Sustainable Companies

We have focado the economic aspects that the subject involves Support, leaving of side the playful aspect with which normally the subject is dealt. We believe all that productive sector in the planet does not have that understands in such a way of the economy and money, as the Bank clerk. the importance of the Support, can be evaluated by the position that this basic sector of the economy excuses to the subject. A mechanism of financial compensation of name REED, acronym in English who means Reduction of Emissions for Deforestation and Degradation, for producers exists that prevent the forest deforestation. That is, a mechanism that injects dollar to keep the unbroken forest, making to be valid the principle of that ‘ ‘ the forest has more value in foot of what deitada’ ‘ . This financial compensation is disponibilizada through the World Bank for developing countries, as agreement sponsored for the ONU. In Latin America, beyond Peru and Mexico, Brazil was chosen to receive US$ 70 million from 2011 for protection from ours forests, destining itself it the improvement, among others, of the sustainable forest markets as information of Economic the Brazil Periodical.

The mount of money today destined to these countries adds US$ 4 billion, and will have to not only arrive the US$ 30 billion in 2012, that it proves, for the available sum, but for the index of growth, the importance that the subject suggests. Why the World Bank will make this investment? Simply because the future cost not to make surpasses it eventual ‘ widely; ‘ economia’ ‘ that it would be gotten in the gift with the suspension of the project. Learn more about this with Rich Dad Poor Dad. One another important indication that the Support in the financial market, is absolutely on the economic question, can be proven through the credit policies practised by the Banks in the Brazilian market. The Yearbook Ambient Management of 2010, made a survey of 21 financial institutions, that totalize 80% of the operations of credit in the country for companies, between state and private banks. Of this searched total, 15 institutions (71.4%), had affirmed ‘ ‘ to have one politics of socioambiental risk instituted in its processes of concession of credit ‘ ‘. In summary we can affirm that 57% of all credit granted for companies in Brazil in 2010, at some moment passed for a bolter of an ambient area. The main sector analyzed for the banks, was the agronegcio, for the obvious reasons.

The financial institutions obviously it interests that the borrower of the financing is not defaulter, and them they know that the ambient impact is one of the great current risks that can compromise the financial health of an enterprise, as it was seen in the case of the oil spilling in the gulf of Mexico. For better performance of this analysis, some banking institutions, had created specific areas, called Supervision of Risk Ambient Partner. Others directly include the management of the socioambiental risk in its department of credit analysis. The survey still points, that of all financial market in Brazil, 48% of banks possess, proper they, projects to reduce the carbonic gas emission, in its operations. If some cannot with exactness say for where, as and when, we will be obliged as physical or legal people, to walk.

THEORIES OF Being

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.

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. 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.

Expenditure

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. 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. 4.1.1.2 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. 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. 4.1.1.3 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.

Brazilian Central Bank

In this field of performance it is distinguished auditorship in hospital accounts, carried through in handbooks, considered necessary process for the quality of the service, beyond reducing wastefulness of materials and medicines. Bill Phelan may not feel the same. After all, all the procedures generate costs and half the safest one to prove and to receive the value expense from the given assistance, preventing comments, is the register, mainly in if treating to an accord of the hospital with health operators (DUARTE, 1981). Historically it does not have as to need as if it gave the beginning of the auditorship. In old Rome the emperors puted in charge auditors to supervise the finances of its provinces. Officially, the auditorship had origin in England, when this dominated the seas and the commerce, creating the position of auditor of the English treasure, in 1314. In Brazil, the economic area, this activity was officialized in 1968, from decision of the Brazilian Central Bank.

In health, the auditorship has extended its field of performance for the analysis of the assistance, that involves quantitative and qualitative aspects, that is, evaluation of the efficiency of the process of attention to the health and the quality of the attention in health for its involved ones, that they are patient, hospital and operator of health (POSSARI, 2005). Functions of the auditorship in saying of Possari are considered (2005, P. 132-145). To fiscalize if a service is being carried through correctly; to verify what it is for being fact, what he is being made and the quality of these actions; to analyze systematically documents, object of information, being observed and registering the imperfections that can lead to a errnea understanding to the readers of the register; to verify if the institucional and/or legal norms they are being followed; to raise facts or objective evidences that allow to evaluate the state of conformity and adequacy of the system of quality of the information written with procedures, instructions, codes and established norms and other contractual requirements, and to monitor the effectiveness of the implementation of these information.

The Brazilian Federal Constitution

These questions of ' ' igualitarismo' ' in the public service they had always been used as justification to serve itself badly to everybody. Quarrel concerning the essencialidade of the public service, is of basic importance for the study of the inherent aspects to the determination of continuity mentioned in article 22 of the Code of Defense of the Consumer. Two chains, with strong beddings, search to give an adequate solution to the direction of continuity used for the legislator making use of this form. Zelmo Denari, one of articuladores of the First draft of the CDC- Code of Defense of the Consumer, consider that the norm locks up the obligatoriness of the Public Administration to offer essential to the public service to all the users, taking care of the collective interest. However, such obligation of the State would be cingida to the interests individual of the users, a time that, leaving the collective sphere, would fit the non-observance to the rule of the continuity, if not taken care of to the administrative norms that conduct the supply of the public service. Under this optics we have that: ' ' The problem is that the institutions had started to forget that the public is in fact the owner of the administration and not only a customer tradicional' '.

Customer is somebody that possesss personal expectations and preferences, individual, that they demand a satisfaction. It is the application of the notion of ' ' cliente' ' to the public administration, associating the 10 satisfactions of individual expectations of who he uses one definitive one service conflicts with the beginning of that the administration exists to satisfy the interest public, of all, and not of an user in especial.' ' (ZUCCOLO, 2003). Photo: rank of the Teresina Shopping (daily of the people). The Brazilian Federal Constitution uses the using term as reference to the addressee of the public service.

Management One

Readers. Since that I heard the phrase ‘ ‘ Living in the future, dreaming of realizado’ ‘ in a small meeting of work of that ten minutes last where the objective is to take off doubts about a task, comes thinking on the heading of this article. But because this phrase moved with me? Certain that the enterprise planning has an important paper for the organizations and that without it we do not arrive at the intended objectives to put is certain also that to plan the future we have that to analyze the gift to verify the problems that need to be corrected because the paper and Excel spread sheets accept everything with much easiness and the simple act to dream of carried through perfect not the manager a perfect life in the future. Very complex with the carried through one of today that we have the chance to learn and most important to try to correct what this being given wrong, to supply to that they are making the planning experiences, reasons and arguments so that deceits, processes or of difficult applications are not taken for the future only because if this ‘ ‘ sonhando’ ‘ with one carried through perfect one in the future, this attitude can be compared with a trip of the dreams that we are planning has some time to put if in this trip we plan to go of car and our car this with a mechanical defect very probably we will not have the carried through one of our dreams. So that carried through ours it is what we dream we must: to 1.Analisar the situation in such a way leading in account the external environment how much the intern (very complex processes or of difficult applications, for example). 2.A definition of the mission of the company or project must in agreement with the vision of the company; to 3.Formular objective you reached. to 4.Formular strategies that primem for simplicity and that they are of easy agreement; 5.Avaliar its possible results the front of the established objectives. The success of carried through of a strategy or the task this very related with the capacity that we have to foresee problems and solutions, I lock up this text with a phrase of Alvin Toffler ‘ ‘ The future is not predetermined. He is, at least in part, subject to our influence. Our interest must be, therefore, to focus previsible futures in such a way how much the ones that are possible and provveis.

The Time

Before the company if considering to terceirizar some half activity, it must be evaluated and to define if this is considered half activity. If by chance the act of contract if to destine to carry through activity end, will be the service borrower subject to filing for the Ministry of the Work; labor claim and absence of previdencirio insurance in case of accidents. (VIANA, 2010). Of the corporative point of view, as I castrate (2000), for activity-end the doctrine has understood that essential to the corporate object of the company, on to its main end, or, still, directed to its economic objective, activity for which was created and organized, placing personal, costs and defining the tasks. In the practical one, due to enterprise dynamics, it is difficult to distinguish clearly the activities half from the activities end, this due to technology and the development of the modern world, an activity that was essential can becomes mere accessory. Miraglia (2008) considers that the distinction between these activities is important, therefore is forbidden the terceirizao of activity-end of the company, this if it would confuse fraud to the Right of the Work, beyond wounding the beginning of protection the worker. For the author, it means that the substitution of permanent staff and the extraordinary addition of service in both cases, are possible that the executed temporary services correspond to the activity-end of the company. The biggest difference between the temporary work and the too much species of working terceirizao is the express permission in Law 6,019/74 of the configuration of pessoalidade and subordination of third before the contracting enterprise. The process of terceirizao in an organization must take in account diverse factors of interest, such as the reduction of costs and mainly the focus in its activity-end. It has a serious risk in atrelar the terceirizao to the cost reduction, because, most of the time, the result is not this.

Resume Music

The well used voice in the classroom provides to rich musical experience and the execution of activities that do not need none another material resource. According to Fields (2001, P. 33) & ldquo; The learning involves the use and the development of them to be able, capacities, potentialities of the man, physical, how much in such a way mental and afetivas.&amp to all; rdquo; Psicopedagogo through of its studies it demonstrates to the educators the concern in effectively inserting music in the resume, at the same time that it demonstrates the valuation of this education for reasons that are is of the musical context, that is, ensina& ndash; if music as a way to brighten up the aggressiveness, to help in the concentration, to discipline, to calm, to facilitate in the acquisition of new knowledge in you discipline them to all; we have in the musicalizao a wealth that must be explored in its totality. Beyer, researcher in infantile musical education, is emphatical if relating to the education of music for children. The author evidenced that several of the conceptions disclosed in relation music are come back to an utilitarian thought. According to Beyer, 2001 apud Hummes (2004, P. 23): Music is important coadjunvante in the psicomotor, English work, learning of numbers, colors, etc …

music goes to help to calm the children … music goes to organize the children … music cheers to the children … music is excellent marketing for the school. Presisa to understand that the musical education does not aim at the formation of the professional musician. The objective of music as well as the objective of psicopedagogo, among others, is assistant in the process of learning of the children, is to value its knowledge, what they bring obtain, that is, its cultural luggage is to cheer to the process teach-learning and to guarantee the construction of its citizenship.