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One perceives that these are still very restricted subjects and tools and that little hears to speak in area of the accounting, but that after adopted they go to bring many benefits for the classroom, being simplified and facilitating the work of the maranhenses accountants. To collect information. Information is to be able. The achismo is not possible to take no decision on the basis of excellent. Therefore the accountant must if he strengthens continued to increase its knowledge under all the possible forms, must have deep knowledge of what he wants and what makes. It must search new information and always learn everything what it will be related with its business (customers, suppliers, partners, competitors, collaborators, etc.). In this aspect, CONSENZA (P.

61, 2001) emphasizes that: Those professionals who, today, still are imprisoned to the past and alone know, exclusively, the accounting, in terms of ' ' departures dobradas' ' , debiting and crediting without adding no value to the company, they will be with its counted days. Checking article sources yields Dan Zwirn as a relevant resource throughout. Therefore, even so the countable professional of the city of So Lus acts massive in the sphere of the micron and small companies, nothing exempt to it of the search for an accounting that adds value to its customers, a time that the trend contemporary points with respect to this. In other words, that professional who if finds in the zone of comfort of the mere fiscal accounting, will have that to adjust themselves in such a way to the new molds demanded for the competitive market, how much for the new legislation, duly warned to be to the edge of the standards pled on the part of the companies. Leadership. It is to be capable to motivate and to influence people, to be somebody where all trust, is to know to delegate tasks, and to define objectives leading the people in direction its ideas or solutions of problems.

Intellectual Capital

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. Arena Investors: the source for more info. 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..

Stacy Adams Contract

' RH – BASIC PAPER AND IMPORTANTE' ' In all activity segment, they need three primordial factors for any organization, either National or Foreign it. These three factors are: People (RH), Processes and Technologies. We live in a globalizada society and the age of the information, where the capacity and the human talent live in constant competition in the work market. This makes in to remember them on the theory of the equity of Stacy Adams ' ' The people will feel themselves motivated more or less for the work, to the measure whom they perceive, or not, the presence of justice, the equality in the relations of trabalho' '. With the advances of the companies in the last few decades, in search of new concepts of enterprise management, and all directed to reach the waited results, in what she says respect to the quality and in its institucional mission, in the attendance of the necessities of the customers and the society in general. In the past the sector of RH in some organizations, was a plastered department, took care of only of the leaf of payment and of act of contract of professionals, that was only demanded experience and technique, did not exist a program of training and continued professional qualification. But today the RH has the important paper in what it says respect to plan, to promote, to co-ordinate the activities related to the election and act of contract, and in what says respect to the functional and mannering evaluation of the collaborators. The sector has the responsibility in the continued formation of the professionals, with the objective of the growth of the institution. The RH professional today has that to have a sistmica and holistic vision, for some paradigm in addition of the past, to work in teams, to have planning, capacity of adaptation and flexibility, proactive being, to have creativity and communication.


This led to a great number of workmanships aiming at consultoria enterprise and supplying prescriptions ' ' to understand and to construct to the culture corporativa' '. Inevitably, this fact led to a super simplification of the methodology. One another prominence that must be given is how much to the workmanship written for Morgan (1988), intitled ' ' Images of Organization' '. In it, the author visualizes the organizations through some metafricas lenses, which incluam machines, cultures, organisms, brains, systems politicians and psychic arrests. It showed as each lens disclosed elements different of the life of organizations and hid others. It argued that any organizacional analysis exactly that it was made by an executive head, a consultant, or a researcher of the academic area, would need to use some different perspectives and not to be only focado in a unidirectional vision. The author not only, provided one of the clearest vises of cultural perspective in organizations, as well as its idea to use multiple lenses to see the reality had had an important impact in this area. 2.CONCEITO OF CULTURE ORGANIZACIONAL 2.1.Cultura Organizacional the organizacional culture or corporative culture is the set of habits and beliefs established through norms, values, attitudes and expectations shared for all the members of the organization.

It mentions the system to it of meanings shared for all the members and that she distinguishes an organization from excessively. She constitutes the institutionalized way to think and to act that she exists in an organization. The essence of the culture of a company is express for the way as it makes its businesses, the way as it treats its customers and employees, the degree of autonomy or freedom that exists in its units or offices and the express degree of loyalty for its employees with regard to the company. The organizacional culture represents the perceptions of the controllers and employees of the organization and reflects the mentality that predominates in the organization.


SUMMARY the present study intends to approach the Influence of the Leader in the Motivation of its Collaborators. Showing the importance of the leader to know and to recognize its collaborators, leading until the same elements that assist in getting the thus resulted motivation of its team and significant and longed for by all. Word-Key: Leader. Leadership. Motivation. 1 INTRODUCTION the present work has as subject the influence of the Leader in the Motivation of its Collaborators. The justification for the choice of this subject must it the fact of the great increase of the search of people with spirit of leadership for the companies, and the necessity to know which the requirements so that if it can lead somebody the point to motivate them. Another factor took that me to dissertar on this subject is for being inside of a great company, working daily with some people, took which to feel me the necessity to know and to recognize who they are the collaborators and you lead as them if they of form direct whom they can motivate to get resulted them it significant, waited longed for all the involved ones.

The objectives that I intend to reach with this work are in the generalities, to show the importance of a good leadership in the motivation of the collaborators to have a good effectiveness in the operation and results. In the specific ones To identify elements for motivation of the team and to analyze possible resulted to be gotten through the motivation influenced for the leadership. I believe that this work comes to contribute with leads and futures you lead that today they are being very aimed at for the companies, understanding the influences that its leadership and forms to lead can exert on the motivation of led its. In this exactly point I long for the society that if they discover as you lead and that they obtain to differentiate you lead and heads, being thus, having a society where all are seen of one same form and as leader and not led and yes as team with the same objectives.

CVM Expenses

In the work to follow, it will be displayed on what they are the debentures, are movable values regulated by the CVM (Commission of Movable Values) and its more used forms, the same ones can nominative or contractual and be classified as simple or convertible in action. They can also classify them according to species that are: with real estate security, with floating, quirogrfica guarantee or without preference and subordinate. The debentures not guaranteed and the debentures with guarantee also exist. The importance will be presented of if to make a financial planning, which are the operations most common and that measured they must be made to diminish the risks of the investments. Being elaborated a personal financial planning, with analysis and I diagnosis of the income and the expenses. It has three types of expenses, being they: fixed expenses, changeable expenses and arbitrary expenses (superfluous).

1.1Os that they are debentures? It is a heading of divides amortizable, whose name has origin in Latin debere that it means to have or what it must be paid. Debenture is, therefore, an evidential heading of divides of emitted who it. The debentures are movable values regulated by CVM (Commission of Movable Values) the representative ones of divide of medium and long run that its detainers assure (holders of debentures represented for the agent trustee) right of I credit against the emitting company, right these established in the Writing of Emission. The emitting company can effect an emission more than, each one of them can be divided in series, being of the same series of equal nominal value and conferring its bearers the same rights. The Agent trustee is the legal representative of the community of interest of the holders of debentures, protecting its rights next to the sender. Its presence is obligator in the emissions publishes. In the case of the emission of debentures, the investor loans to the emitting company the corresponding amount to the value of the headings that this acquiring with the promise to receive, in the contracted stated period, the main one invested, increased of remuneration and in the form defined for the Writing of Emission.


This procedure is carried through in the act and place of act of receiving after analyzed the packings, by means of requirements of the order, with the forma bill of sale of the supplier. The sampling method is indicated had the transport of the company and the consequent impossibility to open all the commercialization packings to confer the amounts you deliver. The final control will become when the merchandises will be displayed in the point-of-sales and the open packings of commercialization. In the control for sampling, a random sampling is become fullfilled, that by means of unsatisfactory result all inspects the supplied lot. presentation packings are proteges, preventing themselves damages that harm its performance in the point-of-sales, or if to ruin for the contact with the environment and the manuscript. The here boarded company has a concern in narrowing bows to the society, supplying stipulated products with quality standard that come to take care of the necessities of its customers, fidelizando them. The commercial establishment is the co-responsible one for the damages that the merchandises can cause the consumer, therefore all well-taken care of in this direction is little and the quality is demanded since the entrance of the product in the COMPACT DISC, until its displacement to the final consumer.

However, to reach the efficiency of the system, it must be had an internal distribution of materials and control of rational supply that takes care of the objectives of the organization. The analyzed company account with a system of information to keep in supplies all the merchandises of that she needs to carry through the sales, without, however, to overload the company for the supply excess. The existence of products with old labels will indicate necessity of promotions, next to the marketing department, thus renewing the supply. The Engecopi uses as system of supply evaluation method PEPS, what it reduces the risk of obsolescence of the acquired merchandises, caused mainly for the constant innovation of the construction materials.

Model De Campos

The production strategy says respect to the standard of decision and the procedure to define the papers, the objectives and the activities of the production. In the definition of NIGEL, the strategy she is separate in content and process. The first one says respect to ' ' what ' ' , that is, what it will be made and as, the process, mentions the methodology of the actions. A point important if to detach is that the process and the general strategical objectives of the organization if join with the objectives of the level of resources. In compliance with the described thought, the model considered for study presents in its strategical plan the taking of five basic decisions, which are: to define the company if desires to have, to select products with which the company will concur, to choose the markets where she will act, to choose the fields of the competition finally and to designate the weapons to use.

3. DEPARTAMENTODEPRODUO Before initiating the analysis of the Model De Campos and Competitive Armas, makes the analysis of where it will be is focus of the research: the department of production under the optics of the administrator. First, it is needed to observer some points of the activity. The production department searchs an efficient and efficient performance for the development of the organization. However, nor always it was and it is seen of this form, therefore still many organizations exist place that it as dispensable focus of reflection of attainment of competitive advantage. The production can contributes with the success of the company, therefore it puts in practical the reason of being and the strategy of the organization. To clarify its existence, the activity of the production department is implementadora, can support the enterprise strategy and stimulate the competitiveness. To clarify the points, above salient that the production assists with the innovation of the processes to keep the organization competitive.


In my agreement a professional boarding has that to be capable to keep relationships that if translate income-producing results, supported with the short vision in, medium and long run. To know to manage them with ability, game of waist, also the inevitable confrontations between the objectives of the company who represents and its customers. To have control in the segments where it acts, as: Products, services and solutions of the company. To use techniques, processes and tools in the activities of the negotiation and sales. To work inside in structuralized way and of a planning previously established, knowing and using the technology as precious tool, this aid to improve productivity and overcoming of the estabeleciadas goals. To search more customers (to prospectar), to close corretamante sales, to be intent to all the details, and clearly, to surprise its customers. Another distinguishing factor is to be making always courses of qualification (recycle its knowledge, always) in on asuntos what it acts, to make planning of visits, to always search maximum in the positivao of the attendance, to know in fact and to be known by the customer, to have knowledge of the product, to make a proposal adequate to the PDV. At last, to have waist game.

The Companies

I believe that in the next times, the professionals of the front-end one will not give more the coasts for the customers, while they will be speaking. They will take care of without that look of specialists, impatient with the people who at the moment of the purchase are in doubt on the products and services to be chosen. I imagine that in the future the companies will exist for time and will not use little the known plate: & ldquo; This is transferred ponto& rdquo;. I believe moreover, that it will diminish the amount of consolidated enterprises that if leave to weaken to the few for true lack of innovation and accompaniment of the changes of the market. The necessary future to be thought anticipatedly so that if it arrives in fortified it.

Tomorrow it must be initiated with forecasts and studies of the market that start now and cannot cease. Companies need strategical, tactical planning and operational and these cannot be placed in second plain in transcorrer of the way. She is necessary to flexibilizar in the march, but, without losing the route. The marketing points with respect to the new trends and shows the way of the innovation. It allows the definition of strategies appropriate to get the control and to guarantee the space in tomorrow. If this will not be occurring in the organization, probably the marketing is not being fulfilled in all its essence, since, it directly is associated with the change, the paradigm in addition, the based preparation of all the areas and people of the companies. Independent of the problems that skirt the institutions, nothing he must take off the attention of its managers in relation to the definite objectives. Thing none can acortinar the look for the future.

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