July 2017

This boarding led to the development of systems of payment of incentives in which the people were paid strict for the quality and amount of the results of its work. (DAFT, 1999) 3 THEORIES OF the MOTIVATION Leaving of principle of that each human being has its proper perspectives and its proper ambitions, was created what if it can call static content. It is fact that only one thing is not enough to motivate the people and different areas of performance, and is for that if it uses this model of called analysis static, therefore evaluates only one (or few) point (s) of determined situation, clearly that this is not the model that clarifies all the doubts on motivation, but this model can offer a basic understanding on what it motivates the individuals. (BERGAMINI, 2004) 3,1 the HIERARCHY OF the NECESSITIES OF MASLOW Bergamini (2004) cites Abraham H. Maslow that defended that all on necessities the motivation human being could be organized in a hierarchy of five basic levels.

This hierarchy is today, one of the models more known and respected in the subject Motivation Human being. Maslow developed this model through deductive reasoning. The reasoning of Maslow is very simple and of easy understanding. It believed basically that, a necessary person to have conditions and if to keep alive, what they would be physiological necessities. Having these conditions, the person will start to have necessities of security and shelter. With these satisfied necessities, the person will start to have necessities of affiliation or of personal Inter relationship, recognition and prestige, thus satisfying its ego increasing its auto-esteem, that they occupy the room period of training of the model of Maslow. The last period of training of this model focuses the atingimento of the fullness of the potential of the individual as human being, however, the proper Maslow suggested that only 10% of our society conquer this last period of training.

In the practical one, the reality is another one. The people if corrupt very little. The differential that would have to be the ethics if distorts and if it transforms into price for them. 2.1. DEFINITION OF Not obstante ETHICS the ethics to be considered by some authors as ' ' science of moral' ' , in the conception of Vzquez the moral is not a science, however it is object of the same one. They are on in close and non-separable way, as well as what indeed they are: specific science and its object. Still according to moral it comes of Latin ' ' me ' ' or ' ' mores' ' , ' ' costume' ' or ' ' costumes' ' , in the meaning of sets of norms or rules acquired for habit.

Ethics come of the Greek ' ' ethos' ' , that it means, analogicalally, ' ' way of ser' ' or ' ' carter' ' , while form of life also acquired or conquered by habit. The ethics are consolidated as a behavior standard to be followed human being. The individual learns inside of the social conviviality, in the way where it lives. 2.2. ETHICS X COUNTABLE PROFESSION Are known mainly that the accountant has as main activity to the rendering of services, having as function to the one to supply to information and evaluations, of financial and economic nature on the patrimony of the physical or legal people of any nature, that objectifies to assist in the process of taking of decisions and inferences on the future trends of the people and the entities. Many think that accounting are only the art of escriturar books, to register and to control administrative facts, however, the paper of the accountant in the society considerably comes increasing its relevance in the last times. Currently, the countable professional has a significant incumbency: to be optimum friend of who it gives service? natural person or legal -, being able to assume a STAFF position, as the administrators would say.

The National Plan of Reforma Agrria (PNRA) was elaborated by INCRA and had counted on the participation of known defenders of the agrarian reform, of syndical controllers and assessors, tied to the Contag and ace too much entities of representation of workers in the field. The Constitution of 1988, the Reformation and subject of it I capitulate Economic Order and Social it appears for the first time in a Brazilian Constitution. In it was assured that the property must take care of its social function. The Constitution also universalizou the previdencirios rights that the agricultural workers and familiar producers, understanding one to it high degree of covering the level of minimum wage. In accordance with Favero (1998), the year of 1991 was of the great agricultural reforms, with the adoption of the first National Agricultural Law (n 8,171) and of the complementary Law (n 8174) essentially aiming at to open the space for the market.

The law considers the increase of the participation of the private sector in the commercialization of agricultural products, the reduction of the State in the importation of agricultural products and definition of clear rules in the control publishes in the supplies. At the beginning of 1992, all the barriers you would not tariff I deal for it of rice, soy and staple fibres had been abolished, and the differentials between the taxes of agricultural interests and of the market had been reduced encarecendo the credit. Since then you vary other measures they had been adopted, leading to an increasing flexibilizao and will desregularo of the sector (1998, P. 47-48). As it describes Freire (1999, P. 82) in the first half of years 1990, two elements can be detached in the Brazilian agricultural politics: 1. The process of commercial opening of the economy, with the reduction of the aliquot ones of importation of farming products and of you scheme and agricultural insumos; implying the entrance of agricultural products mattered to concur with the national production; 2.Abandono of the PGPM and reduction I credit of it agricultural, with substitution of the sources you publish for private sources.