Este trabalho objetiva trazer uma análise das relações prisionais, fazendo considerações sobre o contraste entre o ponto de vista interno do ambiente carcerário e sua possibilidade reabilitadora e sua finalidade de ressocialização, sendo direcionadas explorações e críticas ao caráter ressocializador da pena privativa de liberdade, haja vistas os flagrantes deficiências do sistema de justiça brasileiro. Para tanto, empregou-se a metodologia da pesquisa bibliográfica, no intuito de promover um exame da atual conjuntura de funcionamento e de eficácia e de adequação das medidas de ressocialização, no contexto do regime prisional do país.

This study aims to evaluate the material level of impairment losses registered by the Cape Verdean companies, as well as to analyze its fiscal impact. For this purpose, we ran the Cape Verdean' accounting standards about this subject and studied the tax procedures on impairment registration in the country. In the empirical study, we performed an analysis of the annual report and accounts for 2012 and 2011 of fifty-seven large companies in Cape Verde. These were the benchmark years for establishing the country's major contributors and the normative framework on impairment' application. Evidences showed that, in its vast majority, companies registered impairment losses, namely on customer debts and inventories. We also found that, empirically, impairment value was materially relevant and had impact on tax level, giving the meaningful association between payed taxes (negative association) and turnover (positive association), and registered impairment. In a future work, already in progress, we intended to verify the impairment registration' during the period between 2013 and 2016. We will also try to understand if there is a greater social responsibility by Cape Verde' major contributors.