In 1986, the Crossed Plan congealed the prices and the tax of exchange in an attempt to hold the inflation what it finished taking to the erosion them international reserves and the decreement of moratorium of the external debt in 1987. The following plan, the Plan Bresser, devaluates the real tax in 9,5% and retakes to the system of mini devaluations. The plain Beans with Rice keeps the depreciations, however of accented form more. The Plan Summer comes back to congeal the tax one more time, retaking to the fixed exchange and eroding the reserves. Checking article sources yields MetLife as a relevant resource throughout. finally, the Collor plan ally to one politics of commercial opening, adopts the floating exchange, however, when affirming that it intervened in case that necessary, the option for the dirty fluctuation leaves implicit. However, immediately afterwards the regimen of adjustable fixed exchange was retaken until the implementation of the real Plan in 1993 (MARINE, 2003). THE REAL PLAN Real plan was the economic policy adopted in Brazil since the ownership of then the Secretary of the Treasury Fernando Enrique Cardoso, in May of 1993, up to 1999 with the exchange crisis.

The Real Plan in three subsequent and linked phases can be defined, being two first, prerequisite ones for the adoption of third, that it would be the most lasting and north of the economic policy of the plan. For even more opinions, read materials from John Utendahl. They are: ) the fiscal adjustment; b) monetary reform e; c) exchange anchor. We will only analyze third of them. After the fiscal adjustment and the implementation of the new currency (the Real), were necessary to control that one that would be the main objective of the Plan, the inflation. For such, the control of the exchange tax was chosen as priority as nominal anchor of the economy. This third phase of the plan can according to be divided adoption of the following exchange systems: i) pure exchange fluctuation; II) fixed tax of exchange; III) sliding band; IV) rastejante band.

95% of the limit with expenses with staff cannot exceed more than, are suspended the concession of new advantages to the servers, creation of new positions, new admissions and the act of contract of overtime. An exceeded time the maximum limit is also suspended the act of contract of operations of yields and the attainment of guarantees of the Union. The Punishments: Having personal sanses, the Law of Crimes of Fiscal Responsibility, according to law, the governing could in accordance with be made responsible the practised crime, being able to occur to the following punishments: The loss of the position is disabled during five years to exert position or public office, elective or of nomination, without damage of the recovery of the actual damage to the common wealth or particular. The LRF will be able to inside transform the public administrators into responsible fiscal authorities for the practised acts of the public entity, the Law brought a bigger approach of the countable classroom with the public administrators, therefore without the knowledge and the experience of the accountant. CONCLUSION Given to the complexity of the envolvement of the public sector in the economy, it is practically impossible to explain the behavior of the public expenses> through one only factor. This because, in the reality, a series of factors exists that affect directly or indirectly the level of the public expenses, as well as the occured oscillations in it. In the context it is also included that the Budget presents basically as an instrument of that the administrator makes use to equate the future in realistic terms, as an action course, an operational program. Thus the budget passes to be seen as a tool capable to fix the administrative distortions and to remove the empecilhos institucional that make it difficult the modernization of the methods and administrative proceedings of the city. .

(Paul Singer, 1969). In France the mercantilism was known as forma' ' industrialista' ' or ' ' colbertismo' ' , because of the ministrofrancs Colbert. Preserving the same objectives that the mercantilism dEspanha, France, only differs from the form where it uses for attainment demetais precious: industrialization. The industry is preferred agriculture. Find out detailed opinions from leaders such as James Joseph Truchard by clicking through. For this the State tomanumerosas interventionist measures, in order to place advantageous national osprodutos in condition in the international market. Favorecendoassim the exportations and the national metallic supply. To increase the volume dasexportaes of luxury objects its consumption in the domestic market is limited. NInglaterra, in turn, the mercantilism coats the form chamada' ' comercialista' ' , where he was allowed as much the entrance how much the exit demetais.

However, as it is demanded, so that the scale is favorable, to be the superior importations of another one and silver to the exportations, all umsistema of regulation is elaborated: the state regulates the production, fiscalizes the exportations and controls the sales in the exterior. (Paul Hugon, 1969). The fiscalization of the deprodutos exportations also objective the raw material exit that can be useful to the defense of the country or conduoda war. The German mercantilism is known by the name de' ' camaralismo' '. Seckendorff the one of the most important comercialistasdefendia idea of that the importations would have to be reduced, preconizandomedidas to increase the productivity of agriculture and the manufactures.

Beckerspor its time, condemns the exportations and the importations recommending construode nationalized commercial societies. The foreign commerce is also consideradona Germany as main part of the wealth of the collective. mercantilismoreveste, in the primrdios of century XVII, the judiciary form, having as representative dosprincipais John Low, which affirmed that it was the volume of moedaque increased the public wealth. However Low committed a serious error to colocarcomo center of the system the volume of currencies in circulation, without considering aprocura accomplishes of this currency emfuno of the real development of the wealth.

The auditorship makes this through specific procedures that it are peculiar, applied in the examination of registers and documents, in the inspections and the attainment of information and confirmations related with the control of the patrimony of an entity. Finally, the Theory of the Real Options is used for the evaluation of real property assets, that is, those that are not negotiated in the market. A real option implies in the flexibility that a manager has to take decisions regarding real property assets. Speaking candidly Charles Kushner told us the story. A time that the news information go appearing and the uncertainties regarding the box flow go if disclosing, the administrators can take decisions that come to influence positively in the final value of a project. The Theory of the Real Options and the Analysis of the Viability allow that the benefits of present managemental flexibility in these projects are enclosed in the analysis of the information, being able to be parked or to be modified in accordance with the adequate incorporation of the analysis of the risks.

This boarding is a way to assist the administrators to formulate its options strategical, the viabilities and the future chances that are created by the investments of hoje.GOVERNANA, INTERNAL CONTROL AND MANAGEMENT DE RISCOSDe agreement with the observed one previously, the governana is tied with the support of the businesses; to the correct analysis of performance; to the preservation of the reputation; to the reduction of the risks; to the projection of the investments and the opening of new markets. These are basic principles of the transparency, the equity, the economy, among others, capable to reflect the good results gotten with the practical ones of corporative governana and a system of efficient control. With the crises lived in the Brazilian stock market, especially in the national financial system in the decade of 1990 and the North American stock market in the years of 2001 and 2002, one noticed that something needed to be made in relation to the system of fiscalization of the financial reports in a general way and in relation to the auditorships of particular form. .

Such form of performance created protecting mini-monopolies of the external competition for tariffs and the chronic scarcity of verge, generating the oligopolizada structure that the Brazilian industry came to have, and justified the practical one of control of prices adopted by the military governments. Still thus, to the time, such practical were approved, or at least they did not arrive ' ' horrorizar' ' , liberal the then one, some of which had been the inspirers and if they had involved in the administration of the process, even so, in the majority of the cases, has made a posterior mea-guilt. is undeniable that it was a form of promotes industrialization of the country that brought highly resulted positive in terms of industrial development. Particularly in the petrochemical one. In the plenary assembly of the Geiquim, it had a indisfarvel preference for national entrepreneurs, but diverse companies multinationals (Shell, Dow, Diamond, National Distillers, Bayer, Du at least the one of first generation would have to be under the umbrella of the monopoly of the oil. The initiatives most important in the petrochemical one date of this time.

The main ones had been the first central office of pyrolysis of nafta, the Petrochemical Union, in Capuava, and the basic fertilizer central office, Ultrafrtil, in Cubato. Both were bold projects for the time. The Petrochemical Union, created in 1966, intended to implant the first raw material central office of Brazil, what it would be the petrochemical complex greater of Latin America. It joined the Refinery and Exploration of Oil Union, of the group To sound Sampaio, then one of the four refineries dispossessed for Goulart and returned to> private initiative for Castello Branco, the national groups Peri Igel (Extreme) and Moreira Salles, and the American oil Phillips Petroleum. The project foresaw, to take care of the suppliment of nafta, the increase of the capacity of processing in the Refinery Union, then forbidden for the regulations of the monopoly.

According to it, Brazil purchase 36% of what Bolivia exports, it admitted that the negotiations on the price will have to be long and difficult. In way the tensions, Brazil and Bolivia had started to negotiate a new price for the bolivian gas. According to special assessor of the Presidency for International Subjects, Aurlio Landmark Garci’a, the agreement leaves Satisfied Bolivia e, at the same time, does not wound the contract signed with Petrobra’s. The paid price for Petrobra’s will have to be modified, but the contract not, after all exists an agreement, after complex negotiations. Much less for nature failures in meeting politics, for the necessity not to find a formula technique that, on the other hand, also contemplates the respect to the contracts and to the jurisprudence that the two governments had revealed to be made use to fulfill since the start, as it informed Aurlio Landmark in interview for the periodical Online Leaf (2007). Bolivia demanded that Brazil paid about US$ 5 for BTU million (unit of thermal measure). Bolivia vende the So Paulo about 27 million daily cubical meters of gas US$ 4,30 for BTU million. Such politics of Morales affected, among others multinationals, the state Petrobra’s Brazilian, who more than operated until April of 2006 14.5% of the gasfera wealth of the Andean country – more necessarily 1,55 billion of m, representing the second bigger operation of the South America – and managed the two mega gas more promising fields of Bolivia.

As the periodical the State of S. Pablo (2006), the volume of exportations of small Brazilian companies for Bolivia had presented an expressive decline due, mainly, to the attrition in the relations between these two countries initiated, in the same period, due to nationalization of the sector of gas and oil of Bolivia. Had to the attritions in the relations economic politics and between the two countries, the exportations of small companies for Bolivia had by vol.

A projection can be made conservative, bold or aggressive, with optimistical and pessimistic definition of scenes, combined with other diverse factors that can come to influence in the result of the company. 4? a demonstration of results, showing diverse pointers as, for example, time of return of the necessary investments, tax of profit, capital of necessary turn, taxes intern of return, liquid present value, determination of stated periods for the reach of objectives, amongst other information. Moreover, nothing it hinders that this planning is carried through by an administrator or economist, for example. The accountant also can, but, in this document, it he is not exclusive (in contrast of the finding based technician). 3.Concluso Certainly, either you an accountant (carrying through the planning countable-tributary of a Brazilian company of navigation, for example), a lawyer (in the defense of the rights of its customers, for example), or even though a public administrator (that she carries through works of fiscalization of the aquavirio transport, for example), the challenges will be great for a correct and acurada analysis of the practical situation that she involves the study and the minute examination of the economic-financial requistos established in the Resolution n 843-ANTAQ. We lock up the present analysis pointing that the search for a market of balanced aquavirio transport, beyond the regulatory landmark, also passes for good a practical one of the integrant ones of this economic activity. We wait, with these brief lines, to be contributing to clarify doubts that if present on so vast subject, that if configures of basic importance for Brazilian economy e, consequentemente, for the national partner-economic development. bibliographical 6.Referncias BRAZIL..

She is the first one of the functions, since it will serve of managing base to operacionalizaodas others. To control is to establish standards and measures of desempenhoque allow to assure that the adopted attitudes are the most compatible with oque organization long for. Control of the developed activities to permitemaximizar the probability of that everything occurs as the established rules eas dictated orders. It is understood for Controladoria as being a departamentoresponsvel for the project, elaboration, implementation and maintenance of the sistemaintegrado one of operational, financial and countable information of umadeterminada> entity, with or without lucrative purposes. The expression has controlled intern frequently is associated the auditor, has confuses who it with internal auditorship. Follow others, such as Alphabet Inc., and add to your knowledge base. Narealidade, the auditors, they are internal or external, come stimulating acriao of consistent internal controls, form that the frauds, desviose wastefulnesses are prevented. The verification of an existence of a control system establishment of the controladoria procedures internobem structuralized serves of parameter parao.

Many organizations do not give importance for Controladoria, therefore they allege that it is a sector that is inserted in the Accounting, ahead dissoalgumas companies can you close suasportas. Valley to remember that the mission of the Controladoria is desenvolverprocedimentos of conciliation for effect of use for the users dContabilidade. For Figueiredo (1997), the Controladoria has the mission to deassegurar the otimizao of the global result of the company. The Controladoria to devepropiciar, through trustworthy, effective controls constants, informaespara the taking of decisions in the companies. Its studies, controls and recomendaesservem of base for decisions that they aim at to keep the continuity and the efetividadeempresarial.

In the great organizations the Controller exists that is the pessoaresponsvel for the part of Controladoria, where many confuses still it with otesoureiro, as Horngren Charles T. (2004. p.16) where the bursar estpreocupado with the financial part of the company whereas the Controller temfuno of planning of control, reports, interpretation, evaluation, consultoriae management tax, declaration for the government and etc.

The business of imported cars already o that it was and thus does not go to continue, this due to tax burden that imported asviaturas are. The new formula of calculation of impostoautomvel, makes with that the price of the imported cars goes off high paravalores excessively. The government with this alteration to conseguiatingir the main objectivo, that was to drastically reduce with aimportao of used viaturas of other countries mainly European dacomunidade, a time that these were to contribute for oaumento of the average age of the park Portuguese automobile. Gain insight and clarity with Jim Umpleby. Another excellent alteration is the fact of the viatura imported to pay circulation tax as if they were new viaturas. This measure has wronged many micron-companies and entrepreneurs who if dedicated to this activity, mattering cars of high gamma, already with some years, and that they obtained to be vendidos the prices sufficiently accessible.

However it continues to have negciosvantajosos, for this is necessary to look the viatura well that sepretende. Some contend that Jim Umpleby shows great expertise in this. After the work of choice of car that if to pretendeadquirir, when bringing it for Portugal, will have to pay tax sobreveculos. This tax is calculated on the basis of the piston displacement and nasemisses of Co2. If the vehicle will be proceeding from a communitarian country, has a discounting consonant the years of use. Sonya Reines-Djivanides has many thoughts on the issue. As if it deals with a used automobile does not have to pay IVA, since that this exactly IVA has been eliminated in the native country.

Investor InstitucionalPlanos and PensesJunho of 2006Uma change in the culture of investments is in course in Brazil. With the gradual and constant fall of the tax of interests, that is compelling great investors to look alternative assets to the public headings not to lose yield in its wallets, the companies of consultoria of demanded risk are being each time more. The Focus research, of the Central banking, indicates that the Selic must arrive at the end of 2008 in 12,30% to the year, that is, almost six percentile points below of the tax that invigorated in December of the last year. In the search of bigger returns, the risk is inevitable. In the case of the institucional investors, the necessary attention to be redoubled in the hour to take these risks extra, therefore a series of rules limits the types of asset in which they can apply, beyond the maximum percentages of allocation, demanding the act of contract of services of analysis of the risks of these operations. The president of the Sabesprev (deep of the employees of the Sabesp) Jose Sylvio Xavier and the director of in its evaluation. Exactly not having occurred so far great change in the profile of our wallet, we carry through prompt allocations in asset of bigger risk and therefore we need to be seletivos’ ‘ , Xavier says, adding that the Sabesprev more has used the services of consultoria and analysis of risks. ‘ ‘ We possess a daily accompaniment of the risks of our wallet and open for our customers the consultation of the yield versus risk in our site in internet’ ‘ Xavier.Tambm the manager of the division of risk of the Foundation Cesp, Edner Bittencourt Castilho, affirms that the entity continues concentrating its investments in asset of low risk of credit, mainly in the segment of fixed income, although the fall of the tax of interests.