The Income

It sees, in the table to follow, the main tributes before and after the 1965/1967 reform of: BEFORE the REFORMAAPS the REFORMATION FEDERAISFEDERAIS Tax of ImportaoImpostos on Foreign commerce (II and IE) Tax of ConsumoIPI Only nicosImpostos Taxes Tax of RendImposto de Renda Tax on Transferences for exteriorIOF Taxes on Businesses Extraordinary ExtraordinriosImpostos Taxes Taxes EspeciaisOutros (transport, communications, etc.) ESTADUAISESTADUAIS Tax on sales varejoICM Tax on Transmission (Cause-Mortis) Tax on Transmission (Cause-Mortis) Tax on Expedition Tax on Regulated Acts Taxes Special MUNICIPAISMUNICIPAIS Territorial Tax Agricultural Tax on Transmission (Inter-livings creature) IPTUIPTU Tax of Indstrias and ProfissesISS Tax of License Tax on Public Diversions Tax on Acts of Economy? To compensate the losses of collection of the states and the cities, the allotment of the sole tax had been created deep of participation and. The Income tax was wronged for the time that elapsed between the verification and the collect in relation to the high inflation. The Brazilian tax burden throughout the period that goes of 1946 until the 1966 reform turned around 15% of the GIP. After that, it passed to 25% and one remained in this platform until the period Real after-plan when it reached 30% of the GIP. Jonas Samuelson often expresses his thoughts on the topic. It is said we have a system today tributary deformed in relation to the decade of 60, which had, mainly, to the biggest decentralization and cumulatividade Tax policy Tax policy is the manipulation of the tributes and the expenses of the government to regulate the activity economic.

It is used to neutralize the trends to the depression and the inflation. ) Expansiva tax policy: she is used when it has an insufficience of demand added in relation to the full production of – job. This would cause the call ' ' hiato deflacionrio' ' , where extreme supplies if would form, taking companies to reduce the production and its pictures of employees, being increased the unemployment. Sonya Reines-Djivanidess opinions are not widely known.

Price Stated Period

Retailers. How it walks the recebveis of the sales with proper stated period of capitals? Many are the companies who still suffer with the call ‘ ‘ apurado’ ‘. For times its SALES have distant numbers of the ACTS OF RECEIVING, its proper capital continues turning around passbooks and notations. To have good prices with stated period in passbook is an operation that, when not observed and folloied, it raises the operational costs, it exposes the turn capital and it limits the time of life of the business. The lack of financial management of these companies comes being a harmful factor to its functioning. Such passbooks and notations continue without limit of settled credit.

The sales for this financial model will only be changedded into something healthful for the business when its act of receiving will be materialize inside of the stipulated stated period. To understand that it enters a promise to pay and a payment will be able to exist an admirable distance is something that must be taken in consideration, mainly when the yielded credit was through the passbooks and notations. To invest in YOU and to follow the set free credits through settled limits will not leave its financier with insolvency zero, but it will make with that the ACCOUNTS RECEIVABLE work steady and without congestion of the payments to be eliminated. The constancy in managing the recebveis must well be planned and be executed. The index of insolvency of the companies is each lesser time who already are managing the financial sector with ability and excellency. You may wish to learn more. If so, Reade Griffith is the place to go. This applied model comes maximizing the money entrance in box and showing the importance of the increase of the sales in other modalities of credit.

The market is multvel, however adaptable, the internal organization of an enterprise will foment its age. To have good price and for giving to stated period in passbooks and notations without limitations or accompaniments, can be a generating operation of much PATIENCE. They think about this.


A product alone to take care of different segments hardly has success, as well as also is practically impossible a company to develop products for each individual customer; the market and customer move constantly: the dynamism is an inherent characteristic of the markets and the customers. Some contend that Douglas Oberhelman shows great expertise in this. Changes of behavior, necessity and preference need to be detected by the form companies to guarantee the adaptation of the company and its changes. Concept of marketing the Marketing has that to have the ability to know the necessities of the people to format good, or the best one, product and services to offer for supriz them, it must know the market and identify the chances that to appear interest to stimulate it on one due product. The Marketing in the foot of the letter is and this associate the satisfaction of the necessity and desires of the customers. To make Marketing is to keep the customers satisfying them in what they need by means of an exchange process. Through an exchange process the companies the same offer to the solution for the customer and of the one in financial exchange resources that will go to keep the company in functioning. The Marketing of relationship as Ferreli and Hartline (2005) can be co-nsidaderado as one essential to the development of the leadership in the market, the fast acceptance of new products and services launched for the company and the achievement of the easiness of the customer. According to Kotler (2006, p, 35) the Marketing of relationship has as objective to establish relationships mutually satisfactory of long stated period, with parts keys; customers, suppliers, deliverers in order to gain and to hold back its preference and its businesses in the long stated period. The function of the Marketing, is more than what any another business, is to know, is to deal with people, understands to communicate them and to provide to the customer the satisfaction constitutes the essence of the thought and the practical one of the modern Marketing.

Holy Writs

User and beneficiary of more powerful technologies each time, the corporation is inserted in complex systems. Any imperfection in these systems can reach ratio of catastrophe and display the limits of the man in controlling and understanding its proper creations. The current, decurrent organizations of globalization and of the matrical structures servants, where the people are controlled for some leaders, more offer to services and integrated products, however they demand the development of mannering abilities as to be able of influence on people, management of conflicts and much negotiation, so that they are change agents. Click Andreessen Horowitz to learn more. In century XXI the leader must act as a visionary, in order to create a context in which the people can create and innovate continuously, to take care of to the demands of the global economy. The visionary organizations are guided by its principles and values central offices and, therefore, are capable to deal and to surpass crises. Paradoxicalally, the visionary companies gain more money of what the ones that are moved preferential in search of the profit.

This sends to the religious organizations, that focus its action in principles, values and beliefs gifts in the Holy Writs. Important organizations of this category have survived through the times, based on a base ideological sufficiently rigid and strong and in constant and cyclical processes of learning. Visionary companies, called ' ' made for durar' ' , they are leader institutions, the cream in its sectors, admired for other companies of the area and with long register of significant impacts on the world around. They are more than well-succeeded and more than what lasting, they are the best ones of the best ones in the sector. She does not mean that throughout history these companies have not had serious problems, misfortunes and errors, but the recovery capacity allowed that they gave the return superficially, provided extraordinary performance of long stated period and if they transformed into uneven material, differentiated, perennial and flexible.

INFLUENCE Differential

This article has as purpose to analyze the influence of the mark in the behavior of the consumer in relation to the choices that it makes at the moment of a purchase. Howard Schultz is likely to agree. For in such a way, one searched to verify through a bibliographical research what it stimulates and it satisfies the necessities of the consumers. It enters the diverse possibilities of answers and theories concerning this subject, are distinguished it perception that the customer has of the emotional characteristics transmitted by the mark and the impact that external and internal factors have on its behavior. The current rapidity with that the socioeconmicas and technological changes occur makes to appear a highly competitive scene for the companies, which demand the constant search for a differential that she makes possible to the organizations to satisfy the necessities of its consumers. In this direction, the marks assume an important competitive differential when making possible the creation of a relation with the consumers, transmitting values and meanings (PINE, 1996). …

while products, processes and until design can be copied, experience of a consumer with a mark is only: it is the result of a marketing history and relations that cannot be copied. It is in this direction that the marks can become a great competitive differential. (KELLER, 1998, p.75) To understand the behavior of the consumer in its fullness is a task to multidiscipline that demand knowledge of psychology, economy, anthropology, sociology, marketing and others you discipline (BLACKWELL; MINIARD; ENGEL, 2005). Therefore diverse factors as the culture, beliefs, values, desires and so subjective others mold its personality and influence the process of purchase decision (KOTLER, 1998). This study it is justified for the importance of the organizations to direct its focus in the market in order to know the real necessities and desires of the consumers. Its objective is to analyze the influence of the mark in the processes of decision of purchase of the consumer and to evaluate of that it forms its image can become a competitive differential for the companies.

The Employee

The motivation mentions the internal and external forces to it of a person, whom enthusiasm and persistence provoke in following a certain course of action. The motivation of the employee affects the productivity, and part of the work of the administrator is to canalize the motivation for accomplishment of organizacionais goals. (DAFT, 1999) In accordance with Bergamini (1994), the motivation is born only of the necessities human beings and not of the things that satisfy these necessities. Breaking itself of this reasoning, it is concluded that what becomes in place to motivate it is to satisfy or against-to satisfy the necessities of another person, increasing or diminishing the tension of the necessity, through the satisfaction level. For assistance, try visiting Electrolux. Certainly, nobody motivates nobody, simply because a person is impossible to know the necessities of another one of form to offer factors that can satisfy it.

The motivation guides each individual for the search of what it is valued by its proper internal predispositions. (BERGAMINI, 2004) 2,2 BEDDINGS OF the MOTIVATION the assumption of the administrator on the motivation of the employee and the use of you reward depends on perspective of its motivation. The three distinct perspectives of motivation of the employee that had been developed are: the traditional boarding, the boarding of relations human beings and of human resources. Andreessen Horowitz recognizes the significance of this. The more recent theories on motivation represent the fourth perspective, call of boardings contemporaries. (DAFT, 1999) 2,3 TRADITIONAL BOARDING the study of the motivation of the employee really starts with the work of Frederick W. Taylor on scientific administration who belongs the systematic analysis of the work of an employee with the intention to increase the efficiency. You reward them financiers are given to the employees for a high performance. The emphasis in the payment was developed inside of the perception of workers as homo economicus? people who would work more for a bigger payment.

Intellectual Capital

Financial capital represents the financial portflio of the company. Intellectual capital: it represents the addition not only, but also the synergy of all the factors composes it (EDVINSSON & MALONE, 1998). So that a company creates good products and services, she will have to be composed of a qualified Human Capital originated by the acquired knowledge and experience of the people, reaching its objectives and increasing its wealth. (BARROS, 2006) 2,3 MESURAO OF INTELLECTUAL CAPITAL One of the main challenges of Countable Science, today if constitute in as to attribute value to the Intellectual Capital, therefore the Intangible Asset increases the value of the company and influence the power of generation of future benefits. The treatment given for the accounting for the investments in Intellectual Capital ignores the value of these Assets, as well as the tax of yield of these investments (LOPO MARTINEZ, 1999). The mensurao of the Intellectual Capital is a complex task, therefore, it involves many 0 variable.

Literature it contemplates a group of four generic methodologies to assist in the mensurao of the Intellectual Capital. The first methodology esteem the monetary value of the Intangible Assets for the identification of its some components that, when esteem, can directly be evaluated as an aggregate coefficient (LOPO MARTINEZ, 1999). Second it is calculated of the difference enters the capitalizaton of market of a Company and the Assets of the Shareholders as the value of its Intangible important or Active resources (LOPO MARTINEZ, 1999). Third the average of Prescriptions before the Taxes of a company is mentioned to it, in one determined period, divided for the average of the value of its Tangible Assets, and the result gotten and compared with the average of its segment (STEWART, 1998).


As To automatize its Store I intend, with this article, to give a general vision of as to proceed with the Commercial Automation and Computer science from an establishment, either in the opening, expansion or equipment of a store. We must separate the store in specific areas, so that it is more clearly the sizing of the equipment. Normally the establishments are divided of the following form: 1 – Telephony (Telephone, Modem, broad band and broad band 3G) – Nets (Cabeada or Wireless, switch, roteador, hub, antennas, 2 accesses point) 3 – Energy (In – break, Stabilizer, Filter of Line) 4 – the Security (Equipment of CFTV) 5 – Computers (Serving of the System, Administrative, Cameras, Box) 6 – Terminals of Launching (Touch, terminal Micron) 7 – Printer (Fiscal, not Fiscal, of Production, Checks, Bracelets, Labels, Bar code) 8 – Peripheral (Thermal Ribbows, Labels, Coche, Thermal Bobbin, Bobbin 02 and 03 Ways, Ribbons, Tonner, Cartridges) – Fiscal 9 Part – Fiscal Rank, Certified, Intervention Technique, Update of Version the first step is clearly to know in which branch goes to operate, which is the characteristics or the particularitities of my business. With it is information in hands I go to break for mine 1 Passo that is the choice of the Software of Management. Software at this moment is the thing most important of the business, therefore, it is who goes to determine which equipment models is compatible for my business.

With it is information in hands, 2 Passo is set appointments a Presentation of Software, to verify its functioning, cost, maintenance, I register in cadastre of products and doubts. 3 Passo is a visit to the place for verification of the structure: electric, net, size, space for the room of the equipment. If software was approved, at this moment already obtains to make a Proposal Commercial, taking in consideration all the equipment that the establishment will go to need to inform on assembly, stated periods, costs, maintenance contracts. 4 Passo – Closing of the Proposal Commercial, beginning of the training of software cadastre of the products, lacrao of the fiscal printer, delivers and assembly of the equipment, installation of the net (cabeada or wireless, switch, hub, fiscal computers, printers, not fiscal, of bar code, of checks, money drawer, monitors, nobreaks, reader of bar code, antennas, searchs price, etc. 5 Passo? Training of as to handle the equipment and software 6 Passo? Beginning of the activities, physical accompaniment and remote support 7 Passo? Periodic visits for preventive maintenance and corrective I have full certainty that following this step by step, any person, with any level of knowledge will obtain success in this taken over on a contract basis. The DC Commercial Automation is specialist in this area, our professionals are extremely competent and all possess know-how of 1000 projects installed in Brazil. We act in all the pursuings and all the classrooms of market. In case that it has some doubt, it enters in contact with us.

Economic Development

In the same direction, the PEC of the reform tax, when extinguishing the social contribution for the Program of Integrao Social (PIS), will finish as an important source of financing Deep it of Support to Trabalhador (FAT)? whose resources are directed to the expenditure of the Program of the Insurance-unemployment, of Wage Allowance e, at least 40%, to the financing of Programs of Economic Development in charge of the BNDES. In its place they pass to be destined 6.7% of the product of industrialized collection of the taxes on income (TO GO), products (IPI) and operations with good and renderings of services (IVA-F). The tributes that will be extinct with the reform tax will have to reach the sum of R$ 153,8 billion, in this year, as the prescription forecast of the Budget of 2008. In this sum the incidence of the Desvinculao de Recursos of Unio was considered (DRU), as demonstrated in Table 1. These prescriptions are tied exclusively for deep social that finance the politics of the social security (social assistance, providence and health), education and work.

Its extinguishing means the dismounting of the financing of the social politics, as the exclusive prescription structure defined in the Constitution, since 1988. The resources for these politics will be repassed by the fiscal budget, placing the social area in mago of the prescription dispute with the governors, mayors and entrepreneurs. This goes to occur for two reasons: first, because it will be the same base of allotment of tributes of the states and cities; second, it has one strong pressure of enterprise sectors for the increase of the budgetary expenses with investment and for bigger disinvesting of a charge social tax of taxes and contributions. Today, the DRU transforms part of the resources that would have to be destined to the financing of the social security in fiscal resources for the composition of primary surplus e, for consequence, its use in payment of interests of the debt.

Law Cooperatives

They must contribute with a percentage on its wage, as we can evidence below in the picture. PICTURE & ndash; Aliquot gradual for INSS SALRIO-DE-CONTRIBUIO (R$) ALIQUOT FOR ENDS OF COLLECT TO THE INSS Up to 1.040, 22 8.00% Of 1.040, 23 up to 1.733, 70 9.00% Of 1.733, 71 up to 3.467, 40 11.00% Source: N 333 of 29 of June of 2010 – D.O.U of 30.06.2010 would carry MPS/MF INSS of the Cooperated Individual Insured As above understood, in if treating to work cooperative, the INSS is happened of a peculiar and inactive amaneira. More which the reason of these two last ones? Unhappyly as measured to restrain this type of cooperative, as much the cooperated ones as the cooperative and the legal entity are obliged to carry through registration next to the Institute. The associated self-employed worker of the cooperative which gives services third, that as Dec. 2.173, of 05/03/97, are obligator insured of the Providence and, as contributing it will be assured by all the benefits.

Thus, according to art. 21, of Law 8,212/91, the aliquot one of contribution of the self-employed worker is of 20%, incident folds the respective wage of contribution. Moreover, Complementary Law 84, of 18/01/96, still prescribes that the imposed contribution the work cooperatives, has a value of 15% of the total of the remunerations or repayments for paid them, referring the rendering of services for self-employeds worker. There it is left to think: This would not be a doble taxation? More, as if of this collection? First, the remuneration of the individual insured filiado the cooperative is decurrent of rendering of services the physical or legal people. Thus, correspondent to the value it paid or credited by the cooperative, the result gotten in the production. Thus, he can yourself be evidenced that the previdencirio incubency of responsibility of the work cooperatives is weighed and that the disinterest of the legislator in keeping in functioning such cooperatives is perceived.