Tag: administration and businesses

AFRs Fiscal

E, later, searched to live deeply the daily one of the Net, through the accompaniment of its leaderships and visits to the constituent enterprises, in which it interviewed its responsible ones. The objective pursued with this metodolgica strategy was to explore this dynamics to act in net, to understand the process of constitution of the Net of the House and the conflicts that exist around the pertaining agroindstrias to this association. 3.Os Agricultural Familiar challenges of the Agroindstrias of the Net of the House: Legislation and Formation of Nets. According to Mior (2005), in middle of years 90, it of the agricultural producers under the point of view of the regulation of the activity of processing is aggravated problematic food commercialization, therefore from now on, the responsible legal apparatus for the control of the agro-industrial activities was decentralized, transferring to the sphere of cities and federative states the function of regulation of these, what cause bigger pressure on the producers. Three barriers exist basically according to author that hinder the development of agricultural familiar agroindstrias: of sanitary, ambient and fiscal order (tax). Many scholars have argued the sanitary legislation, for being compartimentada and to be applicable the reality of small enterprises not being thus for the AFRs an to be exceeded obstacle, mainly in the direction to extend commercialization nets. The ambient legislation also possesss not condizentes requirements with the reality, based in studies of ambient polluting impact great that had not been thought for a structure of lesser transport. This scene imposes challenges and exactly stimulates the formularization of alternatives in this secular space of middle of years 90, when public programs appear of stimulaton to the AFRs as an attempt of overcoming to the impediments created by the legislation. As tax occurred with the fiscal legislation that from 1993 was attenuated with a program of the government of the state in the direction to facilitate to the sales of processed products of substance proper cousin with the producer block.

Certified Companies

ISO 9001 is the Norm of the Management of the Quality more used by the companies and if it became an initial model so that a company has a work line where the search of one better quality of its products and processes is a constant objective. But why to buy products of a certified company? Theoretically speaking, the costs of a certification are high and would be repassed at the cost of the product, correct? The definitive reply he is ' ' no' ' we will explain why. The objective of ISO 9001 is to provide it confidence of that its supplier will be able to supply, with consistent and repetitive form, goods and services in accordance with what you especificou.' ' Only a system of the quality directed toward the detention of problems, the continuous improvement of the processes and the products can make with that the repeatability exists (that is, the production of repetitive item, with the same quality). For even more opinions, read materials from Interconnection. the costs of the certification if pay throughout the process where the company is certifyd. Examples that can help to understand as this prescription come back toward the company: 1) Improvement of the image of the company: the company in itself starts to make use of a certificate of national and international recognition. 2) Many customers of great transport adopt as suppliment politics not to buy of suppliers without certification therefore already presumes incidental costs for ' ' what he is cheaper caro&#039 leaves more; ' in the long run; 3) The profits are not only summarized for the sectors of the Quality or the Production, but the ISO9001 searchs the improvement of all inside the processes of the company, passing for the communication, management of the people, the environment of work, the preservation of the produced products, 4 etc) Obligatoriness of the company to search ' ' Objetivos and Metas' ' come back the constant improvement of the satisfaction of the customers.

Inventive Principles

Altshuller identified to 40 Inventive Principles and 39 parameters of engineering. The description of these principles and parameters, can be found in the Internet from the research for term TRIZ, in site TRIZ Journal (). Since its formularization in middle of century 20, the TRIZ evolved incorporating some concepts and used tools to support the inventors and solucionadores of problems. Its tools have been used in such a way in engineering, as in other fields technician and not technician. 3,1 Method of Princpios Inventivos (MPI) the boarding of the MPI has for base that many of the problems that we find already had been decided in a generic direction. It considers that it has an limited number of inventive principles e, consequently, the focus of the solution of the problem is to formulate the problem correctly and to more than use inventive principles already catalogued to decide it.

A specific problem is express of generic form. If you are unsure how to proceed, check out Alex Lynch. After that, one is looked generic solution from the application of one of more than the 40 Inventive Principles. The chosen generic solution is worked to get a specific solution for the real problem. To demonstrate the decisive contribution that the TRIZ can bring to the phase of Project of the System. Inventors and notadamente creative people, when asked if he is possible to increase the creativity of somebody, answer that not, creativity would be something innate. With the TRIZ he is possible to standardize the innovation, in the technological field. Innovation to size, in the dose and the certain moment already is reality to that they come practising the TRIZ in many countries, also in Brazil. Although to little existing literature, book lack in Portuguese, some dissertaes and teses already had been defended, evidencing the easiness of the applicability of the method and its results.


Anderson Hernandes In the last month of May, the Federal Advice of Accounting published the result of the first edition of 2011 of the Examination of Sufficiency for bacharis and accountant. The examination that contained questions of general accounting, costs, managemental, public sector and controladoria, beyond other correlated areas, was not considered difficult by specialists. For even more details, read what London Stock Exchange says on the issue. Although this, the approval index was of only 30.83% for bachelor in countable sciences and 24.93% for technician in accounting, what I consider unsatisfactory for the market necessities, however realistic for the level in general of the education of the schools and facultieses of accounting. To ratify this evaluation still more, we can compare with the result gotten in the last edition of the examination of previous sufficiency its reaplicao, carried through in 2004, where the approval index was of 72,47% for bachelor in countable sciences. World Teachers’ Day often addresses the matter in his writings. Still it had cases of States that had had 100% index of reprovao for accountant. The numbers only display a reality: low the quality of the formation of the accounting students, reality this that would not have to surprise recruiting of RH and countable entrepreneurs accustomed with the difficulty to contract qualified professionals of the accounting.

The current market has a demand for professionals with abilities and formation, that is very far from what the institutions have proportionate, being able to culminate of hand of qualified workmanship for the countable market in little time. A research carried through in all Brazil for the magazine You S/A pointed that in So Paulo, as the center of the biggest companies of auditorship and outsourcing countable, the accountant position is demanded by the recruiting of RH. Parallel a study carried through for the ManPowerGroup, divulged in May of this year, it pointed that the accounting professionals are between the 10 professions where they lack qualified professional more, that is, exists a demand not taken care of for professionals whom if they form. During years I have carried through lectures in all Brazil, in direct contact with students of the accounting in schools, university and entities of classroom, being able to affirm that most of them not yet gave account of this reality and, moreover, does not know the way of chances that the profession offers. Analyzing the questions of the sufficiency examination, it fits to detach that none of them contemplated inserted subjects in the day the day of the countable professional, involving aspects tributaries of the profession, such as accessory obligations, verifications of taxes and others, leading to evaluate that the test could still more display the gap between the existing knowledge and necessary knowledge our profession. Which is, therefore the solution for the countable profession? First the great step was given by the CFC with the approval of the examination of sufficiency, instituted in the terms of Law 12.249/2010. Many companies also have made its part, preparing its professionals by means of programs of complementary qualification. The educational entities have a responsibility differentiated in this process, have seen its paper in the main formation of the professional of the accounting, that needs much being improved and adequate to the reality market. Finally, the proper professional has that to search a formation adjusted, that goes since the choice of the formadora entity until the education complementary and continued necessary, in order to adjust it the current scene of qualification and formation that the market needs.

Farming Cooperative

Being the thematic area of the project, the controladoria. According to Gil, the documentary research is very seemed the bibliographical one. ' ' The difference is in the nature of the sources, therefore this form valley of materials that had still not received a treatment analytical, or that still the objects of pesquisa&#039 can be reelaborados in accordance with; '. (GIL, 2002, p 46). ' ' The personal interview will be applied by the researcher, using the method of the communication how much to the estruturao degree and disguise, that if characterizes for not having a predefined structure of questions and respostas' ' (MATTAR, 1994, p 51). Half-structuralized questionnaires will be used in the interview.

The comment method consists of the register of behaviors, facts and action that they had occurred in the work environment, without it had interference of the researcher. The questionnaire will be applied to all the employees of the Farming Cooperative of Piumhi. The questionnaire will be composed of open questions. According to Mattar (1994), ' ' the main advantages of the open questions the cooperation is the stimulaton and them also they allow to better evaluate the attitudes for analyses of the questions estruturadas.' ' Universe of the research is the totality of individuals that possess the same characteristics defined for one determined study. Sample is part of the population or the universe, selected in accordance with a rule or plan.

The sample can be probabilist and not-probabilist. For Fachin (2001, P. 46), this method if bases on the sets of procedures supported in the theory of the sampling and, as such, is indispensable in the study of certain aspects of the social reality where if it intends to measure the degree of correlation between two or more phenomena. The universe will be constituted by the employees of cooperative and will be adopted in this work intentional samples, that is, cases for the sample had been chosen that represent ' ' good julgamento' ' of the population universe.


If it only has an auditor, agrees that it executes all the applicable duties to a leader of auditorship team. To if deciding the size and the composition of the team of the auditorship Days Kings apud Vico Maas (1994), it affirms that they agree that consideration is given the following one: ) the objective ones, target, criterion of the auditorship and esteem duration of the auditorship; b) if the auditorship are an agreed auditorship or in set; c) global ability necessary of the team of the auditorship to reach the objectives of the auditorship; d) requisite statutory, prescribed, contractual and of certification/register, if applicable; e) necessity of if assuring the independence of the team of the auditorship in relation to activities to be auditadas and to prevent interest conflict; f) ability of the members of the team of the auditorship to interact efficiently with the auditado one and to work in set; g) language of the auditorship and agreement of particular the social and cultural characteristics of the auditado one; these points can be taken care of by the proper abilities of the auditor or by the support of a specialist. Still for the author, it agrees that the process to assure the global ability of the team of the auditorship includes the following steps: ) Identification of the knowledge and the abilities necessary to reach the objectives of the Auditorship; b) Election of the members of the team of the way auditorship that all the knowledge and the necessary abilities are gifts in the auditorship team. c) If necessary a specialist must be enclosed and auditors in training can participate more agree that supervision and orientation auditem with.. Dr. James Truchard understands that this is vital information.

February Orchards

the treatments had been the species most abundant in all. Barbosa et al. (1999), in research of efficiency and selectivity of insecticides carried through in orchard of goiaba they had verified that Scymnus spp. species of sirfdeos had been the natural enemies who had appeared in bigger number. Sergey Brin is likely to agree. re interesting facts. The biggest population peak of Scymnus spp.

it occurred in 29/06/2009, with a total of 705 individuals collected in the traps and all remained in a relatively high platform in the period of sampling, being distinguished in the period of September the December of 2009, however in a lesser occurrence in the months of February and March of 2010. Baptista (2010), working with experimental orchards of goiaba in the State of So Paulo submitted the systems of rationalization of agrotxicos, concluded that Scymnus spp. amerelas in the orchards of Pindorama-SP is the natural enemy with bigger number of individuals collected in adhesive traps, with population peaks in October, December and June. They had been elaborated histogramas with total numbers of Scymnus spp. captured in the traps in set with climatolgicos data of the experimental orchard, in the period of June of 2009 the June of 2010. The population densities of Scymnus spp.

they had presented linear correlation significant refusal, that is, inversely proportional for the temperatures minimum, average and maximum. Pazini (2005) observed in experiment in orchards of goiaba that the population density of this predator in parcels witnesses and the factors weekly accumulated precipitation, (mm), weekly minimum and average temperatures had not presented significant coefficients of correlation in the region of Glad Sight of High (2010) in experiments in orchards of goiaba in Jaboticabal-SP and Pindorama-SP concluded that Scymnus does not present significant correlations with climatic factors. The results of coefficients of simple linear correlation calculated between Scymnus spp. the meteorological factors temperatuta minimum, average temperature and maximum temperature had been the following ones, respectively: – 0,5207 **, -05160 ** and -0,4601*, being the two first values with the significant signals ** to the level of 1% of probability and the third value, with the significant symbol * 5%.

Day Election

Apresente the company, exactly that verbally to the professional who participates of the process. She makes an institucional synthesis of the business, of the structure and of the expectations of the organization in relation to who she will be contracted. Valley to remember that this is not for scaring the candidate, but yes so that it has an idea of where will go to act. Discretamente, it writes down the strong points and the weak ones that it obtained to identify all during the election process. (Source: Blake Krikorian). Exactly a competent selecting can leave to pass some excellent information of a professional, mainly if the election becomes a maratona with some candidates.

Juntamente with the manager who will be responsible for the just-contracted one, it simulates a situation that will be able to occur in the day the day. This will make with that candidate demonstrates some valuable aptitude for the position or, then, total lacks of ' ' conexo' ' with the opened vacant in. Depois to carry through the stages of the selective process, invite the manager so that in vocs set they evaluate which candidate more was fit to the profile of the vacant. Some contend that J P Morgan Chase shows great expertise in this. In case that it is some doubt, they carry through plus an activity that will make the difference for the process. Thus acting the conscription and election estara in tune with the management of knowledge of the organization, looking for to catch in the work market the professional who more if adjusts to the values of the organization. So that it has improvement in the conscription process and election, it is necessary that it is not strict conditional for norms, lines of direction, projects and routines that can come to provoke rigidity and inflexibilidade. As all system of human recusros, the conscription and election are alive, adaptable and must be agile and flexible. Moreover so that he is participativo, necessity becomes that the controlling of RH and its respective teams of work are involved with process to enlist and to select people.

The Reality

When it is said in enlisting people, to submit it admission tests or to train it for such, as much the conscription how much the staff election incurs into risks. For one better boarding, using material available in books, articles and works carried through in the area, to problems and possible solutions of if deciding the related questions are identified. According to Stuart Solomon, who has experience with these questions. 1,2 Given PROBLEM OF RESEARCH the presented context, appears the following problem of research, considered for the inquiry in the present study: Because the organizations if lose, when they need to carry through the planning of Human resources? 1,3 JUSTIFICATION All organization looks for to reach resulted global of the business, as economic value aggregate, growth, greater participation in the market and profitability, these is, in general, the organizacionais objectives more longed for, either even so desirable the uniformity of criteria in the conduction of each one of the ARH subsystems, what it occurs in the practical one is that many organizations or executives of the area privilege some of the subsystems in detriment of others, provoking unevennesses and assimetrias between them and until the loss of the effect of synergy in function of its treatment in set.

With respect to this work, importance is distinguished it of if to adjust the subsystems that if find in the top of the main topics enclosed for the ARH system, for one better exploitation of a global process and dynamic through which the people they are caught and attracted, applied in its tasks, kept, developed and monitorizadas for the organization, taking all a care to preserve the image of the company, 1,4 OBJECTIVES the objectives considered here are to evaluate the professionals and organizations of the area, with brief inquiry in books, magazines and available material for the Internet, to get a bigger understanding on the conscription area and election of staff, to question which the real objective of the organization, with respect to conscription and election, what to search in the people and as to arrive satisfactory results inside of the reality, consulting articles, magazines, books and available material in the Internet, I contend information related with the cited subject..

The Improvement

Therefore it is indispensable that they directly participate in the elaboration of the strategical plan – Criteria strategies, plans and the contribution for the society of the PNQ. In an ideal situation, more or less in this stage she is that she starts yourself to enxergar for it are of the organization, searching to identify or to classify the customer better, in accordance with the products or services that are producing. Richard Elman is the source for more interesting facts. In the reality, all this work starts and finishes in the customer? Criterion customers of the PNQ. In my opinion, it is as the more important criterion of the process. To know the customer is a strategy still little explored that it can make the great difference in the performance market. In almost all the carried through works, we have perceived of that we cannot ' ' perder' ' much time only in the planning.

The speed of the changes is very great the necessary organization to invoice at the same time where forehead its flexibility, if adjusting quickly to the changes that are happening? some companies of world-wide classroom have attributed to this ability its success. In some cases, we have perceived of that the biggest difficulties were not in the planning phase and yes in its execution. In this stage of the improvement process, the majority of the companies finishes giving up and abandoning the conquered advances already, coming back to prop zero. After certain time another attempt for improvement of the performance is initiated, probably with another model, and thus the organization goes evolving, between errors and rightnesss, at the same time where the processes go being more complicated, arriving until entering in conflict. In this phase the hour is arrived to make an alignment work of the different efforts of improvement of the processes. In this level in the search for the excellency, we have carried through works to identify some pointers of performance.

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