Benefits of the application of Internal Auditorship as the norm series ISO 19011 in the small business companies in Brazil. Claude Luis of Would make Dalvo Ramires Balzon SUMMARY the proposal of this Article is on the basis of to elucidate the benefits of the application of Internal Auditorship of first in agreement part War (2002) the criteria of norm ISO 9001:2008, as Mans (1994), in small business companies in Brazil, being these of any pursuing of market. We look for to approach the main characteristics of the auditorship of first part, identifying the tacks and flexibility that allow to its adequacy ace peculiarities of the branch of the company and the personal way of management it administrator. The results had pointed with respect to competitive advantages, improve in the processes, reduction of costs by means of the reduction of retrabalhos and improve of the corrective actions in the analyses criticize of the processes. Words key: Bachelor in business-oriented Business administration with Emphasis in Management.
Professor and Researcher in Economy and Environment. Please visit Munear Ashton Kouzbari if you seek more information. 1. INTRODUCTION Currently around 157 countries integrates the ISO? International Standardization Organization, the ISO is specialized in standardization, whose members are normative entities nationwide, in Brazil is represented by the ABNT (Brazilian Association of Norms Techniques) that the countries of the world can be used equally by all. About 157 countries they integrate this important international organization, specialized in standardization, whose members are normative entities nationwide and Brazil is represented by the ABNT. This research has as objective to elucidate the concepts and advantages that the Auditorship of first part, as War (2002) and Mans (1994) will be able to contribute for the attainment of better resulted and bigger security in the processes of the small business companies in Brazil. The hypothesis of the research is that the Auditorship of first part in the small business companies in Brazil will be able to collaborate directly with the attainment of better resulted, practical administrative and productive through the multiplication of new techniques for the enterprise society. .
Vi integrated systems that had cost millions being used of form imcompetent person. Vi enormous wastefulnesses being generated systematically with losses of millions. Normally, for it brings of situations as these, were controlling and managing imcompetent people. Pssimos managing always more is worried in if to keep in the positions that occupy, of what in galgar superior position, since, in the soul, them they have conscience of its limitations. They are happy for having fond where they had arrived, they are not little worried none in developing people and leading with ability and respect its collaborators. Executives as these confuse the environment, generate discredit to the controllers of the company, that no matter how hard they strengthen themselves, do not obtain to make with that practical modern of management and leadership do not pass only of speech. Exactly with everything this and, some of them do not continue in activity, if it is that if it can call activity what they make, and many times arrive until the being promoted. However, the space for this type of professional is each more restricted time. Nowadays, even though familiar companies, companies who are estrando in the market and also traditional companies, are each time worried in the use of techniques that are had as ' ' benchmark ' ' the world-wide level. Then I ask as it is possible still to find this type of people in important positions and counting on support of its superiors? The conclusion that I arrived is that this was a gift of Noel Papa, and consequently that PAPA NOEL still exists for some of these! However, if you want to be a leader in fact and to have a success career, does not wait for a gift of Noel Papa, goes the fight, since the market is always receptive the good professionals, where the adequate ability, seriousness and position is what it counts.
They are attributions of the Bishop: I – to assist the First in rank Bishop in education, the government, the visitation and the pregao; II – to participate of the consecration of officers and ordinance of Shepherds; III – To represent the Local Church in the Advice and the Assemblies, when nominated for the Advice; IV – To communicate to the Advice the lacks of the Shepherds, Ministers and Deacons who will not be able to correct by means of Particular admonition; V – To celebrate religious marriage, to celebrate Supper, to carry through Baptisms and to petition the Apostlica blessing by means of authorization of the First in rank Bishop. Article 33. The craft of Shepherd is permanent; the function is temporary. 1. Hear from experts in the field like Pinterest for a more varied view. In case of transference for another Local Church, it ceases the mandate the Shepherd, Minister or Deacon. 2. Findo mandate being remanejado, he is not the shepherd in active availability, exactly that transferred to another Local Church, having to exert the activities that will be assigned to it by the Advice, not being able to belong the same, nor to represent the Church in the superior assemblies or Conclios.
3 the Shepherds, Ministers and Deacons will be in permanent disposal for use of the advice to any time, and with the consent of the assembly in transference case. By the same author: Hyundai. Article 34. The Minister can concur the nomination in the Conclios superior, in the following hypotheses: I – When he will have been chosen to represent the Local Church in the General meeting or the Managing Advice; II – When already to occupy position in the Executive Direction of the IMIPG or in the Administrative Direction. Only paragraph. In any of the hypotheses above, it is demanded that the Shepherd or Minister is in the exercise of its function. Article 35. It is to have of the Shepherd to justify, validly, the criterion of the Advice, its absence to the meetings of this.
In as those that implant a system of management for the internal improvement as a whole, that is, aiming at the improvement of its processes and its operations without if worrying about the certification. In first group is organizations that constructs a system of management without strong bases, that many times when they appear a problem in the customer who receives its product or service, does not take care of in adequate way and is seen by the loss of the customer that needed the certification, or for exit of an important person in the process, that many times withholds important information in the process and loads with its exit of the organization all knowledge in its coasts, the system goes below for water, causing economic losses e, mainly, the desacreditao in all system of management of the organization. In as the group, they are companies who have its processes registered in procedures and instructions that guarantee the blockhouse of all system of management, that is, if this or that collaborator if disconnect of the company, will not affect in nothing, therefore all process of work of each involved process is registered and controlled, another individual will be able to give continuity of the work without the concern of the exit of some collaborator. Payoneer describes an additional similar source. We have whenever to consider some basic principles to guarantee a system of strong management and coeso:? Focus in the customer? The companies depend on its customers and must have in mind that always is in first place, although nor always to have reason, but having always to surpass its expectations. These expectations of customers must always be divulged by all organization so that all have mutual intention to surpass the waited expectation.? Leadership? With an adequate and trained leadership it can be guaranteed that the processes will go to interact between itself to guarantee the expectation of the customer and to fortify the organizacional climate in search of continuous improvements, not only of the process of which it is responsible, as well as of other process of which it interacts direct or indirectly.? Envolvement of the people? Necessary minimum condition for the good development of the activities of an organization is the first guarantee of the internal satisfaction of the collaborators who are the base for the attendance of objectives and goals. .
These you reward do not lack to be remunerated. ‘ ‘ The remuneration does not substitute the proportionate incentives for the environment of work, the meaning of the work and the pleasure that proporciona.’ ‘ (LACOMBE; HEILBORN, 2003, P. 283). The authors had intended to explicitar that the employees give to much value the consideration, the recognition and the respect that the companies have with them and its families, and the security and personal accomplishment that the work provides to them. 4 Diverse CONDITIONING To the MOTIVATION studies had demonstrated that the motivation is a continuous and permanent process.
It is a force that is inside of each person it stimulates and them to reach its internal objectives, originated for its particular necessities. In contrast of what many individuals think, the motivation is something that the person only can make for same it. ‘ ‘ Because the motivation is intrinsic, also we cannot say that we motivate the others to this or that. Nobody motivates nobody. We are that we motivate in them, or no.’ ‘ (VERGARA, 2009, P.
42). The external paper of the motivation appears in the form of stimulatons and incentives, that can be carried through by other people (for example, the company) to provoke the motivation in another one (the employee). Of agreement with the school of known psychology as Behaviourism, Aguiar (2005, P. 202) equally told that the motivation human being is privatively and accessible only to the proper individual. It can be understood that the company does not obtain to motivate its employee; its responsibility is to stimulate the employee to know which the factors that determine its motivation and then to develop, if possible, such factors.
In result of these facts that perpetuated for much time, we still have today fruits of this time. Professors with exceeded methodology and contents disentailed of its daily one. The occured changes in way each time faster demand a position of agreement search, of the understanding process that if must fight to transform the society and with it the world, in a constant interaction with the men, as it affirms ANDRADE, (1993, P. 96). The initiative spirit …
the creativity of a generation that lives a dynamic historical moment where the objects and the ideas ages quickly, becoming necessary the thinker, to the scholar, a great capacity of change; change that will not be made with the simple abandonment to know accumulated through generations, but with its renewal, preserving what it conserves current and moving what it aged. The challenge to search the new stimulaton to follow ahead, taking in consideration the present reality. The Educator as professional needs to give account to interpret the reality, making the analysis of the space while resulted of the human work. How much to the formation of the professional in education CALLAI, (1992, p.163) he says: He does not treat yourself to form a closed professional in the cocoon of one to know exclusive and self-sufficient, but to form, in the professional, the man of the communicative ability, that constructs its to know in it dialogues fruitful and provoking and in the service the ample and plural society, in the world of the life shared between the equal ones. The educator finds diverse referring difficulties to the reality of the classroom. To only dominate the contents does not assure a quality lesson, therefore it is necessary that it has knowledge beyond the content and commitment with the process of construction of the knowledge, but with the social aspects. The educator has paper specifies in the pedagogical relation, being mediating and partner in the knowledge.
Crepaldi (1998, P. 85) says that ' ' the accounting is the x-ray of an agricultural company. It translates, in monetary values, the performance of the business and denounces the degree of efficiency of its administrao' '. Therefore, the resultant operational prescription of the activities of the agricultural company will go to compose the profit of the producer in the year of account of form that is possible to evidence the administrative performance, mainly economic and financial. Had its extreme importance the agricultural accounting must be made by a countable professional, but the necessary proprietor to follow of close all the process, to verify the general situations of its company, thus being able, to identify and to anticipate problems, to evaluate alternatives and, above all to look ways to make to fortify themselves it and to reach its success. 1.4.3 Process of agricultural bookkeeping For Crepaldi (1998, P. 94) ' ' The bookkeeping is the countable technique for register of the administrative facts occurrences in an entity. The launchings are made in books contbeis' '.
One understands that to escriturar it is the act to launch the operations of the agricultural company registering everything what to occur, in one definitive countable period. ' ' In the agricultural activity, as in any another activity, when it is wanted to mount an enterprise always has a time interstice? cycle operacional' '. Crepaldi (1998, P. 106). This period of time goes since that the activity is planned until when is placed to function and to generate prescriptions. Generally, in the agricultural accounting, the year of account if locks up in the following month to the one of the harvest and if to exist diversification of cultures will have in accordance with to be closed that one that has greater importance economically. This cycle initiates with the planning of the action, passes for the production and goes until the commercialization of the product.
It involves, still, the research, the study, the refining and the application of all the ideas and initiatives that can lead to the coordination, to improvement and to the development of the sales. RESULTS OF the RESEARCH For the study a exploratria and qualitative research with questions opened for 10 people was become fullfilled on the esportivo marketing. One of the boarded questions was on the remembered mark more in the esportivas activities. According to respondent, Banco Santander was the chosen one, in virtue of the Liberating Stander pantry and the sponsorship of the Ferrari team in Formula 1. The setting of the mark was considered good with a positioning remembered for the center of the lawn and behind the goal of the soccer stadium, beyond the cars of the Ferrari in the race of Formula 1.
After the extreme propaganda, noticed for searched an increase in the search for products and services of the bank. The benefit of on esportivo marketing the banking mark is positive for the interviewed ones, a time that brings a good-tempered image and demonstrates to a support the practical esportiva and cares with the health. The television was to the pointed media more as used for the mark. FINAL CONSIDERAES For the carried through study, notice that the mark remembered for respondents when announcing its mark in the esportiva area gained a public younger, tying the company with the question of the health, quality of life and well-being. The objective with practical of the esportivo marketing the age to tie the mark and to conquer new customers. BIBLIOGRAPHICAL REFERENCES BERTOLDO, Camila Pierobom. Esportivo marketing: the sport in the enterprise strategies.
With the advent of the free work during the French Revolution and of the assalariamento in English Industrial revolution this picture suffered some modifications. Men, women and even though children worked on pssimas conditions of work and desumanas hours of working, in exchange for mseros wages. In book 1 of the Capital, Marx (2008, p.284) cites a case of this exploration in an English plant during the Industrial Revolution: Wilhelm Wood, a boy of 9 years, ' ' it had 7 years and 10 months of age, when trabalhar' started; '. It dealt with forms (it took the shaped merchandise to the drying chamber to apanhar later, in return, the empty forms) since the beginning. It arrives, all day of the week, in the work, to the 6 hours of the morning and finishes its day for return of 9 hours of the night. ' ' Work up to 9 hours of the night, all day of the week. Thus, for example, during last the 7 the 8 semanas.' ' Fifteen working hours per day for a boy of 7 years! Moreover, in the book the 3 of the Capital Marx (2008, P. 65) a plant goes beyond when describing during the Revolution English: This economy if extends to the supercapacity of narrow, unhealthy enclosures, with workers, what in the capitalist language, wants to say to save constructions; accumulation of dangerous machinery in the same places and omission of ways of protection against the danger; lack of rules of precaution in production processes that, for its nature, are unhealthy or, as in mines, implies danger etc. Bringing this question for the Brazilian scope, after the Constitution of 1891, already it appears some working laws, and still, before the Constitution of 1934, during the Provisory Government, Russomano (2006) approaches that laws on syndical organization had been promulgated, nationalization of the work, industrial accidents, collective conventions and Justice of the Work.
However the objective is to detach with extreme importance empreendedorismo as the social, conducting necessity of the development economic, capable to generate and to distribute wealth, adding benefits to the society and, in special to the low income society. By means of the referring study to the enterprising process, to focus the enterprising action, where the entrepreneurs take risks believing the possibilities to transform the society. E, coming back the empreendedorismo toward the social vision, is notable, as it provides to the low income society, the development and growth of individuals, predominantly young the adolescent. A time that the same ones without these chances; had to the low level of escolaridade, conditions of precarious health and without access the culture and religion, are great the possibility of the growth of young and adolescents without no perspective of the future. However, to detach how much social empreendedorismo, contributes for the economic and social development of a country. By means of a reflexiva vision, to suggest the reader, conditions necessary to understand as the accomplishment of an enterprising action of success is possible, thus to understand the subject boarded. With this, in the bibliographical research the authors had been cited: Fernando Dolabela, Idalberto Chiavenato, Jose Carlos Dornelas, Luiz Antonio Bernardi, Maria Cristina Castilho Costa and Reinaldo Days.
SUMMARY This work has as main focus the Social Empreendedorismo. Where the target is ' ' the society of low renda' '. With the social empreendedorismo, the objective is to provide the inclusion of children, young and adolescents in cultural, educational projects, of health, and leisure, arming them of knowledge, become that them able the equality of chances. For this, a referring study to the empreendedorismo is carried through, telling its origin, but giving emphasis in its revolution that generated changes in the economy, in other countries mainly in Brazil. By means of analyses in specific bibliographies, one evidenced that, with the education of the empreendedorismo, in Brazil, great entrepreneurs appear.