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. 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.

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.