In such a way, to follow some models of mensurao will be presented of Capital: 2.3.1Diferena enters the Value of Market and the Countable Value (Market-to-book); As STEWART (1998) this is a method that if it bases on the application of the following equation: CI = VM? VC CI = Capital Intellectual, VM = Value of Market of the company VC = countable Value of the company According to GOALS (2000), this method is very used by the easy applicability of calculation. The value of market (VM) is the value of the actions negotiated in Stock exchange, the countable value (VC) is removed of the value divulged in the Patrimonial Rocking and the value of the intellectual capital (CI) is the difference between these two values. 2.3.2Razo enters the value of market and countable value (Market-to-book) In accordance with STEWART (1998), this method is based on the application of the following equation: CI = VM/VC intellectual capital CI= VM = value of market of company VC= countable value of the company.
The equation demonstrates that when VM/VC will be greater that one, it has intellectual capital, being thus, the more to the company it possesss knowledge, greater will be the relation (VM/VC). 2.3.3′ ‘ Q’ ‘ of Tobin the method created by economist, Nobel, James Tobin, if of the one through the comparison enters the value of market and the spare cost of the Assets. STEWART (1998) tells that the method was developed with the intention to foresee investment independent of macroeconomic influences. Moreover, it tells that companies where the intellectual capital is abundant, as software industries, present values of ‘ ‘ Q’ ‘ greaters that companies of situated transformation at the beginning of the productive chain, where the physical capital is intensive..
In this context the organizations if come across with new necessities, placing in question the traditional concepts or administrative models. The emphasis in the financial capital yielded space to the intellectual capital, that is, importance of the knowledge of the worker was perceived it, and more still, the importance of the knowledge in the company as source of support and competitive advantage. So that it has the perpetuation of a company is necessary that the same one manages the knowledge in developed it, independent of the individuals withhold that it. It is in this context that all the organizations are inserted, also, the familiar companies, the oldest and predominant enterprise in the whole world. This work approaches the practical ones of administrative management in the perspective to diagnosis the management of the knowledge. In a period, as the current one, marked for the fast alteration of the marketing conditions it is verified necessity, on the part of companies of the people who in these work, of the development of the capacity of dynamic adaptation to the changes.
However, the organizations, many times, possess a traditional managemental structure that makes it difficult the introduction of the necessary changes. Such structure if characterizes for prioritizing the control and the previsibility of specific functions, adjusted the steady conditions and to the efficient of the routine works, but inefficacious accomplishment, when in a dynamic and complex environment. The current complexity of the economic activities, based into an performance and global competition and the constant alterations of the market, has transformed the knowledge in main insumo applicable in any economic activity. The knowledge if all became an important and determinative factor for the economic competitiveness for the companies in the globe. The changes of the factors for competitiveness attainment become necessary to go beyond the traditional combination of capital and work, therefore, more than what never, the knowledge became a decisive factor in the success of any enterprise.
In the research field carried through in the city of Caracara, interviewed 70% of are Simple optionees for the National one, however, in accordance with the same research, the interviewed ones when questioned on that it analyzes they they made of a Law 123/2006, about 40% of the interviewed ones had demonstrated a certain dissatisfaction in relation to the Simple regimen of the National one, for they had believed that if they find wronged in what it refers to the appropriation and transference of relative credits the taxes contributions. However the research concluded that the choice for the adequate system of taxation depends on many factors, that must carefully be analyzed, so that it is possible to make the option most viable to contribuinte.REFERENCIA BIBLIOGRAPHICAL Federative Constitution of Brazil, site, 1988 – BRAZIL. Law 9317 of 05 of December of 1996. It makes use on the regimen tributary of the microcompanies and of the small business companies, it institutes the Integrated System of Payment of Taxes and Contributions of the Microcompanies and the Small business companies – SIMPLE and of the other steps. available in: Access in: 02/08/2010- Complementary Law 123/2007, site, 2007 – SPINETTI, Orlando, Simple National the More excellent Aspects, 2007 – BARBOSA, Fabiana Gragnani. Law n 9,317/1996 (SIMPLE) X Complementary Law n 123/2006 (SIMPLE National): comparative picture. Jus Navigandi, Teresina, year 11, N. 1461, 2 jul.
2007. Available in: . Access in: 30 jul. 2010. – BRAZIL. Internal revenue code.
31 ed. So Paulo: Hail, 2002. QUESTIONRIOPerguntas for the entrepreneurs who are optionees or not for the Simple NacionalPesquisador: Keitiane de Arajo CostEntrevistado: Company: 1) As the Company is fit: () ME () EPP () Outras2) Which segment the company works? () commerce () Service () Others the Especificar3) How many employees work in the company? () 1 4 () 4 10 () more than 104) the company is Simple optionee for the National one? () yes () no5) Has how much time to the company is Simple optionee for the National one? () 0 the 1 years () 1 2 years () 2 the 3 anos6) the company opted or migrou automatically for Simple the National one? () it opted () migrou () n.d.a7) You has doubts in relation to the new regimen of taxation, Simple the National one? () yes () no8) Under which system tributary the company was fit before law 123/2006 () Simple Federal () Profit Vain () Real9 Profit) That evaluation you makes of Simple the Federal one? () Bad () To regulate () Good () 10 Excellent) That evaluation you makes of Simple the National one? () Bad () To regulate () () timANEXO III Good – ComparativoO Picture picture to follow was extracted of an article of authorship of Fabiana Barbosa Gragnani and demonstrates in boldface the innovations and alterations that the advent of the Law n 123/2006 brought in relation the previous legislation.
According to Bridges (1996) evaluation of positions ' ' it is the process to analyze and to compare content of positions in the direction to place them in an order of classrooms, which can be used as base for a system of remunerao.' ' To evaluate engloba several other processes, therefore have that to notice that this plan will all bring consequncias for the group. Chiavenato (1998) affirms, still, that the evaluation of positions is related with the attainment of data that will allow the one conclusion concerning the price for each positions, indicating the essential differences between the positions, either quantitatively or qualitatively. For Chiavenato the methods of evaluation of positions can be divided in three great groups: Basic comparison, Position as a whole and Position versus position. (CHIAVENATO, 1998, p 375). Using of the merit technique and also efficiency, we determine, or better, we classify each employee of an organization. Gil (1994) affirms, that evaluation of positions consists of the establishment of the relative value of each position, with the objective to command it its importance in accordance with in company. is by means of this process that the company establishes a system to determine the wages to be paid.
It constitutes, therefore, the evaluation of positions is the instrument more used to promote the balance internal of the wages. (GIL, 1994, p.110) Of sensible form the evaluation in such a way in the subject positions how much wages, are extremely important for the good functioning of any company, being that this evaluation will bring a balance in all the directions amongst of the organization. The wage depending on who makes the analysis of the same, possesss different characteristics, being important to analyze its meaning. 2.4 The character multivaried of the wage On the great necessity of if understanding the direction of the word wage, some analyses will have to be made in approaching of this subject.
The companies, determined to identify its intellectual material, already know that they can find it in one or more than these three places: people, structures and customers, that is, human, capital capital structural and capital of the customer, being: Human capital – the qualification, the abilities and knowledge and the capacity of generation of ideas and innovation of the work force; Structural capital – the part that belongs to the company, that is, the data bases, the procedure manuals; it is everything what the employee cannot lead when returns for house in the end of the expedient; Capital of the customer – it is the value of the relationships of a company with the people with which it makes businesses, that is, the value of the surmounting of the company, of the relationship with the customers, loyalty to the mark of the company and the capacity of the company to know the necessities of its customers and to anticipate solutions for its future problems. In marketing terms, it is here, in the relationships with the customers, who the intellectual capital if transforms into financial return. With this, it is verified that the intellectual capital is not created from distinct parts of human, structural capital or of customer, but of the interchange and/or association between them. Stewart (1998, P. 31) discloses that, ' ' In a company, the less active better, since that she has Intellectual Capital, the company can obtain prescriptions without the load and the expenditures to manage the assets and to pay for eles' '. Stewart (1998) adds despite, when the action market evaluates a company in three, four or ten times more than the value of its asset, it is counting on a truth simple, however deep: the physical assets of a company based on the knowledge much less contribute for the value of its product or service of what the intangible assets, the talentos of its employees, the effectiveness of its managemental systems, the character of its relationships with customers who, together constitute its intellectual capital.
The contact that these professionals have with the English language is a factor that justifies the knowledge of the language, since all have some type of relation, in its work, with the language, and the biggest index of presented frequency was through work documents, with 95%; for email, it represents 90%; the contact saw telephone was a less expressive index, only 43% of the interviewed ones if they communicate frequently for telephone. However, it is verified, also, that a minority how much to that they carry through international trips frequently, only 29%. As presented for some authors, to the tasks of the professional of logistic they are diverse and they in accordance with vary the area of performance of each one, however, in any procedure, these professionals have a contact with the English language, according to results of this research. It is through the documents that are made all the transaction of the process of the logistic International, in such a way the reason can be understood for which the interviewed ones had shown the biggest frequency for this communication. Important factor, how much to the importance of the knowledge, either for the professional in itself, or had to the environment of work, this it had resulted similar, therefore 95% consider important the knowledge of the language in its area of performance; 95%, very important the knowledge. Both the questions had the same objective, but the intention of an age to know if had or not it necessity of the language, already to another one it complemented with the degree of relevance of this importance, both had resulted equal. From these results, it can evidence the fact of the utility and the necessity of the English language to have been generated, when it had the loss of chances of work on the part of these professionals, since 45% of them had affirmed that already they had lost some chance of work for not having the knowledge of the English language.
CASE STUDY: THE INSTITUTE OF WEIGHTS AND MEASURES OF THE STATE OF RIO DE JANEIRO Monograph presented to the Foundation State Center of Statisticians, Research and Formation of the Public Servers of Rio De Janeiro, as requisite end for the conclusion of the Course of Specialization in Public Administration & mdash; CEAP XVI. Person who orientates: Prof. Msc. Suriman Walnut Jnior Rio De Janeiro 2010 SUMMARY The study it has for objective to present the Institute of Weights and the developed Measures of the State of Rio De Janeiro, its constitution, activities and to investigate the possible ways to transform it into an excellency island. The information had been harvested from the internal reports and of the experience of the servers who are part of the institution.
For analysis, three landmarks of management had been established. One come back toward the exclusive activity of the State that withholds the monopoly of the action; another one, that contemplates the work force and finally, the relation of the institute with the society of future. It was also looked to demonstrate to the necessity of the alignment of the actions with the Government of the State and the Federal Government and the routes of the organization, that in the last five years moved of feio. One expects that this work is incorporated the strategical planning of the State, of form to provoke a reflection that has taken the organization to acquire a proper identity and the reinforcement of its administrative structure. Word-key: Autarchy. Contract of Management. Alignment ABSTRACT This to paper intends you present the Institute of Weights and Measures of the State of Rio De Janeiro (Rio De Janeiro Institute of Weights and Measures), its constitution, the activities it develops, and you investigate the feasible means you make it an isle of excellence.
Therefore, the enterprise support assures a quality product and, simultaneously, it contributes for economic and social development of the community, promoting a healthful environment in a steady society. Destarte, support is the result of the perfect tunning between the ambient one, economic and the social one. To have a socially responsible position is not a task with marked date and hour. It is a daily, daily, routine activity. 11 1,3 Retention of Customers: challenge in the enterprise world the marketing technology generates a vital tool for the organizacionais consumers, purchasers and the public in general. According to executive (coach), Carlos Cross (2009) affirms that, ' ' ' feedback' it is one old and simple technique, but, little explored. The employees must have ' viso' of the company; which are its goals, missions and to be become involved in the intentions of the institution which offer its services.
In the truth, they are the people who make to the company acontecer' '. The companies who obtain to supply service of high quality are efficient in the listening of its customers and its employees, particularly those that are in direct contact with the customers. The mensurao of the productivity, however, can difficult have to the intangible character of the service performances. Unhappyly, many traditional measures of production of the service ignore variations in the quality deliver and of the value perceived for the customers. (Lovelock, 2002). Cases exist where the consumer continues giving preference in a company, not only for the reason of the mark of the product, but, also for presenting substantial values, that construct the firm choice of the customer. This option can be created by some factors, as the knowledge, the perceived quality and situations that allow to establish a relationship of long stated period with the users of a service or product. Thus, it is possible to consolidate a strong emotional bond, that will be determinative for the retention of the customer and the comprometimento of the consumer.
The TOOLS OF COMMUNICATION According to Menshhein (2007), to communicate itself with the consumers it is essential to keep the active and constant relationship, but the organizations tend to find at any time that optimum if to make it is to enter in contact with the customer in any place, and of any form. It is of much importance that the advertiser has a deep knowledge on its business, its strong and weak points, its marketing goals and objectives, these information are basic for the development of a solid and efficient planning (BUSSADA, 2010) . The communication must be used with common-sense, is a way of two hands, where the sender, the company, and the receiver, the customers, must be understood perfectly. The election of efficient canals for the transmission of the message if becomes each more difficult time the measure that the communication channels if show more fragmented and congested (KOTLER; KELLER, 2006). This chapter describes the main tools of communication and its performances better to detach/to vender a product or mark. 6,1 CONCEPTS and VISES For Wools Houses (2000) exist four determinative factors that can be taken as base in the hour of if considering, creating and to choose an advertising campaign: ) Generation of flows of customers: many campaigns objectify to extend the demand of the consumers for visits to the store. Evidently, for these cases the supply must be foreseen to understand to the waited demand; b) Sales of products: the approach advertising executive can be directed for sale of products, in these cases, is possible to make promotions as the sales of selected products, promotions special etc.; c) Image of the store: the institucional propaganda aims at to the spreading of a positive, institucional image, in order to divulge the company of indirect form, becoming its likeable image for the community; d) Retention of image: also it can be used as a souvenir of the businesses.
1.2-ORIGIN OF the CULTURE pertaining Species to gnero Allium is found in an ample gamma of altitudes and latitudes that include since the Artic Circle tie the European continent, Asia, North America and Africa (Boiteux & Melo, 2004). However, in contrast with the majority of the cultivated plants, the Center exacto of origin of the species. the Sativum still remains obscure, (Boiteux & Melo, 2004). As the onion, the garlic has as origin center the highlands of Central Asia, where a. Longicuspis grows Spontaneous, considered the wild ancestor of the cultivated garlic (Almeida, 2006). India was cultivated in Asia (, Mesopotmia) and in the Egipto it has 3000 years more than, (Almeida, 2006).
To the end of century XV the Spaniard had introduced the garlic in the American continent (Infoagro, 2003), in Brazil, the garlic arrived with the Portuguese, at the time of the discovery (Vilela et all, 2004). In the Old Egipto he was consumed for the popular classrooms, but a coarse food would be considered by the Aristocracy impure (Almeida, 2006). The similarity of the onion, was an important food in the diet of the constructors of the pyramids of Giza (Almeida, 2006). The Garlic was remained as food, condiment and popular medicinal product in the mediterrnica region and Asia (Almeida 2006). 1.3? BOTANICAL TAXINOMIA the classification of the garlic inside of the Allium species sativum L. this perfectly established since the first taxinmico treatment the endowed one for Carl Van Lineu in its book Species Plantarum (1753) (Boiteux & Melo, 2004). However, the positioning correcto of gnero Allium has been controversy reason, being some times classified inside of the Liliaceae family or the Amaryllidaceae (Monocotyledones classroom, Asparagales order), as the emphasis in determined characteristic morphologic, physiological and biochemists (Boiteux & Melo, 2004). More recently, the combination of morphologic and molecular data has strengthened the idea of that about 750 species of gnero allium they belong, of fact, to a family monofiletica- Alliaceae- that is distinct, but narrowly related with the family Amaryllidaceae (Boiteux & Melo, 2004).