Tag Archives: economy

IASB Norms

The uprisings of the CPC will serve of subsidies for the establishment of norms on the part of the regulating agencies. A study carried through for the CFC, in partnership with the Ibracon, it listed the main differences between practical the countable main domestic and the practical ones in the exterior. The differences include forms of accounting of financial leasing (international norm: purchase and sales; Brazil: lease); income tax; intangible assets (international norm: they can be reevaluated; Brazil: I did not allow the reevaluation); prescription (international norm: the sales are recognized when risks and benefits pass to the purchaser; Brazil: the prescription is recognized in the act of the emission of the forma bill of sale). The main characteristics of the Committee are: – he is total independent of the represented entities, deliberating for 2/3 of its members; – the Federal Advice of Accounting supplies the necessary structure; – other entities will be able to come to be invited future to join the six organizations that already compose the Committee; – the members of CPC, two for entity, in the majority counting, do not gain remuneration. The discursses of standardization of the norms will not be limited only to the accounting of the great companies.

They could be adopted, when appropriate and applicable, for averages, small microcompanies (PMEs). According to Advisory chairman of the board of the IASB, the Nelson Brazilian Oak, with the harmonization the stock markets of the world will leave to reconcile refined profits in accordance with distinct norms. The unification between the main ones has interested the great international corporations, that all year spend hundreds of thousand of dollar to publish its countable reports in accordance with the standards to take care of the requirements of the law of each country where they are. Up to 2010 the norms already go to be international, say Oak.

Economic Contraction

Summary the work considers a boarding between the Fleuriet Model that explains topics of management based on the Capital of Turn of the organizations and the reality of the companies in a period of time of 2008 and 2009. The companies search sources to finance its accounts in the Circulating one that many times can be ' ' cortadas' ' in a period of national or world-wide economic crisis and to block this turn of operations if will not be managed with quality in agreement the French professor Michael Fleuriet. Read additional details here: Intel. In its considered Model it reclassifies the accounts of the Patrimonial Rocking, approaches topics as: Liquid liquid capital (CCL), Necessity of Capital of Giro (NCG), Balance of Treasure-house (t), Capital of Giro (CDG) and the Effect Shears or ' ' Overtrading' ' as well as it is known. These boarded topics with the extracted data of the Central banking will give to the confirmation of the defense of the considered model and the affirmation that the companies compromise its financial health in contraction times and me the management of its Liquid capital. Word-key: Dynamic analysis of the Capital of Turn; Effect Shears; Credit facilities; Economic contraction; Balance of Treasure-house.

Industrial Revolution

We are living deeply today in our planet the effect of the Industrial Revolution, of the growth of agro I negotiate, the deforested ones and the race for industrialization. This fits some questionings here who aims at the profit worried about the welfare of the other? It will be that they respect the cultures in which they are inserted? The modeling of the standards taxes for the profit respects the cultural and social diversity of a society? Perhaps these questions have an only reply, but that I prefer to answer with one I break up of a song of the Cazuza poet ' ' They had not chosen by lot me the girl of the fantastic one, had not bribed me will be that it is my end, to see TV the colors in taba of an indian, programmed pra to only say yes, sim' ' I perceive a dichotomy between the enterprise culture and the conscientious consumption. Because if I want to vender I eat I go to educate my consumer to be conscientious in its purchase? If I am aiming at to empty my supply of products, as I do not go to flood the media with a false necessity to have? Parallel to this enterprise usury has of the other side of the situation, that one that could give one is enough to this vicious cycle and to become the companies most conscientious of its social paper: the consumer. But as? Despertando to make conscientious use of its bigger power against the companies who are the purchase. Check with Aetna Inc. to learn more. But this education of the consumption conscientious it passes inside for a change of attitude of its proper environment of convivncia, we consume wildly what the media imposes in them, products, services, behaviors. We buy for the necessity not to have, but for the impulse. If to possess an electronic equipment, we want one more modern. .

Fiscal Packages

The consumer will have until December to buy an car zero with Tax on Produtos Industrializados (IPI) reduced. In accordance with the decision announced in 29 of June for the government, the current incentives will be extending until the September end. From October, the tax will be raised gradual until arriving at the level daily pay-crisis, in January of 2010.A disinvesting of a charge of the IPI was one of the elements that had guaranteed to the automotivo sector the recovery of the sales throughout the first semester. The president of the National Association of the Manufacturers of Automachine Vehicles (Anfavea), Jackson Schneider, said that the closed result of the first semester – not yet divulged – must show to an increase in the commercialization of vehicles in the comparison with the first half of the year passado.' ' We will have to close this semester with a new record of vendas' ' , the announcement of the government affirmed the executive after, in solemnity in the Palace of the Itamaraty. For the president of the Anfavea, the measures of the new package ' ' they are vehement in the direction to keep the activity economic in the Pas' '.

Measures anunciadasO IPI charged on the vehicles of a thousand piston displacements, for example, will follow with aliquot zero until the September end. In October, the tribute will start to have an aliquot one of 1,5%, going up for 3% in November, 5% in December and retaking the 7% level, from January. In the case of trucks, the discounting in the tribute valley up to 31 of December. The production of motions was benefited with the extension until September of the disinvesting of a charge of the collection of the PIS/Cofins. Beyond the extension of granted benefits already, the government decided to guarantee to the sector of similar treatment industrial goods, zeroing the aliquot one of the incident IPI on 70 item.

Brazil

INTRODUOO study of the corporative governana deals with the set of instruments of public and private nature, that include laws, normative forwarded by regulating agencies, internal regulations of the company and commercial usage, that they organize and they command the relation, in a market economy, between the controllers and administrators of a company, of a side, and those that in it resources through the purchase of movable values for it invest emitted as, among others, the minority stockholders and holders of debentures. The necessity of organization and use of models of management on the part of the organizations is decurrent of some occurred phenomena of very dynamic form, where as main they can be elencar: the advent of the globalization, the technological opening of the domestic market for imported products, advances, the reduction of profit edges and the end of the playing the money market, with the economic stabilization tried by Brazil throughout the last years. A significant amount of companies never if worried effectively in developing and using management models on the basis of countable and managemental information for the attainment of the longed for results. However, the entrepreneurs start to feel the necessity of if organizing, elaborating a flow of consistent information, and to speed the process of taking of decisions, beyond searching alternatives of control and rationalization of the operation costs. The quarrel on corporative governana appeared to surpass the call conflict of agency of the managers, that is resulted of the separation between the property and the management in the company. This conflict of interests can assume distinct characteristics in function of the structure of property of the companies. The relevance that the controllers and administrators must give to this type of approach of the subject can be measured by the following comment: To evaluate the company as intention to manage it on the basis of the evolution of its value is current concern of practically all the main executives, making with that in the next years the creation to value for the shareholder probably if becomes the global standard for mensurao of the performance of the business. .

Professional Management

Family Office or family wealth management symbolizes a stand-alone chapter in its own right between uppercase fortunes management models. The great fortunes of hereditary or family nature require one wide range of solutions both in the strict financial circle and investment, as in the tax or in the follow-up to the demands of liquidity of each Member of the family. This is one of the peculiarities of the advice of the family estates. Each Member of the core will be involved in it or on projects that are carried out in their midst. It is common that froze intergenerational conflicts arising out of different and even conflicting points of view about the direction of the common themes. And is also very common that after the death of the Patriarch or creator of the family Empire, among his successors dissensions arriving will cause even endanger the unity of the heritage.

Resorting to an advisory external supposed to put in the hands of productivity experts with an objective view and set the operation of the family economy, which will leave a margin of broader consensus between persons related by complex ties. This advice may include from simple paperwork and submission of documents to various administrations, to the relationship with service providers and their corresponding ups and downs. It will also involve real estate and stock management or opening and cancellation of bank accounts. I.e., an integral service comprehensive of all economic matters relating to the family estate. A service like this requires the contest of professional experts in various fields, such as international economics, values, laws, technical or real estate tax. Therefore, rely a great patrimony with its inherent complexity, requires specialized in this type of managements, capable of ensuring that capital and managed assets will be preserved in its generality or cabinets increased thanks to her. The relatively recent emergence of the Family Office wealth management circuit has generated some controversy between traditional banking sectors, which cast doubt on the ability of this class of offices to advise in an efficient manner and that, however, begin to be interested in a market niche that does not want to lose. Why companies such as FDI, aware of the difficulty of their commitment, put guests that multidisciplinary team that it requires.

Binding Abridgement

How much to this topic, thus she teaches to the Institute of Financial Educations, in verbis: ' ' The dominant methodology of formation of prices consists of the application of a percentage (markup) on the cost of the product or service. The percentage of ' markup' generally it is applied without a deeper basement. It can be the used percentage for the company leader of the sector or that one chosen by the administrator on the basis of the tradition. This procedure causes a yield more rare accomplishes minor (in case that) or greater of what the believed one, as seguir.&#039 will be shown; ' (Source: ) Said this, it is transferred intended analysis. With the decisions in I comment, referring to the taxable income of the additional one of insalubridade, to the increase of the additional one of overtime and to the reduction of the hours of working, the companies will be obliged to increase the expenses with the employees who work in unhealthy conditions or that they practise overtime. She standes out yourself that, in many cases, to take care of to the demand, the company if sees debtor to produce in schedule that demands the extraordinary work of its employees. Thus, when to deal with employed-cost, that is, those that efficiently work in the production of the good/service, the company will be obliged to increase price of sales of the product/service. We have, therefore, a legitimate case of effect domin, since the increase of the taxable income of the additional one of insalubridade, as well as the increase of the additional one of overtime, beyond the reduction of the hours of working generates cost increase and, consequently, of the price of sales of the product/service, also reducing the power of purchase of the consumer.

With the reduction of the demand, it diminishes the man power production less, needing itself, increasing itself still more the competitiveness in the work market. It is concluded, thus, that the Brazilian legislator needs to pass for a process of referring modernization, mainly, to the relative substances to the Right of the Work, a time that the world after-globalization is much more dependent of an active Economy of what already it are in other times. It is in this direction that the Government comes, observing global the economic crisis, working with tax incentives, as the reduction of the aliquot one of the IPI in determined products, as cars, household-electric, etc., for movement of the economy. However, while the Government of the one step to the front with measures as the one that we finish to relate, is, literally, giving two steps stops backwards with regard to the pertinent decisions to the taxable income of the additional one of insalubridade, the increase of additional of overtime and the reduction of the hours of working. It remains us, therefore, to wait for the decision of the Senate how much to the overtime and the decision of the Supreme Federal Court how much to the judgment of unconstitutionality of Binding Abridgement N. 04 of the STF.

SRP Performance

For this, the objects will have to be, at least, of equal quality or performance to the ones of the winner. If these objects will be of quality or superior performance to the ones of the winner, the Administration will have to justify and to prove its offered advantages and prices they will have to be inferior to the maximum admitido4. In what it weighs this possibility, ‘ ‘ decree 3,931/01 preferred to define, as rule, new, diverse idea of the SRP’ ‘. In accordance with art. 6, ‘ ‘ at the cost of the first one placed they could be registered as many how many necessary suppliers so that, in function of the presented proposals, either reached the total amount esteem for item or lote’ ‘ , thus, the Administration will be always buying for the lesser price, subjecting the interested parties to the proposal most advantageous.

The register of the prices is admitted until the amount waited for the Administrao7. The organizacional planning is basic for the good functioning of the SRP in the institutions and its implantation must be of knowledge of all the involved sectors in the act of contract process. This envolvement in the search of the quality is that it will go to guarantee the success of empreendimento9. The SRP, to the operacionalizado being, implies the alteration of routines? good chance for reduction of the bureaucratization of organizacionais procedures? attempting against, however, for the search of the maintenance of the control, remembering always the purpose of the institution and its performance in the attendance of the goals of the organization and its commitment with tica8. The planning activity, necessary to the continuity of the SRP, will be perfected with the information of the participant agencies, using agencies and of the storage agencies.

Gregori Mankiw

A externalize is the impact of the actions of somebody on well-being of that they are in lathe. The pollution is a classic example. If a plant of chemical products not paid all the cost of the smoke that emits, it will tend to emit excessively. In this in case that, the government can increase general well-being through an ambient regulation. The classic example of a beneficial externalize is the knowledge creation, when a scientist makes an important discovery, it she produces a resource valuable that she can be used by other people. In this in case that, the government can increase economic well-being when subsidizing the basic research, as in fact it makes. Lesson for the crisis: ok, I do not go here to make no joke. The business is to hold in the hand of the Obama and to pray.

But if you are trusting the husband of Carla Bruni, in the author of the phrase that the crisis was alone one ‘ ‘ Carolinian’ ‘ or in the coital one of that is, the amount of goods and services produced in one working hours. In the countries where the workers can produce great amount of goods and services for unit of time, most of the people has one high standard of living; in the countries where the workers are less productive, most of the people lives with lesser comfort. Lesson for the crisis: if until the country with the highest productivity of the world it had that to mount a package of rescue for its automobile industry the thing must be ugly same.