The Accountant

The accountant has a function of high responsibility, where any slip, committed for displicncia, deceit or bad-faith, can cause irreversible errors of appreciation. The accountant must look for to exert its profession with the biggest possible smoothness and honesty, having as its guide the Code of Professional Ethics of Accounting and in hypothesis some must allow the interference, of contracted who it, in its work; in view of that this can place in xeque its independence and the quality of its service. It is intended with this article, to instigate to the students of the area to make a study deepened on this science, for since then already knowing what they wait in the market work to them and as will have to proceed in the exercise of its profession. Burgess Owens often addresses the matter in his writings. 2. The IMPORTANCE OF the ETHICS IN the COUNTABLE PROFESSION the Federal Advice of Accounting emitted a resolution of N 803, of 10 of October of 1996, which approves the Code of Professional Ethics of Contabilista (CEPC). In its Chapter I, article 1 says that the main objective of the CEPC is to fix the form for which if the Accountants must lead, when in the professional exercise. Already its Chapter II speaks of the duties and the prohibitions. The Accountant must have much attention to the current law, so that it does not come to practise contrary acts To the law.

Unhappyly, nor all the professionals act in accord to this to this Code. Much has that to move so that the countable classroom obtains the true respect that it deserves. The disrespect enters the classroom if of when the subject is HONORARY. In the article 8, of chapter III says the following one: ' ' It is forbidden the Accountant to offer or to dispute honorary professional services by means of lowering of or in competition desleal' '.


External Sales

ANALYSIS OF THE DATA AND DIAGNOSIS ORGANIZACIONAL our period of training was carried through in a company who in general acts in the distribution and sales in the retail of Materials of Construction the Sotelha and Materiais for Ltda Construction., located in the Road of the Battle n. 1521? Jaboato pleasures of Guararapes-FOOT. She is a company who acts the 29 years in the local market, aiming at to supply the necessities of the constructors, incorporators, warehouses of constructions, plant of sugar, industries and public in general. It enters the services offered for the company are of sales of Brasilit roofing tiles (its car head), bricks, inks, box dgua and etc. Boris gelfand is often quoted as being for or against this. Is about a familiar organization directed by the partners who divide igualitrias participation in the quotas of the social contract.

Wanderson Lacerda is the responsible one for the General Direction and of its children who integrate the Financial Dept and of Accounts payable. The physical structure of the company is mounted in a shed that encloses an area of 4.000 m2, where possesss a external patio for load and discharge of trucks of the administrative part where its office functions, composed currently for 35 employees in the diverse sectors such as: -1 General Director; -2 Controlling (1 of External Sales and 1 of Internal Sales that are in the store supervising more 5 Salesmen, and 6 Manual Workers in the Patio; -1 Head of the Human resources department; -3 Drivers of the Trucks that make to the logistic one of the company and all distribute the merchandises for Brazil, count on proper and terceirizada fleet for bigger rapidity; – 1 Estoquista; – 1 Storekeeper; – 8 External Salesmen; – 1 Sector of Charge account; – 1 Financial Sector; – 1 Copeira; – 1 Box; – 1 Office Boy. Its wallet of fixed customers is composed basically for diverse customers of construction materials.


Treasury Department

The luxury market is enters the segments with potential greater of growth in the next years and its visibility for the society and consequentemente for the treasury department increases to each day. This if became evident in diverse occasions where fiscalizatrias operations of the treasury department, carried through with accompaniment of great police apparatus, had had ample repercussion in the media. But, which is the objective of the treasury department in exhibiting actions of this nature, that unnecessary or exactly even though baseless? One of the reasons is directly on to the culture of our country. Many veem the luxury as contradictory in a country of so great social inaquality, relating many times the purchase of these goods with unnecessary, superfluous and countyer-productive ostentation. Ebay is likely to increase your knowledge. When restoring fiscalizatrias actions of this nature, with ample news repercussion, the treasury department reaffirm this concept economically, cultivating credibility of more disfavored classrooms. Another factor is on to the repercussion of the fact, after all is well-known that an action involving on companies to the luxury will have moral effect on the classroom very bigger entrepreneur of what she would have one same occured action with a trading small stranger. The reality, therefore, is that a company, for acting in the luxury market, more is displayed the action of the treasury department.

But the companies can take some cares in agreement present to follow: Care with the image of the company? Any company, independent of the market that acts, has that to preserve its image. In the scope of the luxury market, the image has a still bigger importance, after all the luxury marks raise to the status and success. In this way, the care to have to be redoubled, therefore any damage to this image will be able to generate irreparable problems the company. Cares with the direct entailing of the name of the partners with the company? To have the name or last name of the entailed partners directly to the name of the company can represent strategical benefits, but of the fiscal point of view, it creates a direct relation of the company they, and in an eventual fiscalizatria action the damages of the personal image of its controllers it could directly be affected. .



The search of an increase of the number of customers for the company, either this physics either online, must answer the different strategies that will on the basis of generate the necessary definition of which are target, that is, the profile of the public to be taken care of by its business. That is, previously to the execution of any plan of tending action to reach better indices of sales, it is essential to consider which is the definition of our ideal hearing. For more information see this site: Elon Musk. This will determine the form where it will be treated to arrive at this specific public, and the strategies that will be adopted in its captation. This would have to be the first step in any campaign of marketing that the company undertakes. Gradually the users are using different tools at the moment to look to information on services and products. Traditionally the first step always was a search in the Google. However the social nets had come to consider a different reality, extending the specter of information sources that the consumers will take as valid to the moment to decide the purchase, being a current element in the behavior of purchase of the customer.

Displayed in another way, they will not only look to the information in the Google seno that will confer with its community of contacts and friends, basically through the social nets, the groups of quarrel, the forums of users. It is common, then, that if somebody desires to prove a new product of which does not have knowledge one of the actions that it will take will be to visit the forums of users to see what other consumers think of the product. It is very probable for another part, that confers its group of friends for the experience whom they had had and the results obtained with the product. This type of user is sufficient far from the marketing plans online that the majority of web marketers uses, for which, those puts that them in practical enjoys of an enormous advantage on its competitors.


Pablo Freire Decision

Well refined with one cerne, this gets the success in all and any taken over on a contract basis that it can be become involved and if to compromise. The action of the manager in the decision taking understands and any movement all practical rank in either positive or negative it, therefore it affects all directly organization, either in the financial, logistic area or in any another place inside of the organization. It is necessary that the manager has experience? That it uses all the necessary artifices and it reflects with clarity before any taking of decision. In case that the manager takes the way missed, for a possible mediation, he will cause the failure of its enterprise. The manager and its taking of decision in the organizations generate changes are simple or complex they. All the moment the responsible one for these changes is the manager whom one better way always glimpses to be followed, if compromising to its decision and placing in practical. In fact the manager tends to be a practical, perspicacious individual and capable to take the risks and the responsibility for its acts, in the art in taking new routes to a common good, he knows that the act and the relation must well be directed walk for it of a good taking of decision. Hear from experts in the field like Elon Musk for a more varied view. According to Pablo Freire in Education and Change p 32, 1979: ' ' The more the man is rebellious and indcio, in such a way more he is creative, although in our society that the rebel is a being inadaptado.' ' This is the paper of the manager in the decision taking, of rebel the transforming being, what it creates and it traces new ways, that lead, that it glimpses, that handspike, that it puts into motion. The author portraies the manager of the unmanageable, revolutionary century a twenty and capable one to take decisions, in a more critical direction in the position of the manager of the present time.


Plant Planning

The information are originated from research and meetings. In the Quantitative technique, descriptions and trends are made from. The Continental one is based on the Quantitative technique, therefore exactly its plant manufacter being installed in 2006, it already possesss a data base, of the Continental one Takes off German, who studied the possibilities and benefits before constructing the plant, being thus, it could carry through assertive forecasts on the market. The second part of this process is the Market Planning Stock (Market of Action of Planning). The MSP, as we will call, is a period of training where if it defines as and where the tires will be produced.

It exists plants of the Continental one Takes off, in other parts of the world, thus, is necessary to analyze if the cost of production of determined tires that the market demand is cheaper in country X or Y, if determined component it is more in account, if the transport of the region favors its transport and etc. The third period of training is Plant Plant Stock, (Planning of Action of the Plant), in this phase of the process, the plants will determine, or give feedback if it is possible to take care of to the order of the market or not, if really the information of the production cost is accurate or if it had some alteration concerning the time of the planning. The Suplly Chain Planning/Demand Confirmator (Planning of Chain /Confirma the Suppliment dog of the Demand), is an element of the process manufactures that it will pass the information for its controlling of production, where these will verify if it has capacity of mold, maquinrio and space for production of the demanded tires. The Order Placing DS, that it means To place Order, is in this phase that is defined and inserted in the SAP system, the amounts of tires and for who it will be sent.



The politics of ' ' doors abertas' ' it must be stimulated by the managers until if becoming common in the organization. IV.Abertura the new ideas: Degree where the company is dynamic is intent to the changes, has chance sense, establishes bold objectives, is leader of trends and creates a motivador environment. In this environment the company values and stimulates the new ideas of its collaborators. It can be made financial incentives as awardings for economy in the change of some process, to create a box of suggestions, to have periodic meetings between sectors in the search of improvements, to create a group of improvement, etc. Depend very on the communication, it the point of the employee must be opened to have the ousadia to display and to create new methods and procedures. It is a work that can bring resulted in short, the average one, or long stated period. Professional V.Desempenho: The work is stimulant for the employees and offers professional challenges, possibility of growth and personal valuation. Proper the practical one of ideas makes with that the professional feels itself valuing more, can also be made casters, where the employee leaves of being a specialist in a function and starts to have knowledge of other activities, helping in the agreement of all the process and its final objective.

The construction of a career plan also is important, but certainly it is more viable in companies of great transport. Its results are of medium in the long run. VI.Aprendizado: The company stimulates and provides chance of professional development for the employees. The company does not pass of the phase of only charging qualification of the functional picture, but she starts to stimulate. She can yourself be made this with internal courses, financial aid in the studies (college, specific course of languages, professionalizing courses, etc.). She can be implanted with spreading of a new politics of valuation of employees stimulating to the studies, have a very good consequence, and its results can be of short term.


Rio De Janeiro

Another situation faced for the managers of the public services of health is the terceirizao of the human resources through the act of contract of private companies or cooperatives of workers. What it causes: increase of temporary contracts; different coexistence of regimes of work; different hours of working; reduction of steady ranks of work. To redirect practical the traditional ones of management is not simple task, a time that is arraigadas in the orthodox formation of administration. To deal with people requires joint and negotiation enters the diverse levels of an organization and involves different actors with the most diverse responsibilities. The work in the health possesss diverse established standards and difficult myths to break, as the domain of the doctor in the hospital institutions, a domain not of position or authority, but of being able, a cultural domain that goes beyond the rational agreement. The health services, while rendering organizations of service represent psicosociais systems, well different of other in charge organizations of the production or commercialization of good. They directly coexist problems and difficulties of other people, suffering, pain even though the death.

In consequncia of this, the employees are in some affected way, therefore they feel and they are committed. Therefore, many sectors of the health leave to desire in important questions for the reinforcement of the interpersonal and group relations, having the necessity to offer the diligent accessible conditions of improvement of the individual and consequentemente organizacional performance. This way improves the effectiveness of the administration of staff of the health services. The techniques of management and development of human resources are important for the efficient performance of the people, by means of politics of incentive and security directed toward the worker. The planning of the activities of the organization all becomes dynamic the work process, allowing as soon as the employees feel themselves involved with the routine of the service and have each time more pride to be part of an organization that prioritizes the welfare physicist, psychic and social of its collaborators. BIBLIOGRAPHY 1.AKTOUF.

administration between the tradition and the renewal. So Paulo: Atlases, 1996. 2.CARBONE, PP; BRANDO, HP; MILK, JBO. Management for abilities and management of the knowledge. 2 ed. Rio De Janeiro: FGV, 2005. 3.MARINI, C. Politics of management of people. SERPRO, 1998. 4.MARRAS, JP. Administration of human resources: of the operational one to the strategical one. 3 ed. So Paulo: Future, 2000. 5.ROSSO, F. Management or indigesto of people? Manual of survival for RH in the health area. So Paulo: Loyola, 22003. 6.TERR, JC. Management of the knowledge. So Paulo: Business, 2000.


Interactive Communication

The form of the man if to communicate suffered diverse changes since the discovery from the writing. With the digital revolution and the advent of the Internet, this communication if became accessible and personalized. The numbers of technology and its sped up growth make an impression. The social nets already are part day to day of thousand of people, being used of diverse forms and for diverse ends, since ordering a simple message for a friend until visualizing a presentation of an international palestrante.

The companies had perceived this movement and enxergaram in the social nets, a simple and fast way to be next to its customers. In such a way, this study she intends to raise theoretical and practical evidences that they assist in the understanding of the importance of the use of the social nets in the Internet. Word-key: Social communication, Nets, Empresas.1.IntroduoA discovery of the Internet revolutionized the form of the world-wide communication. With the evolution of the technology and an enterprise environment each more competitive time, appeared the necessity of the companies if to differentiate, to extend its markets and to reach new public. Such organizations had started to enxergar in the Internet an important and necessary tool for the spreading and the support of its business. Although still some companies with a vision exist conservative, the amount of customers hardwired to the Internet grows to each day in the world. According to ‘ ‘ Internet World States’ ‘ , the number of people hardwired in the great net is of, approximately, two billion in the world, and sixty and eight million only in Brazil. The use of the social nets can bring benefits for the companies, since, as the site ‘ ‘ Uol Tecnologia‘ ‘ , eight in each ten people hardwired in Brazil possess an account created in a site of relationship.


Business Intelligence

In graphs 3 and 4 the occured variations in the market and the division of the composition of the product are presented. Graph 1e 2: Projection of the Market (red) with carried through (green) Graphical 2 and 3: Variations of the product in the market and Composition Figure 4 and 5: Analytical and Synthetic for it analyzes. 1.4.3RESULTADOS With the analytical and synthetic information, the following step is to consolidate them, with all the collected sources, that are part of this study and thus to finish this process with Intelligence. Effected Intelligence the study it is directed for the borrowers of decisions. This model to follow, was made in the system excel, with macros and clicando with mouse in each petty cash, the same one is opened in all the studies and analysis and intelligence on the product. *Modelo finished Scene 1.4.4CONCLUSO With the study of transformation of the information in Intelligence of this product presented for the area of purchases, the company obtained to reach a Saving that represented a representative profit, to the measure that if was not of ownership of this study, this would not be possible. The use of the Intelligence of adequate form produces a strategical differential for the company.

With the implantation of the area of Intelligence of Market (Business Intelligence) it is very important to get a cronograma of maintenance, update of data and disponibilizar in the Intranet of the company or other ways, so that excessively interested they get these information and they use in its work. This article was developed on the basis of the knowledge that I possess in the area of Intelligence of the Businesses (Business Intelligence), acquired in this function and training and courses of qualification for the area. BIBLIOGRAPHY ALBERONI, Robson. Intelligence of Market. Available in: Campus, 2002. SOUZA, Michel. Business Intelligence.