Citizenship Market

246, of 20 of May of 2005. The municipal manager of the Program Stock market Florentine Erme Family Tapirs Justino was surveyed to the position for assignment of constituent Mayor Dr. Flvia Saws Galdino. The Program Stock market Family is tied with the city through the Secretariat of Social Development and Citizenship. In the total of 2.822 people registered in cadastre, divided in Agricultural Zone with 1.074 registered in cadastre people and Urban Zone with 1.748 people registered in cadastre in the program. Details can be found by clicking Douglas R. Oberhelman or emailing the administrator. The resources destined to its maintenance are repassed directly for the Deep Municipal theatre of Social Assistance, the management full are made deep the deep one. In accordance with the analysis on the Program Stock market Family, arrives it conclusion that the city of Pianc got benefits.

After the adoption of the Program noticed a development in the local economy and generated a growth of the purchasing power of the social classrooms benefited by the program. I perceive that the consumption of these classrooms increased in significant way, and that its possibilities of acquisition of foods and good of nondurable consumption, a population that before did not have expectation of some improvement in its standards of consumption today they live with a little of ' ' dignidade' ' that before the program they do not possuam it. I number it of commercial establishments had also increased since the implantation of the Programa.Avaliao of the Program Stock market Family in the City of Pianc-PB, Analyzed with the criteria of the Unicef In the city of Pianc-PB the program Stock market Family it got qualification performance maximum level compared with the other cities of the Valley of the Pianc and Region. According to story of the manager of Florentine the Erme program Tapirs. On an analysis made through colloquies with integrant people to the program, at the local traders and the manager of the program, I arrived the following conclusion on the evaluation of the Program Stock market Family: In the scope of the Efficiency: the costs of maintenance of the program happen of the Federal Government and its edge if it characterizes for the perfect organization made for the manager of the program, that obtained to eliminate the unnecessary expenses with the maintenance of the same ones.

Engessamento Company

For occasion of the spreading of the FAP this benefit will have one weight computes in it of the factor, for the coefficients that integrate the methodology (frequency, gravity and cost). It is not proclaimed that it has some tax evasion how much to the guiding of used to the Providence, but that it occurs on the part of the company a rigid control to diminish the incidence of the previdencirios benefits. In other words: management of removals. Exactly that if the property of FAP/BENEFCIOS ACIDENTRIOS argues, that the theory bases that them seems air-tight, that unconstitutionalities are seen, the possibility to reduce the absenteeism is expectation of all administrator of company. Douglas R. Oberhelmans opinions are not widely known. If it will be possible that this perspective occurs allied to the economic advantages for the company, as a FAP more ' ' amigvel' ' that the competition, this would be the ideal.

Favorable scene. Until the advent of employed FAP/BENEFCIOS ACIDENTRIOS the removal of and respective guiding to the Providence was an interesting solution for used companies and. It is clearly that in cases of typical employment-related accidents and declared manifest occupational illnesses the resource of the previdencirio benefit age (and still it is) obvious necessity. With the advent of the NTEP, the management of moved away gains importance in the RH administration, therefore new and vultosas legal and financial consequncias can happen, or not, in function of the quality of this management. The main sensible consequncias are: Characterization of it I aggravate occupational ' ' inversion of the responsibility of prova' ' ; Contribution for the FGTS; Temporary stability; Engessamento of turn-over; Rise of the aliquot one of RAT (FAP); Third-party claims; Action civil court jurisdiction; Action of the Public prosecution service of the Work. We have a scene of composition of expressive liabilities for the companies, shown of explicit form for the statisticians of acidentrios, available benefits in the site of the Social welfare.


She is the first one of the functions, since it will serve of managing base to operacionalizaodas others. To control is to establish standards and measures of desempenhoque allow to assure that the adopted attitudes are the most compatible with oque organization long for. Control of the developed activities to permitemaximizar the probability of that everything occurs as the established rules eas dictated orders. It is understood for Controladoria as being a departamentoresponsvel for the project, elaboration, implementation and maintenance of the sistemaintegrado one of operational, financial and countable information of umadeterminada> entity, with or without lucrative purposes. The expression has controlled intern frequently is associated the auditor, has confuses who it with internal auditorship. For assistance, try visiting Douglas R. Oberhelman. Narealidade, the auditors, they are internal or external, come stimulating acriao of consistent internal controls, form that the frauds, desviose wastefulnesses are prevented. The verification of an existence of a control system establishment of the controladoria procedures internobem structuralized serves of parameter parao.

Many organizations do not give importance for Controladoria, therefore they allege that it is a sector that is inserted in the Accounting, ahead dissoalgumas companies can you close suasportas. Valley to remember that the mission of the Controladoria is desenvolverprocedimentos of conciliation for effect of use for the users dContabilidade. For Figueiredo (1997), the Controladoria has the mission to deassegurar the otimizao of the global result of the company. The Controladoria to devepropiciar, through trustworthy, effective controls constants, informaespara the taking of decisions in the companies. Its studies, controls and recomendaesservem of base for decisions that they aim at to keep the continuity and the efetividadeempresarial.

In the great organizations the Controller exists that is the pessoaresponsvel for the part of Controladoria, where many confuses still it with otesoureiro, as Horngren Charles T. (2004. p.16) where the bursar estpreocupado with the financial part of the company whereas the Controller temfuno of planning of control, reports, interpretation, evaluation, consultoriae management tax, declaration for the government and etc.

Metal Stock

Another advantage, although the lesser thickness of its plate, is the fact of the steel to be more resistant in the transport and the stockage, diminishing costs with losses on the part of the envasadores. One adds, also, that the price of the steel is more steady, therefore the product does not suffer to the oscillations from the Metal Stock market deLondres, as it happens with aluminum, which has its increased price when exchange increases. These are, therefore, the main innovations in the production of the steel for metallic packings of 1998 up to 2002 which will be of great utility for the conclusion of this work as for the strategies adopted for the producers of drink cans. 2. The COMPETITIVE STRATEGIES ADOPTED BY the METALIC ACCORDING TO VISION OF the TRADITIONAL ECONOMY This item has as objective it is looked to prove that as much the technological innovations as the strategy implemented for the Metalic (to produce steel cans) became it more competitive than its competitors (manufacturers of aluminum cans). This analysis will be made on the basis of the information contained in the magazine Metallurgy and of the report of BNDES, being overcome as referencial theoretician to the modern theories that turn on the concept of competitive advantages of the Traditional Economy. 2,1 Strategy of the Metalic being overcome for base the theory of Porter In the previous item, saw that the Metalic is a manufacturer of metallic packings who uses technology of last generation, making possible it to produce it cans of only two parts for cooling beers and, using the steel as basic raw material in the production of its final goods. This was only possible thanks to the act of contract of North American company the CAP International Incorporation, specialized in the implantation of plants of cans of two parts, which was responsible for the importation of the main machines and equipment today used by the Metalic, providing to these last substantial reductions of the costs in the production of the cans, in relation to its competitors.

Federal Advice

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&#039 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&#039 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.