Tag Archives: economy

Administration Proclamation

It is carried through with ample advertising, of it forms to guarantee the participation of all the interested parties who fill the requirements foreseen in edital8. It is in this point that the competition if differentiates of the other modalities of licitation, therefore makes possible principle amplitude of competition, not being restricted registered in cadastre or the guests, and not possessing maximum limits of value, in contrast of the invitation and the taking of prices that they possess a ceiling in the value of application and principle advertising, being the propagated convocatrio act in the official press. The proclamation is a modality of licitation carried through by means of presentation of proposals and launches in public session, for acquisition of good and common rendering of services, without value limit. If you have read about Carl Icahn already – you may have come to the same conclusion. The implantation of the proclamation adds a series of advantages for the contracting Administration, mainly for being a modality of licitation simpler than excessively related in Law 8.666/935. The negotiation of the final value of contracts tends to be more advantageous for the Administration Public, therefore it becomes more flexible in relation the final value of the bought product or service contratado9. This flexibility elapses of the fact of the proposals not to be invariant.

The suppliers give launch initials and can reduce the values for ' ' arrematarem' ' the licitation, being able, also the Administration to negotiate with proponentes7. One of the aspects most excellent, that the proclamation distinguishes from the too much modality of licitation, is the inversion that occurs in the phases of qualification and judgment of the proposals. While in the other modalities the qualification is always previous to the opening and judgment of the proposals, in the proclamation occurs the opposite, the qualification phase is subsequent to abertura4. Another advantage is that the proclamation independe of the esteem value of the future contract, such which the modalities competition, taking of prices and invitation.

Same Clients

I want to share with you five principles for the formation of its self-esteem: The resilience. This principle consists of the capacity of the human being to grow, to mature, and to develop the logic of the life. That is to say, if it father or the mother were or is alcoholic; it son assimilates this situation because he does not want to live. Therefore he develops emotional defenses not to be just as his parents, and looks for forms of how evading the situation. Although you have not had the best education or the best example in his parents; that does not matter when you determine to be a success person. The assertiveness: It implies to recognize, to name the feelings, to express them, to make decisions, and to act without attacking to the others.

To act consciously that all fact brings a consequence. The assertive person feels frees to communicate her feelings. The nonassertive communication exposes to the psychological control to the others. There are people we know who them by its quality manipulation and sadly there are many salesmen who far from being good persuading its clients; they are good manipulating the clients, the sales realised with manipulation schemes are those that the same client cancels in next the 24 hours. He is assertive in his communication, and surely you will manage to create clients of by life in his race like salesman. The values: These constitute the structure of the thought, the character, and the personality of the people.

The professional salesman is a impregnated person of values. The values fortify the profit of specific goals. The salesman with values creates a firm commitment before itself, and to the group that belongs. You are a salesman where the values and principles are based on the service the client, and I guarantee to him that their clients will be their better friendly.

The Relevance Of The Industry Of The Civil Construction For The Economy Of Brazil

A very important area of the Brazilian and highly sensible economy to the variations of the economic activities is the sector of the civil construction. Beyond being absorvedor of hand of less qualified workmanship also it absorbs hand of workmanship of highly qualified people as the responsible engineers, architects and other professionals for the elaboration and execution of gigantic workmanships spread by all the country. Around of this area a responsible industry for the manufacture of the most diverse types of products exists all that are basic for the conclusion of construction projects, since the construction of a simple house until a great highway or railroad, the construction materials. In a recent publication, the IBGE (Brazilian Institute of Geography and Statistics) presented excellent and sufficiently enlightening information regarding this branch of our economy. In its three areas, construction properly said, incorporation and services, the branch of civil construction invoiced in 2009 the value of 199,5 billion Reals.

Of this value, 44.1% are referring the public works, corresponding the 85,5 billion Reals. The 63,74 a thousand existing companies in that year used 2,05 million people who had cost to the companies 48,3 billion Reals, corresponding 30.3% of the total costs of the companies of the branch. The value of the expenses with wages and other types of incomes of the employees had been 31,45 billion Reals. Valley to observe that in that year the average wage of the branch of the construction was of R$ 1,196, 00. This area beyond very being influenced by the investments of the government and the construction of public works of great magnitude also is very influenced by the credit system, notadamente the movable credit. For example, in 2009 the credit of the matching-fund saving account was responsible for R$ 34 billion for the civil construction and of the Siking fund For Time of Servio (FGTS) they had come more R$ 16 billion.

Analysis Of The Break-even Point Tributary In An Industry Of Confections Of The Extreme Catarinense West

The tax burden in Brazil reached in 2007 36.08% of the national GIP, demonstrandocrescimentoem relation to the year immediately previous epossvel increase for perodosfuturos. The tributes consume great part of prescriptions gotten for the organizations. Oobjetivo of this study is the planning tributary, using itself of the Point of EquilbrioTributrio, enters regimes of taxation of the Real Profit and Profit Presumed, for the referidoplanejamento. Tributary meets through the Break-even point, the moment where aopopelo regimen of taxation of the Profit Real or LucroPresumido, results in valorde tax burden exactly for the company in question. Nomomento is evidenced that for PIS and COFINS where the costs and passveis expenses of credit to reach 60.54054% of the receitaoperacional, the value due for the tributes in question will be the same.

Analyzing IRPJ eCSLL, the value due for both tributes will present same load would tax, when oresultado before CSLL and IRPJ reaching 9.50% of the operational prescription. They momentoem from it that company to know when regimes of taxation Real Profit and same Presumidoproduzem Profit tax burden, for its invoicing, will be able to verify if the escolharealizada one was most advantageous considering the responsibility tributary, and associate to good oramentoparao future, will obtain to opt pelatributao that provides cargatributria minor to it. Oestudo was become fullfilled in an industry of confections, located in the extreme catarinense west, being the data collected for the analysis of the Break-even point Tributary, together contabilidade of the company. One proves in this study the forms of taxation contained effective nalegislao in Brazil, with approach for the Real Profit and Profit Vain. Observe analysis of the Point of EquilbrioTributrio, that the company in question, possuivantagem in the form of taxation for the Real Profit.