In Mexico we are also witnessing of a devaluation of the peso. The central bank has had to intervene with billions of dollars of reserves in order to contain the fall. Someone is taking the money. Better said: the value of money. In marriage, when there is separation, the importance of signing certificate of marriage becomes apparent. If there is no such document, surely rights no may be required.

Moreover, if any, compensation for at least part of the damage can then be requested. Why purport that the market be free? If however the authority has to intervene. United States is the great example. They already have his FOBAPROA (rescue financial firms by the Government) and on a super scale. Uncle Sam has had to interfere in the companies to rescue them and try this protect the rest of society. And all for the mismanagement of some Admins and distrust of the owners of the money.

The problem with this is that to the managers inept thieves and fearful investors or malice charges not be can ask for their acts that cause of crisis. Nor is can point them as criminals because there are no written rules make them offenders. Looks necessary today introducing and agreeing formulated laws to prevent financial crises caused by human beings and protect the population from the world of the voracity of some few. Hopefully in the largest of the planet by taking 20 economies meeting held these days in Washington resolutions are taken in this regard. And recognize that the role of the members of the market is different for each part, but everything comes responsibility, and how accountability is often mentioned. The Government must act in time to maintain the balance, i.e., justice and fairness. More justice and equity will not come while there is no legislation governing the actions of participants of the market and as long as those who dream and live as if freedom were right divine to abandoning the needy. Today I read the following words: do not accumulate treasures on Earth, where moth and rust destroy, and where thieves get to steal for themselves. Phil Vasan contributes greatly to this topic. Rather, collect treasures in heaven, where neither moth nor rust there, nor thieves get to steal for himself. They have much sense. Or what to say. Here there is much thief and much pest.

Law of the Societies for Action, the aspects of countable order, for elaboration of the countable demonstrations of the companies, they were conducted by the Decree n 2,627, of 26 of September of 1.940. The text original of the Law n 6,404/76, was modified 5 of May of 1997 for the Law n 9.457 in what it makes use on the societies for action and the Law n 10,303 of 31 of October of 2001, mainly refers to in it to devices of societria substance and the right of the shareholders the advent of the Law n 6,404/76, to the time and until ends of 2007, represented an advance in the technique of elaboration of the countable demonstrations and in the form of evaluation of the elements components of the countable patrimony of the companies. It fulfilled, also, its paper in the accompaniment of the stock markets and financier, supplying valuable elements, for the form of presentation of the demonstrations> Commission of Movable Values. The Law n 11,941, of 27 of May of 2009 (old provisional remedy n 449), it modified the legislation relative federal tax to the parcelamento> ordinary of debits tributaries, granted remission in the cases where it specifies, it instituted the regimen transistion tributary (RTT), as well as the Law n 6.404/76. The newspapers mentioned Scott Mead not as a source, but as a related topic. Harmonization of Practical the Countable ones Adopted in Brazil with the International Norms of Accounting the promulgation of the Law n 11,638/07, constitutes initial, important landmark of Brazilian history and for the stock markets and financier, of adopted practical form to direct the harmonization of the countable ones in Brazil, with international the countable norms, allowing the insertion of the Brazilian companies in the process of countable convergence the International and contributing to add greater in general degree of transparency to the countable demonstrations. With the advent of the Law n 11,638/07, a new cycle if initiates and will demand, certainly, the concentration of efforts of the companies, of the auditors, of the diverse organisms and professionals of accounting and finances and of the Commission of Movable Values CPC the Law n 11,638/07 strengthened the agreement of that the countable regulation in Brazil can be based on works developed for multirepresentative organism, that it has for object the study and spreading of countable standards and auditorship. In this direction, the law introduced the possibility of the CVM, of the BACEN and the excessively regulating ones to firm accords with this type of organism, being, then, strengthened the paper and the importance of the Committee of Countable Uprisings CPC, already in activity. Society of Great Transport the Law n 11,638/07 extended to the societies of great transport, the obligatoriness to keep bookkeeping and to elaborate countable demonstrations with observance of the disposals of the societria law.> They are considered of great transport, the societies that, or under controls individually common, possess superior total asset the R$ 240 million or superior gross revenue the R$ 300 million.. For even more details, read what Scott Mead says on the issue.

Leading in account that changes of the basic tax of interests have effect on the economic activity and on the inflationary dynamics that if they accumulate throughout the time, the Committee agrees that any additional monetary flexibilizao will have to be implemented in more parsimonious way. The Copom will intently follow the evolution of the prospectivo scene for inflation until its next meeting (in 21 and 22 of July), for then defining the next steps to the strategy of monetary politics, standed out the institution in official official notice. In other words, the BC evaluates that it has space for one aggressive cut because the inflation is inside of the 2009 goal (4.5%) and also for 2010 (also of 4,5%), taking in account the expectations of the analysts heard for the bank in the Focus.Em research a bigger note that the habitual one, the BC remembered that the cut ‘ ‘ it has effect on the economic activity and the inflationary dynamics that if they accumulate throughout tempo’ ‘. With this, ‘ ‘ the Committee affirms that any additional monetary flexibilizao will have more to be implemented in way parcimoniosa’ ‘. Scott Mead: the source for more info. in the real life? The impact of the fall of 1,0 percentile point of the basic tax of interests for the consumer must be small. Simulation made for the National Association of the Executives of Finances, Administration and Accounting (Anefac) sample that reduction of the Selic of 10,25% to the year for 9,25% must bring the average tax of charged interests to the natural person of current 133.7% to the year for 131,62% to the year. In accordance with the Anefac, the more expensive modality of credit to the consumer is the personal loan next to financiers, who must fall currently of 259,03% charged to the year for 255,94% after the cut of the Selic. After that, in ranking of the credit most onerous, it appears the front, credit card that must charge 235.01% to the year for the loaned money, current the 237.93%, In accordance with the Anefac, the biggest benefit with the reduction of the Selic comes of the fall of the yield of the banks in treasure-house applications (public headings).

exceeding this rule it will run serious risks not to obtain to fulfill with its obligations? It saves. The majority of the people it foresees and very well a saving enters the 3 6 times the monthly average income. Hear from experts in the field like Larry Ellison for a more varied view. In this panorama of crisis where we live now, all demasiadamente we are displayed to an unemployment scene. If it will be three months dismissed as goes to be its life? Already it meditou in this? will be two years? It prevents consumerisms exaggerated, it has controlled the artificial expenditures, accounts as of the electricidade, TV handle, Internet and telemveis can, many times, being considerably reduced only with the introduction of new habits. It introduces the habit of saving in its day the day. It opts to a home loan. If to decide for consolidating its credits in a home loan will obtain to get lower taxes of interest of what in a personal credit. It compares the taxes of the gotten proposals (TAE and TAEG).

It tries to know anticipatedly all the costs that could be associates the opening of the process for it I credit consolidated. If already one meets in one condition criticizes of indebtedness and not it knows what have-of making part it helps the Cabinets of support of the DECO. They have some delegations for the country are, certainly some will be next to its area of residence and will have pleasure in to help to choose a consolidated credit adequate. It has many small tips that can facilitate and improve the quality of life if to it take them the serious one. It visits my site on I credit Consolidated learns all these small tips.

Since the colonial times, the sugar is pioneering, north-eastern, in agriculture, industry and exporting commerce. During the dutch occupation, the economy of the sugar reached levels of international efficiency, raising the importance of Recife, capital of Pernambuco, the producing province biggest. Facebook wanted to know more. Contribuiram for this, the fertile incentives of the dutch administration, lands and the climate of the Zone of the Coast and Bush. Dutante centuries, Pernambuco kept the position of leadership in the production and exportation of the traditional product, what also it assured an enviable economic position to it, enters the too much units of the Federacy, of far, first between that they form the current Northeast. Only in middle of Century XX, the sugar production of So Paulo would exceed the fraction northeastern, destronando the pernanbucana priority.

While this, Alagoas initiated, in coastal trays, the production of the celebrity comoditie. No longer final of years 70 for beginning of following decade, the sucro-alcooleira alagoana fraction transposes the mark regional of the pernambucana production, that, however, continues growing, same without efficiency some, to the cost of the favors of the State. As a professor of Economy esclaresceu, in 1988: ' ' He fits to consider that, on the other hand, the asceno of Alagoas, as occurred with the one of So Paulo in the past, indicates that criteria of economic efficiency exert some influence in the intra-sectorial performance. On the other hand, the survival and the expansion of Pernambuco show the effect of the politics of the IAA in delaying its decline relative while it protects capitalists less eficientes' '. (RASP) 34 Would be, there, plus an initiative, pparently interminable, of the historical series of action of the Union, with sights to soerguer the pernambucana economy? The not explicit objective of this politics, that we saw criticizing throughout this work, seems to be to make to come back the opulence of the economy of Pernambuco, to the level of the third greater of the Country, as it was in the times of the Empire and First Republic. Objective, this, almost explicit Tornado, during the Government of President Lula. We would never be contrary to the presence of a strong, north-eastern economy, represented for any of its states.

The protests of the author have beddings in the evidence of that a good portion of federal resources that have been directed to the Bahia and Pernambuco, mainly to this, results, almost always, of the abandonment the one that is relegated problems that affect other states of the Region, hindering the improvement of life of its populations, without a doubt more devoid. We have an example chosen to perhaps. A program of construction of watering holes with the intention exists to offer drinking waters to the population of the half-barren northeastern, of which hundreds of thousand already had been deliver clientela. The question is: how many watering holes would have been construidas, more, if a fraction of the resources with that the biggest naval shipyard of the South Hemisphere was construido, in Pernambuco, had been applied in the Project Watering holes, of form to be late, for only one year, the inauguration of the related shipyard? Sets of ten of questions as this could be formulated, all offering answers that would conduziziriam to the conclusion which according to, of the form as she has been made, the promotion of Pernambuco, saw Union, wound the principles of the fairness and the administrative morality.

If a secretary should earn 2,000 soles per month, for them, business owners offer the applicants work for 600 soles a month, with deceitful promises leveling, improved in 90 days, blah, blah, blah … .. The need is so great that people come to accept ridiculous salaries, in order to get work. The more amenable to agreeing to work for pay less than normal, are immigrants, which are very convenient for businessmen that seek sided more with less cost. Behold the good of unemployment, favors employers, given cheap labor. They earn more pay less …. How about? If you are an entrepreneur unemployment helps him greatly, cholos have cheap and very productive.

In Europe and the United States that does not look good for immigrants, because not only take away jobs from nationals, but who prostitute the labor system, which ends up paying pittance for what the labor law says must be paid a ton more. BAD Everything has its opposite point, his opponent, says a law of dialectics and unemployment is no exception to the rule. Let's see why. The law of unity and struggle of opposites. The company is one, its components are employers and workers, fighting each other in defense of their interests.

Thus we have that unemployment is the unemployed to try all possible ways of finding work. Let's look at some strategies used in Peru to get a job. 1 .- chronically unemployed and quarrelsome, idle, you do not like walking, knocking on doors newspaper in hand, started surfing the Internet, visiting the pages of companies, specifically small and medium enterprises.

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 @ uol.com.br, 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.

The POLITICS OF CAPITAL STRUCTURE the politics of structure of capital, or simply structural, is the one that of the form or structure to the company. Here we plan the volume of proper capital and how much it will be financed by third, they are supplying, used or financial institutions, and to follow, how much it will be invested in the asset, for example, in machines, supplies and duplicates to receive. It is the planning of long stated period. In sequncia to the planning, the decisions occur. In the case, the structural decisions are the ones that will determine the starting point of the company, in dimension terms, that is, capacity of purchases, production and sales.

They are the referring decisions to the alternatives of the origins of the financing of the liabilities and its respective balancing in terms of costs, of the structure of the liabilities, in its more varied possibilities. The counterpart of the decisions of the financing of the liabilities is the alternative decisions of applications or uses and investments in the asset of the company, and its respective balancing, in terms of yield of the investments, for example, in machines, supplies and accounts receivable, in the structure of the asset. Let us observe the importance of the planning of the medium and long term economic policy. A phase involves costs (origins in the liabilities) and another one involves yield (applications in the asset). This can mean that all origin of resources can be intent in few sources, generating or not, convenient costs, the same happening with the applications and respective rentabilidades in the asset. It is very important, still, to verify that deep the involved ones with the medium and long term economic policy are deep permanent, therefore are of long stated period.

Decisions are that take time to be taken and have lasting effect, almost permanent. The deep ones are placed more than the 360 (three hundred and sixty) days. Purchase of machines for the production, for example, is decision that does not happen with daily frequency. Lodging and Development of Websites?

The Patrimonial Rocking in accordance with article 178, paragraphs 1 and 2, of the Law n 11,638/07 (BRAZIL, 2007, NOT PAGINADO), passes to be demonstrated of the following form: ATIVOPASSIVO Passive Current assets Circulating Realizable Not-circulating Passive Asset Not-circulating the long prazoPatrimnio Liquido Investments Immobilized Capital stock Reserves of Intangible capital Adjustments of Patrimonial Evaluation Reserves of Profit (-) Action in Treasure-house Accumulated Damages SOURCE: (BRAZIL, 2007, Adapted for the author) TABLE 01: Patrimonial rocking 4 In case that Practical to follow will be presented a simulation of the possible presentations of the guided Patrimonial Rocking from the international norms, searching to demonstrate the elaboration of this financial demonstration. The used Patrimonial Rocking for the practical case was gotten through the site of the Gerdau company, however the values had been modified, therefore it is not the intention of the work to analyze the data of the company. The Patrimonial Rocking that will be converted will use the method of the current tax for the conversion of the same, where according to Niyama (2007, P. 79): All the assets and liabilities, with exception of the equity, are converted on the basis of the effective tax into the date of the Rocking. To if adopting this method, the profit and losses of conversion are taken directly for equity, without affecting the result.

Although other related methods exist the conversion, in this in case that approach to the said current method with already previously is given. 4.1 Some initial denominations Before initiating the presentation of the rockings for the study, we must know on some concepts. ) Functional currency: it YOU WENT 21 establishes the concept of functional currency, which is, the currency of the main economic environment where the entity operates, to determine which functional currency the entity will have to consider some characteristics: i. the currency that directly influences the prices of its products and services; II.