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To have a balanced budget is tranquillity guarantee. You uncontrol in the budget cause, beyond financial problems, psychological consumings and until problems in relationships. Many times the impulse to saciar serious an immediate consumerism cause future problems in the finances. The ideal is to keep the accounts in day, to follow taking some attitudes, as: To plan the expenses to know the consumption limits; To control the consumption impulses; Not to have a bigger standard of living of what the ownerships; Not to pay bigger interests of what the ones that receive from the investments; To save to guarantee future acquisitions; To never disdain the inflation; To resist the temptation to spend the saving that will guarantee the oldness; To inquire itself well before investing; To never disdain small values; To never disdain a good negotiation of prices. 2.5.1.

Which are the Operations Most common of Investment? Before starting to invest, it is important to plan the finances. This means that if they possess debts or they have spent more than what it earns, is necessary first to make the house duty and to organize the budget, for then starting to invest the saved money. The operations most common of investment traditionally available in the market they are: Applications in fixed income; Applications in CDB and RDB (Prefixada); Applications in CDB and RDB (Ps-fixada); Application in matching-fund saving account (post-fixed fixed income); Applications in property and Safe from Life. Applications in fixed income an application of fixed income generates a value of bigger rescue that the applied one and that can be daily pay or posfixada. The ultimate issue is in the act of the application. In the predetermined applications the investor at the moment of the application already knows the value to be rescues in one definitive time, being also known the tax of the operation. Already in the applications posfixadas the value of rescue alone is known in the date of liquidation of the operation, in this in case that it does not have tax of interests predefined.

LEADERSHIP HEIFER, Fabola Adam HISSES, Gisele Maria BOAT, Juliana Alexandra Pear tree of Oak SUMMARY the Leadership is a subject that amongst decades and a generated discurso between that it circulates in the empesarial world. A subject that pra many are considered in problem for others the great solution to unmask a management without great conflicts. A theory that grows with some clarification enterprise questions that do not keep silent ahead of as many arguments, crescimentos and discovery in way the companies and groups that search a perfect leadership with perfect lead. WORDS KEYS: Leadership, Management, Conflicts, Growth, Leader. ABSTRACT Leadership is theme that among decades and generated an increasing discussion among all circulating in the world empesarial. Theme you which many ploughs considered it problem you others you uncover great solution will be management without major conflicts. Theory that grows with several clarifying questions that only ploughs not silent in the face of many arguments, growth and discovery among business and corporate groups seeking to leader with perfect perfect leaders. KEYWORDS: Leadership, Management, Conflict, Growth, Leader.

INTRODUCTION During years studying the strategies of a leadership comes if developing some criteria and forms that are used for a concrete lideracional abrangncia. Some points and concepts will also fail that leadership and cream and that to a model of leader, studies will only prove that the leadership can be cultivated worked in some points where also incases the varied types of profiles of a leader therefore at some moments and necessary to be flexible or to get two different two personalities or character therefore the circumstances are probable. To direct in a group and to make with that orders are absorbed and that the income does not fall and necessary to not only be efficient but also to be efficient, to construct together with to a team or a company a leadership of great foundation still cause arguments without answers still we are far from knowing what and as if it is or if it makes a leadership without imperfections.

Its main function of the ballot in such a way of the Real how much of the Financier it is the immediate act of receiving of its value, that implies in the use of the future installment for the accomplishment businesses current where from it, the agricultural producer has ways to catch form resources clere, with the anticipated sales of determined product, what it stimulates the growth of agro businesses searching to understand the nature legal of. The Ballot of Agricultural Product RR is distinguished from the Ballot of Agricultural Product RF for if dealing with promise of delivery of agricultural products instead of promise to pay in money with or without guarantee cedular, as much for the agricultural producer, as for its association or cooperative. The CPR does not constitute debt document to be paid, in the expiration, by means of fulfilment of installment to deliver certain addition in money. For the opposite, it represents obligation to deliver, in future date (of it I won mento of the heading) the product object of the obligation, in the indicated amount and quality. As much this is truth that, for collection of the CPR, fits collection suit for delivery of uncertain thing (art. 15). It is what it results, by the way, and of course, of the fact of the CPR to be liquid and certain, demandable heading for amount product quality in foreseen it. The Financial Ballot of Agricultural Product differs from the Ballot of Real Agricultural Product for the mode of payment, is noticed that the two forms of if using the Ballot are when the drawer receives definitive volume from resources in the act of the sales, that is, of the emission of the Ballot, being that when this to be successful, instead of occurring the tradition of the merchandise to the creditor, the drawer eliminates in money, that is, eliminates the Ballot of Agricultural Product for the price of the day of the merchandise, object of negotiation, thus perfazendo the correspondence in product.

Strategical planning (In 10 Minutes) – Introduction – Definition – Phases of the strategical planning: ) Mission & ndash; Vision – Values b) Customers and Market (competitive Advantages) c) Products and Services d) Performance, Goals and Tools (Election of strategies) Strategical planning INTRODUCTION Imagines that the Land is the Business administration and Businesses or a company. We know that 70% of the surface of the land are composed of water the others 30% of the continents that is & ldquo; terra& rdquo; , we can also say that 2/3 of the planet are covered of water, then we can affirm that everything that exists of land in the land is under the water. Very well, we arrive in the definition of what it is the Strategical planning in a company, is about the water of the planet, 30% of land are equivalent the Costs, Marketing, Attendance to the customer, Goals, Financier, Intelligence of Market, Competition, Economy, Emotional intelligence, Logistic, Methods and Processes, organizacional Structure, Accounting, Invoicing, initial Investment, Capital Human being, Management, Leadership, Quality, and finally: Experience in branch x Luck. It will be that luck in businesses exists? What vocs they find? To be in the certain place in the alias process! It exists but it does not persist. DEFINITION Strategy is the election of the ways, of any nature, used to carry through objectives. Strategical administration is the process that understands planning, implementation and control of the execution of the strategy. (One of the tools more known and practised of analysis or evaluation of a planning – PDCA – (Plan, of, check, action) (To plan, To execute, To check, To correct)

The surmounting of school of languages is not new in the sector, however, with expansion of classroom C, the segment has been very looked for. The expectation is that, with the esportivos events and the economic growth of the country, in 2012, the surmounting of school of languages still more is looked. Each time more the entrepreneurs look surmountings as investment. This because through the surmounting he is possible to have an income-producing business, already structuralized and that he demands little financial resource. The surmounting is a product, and as such is offered the entrepreneur, ready, what it facilitates that the new business grows and pass to give profits quickly. A Surmounting of school of languages offers to fast return Who opts to having an enterprise in the area of education of languages valley to confer the options of surmounting of school of languages.

Beyond already having name in the market, the franqueadoras offer the necessary structure so that if the project starts. The surmountings in general offer to a estimate of return of the value invested in 18 the 24 months and a profit of 20 monthly 30%. According to Association of Brazilian of Franchising – ABF, the estimate is that the sector of surmountings grows 15% in 2012, comparing the 2011. The ABF foresees this growth based on the increase of the companies, industries and marks that have adhered to the system of surmountings. Clearly, valley to detach the economic moment that Brazil lives. The consumer with greater to be able of purchase caused the heating of the market. The expansion of Classroom C expanded the number of buying potentials.

Boom of the civil construction propitiated the creation of new quarters and with this the new creation of shoppings and commercial sectors. The Surmountings of school of languages sufficiently are looked the biggest concern Currently and chance of Brazil and the Brazilians is the esportivos events that the country will receive in 2014 and 2016, World-wide Pantry of Futebol and Olimpadas, respectively. Some cities that will be selected to receive the confederations will need to enable the population so that the services can be made. Therefore, the English is basic for the minimum of communication between the population and the visitors. Still in accordance with the ABF, the North and Northeast of Brazil are the regions that the market of surmountings more grows this explained exactly for the events of the next years. The sector of learning, training and qualification is looked when it is said in surmountings. In the market it has some options. For this, it is enough to know the method of each surmounting of school of languages, to evaluate the conditions and structure that each one provides and to choose optimum business.

Congresses as the ENANPAD, for example, not yet possess in its registers, specific workmanships on thematic the here boarded one what it contributed significantly for one been improper present redundancy some times in this work. On the classification of the materials, it can be concluded that the companies, when they classify its products mainly prevent confusions in the storage process and sales of the same ones; one also understands that the codification and description, are mechanisms that make possible the classification, therefore the classification is a generic process that duly stops being operacionalizado becomes necessary that the tools of codification and description are applied in efficient way, of form to group the materials in accordance with the common characteristics without if neglecting of the inherent particularitities to each one of them. In moving the codification specifically, the system of bar code constitutes one of the used mechanisms more, given the efficiency with that the information are processed, beyond the advantage to provide a rigid mechanism of control, where the concernentes data to the products can be collated of faster form and need. The objective of the technologies is to produce the possible maximum of information, potencializando the rationalization in the management processes, therefore many of the elements considered today for the administrators as excellent, in the absence of mechanisms as the systems of bar code evidences that them, if wants was perceived, what without a doubt contribua for a perception insipiente of the organizacional environment. The system of bar code is one, amongst some systems that integrate the calls Systems of Identification and System Informatizado de Gerenciamento, that can be understood as a set of techniques that they aim at to establish has controlled to the existing products in the supplies. administrators of materials need to adjust to the stages of the management process? planning, organization, direction and control – to the material resources of the organizations, understanding that a well elaborated strategical process passes necessarily for the form as material are made use in the company. 5%D0%B6%D0%B4%D1%83/’>Beyler Eyyubov. So great must be the prudence of the countable professional when handling these information, therefore as it makes use the New Brazilian Civil Code in its articles 1,177 and 1,178, the responsibility of the accountant is solidary, that is, it answers in a similar way for the information generated in its reports that the entrepreneur? the supplier of the data – what it calls chairman or master. Beyond supplying the information the company-customers, the quick accountant information to the government of all the spheres: federal, state and municipal; it supplies the statistical data, serving of base for the budgetary planejamentos and tributaries. Costuma to characterize it as a link between the Treasury department and the Contributor. To deal with the importance of the accountant in the enterprise management is to try of some form to evidence a reality not yet evidenced by many, even so this profession is passing for a evolutivo process of awareness of its real importance for the companies. Still it has very to conquer for then reaching the dreamed valuation of the category, therefore many not yet give the due value to this professional, do not understand the value of the countable information, its relation cost benefit, therefore the importance of the information if of basically for its purpose, therefore the more it to bring benefits it company and will be real and trustworth more excellent and influential it will be in the power to decide process in any phase: planning, execution or control. The accountant only limits itself to calculate it and to emit the taxes its customers to pay or it are worried in adjusting it the requirements of the market, that require of it a new professional position? He knows the importance and the responsibility of its acts? He is worried in investing in technologies assist that them in the rapidity and the quality of the given services? The general objective of this article is to show to the new profile of the accountant and the necessities of the reformularizations of accounting for the insertion in the competitive market. Already the specific ones are: to allege the expectations of the profession in Brazil; to show the importance of the accountant in the support to the power to decide process; to verify if the accountant is if preparing to take care of the expectations that if create around such professional.

With being able almost absolute on the work and behavior rules, he exerted the local authority that if extended for very beyond the limits of the device. They had formed you the first elite economic politics and of the history of our country. Wealth is to be able, as Hobbes says. But the person that acquires or inherits a great richness not necessarily acquires or inherits, with this, any power politician, either civil or military. Possibly its richness can give the half ones to it to acquire these two to be able, but the simple ownership of the richness will not assure none to it of these two to be able. The power that the ownership of this richness assures to it, of immediate and direct form, is the purchase power; a certain command on all the work or all the product of the work that is then in the market. Its richness is bigger or lesser, accurately in the ratio of the extension of this power; that is, in accordance with the amount of other people’s work or & mdash; what &amp is the same thing; mdash; of the product of the other people’s work that this to be able it of the conditions to buy or to command.

The value of exchange of each thing will be always accurately equal to the extension of this power that this thing brings for its proprietor (the Economists, P. 384). The then scene, demanded a measure standard, that made possible the commercialization of the merchandises between the countries and from the French Revolution, in 1790, the General States 1 had decided for the creation of an only system of weights and measures. The idea was to easily establish a natural measure that could thus be found in the nature and, to be copied. It also had another requirement for this unit: it must have its established submltiplos according to system decimal.

2) Chemical agents – the manipulation and processing of substances derive from cousins they are distinguished: poeiras and fumos; nvoas and fogs; gases and vapors. 3) Biological agents – they are deriving of the manipulation, transformation and modification of beings microscopical livings creature, amongst them: genes, bacteria, fungos, bacilli, parasites, protozorios, virus, and others. The Program of Prevention of Ambient Risks or PPRA is a program commanded for the Norm Regulamentadora NR-9, of the Secretariat of Security and Health of the Work, of the Ministry of the Work. The purpose of the program is to define an action methodology that guarantees the preservation of the health and integrity of the workers face to the existing risks in work environments. Figura1: Methodology and the Stages the Program De Preveno De Ambient Riscos Will have To include the Following Stages: 1.Antecipao and recognition of the risks; 2.Estabelecimento of priorities and goals of evaluation and control; 3.Avaliao of the risks and the exposition of the workers; 4.Implantao of measures of control and evaluation of its effectiveness; 5.Monitoramento of the exposition to the risks; 6.Registro and spreading of the data. Source: table elaborated for the authors. The Legislation is ample with regard to the PPRA, the activities and the number of establishments citizens the implementation of this program are so great that it becomes impossible the action of the fiscalization, therefore are essential that a contribution exists lends between the organization and collaborators to inside minimize the risks of industrial accidents with implantation of the PPRA of the organization. Prevention of risks and employment-related accidents is not limited to the PPRA, the Norms Regulamentadoras de Medicina and Segurana in the Work, makes use other preventive programs pra to be implemented in the organization, these equally with the intention of the reduction and exclusion of acidentrios problems and decurrent occupational illnesses of the work and its environment.

Basically, it must be evaluated if the training program takes care of the necessities for which it was drawn. Answers to the questions below can help to determine the effectiveness of the training program: The rejections and rubbishes had been eliminated? The barriers had been removed? The costs for work for unit had diminished? The people if had become more productive and happy? The organization reached its strategical and tactical objectives? If the reply to the questions above she was positive, the training program was successful. If she will be negative, the training program did not reach its objectives and its effort was invalid and without effect. The company must know the cost real of the hand of direct workmanship must have in accordance with always adjusted to the spread sheet its necessities. The workers must have the experience, qualification and necessary dexterity in agreement to the functions that develop to each one. If the work of the company is estacional must have act of contract system that allows it to extend or to diminish the spread sheet in accordance with petitions of the production.

3. METHODOLOGY This article is about a case study that was divided in two parts. In one soon bibliographical research that enclose the reading, analysis and interpretation of books, periodic, documents etc. Are about a intent and systematic reading that if make to follow of notations and fichamentos that, eventually, will be able to serve to the theoretical recital of the study. According to Lakatos and Marconi ' ' (1987, P. 66), the bibliographical research is about the survey, election and documentation of all published bibliography already on the subject that is being pesquisado' ' , in books, magazines, periodical, bulletins, monographs, teses, dissertaes, cartographic material, with the objective to place the researcher in direct contact with all material already written on the same. The second and most extensive one was through the case study.