<!doctype html>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office">
<head>
<!-- NAME: ART NEWSLETTER -->
<!--[if gte mso 15]>
<xml>
<o:OfficeDocumentSettings>
<o:AllowPNG/>
<o:PixelsPerInch>96</o:PixelsPerInch>
</o:OfficeDocumentSettings>
</xml>
<![endif]-->
<meta charset="UTF-8">
<meta http-equiv="X-UA-Compatible" content="IE=edge">
<meta name="viewport" content="width=device-width, initial-scale=1">
<title>Formação Apigraf 2026 | Controlo de Gestão para PMEs</title>
<style type="text/css">
p{
margin:10px 0;
padding:0;
}
table{
border-collapse:collapse;
}
h1,h2,h3,h4,h5,h6{
display:block;
margin:0;
padding:0;
}
img,a img{
border:0;
height:auto;
outline:none;
text-decoration:none;
}
body,#bodyTable,#bodyCell{
height:100%;
margin:0;
padding:0;
width:100%;
}
.mcnPreviewText{
display:none !important;
}
#outlook a{
padding:0;
}
img{
-ms-interpolation-mode:bicubic;
}
table{
mso-table-lspace:0pt;
mso-table-rspace:0pt;
}
.ReadMsgBody{
width:100%;
}
.ExternalClass{
width:100%;
}
p,a,li,td,blockquote{
mso-line-height-rule:exactly;
}
a[href^=tel],a[href^=sms]{
color:inherit;
cursor:default;
text-decoration:none;
}
p,a,li,td,body,table,blockquote{
-ms-text-size-adjust:100%;
-webkit-text-size-adjust:100%;
}
.ExternalClass,.ExternalClass p,.ExternalClass td,.ExternalClass div,.ExternalClass span,.ExternalClass font{
line-height:100%;
}
a[x-apple-data-detectors]{
color:inherit !important;
text-decoration:none !important;
font-size:inherit !important;
font-family:inherit !important;
font-weight:inherit !important;
line-height:inherit !important;
}
table[align=left]{
float:left;
}
table[align=right]{
float:right;
}
.templateContainer{
max-width:600px !important;
}
a.mcnButton{
display:block;
}
.mcnImage,.mcnRetinaImage{
vertical-align:bottom;
}
.mcnTextContent{
word-break:break-word;
}
.mcnTextContent img{
height:auto !important;
}
.mcnDividerBlock{
table-layout:fixed !important;
}
h1{
color:#FFFFFF;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:48px;
font-style:normal;
font-weight:bold;
line-height:150%;
letter-spacing:normal;
text-align:center;
}
h2{
color:#1F2F38;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:48px;
font-style:normal;
font-weight:bold;
line-height:150%;
letter-spacing:normal;
text-align:center;
}
h3{
color:#1F2F38;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:36px;
font-style:normal;
font-weight:bold;
line-height:150%;
letter-spacing:normal;
text-align:center;
}
h4{
color:#435864;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:22px;
font-style:italic;
font-weight:normal;
line-height:125%;
letter-spacing:normal;
text-align:left;
}
#templateHeader{
background-color:#7893a3;
background-image:url("https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/fb7302dd-9616-2386-52ba-1103aaa924a7.jpg");
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:25px;
padding-bottom:25px;
}
.headerContainer{
background-color:#transparent;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:0;
padding-bottom:0;
}
.headerContainer .mcnTextContent,.headerContainer .mcnTextContent p{
color:#FFFFFF;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:18px;
line-height:150%;
text-align:left;
}
.headerContainer .mcnTextContent a,.headerContainer .mcnTextContent p a{
color:#FFFFFF;
font-weight:normal;
text-decoration:underline;
}
#templateBody{
background-color:#ffffff;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:0px;
padding-bottom:0px;
}
.bodyContainer{
background-color:#transparent;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:0px;
padding-bottom:0px;
}
.bodyContainer .mcnTextContent,.bodyContainer .mcnTextContent p{
color:#202020;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:18px;
line-height:150%;
text-align:left;
}
.bodyContainer .mcnTextContent a,.bodyContainer .mcnTextContent p a{
color:#DE5B49;
font-weight:normal;
text-decoration:underline;
}
#templateUpperColumns{
background-color:#ffffff;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:1px none ;
border-bottom:1px none ;
padding-top:0px;
padding-bottom:0px;
}
#templateUpperColumns .columnContainer{
background-color:#transparent;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:0;
padding-bottom:0;
}
#templateUpperColumns .columnContainer .mcnTextContent,#templateUpperColumns .columnContainer .mcnTextContent p{
color:#202020;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:16px;
line-height:150%;
text-align:left;
}
#templateUpperColumns .columnContainer .mcnTextContent a,#templateUpperColumns .columnContainer .mcnTextContent p a{
color:#DE5B49;
font-weight:normal;
text-decoration:underline;
}
#templateLowerColumns{
background-color:#ffffff;
background-image:none;
background-repeat:no-repeat;
background-position:50% 50%;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:34px;
padding-bottom:34px;
}
#templateLowerColumns .columnContainer{
background-color:#transparent;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:0;
padding-bottom:0;
}
.lowerColumnHeaderContainer .mcnTextContent,.lowerColumnHeaderContainer .mcnTextContent p{
color:#202020;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:18px;
line-height:150%;
text-align:left;
}
.lowerColumnHeaderContainer .mcnTextContent a,.lowerColumnHeaderContainer .mcnTextContent p a{
color:#DE5B49;
font-weight:normal;
text-decoration:underline;
}
#templateLowerColumns .columnContainer .mcnTextContent,#templateLowerColumns .columnContainer .mcnTextContent p{
color:#202020;
font-family:'Noticia Text', Georgia, 'Times New Roman', serif;
font-size:18px;
line-height:150%;
text-align:left;
}
#templateLowerColumns .columnContainer .mcnTextContent a,#templateLowerColumns .columnContainer .mcnTextContent p a{
color:#DE5B49;
font-weight:normal;
text-decoration:underline;
}
#templateFooter{
background-color:#324d5c;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:0px;
padding-bottom:0px;
}
.footerContainer{
background-color:#transparent;
background-image:none;
background-repeat:no-repeat;
background-position:center;
background-size:cover;
border-top:0;
border-bottom:0;
padding-top:0;
padding-bottom:0;
}
.footerContainer .mcnTextContent,.footerContainer .mcnTextContent p{
color:#FFFFFF;
font-family:Helvetica;
font-size:12px;
line-height:150%;
text-align:center;
}
.footerContainer .mcnTextContent a,.footerContainer .mcnTextContent p a{
color:#FFFFFF;
font-weight:normal;
text-decoration:underline;
}
@media only screen and (max-width: 480px){
.columnWrapper{
max-width:100% !important;
width:100% !important;
}
} @media only screen and (max-width: 480px){
body,table,td,p,a,li,blockquote{
-webkit-text-size-adjust:none !important;
}
} @media only screen and (max-width: 480px){
body{
width:100% !important;
min-width:100% !important;
}
} @media only screen and (max-width: 480px){
.mcnRetinaImage{
max-width:100% !important;
}
} @media only screen and (max-width: 480px){
.mcnImage{
width:100% !important;
}
} @media only screen and (max-width: 480px){
.mcnCartContainer,.mcnCaptionTopContent,.mcnRecContentContainer,.mcnCaptionBottomContent,.mcnTextContentContainer,.mcnBoxedTextContentContainer,.mcnImageGroupContentContainer,.mcnCaptionLeftTextContentContainer,.mcnCaptionRightTextContentContainer,.mcnCaptionLeftImageContentContainer,.mcnCaptionRightImageContentContainer,.mcnImageCardLeftTextContentContainer,.mcnImageCardRightTextContentContainer,.mcnImageCardLeftImageContentContainer,.mcnImageCardRightImageContentContainer{
max-width:100% !important;
width:100% !important;
}
} @media only screen and (max-width: 480px){
.mcnBoxedTextContentContainer{
min-width:100% !important;
}
} @media only screen and (max-width: 480px){
.mcnImageGroupContent{
padding:9px !important;
}
} @media only screen and (max-width: 480px){
.mcnCaptionLeftContentOuter .mcnTextContent,.mcnCaptionRightContentOuter .mcnTextContent{
padding-top:9px !important;
}
} @media only screen and (max-width: 480px){
.mcnImageCardTopImageContent,.mcnCaptionBottomContent:last-child .mcnCaptionBottomImageContent,.mcnCaptionBlockInner .mcnCaptionTopContent:last-child .mcnTextContent{
padding-top:18px !important;
}
} @media only screen and (max-width: 480px){
.mcnImageCardBottomImageContent{
padding-bottom:9px !important;
}
} @media only screen and (max-width: 480px){
.mcnImageGroupBlockInner{
padding-top:0 !important;
padding-bottom:0 !important;
}
} @media only screen and (max-width: 480px){
.mcnImageGroupBlockOuter{
padding-top:9px !important;
padding-bottom:9px !important;
}
} @media only screen and (max-width: 480px){
.mcnTextContent,.mcnBoxedTextContentColumn{
padding-right:18px !important;
padding-left:18px !important;
}
} @media only screen and (max-width: 480px){
.mcnImageCardLeftImageContent,.mcnImageCardRightImageContent{
padding-right:18px !important;
padding-bottom:0 !important;
padding-left:18px !important;
}
} @media only screen and (max-width: 480px){
.mcpreview-image-uploader{
display:none !important;
width:100% !important;
}
} @media only screen and (max-width: 480px){
h1{
font-size:36px !important;
line-height:125% !important;
}
} @media only screen and (max-width: 480px){
h2{
font-size:30px !important;
line-height:125% !important;
}
} @media only screen and (max-width: 480px){
h3{
font-size:26px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
h4{
font-size:22px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
.mcnBoxedTextContentContainer .mcnTextContent,.mcnBoxedTextContentContainer .mcnTextContent p{
font-size:14px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
.headerContainer .mcnTextContent,.headerContainer .mcnTextContent p{
font-size:16px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
.bodyContainer .mcnTextContent,.bodyContainer .mcnTextContent p{
font-size:16px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
#templateUpperColumns .columnContainer .mcnTextContent,#templateUpperColumns .columnContainer .mcnTextContent p{
font-size:16px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
.lowerColumnHeaderContainer .mcnTextContent,.lowerColumnHeaderContainer .mcnTextContent p{
font-size:16px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
#templateLowerColumns .columnContainer .mcnTextContent,#templateLowerColumns .columnContainer .mcnTextContent p{
font-size:16px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
.footerContainer .mcnTextContent,.footerContainer .mcnTextContent p{
font-size:14px !important;
line-height:150% !important;
}
}</style><!--[if !mso]><!--><link href="https://fonts.googleapis.com/css?family=Noticia+Text:400,400i,700,700i" rel="stylesheet"><!--<![endif]--></head>
<body style="height: 100%;margin: 0;padding: 0;width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--
-->
<!--[if !gte mso 9]><!----><span class="mcnPreviewText" style="display:none; font-size:0px; line-height:0px; max-height:0px; max-width:0px; opacity:0; overflow:hidden; visibility:hidden; mso-hide:all;">#somostodosgraficos</span>
<!--<![endif]-->
<!--
-->
<center>
<table align="center" border="0" cellpadding="0" cellspacing="0" height="100%" width="100%" id="bodyTable" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;height: 100%;margin: 0;padding: 0;width: 100%;">
<tr>
<td align="center" valign="top" id="bodyCell" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;height: 100%;margin: 0;padding: 0;width: 100%;">
<!-- BEGIN TEMPLATE // -->
<table border="0" cellpadding="0" cellspacing="0" width="100%" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tr>
<td align="center" valign="top" id="templateHeader" data-template-container="" style="background:#7893a3 url("https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/fb7302dd-9616-2386-52ba-1103aaa924a7.jpg") no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #7893a3;background-image: url(https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/fb7302dd-9616-2386-52ba-1103aaa924a7.jpg);background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 25px;padding-bottom: 25px;">
<!--[if (gte mso 9)|(IE)]>
<table align="center" border="0" cellspacing="0" cellpadding="0" width="600" style="width:600px;">
<tr>
<td align="center" valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="center" border="0" cellpadding="0" cellspacing="0" width="100%" class="templateContainer" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;">
<tr>
<td valign="top" class="headerContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnImageBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnImageBlockOuter">
<tr>
<td valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnImageBlockInner">
<table align="left" width="100%" border="0" cellpadding="0" cellspacing="0" class="mcnImageContentContainer" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td class="mcnImageContent" valign="top" style="padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align="center" alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/5e93201d-e870-4cd8-c8b8-81e63ea2d594.png" width="564" style="max-width: 2025px;padding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" class="mcnImage">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnImageBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnImageBlockOuter">
<tr>
<td valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnImageBlockInner">
<table align="left" width="100%" border="0" cellpadding="0" cellspacing="0" class="mcnImageContentContainer" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td class="mcnImageContent" valign="top" style="padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align="center" alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/0d934ee1-7253-23e1-32fa-f58cc0cf350e.png" width="338.4" style="max-width: 2038px;padding-bottom: 0px;vertical-align: bottom;display: inline !important;border-radius: 0%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" class="mcnImage">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align="center" valign="top" id="templateBody" data-template-container="" style="background:#ffffff none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #ffffff;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0px;padding-bottom: 0px;">
<!--[if (gte mso 9)|(IE)]>
<table align="center" border="0" cellspacing="0" cellpadding="0" width="600" style="width:600px;">
<tr>
<td align="center" valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="center" border="0" cellpadding="0" cellspacing="0" width="100%" class="templateContainer" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;">
<tr>
<td valign="top" class="bodyContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0px;padding-bottom: 0px;"><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnFollowBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnFollowBlockOuter">
<tr>
<td align="center" valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnFollowBlockInner">
<table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnFollowContentContainer" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td align="center" style="padding-left: 9px;padding-right: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnFollowContent">
<tbody><tr>
<td align="center" valign="top" style="padding-top: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td align="center" valign="top" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="center" border="0" cellspacing="0" cellpadding="0">
<tr>
<![endif]-->
<!--[if mso]>
<td align="center" valign="top">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnFollowStacked" style="display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td align="center" valign="top" class="mcnFollowIconContent" style="padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=7ddce8707d&e=2ef8735660" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><img src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-facebook-96.png" alt="Facebook" class="mcnFollowBlockIcon" width="48" style="width: 48px;max-width: 48px;display: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"></a>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
<td align="center" valign="top">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnFollowStacked" style="display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td align="center" valign="top" class="mcnFollowIconContent" style="padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=b59c83b213&e=2ef8735660" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><img src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-link-96.png" alt="Website" class="mcnFollowBlockIcon" width="48" style="width: 48px;max-width: 48px;display: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"></a>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
<td align="center" valign="top">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnFollowStacked" style="display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td align="center" valign="top" class="mcnFollowIconContent" style="padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=e0fdd6f3f9&e=2ef8735660" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><img src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-linkedin-96.png" alt="LinkedIn" class="mcnFollowBlockIcon" width="48" style="width: 48px;max-width: 48px;display: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"></a>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
<td align="center" valign="top">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnFollowStacked" style="display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td align="center" valign="top" class="mcnFollowIconContent" style="padding-right: 0;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=67967a99d1&e=2ef8735660" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><img src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-instagram-96.png" alt="Instagram" class="mcnFollowBlockIcon" width="48" style="width: 48px;max-width: 48px;display: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"></a>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align="center" valign="top" id="templateUpperColumns" data-template-container="" style="background:#ffffff none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #ffffff;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 1px none;border-bottom: 1px none;padding-top: 0px;padding-bottom: 0px;">
<table border="0" cellpadding="0" cellspacing="0" width="100%" class="templateContainer" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;">
<tr>
<td valign="top" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if (gte mso 9)|(IE)]>
<table align="center" border="0" cellspacing="0" cellpadding="0" width="600" style="width:600px;">
<tr>
<td align="center" valign="top" width="200" style="width:200px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" width="200" class="columnWrapper" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tr>
<td valign="top" class="columnContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
<td align="center" valign="top" width="200" style="width:200px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" width="200" class="columnWrapper" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tr>
<td valign="top" class="columnContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
<td align="center" valign="top" width="200" style="width:200px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" width="200" class="columnWrapper" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tr>
<td valign="top" class="columnContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table>
</td>
</tr>
<tr>
<td align="center" valign="top" id="templateLowerColumns" data-template-container="" style="background:#ffffff none no-repeat 50% 50%/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #ffffff;background-image: none;background-repeat: no-repeat;background-position: 50% 50%;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 34px;padding-bottom: 34px;">
<table border="0" cellpadding="0" cellspacing="0" width="100%" class="templateContainer" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;">
<tr>
<td valign="top" class="lowerColumnHeaderContainer" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnTextBlockOuter">
<tr>
<td valign="top" class="mcnTextBlockInner" style="padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="left" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
<tr>
<![endif]-->
<!--[if mso]>
<td valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 0px 18px 9px;font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;">
<h3 class="null" style="display: block;margin: 0;padding: 0;color: #1F2F38;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;font-size: 36px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;text-align: center;"><strong>FORMAÇÃO APIGRAF 2026<br>
Controlo de Gestão para PMEs</strong></h3>
<div style="text-align: center;"><strong>Transforme Informação em Decisões que Aumentam Resultados</strong><br>
<strong>Formação Intensiva | 4 Sessões (5, 12, 19 e 25 de maio)| Aplicação Prática Imediata</strong><br>
<br>
\U0001f552 4 sessões de 3h30<br>
\U0001f3af Exclusivo para empresários, gestores e quadros de PME<br>
\U0001f4ca Orientação<em> prática, aplicada à realidade empresarial</em><br>
</div>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnImageBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnImageBlockOuter">
<tr>
<td valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnImageBlockInner">
<table align="left" width="100%" border="0" cellpadding="0" cellspacing="0" class="mcnImageContentContainer" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td class="mcnImageContent" valign="top" style="padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align="center" alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/7f0dff49-2e3f-83a0-f6d9-44ec1d3fb5d5.jpg" width="564" style="max-width: 1000px;padding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" class="mcnImage">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnTextBlockOuter">
<tr>
<td valign="top" class="mcnTextBlockInner" style="padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="left" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
<tr>
<![endif]-->
<!--[if mso]>
<td valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 0px 18px 9px;font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;">
<strong>\U0001f50e Porque É Este Programa Diferente?</strong><br>
Depois de compreender os fundamentos financeiros, surge o verdadeiro desafio:
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong>Como usar os números para melhorar resultados todos os meses?</strong></li>
</ul>
Empresas bem geridas não dependem de intuição.<br>
Dependem de controlo da gestão.<br>
\u2714 Sabem onde ganham dinheiro<br>
\u2714 Sabem onde perdem margem<br>
\u2714 Sabem antecipar tensões de tesouraria<br>
\u2714 Sabem decidir com confiança<br>
O Controlo de Gestão é o sistema que permite isso.<br>
Sem controlo, não há estratégia.<br>
Sem indicadores, não há decisão sólida.<br>
<br>
<em>Este programa foi concebido para empresários, que querem <strong>elevar o nível de gestão da sua PME</strong>.</em><br>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnDividerBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
<tbody class="mcnDividerBlockOuter">
<tr>
<td class="mcnDividerBlockInner" style="min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table class="mcnDividerContent" border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-top: 2px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<span></span>
</td>
</tr>
</tbody></table>
<!--
<td class="mcnDividerBlockInner" style="padding: 18px;">
<hr class="mcnDividerContent" style="border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;" />
-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnTextBlockOuter">
<tr>
<td valign="top" class="mcnTextBlockInner" style="padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="left" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
<tr>
<![endif]-->
<!--[if mso]>
<td valign="top" width="300" style="width:300px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 300px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 0px 18px 9px;font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;">
<strong>Estrutura do Programa</strong><br>
<br>
1ª Sessão \u2013 5 de maio: <strong>Controlo de Gestão: O Sistema Nervoso da Empresa</strong><br>
\U0001f3af <strong>Objetivo:</strong> Implementar um sistema simples e eficaz de controlo numa PME.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Diferença entre contabilidade e controlo de gestão</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Porque a maioria das PME decide com base em dados insuficientes</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como definir KPIs financeiros e operacionais realmente relevantes</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como transformar o orçamento num verdadeiro plano de ação</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como analisar desvios e agir rapidamente</li>
</ul>
<strong>Aplicação prática:</strong><br>
Construção de um mini-sistema de controlo com 10 indicadores críticos.<br>
<div align="center">
<hr align="center" size="0" width="100%"></div>
\U0001f539 2ª Sessão \u2013 12 de maio: Custos, Margens e Rentabilidade Real<br>
\U0001f3af <strong>Objetivo:</strong> Descobrir onde a empresa realmente ganha e perde dinheiro.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Estrutura correta de custos (fixos, variáveis, diretos, indiretos)</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Cálculo rigoroso da margem de contribuição</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Rentabilidade por produto, cliente e canal</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como decidir aceitar ou recusar encomendas</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Impacto real dos descontos na margem</li>
</ul>
\U0001f449 Muitas PME faturam muito\u2026 mas lucram pouco.<br>
<strong>Aplicação prática:</strong><br>
Análise real de margens e identificação de produtos/clientes deficitários.<br>
<div align="center">
<hr align="center" size="0" width="100%"></div>
\U0001f539 3ª Sessão \u2013 19 de maio: Tesouraria, Ciclo Financeiro e Controlo de Crédito<br>
\U0001f3af <strong>Objetivo:</strong> Melhorar liquidez e reduzir risco financeiro.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como funciona o ciclo financeiro da PME</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Impacto dos prazos de recebimento e pagamento</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como calcular e interpretar:
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Cash Flow operacional</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Necessidades de Fundo de Maneio</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Cobertura de juros</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Liquidez corrente</li>
</ul>
</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como criar uma política eficaz de crédito a clientes</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Estratégias modernas de cobrança preventiva</li>
</ul>
<strong>Caso prático:</strong><br>
Plano para reduzir 20% do prazo médio de recebimentos.<br>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
<td valign="top" width="300" style="width:300px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 300px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 0px 18px 9px;font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;">
\U0001f539 4ª Sessão \u2013 25 de maio: Mapa de Gestão para Decisão Mensal<br>
\U0001f3af Objetivo: Criar um sistema mensal de acompanhamento e decisão.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como construir um <strong>Mapa de Gestão</strong> simples e poderoso</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Balanced Scorecard adaptado à PME</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Estrutura de reuniões mensais orientadas para decisão</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Gestão por cenários (otimista, realista, prudente)</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Definição de margem de segurança</li>
</ul>
<strong>Resultado final:</strong><br>
Cada participante sai com:<br>
\u2714 Lista de KPIs prioritários<br>
\u2714 Modelo de <strong>Mapas de Gestão </strong>prontos a usar<br>
\u2714 Plano de implementação em 90 dias
<div align="center">
<hr align="center" size="0" width="100%"></div>
<strong>\U0001f3af O Que Vai Ganhar com Este Programa?</strong><br>
\u2714 Capacidade de controlar a empresa mensalmente<br>
\u2714 Decisões baseadas em dados reais<br>
\u2714 Identificação de perdas ocultas<br>
\u2714 Melhor gestão da tesouraria<br>
\u2714 Redução do risco financeiro<br>
\u2714 Maior profissionalização da gestão<br>
\u2714 Mais confiança nas decisões estratégicas
<div align="center">
<hr align="center" size="0" width="100%"></div>
<br>
<strong>\U0001f3c6 Para Quem É Esta Formação?</strong><br>
\u2714 Empresários que querem maior controlo<br>
\u2714 Gestores que pretendem decisões mais fundamentadas<br>
\u2714 Responsáveis financeiros e operacionais<br>
\u2714 Empresas em crescimento que querem estruturar gestão
<div align="center">
<hr align="center" size="0" width="100%"></div>
<strong>\U0001f4a1 Diferenciais do Programa</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Linguagem simples e clara</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Aplicação imediata à realidade da empresa</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Ferramentas práticas e modelos prontos a usar</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Foco total em decisão e resultados</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Orientação executiva, não académica</li>
</ul>
<div align="center">
<hr align="center" size="0" width="100%"></div>
<strong>O Impacto Esperado</strong><br>
Após este programa, a sua empresa deixa de gerir \u201cpor sensação\u201d e passa a gerir <strong>por indicadores, estratégia e ação disciplinada</strong>.<br>
Empresas que controlam a gestão:
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Crescem com segurança</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Tomam decisões mais rápidas</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Reduzem erros estratégicos</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Melhoram rentabilidade</li>
</ul>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnDividerBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
<tbody class="mcnDividerBlockOuter">
<tr>
<td class="mcnDividerBlockInner" style="min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table class="mcnDividerContent" border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-top: 2px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<span></span>
</td>
</tr>
</tbody></table>
<!--
<td class="mcnDividerBlockInner" style="padding: 18px;">
<hr class="mcnDividerContent" style="border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;" />
-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnCaptionBlock" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnCaptionBlockOuter">
<tr>
<td class="mcnCaptionBlockInner" valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table border="0" cellpadding="0" cellspacing="0" class="mcnCaptionRightContentOuter" width="100%" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td valign="top" class="mcnCaptionRightContentInner" style="padding: 0 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnCaptionRightImageContentContainer" width="264" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td class="mcnCaptionRightImageContent" align="center" valign="top" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/1eb60bcc-af19-24aa-87c5-582c17884749.png" width="264" style="max-width: 479px;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;" class="mcnImage">
</td>
</tr>
</tbody></table>
<table class="mcnCaptionRightTextContentContainer" align="right" border="0" cellpadding="0" cellspacing="0" width="264" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: right;">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;">
<strong>Agostinho Costa</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Licenciado em Economia pela Universidade do Porto</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Consultor de Gestão de várias empresas nacionais, no Continente e Ilhas.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Membro do Corpo Docente de Mestrados em Finanças</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Especialista em Gestão Financeira, Controlo de Gestão, Gestão de Créditos e Cobranças.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Formador nas áreas de Gestão Financeira, Controlo de Gestão, Gestão de Créditos e Cobranças, de quadros empresariais, em instituições nacionais de média e grande dimensão e empresas angolanas e moçambicanas de grande dimensão.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Colaborador em revistas técnicas, com artigos periódicos nas áreas de Controlo de gestão, Finanças empresariais e Estratégia empresarial.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Participação, como Orador, em Conferências sobre temas ligados às Áreas de Gestão.</span></li>
</ul>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnDividerBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
<tbody class="mcnDividerBlockOuter">
<tr>
<td class="mcnDividerBlockInner" style="min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table class="mcnDividerContent" border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-top: 2px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<span></span>
</td>
</tr>
</tbody></table>
<!--
<td class="mcnDividerBlockInner" style="padding: 18px;">
<hr class="mcnDividerContent" style="border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;" />
-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnBoxedTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if gte mso 9]>
<table align="center" border="0" cellspacing="0" cellpadding="0" width="100%">
<![endif]-->
<tbody class="mcnBoxedTextBlockOuter">
<tr>
<td valign="top" class="mcnBoxedTextBlockInner" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if gte mso 9]>
<td align="center" valign="top" ">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" class="mcnBoxedTextContentContainer">
<tbody><tr>
<td style="padding-top: 9px;padding-left: 18px;padding-bottom: 9px;padding-right: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table border="0" cellspacing="0" class="mcnTextContentContainer" width="100%" style="min-width: 100% !important;background-color: #474E59;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 18px;color: #F2F2F2;font-family: Helvetica;font-size: 14px;font-weight: normal;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;line-height: 150%;">
<div style="text-align: left;"><strong>INSCRIÇÕES: (Pretendo participar nas seguintes Sessões):</strong><br>
<br>
1.ª SESSÃO | 9H30-13H00 \u2013 5 de maio - \u2b1c\ufe0f<br>
2.ª SESSÃO | 9H30-13H00 \u2013 12 de maio - \u2b1c\ufe0f<br>
3.ª SESSÃO | 9H30-13H00 \u2013 19 de maio - \u2b1c\ufe0f<br>
4.ª SESSÃO | 9H30-13H00 \u2013 25 de maio - \u2b1c\ufe0f<br>
<br>
<strong>VALOR DA INSCRIÇÃO:</strong><br>
<br>
<strong>ASSOCIADOS: 60\u20ac POR SESSÃO</strong><br>
<strong>NÃO ASSOCIADOS: 75\u20ac POR SESSÃO</strong><br>
<br>
<strong>OUTRAS CONDIÇÕES:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Envie a sua inscrição por e-mail: <a href="mailto:jorge.lopes@apigraf.pt" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #DE5B49;font-weight: normal;text-decoration: underline;">jorge.lopes@apigraf.pt</a> indicando <strong>empresa, participante(s) e função</strong></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Número de participantes por sessão: um mínimo de 10, e um máximo de 20;</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Efetue o pagamento por transferência bancária para o IBAN seguinte:</li>
</ul>
<strong>PT50 0170 3349 0304 0001 8614 0, do ABANCA</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Após a receção do pagamento, os serviços da APIGRAF confirmarão as inscrições, enviando o <em>link </em>para a respetiva participação;</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Todas as ações realizar-se-ão online \u2013 Caso não haja um número mínimo de inscritos (10 participantes), a sessão não se realizará, devolvendo-se o valor da inscrição.</li>
</ul>
<strong>Será emitido certificado para os efeitos da formação contínua obrigatória (art. 13.º do Código do Trabalho).</strong></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<!--[if gte mso 9]>
</td>
<![endif]-->
<!--[if gte mso 9]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnTextBlockOuter">
<tr>
<td valign="top" class="mcnTextBlockInner" style="padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="left" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
<tr>
<![endif]-->
<!--[if mso]>
<td valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 0px 18px 9px;font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;">
<h1 class="null" style="display: block;margin: 0;padding: 0;color: #FFFFFF;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;font-size: 48px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;text-align: center;"><span style="color:#000000">INSCREVA-SE JÁ</span></h1>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnDividerBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
<tbody class="mcnDividerBlockOuter">
<tr>
<td class="mcnDividerBlockInner" style="min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table class="mcnDividerContent" border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-top: 2px solid #000000;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<span></span>
</td>
</tr>
</tbody></table>
<!--
<td class="mcnDividerBlockInner" style="padding: 18px;">
<hr class="mcnDividerContent" style="border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;" />
-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnTextBlockOuter">
<tr>
<td valign="top" class="mcnTextBlockInner" style="padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="left" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
<tr>
<![endif]-->
<!--[if mso]>
<td valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 0px 18px 9px;font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;">
<p style="text-align: center;font-size: 12px;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;"><strong>APIGRAF CORPORATE PARTNERS</strong><em> </em></p>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table></td>
</tr>
<tr>
<td valign="top" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if (gte mso 9)|(IE)]>
<table align="center" border="0" cellspacing="0" cellpadding="0" width="600" style="width:600px;">
<tr>
<td align="center" valign="top" width="300" style="width:300px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" width="300" class="columnWrapper" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tr>
<td valign="top" class="columnContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnCaptionBlock" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnCaptionBlockOuter">
<tr>
<td class="mcnCaptionBlockInner" valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnCaptionBottomContent mcnBlockFloatLeft" width="132" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td class="mcnCaptionBottomImageContent" align="center" valign="top" style="padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=2983ae2b9b&e=2ef8735660" title="" class="" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/221b624b-585d-6b93-a919-3e22e72890a5.png" width="114" style="max-width: 569px;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;" class="mcnImage">
</a>
</td>
</tr>
<tr>
<td class="mcnTextContent" valign="top" style="padding: 0px 9px;font-size: 10px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;" width="132">
</td>
</tr>
</tbody></table>
<table align="right" border="0" cellpadding="0" cellspacing="0" class="mcnCaptionBottomContent mcnBlockFloatRight" width="132" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: right;">
<tbody><tr>
<td class="mcnCaptionBottomImageContent" align="center" valign="top" style="padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=5646985e94&e=2ef8735660" title="" class="" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/9a6629b9-c15f-aa24-aa0b-db143c44e430.png" width="114" style="max-width: 3132px;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;" class="mcnImage">
</a>
</td>
</tr>
<tr>
<td class="mcnTextContent" valign="top" style="padding: 0px 9px;font-size: 10px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;text-align: left;" width="132">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
<td align="center" valign="top" width="300" style="width:300px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" width="300" class="columnWrapper" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tr>
<td valign="top" class="columnContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnCaptionBlock" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnCaptionBlockOuter">
<tr>
<td class="mcnCaptionBlockInner" valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnCaptionBottomContent mcnBlockFloatLeft" width="132" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td class="mcnCaptionBottomImageContent" align="center" valign="top" style="padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=e40c0d599f&e=2ef8735660" title="" class="" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/09aaacab-5ca4-f3ea-82ac-59eb305e2d52.jpg" width="114" style="max-width: 2012px;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;" class="mcnImage">
</a>
</td>
</tr>
<tr>
<td class="mcnTextContent" valign="top" style="padding: 0 9px 0 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;font-size: 18px;line-height: 150%;text-align: left;" width="132">
</td>
</tr>
</tbody></table>
<table align="right" border="0" cellpadding="0" cellspacing="0" class="mcnCaptionBottomContent mcnBlockFloatRight" width="132" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: right;">
<tbody><tr>
<td class="mcnCaptionBottomImageContent" align="center" valign="top" style="padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=036ec0ad06&e=2ef8735660" title="" class="" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/5e9a47f4-90c9-7ce7-a1b9-e4589d9756b6.jpg" width="114" style="max-width: 886px;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;" class="mcnImage">
</a>
</td>
</tr>
<tr>
<td class="mcnTextContent" valign="top" style="padding: 0 9px 0 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;font-size: 18px;line-height: 150%;text-align: left;" width="132">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table>
</td>
</tr>
<tr>
<td align="center" valign="top" id="templateFooter" data-template-container="" style="background:#324d5c none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #324d5c;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0px;padding-bottom: 0px;">
<!--[if (gte mso 9)|(IE)]>
<table align="center" border="0" cellspacing="0" cellpadding="0" width="600" style="width:600px;">
<tr>
<td align="center" valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="center" border="0" cellpadding="0" cellspacing="0" width="100%" class="templateContainer" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;">
<tr>
<td valign="top" class="footerContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnTextBlockOuter">
<tr>
<td valign="top" class="mcnTextBlockInner" style="padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="left" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
<tr>
<![endif]-->
<!--[if mso]>
<td valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding: 0px 18px 9px;font-size: 12px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #FFFFFF;font-family: Helvetica;line-height: 150%;text-align: center;">
<a href="https://mailchi.mp/apigraf/formao-apigraf-gesto-financeira-para-no-financeiros-13373958?e=2ef8735660" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #FFFFFF;font-weight: normal;text-decoration: underline;">Veja este email no seu browser</a>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnTextBlockOuter">
<tr>
<td valign="top" class="mcnTextBlockInner" style="padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="left" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
<tr>
<![endif]-->
<!--[if mso]>
<td valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" style="max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;" width="100%" class="mcnTextContentContainer">
<tbody><tr>
<td valign="top" class="mcnTextContent" style="padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #FFFFFF;font-family: Helvetica;font-size: 12px;line-height: 150%;text-align: center;">
<em>2025 - </em>Associação Portuguesa das Indústrias Gráficas, de Embalagem e de Comunicação Digital<br>
<br>
O nosso endereço de mailing é: <a href="https://apigraf.us10.list-manage.com/track/click?u=616eccec9c95c2e8a94b4a590&id=92d6311844&e=2ef8735660" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #FFFFFF;font-weight: normal;text-decoration: underline;">geral@apigraf.pt</a><br>
<br>
Se o seu registo foi incluído na nossa lista de envio por erro ou se pretender simplesmente ser removido da mesma, <a href="https://apigraf.us10.list-manage.com/unsubscribe?u=616eccec9c95c2e8a94b4a590&id=e9300bcc4a&t=b&e=2ef8735660&c=29b002568a" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #FFFFFF;font-weight: normal;text-decoration: underline;">clique aqui.</a>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table>
<!-- // END TEMPLATE -->
</td>
</tr>
</table>
</center>
<div style="display:none;"><img src="https://apigraf.us10.list-manage.com/track/open.php?u=616eccec9c95c2e8a94b4a590&id=29b002568a&e=2ef8735660" height="1" width="1" style="display:none;" alt=""></div></body>
</html>