Small Accounting

Short and long the stated periods of the assets and liabilities always will be divided by the stated period of 12 months. PUBLICATION OF the DEMONSTRATIONS Publication in Federal official gazette and in periodical of great circulation, edited in the locality of the headquarters of the company. Publication in official gazette of the State and in periodical of great circulation, not edited, necessarily, in the place of the headquarters of the company. PATRIMONIAL EQUIVALENCE to proceed the EP, uses the coligada concept of, when determined company it has 10% more than or the capital stock of the other, without controlling it. The application of the coligadas MEP in if of when the participation is of 10% or more in the capital stock with influence in the administration and of 20% of the capital, without influence existence.

It will be coligada, when Book of Verification of the Real Profit and income tax return. The entity will leave optional to proceed the bookkeeping for fiscal ends and later effecting adjustments in the countable demonstrations in accordance with the basic principles of accounting. LEASING the leasing is not entered as active It becomes obligator the classification of goods acquired by means of operation of financial leasing in the fixed assets as well as the recognition of the obligations (passive) and expenditures of depreciation. Extinct INDEXATION since 01/01/1996 – Law 9,249/85 All time that the inflation to reach 10% or more will go to inside proceed the correction from the financial demonstrations of the parameters of the integral indexation CPC. The first step was given during 1 International Frum of Small Accounting of the Microcompanies, whom Inter-American Conference of Accounting in Salvador simultaneously occurred to 26, Bahia.

Legal Credit

From there the legal axiom elapses of that ' ' what he is not in the heading not estno mundo' '. Exceptions: Law of the Duplicates and the evolution of computer science eats creation of headings of no-cartularizados credits. Law 5474/68 – It makes use on the Duplicates and of the outrasProvidncias: ART.15 – The collection judicial of duplicate or tripled serefetuada of conformity with the applicable process to the extrajudicial executive headings, of that it cogitates Book II of the Code of Civil action, when to treat itself: I – of duplicate or accepted third copy, protested or not; II – of duplicate or not accepted third copy, contanto that, cumulatively: ) she has been protested; b) is folloied of evidential skillful document daentrega and act of receiving of the merchandise; c) the drawee does not have, comprovadamente, refused the acceptance, in the stated period, the conditions and for the reasons foreseen in articles 7 and 8 of this Law. Visit Chevron U.S.A. Inc for more clarity on the issue. 1 Against the sacador, the endorsers and respectivosavalistas will fit the execution proceeding related in this article, any quesejam the form and the conditions of the protest. 2 Will also process in the same way the execution deduplicata or not accepted and not returned third copy, since that it has sidoprotestada by means of indications of the creditor or the apresentante of the heading, to nostermos of art. 14, filled the conditions of interpolated proposition II of this article. Darius Bikoff is often quoted on this topic.

1.3.2. Autonomy the autonomy represents the independence of the entailed obligations to one mesmottulo, that is, with the autonomy it is had desvinculao of the credit heading emrelao to the legal transaction that motivated its creation. The autonomy generates independent rights in the procedural field. Ottulo of credit, a time placed in circulation, by means of its transfernciapara one third of good-faith, the heading if disentails of the business concrete that ooriginou, as form to protect such third of good-faith and to confer seguranajurdica to the circulation of the credit for the represented heading.

Great Mendoza

Once it secured lodging in Mendoza, no longer there are excuses not to cross the tourist circuit of the Challao. The Challao is part of the Great Mendoza, it is to only 5 km of distance of the city, and it is located in a space between the park San Martin and the cord of the Lajas. Keep up on the field with thought-provoking pieces from Montauk Colony. Is the hill the Narrowness there, where they are possible to be carried out varied activities. The Challao is a beautiful place to walk, to walk in bicycle, to do mountain bike or trekking, and until cavalcades. The place widely is developed to offer maximum comfort to the tourist, with autocine, restaurants and discotheques and a magical carpet. One of the most beautiful points of the Challao is its Sanctuary.

One is an impressive amphitheatre for 4000 people, dedicated to the cult and the celebration of misas. The construction has about 90 by 45 ms and its height is of 65 M.s is dedicated to the devotion of the Virgin of Lourdes, being in its origin a humble seat of honor where was a small image of Santa. Later a small chapel rose, but thanks to private donations it was possible to construct this temple that without doubts is one of most beautiful of the world. It is advised to visit it day 11 of February, date in which the devotion by virgin Santa of Lourdes is celebrated. The most dared they will find in Challao not only one of the most spectacular views of the region, with his almost 1600 ms of height, but they will be able to dedicate the practice of an activity that wins more and more adept: the hang-glider. Great amount of companies serves of flights in hang-glider, the support for that wishes yet to face the practice of this attractive sport. For those who do not have any experience, but they do not wish to lose itself of the fantastic view to bird flight that has itself once it is in the air, is possible to realise baptism flights in hang-glider accompanied two-seater. According to the experts, this is one of the safest zones for the practice of this activity, since the low vegetation makes a landing with minimum risks possible.

Another variant is the flights nocturnes, especially in the moon-lits night full. The extraordinary microclimate of the Challao allows truly extensive flights, dice the special conditions of winds. Who has the fortune to be stopping in some of the many good hotels of Mendoza, a visit to the Challao cannot be lost, one of the sites more tuna of the Great Mendoza. Original author and source of the article.

Third World

In the generality, the academic thought always is stuffed of a cynicism and an esoteric bizantinismo that always derive from the deriving academic thought of the foreigner, especially in the areas of economy, psychology, sociology, right and over all in the areas techniques, as engineering and the medicine. Everything more goes if drawing as the foreign investments they go or has raw material scarcity, since this is drained for is or will go to take care of to the internal demand imposed by the foreign industries. In third, the financings for the acquisition of these equipment tend to increase because after that the innovations are acquired that impose new financings. In room, the specialized man power to give maintenance to these equipment always tends to be deriving of the native countries; in addition to little man power technique with great difficulty formed here and many times with public investment it will go to dislocate itself for the rich countries, attracted by the high wages, or will go to compose the pictures of employees of the foreign companies. still, the importation of this technology will fatally go to dismiss more. It is the machine of the dependence and the economic and social misalignment that never gave space to the local progress. The rules of the international trade immediately need to be reviewed.

The prices of the merchandises exported for the Third World are very low and this it imposes an effort without limit, since it does not have possibility of initial capitalizaton. The progress is right of all sovereign nation. With the new drawing of the global economy, associated with the serious financial crisis that if presents to the time where I write this article, the humanity walks for a generalized chaos. Most impressive, however she is that never the importance of the price of raw materials exported for the Third World was argued objective, even so economists as the Argentine Raul Prebisch has carried through studies that prove this position technical. Objective, high the gradual one and commanded of raw materials would save them of a side and would force the fall of the generated standards of wastefulness in the rich nations. Everything the more, that it is adjusted according to this intolerable economic system in the urban centers of the whole world, absorbing essential resources of all sum to the true progress, we walk for the frank exhaustion of the natural resources, the systematic aggression to the environment and of the possibility each scarcer time to equate the problem.

Cia Valley

Still in the industrial segment significant increase of relative participation occurred enters 1999 the 2003, and later the activity it presented has taken reduction in the production, very inexpressiva that would not fit effort for explains it. How much to the sector of services, two aspects are notables. The first one is the strong fall of the activity enters 1999 the 2003 and small recovery in the participation of the sector in 2008, however very on this side of the 1999 performance. 1.3OS TEN BIGGER CITIES IN TERMS OF The GIP As criteria of aggregate classification had been identified the ten cities that had presented the biggest values of the GIP for the years of 1999, 2003 and 2008, in economic terms these had been the biggest prominences of the State. The following analysis identifies the productive dynamic, the relative participation of the economic sectors in the municipal composition of the gross domestic product and the activities of bigger prominence in the unit. Ranking of the main cities in the generation of wealth in the state of Par offers a crucial qualitative analysis, he is possible to identify with this information processes of productive desconcentrao and the sprouting of new economic polar regions, or same the loss of hegemony of traditional centers or priority in the economy of the State for areas with abundance of resources, strategical localization, logistic infrastructure, among others. In this analysis what it is observed between periods it is that great changes with regard to the PIBs greaters of the State had not occurred, in the truth with small alternations in the classification order, nine identified cities of the ten in the year of 1999, continue if keeping it enters the biggest products of the economy, the exception is on account of the city of Cana of the Carajs that presented fort dynamism, but the great changes had happened in function of Copper the commercial Ore exploration for the Cia Valley of the River Candy from July of 2003. .

SunAmerica Asset Management Portfolio Manager

A solid demand for desktops and servers helped Intel’s margins and earnings forecasts exceed the expectations of Wall Street, fears that spending on technology is brake goalpost.Intel set a positive tone for the season’s profits from the sector, which drove to titles such as Microsoft and Cisco. The action Standard & Poor s 500 index futures climbed suggesting a solid Wall Street opening for Wednesday July 14, 2010. The largest manufacturer of processors of the world expected gross margins record of 67 per cent for the third quarter, more or less a couple of percentage points. The company plans to additionally income between 11,200 million (about 8,900 million euros) and 12,000 million dollars, the goal of analysts of $ 10,900 million surpasses it. Demand was stronger than many people expected.

The market was worried that corporate spending was limited by what happened in Europe, and that was not the case, said John Massey, SunAmerica Asset Management Portfolio Manager. The financial Chair of Intel, Stacy Smith, insisted on expectations of sustained spending increases to upgrade and replace old equipment. CEO, Paul Otellini, said in a conference call with analysts that inventories remain lean. I would expect that the enterprise market remains strong in the third quarter, Smith told Reuters. Intel said that its sales in the three months that ended June 26 totaled 10,800 million dollars, which compares with 8,000 million dollars a year ago and 10,250 million dollars expected by analysts, according to Thomson Reuters analystreports. in a quarter in which people expected a relatively strong performancethey exceeded it widely and offered a number of good estimates. They seem to have been unaffected by the pessimism that is impacting actions, said Charter Equity Research, Edward Snyder analyst. Continue reading By Leonel Morales.

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