First International Congress

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. Gain insight and clarity with Richard Blumenthal. 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). 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.

European Union

The President and the Vice-president are elect for a mandate five year, by means of the direct vote of the population. Case none of the candidates gets the majority absolute, the National, composed Congress for the Chamber of Members of the house of representatives and the Chamber of Senators, whose representatives are elect in the general elections, carries through a voting more enters the two voted presidential candidates through the simple majority. The President of the Republic can be reeleito, but she cannot assume two consecutive mandates. Learn more on the subject from Joyce Banda. The commercial agreements of which Bolivia is part, are the following ones: – Law of Andean Commercial Promotion and Eradication of Drogas (ATPDEA1), granted for the United States; – Agreement of Economic Complementation with Chile; – Andean Comunidade (CAN), Zone of Free Commerce with the Equator, Peru, Colombia and Venezuela; – Common Market of Sul (MERCOSUL), Agreement of Economic Complementation with Argentina, Brazil, Paraguay and Uruguay; – Treated to Livre Comrcio (TLC), Agreement of Economic Complementation with Mexico; – General System of Preferncias (SGP), with the European Union; – Latin American Association of Integration (ALADI), Regional Agreement of Opening of Markets for Bolivia; – Agreement of Tarifrias Preferences with Cuba in the landmark of the ALADI. 2,2 DESCRIPTION OF the RELATION BETWEEN BOLIVIA AND BRAZIL IN the YEAR OF 2006 the President of Bolivia, Evo Morales, assumed the position in 2006 and in May of this exactly year, announced the nationalization of the oil exploration and gas. Through this announcement, it commanded the occupation of the fields of production of the foreign companies in the country, between them the state Petrobra’s Brazilian; thus it informs the Periodical Leaf of So Paulo (2006). The reasons of the nationalization can be found in two factors in agreement Carra (2008), the first factor are that the popularity of Morales was in fall at the beginning of its mandate and with the objective to create a bias of hope capable to in common join the bolivian population in an objective, decreed to the nationalization of the exploration of the oil and gas of Bolivia. .

National Public Administration

In the stages prior to these times is officially launched, with the concept of “community development”, then incorporated the concept of “social promotion.” Along with the restoration of democracy in 1983, came the concept of “food security” exercised through the National Food Program (PAN). The current national administration launched with the Bono Solidario, quickly moving to EU social policies (SO PO.. CO), and is implementing the Federal Solidarity. Get all the facts and insights with James Donovan Goldman, another great source of information. At a theoretical level began to shuffle concepts like “local development”, “agro-polis”, “small productive projects” or micro enterprises. All these contributions (the list is not exhaustive) theoretical or practical are valid, but insufficient. EI meaning here assigned to political economy, is similar but distinct and complementary to any public or private initiative aims to contribute to solving the problems of everyday living of families. We are committed to the education system and media as promoters of Home Economics. Take, for example, National Public Administration.

Even streamlined remain in orbit: Radio National, Argentina Television Color; Telam News Agency, Official Gazette of the Republic of Argentina, the National Teacher of Home Economics (Higher of Field Current), a teacher training area, the National Education Council Technology (now: responsible for agricultural education and the Institute for Fisheries Research and Development. centers are also official documents, relics of, few previous publications valuable practical and simple diagrams on the subject at hand. A proper institutional links stable between these or other instances could generate Contents alluding to spread by the official media which is likely to voluntarily join private media.

Market Fluctuation

At the first moment, between July and September of 1994, she was characterized the adoption of a regimen of pure fluctuation. The excess of international liquidity sobrevalorizou the national currency in detriment of not the intervention of the Central banking in the tax. After this period the Central banking starts to intervine in order to keep the fixed tax of exchange to the platform of 0,84 for US$. In March of 1995, with the supply of reserves drastically diminished, due to contraction of the international liquidity, the Central banking is obliged to devaluate the exchange in 5% and to leave then is adopted a broad band of fluctuation for the national currency. A miniband inside of the broad band was established and from the Brazilian currency she starts there to suffer sporadical depreciations in what she was come close to a system of sliding band, characterizing the third phase of the exchange politics. Finally, in October of 1995, a new flexibilizao of the regimen characterizes the fourth phase of the politics, phase this of would be unchanged until the exchange crisis in January of 1999. The depreciations start to be systematic in the order of 0,6% to the month, tracing an almost linear trajectory of the exchange tax. Moreover, the fluctuation interval, that is, the amplitude of the band, also was being gradually increased.

It can be said, then, that the adopted system starts to be of a rastejante band (MODENESI, 2005) the PERIOD AFTER REAL AND the FEAR TO FLOAT With the abandonment of the exchange bands, Brazil starts to adopt the system of floating exchange. As some authors this age the inevitable way and that until he was beside the point delayed (SOUZA, 2005). We will not analyze in this work what he was known as ' ' fear of flutuar' ' (to fear of floating), however, the simple communication of that from now on and until the current days, Brazil comes if being valid a dirty fluctuation, almost rigid, it explains in part this phenomenon sufficiently argued currently.

Adoption Exchange

2,2 HISTORICAL DESCRIPTION OF the PREVIOUS PERIOD To the ADOPTION OF the INFLATION GOALS the system of inflation goals is a regimen that had beginning in the year of 1990, in the New Zelndia. Later, innumerable countries developed and in development had also adhered to the goals, as, for example, Canada, Chile, the United kingdom, Australia, Spain, Republic Czech, Poland, Norway, Peru, among others, as if it can verify in Table 1. Brazil started to adopt this regimen, in 21 of June of 1999. Table 1: Period of Adoption of the Regimen of Goals for the Inflation in the World Source: Central banking. Of 1995 the 1999 Brazil, used as monetary politics the regimen of exchange bands, that had as characteristic ' ' anchorage cambial' ' was constituted of two elements keys of the combat politics the inflation: effective valuation of the tax of exchange and rise of the degree of external opening of the economy. For Seabra (1998, P. 204) the regimen of exchange bands was definite as: A regimen of exchange bands can be defined as being an interval inside of which the Central banking this compromising in keeping the tax of nominal exchange.

Although in the practical one superior band adopts itself inferior band (therefore, regimen of bands? in the plural one), an exchange regimen can establish only one band or a limit for the exchange tax. The system of exchange anchors had as objective to contain the inflation. For this, he was used a mechanism of economic policy through which the government fixed the exchange tax aiming at to reduce the increase of the prices. In general, the quotation of the local currency was fixed in relation to the reference currency, as it happened, for example, with the Real front to the North American Dollar at the beginning of the Real Plan. This was the instrument used for the Brazilian economic team until the year of 1999, when US$ 1 started to be valid R$ 1.21, tax defined for the conversion.

Amaznia Development

From then on, the extrativistas reserves had passed to be considered as new paradigm of development for the Amazon region, receiving support from an ample front of not-governmental organizations, university, institutions of research, and agencies of development inside and outside of the Country, as it certifies the IBAMA (online): ' ' The Extrativistas Reserves are territorial spaces destined to the auto-sustainable exploration and conservation of the natural resources you renewed, for extrativista population. In such areas it is possible to materialize the sustainable development, balancing ecological interests of ambient conservation, with social interests of improvement of life of the populations that there habitam.' ' Although the contrary opinion of some analysts, is necessary that if it clarifies the denomination ' ' Extrativista' ' for these reserves, therefore the same ones are not created only with this objective. In such a way, the extrativistas reserves can be considered as reserves of development supported, in which based economic activities in the extration of products of the forest, in agriculture, the creation of domestic animals, as well as in the industrialization of these products, can be developed since that if it takes care of to the criteria of support and social return, as suggest professor Antonhy Anderson ' ' For constituting productive activity adjusted to the natural conditions of considerable extension of the Amazonian surface, the auto-supported extrativismo makes of the extrativistas reserves an adequate and modern form of occupation of these spaces and one of the alternatives to the deforestation in the Amaznia' '. Of the economic point of view (with undeniable social consequences), therefore, it searchs transformation of a dependent economy of the extrativismo for another basing on agroflorestais systems. However, the proposal of modernization of the extrativismo faces problems and considerable obstacles to surpass. It has skepticism and expectation. Cultural aspects economic they hinder that the populations Amazonian countries perceive ecological the economic potential to them of the extrativismo in the region. .

Constitutional Emendation

Retirements in the Judiciary one and the Legislativochegam, the average, R$ 14 a thousand. It would be a value total just, case this nofosse defrayed by the collect of contributions of workers with rendaentre average and low. Ahead of the current circumstances and the complexity of the subject, everything leads to believe that in few years probably containment with the intention of if preventing the total esvaziamento of the resources will have to be taken medidasde social daseguridade. Today, the limit for the retirement for Instituto Nacionalde Seguridade Social (INSS), contributing for the maximum ceiling of 354,00 R$ porms, is of R$ 3,218, 90, taking in consideration a worker who keeps professional suasatividades until the 65 years, situation that it would isentaria of the dofator calculation previdencirio gift in the current legislation. , One minoriade evidently diligent obtains to fulfill the requirements mentioned for desfrutardesse limit in its retirement, when compared with the enormous number decontribuintes that, in its great majority, they are wage-earning.

The Constitutional Emendation n 41 also innovated of maneirabenfica for the public coffers, but unusually of form prejudicialcontra the pensioners. From 2008, the pensioners had come back to have in seusproventos referring debits to the contribution toward the social security. That is, they had started to pay again for what they had conquered with contributions durantetoda its professional life. A double contribution is had here. Confiscontido of the revenues of the pensioner to help to finance, for example, osaltos unemployment indices which provoke a considerable reduction in nvelde prescription collection. In order to retake the balance between the combenefcios expenditures and the collection of contributions in the regimen of the public welfare, oGoverno acts increasing the value of the contributions and diminishing the dosbenefcios values, beyond making it difficult the possibilities of precocious retirements, saved in the cases of permanent invalidity. In other words, today trabalhadorprecisa in such a way to contribute more as well as to work more to retire maistarde.

Federal Constitution

. Term introduced for Antonie de Montchrtien in 1615 and used for the study of the production relations enters the three main divisions of the bourgeois society: the capitalists, the proletarians and the large estate owners. From the displayed one above, Classic School will be given to prominence to the thought of the Classic School in special Adam Smith.2 FisiocratasO classic Liberalism is an ideology that defends the maximizao of the individual freedom by means of the law and right of action. It advocates a society characterized for the free initiative, where the State does not have> 1790), author of Assay on the wealth of the nations laissez-faire, to laissez-passer, laisser-vivre Rocking of the Neoliberalismo, considers that the neoliberalismo is a radicalization of economic liberalism. It is a set of practical and ideas directed toward the construction of an absolutely free society of state interferences, especially in the economic field, also regulating. After terms seen the thought liberal, more specifically of the fisiocrata Adam Smith, we will analyze Article 170 of the Federal.3 Constitution Analysis of article 170 of the FederalO Constitution Brazilian liberalism meets contemplated in the Federal Constitution, although the beddings of the State to be of the Welfare state (articles 1, 3 and 5), however article 173 of the Great Letter establishes limits, as much in what it says respect to the ample freedom, imposing to them controls, as in the case ofthe participation of the State in the economic domain. In> verbis: Art. 1 the Federative Republic of Brazil, formed for the indissolvable union of the States and Cities and the Federal District, consists in Democratic State of Right and has as beddings: IV – the social values of the work and the free initiative; Art. 3 basic objective Constituem of the Federative Republic of Brazil: I – to construct a free society, solidary joust and; III – to eradicate the poverty and the marginalizao and to reduce the social and regional inaqualities; IV – to promote the good of all, without preconceptions of origin, race, sex, color, age and any other forms of discrimination.