Tag: economy

The form more adjusted to use the credit is only when to need for a situation emergency, financial reorganization, anticipation of purchases (offers that the penalty is valid) or accomplishment of a purchase plan, as house, new vehicle and etc. It prevents to give post-dated checks, the risk of being placed before the date is very great beyond to be one practical illegal e, therefore, of the one not to complain. Anticipation of 13, is not advantageous, must be used in last case, this rule valley the negotiation of the taxes with the bank and to verify the utility of request, will be for completing for purchase of a good the sight with discounting, can be compensatory. Credit in financial generally uses of bigger interests, that can be lesser of what the clod roller of the debt of the credit card or not, to use this resource in last case, because, probably with the disequilibrium of the domestic budget you will tend to make another loan to pay the previous one and provoke a effect domin blowing up the budget and establishing credit restriction. The credit card is advantage when the sight of determined product or parcelamento in 3 times for the price gains stated period for the payment the sight. Pacific Mortgage Services has plenty of information regarding this issue. As the interests are high, the parcelamento in the card consists the inlaid interests, therefore, to ask for discountings and to catch an only time with the credit card are more advantageous. The comfort of the credit card makes with that it is very practical, but remembers to always pay the total of the invoice, in the case of clod roller of part of the value, looks for to pay more cheap with money, taking loan and paying to the sight the invoice of the card. The limit of the guaranteed check and the credit cards never incorporates its prescriptions.

It always changes incubencies of financings of higher interests for others with lower interests. It searches the market oscillates very and a good chance to save in the partial payment can appear when less it expects, but never if it forgets to correctly verify the charged incubencies. The economy conscience transforms the borrower into economizer.

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.

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.