4 the society fit in the disposals of the caption of this article is obliged to relate in the fiscal document emitted to cover the installment of the service the name, the registration in Cadastro de Physical Pessoas CPF and the record number in the agency of classroom of the professionals who, with its personal work, had given the service on behalf of society. (NR) (CHAGAS, 2011). Being that as this exactly author the revoked writing was the following one: Art. 13 When the activity of doctor, nurse, obstetra, ortptico, fonoaudilogo, prosthetic, medical veterinarian, accountant, accountant, agent of industrial property, lawyer, engineer, architect, city planner, agronomist, dentist, economist and psychologist will be given by professional societies, the ISSQN due will be demanded monthly, calculated at the rate of R$35,00 (thirty and five Reals) in relation to each qualified professional, partner, used or, that it gives service on behalf of the society, even so not assuming personal responsibility in the terms of the applicable law. Only paragraph the made use one in this article is not applied to the society that presents any one of the following characteristics: I commercial nature; II partner legal entity; III diverse activity of the professional qualification of the partners; IV partner not qualified for the exercise of corresponding activity to the service given for the society; V partner who does not give service on behalf of the society, in it appearing only with arrives in port of capital; VI enterprise character; VII existence of branch office, agency, rank of attendance, branch, office of representation or contact, or any another decentralized establishment (CHAGAS, 2011. Reason for which, can be corroborated the same with when evidencing that the municipal norm, as much the previous one (Law n 8,725/03) how much to the current one (Law n 9,799), when treating on the society of professionals ' ' …
Monthly Archives: October 2015
One of the most immediate consequences lode of community, that each antenada time more, demands access to the information, destination of the public resources and its results, and conditional to this it will also demand new technologies, not straightforward applicatory (softwares) or machines (hardwares), but processes and services, and this stops for the perfectioning of the executors of the tasks that go to be ' ' dispensadas' ' as the offered products. The fiscalization extremely is fortified, through the Courts of Accounts, the Public prosecution service, and logical for the Community. It now fits to diagnosis and to implement institucional actions of TIC? Technology, Innovation and Science? capable to take care of the legal requirements, fiscalization of the public resources, modernization and automation of the administration, and to generate resulted positive that can be applied in the improvement of the services, what it culminates in the attendance of the necessities of the community. To create, to dare, to consider improvements and to innovate are the ways for that they want to move course of a moment or a history, so that the public administration can be seen with ' ' good olhos' '. Never the contributors, the society or the citizen so intent, involved and had been syntonized with the public thing, mainly the destination of the resources, the compliments of the projects the accomplishment or the reached conclusion of workmanships and results. Defined the ways for a modernization project, in the current conjuncture, with legal requirements, volume, demand and time for the execution, we must make use of the Technology of the Information, tool this, essential essential and adjusted for the efficient, efficient and effective exercise of the administration, and not only this, capable to add value to the process through the public administration to put resulted. We must stand out that miraculous solution in the area of technology of the information does not exist, that is, so that if he can get good result, exists the necessity to conciliate action? processes, practical, technology the papers, that is, must walk together, an action complement to another one, bring integrated and corporative solutions.
The small food production, with the deficiencies of the supplying system, pressured the prices wholesale of the products agricultural, that chagavam if to raise above of the General Index of Preos (IGP) during the 1960/1964 years of. To face the supplying crises, the federal government was armed of legislation and of extraordinary instruments, it reorganized the sector I publish, creating the Brazilian bell of Alimentao (COBAL) and the Brazilian bell of storage (CIBRAZEM), and still strengthened the controlling and fiscalizador paper of the SUNAD (THIN, 1997, p.217). The great structural problems of Brazilian agriculture continued not being equated or decided, and the omission more notable says respect ace interdependent questions of the relations of work and the agrarian structure. One of estimated basic of the agricultural politics in vigor the time inhabited in the belief of that the intent agrarian structure did not represent none empecilho to the increase of sectorial production and of the productivity. The decade of 1950 was marked by the emergency of the social fights in the field and by the organization of the social movements of peasants and agricultural workers, demanding above all the land redistribution and the instauration of the labor laws. The foundation of the ULTAB – Union of the Farmers and Agricultural Workers in Brazil, of 1954 and the organization of the first league peasant in Pernambuco, in 1955, was the initial landmark of this movement, that would culminate with the foundation of the CONTAG – National Confederation of the Workers of Agriculture in 1963. In the same year, it was promulgated, the statute of the agricultural worker, extending to the agricultural workers some of the rights that much time has had been granted to the urban workers: professional register, remunerated weekly rest, vacation, Christmas bonus, and others. As for the agrarian reform, the resistance of the congress, beyond the inhibiting devices of the land dispossession, enrolled in 1946 constitution, had a conduction of the debates to an institucional impasse and nothing it was materialize. .
However the majority of the firms was not projected to evolve, does not wait to reach same competitividades for itself and they are not interconnected, therefore the reorganization needs the governmental intervention, that can be carried through of three forms; one in identifying and removing the obstacles to the advance, another one that it would search to facilitate to some initiatives and changes and finally the one that would combine previous with promotion and the aiming of changes route to a consensus platform. However the level of governmental action implies in the definition of all a development form that would start to guide the actions of the economic agents, opening a vast field of possibilities, where the only one half of insertion in the new standard of development depends on the permanent necessity of renewal and innovation. The insertion of the Brazilian economy in any trajectory of growth and economic development had found great challenges in the 80 decade of and beginning of the 90, had the structural problems, where the macroeconomic politics did not obtain to control the inflation, generating instability, acceleration of the inflationary process, fiscal and financial crisis without precedents. In the search of a rearticulao of the Brazilian economy in the new world-wide scene of transformation, they had been implanted the Plan Crossed in 1986 and the Collor Plan at the beginning of 90, with the objective of a combat to the inflation, however both had failed. Years 90 had marked the attempt of insertion of the Brazilian economy in the construction context and adequacy of national institutions. But, for in such a way, the economy would be necessary to count on a stability environment, being that such was the function of the Real Plan, implanted in 1994, where the capacity to generate, to introduce and to spread out innovations started to exert basic paper for the survival of the company.
The end of the exclusive source of resources for the basic education will be able to have consequence for the Plan of Development of Educao (PDE), that it has the basic education of quality as the priority, as well as, for the National Plan of Educao (PNE) that it has among others objective, the global rise of the level of escolaridade of the population and the improvement of the quality of I teach in all levels. Therefore, the reform tax goes to weaken the financing of the basic education, it arrives in port fragilizando it of the necessary resources for the reach of the goals and the objectives established in these plans. The PNE says that the question of the financing of the Education, is ' ' requirement for the full exercise of the citizenship, for the human development and the improvement of the quality of life of populao.' ' However this ideal is placed in xeque with the reform tax, therefore the reform can make impracticable the deep entailed resources to the social ones. The Wage-education is one of the resources managed for FNDE, representando37% of the resources of the Deep one, in 2008. The collection also has a quota that it is repassed to the states and cities. Deep the social ones had been created in a model where the reserved resources to execute certain politics were managed by advice of on the same level composition. In them, representative governmental and not-governmental they are added to follow and to fiscalize public politics.
For having resources originated in the collection of taxes or contributions especially created to feed them, these deep ones are formed by financial as profits, gross revenues, faturamentos flows, leves of payments (Rock, 2002). They have in common a relative stability in the captation of resources, leaving to depend on resources of the fiscal budget. With the reform tax, the education to start to depend on the dispute for the resources of the fiscal budget, that nor always has as priority the expenses in the social areas, fragilizando with this the future of the PDE and the PNE.
Priscila Soares Falchi, of the Sispro Everybody wait an adjournment in the delivery of the fiscal obligations, either it which will be. When it comes, commemorates itself sufficiently, but this does not decide the problem. The correct one is to plan the activities of delivery of the countable and fiscal obligations not to depend on the adjournments. The certainty is that many companies if capsize alliviated for the publication the Normative Instruction number 1,161, that the delivery of Escriturao prorogued for February of 2012 Fiscal Digital (EFD) of the PIS/Cofins. It was the second time in this year that the Treasury department opted to postponing this stated period, that was previously foreseen for day 7 of last June. For many companies the proportionate sensation of relief for the adjournment is reason to decelerate the implantation process. However, this is a great deceit. Although the stated period has been extending, it does not have reason for rest.
Many involved professionals of the area with the project in its companies already had noticed the complexity and the diverse difficulties to generate the archives in the correct form. The rules of verification of the PIS and the Cofins, in prominence the ones that if they relate to the credits of not the comutatividade, must be fulfilled the requirements in agreement, to prevent the risk of fiscal filing. To win this challenge requires attention since already on the part of the companies, in the direction to develop a tool or to look solutions in the market that take care of the requirements of the EFD of the PIS/Cofins in the certain time. When we speak in planning, we must have in mind that the organization of the tasks if makes necessary because the volume of information is great the norms is created and brought up to date almost every day. The risk of the responsible team for the project to lose the stated periods is very great.
Acquisition of material technician, research and development of products and suppliers, act of contract of services (indirect right-handers and), commercial negotiation, analysis of supply proposal, projection of costs, analysis of costs TCO, I register in cadastre, evaluation of performance of quality of supply. Attendance to the internal and final customer. Contributions: Implementador of the process of evaluation of quality of supply. Currently, perfected and used for the company. Immediate head: Sandro Motta BADEN BRAZIL (HOFFMANN) Function: Storekeeper Period: The 09/06/2003 07/06/2004 developed Activities: Administration of equipment warehouse (audiovisual and Computer science) of average transport and all the pertinent tasks the function, such as: Act of receiving of merchandises, control of supply, inventories, critical analysis and of suppliment reports, manuscript of fiscal documentation, accompaniment of order, attendance to the internal customer. Contributions: Responsible direct for the depurative work of obsolete materials, having as effect the otimizao of the cost of storage of the company. Immediate head: Alexander de Carvalho OTHER EXCELLENT EXPERIENCES? HOTEL BLUE TREE COVE DOS REIS? ISO (current VILLAGE GALLEY 14001 ECHO RESORT) – Supervisor of warehouse – 2002 the 2003? NEW HOTEL WORLD – In charge of warehouse – 2000 the 2002? TV GLOBE – Storekeeper – 1994 the 1998? HOTEL LE MRIDIEN COPACABANA (current IBEROSTAR) – To assist of warehouse – 1991 the 1994 COMPLEMENTARY INFORMATION? Full user Microsoft Office (Windows, Word, Excel, Power Point, Access)? Full user electronic spread sheet Lotus 123? Intermediate user of the AutoCAD converter? Full user of operational systems WMS, cm, Microsiga? Intermediate user of the operational systems SAP (Module MM), RM, GKO has freighted? Experience in certifications ISO 9001/14001? Expertise in the management of teams (to multidiscipline and heterogeneous)? Experience in verticalizados supplies
The main objective of the Corporative Governana is to decide the existing conflicts of interest between the diverse agents who influence the company, assuring that the organization is managed in accordance with the financial interests of its stakeholders. In the past the companies, of simple organizacionais structures, were seen under the optics of the concept of black box, that is, the objective of the organizations were to find the conditions excellent delinquents, using itself, for this, of the information gotten for the entrances and exits of its processes, thus maximizing the profits. Of this form, the actions of Corporative Governana were directed only the actions of maximizao of prescriptions, without considering the environment which the company was inserted. The modern organizations, many of multi-functional them (M-form), establish connection and identify its form, or structure, with the Corporative Governana, in sistmica way. These companies had left to be citizens only to the internal hierarchic interests and had started to depend on one external adaptation, to take care of to the interests of its customers and shareholders. Thus, the actions of Corporative Governana, for the M-form companies, flexible and adapted the necessity external, extend the concept of Governana, when assuring that the company is managed in accord, not only with stakeholders financial, but also, with all those agents who are not its shareholding creditors and nor, but that it has interest in the company, such as: customers, suppliers, used and even though the community. Another element, that also evolves, in result of the change of prism of the Corporative Governana, is the relation in between agent and the agent.
Old the shareholders of the organizations of simple structure, whatever the cost infused in its executives the necessity of maximizao of the financial results of the companies. He did not have systematic monitoramento of the activities of the executives, what caused for the organization extreme growth by means of acquisitions, harmful diversification, setting of extreme personal expenses, influence in sales of asset of the company, enterprise of projects in accordance with the personal taste of the executive, act of contract of unprepared members of the family for managemental positions, resistance the substitution, robbery of profits and etc. Today with the sistmica boarding of the Corporative Governana, the agents adopt methods of monitoramento of its agents, in order to establish a rigid control on these, and guaranteeing that they act in optimum interest of the organization. Of this form, the Corporative Governana, assumes, the established sistmica mensurao in internal mechanisms composites for the administration advice, system of information and shareholding concentration, and for the external mechanisms of legal protection to the investors, possibility of hostile acquisition of the company, fiscalization of the market agents and structure of capital.