Tag: administration and businesses

Brazilian Norms

This material encloses the auditorship in the countable area, auditorship in the operational area, auditorship of management, auditorship of informatizados systems, auditorship of the quality and ambient auditorship. The work encloses studies and developments on the basis of the workmanship of Willian Attie (Auditorship? Concepts and Applications), with the purpose to keep the correct scientific agreement. The auditorship in countable area aims at to inside analyze and to keep correct the procedures of document elaboration and countable reports of the Basic Principles of the Accounting and the Brazilian Norms of Accounting, searching the uniformity in these registers. The auditorship in the operational area has the objective to support the administration, in its diverse responsibilities and in its taking of decisions, evaluating and verifying if the procedures established for the company they are being fulfilled. S (1998, P. 249), affirm that ' ' the operational auditorship search to know? functionality? of the system and not only if it exists in compliance with? norms. ' ' The management auditorship aims at the support in taking of decisions, has the intention biggest of assisting the managers and administrators in the elaborations of procedures that aim at the functional quality of the organization, and assists in the decisions in strategical levels, guiding and advising when necessary. The management systems, when well employees, bring innumerable advantages stop the customers, for the organizations, its proprietors and shareholders, for the collaborators, the suppliers, the government and, finally, the proper community.

(NOBLE, 2008). The auditorship of informatizados systems, when possible, must be present since the development of the systems that will go to compose the diverse sectors of the company, in order to evaluate and to identify to processes and possible imperfections that can harm the registers of the company. Arezi hisses, and Breda (2008, P. 7), affirm that ' ' the accompaniment of the internal auditor is essential, in the decision of acquisition of the systems that must compose the organization or still must all follow the process of development of the systems informatizados' '.

Multiple Pasture

It is observed, therefore, that, although the bovine flock not to have grown significantly in the number of heads, occurred productive performance better and increase in the tax of enjoys. How much to the systems of adopted production, the use of the natural Nelore race predominates with sum. adoption of station of sum still is sufficiently incipient. Currently, in savannah environment, the extensive creation with use of native pasture predominates and only mineral suplementao. The natality tax is inferior 60% with weans of the year-old calves occurring to the 12 15 160 months when they reach kg of alive weight. In general, in this situation the year-old calves are vendidos for creators who carry through the recria and fattening in pasture cultivated in forest area. A minority of creators of the savannah areas uses the native pasture, but they possess grass cultivated for strategical use with some animal categories.

In this situation, the cows in gestation remain in native pasture receiving, at the time dry, suplementao with multiple mixture contend NNP. By occasion of the pario the cows in lactation are taken for pasture of Brachiaria (humidicola B. or B. decumbens) and receive suplementao with multiple mixture. The year-old calves have access to the multiple mixture with 20% of rude protein, in cocho private (creep feeding), installed to the side of the cochos for suplementao of the cows. In such a way it is possible to wean year-old calves with seven the eight months and 160 the 170 kg of alive weight. For occasion of it weans, the recria animals are taken for pasture of andropogon (Andropogon gayanaus) with estilosantes or massai (Panicum maximum) with estilosantes and has access the multiple mixture with 25% of PB, whose mineral salt possesss protein and energy, chromium source.

Reengenharia Quality

1 INTRODUCTION Quality is currently considered the strategical key for the competitiveness and the reach of more positive results each time. In this direction this article sample that the union of the quality with the manufacture can generate resulted still more superior. Thus it is distinguished that in the present time all the processes, industrials, commercial or even though social, lack of quality to be distinguished, to satisfy consumers, entrepreneurs and the society as a whole. The quality, currently is a differential demanded for very, and its control if it becomes an increasing concern. In this scene the theories on quality, most of the time, mention an attribute of a product or service to it, associated with the specific techniques. The potential of the quality justifies its strategical value in offering bigger profits, in reason of the increasing competitiveness of the current market, so that the organizations if mobilize and provide to products and services of quality its internal and external customers.

when one enters into an alliance the quality to other strategies and tools possibility of resulted greaters appears of course. 2 QUALITY 2,1 Productivity and employees: the search for the Juran quality (1992) affirms that the Brazilian companies currently meet in a search each more frantic time of productivity due to competition incited between same and to the occured faster changes each time in the economic scene, fruit of the development and the globalization that we live. In the focus for the otimizao of the production, for times it is forgotten more important factor it: the human being. Some methods and studies exist whose primordial objective is to increase the productivity. We can cite, between them, the Reengenharia, the Circles of Total Quality, the Management of the Total Quality, ' ' Just in Time' ' , Control of the Total Quality, between as much others. All aim at basically not only the increase of the production but, also, the maintenance of it to survive in a competitive market.

Organizacional Development

The Importance of the Human Capital for the Organizations. Administration always was present since the sprouting of the society, however she had its bigger focus with the advent of the Industrial Revolution in England between 1840 and 1873, where she had a great economic growth. In this period, which had to the agricultural exodus, the peasants if on account submitted the irrisrios wages of the professional disqualification. From the work of Frederick Winslow Taylor the school appeared of the scientific administration, who had as main objective to increase the productivity of the plants, and to develop the qualification of the laborers through the study of times and movements. But, with the Theory of the Relations Human beings it was changed conception of administration, who started to emphasize the human being as basic part of the organizacional process.

With this, some theories had appeared inside, objectifying the motivation and the accomplishment of the man of the companies. However, the vision in relation to the collaborator still was very pessimistic, therefore it not yet was seen as partner in the taking of decisions, not being explored its potentialities. Only with the Organizacional Development (OF), the technological advance and the globalization, the companies had started to have a holistic vision and had perceived the great value of the human capital; therefore the man is a pensante being capable to contribute with ideas that help in the growth of the company. From then on the Participativa Management appeared that brought the collaborators to be part of the elaboration of the strategical planning, tactical and operational of the organizations. Inside of the competitiveness of the market, it is that the importance of the participation of the internal customers was perceived, for the development of the companies.

The Unit Services

Of any form, it starts to be goal of all the Fronts, the reduction of costs, minimizao of supplies and joint with suppliers, similar of that its negotiations are lined up to the objectives of the pertaining Unit. The costs of obsolescence and losses until then computed and retroactive to the merchandises ' ' encalhadas' ' they will be divided with all the Group until the effective date. CONSIDERAES ON the RELATIONS WITH PARTNERS In January of 2009 had been locked up contracts of terceirizao of aggregate rendering of services of installation and assembly of the parts and accessories to the sales. The Unit Services will be responsible for assumiz them personally in the places it considers where them strategical. In case that contrary, the same one is charged to repass third and to control its concession. The Automotivos Centers where they preferential work with vehicles of small average transport, had passed to be able it of the proper company.

For the services of logistic (expedition, organization and delivery of merchandises), even in then in being able of proper Group, passes officially from January of 2009 for the terceirizadas hands of companies, having these to assume the commitment to follow the requirements of foreseen quality and operationalization in contract. The control of each one is in the responsibility of the pertaining unit. The retail will inside disponibilizar of its installations estandes and gondolas of deliverers, as well as closing of partnerships with strong marks in the market. Prominence for the Program of Relationship with one of the great manufacturers of tires of the world. This will keep one inside estande of the workshops, offering not only its products, as well as consultoria to the customers. Moreover, the store will start to disponibilizar a bigger variety of marks, over all similar parts. CONSIDERAES ON the POLITICS OF HUMAN RESOURCES the Group reaffirms its concern with the performance of its picture of man power, what it would only be possible with its professionalization and specialization.

Ecological Selectivity

Three yellow adhesive traps had been installed (double Biocontrole face of 25 cm X 9,5 cm) in each one of the genotypes: Supreme ruby (red), Red IAC-4, Rich, Paluma UNESP (red), Saito (red), Supreme and Kioshi 3 (red) totalizing 21 traps, in the period of June of 2009 to the June of 2010. These had been located about two meters of the ground, in the shade, the south quadrant of the pantry of the goiabeira and had been changed each 15 days continuously. Each removed trap of the field was conditioned in a lead folder of plastic and to the Laboratory of Ecological Selectivity of the Department of Fitossanidade, where the evaluations had been made. The insects had been identified and registered for specimen captured in fiches of laboratory for date of sampling. The meteorological data had been supplied by the Rank Meteorological of the Experimental Farm of the APT Pindorama-SP, located about 800 meters of the place of the experiment. With the gotten data the linear correlations between Scymnus and the meteorological factors had been calculated simple: minimum, average and maximum temperature (centigrade degrees) and pluviomtrica precipitation (mm). RESULTS AND QUARREL In the complex of collected natural enemy arthropods in the traps during the accomplishment of the experiment, had been distinguished specimens of Scymnus spp., Azia luteipes, Formicidae, Polibia spp., Aracnidae, sanguineous Cycloneda and Chysopidae. Quantitatively, Scymnus spp was the specimen collected in bigger number. Parajulle & Slosser (2003), that they had carried through an experiment with cotton in the state of the Texas, to monitor natural plagues and enemies, had also observed that the specimens most joined had been Scymnus spp. In the one In the conditions of the State of So Paulo, Pazini (2005), with intention to compare diverse strategies of integrated handling of plagues of the goiabeira, based in the tactics of population monitoramento and in the selectivity of insecticides, also it observed that Scymnus spp.