Tag: <span>administration and businesses</span>

The CAEC was created in 2002, for an action of the PANGEA, ambientalista ONG that it makes the incubation of the cooperative, after the moment where the Municipal City hall of Salvador (PMS) inactivated fills with earth it bathroom of Canabrava, going deep the problems of the catadores of garbage, that already sub-human beings lived in conditions. As direcionador of this research, the evaluation was chosen as tipologia, and as thematic axle the Dimensions of the Support in Desenvolvimento Regional Sustentvel (DRS), come back toward the Human Capital subject, Capital stock and Cultural. The intention of this study was to verify the relation enters the formation of the human, social and cultural capital, as well as the importance of these capitals for the support of a solidary enterprise. The experience with the Social Residence in the CAEC provided to a reflection on the studied boardings and the practical one, making possible to verify this interrelation of the Human, Social and Cultural Capital and its influence in the consolidation of the Cooperative. Connect with other leaders such as here. 1,1 JUSTIFICATION the capitals human, social and cultural represent the axles central offices of any strategy of development of territory in sustainable bases.

The Human Capital, consisting of the abilities, abilities, knowledge, behaviors, personal energy and the time of each one, is preponderant factor for the construction, or same desconstruo, of any enterprise, either solidary it or not (DAVENPORT, 2001). The Capital stock represents the characteristics of social organization, as confidence, norms and systems, that contribute to increase the efficiency of the society, facilitating the coordinate actions and the spontaneous cooperation. It is formed by the collective, cooperatives, communities, nets, university, trusts, advice etc. (PUTNAM, 2006). The Cultural Capital represents the knowledge, the ideas, the beliefs, the values, the representations, at last, all the aspects of a reality, created and developed for the human beings in its social relations (SAINTS, 2007). .


As we are distinct people and with different degrees of knowledge, we interpret the same facts with different point of view. From there, the necessity of the leaders to understand that the human being acts under three basic motivations: the instinct, the emotion and the intellect and only with the full, harmonious and equitable functioning of them, somebody will be able to raise its standard of perception. The leader must to understand that the human beings, although the scientific and technological advances that we carry through, making possible, also, trips to other planets, not yet we obtain to cover lesser distances, as ‘ ‘ viajar’ ‘ for our proper interior, answering questions as: who am I? Because I am here? Of where I come? For where I go? In the search for the autorealizao, it fits then, to each one in this ‘ ‘ viagem’ ‘ for the land, to discover the true reason of our existence, developing our interior growth and spiritual. Then, ahead of an important taking of decision motivated for problems involving personal relationship, hears first, intently, what first the involved one has to say. No matter how hard he seems vain, does not take no decision or makes promises until you have heard to another part. Acting with caution you go to gain more friends, to influence more people and what it is more important, she will have more possibilities of being respected and to be successful in the life. He thinks about this, excellent day and that God in it blesses.


According to Menendez (1999). 4. Tobacco and the Brazilian Economy Is fact that the commercialization of the tobacco played and still contributes with great relevance in the economy of Brazil. Initiate from the first contacts of the Portuguese stops with us and until the present, the culture of the tobacco contributes for the development and economic growth. Hear from experts in the field like Richard Plackett for a more varied view. The first act tax for Portugal occurred during century XVII, when the commerce of the product submitted it some legislaes. The Portuguese monopoly was established in 1674, with the creation of the Meeting of the Administration of the Tobacco, that conducted the tobacco in Portugal and its colonies. Numerous taxes had been servant, as tenths, donations, municipal laws and customs taxes.

in perpassar of our history you vary crises and deriving apogees of the culture of the tobacco had reached the Brazilian economy, namely: the treated one to 1815, that traffics it forbade it of slaves and that had negative consequence in the economy because diminished the speculation. Although inefficacious to contain the traffic of slaves, the treated one to 1815, when of new under the British cohesion, the Brazilian parliament approved plus a law forbidding the importation of African slaves (BARICKMAM, 2003, P. 68) the production Brazilian tobacco followed it three directions. Of better quality they were ordered for metropolis, that is, more especificadamente Lisbon, objectifying the consumption of the cut, while of average inferior quality, pparently the same destination, was sent to other European countries, that absorbed then about 60% of the Brazilian exportations. The tobacco of third leads was for the local consumption. It is I validate to emphasize that apogee of the commercialization of the tobacco in colonial Brazil is dated approximately in the end of century XVIII. Much even so, the national and international politics of the first decades of century XIX if had not kept favorable for the tobacco.


These bases of attribution of the expenditures we call direcionadores of costs, that it reflects in the parcel of the search that will be able to happen in each product. A well simple example is what it happens when the group of countable sciences decides to leave to take beers and to eat pizzas. The total value of the expenditures is divided by the number of pupils gifts, carrying, some pays more than what really they had consumed while others pay little. If in this in case that the method of expense for activity were applied, each one of the pupils would have to receive its account individual from expenses, thus, each one would pay what really it consumed. 3.1 Attributions the costs ace activity The cost of an activity must attribute to all the sacrifices used for the manufacture of the product or installment of a service, since material wages, social changes, depreciations electric energy, use of installations etc. Is recommendable that of desmembre an account in you would see subsidiary accounts for better visualization of resources used for diverse activities, as for example the hand of indirect workmanship that can separate stop to differentiate the amounts you spend for execution of each activities. The attribution of costs must be made of more multicriteria form using the following order of priority 1 Direct Allocation, 2 Tracking, 3 Rateio Direct allocation: one becomes when a clear identification exists, direct and objective of certain item of costs with certain activities. It can occur with wages, depreciation, material of consumption, etc. Tracking: the identification of the cause relation is an allocation on the basis of and effect enters the occurrence of the activity and the generation of the costs. This relation is express through direcionadores of costs of first period of training, also known as direcionadores of costs of resources (that is; of resources for the activities).


The secret is in a correct evaluation of the current reality and the external environment. After that, they must be verified as these information direct the entrepreneur for a focus and as this if it connects with the mission and the vision of futuro' '. It continues, ' ' made this, the necessary planning to changed itself into practical actions. I would say that, thus acting, the credibility conquered in the past lines up, with the reality of the moment and the dreams of amanh' '. Part from there, the information efficiency that uses research, to measure the satisfaction of the customer and the quality of the given service.

As Souza (P. 01, 2010), ' ' for the retention of the customers and the conquest of the same ones, the procedures below correspond to these perspectivas' ': 1) Takes care of the customers as it would like that it was taken care of. 2) the secret of the success of a mark is the satisfaction of the customer. 3) the secret of the good attendance is to work with heart, to know the product and to enumerate its differentials. It adds, ' ' the customers alone go to acquire some product or service, if the price will be compatible with the benefits receber' '.

Soon, the more the collaborator to know the product, better will leave itself in the argument with the customer, also remembering that it is essential to know the necessities of the market well. 7 JUSTIFICATION In the current scene, mainly in developing countries as Brazil, Small the Average Companies play a role of prominence in the economy. The PMEs in many situations of uncertainties and refluxo of the economy propitiate a economic stability, becoming minimum its negative effect on the great companies. The PMEs acts in activities with low intensity of capital and high intensity of man power.


' ' The organizations come passing for deep and important transformations as answers the requirements derived from different phenomena as, scientific and technological development, changes economic politics and, among others ' ' (Clearly, 2009. P. 11). For Fischer (1992), the changes that come happening in the organizations are not of episdica nature, but they constitute continuous processes in the life of the companies. On the basis of these knowledge I want to display the situation of submitted Military Policemen to a variety of scales, where the worked scales of 24-hour turns in sectors prevail of Military Policia of Santa Catarina.

Military Policia of Santa Catarina is responsible for patrolling and guaranteeing the security of the catarinense society, beyond the tourists, visitors and workers whom if they use of the highways that cut the catarinense state. … the Military Policy (Wikipedia, 22/01/11) is present in all the catarinense territory, contributing, effectively, not only for the security, as for the preservation of the culture and the traditions of Santa Catarina. A corporation is considered model, being modernized in the actions of prevention, security and protection to the catarinense community. To carry through this Work Military Policia of Santa Catarina, counts approximately on a cash of of 10.000 policemen between men and women. The Military Policy, permanent agency, force auxiliary, reserve of the Army, organized on the basis of the hierarchy and disciplines, subordinate to the Governor of the State, fits, in the limits of its ability, beyond other attributions established in law: I? To exert the related Ostensive Policy with: – The preservation of the order and the public security; – The radio terrestrial, aerial, lacustrine and fluvial patrolling; – The road patrolling; – The guard and fiscalization of the urban transit; – The guard and fiscalization of the forests and sources; – The judiciary policy to militate; – The protection of the environment.


Retailers. If its company tributary operates in the regimen Real Profit, many is the organizacionais responsibilities to be followed. Of the internal errors that more happen in the fiscal management of these companies who operate in the Real Profit can detach seven that directly they raise the tributes inside of this regimen: 1? Not the accompaniment of the forecasts of collect of the PIS; 2? Not the accompaniment of the forecasts of collect of the COFINS; 3? Not the accompaniment of the forecasts of collect of the ICMS; 4? Not the accompaniment of the forecasts of collect of the ISLL; 5? Not the accompaniment of the forecasts of collect of GOING; 6? The disable of the operational system in the generation of fiscal reports that guide the operations of purchase and sales of commercialized merchandises; 7? The lack of a FISCAL PLANNING. If to verify the companies who longed for to minimize its tributes operating in this regimen, then we perceive that this joined number is jammed by the companies who are maximizing its tributes. The lack of a good organization still it is constancy in the reality of the commerce. An organization based on the necessities of a fiscal agreement tributary.

In great amount they are the contributors who contribute, but do not know what they contribute, because they contribute and so that they contribute. Exactly with so great disparity in that it is one of the countries with bigger world-wide tax burden, to search to understand and to learn the existing fiscal functioning of regimes he is something that can become in a competitive distinguishing fort. They think About this.

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As Rotondaro (1997) the quality is necessary to face the challenges of the following years, to insert us in the diverse economic blocks, to take care of the requirements of the code of defense of the consumer, to increase the productivity and competitiveness of the services, and to satisfy the necessities and expectations of all the involved ones in the process (customers, suppliers, employees, community, government, environment etc.). Currently, already more quality only with unilateral fiscalization, controls, attitudes is not gotten among others. Still for the author above the quality in general is gotten mobilizing the people to always organize and to correspond to the necessities and the expectations of the customers and other involved in the process, looking for ' ' in superarmos' '. It is in the search of the fulfilment of established goals, that public organizations have implanted Systems of the Quality, since only laws, decrees and regulations do not guarantee that the requirements of the society are satisfied in consistent way. According to Rotondaro (1997) in the past, all the manufactured products were vendidos and it did not have concern with the offered services.

Currently, the things are moving. The four challenges (customers, competition, technology and legislation) are forcing the companies if to adaptarem. Nowadays, the companies have of being more sensible and operating, offering to better products and services and to continue if improving. The GQT increases the satisfaction of the customer, resulted of the improvement in the quality, and if it obtains this for the motivation of the employees and improving the way as the company operates. Although the changes, are many the organizations that still live accomodated. Some until relutam in moving, demonstrating, with this, a true incompetence on the part of the same ones. Still in Fields (2006) to improve products and services, it is necessary to satisfy the four requirements essential: to reduce the defects, to improve the productivity, to improve the attendance to the consumer and to innovate.

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Prominence also in this new was for the participation of the external capital as majority, as much in the base of the productive chain, how much in the final resale of parts. Beyond the reflected fiscal pressure of the person from de state of espirito santo adhesion to the regimen of substitution tax and the imported spraying of vehicles and parts. (SEBRAE/ES, 2009) Regional Great Victory In recent years the evolution of the sector of autopeas in Brazil followed the trend of the sales of new vehicles. On the other hand, the isolated companies had been more sensible to the conjunctural changes of the period. These changes had in recent years been decurrent of the economic conjuncture that would take the Government to take more rigid actions of protection against importation and incentives for the purchase of new and half-new vehicles. Exactly thus, a shock in the sales was inevitable. On Institutions to the Government had been more optimistical in its constataes: As for the year of 2008 in relation the 2007 presented a profit of productivity of (22.7%), in the internal sales (26.2%), in the total of sales (21.6%) and in the circulating fleet (16.6%).

The production if concentrates in the state of So Paulo (71.2%) and the too much states contribute with 28,8%. (SEBRAE/ES, 2009, P. 4) In any way, this dynamics has a direct influence in the retail of parts spare, a time that, when effecting the exchange in the concessionaires the consumers launch in the market automobile used. These goods constitute a market in frank expansion for the companies of autopeas. On the other hand, the sector starts to characterize for sensitivity the prices and terms of payment.

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Taxes of Exchange of Importation Exportation If you have its proper business in the national market you have some time, you you can be thinking about if expanding in the international market. This is a emotive moment in any business and also they have that to look at for innumerable factors, being included things as taxes of exchange of exportation importation. To understand the taxes of exchange of importation exportation will allow that you have profit, the times where others fail, and is important to play well its strategies and to understand the implications of the occured changes in these indices. In first place, being international you go to help to make more profits, increasing its production and reducing the total cost for unit. Ramification in the global markets can be the greater trunfo for much company. However, before you leaving running and to compromise its business with the international market she is necessary to understand that the domestic commerce differs substantially from international trade, and this brings many new elements in game. Tax of exchange: all the main countries in the world have its proper currency.

When you are mattering exporting to other countries, can opt to having the payment or part of it in the currency of this country or the currency that you to choose. Some countries have monetary restrictions due its politics. For the conversion it enters two currencies that you to carry through a conversion in any bank. This conversion is determined by the tax of exchange of market. Taxes of exchange are the value or the price of a currency in terms of another currency.

Taxes of exchange also are a very important factor of the economy, with impact in the global capacity of the country of importation and exportation. Forms of exchange tax importation exportation: Two methods are used to determine the exchange tax. i) Tax of Floating Floating Exchange (or tax of flexible exchange), widely is used in many parts of the world, allows that markets decide by means of offer and of the search, as and that it taxes in local currency they will be changed by one determined foreign currency. This is the type of tax of floating exchange, many times, the exporters need to be safe of that some drastic changes do not affect its profits seriously and the prescriptions of its company (II) Fixed Tax of Exchange fixed Taxes of exchange (esteem taxes of exchange for some future fornecimentos) must always be calculated when will be precificando its products. Normally, the exporters have much caution if certifing of that they will have a position guaranteed in the event of a substantial change in the exchange tax. Fixed taxes of exchange are established by the government of each country for its proper particular reasons. For this reason it is necessary that you observe the markets of the country that desires to export e, exactly thus, possibly, to contract somebody to analyze the taxes of importation of exchange of exportation in the markets before choosing the levels of prices.

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