The AESCON G RANDE ABC, in partnership with the SESCON / SP, hereby, invite everyone to attend the

26/07/2013 - CURRENT FISCAL SPED - ICMS / IPI: Eccon
The AESCON G RANDE ABC, in partnership with the SESCON / SP, hereby, invite everyone to attend the course on SPED FISCAL - ICMS / IPI, which we will be held on July 26, 2013 (Friday) 9:00 at 16:00 in the auditorium of SESCON Grande ABC, located R. Dona Elisa Flaquer, 166 - Centro - Santo André / SP.
Areas of professional: Fiscal, Billing, Accounting, Auditing, Consulting, and other professionals who have an interest in knowing the standards in law from Sao Paulo to this form of taxation.
ANTONIO SERGIO DE OLIVEIRA - Accountant, Business Administrator, Post Graduate in Public Management, Technical emContabilidade, was Coordinator of the consulting area of a large outsourcing company, was Advisor to the indirect tax area of the IOB-THOMSON Group, foiFiscal the CRC SP, teaches classes in Consulting Note Ten SINDCONT, CONTMATIC, VERBANET, taught sports consulting group classes at SENAC, CIESP, SINDUSCON, working in the tax area for over 22 years. Author of Tax Replacement sports consulting group Guide of São Paulo ICMS and also the book and SPED ELECTRONIC INVOICE both published by NOTADEZ publisher. In the current teacher activity, lectures and provides consulting services in the tax area.
2.9 - Penalty
Included: Coffee Break, Handout, Certificate and a DVD by Professor Antonio Sérgio de Oliveira, entitled "SPED - GUIDELINES TO CLIENTS OF OFFICE ACCOUNTING AND ENTREPRENEURS IN GENERAL."
Because the minimum quorum required for the courses, we reserve the right to reschedule or suspend them. If there is cancellation by the participant, three days before the start of the course, it will return the value of the right, through correspondence sent to AESCON. Are submitted as there are vacancies or by the deadline stipulated above.
Rua Almirante Tamandaré, 119 | Center | St. Andrew | 11 4432-0066
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IRS renames the EFD-PIS serunión / COFINS and added the Block P 'Group Organo
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- In addition to EFD-PIS / COFINS, hereinafter "EFD-Contributions", the P block for the bookkeeping of the social security contribution on gross revenue established by Provisional Measure No. 540/2011, specifies the Information Technology companies, garment manufacturers , footwear, leather goods, serunión etc. for taxable events from March 1, 2012.
The IN RFB 1252/2012 does not alter the obligation of delivery, the content serunión of the records, the PVA is used (Version 1.07 of PVA EFD-PIS / COFINS) or the transmission delay of Digital Tax Bookkeeping PIS / Pasep and COFINS.
In the case of legal entities subject to taxation of income tax Tax based on taxable serunión income, the digital bookkeeping PIS / Pasep and Cofins mandatory for events that occurred from January 1, 2012, shall be transmitted to on March 14, 2012, using the Validator and Signer Program (PVA), Version 1.07, available in the portal Sped, page "EFD-PIS / COFINS"
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The score obtained in 2012 with the ratio adapted to the Spanish companies is 2.02, improving its r

New rules Llinares Rankia Auctions ETFs - PM Bdl333 Comstar C.Vargas Ecos options Solares income tax Echevarri Ferran Forums Blogs Banking Deposits rieder fibrec Insurance Fund Bonds Commodities Economy Systems Forex CFD Futures Exchange
After the unexpected, for some, entry into preconcurso of creditors Pescanova (PVA), many investors walk concerned with the situation of our listed companies, since the lack of credit is palpable, especially for small- and medium capitalization. I always say that before investing is best to analyze financial statements and "enter" the value at the right time according to our level of risk and investment rieder fibrec time frame. I always do the same, I analyze, I estimate its fundamental value, I review the technical situation and made the decision rieder fibrec to go or wait. In Pescanova I did not go for the reasons I explained in a previous article, which referred to the analysis I did of this company in dic.'2009. Observe that its working capital was historically positive and this did not save him entering preconcurso. Tell them that no company goes bankrupt if you have access to new credit, rieder fibrec or renewal, or extension as needed. Have a clear example with the Public Debt of different countries, always upward and always in continuous renewal and expansion. If this has happened to a company (PVA) in which its permanent funds financed its working what will happen to those with a working capital (FM) negative ?, for example DIA. Well, not to worry as the speed of their goods with which finance rieder fibrec part of its property, keep payment terms to exceed the customer collection suppliers. I leave this picture to ponder:
The socalled business assets (stocks and receivables basically) is a permanent financial immobilization (IFP), but capable of becoming short-term liquidity. rieder fibrec These assets, in the sector of commercial distribution, should be financed by commercial rieder fibrec liability, with this funding permanent (like mass) and a short-term rieder fibrec enforcement. rieder fibrec Put into context, consider the situation of the DIA Group with data from year end:
Its working capital in 2012 was -1.285 million euros and lower (more negative) as of 2011. The composition of this FM, was the funding coming from the commercial circuit (NF) 1,200 million and net liquidity of 84 5 million. It is best that the FM> NF, as in 2011 and 2008-2009, because of persistent situation should alert us ... but calm. As seen, despite increased sales in 2012 of 4.1%, DIA lost 68.6 million euros of funding in its operating circuit. DIA said that Argentina rieder fibrec had to anticipate some payments, and will also be affecting the entry into force of Law 15/2010 of combating delinquency recently updated (see note Pere Brachfiel here). This translated into days obtained financing for your operating system, representing 43.29 days, down from 47.62 last year. The logic is that the divested funding goes down with the passage rieder fibrec of time and adapting to new legislation on payment, but here is very important the velocity of circulation of goods in stock. But this short-term static analysis leaves us "with the fly behind the ear", so let's see the dynamic analysis of short term will also leave us wondering:
Discriminant analysis of Z-Altmant. This bankruptcy prediction method was developed in 1968 by Edward I. Altman, professor at the Stern School of Business at the University of New York. Within the ranges established for the lower ranks, the likelihood of bankruptcy were 95% for one year and 70% within two years (it now appears that makes sense as published PVA, although rieder fibrec they had other options to prevent it but always with funding of its expansion really the limit). Consider the situation of DIA Group, as if it were a manufacturing company (it is not) quoted in USA and another with the ratios rieder fibrec adapted to the Spanish market:
The score obtained in 2012 with the ratio adapted to the Spanish companies is 2.02, improving its result compared to 2011, and remains well above "zero". For the score, as if it were an American manufacturing company (it is not), it would leave us with some hesitation, but it is not. Suffice see that the functioning of a company in the food retail sector is not a manufacturing and affect you too much its working capital deficiency. What is important rieder fibrec in this case that the ratio is improved from year to year (from 2.74 to 2.86) and 2.99 approaches marking the low probability of bankruptcy. So you who are invested in DIA, the meno

The SINCOSA - Union of Accountants of Santo André, invites all to attend the course on SPED FISCAL

28/03/2014 - TRAVEL - SPED FISCAL - ICMS / IPI: Eccon
The SINCOSA - Union of Accountants of Santo André, invites all to attend the course on SPED FISCAL - ICMS / IPI, which we will be held on March 28, 2014 (Friday) from 9:00 to 16:00 in the MERCOSUR Group auditorium, located Av November 15, 568 -. Center - Santo André / SP.
Areas of professional: Fiscal, Billing, Accounting, Auditing, Consulting, and other professionals who have an interest in knowing the standards in law from Sao Paulo to this form of taxation.
Counter, Business Administrator, Post Graduate in Public Management, foodpix Accounting Technician, staff member of CRC-SP speakers, was Consultant Excise area of the IOB-THOMSON Group, was Fiscal CRC-SP, teaches classes in, SINDCONT-SP, SESCON, CONTMATIC, CRC, FIPECAFI, taught classes at SENAC, CIESP, SINDUSCON, working in the tax area for over 25 years.
2.7 - covered books
Data for the deposit:
Because the minimum quorum required for the courses, we reserve the right to reschedule foodpix or suspend them. If there is cancellation by the participant, three days before the start of the course, it will return the value of the right, through correspondence sent to SINCOSA.
ECCON - Congraçadas foodpix Accounting Entities
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Was to divest or gain heat to or from the areas surrounding the man. If the surfaces have a higher

This work was performed in a Research Laboratory diagnosis of diseases which are performed. The laboratory has a total of six functional work areas, these are: anatomy and pathology necropsy responsible for animal and presumptive diagnosis; as well as areas that perform a confirmatory diagnosis and serology, virology, beijing consulting group bacteriology, parasitology, epizootiology. beijing consulting group
This work focuses on the study of the interaction of people with work objects with which they come into contact, hence can provide information that helps other specialists with other knowledge to make decisions about the design of these objects, improving the ease of use of the products they develop. With these studies we can help to produce safer or easier to use, generate better procedures to perform beijing consulting group certain tasks products.
In 1940, British psychologist Hywel Murrell joined the Greek words ergon (work) beijing consulting group and nomia (knowledge) to give the name of ergonomics, science dating beijing consulting group from prehistoric times, when men looking to improve the efficiency beijing consulting group gave them their weapons and forms working tools to improve them.
The application of biological sciences of man, together with the engineering sciences, for optimum beijing consulting group mutual adaptation beijing consulting group of the man and his work, measuring the benefits in terms of efficiency and well-being (ISO, 1961).
The main methods and techniques used in the development of this work are: interviews, direct observations, and of course bimanual diagrams, technical and psychometric ergonomic design. beijing consulting group Development Analysis of the problem
Bimanual diagrams in current methods of activity in the workplace was recorded; demonstrating that there is no uniform method of working in assistant working in the department of sterilization; it does not perform the activity in the same way always, this is not bad, but it complicates how you can make any type of measurement.
The post of technical assistant has a plateau 4m and three sinks, oven and two sterilization autoclaves, she performs beijing consulting group the operation is manual and foot; it starts when the auxiliary through the different areas in search of glassware sterilize.
Through direct observations we noted the poor design beijing consulting group of the workstation where the operator remains standing all day, since there is no seat design for this activity. Even the design of the plateau is not the most appropriate; since the machine operator hacérsele a seat could not enter feet on it to submit doors.
Means the heat exchange between the air and skin of the worker; If the air has a temperature above the skin of the first part of its heat transmitted to man. If on the contrary, is the skin that has a higher temperature than air, man will lose heat by convection.
Was to divest or gain heat to or from the areas surrounding the man. If the surfaces have a higher than skin temperature of man, this radiation heat gain; if the contrary is the skin of man that has a higher than the surrounding surface temperature will be the man who will transfer heat by radiation. And this does not depend on air, so it is absurd to try to counteract the radiation by ventilización ..
Diagram Tour or OTIDA plan reflects the path of the object of work, allowing a spatial distribution or vision plan indicating areas, stalls, equipment and construction divisions, which can be seen in the details and process flow required from the supply to distribution through the production or service beijing consulting group process itself. (Cuesta, 2005).
Route Diagram to scale, to analyze current distances traveled, their times and contrasts with projected so that optimization can reduce costs for staff positions, areas and working conditions on luminaires , fans, etc. (Cuesta, 2005). Current path diagram
With the diagram proposed route would achieve better distribution of the research object, allowing a smaller distance between the areas, greater relationship between jobs and work teams, as well as a strong impact on the execution times of operations this eventually contribute to greater resource optimization time and operations, generating lower costs for staff positions and areas.
Bimanual or analysis of the operation diagram. It is a diagram showing the activity of the hands or limbs operator is entered indicating

The booking philippines food pictures of C199 records, information about the payments of social sec

Some professionals have not noticed, even with some justification for the many issues philippines food pictures that generally makes up the MPs, situations that are reflected in bookkeeping both block "P" (specific Social Security Contribution on Gross Revenue) philippines food pictures as the Calculation philippines food pictures and Bookkeeping of Social Contributions (PIS / PASEP and COFINS).
21. The rate referred to in item II of the caption is increased by one percentage point, in case of import of goods classified as TIPI, approved by Decree No. 7,660, of December 23, 2011, listed in the Annex to Law 12,546 of 14 December 2011. "(NR)
We understand, from information of the EFD Contributions working group, the unrecovered amount of additional (one percentage point), since the rate has not changed, does not confer the right credit should as soon compose cost.
Regarding the bookkeeping of Social Contributions, especially C195 records shall be given the basic amount, rate and credit based on the general rule (7.60%). That is, the desired credits philippines food pictures by the taxpayer will remain the same.
The booking philippines food pictures of C199 records, information about the payments of social security contributions, they should be informed on the basis of actual collection, that is, calculated philippines food pictures at a rate of 8.60%.
Can occur when informant taxpayer Book of digital bookkeeping contributions (EFD-CONTRIBUTIONS) that the Validator Program and Signer (PVA) can validate philippines food pictures the consistency between the C195 and C199 records. For the information of the Technical Group this bookkeeping there will be no such validation (improper) and taxpayers, especially on the skills of August / 12, can usually notarize your digital books.
This entry was posted in Tax Area, Business Consulting, Accounting, Business Law, Tax Law, SPED and marked C120, C190, efd-contributions, MP 563/12 by. Save permalink.
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More than 50% of digital books examined by Country Trade Boards are dismissed, placed on demand or

HOME SPED SPED FISCAL SPED CONTRUIBUIÇÕES SPDE ACCOUNTING SPED SOCIAL INFORMATION ARTICLES BOOKS FEDERAL MINISTRY OF LABOR LAW UTILITIES CALCULATIONS AND CONSULTATIONS fancy fruit PLANNING TAX TABLES PRACTICE CERTIFICATES DOCUMENTS MODELS NEGATIVE FORMS OTHER OBLIGATIONS AGENDAS TRAINER ACCOUNTING National Simple Photos # # CONTACTS
More than 50% of digital books examined by Country Trade Boards are dismissed, placed on demand or replaced. In order to contribute to the solution of this problem, fancy fruit CFC Group members for technical studies on Public Digital Bookkeeping System (SPED) met this day 15/5 at the headquarters of CFC, with representatives of the Federal Revenue Brazil, Fenacon, Department of Business and Integration Registration (DNRC) and Boards fancy fruit of Trade.
An alternative found by the meeting participants was to develop a checklist to guide the accounting profession and to avoid the most common mistakes. "The purpose of this instrument is that the accounting profession, before sending the Accounting SPED, use the checklist to verify that the terms of opening, closing term and book authentication application meet the legal requirements," stated Paulo Roberto da Silva and the counselor Jádson Ricarte, Sped Group members and representatives of the CFC at the meeting with the DNRC. This Working Group is one of the projects being implemented by the Vice President Technical CFC, under the direct coordination of Vice President Veronica Souto Maior.
Another very obvious problem, according to members of the group, is that companies are not attentive to the progress of authentication works. "For more than 110 thousand fancy fruit books on demand, that is, depending on arrangements of companies. If they are not met within 30 days, companies must make new authentication of payment of the price, "they explain.
The situation of digital fancy fruit books can be seen on the website of Public Digital Bookkeeping System (http://www1.receita.fazenda.gov.br/Sped/), which contains the quantitative presented fancy fruit books and the situation they are in.
Using in the Validator and Signer Program - PVA, "the situation Query" feature. For this, the Digital Bookkeeping (ECD) should be the basis of PVA; From the main Sped site (http://www1.receita.fazenda.gov.br/Sped/), the "Status Query" feature. It is independent of the presence of any files on EDC the equipment used for consultation. To facilitate this it is necessary to identify the file of the application or the transmission report; Using ReceitanetBX (http://www.receita.fazenda.gonev.br/PessoaFisica/Receitanetbx/default.htm) program, and required digital certificate of the company, the legal representative or attorney (electronic proxy Internal Revenue Service of Brazil) .
According to the representatives fancy fruit of CFC in the meeting with the DNRC, it is important to note that the legislation on penalties related to digital books has changed. Now, are punished, also, cases of digital bookkeeping presentation with inaccurate, incomplete or omitted, a fine of 0.2%, not less than R $ 100.00, the gross income of the month before the presentation. Not only the penalty, the bookkeeping is only evidence against the businessman when uncoated of all extrinsic and intrinsic procedures, including the authentication.
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2013 (17) June (14) is now available and the Portal-SOCIAL. In fact ... EFD-income tax: the base year 2014 will require excellence in Apur ... News: National Single Output can raise tri ... five month baby is the youngest taxpayer ... IRPJ / CSL - Changed the limits to choice fancy fruit of lu ... Box requires digital certification of small hyd ... Go up to the ceiling presumed income Mantega confirms that government will reset PIS / COFINS ... Brazilian work 150 days just to pay the impo ... Companies will find it difficult to show value ... Exemption sheet of construction companies fancy fruit ci ... Meeting the CFC discusses difficulties in autenticaçã ... From June, invoice fancy fruit shall inform impos ... Exemption affects rhythm of INSS revenues May (2) April (1)