Este é um teste para verificar se o leitor está atento ao que foi notícia no nosso blog:
1 – Um casal teve uma receita não recorrente esta semana e foi notícia. O valor do “ganho” (é bem verdade que este termo parece estar caindo em desuso) foi de 10 milhões e refere-se a objeto encontrado pelo casal:
Um álbum com uma coleção de selos
Um exemplar da bíblia de Gutenberg
Um saco com moedas antigas
Uma espécie rara de orquídea
2 – Saiu a lista dos mais ricos e somente um brasileiro está entre os cinquenta, com quase 20 bilhões de patrimônio:
Eike Batista
Lemann
Márcio Telles
Safra
3 – O homem mais rico do Brasil foi um esportista na juventude. Ele praticava qual esporte?
Boxe
Futebol
Hipismo
Tênis
4 – Também saiu a carta aos acionistas que anualmente um famoso empresário divulga para os investidores. Este empresário é
Buffett
Charles Munger
Gates
Slim
5 – A Europa pretende ______ a _____ das informações não financeiras
Aumentar – qualidade
Aumentar – quantidade
Diminuir – qualidade
Diminuir – quantidade
6 – O Fasb informou esta semana que aparentemente está retrocedendo numa norma conjunta que foi elaborada com o Iasb. Trata-se da norma de
Derivativos
Receita
Seguros
Seguros
7 – A Chevron está no meio de uma disputa ambiental relacionada à poluição ocorrida num país sul-americano. O valor do passivo pode chegar perto de 10 bilhões de dólares. O país onde ocorreu este passivo foi
Costa Rica
Equador
Panamá
Venezuela
8 – O Banco Central da Europa decidiu que irá analisar 128
Bancos centrais de outros países
Filiais e representações existentes nos países membros
Instituições financeiras
Seguradoras
9 – A moeda brasileira foi considerada
A mais bonita num concurso de design
A mais difícil de ser falsificada
A mais sensível às mudanças no mercado financeiro global
A mais valorizada entre todas as principais moedas
10 – Situação esdrúxula na contabilidade pública com este “ativo”: pode estar no ativo de uma empresa, mas a justiça está autorizando seu “resgate” e uso por parte de alguns municípios:
Créditos tributários
Depósitos judiciais
Seguros Antecipados
Terrenos que serão desapropriados
Resposta: (1) moedas (2) Lemann; (3) tênis; (4) Buffett; (5) Aumentar – quantidade; (6) Seguros; (7) Equador; (8) Instituições financeiras; (9) A mais sensível (10) Depósitos judiciais
Se acertou 9 ou 10 = parabéns, nível superior; 7 e 8 acertos, bom nível e com um pouco de sorte chega lá; 5 e 6 = mediano.
08 março 2014
Fato da Semana
Fato da Semana: Europa avança na regulação contábilQual a relevância disto? A Europa geralmente é considerada uma região com múltiplas identidades culturais, políticas e econômicas (contábeis também). Assim, em geral quando discutimos contabilidade no mundo temos pouca consideração pela Comunidade Europeia. Entretanto, o papel deste grupo de países tem sido cada vez mais relevante para a contabilidade. E isto talvez tenha iniciado com a aprovação das IFRS por parte da Europa, que impulsionou seu uso para muitos outros países.
Nos últimos anos a Europa tem sido o local de interessantes discussões contábeis. Recentemente, para citar somente dois acontecimentos, tivemos a questão da prudência na estrutura conceitual e o rodízio das empresas de auditoria. Nesta semana a Europa esteve presente com a notícia que aumentará o número de informações solicitadas às grandes empresas e a auditoria que será realizada em algumas das grandes instituições financeiras.
Positivo ou negativo? É sempre interessante ter um contraponto nas discussões. Neste sentido, os posicionamentos da Comunidade Europeia na regulação contábil podem fazer face à hegemonia do Tio Sam. Assim, no longo prazo, quanto mais discussão melhor. Positivo.
Desdobramentos – Este grupo de países ainda pode ajudar bastante a contabilidade mundial. Seu posicionamento quanto a diferentes questões pode influenciar medidas em outros países, inclusive no Brasil.
Brasil irá sediar a Conferência da Iosco
A Conferência Anual da IOSCO chega à sua 39ª edição e o Brasil sediará o evento, que contará com a Comissão de Valores Mobiliários (CVM) como anfitriã e organizadora. O encontro será realizado no Rio de Janeiro, entre os dias 28/09 e 02/10, e terá como tema a importância do financiamento via mercado de capitais para o crescimento econômico global.
A Organização Internacional das Comissões de Valores (IOSCO) foi criada em 1983 e é o principal fórum internacional para as autoridades reguladores dos mercados de valores e futuros.
Fonte: CVM
A Organização Internacional das Comissões de Valores (IOSCO) foi criada em 1983 e é o principal fórum internacional para as autoridades reguladores dos mercados de valores e futuros.
Fonte: CVM
A prática leva à perfeição?
Learning Rewires Our Brains
When we learn a new skill, whether it’s programming in Ruby on Rails, providing customer support over the phone, playing chess, or doing a cartwheel, we're changing how our brain is wired on a deep level. Science has shown us that the brain is incredibly plastic–meaning it does not “harden” at age 25 and stay solid for the rest of our lives. While certain things, especially language, are more easily learned by children than adults, we have plenty of evidence that even older adults can see real transformations in their neurocircuitry.
But how does that really work? Well, in order to perform any kind of task, we have to activate various portions of our brain. We've talked about this before in the context of language learning, experiencing happiness, and exercising and food. Our brains coordinate a complex set of actions involving motor function, visual and audio processing, verbal language skills, and more. At first, the new skill might feel stiff and awkward. But as we practice, it gets smoother and feels more natural and comfortable. What practice is actually doing is helping the brain optimize for this set of coordinated activities, through a process called myelination.
How Nerve Signals Work
A little neuroscience 101 here: neurons are the basic cellular building blocks of the brain. An neuron is made up of dendrites, which receives signals from other neurons; the cell body, which processes those signals; and the axon, a long “cable” that reaches out and interacts with other neurons' dendrites. When different parts of the brain communicate and coordinate with each other, they send nerve impulses, which are electrical charges that travel down the axon of a neuron, eventually reaching the next neuron in the chain.
Imagine a row of dominos stacked closely together: when a neuron fires, it's like knocking down the first domino in a long chain. This process repeats from neuron to neuron, until the nerve signals reach their destination. These firings happen at incredibly fast speeds.
How Myelination Affects Nerve Impulses
We sometimes refer to our brains as “grey matter” because from the outside, the brain looks mostly grey. That’s what color our neuron cell bodies appear as. But there is also a lot of “white matter” that fills nearly 50% of our brains. That white stuff is myelin, a fatty tissue that covers much of the long axons that extend out of our neurons. Scientists have found that myelination increases the speed and strength of the nerve impulses by forcing the electrical charge to jump across the myelin sheath to the next open spot on the axon.
In other words, myelin turns the electrical signal into the brain version of Nightcrawler, the teleporting X-Man. Instead of traveling in a straight line down the axon, the charge is BAMF-ing down at much faster speeds.
Increased Neural Activity Causes the Growth of Myelin
Ok, so how do we get myelin onto our nerve axons?
First off, a lot of myelination happens naturally—much of it during childhood. Kids are like myelin generating machines, soaking up information about the world and themselves. As we get older, we can continue to generate more myelin onto our axons, but it happens at a slower rate and requires more effort.
Scientists believe that two non-neuron (or “glial”) cells that exist in the brain play a role in creating new myelin. The first is a glial cell called an astrocyte. Astrocytes monitor neuron axons for activity, and lots of repeat signals from a particular axon triggers the astrocyte to release chemicals that stimulate the second cell (known as an oligodendrocyte) to produce myelin, which wraps around the axon.
So as we practice, whether by writing every week, hitting jumpshots on the basketball court, or playing Call of Duty, we trigger a pattern of electrical signals through our neurons. Over time, that triggers the glial cell duo to myelinate those axons, increasing the speed and strength of the signal. It's like going from dial-up to broadband.
Myelinated Neurons Perform Better
There’s one final point to make here–how do we know myelin improves performance?
Well, that’s tough to prove definitively. We can tell for sure that it increases the speed and strength of the nerve impulse–which seems helpful for learning, but not conclusive. However, we can’t just cut into people’s brains and look for myelin directly without running afoul a whole bunch of ethical and legal issues.
One compelling piece of evidence comes from brain scans of expert musicians. There’s been a lot of research done on how musician brains differ from the brains of ordinary people. One specific study used a particular brain scan called Diffusion MRI, which gives us information about tissues and fibers inside the scan region in an non-invasive way. The study suggested that the estimated amount of practice an expert piano player did in childhood and adolescence was correlated with the white matter density in regions of the brain related to finger motor skills, visual and auditory processing centers, and others. Most significantly, there was a direct correlation between how many hours they practiced and how dense their white/myelin matter was.
Another strong point in favor of myelin’s performance-enhancing abilities is what happens when it's missing. Demyelination is a known factor in multiple sclerosis and certain other neurodegenerative diseases which cause symptoms such as loss of dexterity, blurry vision, loss of bowel control, and general weakness and fatigue. This suggests that myelin is an important factor in allowing us make the most of our brain and bodily functions.
Practice Makes Myelin, So Practice Carefully
Understanding the role of myelin means not only understanding why quantity of practice is important to improving your skill (as it takes repetition of the same nerve impulses again and again to activate the two glial cells that myelinate axons), but also the quality of practice. Similar to how the science of creativity speaks about idle time and not crushing through one task after the other, practicing with a focus on quality is equally important.
As a young gymnast, my coach put a spin on the old phrase and would always say: “Perfect practice makes perfect." If we practice poorly and don't correct our mistakes, we will myelinate those axons, increasing the speed and strength of those signals–which does us no good.
The takeaway: practicing skills over time causes those neural pathways to work better in unison via myelination. To improve your performance, you need to practice frequently, and get lots of feedback so you practice correctly.
Jason Shen is a startup founder, blogger, and fitness enthusiast. His blog, The Art of Ass-Kicking, has been featured in Lifehacker, Outside Magazine, and Mashable. His new book, Winning Isn't Normal, an illustrated collection of his best articles on entrepreneurship, fitness, and personal development, comes out later this year.
When we learn a new skill, whether it’s programming in Ruby on Rails, providing customer support over the phone, playing chess, or doing a cartwheel, we're changing how our brain is wired on a deep level. Science has shown us that the brain is incredibly plastic–meaning it does not “harden” at age 25 and stay solid for the rest of our lives. While certain things, especially language, are more easily learned by children than adults, we have plenty of evidence that even older adults can see real transformations in their neurocircuitry.
But how does that really work? Well, in order to perform any kind of task, we have to activate various portions of our brain. We've talked about this before in the context of language learning, experiencing happiness, and exercising and food. Our brains coordinate a complex set of actions involving motor function, visual and audio processing, verbal language skills, and more. At first, the new skill might feel stiff and awkward. But as we practice, it gets smoother and feels more natural and comfortable. What practice is actually doing is helping the brain optimize for this set of coordinated activities, through a process called myelination.
How Nerve Signals Work
A little neuroscience 101 here: neurons are the basic cellular building blocks of the brain. An neuron is made up of dendrites, which receives signals from other neurons; the cell body, which processes those signals; and the axon, a long “cable” that reaches out and interacts with other neurons' dendrites. When different parts of the brain communicate and coordinate with each other, they send nerve impulses, which are electrical charges that travel down the axon of a neuron, eventually reaching the next neuron in the chain.
Imagine a row of dominos stacked closely together: when a neuron fires, it's like knocking down the first domino in a long chain. This process repeats from neuron to neuron, until the nerve signals reach their destination. These firings happen at incredibly fast speeds.
How Myelination Affects Nerve Impulses
We sometimes refer to our brains as “grey matter” because from the outside, the brain looks mostly grey. That’s what color our neuron cell bodies appear as. But there is also a lot of “white matter” that fills nearly 50% of our brains. That white stuff is myelin, a fatty tissue that covers much of the long axons that extend out of our neurons. Scientists have found that myelination increases the speed and strength of the nerve impulses by forcing the electrical charge to jump across the myelin sheath to the next open spot on the axon.
In other words, myelin turns the electrical signal into the brain version of Nightcrawler, the teleporting X-Man. Instead of traveling in a straight line down the axon, the charge is BAMF-ing down at much faster speeds.
Increased Neural Activity Causes the Growth of Myelin
Ok, so how do we get myelin onto our nerve axons?
First off, a lot of myelination happens naturally—much of it during childhood. Kids are like myelin generating machines, soaking up information about the world and themselves. As we get older, we can continue to generate more myelin onto our axons, but it happens at a slower rate and requires more effort.
Scientists believe that two non-neuron (or “glial”) cells that exist in the brain play a role in creating new myelin. The first is a glial cell called an astrocyte. Astrocytes monitor neuron axons for activity, and lots of repeat signals from a particular axon triggers the astrocyte to release chemicals that stimulate the second cell (known as an oligodendrocyte) to produce myelin, which wraps around the axon.
So as we practice, whether by writing every week, hitting jumpshots on the basketball court, or playing Call of Duty, we trigger a pattern of electrical signals through our neurons. Over time, that triggers the glial cell duo to myelinate those axons, increasing the speed and strength of the signal. It's like going from dial-up to broadband.
Myelinated Neurons Perform Better
There’s one final point to make here–how do we know myelin improves performance?
Well, that’s tough to prove definitively. We can tell for sure that it increases the speed and strength of the nerve impulse–which seems helpful for learning, but not conclusive. However, we can’t just cut into people’s brains and look for myelin directly without running afoul a whole bunch of ethical and legal issues.
One compelling piece of evidence comes from brain scans of expert musicians. There’s been a lot of research done on how musician brains differ from the brains of ordinary people. One specific study used a particular brain scan called Diffusion MRI, which gives us information about tissues and fibers inside the scan region in an non-invasive way. The study suggested that the estimated amount of practice an expert piano player did in childhood and adolescence was correlated with the white matter density in regions of the brain related to finger motor skills, visual and auditory processing centers, and others. Most significantly, there was a direct correlation between how many hours they practiced and how dense their white/myelin matter was.
Another strong point in favor of myelin’s performance-enhancing abilities is what happens when it's missing. Demyelination is a known factor in multiple sclerosis and certain other neurodegenerative diseases which cause symptoms such as loss of dexterity, blurry vision, loss of bowel control, and general weakness and fatigue. This suggests that myelin is an important factor in allowing us make the most of our brain and bodily functions.
Practice Makes Myelin, So Practice Carefully
Understanding the role of myelin means not only understanding why quantity of practice is important to improving your skill (as it takes repetition of the same nerve impulses again and again to activate the two glial cells that myelinate axons), but also the quality of practice. Similar to how the science of creativity speaks about idle time and not crushing through one task after the other, practicing with a focus on quality is equally important.
As a young gymnast, my coach put a spin on the old phrase and would always say: “Perfect practice makes perfect." If we practice poorly and don't correct our mistakes, we will myelinate those axons, increasing the speed and strength of those signals–which does us no good.
The takeaway: practicing skills over time causes those neural pathways to work better in unison via myelination. To improve your performance, you need to practice frequently, and get lots of feedback so you practice correctly.
Jason Shen is a startup founder, blogger, and fitness enthusiast. His blog, The Art of Ass-Kicking, has been featured in Lifehacker, Outside Magazine, and Mashable. His new book, Winning Isn't Normal, an illustrated collection of his best articles on entrepreneurship, fitness, and personal development, comes out later this year.
07 março 2014
Apple
O diretor financeiro da Apple, Peter Oppenheimer, vai se aposentar e passar o bastão para Luca Maestri em setembro, encarregando o executivo nascido na Itália de um caixa acumulado do tamanho da economia do Vietnã e da difícil tarefa de atender às expectativas de Wall Street. Maestri, de 50 anos, nascido em Roma, vai assumir num momento em que a Apple está numa encruzilhada. Investidores continuam a pedir que a empresa dê melhor uso a seu capital acumulado, de 160 bilhões de dólares, do que simplesmente deixá-lo no exterior enquanto rivais como Google e Facebook desembolsam dezenas de bilhões de dólares na aquisição de companhias de tecnologia de ponta, como Nest e WhatsApp. Administrar as expectativas exageradas dos investidores pode se tornar mais difícil à medida que a Apple –diante de um crescimento menor da receita e de competidores mais agressivos– mergulha mais fortemente em mercados de maior crescimento, mas margens menores, como a China, dominada por fabricantes de produtos de preços mais baixos, como Huawei e Xiaomi.
O título do texto fala num caixa de 160 bilhões de dólares. Bem, parte deste "caixa" é muito mais investimento de longo prazo, que os analistas insistem em classificar como caixa. O segundo aspecto, é que devido ao planejamento tributário, parte do caixa não está totalmente disponível: existe um custo tributário de "levar" o caixa para sede, antes de fazer distribuição ou investimento em ativos de longa maturação.
O título do texto fala num caixa de 160 bilhões de dólares. Bem, parte deste "caixa" é muito mais investimento de longo prazo, que os analistas insistem em classificar como caixa. O segundo aspecto, é que devido ao planejamento tributário, parte do caixa não está totalmente disponível: existe um custo tributário de "levar" o caixa para sede, antes de fazer distribuição ou investimento em ativos de longa maturação.
Depósitos judiciais
O saldo sai do caixa e entra na linha de depósitos judiciais, no ativo não circulante. A diferença em relação a uma aplicação financeira tradicional, além da remuneração mais baixa, se dá pela incerteza sobre a decisão judicial, tanto em termos de mérito como de tempo. Mas os valores seguem reconhecidos como um direito da empresa, até que ela seja realmente obrigada a pagar.
Contudo, nas disputas envolvendo pagamento de tributos, diversas entidades arrecadadoras, inclusive o governo federal, passaram a registrar a realização dos depósitos judiciais como receita.
Isso já é discutível diante da incerteza sobre o desfecho da disputa na Justiça.
Mas, para piorar, alguns municípios conseguiram autorização judicial para resgatar tais depósitos antes mesmo de o mérito da questão ter a decisão definitiva. Assim, embora a empresa ainda mantenha o depósito como um direito seu no balanço, a prefeitura já sacou os valores e saiu gastando por conta.
Fonte: Aqui
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