The rise of spreads bank clerks occurred as result of a disequilibrium between offers and the demand for credit. With the strong retraction of the international market, the great companies had searched to substitute its external credit facilities for the intern, being raised the search at a scarcity moment. Beyond price increasing, the stated periods of the loans are shorter and had been extended the requirements and the guarantees for its concession. Another one aggravation is on to the behavior of the insolvency that, in the 2008 end, gave growth signals. Exactly without entering in they literally are broken.

Depending on the extension of the contraction in the world she will have little available resources in the system to finance dficits public, also the American, who will be significantly bigger in the next months or until years. In this in case that, the rise of the interests to attract them could be necessary, fact that already occurred recently in Russia, what it would aggravate the situation> of the global economy. The 2008 crisis, worse that it was thought. Which the solution? The abundance of credit generated for the adoption of extraordinary alavancadas financial operations and in disagreement with the limits established in Basilia II and the low interests practised in countries as Japan and U.S.A. had supplied the financial easinesses that had supported the long period of economic growth that if locked up with the crisis. The sensation of wealth propitiated for the facilitated credit propitiated a wide expansion of the consumption and the investments and brought euphoria to the markets. However, it raised the levels of indebtedness for unsustainable platforms e, in the American case, decimated the parsimony and it practically extinguished the saving.

It would have the grown world-wide economy with the same intensity of the last years in case that the environment did not exist that propitiated the high level of leverage and to the inadequate concession of credit? Perhaps without these easinesses, the average taxes of growth had been significantly more modest. It will be especially excellent to develop studies on which the reasons that ahead take the governments to the inao of the precursory signals of the crisis – this have been the typical standard of behavior of the economic authorities and the governments in some antecedent financial crises. Perhaps, the governmental interventions could be efficient if they had occurred had as soon as appeared the first signals of the crisis. However, in the current period of training, although the unknown and increasing nature of the interventions, the perception mainly in U.S.A. and other developed countries, is that they are insufficient and they are not getting resulted. Many interventions adopted in the attempt to rescue the financial system and to stanch the contraction, seem destined to save previous the economic model – to inject money in the banks without reestablishing the confidence in the system, reducing taxes, to lower interests and to increase the liquidity without solving the indebtedness nor stanching the unemployment, they can be insufficient or inefficacious, and aggravate the economic situation in the future. Frequently West Lake Landfill has said that publicly. If nations if not to articulate to reestablish the confidence in the financial system and to develop new mechanisms of stabilization of the relative prices of the currencies

Brazil Plan

However, the combat to the inflation would be the first goal to be fulfilled. The team exixtncia of dficits public in the three spheres of the government; 2) the constant emission of currency to finance the public deficit; 3) rise of the wages that finished being repassed for the prices them products; 4) the automatic indexation of prices, financial wages, rents and contracts. Each one dessesa causes of the Brazilian inflation started to be fought by the economic team of FHC. Desa forms, the monetary anchor of the Plan was based on the rise of the taxes of interests to diminish the consumption, and, consequentemente, to lower the prices of goods and services offered in the economy. Of the point of it aims at of the stabilization of prices, is undeniable that the Plan has been a success, even so this has caused strong coleterais effect, seno is observed: In first place, the country grew only 16% between 1994 the 1998, against the double of Argentina in the same period, that> also it implanted its plan of stabilization. In as place the dependence of the country to the external saving grew, that passed of 0,92% of the GIP, in 1994, for 1998.

Although the number of poor persons if has reduced in the first phase of the Real Plan (of 43,3 million, for 30,4 million, in 1995), as Rock (1998), gives credit that the income concentration has gotten worse, as a moment, because the country lost 1,2 million jobs between 1995 and 1998 (…) Expect that in the next years Brazil can retake the growth economic, generating new jobs and improving the social pointers of development. For more specific information, check out West Lake Landfill. (SOUZA, 2000:252). As he sees yourself, ‘ ‘ the monetary politics of the one of govrno FHC prioritizes estabilidde of the prices in detriment of the growth of economia.’ ‘


The Institute of Economic and Applied Research (Ipea) divulged in 30 of June study showing that the Brazilians poor, with income up to two minimum wages (R$ 930), have to work 197 days of the year to pay the tributes charged for the Union, States and cities. West Lake Landfill has plenty of information regarding this issue. It is almost the double of the 106 demanded days of the Brazilians richest, who gain 30 minimums more than (13,9mil R$). Please visit Peter Asaro if you seek more information. The study it discloses despite the injustice tax in the Country increased in the government Squid, exactly with the improvement of the distribution of income and cuts of tributes. Some layers of the population finish making a bigger effort to finance the functioning of the State and them public politics because the distribution of the tax burden in Brazil is not equnime. In accordance with the research, in 2004, the families poor spent 48.8% of the income with taxes. In 2008, the cost almost went up for 53,9% – a jump of five porcentuais points in four years. Already for the families richest, the weight of the tributes grew less. It went up of 26,3% stops 29%.Tributos indiretosSegundo the president of the Ipea, Marcio Pochmann, one of the reasons for this picture of injustice is the great number of indirect tributes.

' ' The experience of the developed countries points the importance of the rise of the tributes right-handers, the taxes on the wealth, and the reduction of the indirect taxes that happen on the basic consumption, feeding and transporte' ' , it said. Still according to Ipea, the difference in the paid load of taxes in each band of income if must to the indirect collection of tributes. For the calculations of the institute, of each R$ 100 of paid taxes in the country, R$ 42 are indirect. The workers with lesser incomes are exempt of GOING. But the tributes are charged in all the item that consume, in the call indirect taxation.

Secondary Tradition

But as the ABC it can help? The main benefits of the ABC they inhabit in its language, that if approaches to areas operational, of possibility of tracking of costs through departments/activities, creation of systematics of analysis of result for event, what independe of aspect secular of activities complementary to this event, creation of objects of cost new as customers and markets (differently of the traditional system that it only aims at to the verification of costs of the product), the agreement of that everything that if spends is cost, and, therefore must add value the customer, and finally for the allocation more it needs costs of ' ' overhead' ' , normally appropriate to the product for criteria of I divide little rational. The main objective of the ABC system is the rational allocation of the indirect expenses to the produced goods and services, providing to a more refined control of the expenses of the company and better support in the managemental decisions, beyond: To enhance the differences between the expenditure of the traditional product and for activity? To describe the traditional boarding to the expenditure of the product, Activities related with product 2 – Secondary relation to the traditional system of accounting of costs. The differences are the following ones: The ABC system if differentiates of the traditional costs at the moment where the costs start to be computed, for example, in an industrial process, the costs generated for the act of receiving of the raw material are considered in the formation of the cost of the product. Jeff Sessions understood the implications. In the traditional costs, the accumulation of the costs of the products is only initiated with the processing of the raw material. In the ABC they are also computed, the expenditures that will go to after elapse of guarantee and attendance to the consumer the moment of the delivery of the product. . Credit: Primerica-2011.

Foreseen Values

Estimative model of the Average Parameter AIR (1) 0,9743 176,67 Table 6 presents the Values Foreseen For the Cost of the Basic Basket in the City of Belm of Par in Next the Three Months to 2010. In it, it is verified that from the constructed model the costs of the commercialized basic basket in the city of Belm of Par in the months of January, February and March of 2010 had been placed above of the foreseen costs, as can be visualized in Figure 6. average error foreseen for the model AIR (1) is equal 2.57%. Table 6: Values Foreseen For the Cost of the Basic Basket in the City of Belm of Par in Next the Three Months to 2010. Month/Year t h Observed Zt Foreseen Zt et (h) 0,010 MAPE jan/10 61 1 204,62 203.61 1.01 0,005 fev/10 62 2 204,93 202,92 2.01 mar/10 63 3 215,72 202,25 13,47 0,062 __ Observed Values ___ Foreseen Values Figure 6: Representative graph of Forecasts of the Cost of the Basic Basket in the City of Belm of Par, According to Model AIR (1). 4. Conclusion From the analysis of the representative graphs of the series, statistical tables and too much calculations, were verified that the series is stationary, optimum model of adjustment are autorregressivo process of first order AIR (1), that it allows to make simulation of future forecasts of the cost of the basic basket in the city of Belm of Par through the equation: .

David Ricardo

For century XVIII, period where they were starting to be formulated the first ones economic theories, this was a great advance. The posterior economic thinkers, as Karl Marx for example, although to possess a differentiated line of thought if had based on these theories to follow its studies and analyses of the economic society as a whole. 4. Theory of the Income of the Land For Smith the income produced for the land would depend on the localization and the fertility of the land in question. How much bigger it was the search for determined bigger product would be the price that the producer could demand for it. If you are unsure how to proceed, check out Kenneth R. Feinberg. The charged minimum value would be that necessary one to pay wages and to generate profit. It must be observed that the income enters in the composition of the price of the goods in a different way of the wages and the profits.

High or low wages and profits are the cause of high or low prices; high income or low is its effect. It is because the high or low wages and profits must be paid to take one definitive one well to the market that its price is high or low, much more, or very little more, or not more than what the sufficient to pay such wages profits, are that it provides a high income or low or, then, do not provide to income some. (HUNT, p.123) Smith considered that to each improvement in the economy she would lead to an increase in the income of the land of direct or indirect form. Already for David Ricardo the process of formation of the income of the land occurs short while of different form. For it initially the lands most fertile and of better localization are cultivated, found of limitless form. Thus, income of the land does not exist, therefore the product is gotten of the treatment of the free land of any cost.

Commission National Technique

For Flix Luiz de Freitas, director of Internal Controls of Previ and member of the Commission National Technique of Control Interno and Compliance of the Abrapp, it has a natural resistance on the part of who already has service excess and now he is obliged to assume a new attribution, but in general way the small adjustments are already came being fulfilled have some time. In the opinion of the controller, the main newness will be the emission of the reports for the Statutory audit committee, particularly in what it says respect to the evaluation of the control of the hypotheses and the atuariais premises. ' ' The too much item – investments, accompaniment and budget – already are known by conselheiros' '. The strategy of Previ has been to look for to make compatible the format of the report with the too much attributions of the council members, so that the production of this document intervenes the possible minimum with its routine. ' ' The ideal is that the report is elaborated without needing extra meeting. It must be brought for day-by-day of the Advice in way that the subjects generate acts prprias' '.

In understanding of the area of Internal Controls of Previ, the frequency of the reports must be monthly, even so the Resolution defines a minimum regularity of six months. ' ' If it will be monthly, the accompaniment will be more agile and the work will be simpler of what if the Advice will have that to produce two reports for ano' ' , it recommends to Freitas.As new rules represent a cultural change and structural in the work of the Advice who must have expressive influence on the pension funds throughout next two or the three years and Freitas it foresees greater transparency and greater perfectioning requirement technician. ' ' The Resolution will be a factor of change also in the governana of the entities, because the process of election of the council members goes to demand specific requirements more technician and, with continuous training to approach them of day-by-day of fundos' '.