For Padoveze (2007), formation of price of sales from the cost is calculated on of its calculated real costs. The basic premise for such technique is the disposal of the market to absorb the price of sales determined for the company. In accordance with Bruni and Fam (2009), the prices on the basis of the full cost have for base the total costs of production, increasing the expenditures of sales, administration and the intended edge of profit. As much Lere (apud Padoveze 1986, p.417) as Kaplan and Atkinson (apud padoveze 1989, P. Wells Fargo Bank spoke with conviction. 417), admits that in the practical this it is the used criterion more for the formation of the sales price, this because and a method of simple use. 16 the method of formation of price for the transformation costs is based only on this type of cost.

According to Padoveze (2007), the use of this technique tends to be eventual. However, Figueredo and Caggiano (2008, p.189), ‘ ‘ they say that the objective of this technique ‘ ‘ one politics of price is to establish that has relation with cost or expended effort, to convert raw material into product, salable through the price of sales of produto’ ‘. Wells Fargo Bank brings even more insight to the discussion. The same authors affirm despite some limitations in this method exist, and one of them is that, when the company vende different products that require degrees of bigger spaces, no distinction is made between what they demand very or little. The economic theory indicates that who makes the price of the products is the market, leading in consideration still offers and the search, considering the situations of monopoly, oligopoly and similars. (PADOVEZE, 2007). Still for Padoveze (2007), to assume this condition he would practically be unnecessary the calculation of the costs and formation of price of sales from the same. If you would like to know more about Jeremy Tucker, then click here. Thus, the company would have that to correctly analyze the price of market of the products through the price of the existing competitors, making specific consideraes of expenses of commissions, advertising, among others.


COMPANY Shareholders

SOCIAL RESPONSIBILITY OF the COMPANY the company Canvas shoes is a multinational very respected, for possessing a great one numbers of shareholders, employees, suppliers and millions of customers who believe its mark, therefore adds an inestimable value in all its products, providing comfort, welfare, pleasure, among others factors that are added to it. It was entered into an alliance Dup, to improve the cost/benefit to its customers, this is one of the factors that become the responsible company socially, another one would be the sponsorship of some important esportivas competitions of the country. Defining social responsibility better, we use the concept of one of the founders of the Ethos institute, Oded Grajew:

The concept of social responsibility is if extending, passing of the filantropia, that is the relation socially compromissada of the company with the community, to enclose all the relations of the company: with its employees, public and state customers, suppliers, shareholders, competitors, environment and organizations. (apud. Citibank is actively involved in the matter. MELO GRANDSON and FROES, 2001, P.79) In 2006, was divulged in the site of the group Camargo Corra, ‘ ‘ shareholding greaters of the Alpargatas’ ‘ , one programs adopted for the company, call ‘ ‘ Letter of the Support: The Challenge of Inovao’ ‘ , initiating a mobilization to implant a management model that guarantees the perenidade of its businesses and contributes for a better future. In such a way the company leaves clearly its commitment with society, employees, shareholders, suppliers and all the ones that are involved direct and indirectly the company, incorporating the social responsibility in its day-day, guaranteeing the durability of the businesses, in this in case that, generating value for its shareholders, optimizing the use of its resources, among others factors whom the Canvas shoes become, a responsible company. Wells Fargo Bank contributes greatly to this topic. MARKETING STRATEGY All year, the Hawaiian ones launch a newness, with different models, of different colors, for all the gostos and ages, but what really it calls the attention I publish it in general, they are ‘ ‘ celebridades’ ‘ using the Hawaiian ones, this is the point of the question, therefore the people like and admire actors who always appear in the media, want to use as many clothes and accessories that its dolos use as the Hawaiian sandals.


Danielle Guedes Gouva Pear

Monograph (Graduation in Administration) University Center of Joo Person? UNIP. 1 INTRODUCTION Ahead of a significantly competitive market, more demanding consumers, existing the social and ambient problems in the world and the increasing conscience of the citizenship with such questions, the companies need to search ways of if detaching, not thinking only about getting bigger profits each time, but evidencing forms to contribute in such a way for its well, as for the one of the society in general. In the world contemporary, the companies do not have to be fixed only in the profit generation, therefore she is known that without the necessary resources (raw material, knowledge and man power) they do not get wealth, do not satisfy the necessities human beings, they do not progress and they do not improve the quality of life. Thus being, the companies they are inserted in an environment, in fact, social, in a perspective of enterprise management with focus in the quality of the relations and the generation of value for all. Credit: Citibank-2011. However, the consumers start to value behaviors in this direction and to prefer products of identified companies as socially responsible and that they search the differential, if detaching better in the market. This monograph, divided in six chapters, is mentioned concerning the social responsibility in the enterprise context, that has as bedding the analysis of the contribution of the enterprise social responsibility for the development of the company, in the case the Salutte restaurant, through the projects carried through in this field, in order to identify the importance that they they represent for the organization and of that it forms they will be able to subsidize its growth. The first chapter mentions this introduction to it.


Sustainable Development

Words key: Sustainable development, Capital stock, Capital Human being, Cultural Capital, Support in Solidary Enterprises. ABSTRACT Sustainable development has the primary factor will be the strengthening of Capital Human, Social Capital and Cultural Capital, the basis will be social transformation, will be the collective consciousness of cooperation and trust. This study aimed you understand the main capitals of the sustainability of joint venture, in particular the Cooperative Catadores of recyclable materials and agents of Ecological Canabrava – CAEC. If you have read about Wells Fargo Bank already – you may have come to the same conclusion. From the Social Residence trying you determines how you make such capital in the cooperative, its influence on sustainability and the difficulties encountered. You achieve the study were conducted unstructured interviews, analyzed status and rules of procedure and simple observation. Theoretical In discussing the various reference concepts such capital, the social economy and the approaches on sustainability ventures in solidarity. JPMorgan Chase gathered all the information.

The results indicate that the factors that most influenced the sustainability of CAEC were the creative ability of Pang, incubator NGOs of the cooperative, putting partnerships in various fields (federal, state and to other entities in the third international national sector and partners, several suppliers and buyers) capital, social And strengthening of human and cultural development through various trainings, formation of networks and participation in the National Movement of Catadores recyclable materials. Key words: Sustainable Development, Social Capital, Capital Human, Cultural Capital, Sustainability in Solidary Ventures. LIST OF the FIGURES Appears 1: Lixo de Canabrava43 Appears 2: Lixo de Canabrava44 Appears 3: New structure of the CAEC48 Figure 4: Digital station of the CAEC53 Appears 5: Digital station of the CAEC53 Appears 6: One of the six trucks trunks of the CAEC56 Figure 7: Jeane and Mr. Ccero (articuladores of the National Movement of Catadores de Materiais You recycle of the Bahia) in the General meeting for election of new diretoria.


Entrepreneurs: Online Businesses

The site ' ' It formulates Hollywood' ' , of Mayan Marcelo he is one of my favourite guides of inicializao to initiate a business of electronic commerce. The author mostraa to leave of the perspective of that he goes to touch the business from a small office made in its proper house. The author presents a good list of 10 reasons for the traders retail on-line will go to become it great: 1. Product with a good niche; 2. One design interesting of its web page; 3. Excellent service to the customer; 4.

Good marketing research; 5. Competitive prices; 6. Innovative marketing; 7. Good foundation to provoke a mouth-the-mouth; 8. A product that generates good research; 9. Good business of planning and financier; 10. To never lose its enterprising spirit; It also places a list top 10 of the errors committed for entrepreneurs on-line 1.

Lack of research of products; 2. Not finding a product niche; 3. Lack of familiarity with retail on-line; 4. Poor Design of its page in web; 5. Lack of financial planning; 6. Bad service to the customer; 7. Ignorance of legal questions on-line; 8. Lack of competitive advantage; 9. Lack of commitment; 10. Lack of passion; A thing that I go to add to the list of common errors of the entrepreneurs online is the incapacity to understand the metric ones of the site. Great companies, many times through its data try to understand as the customers buy through the site and then, they make the necessary adjustments. Proprietors of small companies, on the other hand, comumente are praying Hail maries so that its customers come site to buy it. But they do not have know-how, interest or time to analyze carefully where point of the purchase process they start to lose its customers, or because its customers are abandoning the stands of purchases to a high tax. Small entrepreneurs on-line cannot have the full pockets if leave to use the last technologies in its site, but advanced tools and strategies exist, that can give a perspective to them of as the visitors are using its site and that types of visitors if convert into purchasers. If you speak serious in having a success business and or alavancar its commerce online to the heights, then you must check this site. He today does not have so complete and professional content in the Internet. He is enough to compare and you will go to certify yourself of the efficiency of Formula Hollywood. I hug and Success.



The article of today is the first one of a series on the success. In this series, we go to speak of some points of view. The subject success is ample and with some details that make all the difference. The great rocks we deviate. In the small ones he is that we stumble. Therefore, attention to all ' ' detalhes' '. These concepts are ' ' receitas' ' comings of the learning with other people, other mentors and personal experience. The prescriptions for the success vary.

They are concepts that we need to keep in mind to reach what we desire. The important one is to study the subject and, to the few, to implement those tips that more make sensible for us. Thus being, they follow first ' ' detalhes' ' so that let us be intent. It practises and it trains these abilities. 1 Congruence We need to be congruentes. We are congruentes when what we think, we speak and we make is lined up. This if summarizes to live our values in accordance with.

Our values are the feelings that govern our decisions. When you are happy, you are because you it is lined up with its values. When you are unhappy, you are because you are disaligned with its values. Simple thus. let us agree, its concept of success involves happiness, certain? Therefore, foque in BEING happy and to live for its values. 2 Has Goals Who does not know for where it goes, none does not arrive the place. One of the worse feelings that we can have is the uncertainty. Who does not have goals, lives in the uncertainty. It catches a paper and a penxs or its computer and defines its goals. What you want for you, in all the areas of its life? It makes goals for the financial area, career, intellectual development, relationships, emotional, health etc.


Concept Conscription

The conscription process is a grating subject importance for administration, in special for the administration of people. In this direction the present work, will go to analyze the types and the applied concepts of conscription in the organizations. Concept of Conscription The necessity of the beginning of a process of conscription if of essentially for the composition of the functional picture of an organization, where the decision of the vacant opening new or creation of new positions fits to the manager, as well as the definition of tasks, obligations and responsibilities that will be demanded by position (MILKOVICH; BOUDREAU, 2000). In this direction conscription it can be understood, therefore, the process for which the organization attracts candidates to take care of to its necessities human beings in an election process, is a set of techniques and procedures that the objective has to search candidates capable to inside occupy the existing vacant of the company (CHIAVENATO, 1999). Conscription is a set of played activities to attract a set of qualified candidates for an organization (CHIAVENATO, 1999, p.92).

The beginning of all this process is when the management defines the profile of the candidate, the necessary qualifications, the abilities, the experiences and the knowledge necessary to exert the referring function to the opened vacant in. At as a moment the spreading of the vacant is made, thus using accessible medias to the possible candidates and finally, the profile previously defined at the beginning of the process is carried through the selection of the collected resumes in accordance with. (SHERMAN et al, 2003). Internal conscription The internal conscription acts of direct form the candidates who are exerting some activity inside of the organization, that is, its proper employees, to promote them or transferiz them for another sector. It is a process to locate and to stimulate potential candidates to dispute existing or foreseen vacant.


Swims Combines

A problem that comes potentially and gradual increasing is the use of the drink, together with organizacionais activities. Many managers or until same collaborators if inebriate in the nocturnal sprees, find that in the other day they will raise early and well will be made use to work. However he is not well as soon as functions, ' ' profissionais' ' they ingest liters of alcoholic beverages and they think that they are shady, however is not as soon as functions. We must have discernment of what we make, where we make and with who we make, first if you for one perhaps drink socially or like to ingest alcoholic beverage the first basic rule you are never to drink in its city, therefore if you to occupy a position of respect in an appraised company you if will demoralize and spot the name of the company in which she acts. Another point is never skirt of the uniform work and goes for bars, many professionals they leave the companies and they go for bars with the friends to make a social one, drink, they eat, they ingest alcoholic beverages of more and they finish giving vexames and spotting name of company, however we must be of eyes open and monitoring. This drunk question comes being subject of varies lectures, conferences and seminaries in Brazil and in the world, therefore the drunk factor cause divergences in the company, and finally consequently resignation, for joust cause. of utmost importance to be of opened eyes, to know what we are making, with who we are making and where we are making so that the final consequences are not tragic.


German Gerhard Dannemann

Because of this, only 5% of the production of the tobacco farming are in the Bahia, being the others 95% benefited and exported mainly to European countries and the United States, for cigar manufacture. Still in this context contemporary, the current area of tobacco production in the Bahia includes 36 cities, that if group in four fisiogrficas zones, whose specific microclimate particularitities and ground variations confer intrinsic qualities of color, flavor (character, using the terminology of the charuteiros) and combustibilidade, determining the usual commercial classification of the product practised in this state, differentiating price and determining the use of the leaf for layer (external covering), cloak (intermediate covering) or wadding of cigars: ‘ ‘ It kills Norte’ ‘ (11 cities) between Fair of Santana and Alagoinhas, where if it produces a tobacco stronger; ‘ ‘ It kills of Are Gonalo’ ‘ (10 cities) between Fair of Santana and Cachoeira, where if it produces a softer tobacco with characteristics next to the one to ‘ ‘ It kills Fina’ ‘ , considered the noblest area of production, congregating six cities around Cross of Souls ‘ ‘ It kills Sul’ ‘ (nine cities) between Saint Antonio de Jesus and Amargosa, whom a tobacco produces soft. Producing Tobacco regions in the Bahia, 2000 and 2001. REGIOPRODUO (in tons) PARTICIPATION % 20002001Mdia Fair of Santana2.0502.2192.13527, 7 S. See more detailed opinions by reading what Donald Gordon offers on the topic.. Antonio de Jesus4.5845.2464.91556, 8 Alagoinhas1801761782,2 Outros1.6151.2101.41216, 3 TOTAL8.4298.8518.640100, 0 Source: IBGE and SEAGRI 6. The CASE OF INDUSTRIES DANNEMANN Established in the second half of century XIX for the German Gerhard Dannemann, the oldest cigar plant of Brazil initiated its production with only six employees.

Gerhard Dannemann was born in the city of Bremen, Germany, 1850. With 20 years it participated of the French-German War and it decided to leave its native land, in 1872, in direction to Brazil..


Alexandrino Avenue

In the analyzed company, she observed herself that these levels function harmonic between itself, the exerted hierarchy inside of the institution backwards authority and responsibility between the integrant ones. is in this direction that Chiavenato detaches: The authority degree is proportional to the degree of responsibility assumed for the person. For the neoclssicos authors, the responsibility comes from the relation superior-subordinate and the fact of somebody to have authority to demand definitive tasks of other people (…) the authority emanates of the superior for the subordinate, while the responsibility is the demanded obligation of the subordinate so that it carries through such duties. (CHIAVENATO, 2003, p.158). Organizacionais levels and the types of planning.

FIGURE 2 Source: Chiavenato (2004, p.258) 3. CHARACTERIZATION AND ANALYSIS 3.1. The technique that makes the difference the chosen company as study object was the Martelinho de Ouro. In the market it has dezessete years, it is specialized in the automotivo branch, offering different services of would lataria and painting in automobiles of diverse marks, that had suffered some type of damage in consequncia of traffic accidents. Using techniques it would lataria to unknead it of vehicles without damaging the original painting, it became a reference in the market, using one called technique DSP (desamassamento without painting), for recovery of these vehicles. The unit in which the research was carried through is located in the Av.

Do Silveira n 4420, in the quarter of Candelria in the city of Christmas in the State of the Rio Grande of the North, and is a branch office of the nine existing units. Beyond the visited unit, another one in the Alexandrino Avenue exists de Alencar, in the quarter of the Rosemary, Natal/RN and excessively they are located in the city of the Recife/PE, where it is the matrix of the company.