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Welinton Dos Santos

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TIPS Welinton Dos Santos is economist With 13 Wage appears some chances, since placing accounts in day until purchases with discountings or same it plans to travel, here some tips go to increase its income and to have economy. One remembers that it has the planning necessity, therefore, places in the paper everything that it desires in fact to acquire in the year end, to prevent unnecessary expenses and to blow up the budget. 1) For who this has debts is the moment to renegotiate them, part discountings, mainly for old accounts, cries, cries, after to receive the last value, does not close the transaction, says that it goes to think and it makes against proposal with value that fits in its budget. If to opt to well-taken care of parcelamento with the accounts of beginning of year. > 2) To that they do not have debts, exists some suggestions, as: to keep a part for the extra expenses of January, where it has the accumulation of IPVA, IPTU, pertaining to school material, other diverse taxes, collect the classroom entities, amongst others, therefore, to reserve part of the resources to prevent the burst in the budget in the first trimester is advisable.

3) To anticipate purchases of year end, searching and requesting discountings in all the products that are not perishable, in the case of purchases of furniture, utensils, equipment, household-electric, others, remembering the famous research of prices and important to request discountings, to catch some pamphlets, to compare prices between competitors, also to search in the Internet and to opt to optimum value, in the best financial condition, remembers that products in some payments without interests, always have discountings at sight. It also verifies exists price difference stops payments with debit card or the money, thus will be able to save a little more. 4) To plan a trip, how much before it will be made aerial reserves of hotels and tickets, greater will be the discounting, therefore it is programmed and it makes its money to relieve more. 5) To invest in training in this period is interesting, therefore, with the reduction of the search for courses in the year end has the possibility to negotiate better taxes, exactly that it makes the course in elapsing of the next year, obtaining good discounting. 6) not to forget them parties year end, the suggestion is anticipatedly to buy some gifts, dry fruits, drinks and etc. 7) With the easiness of the credit is possible to acquire that machine of dreams and to start its business, but remember that it is necessary disciplines, knowledge of market and much force of will to initiate a new activity, many times, parallel to the work that already it executes at this moment to get information of agencies as the SEBRAE is very important. It looks for to always have patience in the hour to buy. Good purchases!

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First International Congress

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Chronological, the first discursses had taken place on the harmonization of the countable standards in ' ' First International Congress of Contadores' ' , carried through in 1904 in St. Louis (U.S.A.). This Congress is carried through to each five years and became one frum for debates and comparison of the countable practical norms and of the main nations of the world. In the end of years 50, Jacob Kraayenhof, partner of ones of the biggest companies of auditorship of Holland, retook the question of the harmonization of the countable norms. Check with Elon Musk to learn more. In a document he delivers to the Institute of American Accountants, the AICPA, in its annual meeting of 1959, San Francisco (U.S.A.) Kraayenhof defended the establishment of countable committees in some nations, co-ordinated for the AICPA.

In 1996, Institute of Chartered Accountants of England and Country of Wales. The proposal of Benson would be to create a group of the three nations (the United kingdom, Canada and United States) to study and to emit declaration on the main countable problems. From this proposal AISG appeared (Accounting International Study Group). Follow others, such as vikas kapoor, and add to your knowledge base. In the attempt to narrow the differences between the countable procedures adopted by each country, the European Union tried of 1970 the 1980, to implement a program of harmonization of the countable legislaes. A case that illustrates the problem of countable desarmonizao in world-wide level was presented by the German company Daimler-Benz GAC, who in the 1993 rocking, showed a US$ profit 370 million for the German rules and when expressing the same rocking for the North American norms (USGAAP) demonstrated to a US$ damage 1 billion. In 1992, the News Australian> Corporation declared a profit of 502 million Australian dollars, according to norms of Australia, against a profit of only 241 million Australian dollars in accordance with the norms of the United States. In Brazil Northeast the Tim company prepared its referring demonstrations to the year of 1999 under three sets of norms: for the societria legislation, the company entered a profit of R$ 9,42 million, according to Brazilian criterion of integral correction the refined profit was of R$ 13,17 million and, applying the American rules a damage of R$ registered 16,94 million.

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Administration

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The administration practises execution acts, with greater or minor functional autonomy, according to ability of the agency and its agents. As DIEESE (2007) the federal constitution, through the system of social protection, foresees guarantees against social contingencies that threaten the survival of the individual, associating the actions of providence, assistance and health in an integrated body. This association makes with that the protection to the individual goes beyond act of receiving of benefits in the cases of loss of the capacity for the work, prevailing the social contract and the rights as independent citizen of its eventual contributions. The Social security is responsible for one better distribution of income, being that in its lack the access the health services would be more precarious and would not exist the monetary income guaranteed by the government. If the providence proportionally granted the benefits to the contributions accumulated in elapsing of the years, this structure of these benefits would tend to reproduce the wage, social, existing inaquality in Brazil.

The Constitutional Emendation n 20, of 1998, can be considered as the main instrument of changes in the rules of functioning of the Security and the Providence since the promulgation of the Constitution, especially in what it says respect to the workers of the private sector. Among others measured it introduced the beginning of ' ' financial balance and atuarial' ' in the organization of the public welfare. 2.1HISTRICO In 1883, Germany, was enfadada the social welfare when if it created the first legal system, for the prevention of protection and industrial accidents of the decurrent misfortunes of determined professions, it affirms Castro and Lazzari (2001: p. 33): In 1883, Germany adopted the first legal order for obligatory covering of the risks for industrial accident, if not demanding of the worker the test of guilt of the employer for the benefit perception; it was of this year also the law that instituted the insurance-illness, and in 1889, the law that created the insurance-invalidity and for oldness was promulgated.

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Public Administration

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This flexibility is a proper characteristic of the SRP9. In this direction, administrator must keep control on the registered prices and the practised ones in the market, with the objective to prevent acts of contract for abusive prices and to keep the economic-financial balance, that must be preserved not alone in the SRP as in contracts in general, firmed with the Administration, for being about principle of constitutional nature, consecrated in article 37, interpolated proposition XXI of the CF/8810. In the SRP, the mechanism used for maintenance of the economic-financial balance it is the negotiation. Both the involved parts? Administration and supplier? they can request the revision of the registered prices. The parameter will have to be the price of mercado9.

In accordance with the article 15 of the law of licitations and contracts, the purchases, whenever possible, will have to be processed by means of the SRP5. When commenting this article, Bittencourt (2006, P. 64) assevera that the SRP is not option and yes one ' ' legal imposition in the use of systematics as rule, adopting other forms only in situations excepcionais' ' 11. Sentence 56/99? Plenary assembly of the Court of Accounts of Unio (TCU) recommends that the SRP? it must be rule: ' ' whenever present one of the permissive hypotheses, to process, preferential, the acquisitions of good for intermediary of the SRP' ' 12. In this direction, the adoption of the SRP in the purchases and act of contract of services of the Public Administration only must be rule, abstaining itself the materials and the services that are not fit in the concept of ' ' goods and services freqentes' ' , as it establishes the article 2 of Decree 3.931/017. The comprometimento of the team are of basic importance so that the process of implantation of the efficient SRP either, becoming necessary that the effort of the involved group is not in such difficult way to discourage.

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Public Administration

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The principles of accounting is sustentculo to understand the auditorship. In this direction, the Resolution n. 750/93 of the federal Advice of Accounting, claim concerning the necessity of the rendering of accounts with the purpose of disponibilizar trustworth information in the budgetary process. The Resolution in I comment, as well as, the Resolution of n. 1.111/07 deal with the principles of the accounting in the scope of the public sector, that possesss the responsibility in the social destination of the patrimony, the registers of the acts and facts and prudence in the application of procedures that in accordance with mensuram upstream the principles Constitutional of the Public Administration.

Concerning the auditorship in the health, paraphrasing (PEAR TREE & TAKAHASHI, 1991), has notice that appeared in 1918 middle. Its application was verified by the doctor George Gray Ward in the practical one of the handbook registers, with the objective to evaluate the quality in the given atendimentos. No longer Brazil, the practical one of the auditorship comes since 1976, applied for the National Institute of Social welfare? INPS, with the creation of the Coordenadoria de Controle and Avaliao in the capitals and the Service of Social Medicine in the cities, accumulated of stocks the auditorship in national scope. Passed some time it came to be substituted by the Authorization of hospital Internment? AIH.Em 1983, had the creation of the doctor-auditor position who grants significant advance in the decentralization of the auditorship. From this moment, the auditorship evolved in the direction to evaluate the quality of the medical services given with attention in the relation cost/benefits that were not harmful to the quality in the atendimentos, however, makes possible bigger control in the expenses. The auditorship must and can be played in diverse sectors of the health and for different professionals, being characterized by administrative cases, observacionais procedures and techniques, with intention to analyze and to assure the quality, the good performance, resolubilidade and the effectiveness of the given services (MOTTA; LION; ZAGATTO, 2005). .

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Organizational Changes Can Be Done With Finesse

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When it comes to organizational change should understand that they must succeed as a result of an attitude within the organization, and that they should be consistent with existing organizational culture. This explains the failure of many breeding programs when they are imposed without having occurred organizational adjustments required to ensure its success. In many companies this has been the case of total quality programs. To accomplish this comprehensive approach is necessary that managers have a different view about their role as engines of the organization and be proactive in its performance, as well as the responsibility of cooperation that should provide the human resource enablers all necessary means to face challenges, demands that the new technology required and to ensure efficiency, productivity.

Consider that proactive managers are those who feel committed to the organization and are characterized by: inspiring a shared vision for the organization and deployment of that vision in the same, validating as it integrates with individual visions members of the company, determining business values, to develop a strategic management process to develop the action plan in order to achieve the vision and strategies necessary, and a process for evaluating the strategic goals and objectives with emphasis on support to achieve the goals, targets not arbitrarily disconnected from the vision of the company (Carrillo, 1997). The vision is set by the leaders, therefore, be achieved to the extent that they are in tune with the individual visions of each of the members of the organization. Opening a new organizational awareness search of permanent changes in people and in organizations is one of the current concerns of the business, which has tested various efforts to do so.

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CDI Deep

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With the real interest in the house of 5% to the year, below of the atuariais goals (6%) the entities will have to review its politics of investments and to realocar good part of its asset. According to survey of the consultoria RiskOffice, in up to three years, the investiments in shares will have to pass little of more than 12% of wallets for about 35% of the patrimony of the foundations (this statistics it does not include Previ, of the employees of the Bank of Brazil, that has 50% in action more than, what it would distort the data). The deep ones also will have to extend the investments in atrelados public headings to the inflation, as the NTNs. The ideal, says Marcelo Rabbat, director of the RiskOffice, is to go up of current next 30% for something 50%. On the other hand, it must more than have a great migration of the half of the assets, today placed in public papers tied with the CDI, for other modalities, keeping only one minimum box of the order of 5% of the total, for guarantee of liquidez.’ ‘ Many deep ones are hindered to apply resources in asset with lesser return of what its atuarial goal, but the public headings today already pay less of what 6%. Most important she is that necessary to have a change of cultura’ ‘ , it affirms Rabbat. Beyond the search for changeable income and asset of inflation, the entities will have to extend the participation in headings of bigger risk, as corporative credit and deep of ‘ ‘ private equity’ ‘. But alert Rabbat that these markets still present challenges, as the problems of precificao, formalizao and management of guarantees of the credit assets, for example.

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Brazilian Economy

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So that the economy officially grows foreseen 1% for the government, the growth of the last trimester would have of being of the 7% order. The surprising result gave alento to the perspectives of the economy contraction technique contraction, or at least was until the March end. This situation is sufficiently negative. When the country is in contraction, increases the unemployment, what it tends to reduce the income of the families and the level of consumption of the society, initiating a vicious circle: little job, little income, little consumption, fall of the economic growth, little job Happily, the Brazilian economy did not enter in this vicious circle, mainly because the consumption of the families, after to fall in the last trimester of 2008, came back to grow in the first trimester of this year. The recovery of the familiar consumption, that answers for about 60% of the GIP, helped to reduce the intensity of the contraction in the first trimester and certainly it must help the country to leave the contraction from as the semester, with possibility, also, to occur growth of the Brazilian economy in 2009, that it must if to point out between 0% and 1%.Preocupante in the presented numbers is the strong fall of the investments. The quarterly fall was the occured greater since the beginning of the series in this comparison base, in 1996. The fall is explained by the high levels of industrial supplies in the 2008 end and by the reduction of the sales, that the idle capacity of the companies increased. With supplies and extended idle capacity, no entrepreneur thinks about investing. With the fall of the supplies and recovery of the sales, pointed for the data most recent, it is possible that the industries come back to invest in the magnifying of the installed capacity. However, such investment must only be retaken throughout as the semester.

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Brazil Taxes

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To divulge the indices charged for the market assists to regulate the system and to prevent abuses to it. In the acquisition of automobiles, the taxes are varying 1.19% 5.08% to the month (values of the beginning of fev/09). For legal people, the spreading is very important because it facilitates the vision of what he is being charged in the market and it mainly helps the small entrepreneur who does not count on much access to this type of information. Data call attention, the taxes charged for capital of turn for legal people of some private banks are offered from 0,65% the month, whereas the public banks are offering to the same credits with taxes 3 times greaters. Until little time, the public banks had the best taxes, but currently they are the private banks that offer the best taxes, showing clearly that the necessary government to improve the management of its public financial system, since 40% of the credit in Brazil are in the hand of the public banks.

At a time of economic crisis that we are living, the public banks must be instruments of recovery of the economy. Others two available instruments in the site that call the attention are: the system of conversion of currencies and the calculator of the citizen, who assists the natural person to make projections of what she will go to pay with the credit request. The Brazilian financial system is very dynamic and complex, the private banks are obtaining to establish some strategical positions and the market passes for managemental transformations. When talking with a bank on credit it has in hands a description of the taxes of interests, negotiates established in the data that have and not if it forgets to verify the taxes charged for the operation, that they can hide real values to be paid. The fall of the interests suffered influence from the fall of tax SELIC, but necessary Brazil to think about the current very serious economic moment. How much lesser they will be the taxes of interests charged in the market, greater will be the possibility to finance the production that conserves part of the jobs.

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Brazil: A Culturally Economic Country

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Brazil: a culturally economic country Brazil if detaches, each time more, in the external economic scene and exerts an excellent paper in its current position economic politics and. Although many do not recognize the forms of government as favorable to the country, Brazil has modified its history and its participation in world-wide the economic indices. The basic exportations of oil and other products are pra to expand and to keep the measures as for the Brazilian economic growth. To the one reporting in them to the development, we cannot limiting in them only to the main points as commerce, structures economic politics and. A dependent picture of the evolution of any country exists. In it we find the regional cultures, histories and principles constructed in the experiences of each one.

In Brazil, some of these factors are forgotten. If she cannot export a culture if first it will not be valued in the country or region. This answers the questions that involve the difficulty of Brazil in offering to other countries its films, musics, programs of television, books and other products. We do not value our activities and we substitute its space with imported productions. One of the contributing greaters for this situation is the disdain given to our language. Lngua Portuguese has its abrangncia limited inside and outside of Brazil. Beyond us, African Portugal and some countries, nobody ' ' prioriza' ' the Portuguese language as a cultural and social transmitter. The complexity of the language, for its regional and grammatical variations, becomes reason many Brazilians inside not to value the knowledge and the practical one of the language of the proper country. A society economically developed and culturally underdeveloped will not total reach the desired advances. Brazil, to if continuing, need to ponder its picture, so that all these factors have a complete and better development to the country in society terms, economy, culture and, mainly, politics. The awareness, it stops with the importance of each segment and its diffusions, it will have its recognition and it will bring new benefits and vast forms to search the progress.