Internal Controls

Understands for controls internal all instruments of organization destined to monitoring, fiscalization and verification administrative, that allows to foresee, to observe, or to govern the events that are diagnosised inside of the institution, particularly those that can be harmful and/or to collide with the objectives of the same one. Since the primrdios the man searchs if to organize in groupings with intention to reach common objectives and intentions that come to facilitate the life in society. These groupings had given to origin the organizations in general, particularly from the Industrial Revolution, where the same ones had started to suffer a disordered growth becoming more complex, making it difficult its owners and administrators the accomplishment of all the activities, which that are: production, commercialization, security of the group, magnifying of patrimony and capital. Today for a control environment, we find diverse types of technologies that in allow one high degree them of exactness in the information. In the cooperativismo of credit the use of the internal controls is not different of the enterprise organizations, therefore, the controls, inside aim at the minimizao of risks of the cooperative, making with that, all have more security in its works, being observed minutely, with a regularity continue through tools that more exactness in the information provides. Amongst the responsibilities of the Agent of Internal Controls of the cooperative, it has the duty to analyze all sectorially the cooperative, diagnosising all the operations and interactions, thus reducing, the possibilities of frauds and errors inside of the same one. Through the efficient and efficient internal controls that are possible to all follow the performance and routine of the same one, correcting timely detected shunting lines.

For many authors, amongst them FRANK & MARRA (1992), Internal Controls are all instruments of the organization destined to the monitoring, fiscalization and administrative verification, that allow to foresee, to observe, to direct or to govern the events that if verify inside of the company and that they produce consequence in its patrimony. For the cooperativismo of credit it is not only enough to indicate the problem. For if dealing with a cooperative organization the aid it lends enters the involved ones in the system, are: cooperated, leading, employee in general or supervision and management of an organization it praises solidarity, is primordial to arrive at the desired objective, therefore, without cooperation it does not exist control. Of this form, the controls must be made of a form more human being, where the Agent of Internal Controls diagnosiss the problem and at the same time, together with the responsible one for the sector tries to search a solution for the same, primando for the security and transparency of the operations.

Annual Budgetary Law

These legal instruments determine that the public budgetary process in Brazil is constituted by the Plurianual Plan (PPA), for the Law of Budgetary Lines of direction and the Annual Budgetary Law. In the PPA they are determined and established the goals and the lines of direction as for the expenses of expenditure, investments, indebtedness, etc. for the period of four years. Thus, the PPA is voted to each four years. The Budgetary Law of Lines of direction is the document that serve of person who orientates and maker for the elaboration of the annual budget, in this law the types are determined and the magnitudes of the expenses that must contain in the budget of the following year. The Annual Budgetary Law is the proper budget to be voted in the legislative one in each one of the spheres of the Brazilian federacy.

In this law it must contain all the types of prescriptions foreseen for the next year, presenting the values and the origins of such resources. They must contain all the expenses, mentioning values and the one that if destine. The values of the providence, as much must be presented the values received from the contributors how much the paid values. The same it must occur with the amortization and refinancing of the debt public. Also the investments of the state-owned companies must be voted. The budget of expenditure of these companies, although to have the necessity of approval of the agency which is tied it does not have necessity of being approved by the legislative one. Although the existence of some mechanisms that make it difficult the corruption, of terms some agencies of control as the Court of Accounts of the Union, the Courts of Accounts of the States and some Cities, of the General Controladoria of the Union, the Public prosecution service, the media and several other mechanisms to fight the lack of morality in the treatment with the public thing still exist many examples that they raise each time more the discredit that the society Brazilian has with regard to the public personalities. Laws as the Law of Fiscal Responsibility and others as the Law of the Licitations, although to be very important, are not being capable to prevent that the resources voted in the budget are deviated for other purposes, many times for benefits of particular. The budget is a part that to the being voted for the legislative a sancionado for the executive must be well-taken care of with the zeal maximum because in it the resources of the society and the attendance of the necessities of this consist same society.

Identification

Zanini* landmark Identification for reading of the digital ones or the Iris of the eyes, authentication for voice command and face are only some of the mechanisms already comumente seen in hollywoodianos films to guarantee the safe access to a system of data. This esteretipo is in the head of the people as a model of advanced and futurista protection. But the reality is more complex. What it is, after all, an excellent notice in a world where each time more given and documents are stored and distributed digitally. With the technological evolution, the security of the information from passwords and attribution of access levels left of being the form most efficient to keep a document.

To assure the maximum levels of protection in the electronic document transactions is one of the main concerns of the enterprise world. Educate yourself with thoughts from Sonia Gardner. Great and average the company already had perceived that this is one of the priorities in the management of the technology. Now, with the adoption of certainly goes to heat the debate on the security of systems. U.S. Mint often addresses the matter in his writings. The electronic note helps to reduce the costs of acquisition of paper, the costs of fiscal document storage, eliminates the time of stop of trucks in fiscal ranks of border, eliminates the digitao of forma bills of sale in the reception of merchandises, among others benefits. Everything this already is known. But the point that really worries the companies when we speak in the transaction of electronic the forma bill of sale is the security. This makes sensible? Yes. Total trustworthy resources of protection exist but the company needs to acquire knowledge itself of the necessity to use them. The NF-e is a document> inspector emitted and stored electronically, whose legal validity is guaranteed by the digital signature of the drawer. The document is signed digitally by one third trustworthy part, that associates an entity (person, process, server) to a public key.

August

The good notice is that these sectors are less important here of what in other countries, in terms of job, pointers of renda’ ‘ , economist Marcelo Nri said, who co-ordinated the research ‘ ‘ Chronicles of an Announced Crisis: External shocks and the New Mdia’ Classroom; ‘. In the same period of the two previous years – 2007 and 2006 – the classrooms and the B went up 3% in the pyramid. If before the crisis, of each 100 people who were in the classrooms and B 20 fell to each year, today, this relation arrive the 25. ‘ ‘ She is there that the signals of the crisis are more visveis’ ‘ , she evidenced researcher. Of these 25 people, four had fallen directly for the E.Nri classroom explain that it is probable that they are people who had lost the job or had declared insolvent on account of the crisis. The fact of relatively closed the Brazilian economy and to be regulated guaranteed a bigger external financial protection of shock.

The researcher says, however, that the crisis increased in fact the risk of workers of the classrooms, B and C to fall for lower platform. According to it, between September and December, the possibility was 2% greater that in the previous scene to the crisis. Since January, it started to be 12% greater. For the financial sector and the industry, the situation is worse. The possibility of a worker of the financial sector to leave the classrooms, B and C between September and December was 9% greater of what before the crisis. From January, greater was 13.5%. In the industry, these indices are of 2,7% and 4,1%, respectively.

Necessity of politics pblicasMarcelo Nri standed out the importance of the public politics of income transference and injection of public demand in moments as this. It cited as example the program Stock market Family who, according to it, takes care of 25% of the Brazilian population. In the opinion of the economist, the Plan of Acceleration of Crescimento (PAC) is another important tool in the damping of the crisis in the economy of the country, beyond improving the logistic place. Nri alerted that, even so the public politics are necessary, them are not enough in the long stated period. ‘ ‘ If people to spend many resources in missed way, in the future, when the crisis to pass, we will be with the hand brake puxado.’ ‘ It defended instruments that create microcredits, allowances, microsseguros and investment in education so that the country and the classrooms poor face the future effect of crise.ConclusesEm August of last year one another study of the FGV showed that in six years more than 4 million Brazilians had promoted of the probreza to the call C.Em classroom December of 2008 the middle class corresponded 53.8% of the total of the population. The phenomenon was given at the beginning of 2009 of retraction, where people who had improved of life are returning to its standard of previous income. Such constataes are preoccupying, therefore if the movement that was registered in January to continue the country would lose everything what it was conquered in recent years of economic stability. We need to act. to act fast.

Average Currency

It is the currency in a country, where the forces and rules of market determine the prices of the products and services; III. It is the currency where they are refined and paid the main costs for elaboration of the goods or supply of the services; IV. It is the currency for which if they catch resources, in such a way proper how much of third, to finance its activities; v. the currency where the prescriptions are received. (DISGNOSTIC? , 2006, NOT PAGINADO) b) Monetary Item: they are those represented by money or rights to be received and obligations to be eliminated in money; (COMMITTEE? , 200-, P. 04) c) Not-Monetary Item: they are those represented by asset and liabilities that will not be received or eliminated in money; (Ibid. p. 04) d) Foreign Currency: it is the different currency of the functional currency of an entity; (Ibid.

p. 04) e) Currency of Presentation: it is the currency in which the countable demonstrations are presented; (Ibid. p. 04) f) Tax of Exchange: The exchange tax is the price, in national current currency, of a unit of foreign currency (ROSSETTI, 2000, P. 895).

g) Exchange variation: it is the resultant difference of the conversion of a value in a currency for a value in another currency, the different exchange taxes; (COMMITTEE? , 200-, P. 04) h) Current Dollar: the Real in the date of the closing is the value of the dollar in relation of Rocking; i) Historical dollar: it is the dollar quoted in relation to the Real at the beginning of the opening of the Rocking; j) Average dollar: it is the originary dollar of the addition of the dollar of the beginning with the one of the closing of the Rocking divided for 2 (two). 4,2 Patrimonial rocking translated and converted According to YOU WENT 21 with its interpretation in CPC 02, an entity also can present its demonstrations in any currency, that is, if the presentation currency to differ from the functional currency will use the method of conversion of the currency.

American Can

The biggest production of aluminum cans of two parts follows atendncia of the North American market, where the aluminum presents domnioabsoluto. In the case of the steel cans, the development of the one leaf-of-flandres, appropriate material for this use, comes being mainly carried through European porprodutores and for the CSN (today controller of the Metalic). The CSN is the greater siderurgical Brazilian and, also, world-wide producing dasmaiores of leaf-of-flandres. In 1995 she decided to create umproduto specific for the use in drink cans of two parts, a time that Metalic (its associate) decided to produce cans using as raw material it aoem aluminum time. The expressive growth reached in the production of parabebidas cans if must to the increment of the investments, as well as the entered a of the world-wide maioresprodutores of aluminum cans as Reynolds, the Crown, Cork & Seal, the American Can and the Ball in the Brazilian market. Thus being, capacidadede production reached 10.1 billion cans/year in 1996 ends, passing para12,2 billions in 1998. Being taken in account the sales of cans in the national market emrelao to the production, is observed that the capacity installed of the foimenos manufacturers expressive in the years of 1996 and 1997.

This occurred due to the elevadasimportaes of empty and full cans (about 4,4 billion in period 1993/97) for the envasadores of cooling beers and, had to advantages comerciaisque allowed to the delivery of the product to the market the competitive prices. However, to if considering the high index of losses, had inadequate aoarmazenamento and of climatic factors, this practical poucoeficiente revealed. In table 1, deembalagens of cans, installed in Brazil are related to the producing companies, as well as the producing units, the lines of production, the installed capacity and the main substance-primautilizada. For table 1, it is verified that Latasa s.a., is principalconcorrente of the company in study and the other companies in level of Brazil, however in the northeast region the two companies form a duopolista market.