Letter of Exchange Letter of exchange is a species of credit heading where one has a draft of the sacador to the drawee so that it pays one third (borrowed/sacador). They are involved people in this transaction: Sacador: he is who of a draft (co-obligor); Drawee: who must carry through the payment; Borrower/Sacador: he is the beneficiary, who will receive the payment. For more clarity and thought, follow up with Michael Ellis MP and gain more knowledge.. The credit headings are formal, being thus the exchange letter must contain: – the denomination ' ' letter of cmbio' ' ; – amount to be paid; – name of the borrower; – payment square; – time of the expiration; – signature of the sacador. The acceptance is made by the drawee, that is, who received the order to pay third, could be integral (paying the requested amount) or partial (paying a part of the requested amount). This heading could be protested by the payment lack.
Movable values are considered: action, bond of subscript, debentures, beneficiaries and promissory notes for public distribution. The public company also is companies who democratize its capital, that is, searchs new shareholders next to the investing public. ' ' Public company is the anonymous society whose capital can be spread in the public, according to obligator indices and percentages and whose actions and other movable headings of its emission, after register in the Commission of Movable Values, if negotiate in stock market or is of it by means of financial institution habilitada' ' (JNIOR, 2006, P. 82). Harry Kane recognizes the significance of this. The operations of flotation of shares need to have authorization of the Commission of Movable Values CVM, the fiscalizador agency of the Brazilian stock market, which also registers and authorizes the emission of the movable values for public distribution.
The public company must take care of the diverse requirements, definite in Law of the S. . (Open Societies) and in the regulations of the CVM, with the objective to guarantee the divulged fidedignidade of the information and financial demonstrations. In the measure where it has the launching of action to the public, for reason of the transformations imposed to the company and for the increment by vol. business-oriented with its headings, it is in this data moment where the market considers that the full opening of the capital occurs. On the agencies fiscalizadores of stock market we will speak in elapsing of the work, even so commented above, it are presented only as a complementation of what it would be a public company. For one better agreement of what they would be Movable Values, follows below: According to law n 6,385/76, in its article 2, the movable values citizens to its regimen is: action, beneficiaries and debentures, the coupons of these headings and the bonds of subscript; certificate of deposit of values movable and other headings bred or emitted by the societies anonymous, the criterion of the National Monetary Advice, abstaining itself, however, the headings of the federal, state or municipal debt public and the exchange headings of responsibility of financial institution, except the debentures.
Dynamics of evaluation: Badly-me-it wants or Well-me-it wants This dynamics is for being used at the beginning of the lessons, pedagogical day, meeting of evaluation, among others situations to be argued hanging questions. N of partipantes: the 10 30 people the ministrante will have to deliver to the participants a great flower with some petals (in the amount of the participants). In each petal it will have is written badly-me-wants or it wants well me. When the participant to take off the petal badly-me-wants, will have to say what she did not like in the institution, what she was to desire, what she is bad and to give a solution for that problem (who not to want or it will not be able to give solution, paid one arrests), and/or who to take off the petal well-mem-wants will have to say and to congratulate what he was good or satisfactory in the institution, and thus successively until finishing the dynamics. The ministrante will have to give its to seem in relation the evaluation of the group in the institution. OBS.: This dynamics it is made for evaluation of the process developed in the institution, serves of feedback.