Brazil Sale

Recently the government of the State of So Paulo instituted the So Paulo Forma bill of sale, regulated for Law 12,685/07, that it deals with the devolution the consumer of, in the maximum, 30% (thirty percent) of the ICMS collected for the commercial establishments, that is, when requesting the emission of the So Paulo Forma bill of sale for the diverse commercial establishments of the State of So Paulo, the consuming one starts to generate, in its favor, credits that they can be used of the following form: discounting in the value of the IPVA of the following exercise (relative discounting to the percentage destined to the state safes), credit in current account and/or saving, kept in banking institution of the National or credited Financial System in invoice of credit card, since that emitted in Brazil. In the two last hypotheses, the deposit or the credit alone will be effected if the value to correspond, at least, R$ 25,00. Evidently the So Paulo Forma bill of sale will only have validity in case that the commercial establishment is contributing of ICMS, having to consist number of the CPF of the consumer. Valley to stand out that such benefit could not be used in case of rendering of services of telecommunications and supply of electric energy and canalized gas, as well as, physical or legal people who if find defaulters before the government of the State. In the reality the intention of the government is to delegate to the consumer a parcel of its fiscalizador power, so that it increases the tax collection considerably, masked for the Program of Stimulaton to the Fiscal Citizenship. Thus, the consumer acts as fiscal some credits in exchange for. Moreover, objective the combat the fiscal tax evasion. Evident that the Government of the State of So Paulo would not carry through such enterprise if was not for benefiting the public coffers.

The institution of the So Paulo, masked Forma bill of sale with the concession of innumerable benefits to the consumer, aims at to control the fiscal tax evasion for the commercial establishments that, from the emission of the Note, will pay more taxes to the government of State. It is evident that the increase of the tax burden of such establishments will be repassed to the consumer in the prices of the products or supplied services. Moreover, when supplying its CPF the emission of the So Paulo Forma bill of sale, the government of the State will have bigger control of its expenses and, consequentemente, of its profits (income), taking such information the relevancy of the Federal Prescription. Salient, still, that the financial return for the consumer in the credit form, benefit granted for the emission of the Note, beyond to be insignificant, not paid the work of inspector tributary, as well as, the considerable increase of the tax burden and the prices of the merchandises and services that will be visible only in few years, beyond the risk of being considered defaulter for the Lion. Being thus, we must question if really the emission of the So Paulo Forma bill of sale brings benefits to the consumer, or if we are, only, being plus a public officer with more duties of what right.

Mexico Final

The reforms, the tax package as well as its critics and counter-proposals, only talk about the crisis and reduce poverty (the country and the great majority), but avoid mentioning that the only way to achieve wealth and status is working well. A sad story, before addressing the issue. A crab seller's offer in two different baskets: the first and second hermetically sealed completely open the question about the difference the seller replied, in the first I have crabs Canadians support each other to exit the basket, but the second are Mexican crabs that when one of them manages to climb the walls of the basket, pulling the others so it is unnecessary to cover them. In societies that respect the success (especially those of Anglo-Saxon / Protestant who associated with "honest work), the dominant culture also tends to respect, at least apparently, the law and therefore the prevalence of successful citizen, is socially accepted as positive and beneficial for the whole community, in other words an icon to be emulated. In our society, success is associated with illegitimacy (sin), it is especially clear with regard to economic success, as the frustration of not achieving results in suspicion of the media used by others, to be achieved and a feeling that the law is not respected nor respectable, allowing others to have what one does not have. It is our intention to deepen the origins sobe historical / cultural ambivalence toward our success, but it seems appropriate to mention that the tradition Hispanic / Catholic, leads to think that wealth and power are "awarded" (by God, the king, President etc.) and consequently the work is not necessarily associated with success.

Financial Reports

From 1998, it was developed in the Europe and United States the XBRL that is a technology, that has for base language XML, and that it allows to the standardization of the spreading of reports on-line. This technology offers great advantages in the preparation, analysis and communication of data. Its differential is in the form of intelligent management of information. Instead of generating a block of text or an image as archives Word or Adobe Reader, the XBRL conditions the information an individual identification for each field (taxonomias) or launching of data generating, thus, dynamic reports. The use of the XBRL is a world-wide trend, therefore it offers to the interatividade and the easy manipulation of countable documents. Moreover, when using a database, the process of sharing of information if becomes practical more and offers considerable easinesses in the consultations of the information. Test of this world-wide trend is that, in May, the Commission of Values American (Securities and Exchange Commission) instituted the obligatoriness for the 500 bigger companies in value of market listed in New York, also to file its rockings in format XBRL.

This obligatoriness already is valid for the financial demonstrations of 2008 and that they will be published in 2009. Great companies of software already had developed its tools of XBRL. Some programs with the open source already are available gratuitously for the Internet, however, all adapting for international countable versions. As the XBRL International Incorporated, international trust without lucrative ends of support the normatizao of the XBRL, 14 countries already adaptaram the tool to its local juridies. In Brazil, the Laboratory of Technology and Systems of Informao (TECSI) of the College of Economy, Administration and Contabilidade (FEA) of the USP is finishing the implantation of the Brazilian standard of XBRL. With this, the country will give plus a step in direction the adaptation the norms international countable, as already it happens with the credential companies to auditarem rockings in accordance with IFRS (International Financial Reporting Standard).

Children And Finances

If it binds in the tips to teach ' ' pequenos' ' on what it comes paying the bread of each day! When one is about children and money, how much before it will be able teaches them, better will be for its future relationship with money. Since very early, children seem to think that the money of its parents falls of the sky, grow in trees, or some maluco concept related to these. He is clearly that ' ' Eletrnico&#039 box; ' they pass to be the new money source in the mind of the children as soon as grow a bit, however she delays a time more so that a child can associate the relation between work-money. As soon as this relation is understood, many children tends to show a behavior well conservative, therefore they understand that with money they can obtain toys, candies, strolls in the park, etc. Thus, they join each cent and each moedinha that they find for there.

The intensity with that this manifest behavior if in a child can be a good pointer on the type of relationship that it will have with money, when to become adult. Tip: A small one monthly allowance for a child, can be capable of teaches it great lies in relation to the money and prepares it when it will have that to deal with bigger values. Being about adolescents, also it is very I validate to teach related concepts to the financial market, you practise you would bank, as well as the basic one of the economy, becoming more understood them when to gain the world. One remembers, if teaches to start it them since early, when to grow will have base and tools not to deal with its finances of the possible form most healthful. For more information, it visits

Citizenship

The currency is one of the most important institutions of umanao. Efgie of our heroes must be printed, the perennial symbols denossa culture and a good piece of each citizen. The currency is basic part national daidentidade, a mass symbol. He is something that in them devaluates quandoperde value, as it was observed in Brazil of 1993, weakens the values of the citizens of more general form. The decay of the currency is a disaster for the citizenship. NoBrasil, as in the remaining portion of the world, the inflation is the main cause social dasdesigualdades. In Brazil, it was with the hiperinflao that we perceive outrasmazelas as the impulse the culture of the financial speculation, the esperteza, dalei of Gerson, this without mentioning the lack of education I transit in it, crime and corruption. Brazil was technical in continuadurante hiperinflao seven years previous aoPLANOREAL, that is, of 1987 the July of 1994.

Nesteperodo, the border for hiperinflao was fixed in monthly 50%, foiultrapassada only in some few occasions, because we had quatrocongelamentos of prices, in the plans: BRESSER, SUMMER, COLLOR 1 and 2. Resultadodesses plain served to show that the inflation has some functionality noprocesso of Brazilian development. In the past if it saw that the inflation eratil to extract one ‘ ‘ saving forada’ ‘ of the society and to finance investimentosnecessrios industriado the parents. Inflationary Oimposto was cruel, but he was collected for a good cause, to quese transferred its prescriptions for the effort of Brazilian industrialization. In 80 years Brazil if becomes parents industrial, and passes if to worry about social aquesto, then, becomes basic a radical revision in maneiraspelas which the inflation is understood and tolerated. The inflation is a tax that happens mainly on opobre. To make social politics through the inflation, that is, through the emissodescontrolada one of currency, is an obvious against-sense: what if of the one with the polticasocial, if it takes off with inflation. To be ethical, the economic development industrialization quetem place after, has of being lead from a moedasadia. REGINA CELIA OF FREITAS SOBREIRA Titulao: Pedagogia/UFV/MG Tle.

Origin And Evolution Of The Currency

These communities had been growing, semultiplicando and if expanding, and forming other familiar nuclei, they queprocuravam to delimit its areas hunting and food plantation parasubsistncia of the nuclei. The beginning of the rationalization process is had agricultural deatividades, while detubrculos nuclei if dedicated to the culture, others cultivated grains there and others dedicated the hunting. This> economiaprimitiva functioned the base of trade, that if defines for pure and simple trocade merchandises, and of more value was the ox and the salt. 2-AERA OF the MERCHANDISE CURRENCY: the evolution of the society imposes the necessity of sefacilitar the exchanges of merchandises.

The man starts to choose only produtocomo referencial of exchange for the merchandises, something that had value and fosseaceito for all as such. It is the ticket of the exchange, the trade of a product poroutro, for the indirect exchanges, made through something with intrinsic value. Some examples: ) the dAntiguidade up to 410: in Egypt the currency was the copper; in India it was the domestic animals, rice and metals; in China it was, shells, silk, salt and cereals. b) Average nIdade, of 410 a1.453: in the Alenanha, the currency was the cattle, cereals and honey; in Russia it was the cattle and silver; in Japan it was copper, pearl and rice. c) Modern nIdade, de1.453 the 1.789: in U.S.A., the currency was the tobacco, cereals, wood and cattle; in France it was precious metals and cereals; in Japan it was the rice. The cattle was the merchandise currency more used, therefore it had umavantagem in relation ace others, while he was kept as a saving, essamoeda increased by means of the reproduction, relieved interests. But also it had suasdesvantagens, the cattle could not be divided in changed.

IFRS – The Two Sides Of The Currency

IFRS: The TWO SIDES OF the CURRENCY the basic function of the Accounting has remained unchanged since its primrdios. Its purpose is to provide the users with the financial demonstratives with information will help that them to take decisions. However, advances had occurred. In the enterprise panorama of today, the necessary information represents a powerful factor of competitive advantage. The treatment of the data will have to produce a teia of information whose analysis allows the manager to correct the eventual disfunes of the past and to bring inferences on the future, with the intention to take decisions strategical and to assume positions that effectively represent a differential. In this context, it appears 11,638/07 Law and Law n 11,941/09 whose objective was to not only offer a change in the structure of the countable demonstrations, but to search a bigger confidence of the investors and analysts that they see, in the archaic national accounting, one of the justifications to apply a discounting in the prices of the Brazilian corporate shares in relation to the competitors of other countries.

But all change has its two sides. What it really means to adopt a model of international accounting? It is observed here that all the structural changes make a rupture of the accounting carried through for attendance to the treasury department now to take care of the society of ' ' stakeholders' '. It leaves to have the mere fiscal approach to take care of to the different involved collaborators in the enterprise activities, are they in the internal or external scope. They have more transparency and leaves of being static to become dynamic. In the vision of this boarding, all the enterprise management will be come back toward the future. In the truth, the new countable model of representation of the reality must be perennially worried about the future unfolding of the FCA (ambient critical factors) and about the future that is being ' ' moldado' ' through the current decisions.

American Economy

This is undoubtedly adversely affect domestic demand in Mexico. Thus, restrictive monetary policy is affecting more to economic activity that inflationary pressures. And if the question were the only problem of inflation, industrial activity fell unexpectedly by 1.2% during the month of May. This was the result of the sharp decline in the mining sector and the fall in construction sector. The market had expected an increase in activity of around 0.6%.

The Mexican economy is slowing as a result of lower demand for its products from the United States (the country's largest trading partner), which has slowed its pace of expansion. In the first five months of 2008 industrial activity in Mexico grew only 1.4%, this being the weakest performance of the last five years of the economy in the first five months of each year. There is concern in the corporate sector in Mexico. But the major Mexican companies, while continuing the evolution of the Mexican economy with some concern, are also concentrating its efforts on expanding into other countries, including Brazil appears as one of the most attractive. According to the site "American Economy", is currently producing a second wave of purchases by Mexican companies of Brazilian companies (the first was produced in the 90s). What is happening clearly explains Pedro Hernandez, lead partner of PricewaterhouseCoopers Transaction Services in Mexico: "The companies that are emerging, and are leaders in the Mexican market, making it difficult to grow here at a low double digits … I do not where there is much to move.

Currency Euros

By: Present economy in Mexico Normally, each zone of the Euro the problems of the Member States currencies in Euros with a national design, on the one hand. But at the beginning of 2012 all the countries of the zone Euro they will emit a single commemorative of 2 Euros circulation with a design common in the national face to celebrate 10 years of tickets and currencies in Euros. Esteem that about 90 million these currencies will be put in circulation. Near 35,000 people they voted in a contest in line to select the winning design of a selection of five, that had been preselected by a professional jury after a contest of design between the citizens of the zone of the Euro. The winning design (to see left) symbolizes the way which the Euro has become a true global actor in the last ten years, and its importance in the ordinary life of the people (represented by the town in the design), the commerce (the boat), industry (the factory) and energy (central of Aeolian energy). The design was created by Mr. Helmut Andexlinger that is a professional designer in the House of the Currency of Austria.