where, based on national and international bibliography, the theme is contextualized, with closest attention to the following subjects: the Cape Verdean education system, especially vocational education in secondary schools; professional education; and the labor market in Cape Verde. In the second part, a Case Study is conducted, in order to determine the level of employability of those who were trained by Cabnave’s School of Professional Education, but have pursued a career in a different professional field. Therefore, a questionnaire was submitted to a sample of 80 respondents, and the correspondent data was analyzed and interpreted, with the use of Descriptive Statistics and Correlation Analysis. One of the conclusions deriving from the survey results is that most of the School’s trained graduates have a positive view of the employability of the programs they have pursued, independently of whether they continued to work in the Mechanics and Metalworking industry

Racial Stereotypes in Fictions of Slavery: Uncle Tom´s Cabin by Harriet Beecher Stowe and O Escravo by José Evaristo D’ Almeida

Most stereotypes about Africans and their descendants started with colonialism in the fifteenth century. The encounter between Africans and Europeans facilitated the creation of myths and stereotypes about the colonized peoples, which were made effective through the naturalization of differences. The relationship between skin color and slavery developed to produce a racialized system of forced labor on which colonialism depended for its survival. Stereotypes functioned to legitimize colonial authority by building the notion that the colonizer ruled over the colonized because of an innate superiority. Therefore, stereotyping is an effective "discursive strategy" (Bhabha) based on fixity and repetition with the aim of controlling the other. Harriet Beecher Stowe’s Uncle Tom’s Cabin and José Evaristo D’Almeida O Escravo both denounced the evils of slavery in the United States of America and Cape Verde respectively, claiming for the end of the institution. However, they are both ambivalent towards slaves and blacks, being unable to envisage social equality for the two races. Both authors construct their black characters as stereotypical others, but they depict the light-skin characters as superior both culturally and physically. The bi-racial characters are portrayed as the ones who possess beauty and intelligence as an inheritance from their European ancestry, while blacks are relegated to the margins. We need to consider, however, that slavery in Cape Verde had different characteristics from its counterpart in the United States of America. In Cape Verde the Africans outnumbered the Europeans and that circumstance favored miscegenation and the emergence of forms of mixed culture, which came to be seen as positive and natural. In the United States of America miscegenation was regarded as a taboo since early. And even after Emancipation, “the one-drop rule” made the offspring of an African descendant black, however 'white' he or she might be.

Planeamento de Experiências: Modelos e desafios dos Planos em Blocos Incompletos

O principal objetivo de um Planeamento de Experiências reside essencialmente na procura de relações entre variáveis e na comparação de níveis de fatores, recorrendo ao tratamento estatístico dos dados recolhidos. A utilização de blocos no Planeamento de Experiências é fundamental, pois permite reduzir ou eliminar a variabilidade introduzida por fatores que podem influenciar a experiência mas que não interessam e/ou não foram explicitamente incluídos durante o planeamento. Neste trabalho apresentamos os resultados do estudo e investigação dos Planos em Blocos Incompletos Equilibrados (BIBD), Planos em Blocos Incompletos Equilibrados com repetição de blocos (BIBDR) e Planos em Blocos Incompletos com blocos de diferentes dimensões (VBBD). Exploramos algumas propriedades e métodos de construção destes planos e ilustramos, sempre que possível, com exemplos. Tendo como base o planeamento em blocos, apresentamos uma aplicação dos BIBDR na área da Educação com o objetivo de comparar cinco domínios do pensamento algébrico de uma amostra de alunos do 1º ano do ensino superior em Cabo Verde. Para a análise dos dados da amostra foi utilizado o software R, versão 2.12.1. Pudemos constatar que existem diferenças significativas entre alguns dos domínios do pensamento algébrico, nomeadamente entre os domínios da Generalização da Aritmética e Tecnicismo Algébrico com os restantes domínios. Recomendamos a escolha de uma amostra mais representativa constituída por alunos de todas as instituições superiores de Cabo Verde.

Comunidade política, imigração e coesão social: o caso português

This work contributes to an understanding of how the existence of multiple ethnic- cultural belongings in the political community concurs with the maintenance of a socially cohesive and politically united community. Considering the immigration reality in Portugal, we tried to identify the bonds that link immigrants to the political community and how those bonds can be mobilized to integrate immigrants in a common living project inside the national territory. Methodologically, this investigation is based in a qualitative and quantitative analysis of the policies and measures applied in Portugal in the immigration sphere, as well as the results of the empirical work we carried out with two immigration groups (Brazilians and Cape Verdeans) living in Lisbon’s metropolitan area, and the answers to a survey we sent to immigrant associations. The results of this research revealed the existence of a certain political ambivalence concerning the immigrant integration process, which expresses itself to a certain degree in the way national citizens and immigrants appraise the immigrant contribution to Portuguese society. The prevailing and blurred idea states that immigration expenses don’t make up for the benefits, and that is likely to influence the mutual relationship established between the two. Despite the existence of objective situations of social and economic disparity and despite a feeling of discrimination shared between immigrants, it is possible to identify a progressive citizenship universalization and the formal acceptance of immigrant religious and cultural traditions, even though the Portuguese parliament does not reflect such diversity. Thus, we perceive the possibility of warranting specific ethnic and cultural minority rights without the ethnicization or culturalization of political representation, and the general standards that serve as a backbone to the national political community might be enough to warrant that protection. Notwithstanding, some signs suggest that immigrant access to public sphere might not be easy, and this might have repercussions in the visibility and in the public discussion of demands, with outcomes on the type of integration policies Portugal applies.

Intelectuais africanos no espaço político português : desenvolvimento da sua intervenção nativista entre finais do século XIX e meados do século XX : o caso de Cabo Verde

Neste trabalho abordamos a intervenção nativista de alguns intelectuais africanos de Cabo Verde com o objectivo de clarificar o seu significado e alcance político. Apesar do seu empenho na defesa dos cabo-verdianos contra a opressão colonial portuguesa, aqueles intelectuais não conseguiriam gerar um movimento anti-colonial capaz de conduzir a colónia à independência, mas deixaram às novas gerações um legado político e cultural que lhes permitiu assegurar a luta pela preservação da sua identidade nacional e, finalmente, alcançar a emancipação de Cabo Verde da dominação colonial.

Alfabetização de crianças caboverdianas em língua portuguesa como língua não materna : o ensino da leitura

abstract: Cape Verde is a country of bilingual characteristics, where coexist two languages: the mother tongue – the Creole of Cape Verde (CCV) or the Capeverdian Language (LCV) and the Non Maternal language – the Portuguese that is the official language and, therefore, the language used in the process of education and learning. This situation generates conflicts so much to linguistic level as to cultural level. The two languages presents some lexical resemblances, what drives, many times, to misconceptions and linguistics errors that complicate children in the learning, in particular, of reading that constitute the base for the learning of others knowledge. The learning of reading, in the Non Maternal language, requires a development of the oral language in Portuguese Language, which stimulates the reasoning of the child through playful exercises and cognitivists and construtivists approaches. In this way, the competences of phonological processing in the acquisition of the competences of reading are important for the discrimination of written text and favor the learning and the development of reading. The child, through the discovery, begins to elaborate concepts in the way to obtain a relation with the written language, by functional form. Adopting a methodology of case study and through questionnaires, direct observation and collect of documentary information, this dissertation presents and analyzes connected aspects to the literacy of capeverdian children in the beginning of the schooling and to the learning of reading as basic support for the learning of Non Maternal language. The subsidies collected by the study, presented in this dissertation will contribute for the education progress of reading and, also, for implement successfully the learning of reading of the students, developing to practical of reading and the expectations in uncover the multiplicity of the dimensions of experience in that domain and contribute for a relative comprehension of written and reading modes.

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.