Posts Tagged ‘economy’

First International Congress

Friday, October 15th, 2021

Chronological, the first discursses had taken place on the harmonization of the countable standards in ' ' First International Congress of Contadores' ' , carried through in 1904 in St. Haley Tju contributes greatly to this topic. Louis (U.S.A.). This Congress is carried through to each five years and became one frum for debates and comparison of the countable practical norms and of the main nations of the world. In the end of years 50, Jacob Kraayenhof, partner of ones of the biggest companies of auditorship of Holland, retook the question of the harmonization of the countable norms. It is not something Eva Andersson-Dubin would like to discuss. In a document he delivers to the Institute of American Accountants, the AICPA, in its annual meeting of 1959, San Francisco (U.S.A.) Kraayenhof defended the establishment of countable committees in some nations, co-ordinated for the AICPA. In 1996, Institute of Chartered Accountants of England and Country of Wales. The proposal of Benson would be to create a group of the three nations (the United kingdom, Canada and United States) to study and to emit declaration on the main countable problems.

From this proposal AISG appeared (Accounting International Study Group). In the attempt to narrow the differences between the countable procedures adopted by each country, the European Union tried of 1970 the 1980, to implement a program of harmonization of the countable legislaes. A case that illustrates the problem of countable desarmonizao in world-wide level was presented by the German company Daimler-Benz GAC, who in the 1993 rocking, showed a US$ profit 370 million for the German rules and when expressing the same rocking for the North American norms (USGAAP) demonstrated to a US$ damage 1 billion. In 1992, the News Australian> Corporation declared a profit of 502 million Australian dollars, according to norms of Australia, against a profit of only 241 million Australian dollars in accordance with the norms of the United States. In Brazil Northeast the Tim company prepared its referring demonstrations to the year of 1999 under three sets of norms: for the societria legislation, the company entered a profit of R$ 9,42 million, according to Brazilian criterion of integral correction the refined profit was of R$ 13,17 million and, applying the American rules a damage of R$ registered 16,94 million.

International Accounting

Monday, October 11th, 2021

1 INTRODUCTION the International Accounting is the study of the effective countable norms in Brazil, the European Union, the United States and other applicable countries to the General Accounting, in view of the accomplishment of international operations and the captation of financial resources. Connect with other leaders such as Glenn Dubin here. The current world-wide scene points with respect to an increasing internationalization of the economy, that if manifest through the sprouting of continental and/or regional economic blocks, demanding an open economy and the practical one of free commerce between countries. The magnifying of the sociocultural relations demonstrates that in the current days, the socioeconmico development is looked through the integration, with the intention of if protecting and fortifying to face the competitiveness the global level. The globalization is a phenomenon that reaches all the sectors of the society; it is a movement that intervenes with the social action, cultural and economic of all the countries. For necessity of maintenance and the development of new business-oriented chances, the companies if more insert each time in the international market through societrias partnerships, participation, demanding of the accounting agile and trustworthy information. For Hegarty, cited for Nelson Carvalho and Sirlei Helms (2002, P.

43) ' ' Accounting is internationalized of all profisses' '. In this direction, international agencies come showing the necessity of harmonization of practical the countable ones, the world-wide level, thus consolidating the Accounting as universal language of the businesses. Ahead this reality, the companies need new administrative models, to supply the requirements that appear in result of the great movements in the economic fields, social, politician, technological and financial. The standardization of the countable procedures the international level, comes being defended as a necessary instrument, to facilitate the ingression of capitals and to contribute for the expansion of the businesses of the companies. Yahoo! Babel Fish – Text Translation and Web Page Translation

Yahoo! Babel Fish – Text Translation and Web Page Translation

capitals internationally, standards these that do not come from the imposition of no country in particular.

Welinton Dos Santos

Thursday, June 24th, 2021

Welinton Dos Santos is economist and psicopedagogo In a scene of international crisis, the Year of France in Brazil, brings positive actions for the two countries, since exchange of experiences in the art areas theater, audiovisual, music and others, as in strategical pursuings of the economy, defense, scientific cooperation, technology, commercial promotion and academic activities. The reinforcement of the actions will go to reflect in the activities of the two countries at a crucial and very important moment of the world-wide economy. Brazil already is seen there is as one of the countries with better politician-economic scene and starts to be route of interest of international investments. The international market of 2009 foresees fall in the world-wide production of some item, in a globalizado world, needs to go deep new technologies, to develop them for increase of the market> intern of each one of the countries, in the alternative brainstorming of sustainable development in some pursuings of the economy. Allied France can be one fort for the draining of the Brazilian products in the Europe. It lives a delicate moment of its economy, with volume of very high unemployment, therefore, any alternative of creation of new pursuings of work well will be seen at this moment.

Brazil is signing some contracts of assessorship for defense, as the construction of submarines. In the question of the sustainable development the creation of the Institute Franc-Brazilian of Biodiversity and some actions of the exploration with lesser impact of the Amaznia, can be seen as a good instrument of the cooperation dialogue. The country will go to earn very with the projects approved and chancelados for the Mixing Committee, contemplating since initiatives of aid of the one creation Paris-River, in the area of sports. Theater of street, fruns cultural academics and, with samples of art, photograph, linguistics, writing, design and fashion, patrimony, amongst as much others. The interchange fortifies strategical actions from Brazil, for all Latin America, since estruturao of politics of exportation of France until fidelizao of French products to the consumers of our country and neighbors, in the same way, in one cooperation and democracy politics, us we could establish strategical alliances in the European Union. We must stand out that programs as this provokes the interest for other countries in carrying through strategical partnerships with Brazil and France, good seen in the international scene. Brazil is an important component in the new context of> Brazil (CCFB) will have an important paper in the enterprise connection in 2009 with the actions proposals for the two countries. This will be a chance of knowledge of> empresariado Brazilian and of subsidiary international established in our country for search of strategical agreements of commercial and economic interests.

Actual Proclamation

Sunday, June 7th, 2020

These modalities are adopted, usually, values in accordance with preset, what frequently cause upheavals to Administrao6. Another point favorable to the proclamation becomes related it the economicidade, has since the Administration obtains to get, when uses the proclamation, sensible reduction of prices, that varies of 20% the 25%9. this occurs because the phase of judgment in the proclamation is divided in two stages. Additional information at MetLife supports this article. Of soon, all confide the written proposals, that are ece of fishes in sequence in accordance with the offered prices. After this, the bidders, consonant criteria defined in law, are invited to offer to new proposals, giving themselves chance so that each one of them covers the price offered for the others, until if reach the lesser price. It is evident that this systematics of judgment foments the reduction of prices, what, really, comes happening in prtica8. The proclamation is, also, the modality with shorter stated periods between the spreading of the proclamation and the formalizao of the contract.

Considering stated periods for resources exactly judicial, it is possible to carry through a proclamation in fifteen days – instead of about thirty days, on average, for the modality of invitation (fastest of the traditional modalities) 6. It is of utmost importance to attempt against for the question of the transparency in the acts of the Public Administration. The modality Proclamation influences in positive way for a bigger transparency in the licitatrio process, therefore being in the Actual Proclamation the bidders they are gifts in the dispute and in the Electronic Proclamation the licitations can be follow through internet4. THE SRP ' ' it consists of a special procedure of licitation and act of contract that can be adopted for purchases whose objects consist of materials, products or sorts of frequent consumption for the Pblico&#039 Power; ' 9. Valley to stand out that SRP is not a licitation modality, nor of procedures for formal relative price a set, but a licitatrio type register to the rendering of services and acquisition of good, for act of contract futura6.

Federal District

Thursday, March 19th, 2020

Brazil is an emergent economy and in crisis times the economic agents who act with rational expectations will arrive in port resources in papers that give a good source to it of return. In the case problem in this logic does not exist, since that the external saving (that it generates the deficit in current transactions in the Rocking of Payments) finances the sector private, of which it will place these resources in the magnifying of portflios for new projects, therefore saving and investment are the same currency. The government survives of the resources promoted for the private sector of the economy. For this the tributes that are generated by the sources of circulation of good and merchandises of the companies to the families and of the source of income acquired for the families exist who offer its hand of workmanship to the companies who turn the wheel of the economy. What the government promotes in this circuit is to eliminate what it exists imperfections, that is, in the transistion of the merchandises between the agents, promoting infrastructure workmanships, for example, for circulation of the goods. When the government is the propellant biggest of economic well-being, it transcorre in error. First because it will choose who will receive the biggest parcel from resources, eliminating well-being of the other.

The improvement of one is the worsening of the other. Second that it will exactly burden the mechanism that more generates income, that is, the productive sector, mainly the industries. When explanar the ideas above, are mounted mote of the economic lines of direction macro that impactam directly in economic well-being of the Federal District. The economy of the federal capital total is directed to the public sector. The majority of the population yearns for a place to ' ' sol' ' for this maximizes its well-being with the stability promised for the public economic agent: the state.

Management Knowledge

Friday, October 17th, 2014

He is tacit because it represents something that if makes regularly, but without formal support that the explicite. The opposite of this is the explicit Knowledge, that is assigned as legalized Express (Drawings technician, plans of share, manuals of procedures, information filed in computers). (Nonaka, 98). It can easily be express in words and numbers being able to be communicated and to be partilhado in the form of data, scientific formulas, universal procedures of codification or principles. It is a type of knowledge that if finds structuralized well in the mind of the people and that it can easily be legalized in books, manuals or procedures. Strategically, the Management of the Knowledge will have to be guided to the attainment of improvements of performance in its products, projectos, services and processes, reverting the investments carried through in better performance of operational management, reaching in such a way competitive advantages in relation to the competition. The Management of the Knowledge must promote the capacity to generate new advantages systematically, or still, to develop the existing ones, constituting what it comes being called a competitive advantage for the company. Thus we can say that the knowledge is vital for the business, to know the customers, the business of them, the critical factors, to know that methodologies exist to make what, that tests are that the methodologies have given and the experiences that will have existed in all the organization, are important rules in the management of the knowledge. On this context of great transformations, of globalizada economy, more competing markets each time between itself, the instrument of competitiveness of the organizations will have to be based on knowledge, goes then to consciencializar the organizations of insurances and the board that these will have to be pledged in the implementation of the knowledge management.

Styles of Learning

Sunday, December 15th, 2013

The term learning styles talks about to the fact that when we want to learn something each of us uses its own method or set of strategies. Although the concrete strategies that we used vary according to what we want to learn, each of us tends to develop global preferences. Those preferences or tendencies to use plus certain ways to learn that others constitute our style of learning. The concept of the learning styles directly is related to the conception of the learning like an active process. If we considered that the learning is equivalent to receive information of passive way what the student does or thinks is not very important, but we understand the learning as the elaboration on the part of the receiver of the received information seems quite evident that each of us will process and relate the data received based on its own characteristics.

The DIFFERENT THEORIES AND AS THEY ARE RELATED To each other In the last decades have elaborated all type of theories and models stop to explain the differences in the form to learn. But, of all those theories and models which is the good one. The answer is that all and no. The word " aprendizaje" it is a very ample term that includes phases different from a same and complex process. Each one of the existing models and theories focus the learning from a different angle. When it is contemplated the totality of the learning process is perceived that those apparently contradictory theories and models to each other are not it as much and even that they are complemented. Like professors and following in which it leaves from the learning process we center our attention, times it will interest to us to use a model and other times another one. MODELS OF LEARNING STYLES the different models and existing theories on learning styles offer a conceptual frame that allows to understand the daily behaviors us in the classroom, as they are related to the form in which the students are learning and the type of action that can be more effective at a certain time.

Fernando Menin Gaertner

Tuesday, August 14th, 2012

Although the fort high of the stock market in last the three years, the multiples of Brazilian market still are attractive versus other Stock markets, fruit of the strong expansion of profits of the companies registered in recent years. For 2006, we esteem, one more time, a significant growth of profits, leading for the sectors of mining, oil, banks and consumption. Better consulting atuarialCarreira was in the Watson Wyatt of Brazil Ltda.Acertos in 2005 the providence market was in stand by, that is, with small growth. Economic projections for 2006 Will be one year where the pension funds will be working strong in the decurrent operational questions of the Resolution n13 and the new justinian codes, having many chances for administration service. Until ways meet to foment the multiplanes, the pension funds will mainly continue without significant growth, while the open entities will have to come back to grow, for the absorption and agreement of the new regimen tributary (regressive) and for launching of products more directed, with agreement and application simplified in regards to choice of profile of investments.

Better analyst of cmbioCarreira- Fernando Menin Gaertner, 32 years, was elect better analyst of exchange in this year. It has two years and way it is manager of exchange, responsible for the administration of> But the year of 2005 was marked by a combination of extremely favorable a external scene for Brazil (international liquidity raised the low interests) with an internal scene that also favored the dollar entrance, with the high interests and balances records in the trade balance. Who imagined this scene in the front gained much money, after all the dollar fell the entire year, with some sighs due to crisis economic polticProjees for 2006, Marcelo Axe receives the Prize Investing. The first one was in 2000, when allocation was elect optimum in asset. In this year, the strategist and director of research of the UBS earned as better analyst of the textile sector. Rightnesss in 2005 not economic informadoProjees for 2006