Month: May 2012

The quality still was on the influence of the classic paradigm, whose emphasis was the production and the concern was with the statistical control of the quality. The competitive advantage between the companies was centered in the internal efficiency of its productive process, that is, by vol. of the production. Words as quality, marketing and customer, rare were concerns of the organizations. Still according to Cavalcantes (1997, p.64), in 1956 Feigenbaum it considered the concept ' ' Control of the Total&#039 Quality; ' TQC (abbreviation in English).

For it, to obtain an efficient control of the quality demands that if he starts for the project of the product and alone finishes when this will be at the hands of the customer principle is that quality is a work of all. In accordance with Snows (1999, p.5) the evolution of the Statistical Control of the Process? CEP for the TQC, was one of the most important unfoldings of the function of the quality. The recognition on that the final product quality depends on the quality with that the critical processes that give origin to it, since the election of the suppliers until its expedition are lead all, led to the agreement of that the adjusted control of all these processes could only assure the conformity of the product to its specifications. The following step was to recognize the one necessity ' ' System of Gesto' ' to assure the conformity of the 0 variable of all the processes on which the product depends. In this way, in the decade of 70, had been launched the bases for the implementation of the concepts of Management of the Total Quality? TQM (in English). For Juran, in Cavalcantes (1997, p.71), TQC is a concept that was extended, starting with statistical concepts and arriving today to be understood as an administration model. As Cavalcantes (1997, p.70), was only at the beginning of years 80 that the interest for the quality of the services and the human behavior appeared.

In accordance with Abbad and Zerbini (2005, apud PANCERI 2007), many companies expend high investments in the creation and maintenance of training programs, development and education (TD& E), however these do not take care of the necessities of the companies, in function of inadequate surveys of necessity. So that the results of the programs of TD& is efficient and efficient, it is basic that they are submitted to an evaluation. The evaluation consists of a collection method of data, in order to verify them, in what it refers to the adequacy of the information to the pertinent criteria of the definite target (PANCERI, 2007). In accordance with I castrate (1999, apud PANCERI 2007, P. 27) the research in the evaluation of the programs of TD& is organized in 7 categories: 1.Avaliao of the necessities: line characterized for the diagnosis of necessities in three levels, organizacional, of tasks and staff; 2.Projeto of Training: the main concerns of this line of research are of technological character and related the establishment of instrucionais objectives, choices of education strategies, methods and practical techniques of training, relations concerning relations I cost benefit; 3.Caractersticas of the Clientele: it investigates the relationship between personal characteristics of the clientele and the effectiveness of instrucionais events, in terms of learning, reaction and transference; 4.Mtodos of Training: if it characterizes for the evaluation of effectiveness of the employed methods; 5.Contextos of Training: it investigates the relationship between contextual external factors and the effectiveness of training programs; 6.Treinamento of Specific Clienteles: if they worry in producing and validating technologies of training and managemental development; 7.Validao and Evaluation of Training: it collects systematics of descriptive and valorativas information necessary to become efficient the related decisions the election, adoption, valuation and modification of some instrucionais activities. 3 RELATION BETWEEN CORPORATIVE EDUCATION AND the CONCEPT DE TD& the programs of development and qualification are observed, for the participants, as an ascension possibility the best positions in the future, beyond allowing that the professionals are recycled, generating in consequence of this an improvement in the performance for the execution of its functions.

Much is argued with regard to this question, however it lacks to join these information in an only material. Considering such affirmation, one searchs to answer to the following questioning: Amongst innumerable tributes in the spheres municipal, state and federal, which the incident federal tributes on the legal services of companies optionees for the profit vain? 1.2 OBJECTIVES This study aim at to take care of to the general objective and the specific objectives, to follow discriminated. 1.2.1 General objective To demonstrate which is the incident federal tributes on the legal services given by companies optionees for the profit vain. 1.2.2 Specific objectives) To present the basic concepts concerning the federal tributes as well as its legal treatments in the system Brazilian tributary; b) Elencar the purpose of each tributes in relation to the accomplishment of the prescription, in view of the principles and guarantees printed in the Great Letter; c) To verify aliquot and the forms of calculations of the incident federal tributes on the legal services of companies optionees for the profit vain. 1,3 JUSTIFICATION With the change of the legal system Brazilian, appears problematic of the high tax burden, being a factor not the enterprise economy.

In this context, new ideas appear, which open space for the quarrel of the routes to be followed for the system tributary, implying in the comment of new conceptions concerning its application. Ahead of such picture, the flexibilizao for the justification of tributes is said necessary, that corresponds to the social expectations of the accomplishment of the enterprise success, a time that is common managers to pay its tributes and to be unaware of them, without knowing, many times, which the social function. With effect, the choice of the subject if gave for the interest in future performance in the accounting area tax and enterprise economy. It is longed for, with the considered work, to give to the adequate relevance of the subject, reaching necessary quality and depth for the effective contribution and desmistificao, making possible the reflection concerning the old paradigms.