Archive for January, 2016

The risks can be covered, of course, but only at a cost that ultimately must be borne by customers. The market forces unleashed by the euro feel not only by the directors of companies, but also by political leaders. Business executives are already working to streamline their businesses, improve productivity and labour flexibility. Elected officials, face competition in its attempt to attract investments that create jobs, that contributory rates to businesses and simplify regulations. In doing so, Governments give corporations a boost, as the reduction in the cost of capital that occurred when countries tightened their fiscal and monetary policies in the preparation of European Monetary Union. These changes are mutually reinforcing. Oracle is open to suggestions. And to secure the eurozone companies have more safety to commit their resources to long-term projects. A look in the level of mergers of companies in recent years shows that managers have already intensified their strategic decision making.

Last year, Europe saw 237 deals with a value of $250 billion, of whom 25 per cent were cross-border transactions. In 1995, by contrast, there were only 100 offerings, by $ 168 billion dollars and only 17 per cent of cross-border transactions. The European zone will be a solid basis for companies that want to compete globally. In 1997, its total population was 290 million, compared with 268 million for the United States and 126 million for Japan. Its combined GDP was of 6.3 trillion dollars, against 7.8 trillion dollars from the United States and $4.2 billion for the Japan. Europe already trades with the rest of the world as much as United States does so, and the image will change in favour of Europe as soon as the United Kingdom, and others who have been left out of the first wave to join the euro. Such development as soon as possible better is something that satisfies us much. The launch of the new euro is one thing, but the successful management of the process of EMU in the next few years is quite another.

Monterrey, N.L., Mexico.-the private schools in Mexico are an alternative to overcome the low quality education that occurs in public schools. But it has its drawbacks as the about fees. To the high tuition, parents have to pay high about fees for monthly payments overdue, in an act of usury affecting the domestic economy. There are colleges that charge 6 thousand 440 pesos monthly, more 445 pesos for maintenance. If the monthly payment is not covered, charged a surcharge of 3 thousand 940 additional weights. A 60 percent interest. In Mexico, with the only ones who can charge interest and banks for loans. They are calculated that more expensive banks charge up to 30 per cent per annum.

American and Canadian teachers working in private schools are eligible for absurd quotas of annual contributions that some colleges charge at the beginning of the school year. They use them to expand the infrastructure of the school. How it will pay the parent to expand school? wonder who taught education systems of their in our countries. Private schools are authentic business of investors that are superior to public schools curricula but charge expensive, pay little to the teachers and also charge interest and annual contributions. The lack of a regulation in this sector, coupled with the alleged status which provides private education made inaccessible for the middle class this type of primary and secondary educational institutions. Not to mention that receipts of school lack the fiscal validity. A real windfall. Bearer in which University of usury study some owners of private schools?

The modern conception of budget in managemental base translates the agencies as centers of responsibilities or results where if they identify to the power to decide responsibilities of the respective governments/managers for use of the resources that are trusted to it. This transmission of responsibility becomes the manager with autonomy to decide as and where the public resources must be applied. We cannot deny that the balance of the public accounts, of prescriptions and expenditures is a positive factor in the public administration, therefore the State acts freely in the market through collections of taxes of the contributors, exactly thus, still today are generating of dficits public and has an increasing public indebtedness in all the federative spheres, of this form will be able to compromise the future generations. The LRF came to modify the concept that Brazil is an underdeveloped country and that it does not have rigorous controls in relation to the public resources, for the opposite, the LRF demands of the public administrators compliments and stated periods to deliver the renderings of accounts with definitive date. balance of the public accounts needs a planning, this is the main objective of the Law to have one better planning inside of the public entities, is necessary that the entities improve the systems of collection, collection and fiscalization and still increasing the level of economic activity of the region.

In what if they relate to the LRF, the biggest joined difficulties will be in the phase of the planning and the accompaniment of the budgetary execution. The first one that it precedes to the Plurianuais Plans, Laws of Budgetary Lines of direction and the Budgets must be supported in the information generated for the accounting. Second it consists of the control and the evaluation of some programs of work, that will be executed during the process and will need an effective control and the information supplied for the accounting. The LRF innovated, creating limits of urgent form where in the sample the moment when we have that to inform to the public entities when this next one to reach a financial risk, then the control must be fast preventive to prevent the financial disequilibrium. Ahead of that it was seen, it is necessary that the managers are conscientious of the importance of the activity whom they inside play of the public entity, verifying which its delimitations and if are acting in agreement the norms, and using the ethics as parameter for its responsible fiscal management. The LRF does not substitute nor revokes Law n.

4,230/64 that normatiza the public finances more than has 40 years in Brazil. The Law is a transparent instrument and democratic of the control of the public finances, it is a conquest of the Brazilian society and functions as half normative, the Law brought economic and social advances for Brazil. BIBLIOGRAPHICAL REFERENCES ANGELICO, J. Public Accounting. 8. Ed Is Guide of Orientation for the City halls, to akhair @, 2009. ___. Commentaries the Law n 4.320/64. So Paulo: Atlases, 1999. GIACOMONI, J. Public Budget. 14 Ed So Paulo: Atlases, 2008. HERACLITUS, C. Law of Fiscal Responsibility: The law of fiscal responsibility in the Context of the Reformation of the State. May of 2001. IUDCIBUS, S. of. Theory of the Accounting. 5 Ed. So Paulo: Atlases, 1997. KOHAMA, H. Public Accounting: practical theory and. 9 Ed. So Paulo: Atlases, 2003. MATIAS. THE B.; CAMPELLO, C. G.B. Municipal Financial Administration. So Paulo: Atlases 2000. MEIRELLES, H.L. Direct Administrative Brazilian.

Another of the goals will be transparency in corporate governance, so that the painful situation in which real values or losses have been hidden will not be repeated, thus generating serious disorder that now live. adds that the final document also put the accent on willingness to fight corruption and international crime networks promoting the integrity of the markets and transparent financial systems. In relation to health decided to work on the reduction of diseases like the flu avian and AIDS, as well as promoting food quality standards. For APEC, the international terrorism and the proliferation of weapons of mass destruction () are a direct threat, therefore undertook to combat and eradicate these evils. In terms of climate change, APEC believes that this problem should be treated comprehensively through international cooperation and in the framework of the United Nations. President Alan Garcia handed over the chairmanship of APEC to the Lee Hsien-Loong singapures, whose small city-state, which boasts a strong economy, will host the 2009 Summit. Ultimately, leaders pledged to overcome the global financial crisis with measures to strengthen financial institutions. We will avoid the recession that threatens the world encouraging each of us fiscal spending in a countercyclical manner on infrastructure, on social assistance and the support of the population basic services noted Alan Garcia..

In the four years before it became the capital of an independent principality independent. It all ended with the Mongol-Tatar invasion. In 1238 the city was captured and ravaged by hordes of Batu . How did this happen? Chronicles allowed to recover only the general picture. When it became clear that the Horde attack is inevitable, in Yaroslavl has arrived with his entourage of Vladimir, Grand Duke to the city, along with adhering Yaroslavl entourage to go to the Sit River, where the expected troops and other principalities, and to give the Mongols a final rebuff.

The Battle of the Sit River was lost, killed, and Prince George and the young Prince Vsevolod Yaroslavl. And what was with the city itself? The town was burned. And its residents? In 2004, Arrow on the most ancient territory of Yaroslavl, instead of blown up in 1937 it was decided to build the new Assumption Cathedral. Before the construction of such historic sites need to excavate. Excavations conducted in 2005, and told us about the details of the time. In the basement a small farm buildings have found remains of 97 people – all bearing signs of violent death.

The find, dating back to xiii century, was so important that it was sent to Moscow for further research. This cross-sectional burial, that is, a mass grave, people of different sex and age who went to the other world together – a rarity. They were 22 men, 44 women and 31 children. Why do so few men? They were killed in another place? Or were at that time away from home? If many children, it means that before these events, the city was vibrant and growing.

were restored by his grandson, Ovnatanom Ovnatanyanom. Manuscript, superb clerical robes, embroidered curtains and bedspreads, crosses and other ritual objects made of silver, gold and ivory are exhibited in Museum. Several of the exhibits relate to the tenth century. Another city that is worth a visit – Ashtarak. There you can enjoy superb views of the highest mountain in Armenia – Mount Aragats height 4095 meters. Attractions Ashtarak include church Tsiranavor (V century), and a small church Karmravor (VII century).

In neighboring Byurakan Observatory is named after Viktor Ambartsumian, widely known in the world for its scientific achievements in the field of astronomy. Virap and the ruins of the ancient Armenian capital – a good reason to visit Ashtarak. Central Church of St. Astvatsatsin refers to the end of the 17 th century. A small church of St.

Gevorg was built in 642, Catholicos Nerses Builder. Legend has it that Gregory the Illuminator was imprisoned in a deep dungeon of the monastery. In the second century bc Ashtarak was the capital of Armenia. You can also visit another former capital of the Dvina. The village of Garni almost continuously has been inhabited since the 3rd millennium bc City periodically destroyed by earthquakes. Garni pagan temple was built around 1977 bc The temple was destroyed during an earthquake in 1679 and was rebuilt in the early 1970's. On his walls can be seen a number of inscriptions 9-10th centuries in the Arabic azyke. Sights not to mention all the sights of Armenia whether the ruins of cities, old churches and monasteries. There are too many! Ancient Spitak Gyumri, Syunik and other cities allow the traveler as much as possible to get acquainted with Armenian history and culture. In almost every valley or gorge is a monastery or a church or cross stone. In ancient manuscripts Armenia is often referred to as "Karastan", which means the country rock, virtually all of which turned Stonebruiser skilful work of art. It is not a gift, an Armenian poet Gevorg Emin said: 'In Armenia has a lot of different stones, but you'll hardly find a single nenadpisanny or unadorned enough just scratched with a fingernail any of them and you will find a character for Armenian letters or just a picture. " English poet Lord Byron, who has spent most of his life in the Armenian monastery in Venice, described Armenia as one of the most interesting places on earth. He once wrote to his friend: "If the scriptures properly understood, it is in Armenia where is paradise, and it is in Armenia ended with the Great Flood. " Throughout its history, Armenia is periodically destroyed by other civilizations and peoples, as well as at the end of 20 century there was a horrifying and chilling massacre of Armenians – about 1.5 million civilians were simply destroyed by the Ottoman Empire and Armenia – is devoid of their traditional territories, but she continues to live and grow, no matter what

Take the same type of foreign car rental Porshe or Ferrari in Moscow, in contrast to foreign countries, it is impossible. The most expensive car lease, – Limousine. Price rent a limousine is usually determined The calculation does not for a day, but on the hour. This is quite natural: most customers just want a limousine for some short-term activities, such as a wedding. Rent "long Lincoln in Moscow is available for $ 60-70 per hour. Limousines shall rent with the driver. However, some clients prefer to use the services of drivers and when renting "traditional" cars. This is mainly foreigners. – They often are afraid to leave the streets of Moscow – says Dmitry . – In the Russian capital, its strict rules of conduct on the roads, which have little in common with the current worldwide. The usual margin for driver services – about $ 60 per day. True, these days the driver will only work eight hours. Overtime is paid extra. In most companies, the drivers do not hold in the state. Typically, they are attracted to service-specific orders. On average, seven to ten cars at the park accounts for one driver. Most of the rental income market professionals believe: a small or medium company that has in its fleet to 30 vehicles, far more profitable to exploit foreign cars. – If you are working with domestic cars, car rental for one position will take just two cars – one for hire, the other – for parts, – says Dmitry .

Winter of 2006 world population topped 6, 5 billion people, while less than 20 years ago July 11, 1987 the figure stood at 5 billion the entire second half of the xx century was accompanied by rapid population growth, the so-called "Population explosion". According to most scientists, the earth is overpopulated, and a further increase in population will lead to a global ecological catastrophe. Some experts believe that the increase in the number of population of short-term nature, and in 2010 will decline. It is known that for many centuries world population was small and grew slowly. The most likely his number at the beginning of our era – 230 million, of which 2 / 8, lived in Asia. Over the next thousand years it has risen to 288 million growth was inhibited extremely high mortality and often interrupted by wars, epidemics, famine, which led to a balance between births and mortality.

Growth rate of world population sharply accelerated since the mid xviii century, especially in Europe, which was due to the development of capitalism. Ry rapid population growth in America and Australia was caused by migration flow, mainly from Europe. The rapid acceleration of growth in population occurred in the middle of xx century. If during its first half it increased at 1, 5 times, then over the next 37 years – has doubled. After World War ii everywhere dramatically reduce mortality, which was mainly due to the discovery and widespread use of antibiotics.

Fertility declined quite slowly, and in some places is temporarily increased. This led to "Population explosion". But it is characteristic only for developing countries, in developed countries, however, population growth has decreased, and in some – has stopped. The share of developed countries in the world population is rapidly decreasing: from 33% in 1950 to 23% in 1990 recent years, population growth rates are highest in Africa (about 3% per year) and Latin America (more than 2%). In some European countries (Austria, Hungary, Denmark, Germany, Sweden) is a natural decline in population. Now, more than half humanity lives in Asia. Most populous countries – China and India. This is followed by the United States, Indonesia and Brazil. Russian Federation within its borders in 2009 occupies the number of inhabitants (142 million) in ninth place in the world.

Clubs appear, but they all, with rare exceptions, resemble one another, if not appearance, then the quality of music and services. Any comparison of the domestic club culture in Europe, unfortunately, will not be in favor of the first. But of course everything is not so gloomy. Not forget that first night clubs in Europe appeared in a few decades earlier than in Russia, so we have to grow up and who attain to the level. And if you attain to the level, then at best. One of the most fashionable places in Paris today – it's Buddha-Bar.

This club has gained its popularity in the mid 90-ies of the 20 century. Buddha Bar was born thanks to a group of DJs headed to the famous Claude Schall, whom many call the father of Parisian bohemia. Exotic interior (a huge Buddha Statue (8 x 5 m), the decorative elements of a Buddhist temple), the aromas of exotic essences, Asian food, ethnic music made it an extremely attractive place for a stellar public. With remarkable regularity Club produces compact discs with unique musical content, with a circulation exceeding 300,000 copies. And the high entrance fee – 50 – indeed justified. One of the most fashionable clubs in London – Fabric. To play here, here lining up even the legendary dj.

One of the highlights of the club – a vibrating floor, on Fridays here break dance, hip-hop, drum and bass, and on Saturdays – tech house and electro. Despite the celebrity establishment, dress code, most loyal: sneakers, jeans, t-shirts, plus a good mood. And all the fun for only 15. Club 11 – this bar and restaurant, and a center for contemporary art, and one of the best dance floors in Amsterdam. Facility is located at the 11 th floor Postal tower. After 20.00 on the walls begin demonstrations of various photo installation. For remote control work the best DJs the world of electronic music. The undoubted benefits of the club includes a magnificent view over Amsterdam and surreal design. New trends in European club culture – environmental clubs. As examples may be called Surya in London and Watt in Rotterdam. These clubs are using innovative methods of production energy – from solar panels and wind turbines to the special sex on the dance floor, a mechanism which allows to generate electricity, while visitors dance. Until these innovations Russian clubs, of course, long time to grow. However, right now, when the market nightclubs close to completion, domestic club movement needs to move to a new level. Modern youth is spoiled and full of fun, which she can provide the nightlife of the capital today. Times require new solutions and quality music. Today, night clubs to win their audiences a unique concept, service quality and originality of the proposed entertainment. Source: Club B1 Maximum