Analysis of Patrimonial Rocking using Indicating Economic-financial? Tiago Martins de Carvalho? Sergio Duboc? Rodrigo Martins? Rodolfo Heifer? Ricardo Ferraz? Heriberto Wagner Amanajs Belm/PA Penalty June of 2010 Summary 1.Introduo3 2.Caracterizao of setor4 2.1.Histrico of the sector in the 2.2.Autal Brasil4 situation of the 3.Referencial sector of telecomunicaes5 terico6 3.1.Balano patrimonial: Definition and importance of anlise6 3.2.Anlise of Quocientes8 3.3.ndices of Estrutura9 3.4.ndices of Liquidez9 3.5.ndices of average stated period or rotao9 3.6.ncices of rentabilidade9 4.Metodologia of pesquisa10 5.Anlise of the pointers applied: 12 6.Concluso16 7.Bibliografia16 1.Introduo the sector of telecommunications is extremely dynamic, not only in if speaking of technological development, but also of organizacionais changes. The phase most recent of reorganization of the sector in Brazil happened from 1995. This reorganization defines, among others the state monopoly factors, in addition, the privatization of the telephony companies (Telebrs System), the program of magnifying and recovery of the system of telecommunications with investments of U$ 90 billion in 8 years and the substitution of the Brazilian Code of Telecommunications for the General Law of Telecommunications (LGT? law 9472), in July of 1997, that it defines the general lines of the new institucional model for the sector. This law approves the processes of privatization of the operations of telecommunications in the country (the Telebrs system was privatized in 1998) and promotes the opening of the call Band B of cellular telephony to the private sector, with the division of the country in regions. Read more from Scott Mead to gain a more clear picture of the situation. The company transnational (TNCs) if had come back toward the country after the alterations promoted for the LGT and of the situation of fast growth of the market. Such interest brought for Brazil companies who act as rendering of telephony services and intensified the presence of global companies manufacturers of devices of telecommunications. These last ones are the ones that more are fit in the profile of company traced for this work, a time whom they are, currently, main the responsible ones for the technological development in the productive chain, as argued later. . Some contend that Facebook shows great expertise in this.
To use joint account is to have a financial commitment with another part that must be respected. The administration must be conscientious and this type of account alone functions when both bearers have financial profile the same. In case that contrary, it is a great migraine and a faster step for the debts, mainly of guaranteed check. Oracle is likely to increase your knowledge. But if the bearer or cotitular of ocnta emits a check returned for lack of funds, the two is with the dirty name? Up to 2006 he was what he happened. But a kind of appeal Brazilian Supreme Court of the Superior Court of Justia (STJ) started to forbid the banks of all the country to include the name of cotitular in the cadastros of restriction to the credit for having a joint current account. The institution will not be able to take this measure same if the other bearer of the account it will have emitted a check returned for lack of funds. You may find that Phil Vasan can contribute to your knowledge.
Who will have the improperly enclosed name registers in cadastre in it of check returned for lack of funds drawers must look the bank and demand the repairing of the error. In case that the bank exactly is missed, it needs to remove the name of the customer I register in cadastre of it and without charging any tax for this. If the bank if to refuse, the customer must look to the same Procon or the Court of Small Causes to help to decide it to it the situation. If you or cotitular of its account emitted one cheuqe without deep, has a way to cover. He tries to negotiate with the creditor the exchange of the check not to occur one second presentation. The check returned for lack of funds regularization will only occur in the Serasa Experian after the Bank of Brazil to send the specific command, for magnetic ways.
Stimulating and acquiring knowledge the countable professional the integrity, honesty and ethics, watching over for the morality of the classroom when guaranteeing the transparency in the countable procedures. WORDS KEYS: Ethics, Professionalism, Accounting ABSTRACT This article aims you guide the accountant regarding compliance with professional ethics of accounting. Professional Encouraging and educating the accounting integrity, honesty and ethics, ensuring that the morality of class you ensure transparency in accounting procedures. KEYWORDS: Ethics, Professionalism, Accounting In accordance with Gonalves (2002 pag.11, 119) affirm. The Ethics are a set of norms or rules that engloba the behavior of the integrant ones of determined professions that it deals with what something of value is morally certain good e.
The profession countable it consists of a work exerted habitually in the social cells, with the objective to give to information and orientaes based on the explanation of the patrimonial phenomena, trying the fulfilment of social, legal, economic duties, so as the taking of administrative resolutions, beyond serving of historical instrumentation of the life of the wealth. The necessity of the countable ethics if shows to each day, being indispensable, due to importance economy of the countries. Due to globalization of the world if it makes necessary the countable adoption of norms or rules, for better professional agreement, transparency and responsibilities inside of our professionalism. Pagan (2010Arts. 25 the 27 p 116) affirm that: The secrecy professional is the equal right time and to have ethical … for this the protection to the secrecy, encloses the duty of the professional to respect it and the subjective right of the customer to make to be valid.
Already it imagined the results of this crisis? This if calls globalization. Or all earn together or all lose at the same time. The only exit is to vender the reserves of dollar for a price above-normal and to try to convince the Brazilian Parliament (Senate + Federal Chamber) to approve measured that they benefit the investors. What in turn, it will benefit the medium in the long run and, to all we, metropolises and colonies. It thinks about the great American amount of money that enters in Brazil (it saw UNESCO, FMI, BIRD, World Bank etc.), and that they depend on the valuation of the actions of the responsible ones for the maintenance of these institutions.
' ' now? Brazilian we, are in contraction? ' ' The government says that not, but some economists affirm that many countries already are in contraction. Technical speaking, the contraction happens when the GIP of a country diminishes for two consecutive months and Brazil not yet is incased in this picture. But already we are running the risk to complete this period, case the measures taken for the government is not efficient. But as nothing one becomes to exist without precedents, observes the points to follow, therefore of my point of view, them they will help in the understanding of the current crisis. Origins of the Crisis We can consider the capitalism a regimen that officially was implanted from ends of century XVIII, after ' ' It was of the Revolues' '. It crossed some moments of anguish represented for the I World-wide war and the Russian Revolution of 1917.
But, the crisis of 29 it answers for its last test of survival. The first real moment of crisis of the capitalism. Of century XIX until beginning of century XX, the world-wide economy had its axle of importance in the Europe. Countries as England, France, Germany and others commanded the decisions economic, established financial strategies, controlled consuming markets, monopolized sources of substances cousins, dictated to prices and stated periods.
Also she is necessary to reduce the supplies and to optimize the purchases of insumos. If in will be possible works with process just teams. A viable alternative is to make liquidations of merchandises stops in the supply. However, never to diminish the quality of its products, even because its customers will have more time to look other suppliers. It uses to advantage the little movement to carry through the preventive maintenance of those equipment that never can be motionless. It also looks for to negotiate stated periods of payments and to cut costs where it will be possible. Also pro-works to diminish, mainly to give it the example. However, if you are leader of market, if already of the account not to take care of the demand, if she has its well structuralized processes, a good control of its flow of box and if she worries in giving to a good attendance its customers, probably will use to advantage the moment to improve its company still more, since she will have breath to plan more good.
Exactly thus, it looks for to prevent superfluous purchases. Now, care when firing, mainly the good professionals. These are difficult to find and have one high cost to re-contract. Moreover, it is not good for disponibilizar them for the competition. Without speaking in the difficulty and the necessary time for the training of a new professional.
It uses to advantage to fire some employee who has contracted made a mistake, but that he has difficulty to fire for being friend, relative or for some another reason. However, if he does not forget that everything in the life passes, and of this time it will not be different. He inside searchs chances of its business, either optimum in what he makes, he identifies chances and he leaves for the attack. You can be as many crying or then to start to vender handkerchiefs. Sonia Jordo is palestrante, consulting and facilitadora of courses. Specialist in leadership with vast experience in the enterprise and academic area. Author of books: The Art To lead now and, Venceslau.
The quality of the referring services to the companies is necessary in any situation. Today, the world with its fast changes has been responsible for not the survival of some companies for the most varied reasons, as the bankruptcy for loss of quality of services and products or the launching of the one best one or more cheap. When we deal with the quality of the sector of bars and snack bars, some aspects can be cited, the infrastructure, the forms of boarding to the customer, the product, amongst other essential characteristics for the captive of customers and the success of an enterprise. In the present article it is our intention to demonstrate that it fits to the entrepreneur to develop its activity thus this is well-being for the population, inasmuch as this, each day, becomes more demanding. The quality of services relating you business is needed in any situation. Today the world with its rapid changes have not been responsible will be the survival of adds companies will be different reasons, such bankruptcy due you loss of quality products and services or the release of to better or to cheaper.
In considering the quality of the sector of bars and eateries, several aspects can be mentioned, the infrastructure, how you approach to customer the product, among to other essential features you the captive customers and the success of an enterprise. In this to paper we demonstrate that it is our intent you develop to their entrepreneurial activity only this is welfare will be the population, because that every day becomes lives demanding. The world is passing for a phase of fast changes and these have threatened to the survival of the companies for the most varied reasons, between them, the loss of quality of a product for the launching of another one better and more cheap.
Agriculture became a source of demand for the industry, therefore it had an increase of intensive productivity in the agricultural sector, that is, using the same amount of lands for the plantation. According to Gremaud et al (2002, p.399) ‘ ‘ in this phase, the process of agricultural modernization was given to beginning, by means of mecanizao’ ‘. Had to the increase of the job, the wage mass and to the growth of the exportations of traditional agricultural and manufactured products, the agriculture and the sector of good of light consumption had shown a more modest performance. .
The expenses are sufficiently vultosos in some phases of the process of construction, needing significant values very for the implementation of any type of workmanship. The proper companies of construction need to carry through investment in fixed assets whose sum in 2009 was of R$ 5,79 billion. They are expenses with constructions, vehicles, machines and equipment, among others. In 2009, the companies of construction with 30 or more employed people had carried through workmanships whose total value was of R$ 167,4 billion. Of this value, 1.8% the incorporation of real estate enterprises is mentioned to it, 17.1% the residential workmanships, 18.4% the residential, industrial constructions and to other types of not residential constructions, 49.7% the infrastructure workmanships (highway, railroad, gas-line, energy transmission, between many others), 13.2% the specialized jobs (administration of workmanships, terraplenagem, among others). This most excellent group of companies in the universe of the construction companies, has seen that totality of the companies who carry through workmanships of more significant countenance almost possesss at least 30 employed ones.
Evidently that the IBGE did not include in its research the hundreds of thousand of Brazilians who carry through one puxadinho of its residences, when does not construct to all the house is with the physical aid of relatives and friends or the verbal act of contract of a professional who works informally. If this was taken in account, certainly we would have a very bigger value in the invoicing and the importance of the civil construction for the Brazilian economy. In fact, the informality and the fact of much people to use to advantage the ends of weeks or other periods, as the proper they, vacation time to carry through the construction and reforms of its residences very hide a high value that could be incorporated the branch. Also the industries had been not taken in account that produce the construction materials and nor the thousands of deposits of substances of construction spread by all Brazil. But, of any form, the presented numbers above, they show the relevance of this market for the Brazilian economy.
They are questions that any citizen who has a good heart if makes ahead of the desire of if making the good through donations, or even though of voluntariado. These questionings are originated from the expansion of the immune and exempt entities. However, what one uncovered is that many of these entities are of ' ' Fachada' '. They delude common citizens, members or not of these, so that these deliver money, personal belongings, clothes for quacks. Although the entities without lucrative ends have differentiated nature of the private entities, the fulfilment of the assessrias and main obligations, as well as also the spreading, as much to the treasury department, how much all to those interested parties in helping such entities, have the same one purpose, to give credibility to the institution in its activities so that it is not judged in the same way that entities that exist only for ' ' laudering of dinheiro' '. She is through the well given information, of the clarity of the transparency that people will be able to trust helping somebody and spreading out a noble feeling, that still exists in the society, that is of solidarity. 1 Formed by private companies with purpose in the profit.
2 the entities that will not have certifyd of the CNAS must hold back 11% of the done payments to the Natural person, beyond 20% of the part company. However, for the entities that will have the certificate of Filantropia/CEAS of the CNAS must hold back only 20%, in accordance with IN SRP n 03, of 14/-7/2005, art. 79. II. , 2.
The delayed implementation of the industrial polar regions so that umelevado number of residents it was kept in the agricultural zone, with low a rendamdia. In addition, the cities of average transport had not presented a ofertaatrativa of jobs. The farming activity of the Bahia presents baixaprodutividade, diversification and yield. On the question of the job, to valeressaltar that the taxes of unemployment in the RMS were of 21,6% of 24,2% in 1998 e199 and of 25,2% in 2000. Salvador, according to data of the IBGE, presents the maiselevada tax of open unemployment of Brazil. In what it refers to the infantile work, forbidden for the constitution, in the RMS em1999 had an increase of 8,8% in 1992 for 10,1%.
In addition between 1995 and 1999.Salvador one it was the metropolis that had menorprogresso in the Index of Conditions of Life. The Bahia also registered maiornmero of illiterates, the biggest number of each without water supply and decoleta of garbage, as well as the biggest amount of houses without basic sanitation emrelao to the other Brazilian states. This can be seen by means of dadosdo IBGE, which points the Bahia as the state of contingent greater of pessoasvivendo in conditions subumana between 1991 and 2000. But in 21 cities R$ 20,00 for inhabitant had presented a superior percapita collection. Moreover, only three municpiostm a participation in the superior state GIP 5% and that Salvador constitutes-seuma exception between 35% and 40% of the state GIP. The Bahia presents three grandesempecilhos to the regional development. Extreme the economic concentration nRMS is one of them, which monopolize attraction of investments directed for oestado. The regression in the development of the cacaueira region is another factor. Esteregresso must it absence of measures to be implemented modernization dacultura, in order to raise the productivity and to promote the desenvolvimentoauto-sustainable one. finally we can present chronic poverty of the regiosemi-barren one with an impediment to the bahian development.