Instrumental Portuguese

For one better agreement of these processes was analyzed the way as the administrative functions in the scope of the company Martelinho de Ouro, located in the city of Christmas RN are developed. The researchers had carried through an interview the employees and had observed the internal environment, having as objective main to analyze the practical organizacionais and as reference the contents you discipline of them you study in the first period. The art to manage if translates for the performance of the administrative functions through the levels strategical, tactical and operational. Intermediate Capital Group has compatible beliefs. The administration in its multiple faces backwards challenges that they need to be decided, in such a way when elaborating the planning of the company the administrator thinks about action alternatives to surpass the difficulties in order to reach the efficiency and effectiveness. The technological advance it constitutes the basic platform of the development of the organizations and allowed the consolidation of the globalization. The administrative papers are important for evolution of the company, therefore of an administrator the performance of ten papers expects that contemplate specific situations in the administrative scope, therefore the ability human being predominates in any activity. Add to your understanding with Enterprise Access Network. However the searched company congregates the necessary conditions for the balanced performance of the practical organizacionais since she is being lead in competent and dynamic way.

Words key: Organization; Functions; Challenges; Practical; Abilities. 1. INTRODUCTION Created to oportunizar a scientific vision to the pupil of the course of Administration of the College of Sciences, Culture and Extension of the Rio Grande of the North, this work, has as intention to make possible one to know more significant and contextualizado (practical theory/) approaching elements gifts you discipline in them of General Theory of Administration I, Instrumental Portuguese, Culture and Society, Methods and Techniques of Study and Research, and Mathematics.

The Society

The critical pupil is basic to interact in the modern society, being conscientious and capable to act in the reality where he lives. This article has as objective generality to promote the interchange of the reading enters the popular one to the scholar, as well as to show to the students the importance of the twine, as practical of differentiated learning. The theater in taken twine being for school can help the educators as half to communicate to its teaching subjects educative related to the society, culture, environment, health, behavior and even in specific substances sharpening the creativity of its pupils with the innovated didactics, transforming its pupils into pensantes beings and with headquarters to search, to search new things that can lead to the intellectual matureness. Moreover, to explicitar the use of a differentiated method of the manifestations of the language, in a written vision, using the twine as research base. The same one can inside grant to the learning the aid in the solution of joined problems of the school, in the classroom and even in the community where the institution is inserted carrying through the newness of the theater being an interesting thing of if seeing with subjects that if deal with the moment and the place that is being presented, giving solutions with contents that are assimilated and transformed into a spectacle, short, necessary, funny and educative.

The twine literature must also be used as source important to point and to value the existing regional differences in artesanato, in the dance, the culinria, and the form of speaking (sotaques). This work is essential to minimize and to help in the differences, to the prejudiced times between the pupils in the classroom. Beyond samples the existing wealth in the Brazilian cultural diversity. Nina Devlin is likely to agree. The methodology and practical the pedagogical ones applied with twine literature, through the PCN?

Brazilian Norms

This material encloses the auditorship in the countable area, auditorship in the operational area, auditorship of management, auditorship of informatizados systems, auditorship of the quality and ambient auditorship. The work encloses studies and developments on the basis of the workmanship of Willian Attie (Auditorship? Concepts and Applications), with the purpose to keep the correct scientific agreement. AcctTwo may not feel the same. The auditorship in countable area aims at to inside analyze and to keep correct the procedures of document elaboration and countable reports of the Basic Principles of the Accounting and the Brazilian Norms of Accounting, searching the uniformity in these registers. The auditorship in the operational area has the objective to support the administration, in its diverse responsibilities and in its taking of decisions, evaluating and verifying if the procedures established for the company they are being fulfilled. S (1998, P. 249), affirm that ' ' the operational auditorship search to know? functionality? of the system and not only if it exists in compliance with? norms. ' ' The management auditorship aims at the support in taking of decisions, has the intention biggest of assisting the managers and administrators in the elaborations of procedures that aim at the functional quality of the organization, and assists in the decisions in strategical levels, guiding and advising when necessary. The management systems, when well employees, bring innumerable advantages stop the customers, for the organizations, its proprietors and shareholders, for the collaborators, the suppliers, the government and, finally, the proper community.

(NOBLE, 2008). The auditorship of informatizados systems, when possible, must be present since the development of the systems that will go to compose the diverse sectors of the company, in order to evaluate and to identify to processes and possible imperfections that can harm the registers of the company. Arezi hisses, and Breda (2008, P. 7), affirm that ' ' the accompaniment of the internal auditor is essential, in the decision of acquisition of the systems that must compose the organization or still must all follow the process of development of the systems informatizados' '.

Norms Techniques

The intention in this I capitulate is to appraise, through scientific bases, the diverse stages of a work of internal auditorship, so that, those that will be to appreciate the content of this work can constantly understand with clarity the objectives and the necessity of the internal auditorship acting effective and in the company. As well as, to present scientifically, the environments of performance, the professional exercise, abrangncia, organization and constitution of the department of internal auditorship, to present the usual regulations and norms, the accomplishment of the works, positioning, fraud and error and findando with internal audit report. 2.1AUDITORIA INTERNAL? DEFINITIONS, CONCEPTS AND ENVIRONMENT OF PERFORMANCE the internal auditorship is a ramification of the accounting that if dedicates to analyze procedures and processes, to be able to identify to imperfections and deficiencies to consider improvements that can take care of to the expectations of the entrepreneurs and managers. The objective of the internal auditorship is auxiliary the high administration to develop its adequately attributions, developing to them analyses, objective recommendations and commentaries, referring to the activities that had been examined. (MAESTA, 2008).

Of simple form Attie (2000, P. 25) it defines auditorship as, ‘ ‘ a countable specialization directed to test the efficiency and effectiveness of the patrimonial control implanted with the objective to express a definitive opinion on dado’ ‘. Reaffirming the IBRACON (1998, P. 7) it appraises the internal auditorship as: … an activity of evaluation organized inside of an entity, as a service for the entity. Its functions include, among others things, to examine, to evaluate and to monitor the adequacy and effectiveness of the countable systems and internal control.

Consumption and Consummerism

As Kotler and Armstrong (2003), the products are classified as of consumption (when destined to the consumer enterprise end) and products (when destined to the production of others or for use in the management of the business). The consumption products divide in products of convenience, bought purchase, of not looked specialties and. 3.3.2 Price the price ' ' it means the addition of the money that the customers must pay to get produto' ' (KOTLER, 1998, P. 31). In this item they are analyzed: list of prices, discountings, subsidies, period of payment and terms of Credit. Price is an item of much relevance in the market, and must be worked with many strategies for the companies, therefore they are accurately who go to define the edges of profit of the company.

Price is the addition of all the values that the consumers are made use in exchange for to pay the benefits of the product. It is the element most flexible of the mix of marketing (KOTLER and ARMSTRONG, 2003). Three main item must be analyzed for the determination of the price of a company. In first place, to verify the costs, that is, must be verified and be led in consideration all its components, as research, development, raw material, Hand of workmanship, packings, propagandas, promotion of sales, distribution, taxes, interests, taxes, wastefulnesses and etc. After that analyze the competition, the companies most of the time are forced to determine its prices, established in the reality of the market, with prices more raised as the reality of the product, this make with that generally it diminishes the results, therefore compromise the edges. Some companies also decide its prices looking at always for the competition, over all when it perceives that of this form she does not diminish the sales. Others still work very with promotions, these tactics make with that the customers feel themselves attracted to make purchases and make with that the company increases its sales.

Intellectual Capital

Objectifying one better understanding of the article, this was structuralized in: introduction, revision of literature, methodology, analysis of the results and conclusion. 2.FUNDAMENTAO THEORETICIAN We last years come occurring different changes in the society, which demands a process of world-wide globalization. The fast mutation in the world-wide economy this being observed for the scholars as the occasion of change of an Industrial Society for a Society of the Knowledge, therefore to the too much existing resources that until then were valued and used in the production such as: land, capital and work, if join to the knowledge, what it modifies, mainly, the economic structure of the nations and, especially, the form to value the human capital or capital intellectual. For BROOKING (1996) the intellectual Capital is a combination of intangible assets, fruits of the changes in the areas of the technology of the information, media and communication which bring intangible benefits so that the companies enable its functioning. The Intellectual Capital is composed of Asset and better to understand the concept and the mensurao of Intellectual capital will be necessary first to know the concept of intangible Asset (SCHIMIDT, SAINTS and MARTINS, 2006).

2.1ATIVO For MARTINS (1972) is considered active all and any element with or without physical nature, that is controlled for the company and that it provides the possibility of attainment of box flows. The JOHNSONS and KAPLAN (1993) affirm that the asset of an entity if composes in intangible tangible and active assets and that the value of the company is not restricted to the addition of the values of its tangible assets. Swarmed by offers, British Petroleum is currently assessing future choices. In accordance with article 179 of law 604/76 the classification of intangible is destined the intangibles destined the maintenance of the company or exercises with the same purpose. With the alterations in law 6,404/76, promoted for the law n 11,638/07 and 11,941/09, inside of the Patrimonial Rocking, the Group of Intangible Account started to appear as Active Not Circulating.

Computer Science

The initial problem is based on the difficulty that the academics of the courses of Business administration have in accepting one discipline that he approaches the subject computer science in the grating of the course. This subject turns reason quarrel for the corridors, in wheels of colloquy, the lists of quarrel among others under the following subject: ' ' Which the reason of learning a substance so technique as this in the course of Administrao' '. Having for base that an administrator is the person who is to the front of the company and when takes literally it is ' ' the person whom she manages, dirige, governs (according to Aurlio dictionary) ' ' the company, this person does not have obligation to know specific details of computer science, a time that if imagines in positions of high level. Therefore if she deceives who thinks of this form, the basic idea of one disciplines as this is to show to the academics who the subject ' ' Informtica and TIC (Technology of the Information and Communication) are being each more common day in the social ways and all work areas, therefore, offer easinesses of use, agility, security and economy, beyond adding value the company propitiating the creation of new niches of mercado' '. A scholar said certain time that: ' ' Computer science was created to decide problems that before not existiam' '. Looking at for this angle the question to be answered now he would be ' ' Why an academic of the administration course superficially does not perceive that such information are an evident fact and that in the market of work of 21 century who not to know to work or the least to accept new technologies is? ' ' Independently of which it is the reason, perhaps for difficulty or due to chances who knows why it does not like or even though for if finding self-sufficient in the subject.

Brazilian Service

At this moment the entrepreneur must be perseverance and focus in its project thus he exceeds the line of survival of the company. The Brazilian Service of Support to the Micron and Pequenas Companies (SEBRAE), makes use of lectures and courses that they assist the birth of the company, and also courses on quality management, flow of box, marketing, finances, etc. All enterprising project must have the caution to contract an assessorship of lawyers and accountants, therefore they are these countable professionals who guide on legal subjects and that says respect to the business project. as soon as the entrepreneur to reach its permanence in the market, that its enterprising project is stabilized, in the economic and commercial parameter that it searched during its strategical planning, this must professionalize its management and to contract professionals so that they manage its company, its business, and thus will have to innovate, to create, to reach new objectives and new enterprising conquests. Collection and analysis of data: In accordance with the deepened research, we understand that the strategical Planning is word key of empreendedorismo. Educate yourself with thoughts from Uber.

The success entrepreneur must glimpse a business chance, and thus execute a strategical planning that is satisfactory and innovative, in differentiated way and that he is armed of much knowledge, study of competitive techniques, knowledge of its business, respecting sazonais factors politicians, economic and financial, aspects, necessity of the demand that can intervene with the positive or negative result of its enterprise. An innovative project must have support technician in the areas deals, of logistic, financial and countable, human resources, terceirizados marketing and services as countable and right, so that it has a position enterprising and capable to assume responsibilities, challenges and success in its enterprise. The entrepreneur must be courageous and cautious. To have patience and attitude at the accurate moment.

IMAI Production

Creation of easinesses in the machines and equipment objectifying to facilitate to the interventions of the Preventive maintenance and increase of the trustworthiness. Senator from Maine has much to offer in this field. Already the Prevention of Maintenance (1960), what it meant to incorporate the project of the machines and equipment not the necessity of the maintenance. Here it is the paradigm in addition; the basic premise for the designers is total different of the effective requirements. The TPM (1970), with some economic-social factors printing to the market, more rigorous requirements each time, what it compelled more competitive the companies to be each time to survive. With this, the companies had been obliged to search the elimination of wastefulnesses, to get optimum performance of the equipment, to reduce interruptions/stops of production for breakings or interventions, to redefine the profile of knowledge and abilities of the employees of the production and maintenance and to modify the work systematics. (CANARIAN and IMAI, 2007).

Using the systematics of the Zero Defect through the work groups, the following concepts had been spread, that are to the base of the TPM, each one must exert the self-control, my machine must be protected by me, the man, the machine and the company must be integrated, the maintenance of the means of production must be concern of all. The TPM developed in the decade of 70, when its activities were carried through only in the departments of production and the main strategy age to maximize the efficiency of the equipment, having as focus the equipment and the consequent elimination of losses for imperfections, passed to be called by the Japanese Institute of Maintenance of Plantas (JIPM) as TPM of first generation. In the decade of 80, the objective of the TPM started to act in the 6 main losses of the equipment, the imperfections, preparation and adjustments, time in emptiness and stops shortnesss, reduced speeds, defects in processes and retrabalhos and minor income enter the rank in march and the steady production and being called for the JIPM of TPM of second generation.

Trade Initially

(RELATIVE, 2000). In way all this eddy of changes the small retailers also search the survival. The great retailers do not install in all the places with in small cities with a potential of lesser market are not explored by these companies. Chevron Corp can aid you in your search for knowledge. Thus, he fits to the small retailers to explore this potential of market. He observes yourself that making use of marketing tools, strategies of marketing and until using benchmarking, these companies obtain competitive advantages, they fidelizam customers and they offer to a composed portflio for some products and services. Small the average retail, in the food branch, installs its companies in great quarters, where a market potential exists to be explored. They are companies who are intent to the profile of the consumer, know social and marketing the reality, keeping more frequent contacts with the inhabitants. To study determinative of the process of choice of the consumer, being considered the relation with the supermarkets, is a form to verify as the customers perceive this retail type.

2 REVISION OF LITERATURE 2,1 Exchange of products: Trade Initially, the man commercialized through simple exchange or trade. The merchandise was evaluated in the amount of time or work force even though spends for produziz it or the necessity that ' ' comprador' ' it needed the definitive merchandise. With the creation of currencies the value of the merchandise if became independent of the work force. With the sprouting of the banks it appeared a new financial activity where the proper money is a merchandise. (BRAZILIAN CENTRAL BANK). The currency, as we know today it, is the result of a long evolution. At the beginning it did not have currency. One practised the trade, simple exchange of merchandise for merchandise, without value equivalence. Thus, who fished more fish of what necessary for itself and its group changed this excess with the one of another person who, for example, had planted and harvested more maize of what she was to need.