" The crises are opportunities of cambio." Venezuela in spite of being a country petroleum producer and as it express it very well finanzas.com is in a crisis of the power sector. To Many still it costs to think that Venezuela to them being an attractive country by black gold, and source of greater heavy and extra-heavy crude petroleum provision, besides having the value of the economic liter of gasoline anywhere in the world, with a cost of 0.04 dollar by each, confronts this crisis of electrical energy. According to official numbers, the electrical energy demand in Venezuela surpasses in about 1,000 MW the daily generation, that goes up to around the 16,200 MW. The energy crisis has taken to rationings of energy in all the territory and the president of the National Electrical Corporation have already been several important blackouts (Corpoelec) has indicated the possibility of getting worse cut measures of the electrical provision in fundamental productive activities for the development of the country, as it is the case of basic industries and mining of Guayana, besides the commercial manufacture and centers. Get all the facts for a more clear viewpoint with Guo Guangchang. The National Center of Management (Cng), technical organ of the sector, informed in its daily bulletin that from the 24 of December to the 3 of January (date of update of the registry) the plant Ramon Lagoon (Zulia) maintains the unit out of service number 7, stopping contributing to the system approximately 125 megavatios (Mw). Also the plant Josefa Joaquina Sanchez (Tacoa) of the Electricity of Caracas (EDC) reported the exit of unit 8 from the 24 to the 29 of December; the 30 were all their operative machines and from the 2 of January unit 7 is inactive, reserving the injection to the system of around 350 Mw. Both generating ones are not producing near 475 Mw the certain thing, that from by the end of the 2009 it has come presenting/displaying the rationing, of the electrical energy in all the country and one stays in both months that they go of the year of the 2010, does not perceive solution immediately and it has generated displeased, protests in all the cities of the country, but especially in the Capital, Caracas, that have been affected before the measures of the government when establishing plans of rationing until of cuatros hours. .
The program has voluntary character, but it offers to conditions differentiated by means of the bond concession and benefits applied on the normal conditions defined by the traditional analysis and is directed for societrias questions and administrative, being distinguished it transparency in the spreading of the countable demonstrations to the investors, shareholders, customers and others that have needs the access they. The program foresees the captation of resources next to the stock market destined to the growth of the companies who if relate with the investors of ethical and transparent form. How much to the individual ethics of the countable professional, some factors influence its decisions and save. An important tool of I assist for these questions and the Code of Professional Ethics of the Accountant, however it is not only, as if it can observe in the model of taking of ethical decisions in the area business-oriented considered by Alves (2005). It must be standed out that, according to proper Alves (2005, P. 111), the obedience of the individual to the Code of Professional Ethics of the Accountant not if must for the applied punishments the accountants who descumpriz it, but mainly for the perception of the professional of whom following this set of norms it will give to more legitimacy to the transparency and honesty in its countable demonstrations. Finally, the countable professional, in its diverse areas of performance is as Counting, Auditor, Connoisseur or Consultant, must be prepared to guide the organizations on the correct application of the rules of the Good Corporative Governana in the search of management models that lead to an improvement in the management of the businesses, lined up with the concepts of transparency, ethics and corporative social responsibility.
BIBLIOGRAPHICAL REFERENCES ALVES, Francisco Jose Dos Santos. Adhesion of the Accountant to the Code of Ethics of its profession: an empirical study on perceptions. 2005. Thesis (Doutorado in Controladoria and Contabilidade). College of Economy, Administration and Accounting. University of So Paulo, So Paulo. BNDES. Program of Incentive to the Adoption of Practical of Corporative Governana.
Currently, with the development of the informatizados systems we start to count on bigger rapidity and precision in the verification of the data and the preparation of the countable reports. Since the decade of 1990 the process of insertion of the practical Brazilians in the international community comes trying progressos constants. Today we have our open borders to the way commerce that we import and we export our products to all the countries that participate of the interchange of merchandises. As consequncia our legislation tax has introduced rules of international taxation, such as the income tax incidence in the profits generated in the exterior, control on loans of foreign partners and fiscal control on transference prices. Check out Dan Miller for additional information. The adoption, since 2007, of Law 11,638 determined modifications in Law 6,404 of 1976 and introduced alterations placing our comparable societria legislation to the international norms of accounting. Known as International Financial Reporting Standars – IFRS – the international norms had been developed to take care of to the necessities of the stock market. The financial demonstrations will have to be comparable with demonstrations of other countries facilitating agreements for the increase of the transactions, commercial how much in such a way financial.
In Brazil the companies had been separate in great groups. The open or closed anonymous societies and definite the limited societies of great transport as those with invoicing above of R$ 300 millions year or superior total asset the R$ 240 million. These companies are obliged to observe the IFRS. The biggest benefits are the transparency and the responsibility of the administrators before its shareholders and its partners. Already the companies considered average and of small transport – PMEs – desirous of growth and opening of the capital, can adopt the IFRS since they adopt that them in the totality, although not to be obliged. In December of 2009, the Committee of Countable Uprisings – CPC approved the Uprising Technician PME – Accounting for Small Average Companies, that is, those not fit by Law 11,638/07 as society of great described transport as above.
There are very few home lenders who want to tell you the truth about the vast array of loans mortgage available. Lenders are in the business to make money, and you are another source of income financial services. It is important to check carefully the terms and agreements carefully as well as the reading of the fine print in a contract of loan before signing anything. If you want to avoid bad credit and the eventual credit repair, you’ll want to stay on the right path from the beginning. Loans are agreements which are made between two parties and attached are interest rates and other fees. If you are applying for a mortgage loan and wants to avoid bad credit, it makes sense learn which include fees and how much are these fees. You always take out a mortgage loan there are fees attached. In some cases, you can get a home for little or nothing of plain.
The search for the market It can save you time, money and headaches. The offer what is called a clause of acceleration, this of some mortgage loans would cover you if you are missing a mortgage payment. Presetador apply this clause allowing a certain leniency provided him makes their payments next month time. This type of loan may be good to avoid bad credit, executions of a mortgage or taking possession. The market of explore the opportunity galore swarming with real estate agents and others who will help you get an affordable mortgage loan to you with the advantages included.
To apply for a car loan, it is important to carefully research the market before agreeing to any conditions. You crecieres of his best finding deal affordable to you. The majority of car dealers raise fees on the aleaste 15% of cars. This means if you negotiate with the dealer can get a reduction in the vehicle up to 15%. Another word of the Council When applying for credit cards, you’ll want to stay away from credit cards that have tied fees and high interest rates. Avoid credit cards that have fees faces or offer a huge credit line. You also need to consider the student loans. You may be qualified for a student grant or a government student loan. This is the first place you want to start before you trust your self to a loan agreement.
The introductory books of Economy always starts for the segmentation of the Economy in two great groups. The macroeconomic group and the microeconomic one. important to understand such differentiation even so, the two groups are strong linked. The first one, says respect to the study of the economy, in a generalized manner collective. That is, it corresponds mainly to the study of as the economic agents in accordance with act the market in an including aspect. Thus, for the Macroeconomics, to be studied field will dedicate more the questions as tax of interests, unemployment and politics among others. As the group will focar, on the other hand, in consuming the individual agents of the market Centered) Currently two economic models in use in the world exist.
The economic model of market economy and of planned economy. In the planned economies, the State is responsible for ‘ ‘ gerncia’ ‘ of the production factors. Thus, it is in charge of the State to call how much of each good it is produced and the way as this will be divided enters the diverse agents in the society. This model, in decay currently, still is used in countries as Cuba, Coreia of the north and, in particular way, in China. The market economies, on the other hand, give on the other hand freedom so that its agents decide what to produce and what to buy its necessities in accordance with. Thus, even so it has laws and regulations to be followed, the agents take the proper same decisions on the basis of itself and in what the said market. In this way, they search certain balance enters offers and existing demand of the good. Market the word market has a economic direction of a group of salesmen and purchasers who negotiate a good in question.
It enters the taxes for the natural person, of the credit card was only steady in the month, in 10,68%. The interests of the guaranteed check had fallen for 7,66% to the month, the lesser tax since December of 2007. Already the interests of the CDC of Banks had fallen for 2,88% to the month, the minor of the historical series. Annual comparison of dadosMas, exactly with the increase in April, the annual confrontation (against the same 2008 month) the demand of the consumers is supported negative, with fall of 11,4% in April before same month of 2008. In the gathered of the first quadrimestre of 2009, the search of the consumers for credit was 6.3% minor who the platform observed in first the four months of 2008.Em the regional research, the biggest increase of the search for credit in April was noticed in the Region North (high of 15%), folloied of close for the Regions South (+11.9%) and Southeast (+11.5%).
After that, they come the Regions Northeast (+9.2%) and Center-West (+4.9%). In the North, the expressive whitewashing of the demand, about 20% in last the two months (5.4% in March and 15% in April), restored index the same the level of September, when the economic crisis if aggravated. The process of also retaken is verified in the too much regions, but with lesser force. However, in the gathered of the first quadrimestre, all the regions still show fall in the demand of the consumers for credit. The lesser fall is observed in the Region North (- 2.1%), followed for Center-West (- 2.8%), Southeast (- 5.3%), South (- 7.3%) and Northeast (- 11.5%).
The increase of the demand for credit in April was homogeneous as for the monthly personal income. This rise was of 10,3% (consuming with monthly income between R$ 1 a thousand and R$ 2 a thousand) and 12.1% (income above of R$ 10 a thousand). As the company, this homogeneity is a signal that benefits the consistency of this process of recovery. But, in the gathered of the first quadrimestre, the low income (consuming with monthly profits of up to 500 Reals) leads the fall in the search for credit (11% jib). The too much bands of income oscillate between negative variations of -5% (income between R$ 5 a thousand and R$ 10 a thousand) the -6,4% (between R$ 1 a thousand and R$ 2 a thousand). The Pointer Serasa Experian of the Demand of the Consumer for Credit, launched in 17 of March, is calculated on the basis of a sample of about 11,5 million Cadastros of Pessoa Fsica (CPF) consulted monthly in the database of the company.
Duplicate is a credit heading where its emission dependede a previous cause. 1 determines Law 5,474 of 18/07/1968 in its article all queem the contract of purchase and mercantile sales between domiciliated parts noterritrio Brazilian, with not inferior stated period the 30 (thirty) days, counted dadata of the delivery or forwarding of the merchandises, the salesman will extract the respectivafatura for presentation to the purchaser. The invoice will discriminate the merchandises vendidas or, to quandoconvier to the salesman, will only indicate the numbers and values of notes parciaisexpedidas for occasion of the sales, forwardings or deliveries of the merchandises.
Afatura is dispensable when the forma bill of sale is of the type ‘ ‘ note inspector-fatura’ ‘ , naqual already consists the elements of the invoice, necessary to the emission of the duplicate. The duplicate only can be emitted the emission after dafatura. Thus 2 establishes the article. of the Law of the Duplicates that in the act daemisso of the invoice, it entrepreneur or not as sacador) with at sight payment or the stated period, erepresentativo of the credit originated from related operations. As for the duplicate of rendering of services, the Leidas Duplicates in its article 20 establishes that the companies, individual oucoletivas, civil foundations or societies, that if dedicate to the installment deservios, will be able, also, in the form of this Law, to emit invoice and duplicate. Thus, the invoice will have to discriminate the nature of the serviosprestados ones; the addition to pay in money will correspond at the cost of> serviosprestados, being applied to the invoice and the duplicate of rendering of services, you eat cabveis adaptations, the relative disposals to the invoice and duplicate of vendamercantil.