Internal Control on the Private Sector

Trabalho realizado no âmbito da Unidade Curricular de Auditoria, do 4º Ano do Curso de Administração Militar (Exército e GNR), lecionada pelo Major de Administração Militar Artur Manuel Vieira Saraiva.Abstract Companies in the Private Sector struggle every day to remain competitive and to have sustainable growth. So, they need to push their costs to a minimum and their revenue to a maximum, increasing their profit. A big chunk of a company’s costs and losses may be due to errors or frauds, putting in jeopardy its own survivability. However, the implementation of an internal control system will effectively reduce the probabilities of frauds and errors to occur, by establishing preventive measures such as settling regular checks on the activities, assuring that every worker understands the policies and procedures, and analyzing periodically the accounting information to detect any deviations.N/

Génese, evolução e atualidade

No decorrer da evolução das sociedades Ocidentais e, mais especificamente da sociedade portuguesa, há uma perceção de que o desenvolvimento do Exército depende diretamente desta. A evolução da sociedade portuguesa tem levado a uma reestruturação do Exército e a uma alteração do relacionamento civil-militar. Deste modo, a investigação incindiu sobre a determinação do lugar do Oficial de Administração Militar no Exército e na sociedade portuguesa, bem como o grau de profissionalismo e especialização necessários ao desempenho das suas funções, submetido a imperativos sociopolíticos. Então, com o objetivo de determinar qual o Modelo de Relacionamento Civil-Militar que se aplica à carreira do Oficial de Administração Militar, procurou-se perceber o impacto da evolução da sociedade portuguesa no Exército; compará-lo com os Exércitos aliados; descrever a evolução do Serviço de Administração Militar; caraterizar o leque de funções típico de um Oficial de Administração Militar na atualidade; e identificar pontos fortes e pontos fracos, bem como potencialidade e vulnerabilidades da carreira do Oficial de Administração Militar. Da análise e da discussão dos resultados foi possível determinar que a carreira do Oficial de Administração Militar partilha de valores institucionais, bem como de valores ocupacionais, havendo uma adaptação à nova mentalidade sociopolítica portuguesa. Assim, e através da aplicação da estratégia de investigação qualitativa e do método dedutivo, foi possível chegar à conclusão de que o modelo de Relacionamento Civil-Militar que se aplica à carreira do Oficial de Administração Militar é o Modelo Institucional/Ocupacional proposto por Charles Moskos.In the course of the evolution of Western societies, and more specifically of the Portuguese society, there is a realization of the development that the Army depends directly of it. The evolution of Portuguese society has led to a restructuring of the Army and a change in the civil-military relationship. Thus, the investigation focused on the determination of the place that the Military Administration Officer occupies in the Army and in the Portuguese society, as well as the degree of professionalism and specialization required for the performance of its duties, under sociopolitical imperatives. With the purpose of determining the Civil-Military Relationship Model that applies to the career of the Military Administration Officer, the research sought to understand the impact of the evolution of Portuguese society in the Army; compare it with allied Armies; describe the evolution of the Military Administration Service; characterize the range of roles typical of a Military Administration Officer at the present time; and identify strengths and weaknesses as well as opportunities and threats of the Military Administration Officer's career. From the analysis and discussion of the results it was possible to determine that the career of the Military Administration Officer shares institutional values as well as occupational values, adapting to the new Portuguese sociopolitical mentality. Therefore, through the application of a qualitative investigation strategy and of a deductive method, it was possible to reach the conclusion that the model of Civil-Military Relationship that applies to the career of the Military Administration Officer is the Institutional/Occupational Model proposed by Charles Moskos

MAMMALS IN PORTUGAL : A data set of terrestrial, volant, and marine mammal occurrences in P ortugal

Mammals are threatened worldwide, with 26% of all species being includedin the IUCN threatened categories. This overall pattern is primarily associatedwith habitat loss or degradation, and human persecution for terrestrial mam-mals, and pollution, open net fishing, climate change, and prey depletion formarine mammals. Mammals play a key role in maintaining ecosystems func-tionality and resilience, and therefore information on their distribution is cru-cial to delineate and support conservation actions. MAMMALS INPORTUGAL is a publicly available data set compiling unpublishedgeoreferenced occurrence records of 92 terrestrial, volant, and marine mam-mals in mainland Portugal and archipelagos of the Azores and Madeira thatincludes 105,026 data entries between 1873 and 2021 (72% of the data occur-ring in 2000 and 2021). The methods used to collect the data were: live obser-vations/captures (43%), sign surveys (35%), camera trapping (16%),bioacoustics surveys (4%) and radiotracking, and inquiries that represent lessthan 1% of the records. The data set includes 13 types of records: (1) burrowsjsoil moundsjtunnel, (2) capture, (3) colony, (4) dead animaljhairjskullsjjaws, (5) genetic confirmation, (6) inquiries, (7) observation of live animal (8),observation in shelters, (9) photo trappingjvideo, (10) predators dietjpelletsjpine cones/nuts, (11) scatjtrackjditch, (12) telemetry and (13) vocalizationjecholocation. The spatial uncertainty of most records ranges between 0 and100 m (76%). Rodentia (n=31,573) has the highest number of records followedby Chiroptera (n=18,857), Carnivora (n=18,594), Lagomorpha (n=17,496),Cetartiodactyla (n=11,568) and Eulipotyphla (n=7008). The data setincludes records of species classified by the IUCN as threatened(e.g.,Oryctolagus cuniculus[n=12,159],Monachus monachus[n=1,512],andLynx pardinus[n=197]). We believe that this data set may stimulate thepublication of other European countries data sets that would certainly contrib-ute to ecology and conservation-related research, and therefore assisting onthe development of more accurate and tailored conservation managementstrategies for each species. There are no copyright restrictions; please cite thisdata paper when the data are used in publications.info:eu-repo/semantics/publishedVersio

Mammals in Portugal: a data set of terrestrial, volant, and marine mammal occurrences in Portugal

Mammals are threatened worldwide, with ~26% of all species being included in the IUCN threatened categories. This overall pattern is primarily associated with habitat loss or degradation, and human persecution for terrestrial mammals, and pollution, open net fishing, climate change, and prey depletion for marine mammals. Mammals play a key role in maintaining ecosystems functionality and resilience, and therefore information on their distribution is crucial to delineate and support conservation actions. MAMMALS IN PORTUGAL is a publicly available data set compiling unpublished georeferenced occurrence records of 92 terrestrial, volant, and marine mammals in mainland Portugal and archipelagos of the Azores and Madeira that includes 105,026 data entries between 1873 and 2021 (72% of the data occurring in 2000 and 2021). The methods used to collect the data were: live observations/captures (43%), sign surveys (35%), camera trapping (16%), bioacoustics surveys (4%) and radiotracking, and inquiries that represent less than 1% of the records. The data set includes 13 types of records: (1) burrows | soil mounds | tunnel, (2) capture, (3) colony, (4) dead animal | hair | skulls | jaws, (5) genetic confirmation, (6) inquiries, (7) observation of live animal (8), observation in shelters, (9) photo trapping | video, (10) predators diet | pellets | pine cones/nuts, (11) scat | track | ditch, (12) telemetry and (13) vocalization | echolocation. The spatial uncertainty of most records ranges between 0 and 100 m (76%). Rodentia (n =31,573) has the highest number of records followed by Chiroptera (n = 18,857), Carnivora (n = 18,594), Lagomorpha (n = 17,496), Cetartiodactyla (n = 11,568) and Eulipotyphla (n = 7008). The data set includes records of species classified by the IUCN as threatened (e.g., Oryctolagus cuniculus [n = 12,159], Monachus monachus [n = 1,512], and Lynx pardinus [n = 197]). We believe that this data set may stimulate the publication of other European countries data sets that would certainly contribute to ecology and conservation-related research, and therefore assisting on the development of more accurate and tailored conservation management strategies for each species. There are no copyright restrictions; please cite this data paper when the data are used in publications