rule of thumb, Faustregel, regra de ouro, regra prática, regra geral

rule of thumb, Faustregel, regra de ouro, regra prática, regra geral

Previdência Privada Aberta x Previdência Privada Fechada

Na esfera da Previdência Privada há dois formatos institucionalizados: o aberto e o fechado.

Previdência Privada Aberta: os planos são comercializados por bancos e seguradoras, e podem ser adquiridos por qualquer pessoa física ou jurídica. O órgão do governo que fiscaliza e dita as regras dos planos de Previdência Privada é a Susep (Superintendência de Seguros Privados), que é ligada ao Ministério da Fazenda.

Previdência Privada Fechada: também conhecida como fundos de pensão,  são planos criados por empresas e voltados exclusivamente aos seus funcionários, não podendo ser comercializados para quem não é funcionário daquela empresa. A Superintendência Nacional de Previdência Complementar (PREVIC) é uma autarquia vinculada ao Ministério da Previdência Social, responsável por fiscalizar as atividades das entidades fechadas de previdência complementar (fundos de pensão).

ἀπόδειξις (exordium; captatio beneuolentiae)

ἀπόδειξις (exordium; captatio beneuolentiae)

διήγησις (narratio)

πρόθεσις (propositio/partitio)

πίστις (argumentatio)

ἐπίλογος (peroratio/conclusio)

Avoid the Most Common Comma Crimes Committed by Counsel: Eight Commandments

From the loftiest law firms to the grandest judicial chambers, I see the same comma errors time and time again. In the name of consistency, and perhaps even sanity, consider committing to these Eight Comma Commandments.

1. Thou Shalt Include a Comma Before a Conjunction That Introduces an Independent Clause

Put a comma before a midsentence “and” or “but” if what follows could have been a sentence on its own. If what follows is just a phrase, a comma is optional but almost always unnecessary.

Comma here:

I would love to take you on as a client, but my workload makes it impossible for me to do so right now.

But no comma needed here:

I would love to take you on as a client but need to wait until I have more time.

Comma here:

The Court denied summary judgment, and it also dismissed Count Two with prejudice.

But no comma needed here:

The Court denied summary judgment and dismissed Count Two with prejudice.

2. Thou Shalt Not Insert Commas Around a Mid-Clause “Thus” or “Therefore”

So this:

She is therefore inclined to postpone the meeting indefinitely.

And this:

Underwriter’s Counsel thus rejected our proposal.

But not this:

The Court should, therefore, grant summary judgment.

3. Thou Shalt Put Commas Around a Name Only When It Is the Sole Member of the Group

So this:

My sister, Mary, is my only sibling.

And this:

My sister Mary is my favorite sister.

4. Thou Shalt Include Commas in a Series of Adjectives Only When They Modify the Noun Separately

Hint: If you can add the word “and” between the adjectives, add commas.

So this:

Under longstanding tort principles, you cannot get damages in this case unless you can first prove that the shopkeeper owed you a duty.

And this:

Although it’s fashionable to attack lawyers, many of my colleagues have proved to be loyal, sincere friends.

But not this:

This second opinion appears to comprise two, equally inadmissible components.

5. Thou Shalt Set Off Complete Dates With Commas, But Thou Shalt Not Insert a Comma Between a Month and a Year (Unless Thou Writest for The New Yorker)

So this:

You have until May 1, 2014, to get back to us with your answer.

And this:

I can tell you that February 2013 was a tough month for my firm.

But not this:

I can tell you that February, 2013 was a tough month for my firm.

6. Thou Shalt Place Commas Inside Quotation Marks, Unless Thou Art in England or a Commonwealth Country, Art a Sworn Anglophile, or for Other Reasons Prefer British English

American:

The Agreement uses the phrase “party of the first part,” but I have never really understood what that means.

British:

The Agreement uses the phrase “party of the first part”, but I have never really understood what that means.

Exception: When the comma is part of the original quoted material, in British English the comma goes inside the quotation marks:

America’s Second Amendment begins with the words, “A well-regulatedMilitia,” which in colonial times was considered to include the whole free adult male citizenry.

7. Thou Shalt Set Off Introductory Phrases With Commas

It’s true that in very simple sentences, you don’t need to set off introductory phrases with commas:

Last Monday I went to the doctor.

A better rule for legal writers, though, is to set off all such phrases with commas:

So this:

To the best of my knowledge, California law does not allow you to sue on that basis.

And this:

Each spring, our firm holds a meeting at an off-site location to discuss strategic plans for the next fiscal year.

But not this:

With one exception my client never misrepresented the terms of the initial agreement.

Freebie: Avoid putting a comma after a coordinating conjunction at the start of a sentence. So no comma after “But” here:

I have a lot of thoughts on how to structure this deal. But I’ll need to get back to you on the tax implications.

To remember which words are coordinating conjunctions, just think FANBOYS: for, and,nor, but, or, yet, and so.

8. Thou Shalt Include a Comma Before a Participle That Modifies an Entire Preceding Phrase or Clause and Avoid a Comma Before a Participle That Modifies Just the Preceding Noun

So this:

Last week, I went to an interesting lecture making sense out of the financial crisis.

The lecture itself is what made sense out of the 2008 financial crisis.

But this:

Last week, I took your advice and attended an interesting lecture, makingme wish that I followed your lead more often.

The whole experience of listening to your friend’s advice, and not just the lecture itself, is what made you wish that you took similar advice more often.

When it comes to following these rules, the benefits of consistency far outweigh the costs of rigidity. That said, as with all Commandments, good faith is probably enough!

The Beloved Supervisor

Giving better feedback is not just a way to boost morale. It’s a way to get better work product.

Here’s one secret for great feedback: Tell your associates what to do, not what to be. If you simply tell them to be clearer, more concise, more organized, or more anything, nothing will change. Why? Because your associates already share those goals.

What you need—and they need—are specific, practical editing techniques.

Examples

No: “You need to be more concise.”

• Yes: “Cut 20% of the words in your next memo.”

No: “You need to be more accurate.”

• Yes: “Verify all cross-referenced provisions and triple-check all party names and currencies before submitting the next draft of this agreement.”

No: “You need to be more organized and persuasive.”

• Yes: “Start your motion with three specific reasons why the judge should do what you want, and then use those reasons as your argument headings.”

No: “You need to be clearer when you write.”

• Yes: “Read your document aloud and make at least one stylistic improvement to every sentence.”

Better Mentoring

Better Mentoring

1. Predict the future.
   When assigning projects, cover the questions that other supervisors forget to address but associates always need answered: What models should I follow? How much time should I spend before first contacting you? What do you plan to do with the work product I submit?
2. Look them in the eye.
   Ask newer attorneys to meet with you for five minutes after each major assignment to address big-picture writing issues. Reviewing suggestions about specific sections—or even just one paragraph—is far better than spouting such generalities as “your writing needs improvement” or “you need to be clearer.”
3. Start soft.
   Having trouble finding something positive to say? Ask yourself what you’d like to hear from a client who was dissatisfied with your work or with the disposition of a dispute. Compliment even the most misguided intentions: “It looks as though you tried to be comprehensive and thorough here.”
4. Turn the tables.
   Help newer attorneys identify and solve their own writing problems. “What was your goal in framing the issue this way?” “How does this provision protect our client’s interests in the deal?” “What would you say if I asked you to sum up this document over the phone?”
5. Triage time.
   Distinguish between your key writing goals and your idiosyncratic preferences. Before you make a change, ask yourself if it’s a fix that all senior attorneys would make, or if reasonable minds could disagree. Newer attorneys often see style quirks as proof that they shouldn’t even bother trying since you’re going to rewrite everything anyway. Focus on what matters most.

RECEITAS X DESPESAS

RECEITAS CORRENTES

Receita Tributária

Impostos.

Taxas.

Contribuições de Melhoria.

Receita Patrimonial

Receitas Imobiliárias.

Receitas de Valores Mobiliários.

Participações e Dividendos.

Outras Receitas Patrimoniais.

Receita Industrial

Receita de Serviços Industriais.

Outras Receitas Industriais.

Transferências Correntes

Receitas Diversas

Multas.

Cobrança da Divida Ativa.

Outras Receitas Diversas.

RECEITAS DE CAPITAL

Operações de Crédito.

Alienação de Bens Móveis e Imóveis.

Amortização de Empréstimos Concedidos.

Transferências de Capital.

Outras Receitas de Capital.

DESPESAS CORRENTES

Despesas de Custeio

Pessoa Civil

Pessoal Militar

Material de Consumo

Serviços de Terceiros

Encargos Diversos

Transferências Correntes

Subvenções Sociais

Subvenções Econômicas

Inativos

Pensionistas

Salário Família e Abono Familiar

Juros da Dívida Pública

Contribuições de Previdência Social

Diversas Transferências Correntes.

DESPESAS DE CAPITAL

Investimentos

Obras Públicas

Serviços em Regime de Programação Especial

Equipamentos e Instalações

Material Permanente

Participação em Constituição ou Aumento de Capital de Emprêsas ou Entidades Industriais ou Agrícolas

Inversões Financeiras

Aquisição de Imóveis

Participação em Constituição ou Aumento de Capital de Emprêsas ou Entidades Comerciais ou Financeiras

Aquisição de Títulos Representativos de Capital de Emprêsa em Funcionamento

Constituição de Fundos Rotativos

Concessão de Empréstimos

Diversas Inversões Financeiras

Transferências de Capital

Amortização da Dívida Pública

Auxílios para Obras Públicas

Auxílios para Equipamentos e Instalações

Auxílios para Inversões Financeiras

Outras Contribuições.