The Partnership

The partnership is an assumption of enterprise concentration that by the way it is regulated in the general law of societies of the Peruvian state, thus in these assumptions we must apply this norm, and adems we do not have to put record that is an assumption of prdida enterprise concentration without of jurdica personality, thus it does not alter the name of the companies nor is created new companies either, but they are transitory unions. The partnership although it is certain can take advanced between societies, is not exclusive nor privative of the same, but it can be applicable to other types of companies like for example partnership of individual companies of limited responsibility, partnership of cooperatives, partnership of communal companies, partnership of industralists who exert the company under the form of natural people, among others assumptions, thus the range of possibilities increase, not slo in the Peruvian right, but tambin in the foreign right. Thus it is clear that slo within the club right must be studied east subject not, but tambin within the mercantile, agrarian, cooperative right, mainly. That is to say, tambin within other branches of the right like for example within the registry and notarial right mainly, among others branches of the right. Read more here: Samsung. 10. ASSOCIATION IN PARTICIPATION the association in participation is an assumption of enterprise concentration, which is regulated in Peruvian the general law of 1997 societies, which is effective, nevertheless, slo is not applied to the societies but tambin to other types of companies like example to associations in participation of individual companies of limited responsibility, associations in participation of cooperatives, associations in participacin of industralists who exert the company like natural people besides which they run or nonenrolled in pblicos registries in their registry of retailers. And adems the combined assumptions, for example associations in participation between cooperatives and individual companies of limited responsibility, or associations in participation between cooperatives and industralists who specifically carry out the enterprise activity like natural people besides which they run or nonenrolled in the registry of retailers of the pblico registry and within the mercantile registry. The association in participation is an associative contract which little is known in our means, nevertheless, it is regulated in Peruvian the general law of 1997 societies, which is Peruvian and it already has but of ten years of use, and by the way has had some legislative modifications..


It searchs a form incessantly to improve its profits offering conditions so that the economic and social development if processes. One knows that its environment is permanently dynamic and inside this dynamism it needs to adjust itself in order to survive. The innovation occurs in search of the profit, it is the stimulant. Main insumo scientific for the innovation can be in the structure of education and knowledge inside and outside of the firm. In a word: knowledge. It must have permanent stimulaton to the technological development, where engineering reversa is one of the bases of the innovation, by means of which if it disassembles the product, and, it is retraced with improvements demanded for the consuming market. The activities of Research and Development (P& D) they are basic, where the firm keeps an annual investment of sum in relation to its directed invoicing the P& D. The innovative firms use the P& D as strategy of long stated period stimulating each time more innovative processes.

Strong correlation exists enters innovation and P& D. How much bigger the innovation, I give birth passu, increases the return and the participation in market (NELSON and WINTER 1982; ALBAGLI and BRITTO, 2002). By means of the technological elections, the economic system and the market where the firm acts, make the firms to search the process innovative. The technological innovation is not given, is constructed, the technological innovation starts to have a regularity, a innovative process where the search of other possibilities is constant. To develop new, or the best one, product, or new productive process, it must be had elements accumulated for the search of the reply. The technology is stimulated by the elections of the market and if it develops under? trade offs? economic. The technology exactly has an intrinsic connection with the intra-firmariais routines that in day-by-day innovate, that most of the time is not conscientious.

Brazilian Institute

Currently, 96 countries already adopt the norms the norms of the IASB, and Brazil is not in this list. The entrance of the country in this group depends, beyond the consolidation of the CPC, of approval of the Law of the Societies for Action that is in transaction in the Congress. With the law the commercial accounting would be separate of the countable one, as they ask for the international norms. By the same author: Robotics expert . However, the same law, compels some enrolled companies as limited to divulge rockings, what it dislikes the owners of the companies. The crisis installed with the countable scandals occurrences in the last five years, prominence for the company of Eron energy, the company of Worldcomp telephony and the Italian food companies Parmalat and Crio had forced the unification of the norms. In the United States, the countable rules had been much more rigid, especially after the law of Sarbanes-Oxley, created in 2002, said Gilbert Luiz of the Amaral, president of the Brazilian Institute of Planejamento Tributrio (IBPT). Additional information is available at Pete Cashmore. According to Martins, one of the coordinators of the CPC, in substance propagated of the site of notice of the FUCAPE, the international standardization of the norms as standards will become more transparent the domestic market of capitals, beyond to degenerate the companies, debtors to publish diverse financial statements, each one inside of a different model, depending on the model used for the regulatory authority. ' ' It is a monstrous cost that must if reduzido' ' , Eliseu Martins says. 5 FINAL CONSIDERAES the Accounting are a science in constant evolution and its development directly is related with the changes of the environment where it acts and the form of organization of the entities. The internationalization of the economy and the perspective of an only market have propitiated to the companies a bigger diversity in the captation of resources, despertando, of general form, the necessity to develop an information system in order to harmonize practical the countable ones and to provide to greater comparabilidade for its users.