Or study of wealth of the company, atuality, ultrapassa or traditional limit that was confined in rushing profits and haveres.
Introduction
To Accounting, previously, I studied or patrimony in your registry, plus some major concerns about "or why" we happen phenomena of wealth of social cells, or more, about those "agent causes" that geared the patrimonial transformations. For millennia, he barely devoted himself to the "art of writing" and when he became a science, he was more in analyzing the elements of wealth than the phenomena of his deepest origins.
We can say that, relatively over time, you really should pay attention to those social partners and those in the socio-economic environment.
Or heritage, still, unequivocally, is not moving by itself, if it undergoes modifications due to the influence of the environment, as it also causes influences in the community.
Constantly, due to exogenous environmental influences, you are transforming heritage. It has been a dynamic of constant capital, as some of them are not evident or at all observed.
This constant change gives rich influence to society in its quality of life.
There is a constant interaction between the heritage and your surroundings.
These environmental phenomena can affect deeply or the wealth of the social cell (such as the company or institution). Assim can increase to patrimonial dynamics, as well as decrease to dynamics to the point of gerar crise and demissão de pessoal, assim also affecting communities.
Carlo Ghidiglia, or gênio do Controlismo, acknowledged that “two exogenous, ou seja, or social, economic fathers operate in a different way in each place, depending on the psychological and tradition of each povo e tudo isso repercussão na vida da wealth. ”(See pg. 85 General History of the Accounts, Prof. Lopes de Sá).
Also Eugen Schmalenbach, expoente da escola reditualista na Alemanha, defended a social position da azienda. Concern with the studies of pressões of the external environment where Azienda is inserted.
E o Prof. Lopes de Sá with knowledge warned of these environmental phenomena in his work General Theory of Accounting Conhecimento launched in 1992 and admitted you to a special group of logical relations causing the movement of wealth.
On examples and practical cases linked to questão we will go on to discuss this work.
Endogenous environmental influence
Influences on the environment are endogenous only to the direction of the organization and its weight. São internal environmental phenomena of the social cell.
Various são os subjects that can be inserted in our studies and I will treat you by topics.
Nutrição:
He is interested in the direction of the people in studying the influence of natural balanced nutrition on the path of wealth dynamics.
Uma direção e pessoal com boa saúde terão energia to develop melhor or work in the company. It is known that the health also depends on the daquilo that, in spite of itself, is fed in a balanced way. A saúde as a doença can enter the mouth. It is not the objective of this work to deepen knowledge on a suitable food for health care but also its influence on the dynamics of wealth.
The company hires a professional contract for nutrition so that the person has a food and assimilation as well as a health care service and disposition. Avoiding job licenses for doenças. Every work stop leads to a disturbance in the capital's dynamics.
Awareness of a natural and balanced diet is essential to ensure the health of this endogenous environmental influence through the tanger or heritage.
A ciência da alimentação interessao a o Neopatrimonialismo because it is a fator that is going to tanger to wealth pela via do pessoal.
A person with a balanced diet will be able to energize the richness of a person who is poorly fed.
Psychological aspect
It is interesting to see the psychology not the field of capital dynamics. I know that an official adapted to his function and that what will happen will render more than an official who is not adapted to what has happened. This endogenous environmental influence will tangle wealth dynamics.
Psychological press
A negative psychological pressure exercised by a authority on or donation of a company may cause diminution of the patrimonial dynamics and thus affect or result of the company. We observe this in practice.
A positive psychological boost will increase the capital's dynamism.
Exogenous environmental influence
Exogenous environmental influence and that affecting the heritage coming from the external environment of the social cell.
Let us analyze some practical events external to or heritage that over or at the same time, often, have different influences:
Commercial Aviation
As a terrorist attack on the World Trade Center in Nova York and on the Pentagon in Washington, it diminished us or flow of passages, and it forced the airlines to cancel some of the flights to or from other countries for lack of passages or a small number of people to travel.
There was a reduction of 35% less than that registered in the year 2000 and the year 2001 in the occupation of airplanes between Brazil and the United States (Correio do Povo, Economia, pg. 12, out / 01). Secondly, to the International Air Transport Association (IATA), it has received a baixa of occupancy of 30% of the normal level.
Such fatos geraram increase of custo unitário de passagem em face da relação fixed expenses / receita.
Corrective measures will promote waivers of people with their pertinent costs and higher expenses to motivate or market to trust us again.
Tourism in Nova York
We are left with the economic activity of tourism in virtue of the attack, not the World Trade Center.
Or tourist deixou to travel to New York as a new terrorist attacks. A specific interest to the United States was the influx of people interested in traveling to that country and that they had to inspire or overconfidence that they had no confidence in their power.
Restaurants
As a terrorist attack houve diminuição da dinâmica da wealth two restaurants da rede de Hotéis that trabalham com turismo.
The aforementioned problems of increasing the unit custody and the purposes you promote directly or patronage of such companies.
Tourism Agencies
Or an attack that houve em Nova York mexeu com o turismo daquela cidade as afetou outros locais and tourism agencies. An example is the absence of SOLETUR here not Brazil. Faliu em virtude of external cats. Diminui de uma hora para outra o fluxo tourist y com isto deeply affected the dynamics of the capital of the tourism agency. In the absence of 05.11.01, it was also motivated by the diminution of the search for passage in the virtue of the terrorist attack of 11.09.01, not the World Trade Center and not the Pentagon in New York. As an international crise of tourism motivated by exogenous cats, it was the strongest tourism operator in Latin America. We transported 350,000 tourists in the year 2000 and 250,000 in 2001. A company owned 28 affiliates in 13 Brazilian cities, in addition to five own hotels, in Bahia.In Soletur it had 480 officials and more than 1500 indirect ones.
Hotéis
The first week, after September 11, 2001, the average occupancy of two hotels in the North American network is 90% in relation to the same period. You spend 40 days down to 5% in relation to the year 2000. (Jornal do Comércio, out / 2001, Economia, ed. 107, year 69).
Commercial Aviation
Ainda in decorrência do terrorist attack in NY houve diminuição da atividade do capital of aviação comercial. Isto gerou detached. It emboldens unemployment as a phenomenon studied by the economy, it also affects the wealth of social cells and for this reason and in all aspects of the dynamics of these very interesting accounts. In virtue of the attack on the people, as in other cases, they will cancel their passages and assim diminui or flux of passages, affecting their recitation as the custodian of each unit.
Aviões industry
Houve, still in the face of the event of September 2001, remains one in the production of airplanes and assimilated by the companies that will be dismissed. To Boeing Co., the world's largest space company and the largest manufacturer of aircraft interrupted in the manufacture of the 777-200 lR, destined to be the largest commercial aircraft with the greatest autonomy of aircraft ever manufactured. Or program foi suspense, for a space of time, due to failure to sell and to the declinio do setor de aviação, após or terrorist attack that took place on September 11, 2001. Assim também a Embraer, the world's fourth largest manufacturer of commercial aircraft, sofreu diminuição de sua patrimonial activity com a crise no setor aeronautical world and wiu-se forced to review their contracts and demit pessoal. Only with Crossair, an airline that operates in your region in Europe and is part of the Swissair group,There was a contract for 2 billions of dollars. To Crossair, to buy airplanes from Embraer, he contacted with the sale of his aircraft. Com a crise, no entanto, the prices of the aircrafts in Crossair had to redo their calculations to buy the cats of the Embraer.
Attack no Metrô em Tóquio
When there was an attack or attack on a subway in Tóquio logo, the people tried to protect themselves and increased their mask sales by increasing the dynamics of the capital of these industries.
Biological Terrorism Ameaça
Whenever you have taken care of your weight, try to protect yourself by buying roupas and masks.
Bactéria Antraz
With this bacterium placed in evidence of terrorism terrorism, the increase is procured by luvas, masks, etc. Fez assim estes setores will increase your heritage dynamics.
War
It traced increased arms production. Assim as cotações das ações destas organizações increase as it increases your procurement. Cresce dynamics gives wealth to companies. In opposition to the countries attacked by the social cells Sofrem Baixas imensas em seus patrimonios.
Left of plane
Whenever there has been a plane it has prejudiced the companhia not only the loss as well as the diminution of procurement of passages in this companhia. This phenomenon may be the most common passage and exists and will affect or hold the airline.
Airplane pump
Every time you have heard about a pump in a small plane or a flow of people in air travel, mainly in the company where you are or where you are. Shaking assim, temporarily, dynamics gives wealth.
Louca cow
When there has been a problem with the French cow, it has been in England, and now it has not been in Japan, it has had a sudden decline in the patrimonial dynamics of organizations that work with bovine meat. Restaurants are also affected by this problem. There is an accentuated consumption of meat by the consumer and its derivatives.
Automotive offer
A supply of automobiles in a factory that is diminishing, for a period of time, in patrimonial dynamics and many times as a diminution of the functional square or in trade fairs due to lack of work or labor.
A diminution of weight in a company will be able to benefit a patrimonial function, being a favorable favor to us, you should count us, more prejudicial about the economy aspect.
Beneficial for the accounting in virtue of diminution of two costs as a person (patrimonial phenomenon). It is not beneficial for the economy because it increases or declines (economic phenomenon). Raising-assim social problem.
Or untapped, it does not have the purchasing power of consuming or consuming less. It is the face of the fact that ao buying less or trading reduces to your sale and that to industry it produces less.
Where has increased purchasing power or consumer can buy more and more industry can produce more, all influencing each company on the patrimony of the month.
Fuel increase
O increase in fuel, by the government, causes repercussions in the industry and commerce as well as companies providing services in the life of the consumer. Generating assim uma corrente of increases that or consumer tera que arcar. When I did not do how to repassar or diminished consumer to profit margin of the company. This patrimonial phenomenon, gives diminution of the profit margin, will show that the patrimony will have less availabilities than the third one, this patrimonial phenomenon will not be houvesse.
Whenever there has been an increase in fuel by the government, this increase has been passed on to the consumer or to the company, absorbing this increase and reducing its profit margin.
Working with 20% of liquid profit, I have to observe an unexpected 5% increase if I can go back to the consumer or liquid profit can reduce this to less than 15%. Reduced to a tax return of investment or business, it tends to apply less in expansion and influence, as it were, not only in its own business, but not by its suppliers.
Due to exogenous environmental influence, it can lead to an increase in patrimonial dynamics as well as a decrease in capital.
Cotação do dollar
The exogenous environmental influence of the increase in the dollar value may bring benefits to those who have the dollar. It also creates prejudice for those who assume their own commitments to the foreign currency.
A customer who has $ 1,000 at R $ 2.70 is available R $ 2,700.00.
You can spend a dollar at R $ 3.00 and you will have R $ 3,000.00. Houve assim um increase of R $ 300.00.
A fact observed in the Feira do Livro in Porto Alegre in the beginning of November 2001 was due to the decrease in the supply of foreign books by two readers on the difficulty of importing books.
Either increase gives rise to the increase or tourism is not in the country by two Argentines who fear their daring currency at a dollar.
It benefits the national brinquedos industry. O brinquedo estrangeiro becomes more expensive.
Natal Festival
It is notorious or an increase in patrimonial dynamics in the majority of social cells with the commemoration of Natal. You have to get money to provide services in this period as you have increased your sales.
Conclusion
O Patrimônio gives a social and sensitive cell to external variations. The events of the environment affect the wealth of the organization. This was notorious as a terrorist attack or a World Trade Center in Nova York on September 11, 2001. Onde or terrorist attack with the world economy. Placing sectors of the economy in crise commissão de pessoal, falências, etc., prejudicing the community, reducing the economic dynamics of various sectors of the economy and increasing the dynamics of the capital of other sectors, such as the arms industries.
Some expoentes of accounting, not past, have been those environmental phenomena, but only after 1992 with the publication of the work General Theory and the Accounting Prof. Lopes de Sá é that was due to a series of studies that this matter deserved.
We constantly observe a social cell prospering, stagnating its economic activity or going to failure due to exogenous environmental influences.
Or Neopatrimonialism we are investigating and studying with all responsibility and responsibility for endogenous and exogenous non-patrimonial environmental influence, which is a relevant issue for the vitality, economicity and prosperity of the social cell.
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