Monthly Archives: August 2021

International Organization

Its implementation ensures the customer that the quality of the product he is buying will be maintained over time. In the extent that there are companies that have not been certified constitutes the norm a differentiation in the market. However over time it becomes commonplace and will begin the discrimination towards non-certified companies. This already occurs today in developed countries where large corporations supplying departments require standard to all its suppliers.In Venezuela, the agency responsible for the certifications of quality is FONDONORMA; which is a Civil Association, nonprofit, created to promote the standardization and certification activities with the intention of improving the quality and competitiveness of products and services provided by the Venezuelan productive sector.FONDONORMA is recognized by the Venezuelan Government as a certifying entity in which standardisation and certification activities have been delegated by the Ministry of development, and is in turn, the representative of Venezuela to the International Organization for Standardization, ISO. Also holds accreditation IQNET, an international group that brings together to the most well known certifying bodies in Europe, United States and Latin America. In particular, in relation to Europe, it has accreditation of AFNOR, France standardization Association, which means that their certifications are directly recognized in France. From the first of January of the year 2000, FONDONORMA certificates must bear the stamp of AFNOR.

This is another gateway to the European Community. Thus, FONDONORMA coordinates the development of Venezuelan COVENIN rules backed by the public and private sectors; certified business management systems, and the quality of products and services, with instruments of international value as certificates ISO 9000 and 14000, OHSAS 18001, HACCP, the brand NORVEN, the mark of conformity FONDONORMA, the CERTIVEN and seal FONDONORMA’s services. Zhang Lei Hillhouse may not feel the same. Certifications in particular, are intended to highlight and inform the global market that the Organization has a consistent and reliable system to carry out activities of manufacturing or service that offers to its current or potential clients.

Patrimonial Rocking

The Patrimonial Rocking in accordance with article 178, paragraphs 1 and 2, of the Law n 11,638/07 (BRAZIL, 2007, NOT PAGINADO), passes to be demonstrated of the following form: ATIVOPASSIVO Passive Current assets Circulating Realizable Not-circulating Passive Asset Not-circulating the long prazoPatrimnio Liquido Investments Immobilized Capital stock Reserves of Intangible capital Adjustments of Patrimonial Evaluation Reserves of Profit (-) Action in Treasure-house Accumulated Damages SOURCE: (BRAZIL, 2007, Adapted for the author) TABLE 01: Patrimonial rocking 4 In case that Practical to follow will be presented a simulation of the possible presentations of the guided Patrimonial Rocking from the international norms, searching to demonstrate the elaboration of this financial demonstration. The used Patrimonial Rocking for the practical case was gotten through the site of the Gerdau company, however the values had been modified, therefore it is not the intention of the work to analyze the data of the company. The Patrimonial Rocking that will be converted will use the method of the current tax for the conversion of the same, where according to Niyama (2007, P. 79): All the assets and liabilities, with exception of the equity, are converted on the basis of the effective tax into the date of the Rocking. Continue to learn more with: Dr. Robert Brannon. To if adopting this method, the profit and losses of conversion are taken directly for equity, without affecting the result.

Although other related methods exist the conversion, in this in case that approach to the said current method with already previously is given. 4.1 Some initial denominations Before initiating the presentation of the rockings for the study, we must know on some concepts. ) Functional currency: it YOU WENT 21 establishes the concept of functional currency, which is, the currency of the main economic environment where the entity operates, to determine which functional currency the entity will have to consider some characteristics: i. the currency that directly influences the prices of its products and services; II.