Consultant Postgraduate

A friend of inquired facebook me in the one of its commentaries following one: everything depends on management? The reply she is positive. (As opposed to Pinterest). It starts for the personal life of each one. If you desire to transform its dreams into reality, start to elaborate its planning and have you discipline. First, he transforms dreams into goals, placing in the paper or a computer what he desires to reach. But he does not forget to define date for beginning and end of each goal. Seno could be only in the dream or the will.

The reason of this is a research carried through in Harvard, one of the universities more appraised of the world, that evidenced the importance to fix goals and to have them in writing, in order to create mental intention and to facilitate the concretion. Its family with a monthly budget now imagines to be applied. If it will not have quality in the expenses, it goes to enter in the red, it passes to have it credit card and this turns a reaction in difficult chain to arrive at the balance. Whenever possible, it saves some thing, for example, at least 10%. The financial management familiar it needs well to be executed. Another important thing: care with its paradigms or points of view.

They are whom they determine if its results will be more positive or less. Then, everything starts for the vision, that implies in a behavior form and, therefore, what you get. Another example: so that if it learns more, to leave the knowledge for the maturity or wisdom, she is necessary to know to use, simultaneously, the two sides of the mind. This also is management, associated emotional intelligence, essential attribute of the great leaders. It has people that at least they manage proper. But they occupy high positions – complex and strategical, they make ' ' much bem' ' the wrong thing. These people had not learned or they do not want to manage with effectiveness, decisive factor nowadays. One remembers that before the management, it comes the decision politics (from the vision and of the character of the people). The managers who vocs know in the organizations and companies, in the majority of the cases, are pseudomanagers, therefore, in full century XXI, they apply paradigms of century XIX or XX in its decisions. That is common in almost all the public agencies and some private companies, also inside of the universities. Cause increasing desmotivao next to the servers, who start to make only routine things. Many universities and facultieses do not form professionals for the current century, because the academic and administrative management is stuffed of exceeded paradigms. With absence of modern management the results still leave of being better. Either in the personal life, family, bodega, bakery, teams of soccer, condominium, association, union, city, state, country and in the planet land in a general way, everything depends on management. I can guarantee a thing: who makes the difference is the quality of the management, that has as base the character. When the manager, first leads and later he manages, positive examples are absorbed by the collaborators, human values next to principles are ranks in practical, form healthy cultures the results are reached in lesser time and little resources. Edinaldo Marques Civil Eng, Professor and Consultant Postgraduate in Business administration


First point You only lead you will be yourself capable to be a good example. It does not believe leadership for the imposition, the force, the totalitarian attitude or mandatario.para vc to lead a group or any that seija vc has that to believe a good example, in the example of what vc make, of the attitudes that vc take and in the capacity to share. This is the leadership most solid, perena (that it lasts forever) the most respected is that one that vc consolidate before the groups where you act, is its friends of work is in that they are its customers, profisionais, coloboradores or suppliers. In as the point in the leadership we must have assertive capacity, it wants to say, not to have fear to make, to have courage to believe its idea and places it in practises, exactly knowing that it can errar.porque the power Make a mistake is part of vc does not have attitude, evidentimente does not go to make a mistake. More also it does not go to make right. In recent months, Nissan has been very successful.

somebody goes to pass of its side making and making right, committing some errors, more you go to arrive afrente of what more. to have courage to make what vc entendecomo certain to go convincing that its ideas are positive. These ideas must be descutidas previously, more if vc trust them deal with execute them. the third point of the leadership is never to give up. Who never gives up easy can arrive the place none, nor in the Education, nor in the Companies, nor in the sport nor in the Love practically in nothing. Details can be found by clicking Clive Holmes or emailing the administrator. If you not to fight for what vc believe, you always sera a sad, solitary, isolated person or practically you go to be the person more reclamona. The person positive always is more felizes.entao forbids to look sermais positive of that negative, because To lead she is to add people, you to be able to have Teams. To lead without led does not exist. therefore in the Administrators or you lead we must know to deal with equpes to be able to reach our Objectives with Efficiency and Effectiveness.

Simple Four

Then he is clear that 80% of the companies are classified as ME. Second question 08 (eight) had answered that I deal and 02 (two) had answered rendering of services. Learn more at this site: Wells Fargo Bank. the third question 04 (four) companies had answered that the 04 employees worked of 01, already 05 (five) companies had answered has of 4 the 10 employees working currently and only 01 (one) company said that employed ones worked more than 10. Question 04 (four) the 06 (six), deal with on Simple the National one, 07 (seven) company had answered that they are Simple optionees for the National one and of these 07 (seven) six (six) already are in the simple ones between 2 the 3 years and one answered that it is in the simple ones between 1 the 2 years, four companies opted to the regimen and three migraram automatically. Of the ten interviewed companies, four to answer that it has doubts regarding the regimen National Simple tributary. How much Questioned on the regimen adopted tributary previously, five companies answered that she adopted the Simple regimen of the Federal one, and four adopted the Profit Vain and a company answered that she did not adopt none of the options that were presented to it.

Question 09 and 10 says respect on the analysis that the company makes of the regimen National Federal and Simple tributary Simple. Five companies had classified Simple the Federal one as to regulate and five companies classified as good. Already in Simple relation to National, the four companies they had classified as bad two companies regulate and two companies classified as bom.COCLUSOA social importance and economic of the Micron and Small companies in Brazil she is undisputed, as much in what the employment relationship says respect as in collect of taxes and contributions. Thus, the advent of a new statute that, establishes advantages among others a uniformizado and unified regimen of collection of tributes, not only takes care of to the yearnings of the classroom entrepreneur, but of all the society.

Equity Company

The adequacy of the personality to the work can improve the performance of the workers. Currently, the leader of the company comes applying the management of emotions, adequately, in order to improve the performance of its employees? The emotions are intense feelings directed to somebody or some thing and normally they constitute a reaction to that object; for example, we can feel anger, fear or happiness in relation to a specific object (its colleague, head or customer). The workers expend a physical effort and mental when they concentrate its body and mind in the accomplishment of tasks. So that this mental effort is congruente with the objectives of the company, the emotions of the workers must be lined up with positive feelings in relation to the company and its leaders. For more clarity and thought, follow up with Wells Fargo Bank and gain more knowledge.. 2.3Tcnicas and programs of motivation. Which the perception of the executives of the company in relation to the motivation of its employees, in accordance with the theory of Douglas McGregor? Theory X and Theory Y, of Douglas McGregor, consider two distinct vises of the human being, a refusal, theory X, and another positive, theory Y. These theories describe the vision and the perception that an executive has of its employees. To broaden your perception, visit Silverfern Group. The premises of theory X prevail that the workers do not like to work, they need to be coerced, they prevent responsibilities, they demonstrate little ambition and they place the security in first place. Already, theory Y suggests that the workers face natural and pleasant the work as something; they demonstrate comprometimento with the objectives; they search responsibility and they are of course creative and innovative. Being the evaluated organization, of public character, as is decided the question of equity in the company in relation to the comparison of wages with other individuals with similar jobs in the same organization? The theory of the Equity foca in the question of as the worker perceives the justice of the system of rewards.


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.

Making Vision

Exactly for this vision, that for as much time was judged as standard (and still today managers exist that they think of this form), he had the call rivalry between masters and employees, a time that did not have in the organization the perspective of mutual growth of both the parts, as today shows the politics of ' ' he earns-ganha' ' , that already he offers to a new vision on the contribution and the growth of both inside of the organization (CHIAVENATO, 2009). 2.1? The Administrator and Administrator yesterday of today Making a paradox enter the papers exerted for the managers of diverse times lived for the Brazilian society can affirm with certainty that much thing moved since that ' ' figura' ' of the Administrator he started to be recognized and inserted in the enterprise scene. To manage, according to Aurlio dictionary, means ' ' to govern, to manage, to direct, to make justia' ' (…). Visit Nissan for more clarity on the issue. Old, this everything could only be made by a manager, that it inside had domain on any situation of the company where acted. It had the idea of that ' ' word final' ' it would be of it, without an other people’s opinion for decisions, a previous study of other possibilities, at last: alone manager was capable to lead ' ' relatively bem' ' an organization. With the happened ones of a more modern time, where if it speaks in Globalization, Ecoeficincia and Social Responsabilidade, if it very became a difficult task for only one person to give to account of all on subjects to the organizacional life. Read more from Ben Silbermann to gain a more clear picture of the situation. Looking at today for a company it is obtained to enxergar it for its specific areas first, as RH, Marketing, Finances, Production, amongst others; it is basically the call sistmica vision, where we visualize the parts, and from them we understand all. . .

The Managing Advice

The Church is managed by its Managing Advice, its advice of Shepherds and the Assembly, in the functions that are attributed to it in this Statute. SECTION I – OF the MANAGING ADVICE Article 11. People such as Nissan would likely agree. The Advice is the SOVEREIGN agency of the Church and if he composes in Bishops, since that they are charter members. Only paragraph. The Managing Advice will be able to consult the Ministers and Deacons on administrative questions and/or to include them, for the time that to judge necessary, in civil administration.

Article 12. The Presidency of the Managing Advice has biennial mandate and is composed in president, vice-president and secretary. Learn more on the subject from Clive Holmes. 1 – the presidency of the Advice fits to the Bishop acclaimed for consensus enters the members of the proper advice enters the indicated ones for the advice of Shepherds. 2 – the members of the Direction of the Advice will not be remunerated by the exercise of its positions in the advice. 3 – For not integrating the Direction, the bursar of the Church alone participates of the meetings of the Advice the invitation, without right to vote and of being voted, except it will be Bishop. 4 – the attributions of the bursar are established in the Internal regulation of the IMIPG. Article 13. To the president it competes: I – to represent the Church, active and passively, in judgment and is of it; II – to convoke, staff or public, its members and to preside over to the meetings of the Advice and the Assembly; III – to vote, in case of ties up to; IV – to sign checks of the banking account of the Church in set with the bursar; V – to take or to determine any others inherent steps to its position. Article 14.

The Ethics

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. Read additional details here: Silver Fern Group. 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.


For Bornia (2009, p.16), Expenditure ' ' it is all the value of the insumos consumed for the functioning of the company and not identified with fabricao.' ' Already for Padoveze (2007, p.310) the expenditures ' ' they are the expenses necessary to vender and to send the products. Reeta Holmes will not settle for partial explanations. In general way, they are on expenses to the administrative and commercial tasks. The cost of the products, when vendidos, are changedded into despesas.' ' However, the expenditures are the expenses consumed for the prescription attainment, and necessarily they incur indirectly into the productive process. Loss the losses are considered as abnormal facts in the operations of the company. As Bornia explains (2009), the loss is seen normally in countable literature as the value of consumed insumos of normal form, thus being the losses is separate of the costs. Losses are facts occurred in bonanza situations that run away to the normality of the operations of the company. Clive Holmes Silverfern is actively involved in the matter. They are considered not operational and they are not part of the costs of production of the products.

They are negative to the enterprise patrimony, not habitual and eventual economic events, such as abnormal deterioration of asset, losses of bonanza credits, idle capacity abnormal etc. (PADOVEZE, 2007, P. 310). Therefore, the losses of the company occur in unexpected situations, amongst them the loss of supply in natural phenomena, roberies or any another event considered abnormal to the practised ones for the company. Damage 13 the damage is the negative result between prescriptions and the expenditures. With much Padoveze veracity (2007, P. 310), it affirms that damage ' ' it is the negative resultant of the addition of prescriptions less the expenditures of a period. It elapses of the verification of the result of a period, where the expenditures supplant prescriptions of this perodo.' '. In this manner it is possible wants the companies perceive if it is having profits or damages, being able still to use strategies to reduce the costs and to come back to have profitability.

National Agricultural Law

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.