In search of two reasons for patrimonial phenomena, as well as their respective identities, it constituted being an essential task for the accounting not of their current philosophical science in the aspiration of the efficiency of social cells. Or how many, for what reason, are two positive figures that are afraid of dimensional reach and that have altered the patrimonial mass. Search in this way, in consonância das razões ou das relações de uma patrimonial patrimonial tem been at present or modern challenge of accounting. Or epistemological doutrine neopatrimonialism, helps the real accounting society and the correct acquisition of common characteristics between various relationships, in order to define or adapt the model of patrimonial behavior. A identidade das relações ou das razões é, portanto, or modern accounting analytical method,that aspires to the harmony of the same character between the cats and the patrimonial phenomena, in order to do this, to produce diverse conclusions not according to the adequate model of efficiency and wealth prosperity.
1. Introduction
We will think of calculating or measuring differently, at the level of countable thinking, present in the Paleolithic era for a time two metais and this for a medium life as a "method of broken games", we knew a result that would cause us fright. Furthermore, we will also begin to calculate the dimension of the accounting accrual used in the first half, for the modern and for the contemporary time with the modern recognition of “Ciência do patrimônio” proclaimed by Masi (1893 - 1977) we also had a long disproportion of gnosiológica and intellectual qualidade.
O world visível semper foi investigated in its dimensions, and these semper foram incipient themes conceitos us and studios. An ancient philosophy was never required as dimensions. Primeiro or homem accredited that the smallest particle was a ponto, depois, uncovered cell, logo mais, the find or atom (which was called the philosophers of "figures"), porém, agora we are not a world of subatômica observation; Therefore, great foi to evolution of human thought and science.
In physics we will compare the studies of the classical epoch of history and the modern studies around the atom, we would find a great difference: firstly, we checked its existence and structure, and began to study studies on its divisibility, as highlighted for that phenomenal research undertaken by Murray Gell-Mann (1962), which consisted of procuring a subatomic particle called "menosmega minus" that would help to understand the relationships of the atom. Gell-Mann in his "Theory of the Octet" proposed such an experiment, then, or scientist Nicholas Samios (1964), an experimental physicist interested in the theory, became one of his collaborators in the research, managing to locate such a particle after dozens of researches; Such a discourse would give a huge "leap" in nuclear physics;We could not imagine that here that was considered as the smallest quantity of an element, there were even particles, “hidden”, and that these added possibilities were an interconnection, therefore, to the theory of the octet that was the most important in history; A great conquest and a great knowledge of scientific knowledge.
As confirmed by Darwin (1809 - 1882) - also confirmed by his great-grandson, or biophysicist Richard Keynes (2004) in an interview given to the newspaper Chamado: “Revista” by publisher Globo, when he was not Brazil - when he studied some specimens Brazil, carrying out excavations and pigtails of matter, also studying Fuegian in the "Terra do Fogo" in America do Sul: managed to perceive that all of it has evolved and continues to progress in the infinity of two tempos.
Really, since Thales of Miletus (640-548) revolved to renounce mythological explanations to aspire to rationality, it happened or the first step for philosophy and science; Perhaps this month could not foresee the speed of thought that would be present on every day of the day, pois, em muito evolved or rational scientific knowledge.
An infinity of thoughts on accounting, started in raciocínio na Grécia as "logistiké", and in Rome as "ratiocinandi scientia" second Masi (1971), would give new senses to countable science that in full XX century was a huge evolution in its structure gnosiológica rumo a philosophy. Currently with the Neopatrimonialist doutrina de Sá (1992), the advance is celebrated or the path of philosophy of conhecimento.
It is necessary to confront the current phase of accounting performance - which is currently protected by the modern doutrine of Neopatrimonialism - I can affirm that now such a genus manages to aspire by means of relationships and their respective identities, the appropriate models of patrimonial behaviors, demonstrating a new and evolved phase Your analytical technology.
An analysis of the evolution of accounting accounting, when compared to the logistic process of counting, proposed by Cerboni (Apud - Carvalho 1973), perceives a variation or a great difference, between logically organizing the figures and explaining them. These relationships seek an explanation between cats and parts of the heritage; agora, na modernidade, we fear identities of those relationships that guarantor with glimpse, or ideal model of behavior.
In the light of relações foi or the beginning of a finalist process of nosso conhecimento, it is all to show, according to Pascal's (1623 - 1662) emussion in his work “Pensamentos”, that they are great and infinite in the fields of sadia and thought; that the progress and clamped paths of the city are unlimited, specifically that which has always sought the prosperity of the capital two enterprises: a countable science.
2. As relations and identities not general conhecimento
Every science studies specific phenomena, but, with more accentuation, each branch of knowledge looks for by means of laborious research, or study of its phenomena pelas relações que o formam, ou seja, pelas “razões” ou condições que fazem arising or mesmo, para assim really discover because it exists ou, qual é o seu effeito, to its nature, origin and other characteristics. According to various authors of scientific methodology such as Luckesi, Barreto, Cosma and Baptista (1989, Page 71), this serious or real objective of science:
"… or scientific evidence aims to clarify the factual occurrences of the universe, producing an understanding of parcels of the" world "by believing and creating logical connections and understanding among the six components. Starting from the descriptive identification of two dice, it establishes an understanding of reality, by verifying how each thing, each phenomenon is given to us, making possible its intelligibility from its outlines and constituent elements… Or the second moment of the production process scientist is establishing or understanding of things, managing to discover how they are because they process in this way. ”
By accounting, by means of relationships, explain the details and phenomena of the patrimony. Now, scientists count you perceiving this not XIX: that counting as a science you should look for two events or two elements of heritage figured in specific categories, systems and groups, therefore, in a countable analysis - application that directly aims to The end of our conhecimento, that is to produce models of patrimonial behaviors - with the patrimonial discipline deixou to be at the service of the information and to be at the service of the human being and the society.
Contudo, or that it was for the ciência, uma looks for that it would reach a successor depois de certo tempo, it would be common in philosophy. Or I studied the reasons for the relationship that formed, it was customary practice of the philosopher, as Aristotle (384-322) explained to study the relationships of dimensions, in his work called "Topics" (Livro I chapter 16 and 17), seeking Also, among these reasons, or its common character, is this, to its identity:
"… In the presence of various meanings, thermo power, pois, to be investigated by these and other semelhantes… To semelhança it should be studied, first of all, things that belong to different genres, second to formula: A: B = C: D … “As well as A is in B, in the same way that C is in D”… pois, to the extent that it possesses some identical attribute only between them. ”
As related that Aristotle expounded, that A is in B, as C is in D, are the main observations on the identities of the relationships; Now, A is related to B, as C is related to D, in some way this proposition is a common character, an “identity”, because it presents similarities, so you cannot know a specific mathematical dimension, as this is infinitesimal, moreover, it can undoubtedly be verified that such qualities interchange, producing an essential and symmetrical point between them.
O physicist and also philosopher Pascal (1623 - 1662) not the height of his “Pensamentos”, commented and edited by Mauriac (1941, page 88), tried to extract categorically as relações que o homem possui com a natureza em grau infinito, até reach or cause not caused; Pascal affirms with holisticity that the relationships between or homem, or universe, to nature, end with the possibility of a common sense, a tune, or melhor, an identity:
"I know or homem try to make himself the same before anything else, I would perceive the logo that I put and unable to reach another thing. How could a part be made or all? But apart from being able to, less hair, ambition to make the parts, as they fit within their own proportions. And as parts of the world are always intimate and intimately related, I consider it impossible to understand how we can reach others, or penetrate or all. "
Yes, it is true. All the things that we have, not the least, for the infinite, we end up having relationships and identities, was it not that Niestzche (1844 - 1900) discovered his spirit during a meditation? Saying that the world is a set of contrasts and situations, that collide and interconnect with an infinite constant, demanding and requesting from Chamada “transmutation of values” that he both asks and motto, in life.
Just as Pascal's statement was - or genius that inspired inventions, because he is a young author and breeder of the first electronic machine, which he built in the first place, I bound because I knew all the Euclid theorems (430 - 360 BC) - This is also how Aristotle affirmed when he addressed a certain "identity" between the parts of a group that issued reports; such a cognitive aspect would be normal in the science of thousands of years.
O own Augusto Comte (1798 - 1857) said that or true study, would be that one provided by relationships. Are you really positive, and is it that it came from relationships between the cats, then, imagine or what would be the study that sponsors, with impetus to essential nuance, two cards from different relationships? The identities of relationships such as those presented by Aristotle and Pascal, were the future of the conhecimento, e hoje mais do that they would never become or present in accounting.
3. As relações de identidade
When trying to analyze balances, he looked for the explanation of two cats, in which method or which was most consolidated by the number of patients, which is nothing more than a relationship, or reason between the cats, groups and phenomena. For this very reason that the scientist Roberto Pfaltzgraff, in his work "Manual de Análise de Balanço", discussed the analytical quoientes called "Ratios", which had the same meaning.
Contudo, we know that everything that is related to a common character, an identity, and about that we can address these simple things of our daily life, for example: to life is a greatness that is related to how we breathe, and to this Atmosphere, on this planet, on this as stars, on these as the universe, in this way, we are assuming a continuity of relationships that, despite autonomies, have a common nature.
As identities exist, they are related and as possible, an identity of this is truism. When I affirm that the liquidity systems, results, stability and economicity (basic systems for the operation of capital), produce efficiency with the cooperation of the invulnerability system (system that protects wealth from two cliffs) - as Zappa Hoog previously discussed (2005) in a special bulletin to the members of the Neopatrimonialist school - I am saying that the autonomous and most important systems of the capital depend relatively on invulnerability, therefore, to the systematic and infinite influence, subject to a universal cooperation of other variáveis. Autonomy becomes relative and submits to the relatividade subjecta tais condições.
As identities are, pois, common aspects, that can exist nas proportions as bem definiu Sá (2005); We can also exist phenomena, our movements, we are aware of reasons of heritage. As identities exist, there are factualities of heritage, naquilo that he transmits in his devir.
I certify that two first-born children to approach with sagacidade on to the identidade of relações com relação às proportções, no Brasil, foi Hilário Franco (1973, Page 89), who said:
"… a) There is a necessary and defined proportion between your own captains and third parties;
b) There is a necessary and defined proportion among the various groups that understand the two capitais application… ”
It is obviously known, therefore, that he will first allude to the proportions and their identities in accounting, that he fears the news, has been or Frei Luca Pacioli in his work "As divinas proportções", addressed by Sá (2004) em um de seus artigos.Content, identified as a non-scientific method of defining models and authorship of Sá (2005, p. 29) that designates this as a method, as the following words:
"Or method two models you provide are scientific, of genuinely countable application, supporting" identities "of behaviors of patrimonial cats. Ou seja, such a method studies sets of things that happen in the dependency regime, ou ainda, within a reasoning of analysis of events that are intimately linked… ”
Therefore, the identities are only related to two cats that are assembled and possibly a common tuning, a character that outlines similarity between the two reasons of the heritage, therefore, this exists not only in proportion, but, in dynamics that drives this proportion guaranteeing you various states of health or heritage pathology.
In proportion, it could be an identity (and assuming that it was conceived by the Enciclopédia Barsa: as an identity of reasons), when the various relationships interluded, displaying a common point, with, in my view, an identity that is not relevant to anyone. Proportion, more to reason, two phenomena and facts than a correlative interdependence. Identifying the character that is related to the existence of any two aspects, be it static or dynamic of heritage.
Of the relationships that are extracted from the patrimony, there are several that interact with each other, with respect to a system, or to several systems, therefore, it will deal with the identity of basic relationships that respect the basic capital systems, or else: the liquidity system, resultabilidade, stabilidade and economicidade, singularly, isto é, um of each time.
4. A identidade de relações gives liquidity
Liquidity is a systematic function of heritage, second to modern non-Neopatrimonialism; It works because it is a movement, and the system, because it is a set of parts or phenomenological components.
The liquidity system belongs to the most important basic years of capital; to financial health, to solvency to short term, to patrimonial efficiency in many depends on this system, this function, which guarantees satisfaction of specific dimensions and constant cause, effect, quality, specific time and space.
Or that causes liquidity only the elements of the circulating capital that have specific qualities and quantities, such elements may be originated from the capital of third parties and their own capital, or their guarantor to the satisfaction of those who are in good standing and also specific amounts, temporal and speed correta, in period or certain spaces not in the Azienda field. Sá (2004) addresses that the resultant gives serious liquidity following:
L:: Di + Rz
Ex Ex
Ou seja, the resultant gives liquidity (L) to be for the enforceability (Ex) assim as os meios financeiros (Di + Rz) must become for the enforceability (Ex), according to the own words of mestre Sá (2004): "… No liquidity system, this (L) must be for the needs (Ex) (required in each period) as well as the least (D + R) (available and realized) must be for the needs (required in the short term). ”
Contudo, such identity addresses pontos gerais da liquidity, and we know that it constitui (as a system) of parts and ensembles, or that it derived into a traditional relationship, pois, translated into effective sadness when the elements of circulating capital (CC) are divided into two elements. do capital demanível (CE) no qualitative, quantitative and proportional card:
CC => 1 ® quantitative and qualitative efficiency, or proportional
CE
Então, such an aspect exists, because it has an identity; This relationship can extract a tune that applies the following way:
CC:: CE
CE L
Or working capital (CC) must be for or third-party capital (CE) as well as third-party capital must be for liquidity (L). Assim, for example, to greatness of working capital must be equivalent to greatness of credit capital or third parties, just as greatness of third party capital cannot be equivalent to liquidity. When in tune it does not happen, there is an inefficiency of liquidity, and it is more demanded for or payment, being that the liquidity promoted by circulating capital in relation to or quantitative or proportionally, is practically less and insufficient to debit the dividing in operation.
Therefore, the liquidity is a function, a movement that is statically expressed by the proportions and quantities, and is dynamically potentiated by the temporality and rotation of two six elements, which we call of turn, in what should be verified as follows:
CC
:: GCc GCc L
Ou seja, or circulating capital in a quantitative dimension (CC) must be for or its turn (GCc) as well as its turn must be for liquidity (L); When the first relationship does not interact with the second, there will be no identity, then there will be inefficiency of liquidity. It will not be enough just the third or working capital that there will be no money transfers and such money transfers will be equivalent to the liquidity movement. Or working capital must be for the transfers as well as the transfers must be for liquidity and for your promotion, submit to the identity of the two guarantors of liquidity efficiency.
Therefore, it is possible to extract another basic identity (pois, this artigo singelo is recounting the basic identities of liquidity) that is extremely important for an analysis of liquidity, because it has the greatest impact on its dynamics:
CC
:: CE GCc Gce
Or working capital (CC) must be for or your money order (GCc) as well as required capital (CE) must be for or your money order (Gce); The first relationship must be compatible with the second relationship. As there must be between the working capital and the required capital with its respective money orders, only if it will exist in efficiency, therefore, or the working capital money with the credit capital, such as the credit capital must be perfect connection as circulating capital, for liquidity prosperity.
As the identities of a heritage are so many and infinite chegam, porém, providing only a basis for financial accounting analysis, I prefer to limit myself in the light of these, it has not been effective and prosperous due to the connection of its reasons and its quoientes, contudo, in future times, depending on various conditions that will explain the rest of our writings.
5. A identidade de relações da resultabilidade
As a result of the system that guarantees the business objectives through the capital of the capital or the variation of the same, the revenue caused by the components of two costs and recipes, motivated by the management, also by the origin of the environment. A result or system that promotes results.
Achieve the good results of the objective of the capital of Luca Pacioli (1494), he said that he or the owner deserved or a profit for the greatest benefit of his enterprise. The profit or the prejudice of the species of phenomena gives results, and both influence the survival of the social cell.
As a result of a function in the modern conception of Neopatrimonialism, it is a movement of wealth brought about by recipes, expenses and costs; It is not included in the role of the most important functions for the operation of the capital, therefore, for wealth, but for lucrative results it does not reach sanidade, much less, prosperity.
An identity of the basic relationships that involve the results must be carried out as a means of finding out or the behavior of wealth in tune with the results. As related to this system we can guarantee the conclusion and measurement of its efficiency.
The objective is to identify the relationships that result in results (just as basic, which are being discussed) and verify the reasons in their essential character and comm, or verify the relationships in which the relationship or result is positive or negative. relations with identities expressed by Sá (2004) not proportional sense, two component elements of the system of results are as follows:
C
:: V V Lc
Or custo (C) must be for a Band (V) as well as a band must be for or profit (Lc), such model is expressed in this identity, but, contudo, it can be denoted as another way:
C:: R
R Lc
Ou seja, or total custo (C) seja ele fixo ou variável, direto ou indirect, must be for a total (general) prescription (R), as well as this must be for profit (Lc). In the first relationship of custo and receita we find a harmony for the second relationship, so, it is the custo não estiver for the recipe, much less will it be for profit, then it will become ineffective.
There will be a variation of custody in the amount and effect, as a matter of fact, as well as the movement in the amount and effect, as well, such movements will influence non-profit or final result of the estate. At a variação dos custos, das recitas e dos lucros deverão ter uma equivalência:
DC:: DR
DR DLc
When there is an identity, an equivalence between a variação do custo, receita e lucre, então a eficácia there will be:
DC = DR «DLc = Ef r
Isto é: quando a variação do custo (DC) for equal to variação da receita (DR) and this equivalent to variação do lucro (DLc), we will have a similar identity to the efficiency of results (Efr); efficiency is really substantial. Such conditions of relationships that form an identity of the essence for an effective and prosperous behavior gives results. In addition, there will be a reflection on the profitable profit of the Aztec heritage.
The model of patrimonial behavior of the result is reflected in a specific degree of efficiency, when its identity is observed with logic and foresight, and when it is perceived that the elements or phenomena result of two costs and recipes have the same equivalence of movement that The final result of the patrimony of the social cell is interagem.
6. Identity in stability
Never, with so much ease and normality, does it conform to the identity of relationships as a system of stability (to an identity relative to the proportions, moreover, it is also considered an identity, or movement, pois, to a patrimonial proportion and the result of the movement) movimento influência a proportção) such as Franco (1973) who previously addressed this aspect more than thirty years ago; porém, considering history, ha mais de meio milênio, Luca Pacioli (1494) já treated piedosmente das proportções - as I referred to myself - as divine coisa; And, really, there is a “força” or a “divine lei” present in the proportion of the capital that causes your six countless states.
We will consider ourselves accounting for 80 years ago, we would see that either balance would be present in the most prestigious accounting offices, or our own accounting master from Portugal, or Professor Jaime Lopes Amorim in his “Lições da Contabilidade Geral” (Apud - Fernando Guimarães 2005) chegaria to consider or static balance as object of accounting.
Actually or balance resides in all the aspects of the statics that directly cause terminology, meanwhile, such a state also exists in dynamics.
Aliás, or his own Albert Einstein (Apud - Masi 1968) addressed on or balanced static, as perspective of the physical world; The Einstanian theory (da relatividade), treated the "world of events" as something mutável, portanto, dinamico with various probabilities and dimensionalities not espaço-tempo, contudo, não preteriu to treat statics as a significant aspect, of relevant description, and of projeção no mundo das quatros Dimensões.
O balanço (Sá, 1962) - nonsense of the word - came from a grammatical error in the structure of the word and it means in accounting: “Equilíbrio”. O balanço é uma expressão informativa do equilíbrio, porém, não presente no present balance of assets, but not balance of income, of origin and application of resources, of change in liquidity, of movimento do caixa (Fluxo do Caixa), with added value (DVA), pois, all these são evideções that "dated" showing equal cause and effect.
Equilibrium exists in everything in any wealth system. In liquidity, in profitability, in invulnerability, in production, in sociality, and in other systems we have been discovered or not by our science (I have previously found in the article published in the renowned journal of accounting science, the aspects of balance, not liquidity system, porém, such a tese can be applied to any system, despite using only um to simplify).
A stability or system that should promote or equity balance, inerente to all your aspects you function; to the stability of a system that must be observed, not considering its components: movement and proportion, or company, it is necessary to invest, finance, and disinvest, in order to achieve balance, the movement of proportions of investments, financing and disinvestment is to promote or equilibrium of static or patrimonial dynamics.
About or dynamic equilibrium on board using a pouco da philosophy of “because it is not” by Bachelard (1884-1962): or dynamic equilibrium exists when the speed of two investments is equivalent to two finances at a certain moment; when the dynamic dimensions are equivalent; when at the moment you imperceptibly perceive the human brain there is an equal momentum of dynamism for non-patrimonial moments; When there is a parity between two elements of rotation and patrimonial counter-substance, contudo, everything becomes statically or at any given moment, because it is related to patrimonial dynamics.
A stability of a function that guarantees or equity balance through provides two investments, financing, disinvestments and other movements. These phenomena, therefore, are basic and essential, static or dynamic balance or equilibrium for the survival of the social cell.
A model of behavior based on relationship identities, which consecrates the parts of the heritage, or other, its component groups, also proposed by Sá (2005) would be or would be serious or follow:
CC:: CT
CF CP
O fixed capital (CF) must be for or working capital (CC), assim as or own capital (CP) must be for or credit capital (CT); The proportions and dynamics between these groups have a specific equivalence, so that a group is not prejudiced or outro.
This is fixed capital, despite turning slowly, it must promote the dynamics of circulating capital, such as the capital of its own slowdown, it must promote the movement of third-party capital, but this tuning should not in any way prejudice the investment groups nem or group two financing. Such is a measure of sustainability.
Another way of explaining and understanding such an identity can be transmitted from the genuine origin of the capital (that which is its own) to a mass of two investments and these for the circulating parts:
O own capital (CP) must be maintained in proportion to the dynamic capital (CF) and for this time, must be maintained and promoted or working capital (CC) that must exist in consonância as third-party capital (CT); When there is a dynamic-static harmony, or melhor, there will be a proportional and functional equivalence that guarantees a compatibility of movement between the parties, then there will be an efficiency of stability, or a sanidade do equilíbrio.
As a matter of fact, we must not restrict ourselves to the stability of proportionality as a singularity, or as a unique system, to liquidity, we also have the identity of proportionality, as follows:
CE:: PT
CC AT
Or circulating capital (CC) must be for or capital of third parties (CE) as well as or total assets (AT) must be for or total liabilities (PT), ou seja, a proportion of circulating capital (CC) must be for or of third parties (CE), as well as this relationship must be for or equal to the Ative and Total Passive. Such identity of a model of patrimonial behavior providing or equal liquidity, not static sense (because there is also a dynamic aspect).
An identity of relationships such as this gives liquidity must be equivalent, reflecting a non-equal balance of Total Equity.
It is also possible to present a balanced model based on identities of relationships between the components of the system:
C:: Lc
R PT
The custody (C) must be for the recipe (R), just as the profit (Lc) must be for the total patrimony (PT), producing the necessary elasticity of its substance. In this way there will be a non-patrimonial balance considering results.
This equivalence of relationships between the dynamic phenomena results in absolute proportional harmony, so that it adequately influences patrimonial heritage, as well as its components; This identity also includes liquidity, therefore, not an aspect of equal phenomena, its six groups must be equivalent as nominally equivalent or Ativo e Passivo.
In relation to these relationships, in proportion to the dynamic static dimension, it should be considered not as a common character, looking for similarities and "friendships", for reasons or "ratios" to provide stability through such comparisons, obtaining meanings to define efficiency. e equity prosperity of balance.
7. A identidade das relações na economicidade
As other functions of the systematic patrimony, to concomitantly economic possibility or the same relief or value, this function being a guarantor of survival of the social cell, as well as vitality of the azienda entity.
What is the wealth that was raised to exist? There may be a species of Azienda with a determined time, contudo, all the wealth contained in a social cell must endure, continue eternally, so that economicity must exist in any patrimony, moreover, or objective this to the efficiency of economicidade, pois, this é a regulatory function gives patrimonial “life”.
To economicity it seems to be o fim, ou melhor, at the end of the capital of the companies and patrimonies of the entities, therefore, it is the most system, a function that promotes vitality of "two" patrimonial organizations, which are only different, nature and categories it presents.
I certify that the economy is nothing more than the fruit of two other movements, therefore, it cannot be conceived of economic exclusion of the effectiveness of our functions, or seja, the economy of two other systems in special basic data that I discussed above: or liquidity, results and stability. And when there is identity between these systems there is economicity.
Therefore, to economicity of an isolated system, and totally autonomous, its relativity is enormous and includes all basic, auxiliary and complementary systems; The economicity of the fruit gives liquidity, results and stability, and these are among each other, identity, in efficiency:
EfL
:: EfEs EfR Ec
A liquidity efficiency (EfL) must be for a result efficiency (EfR), as well as a stability efficiency (EfEs) must be for an economicity (Ec); These are the two systems in tune that guarantee economic effectiveness and this same general vision will persecute efficiency and prosperity of the operating capital. Or continuous effective movement gives liquidity related to effective results, related to effective stability (this is restricted to the basic systems) guaranteeing economy. A guarantor's economic identity to a patrimonial efficiency.
It should be noted that you can see that two liquidity systems are effective, that they are profitable, and that they are stable and that they must be compatible with total efficiency and prosperity:
EfSb:: Ec
Ec Ef, Pp
A liquidity efficiency, profitability and stability, basic systems of patrimony (EfSb) must be for an economy (Ec), as well as it should be for the efficiency and total prosperity of capital (Ef, Pp). For these relationships that we manage to define economic efficiency and we achieve capital prosperity: when two more important capital systems achieve efficiency, and economic efficiency is achieved:
Eec:: Efp
Efp Pp
A eficácia da economicidade (Eec) guarantor a eficácia patrimonial (Efp) ea eficácia patrimonial dever guarantee a prosperidade patrimonial (Pp), assim temos uma identidade de relações de eficácia da economicidade e prosperidade patrimonial.
Therefore, in this basic mode, which we manage to approach, define and verify, in addition to confirming the efficiency of the economic dependence of the efficiency of two other systems of special basic functions. A identidade das relações de economicidade é indispensable for a patrimonial prosperity; dessa forma (pela identidade de relações) we can verify eficácia da economicidade.
8. Prosperity not countable conhecimento
As the use of the identity of relationships, a new phase is presented in this connection: it is more about getting more detailed, on a rational basis, and with more security, defining the models of patrimonial behavior.
A identidade das relações é um novo method da análisa contatabil ou patrimonial through balanços e um novo passo para quele future almejado por D`auria (1962) do quase de meio século, when he said: “Evoluímos não resta dúvida”; This mental potential or master prophesied about the future of nossa profissão, centralizing this countable consultancy; Perhaps, or professor would never think not to stop high that we are, in the prosperity of our present conhecimento I do not use das identities of relationships.
A identidade de relações represents, pois, a new phase for a patrimonial analysis. In search of a common point between the proportions, phenomena, movements and fates through their respective relationships, they present a constant efficiency in nossa gnose.
The use of quotients in the professional activity becomes totally plausible, but, in search of the equivalence between the quotients, two phenomena of a same category or system worthy of commencement, due to the gnosiological greatness that, to the uttermost, alluded to miraculous thoughts and paralogisms that we can subject a countable scientific analysis to a mere empiricism; such notice was previously proclaimed by Herrmann Júnior (1975) and faithful to the master, he tried to obey promptly.
All this is the new analysis criterion proclaimed by Sá (2005) admitting Neopatrimonialism hair, following an attempt to export such a method as an identity of relationships, as a result of efforts by two scientists you count differently, mainly those who are not the same among us. It is necessary to affirm that we are in the process of evolution of our scientific wealth: we are in the philosophy of our conhecimento; We are in the prosperity of the accounting science that is verified in the identity of patrimonial relationships.
This is because in accounting for the science, it is not “pseudo science” or it is “sub-science”, it is “it is not - science”, or (at the top of all, because it has not disregarded me to check), it is “technical”, uma "practical"; or countable conhecimento possui aspects esenciais that are established as the most important, that independem gives the experience, pois, are present not spirit and by divine merit são revealed to those "escolhidos" for a accounting; In accounting for a pure science and a pure genus, it prevails over the bordering barrios of quaisquer species, and I tend to practice this as a means of obtaining its truths.
Or accounting accountancy currently strives to get interpret linguagem dos Balanços, so easy to be produced not timeless by the resources of computing; a linguagem do Balanço já previously explained by Checherelli (Apud - Sá 1997) was never seen as relevant and understood as the tempos of agora, because of the identity of relationships that become established in proportions, phenomena, movements and movements that have yet to evolve this method em níveis of study.
A Neopatrimonialist doutrina ainda will present her most sublime terminology; or its neologism will be:
"Philosophical Neopatrimonialism" to mark an exuberant prosperity gives a pure accounting, being at the foot of the philosophy of evidence. E sinto that accounting will be a scientific philosophy of patrimonial support and of its various phenomena that present us static-dynamic aspects streamlined systematically with correlative interdependence.
9. Conclusão
A identidade das relações é um inovador da contabilidade, comum, na philosophy, which searches for or is compatible with the essential das relações ou razões two phenomena patrimoniais static and dynamic, factually denoted in a proportion proteiforme da wealth aziendal us seus specific states.
Neopatrimonialist conquest is that which is translated as a method of identifying the relationships that are essential for the models of patrimonial behaviors objectified by nossa ciência as a defined scope, and currently designated as logical and extralogical rigor.
The future of accounting is in the purity of the conhecimento, in its philosophical search, most sublime, sonhada by D`auria, Franco, Herrmann Júnior, Masi, Amorim and many others in the definition of two behavioral models seeking the relationships that express harmony with each other. identities that we produce "a razão das razões", sufficiently strong in the definition of the efficiency and prosperity of the patrimony as well as the society of the hair homem in the extinction of their physical, mental, patrimonial and social needs.
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