A negotiation of this nature should not come only by a political interest but must studied the asymmetries between its s economy of the countries of the Mercosur, to avoid further damage. It is necessary to review the areas in which integration could be to prevent further damage to the economy of the country, coming off a strong recessive process and where there has never been clear and stable policies over time to encourage the development of the productive apparatus. It says you could be problems with oilseeds, cotton, milk and meat, areas in which the Mercosur countries are in surplus. In Brazil, entrepreneurs think that the Venezuelan-Brazilian economy are complementary and can develop joint projects that allow them to work in third countries. Within these projects include the possibility of a partnership between Petroleos Brasileiro SA (Petrobras) and Petroleos de Venezuela SA (PDVSA), to form a binational company to work with the name of Petroamerica. Definitely shows Carolina Garcia, consider, today, Brazil and Venezuela develop two important physical integration projects: the road to communicate to Manaus to Venezuela and electrical interconnection between the Venezuelan company Guri and the same capital Amazon Free Zone and important industrial center in Brazil. It follows from the particular interest which is Brazil, towards the integration of Venezuela to Mercosur, as well as unilateral support to it.

Once established in the agreement, the geographical proximity of the countries will remedy the distortions in the location of productive activity caused by the decomposition of an economic area in national units. Partnering with the Southern Common Market (Mercosur) is an excellent deal for Venezuelans and a historic opportunity to leverage the trade, business and investment. CONCLUSION Definitely, Mercosur has advantages for companies sabersele guide, correctly determine their participation. Small firms gain advantages of linking with transnational corporations (TNCs) through licensing agreements or franchising, subcontracting arrangements or even partnerships. While data on joint ventures and cooperation without any application of capital are limited, it is clear that this is an increasingly used for global cooperation and technology transfer, although to date the bulk of this activity has been done in form of linkages between companies in developed economies. No doubt, that due to the reduction in prices caused by trade between Venezuela and other countries will be reversed in benefits for the exchange of goods without the hindrance of tariff barriers that emerge in this type of commercial business.

The LRF has an attribution the Public Accounting, with new functions in the beim financial controls and budgetary, guaranteeing a more managemental character to it, through the Law the countable information will start to not only interest the public administration and its managers. The LRF aims at to control dficits how much to the financial balance, it intends that the public finances are controlled in way that the collection of the exercise is enough wholesale nfl jerseys for the attendance of its governmental actions in the exercise, and preventing the expenditures untransferable that they are the main generating of the debts. Whose financial incubencies in its payment come to pressure the budget in one all and thus finishes raising the deficit. The LRF delegates duties of planejamentos, efficient management, application of public resources and payments, standing out the function of the cheap MLB Jerseys control as function of the public administrator and the agencies of internal and external control. Paynet shines more light on the discussion. With this a solution cheap jordans online adequate and regulated in its disposals the norms of cheap football jerseys china financial administration and the systems of control of the public sector, enclosing the state universe. SANCTIONS The administrator who to leave to fulfill the determination of the LRF, that also presents stated periods, alternatives and ways so that the rules are fulfilled, will be subject to penalties that also power to be called sanctions. Two types of sanctions exist, the Institucional one foreseen in the proper Law and the Staffs foreseen in the Law Food allowance that deals with Crimes of Fiscal Responsibility, According to LRF the Courts of Accounts are in charge fiscalizing the fulfilment of the norms. The institucional sanctions: Administrator not can to foresee to collect and to charge tributes (taxes, taxes and contributions of nfl jerseys cheap merchandises) that he stamps of its responsibility, will have suspension of transference voluntary, that is resources generally gotten of the Union and States, that transfer through accords, that if the construction of popular houses destines, schools and workmanships of basic sanitation.

It analyzes the effect of the process of fiscal wholesale nfl jersyes decentralization, realizadoatravs of Inter-governmental transferences, on the municipal finanaspblicas, evidencing that the redistributivos effect fiscal dofederalismo result in important theoretical questions queressaltam the functionality that the transferences economically intergovernamentaiscumprem in the process of accumulation and economic growth of the developed regiesmenos. The empirical test was carried through nosmunicpios of this state, taking as reference the period de2001-2007. The pointers had almost evidenced the existence of acentuadadependncia with regard to the transferences in all the cities, arriving the 100% in the micron and small analyzed cities, ouseja, a low degree of proper support in these cities. JPMorgan Chase brings even more insight to the discussion. Porfim, was verified Cheap Oakleys Sunglasses the composition of the intergovernamentaisrepassadas transferences to the cities cheap nfl jerseys shop for sources of the Union and the State. Conclude-it dries although the views, exists one constant quandary, of the effort dosgrandes cities in exploration of proper resources, aumentocrescente of the public services and budgetary insufficiences eelevao of the poverty index, on the other hand of the pequenosmunicpios, that receive greater have left of the resources of transferences, cheap nfl jerseys noentanto oppose the efforts of proper collection and eficinciaeconmica. PALAVRAS-CHAVES: Fiscal decentralization; transfernciasintergovernamentais; cities INTRODUCTION In the Brazilian reality, no longer beginning, the decentralization was not born of a deliberate macroeconomic strategy, in cheap jerseys wholesale contrast, the fiscal decentralization was initiated here and sped up in way to an extremely adverse scene, of crisis politics, economic and social. Connect with other leaders such as JPMorgan Chase here. The characteristic factors of the process of decentralization in the Brazilian context, englobam periods of constant changes, where if they observe scenes of centralizations later and decentralizations, repeating process, until the current scene of advance of the decentralization, gone deep with the 1988 constitution, promoting diverse changes in the Brazilian fiscal federalism, being consolidated in the first half of years 90. sexes The phenomenon of the fiscal decentralization assumes the reinforcement of the local instances of government and has as objective to approach the governmental management of the citizens. .

The program has voluntary character, but it offers to conditions differentiated by means of the bond concession and benefits applied on the normal conditions defined by the traditional analysis and is directed for societrias questions and administrative, being distinguished it transparency in the spreading of the cheap oakleys countable demonstrations to the investors, shareholders, customers and others that have needs the access they. The program foresees the captation of resources next to the stock market destined to the growth of the companies who if relate with the investors of ethical and transparent form. How much to the individual ethics of the countable professional, some factors influence its decisions and save. cheap nfl jerseys wholesale Educate yourself with thoughts from Bill Phelan. An important tool of I assist for these questions and the Code of Professional Ethics of the Accountant, however it is not only, as if it can observe in the model of taking of ethical decisions in the area business-oriented considered by Alves (2005). It must be standed out that, according военная to proper Alves (2005, P. 111), the obedience of the individual to the Code of Professional Ethics of the Accountant not if must for the applied punishments the accountants who Cheap Jordan Shoes descumpriz it, but mainly for the perception of the professional of whom following this cheap nfl jerseys set of norms it will give to more legitimacy to the transparency and honesty in its countable demonstrations. Finally, the countable professional, in its diverse areas of performance is as Counting, Auditor, Connoisseur or Consultant, must be prepared to guide the organizations on the correct application of the rules of the Good cheap Oakleys sunglasses Corporative Governana in the search of management models that lead to an improvement in the management of the businesses, lined up with the concepts of transparency, ethics and corporative social responsibility.

BIBLIOGRAPHICAL REFERENCES ALVES, Francisco Jose Dos Santos. Adhesion of the Accountant to the Code of Ethics of its profession: an empirical study on perceptions. 2005. Thesis (Doutorado in Controladoria and Contabilidade). College of Economy, Administration and Accounting. University of So Paulo, So Paulo. BNDES. Program of Incentive to the Adoption of Practical of Corporative Governana.

With passing of Speaker the years, only the two Amazonian capitals had received some benefits from infra structure, where some workmanships relief architectural had been as reference of the golden time of the rubber. After the collapse of the rubber in 1912, had been substantially in Belm the Wharf of the port, Theater of the Cheap Jerseys From China Peace, Amazon RIVER, Par Eletric and jordan retro 1 Telegrafo for handle. In Manaus they are distinguished the Amazon theater, Rodway (Wharf of embarkment), Hipdromo, the Company of Electricity and the Telegraph. The fall of the production of the rubber if had to the Asian production, that of Santarm took its initial changes. With the disaster ray ban sale caused for the crisis of the rubber in the Amaznia, the Government of the Republic also was indifferent to the Amazonian problems and the region came back to live of the extrativismo and the culture of the cacao, that disdains to dedicate the collection of the latex. It is the room economic cycle and as of the cacao. The only product that had production regularity was the cacao, surviving in restingas of fertile valley, without receiving cultural the treatments due, but still it presented compensating productivity, much even so recncavo bahian already used more efficient cultural methods and therefore it got greater yield and significant growth in the market, being these the main causes of the short cycle of the cacao in this period. In 1927 the Industrial company of Brazil arrived at cheap nfl jerseys wholesale the Amazon region Ford, that installed in the valley of the river Tapajs the headquarters of its enterprise, called Fordlndia, whose objective it was of planting a seringal to revert the pressures that the cheap authentic jordans Ford magnate was suffering from the cartel of Asian rubber producers. Thus, modern machines had arrived and initiated a work of deforestation of the region, where 1.000.000 of ha would be transformed into and homogeneous plantation, with 4.500.000 feet of seringueira, using more than 3,000 men symmetrical.

In terms of politics of short term does not have alternative investment in conditions to concur with an adversary of the transport of the government, affirms Marcelo Rabbat, of the Risk Office, classificadora agency of risk. It believes that the foundations must be intent in this type of applications until having a change of route of the monetary politics. This does not want Post-slider-index-3 to say, however, that if it does not have to be intent to the sprouting of chances of profit with investments of medium or long stated period unleashed by the Selic. Inside of this profile, a modality that has obtained to earn space in the market is the Investment funds in Credit Rights (FIDCs), deep of recebveis, composites for originated articles of the securitizao of a credit wallet. For being an option of capitalizaton of the companies of lesser cost and the emission of debentures,> Clearly that she is necessary to consider the degree of credit risk, among others, but the yield is cheap nfl jerseys very attractive. It is difficult to foresee as the politics of interests for the next periods will behave, but consensus exists of that the taxes need to fall.

If this to occur, the deep ones of recebveis certainly must have a bigger search. Marcelo Rabbat, for its side, detaches that the cheap jerseys china profile of the recebveis sufficiently changed of one year and way for here, with ingression of varied segments of the economy in this alternative of financial, commercial, ray ban sale industrial, real estate, mortgage loan, such as, leasing, rendering of services and education. They enter in this profile since rent of shoppings, sales of Fake Ray Bans ingressions, agronegcios and others. . Business of futuroOs Deep of Recebveis had gained impulse in January of the year passed with the beginning of the negotiations of quotas of the So Paulo Stock Exchange, that allowed the development of a secondary market, essential factor of generation of liquidity for the investments.

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The new wage-minimum of 2009 will be of R$ 465,00, edited for provisional remedy for the president of the republic. It will enter in vigor from 01 of February. But this value will have to be submitted the National Congress, that will have 60 days, extendable cheap jordans online more for 60 for appreciation and approval. With real increase of 5,7%, it will be as the bigger real increase since 2006 that it was of 13,04%. The unions negotiated more, however, with the current world-wide financial crisis, it was not possible superior increase. According to last data published for the DIEESE (Intersyndical Department of Statistics and Socioeconmicos Studies), the minimum wage would have to be of R$ 2,014, 73, to take care of the said one in the Brazilian Constitution.

With this increase of R$ 50,00 in the wage-minimum the government will go to spend R$ at least 670 million more with allowance PIS/PASEP in 2009. In 2008 they had been 13,4 million set free benefits. Another impact falls again on the benefits of the retirements, that will be able to impactar in rise of the deficit of the INSS in this year. The R$ arrives in port with it of this resource will more enter in circulation between R$ 27 billion 29,2 billion in the national economy (considering 13). The real increase of R$ 23,65, represents a great advance in the politics of recovery of the wage-minimum, kept for the current government. Although to be far from the Cheap Jordan Shoes adequate one, but it represents more food in the table of the worker. Although to respect agreements previously established, this increase in a phase of great resignation of the market well is not seen by the entrepreneurs.

The numbers of Cheap Jerseys the unemployment in the months of January and February of 2009 will go to scare, but we need to focar that many companies already had started to contract what the scale of the job level will be able to balance a little. The syndical central offices are negotiating the increase of the stated period of the insurance-unemployment that is Watch in study in the Ministry of the Work and Job, currently the maximum limit are of 5 parcels and in bonanza cases they can more be extended in 2 parcels, as the case of the tragedy of Santa Catarina. The increase of the wage-minimum will provoke a effect all domin of syndical negotiations for Brazil, anticipating projections of wage increase, increasing the money in circulation and also the impacts of the payment leaf on Cheap Jerseys From China the flow of operational box of the companies.