Another exception mentions the current ratio to it. In case that the company does not take care of the condition to have the cited bigger index that 1, it still can be authorized. This authorization is conditional to the result of a gauging carried through for the ANTAQ, by means of a finding based technician, destined to prove its good situation economic-financier for the operation in the intended navigation. This finding based technician will have on the basis of to be emitted the evaluation of the countable demonstrations, as indices and criteria settled for the Federal Advice of Accounting and the usual rules of auditorship. They perceive that one ' ' Tcnico' finding; ' it estimates a written, based part, in which Expert they display its comments and conclusions and that this finding technician must, ipsi litteris, to be one ' ' evaluation of the Countable Demonstrations, as indices and criteria fixed for the Federal Advice of Accounting and the usual rules of auditoria' '.
Resolution CFC n 560/83, that it makes use on the professional prerogatives that deals with article 25 of the Decree n 9,295, of 27 of May of 1946, establishes, in its Art. 2, that Expert reports, judicial and extrajudicial are expressions of the work of Accountants. Therefore, we understand that this ' ' Tcnico' finding; ' it must be firmed by an Accountant. It cannot, for example, the Finding Based Technician to be presented in clerical letterhead paper Legal and firmed for the proper company. But nothing it hinders that it is firmed by a distinct accountant of whom it signs the countable demonstrations. The important one, for the company, of this finding technician is to demonstrate that, at least in thesis, exactly that it does not demonstrate the foreseen current ratio in the norm? e, therefore, does not present the good conditions economic-financiers? it will be able to operate without bringing greaters damages to the regulated market.
You can protect your credit and leave your divorce in the best possible financial conditions if you avoid these errors: 1) Everything including tries to obtain to the divorce. Itself you look for financial revenge of your ex- pair, olvdalo or otherwise you could suffer in the long term. The more you discuss on the distribution of the assets, the more honorary you are going to pay. The positions could become paralyzed financially as your new life begins and affect your capacity to obtain credit. Instead of this mantn the personal things outside the equation. It considers to work with a financial or mediating professional instead of to litigate. * Maintenance of joint credit. 
The reports were in day, e-mails answered and who knows could extend a little cafezinho more, what it would be just after some overtime. They were 10 hours of the morning when same afternoon arrived an email asking for financial information for that one, it was not difficult, but it would demand time to organize in agreement report was being asked for. The 10:30 I am convoked of surprise for a meeting of accompaniment of goals and it could not refuse the invocation why I was convoked by my head. The meeting was very beneficial, decides some pendencies and had clarified several doubts, but she was necessary to raise some information for today! I arrived my table the 11:30 to give to course the task of the financial information, to organize it ties me and to bind for the people took 15 minutes, and many already were leaving for the lunch, conclusion some information had been for the afternoon. cellular it starts to touch: – Z you can pass in the dressmaker to catch my blouse, you are pertinho well from there? – He has that to be now? – It has, it goes to travel and asked for so that I go to the hour of the lunch, I would go, but I am here with a urgent work! – I can. I answered as who wise person who my lunch would go to be run, if lunchhed I transit why it is not trick! I was to catch the blouse and gave to eat a sandwich with a vitamin, about the lunch already I thought about as to make everything quickly. In the start of the expedient of the afternoon already they were charging the information asked for in the way of the morning and had another invocation for one & ldquo; vdeo& rdquo; fast on goals. In the end of the day I obtained to deliver the task on the financial information and to negotiate the stated period for delivery of the goals, was when the 19:30 I looked at for schemes of Xerox and I thought: Ah! If I scanear could me. My name is Z Iscritrio and taste to write on what it happens in the world of the offices.
154. The Union will be able to institute: I – transmission mortis cause and donation, of any goods or rights; II – relative operations to the circulation of merchandises and on renderings of services of interstate and intermunicipal transport and communication, despite operations and the installments if initiate in the exterior; III – property of automachine vehicles. Already concernente to art. 156 of the CF/88, determined that Art. 156. It competes to the Cities instituting taxes on: I – urban land and territorial property; II – Inter transmission livings creature, to any heading, for onerous act, of real properties, by its very nature or physical acession, and of rights in rem on property, except the ones of guarantee, as well as cession of rights its acquisition; III – services of any nature, not understood in art. 155, II, defined in complementary law. 
Companies of vanguard are always intent to the technological evolutions. They know of the importance of marketing strategies, that fortify its marks, generate greater visibility, improve the relationship with its customers. They search innovations in its products or services to perpetuate itself in the market. They possess fortified and organized administrative and financial structures, in order to maximize resulted and to minimize costs. But some occured changes in the market, as the globalization of the economies, a market conducted for the customer and not for the salesman, as well as, a economy on the basis of the knowledge, had made with that the modern companies came back the focus of the attentions in the people. The people had left of being mere coadjuvantes in the corporative world, to become the protagonists, the main asset of the companies, since they are whom the intellectual capital and the knowledge withhold. 
Another impediment evidenced with the work, is the organizacional culture of the institutions in question, becomes necessary, to implant politics that make possible the successory process, professionalizing the management of these related companies. Valley to stand out, that a familiar company to implant a professional management, is not necessary to contract an administrator or another professional of the management area, is enough only the successive future if to specialize for the rank that will assume, extending its vision to more take care of to each day the interests of its white public and all organization. It fits to point out that the thematic one in question requires continuity and exploitation of scientific works, in view of the complexity of the developed study and the vulnerability of the companies referring to the subject. REFERENCES BERNHOEFT, Renato. Professionalized succession or engaged survival. So Paulo: Nobel, 1991. partners and heirs. 3.