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Gold coins increase in value both because of rising gold prices and because of the premium prices on collector items.
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Archive for April, 2012
Necessities
Abraham Maslow (American psychologist, known by the proposal hierarchy of necessities of Maslow) considered a pyramid where this pyramid lists the necessities of a human being would have to be of knowledge publishes and organizacional, no matter how hard in the companies they have administrators, accountants, psychologists whom they dominate what it says in this pyramid, this representation of maslow would have to be displayed for all them colaboradores.em this pyramid possesss a hierarchy that says. physiological necessities: that it is to eat, to sleep to make necessities fisiologias shelter and comfort no matter how hard this is simple and rustic. security necessities: this level of the pyramid is more complex therefore encloses inside since the security of our houses that is, to feel itself safe until the security of a steady fixed job in which not you it will leave in the hand in the other day. social necessities: this item speaks on the necessity of the man of if relating, to interact to possess affection to be part of a community, costuma to say that they are social necessities or of love, Necessities of esteem: the esteem has been broken in two, that is we want a recognition of the other had our capacity of adequacy and our personal recognition, we need to say stops in the same ones we are capable. auto-accomplishment necessities: this is finishes it item of the pyramid and most important it is in it that the person arrives at one serves as apprentice advanced of the life and can look at for brings and to see that everything that it made all the auto-motivation that it had served for something and in this point that it sees that everything who it made was valid the penalty, and can enjoy of the life and its auto-accomplishment. It can be perceived that the motivation goes much more beyond what compliments and affabilities, we saw that is basic part of the game of the life, this is part of academic and professional the theory of games that we trace in them before our personal life, this game that we mount in the final one calls motivation. Public Administration
In 1931 & was established the Institute of Rational Organization of the Work; ndash; IDORT, embryo of the Administration department of the Public Service & ndash; DASP, being then created the utility School that technician of administration to the United States for the accomplishment of perfectioning courses sent. When returning to the country they were absorbed by the Public Administration to act in the defense of the society of inabilitadas people and in the majority unprepared. In 1937, it was created the DASP, agency directly subordinated to the Presidency of the Republic, with the objective to deepen the administrative reform destined to organize and to rationalize the public service. The creation of the DASP aimed at to establish a greater integration enters the diverse sectors of the Public Administration, as instrument of governabilidade to execute these actions. For in such a way, it was necessary to promote the election and the perfectioning of the administrative staff by means of the adoption of the system of merit, used as the only instrument capable to diminish the injunctions between the rationality of the administration and the irrationality of the politics, that is, the advance of interests private and poltico& ndash; partisan in the occupation of the public jobs.
In the form as he was conceived, if he searched a management model that propitiated rationality and productive excellency with severity technician, impessoalidade and autonomy, as form to skirt the pressure politics, challenge this that exists until the current days. On the importance of the DASP, the 6 Edisons BARIANI, in its work: & ldquo; DASP: between the norm and fato& rdquo; , citing Branches, a great step in direction to the bureaucratization of the public service, the attempt of modernization of the country (and improvement of the administration) passed for the removel of hindrance of the arteries politics, intoxicadas for the confusion of located interests that hindered the flow of the administrative rationality. It fit, mainly, to the DASP to isolate the pressures of this teia of interests and to normatizar the rational management of the businesses of the State. In the words of WARRIOR 7 BRANCHES gave & ldquo; a true administrative revolution, such the transport of the modifications of structure and functioning that if had verified in our federal public service (Branches, 1983, p 346). However, conquanto everything became fullfilled with the intention of the improvement technique and of the biggest efficiency of the Administration, the DASP was incapable to resist the pressures politics and it cannot print to the Brazilian Public Administration, seno false measured of efficiency and it did not hinder the exaggerated growth of a bureaucratic body, badly disciplined and badly paid. Not obstante, the DASP was very important for organization of the administrative structure and the bureaucracy contained in its formality was the nascedouro of important beings as the Brazilian Institute of Geography and Statistics & ndash; IBGE, old National Institute of Statistics, the Getlio Foundation Vargas, and finally, but, not less important, the organization of the appropriation bill and consecutive sending to the House of representatives. With the politics adopted for the New State (1937 & ndash; 1945) and the publication of 8 the 592 Decree n, of 04 of August of 1938, the National Institute of Technology, the Ministry of the Work; the Commission of Metrologia; of the Nacio Astroroof
The Elimination
Thus, we cogitate of & lsquo; eluso tributria& rsquo; as being the phenomenon for which the contributor uses of fraudulent ways to prevent the subsuno of the business practised to the normative concept of the typical fact and the respective imputation of the legal effect, of constitution of the obligation tax, as foreseen in lei.& rdquo; Doctrinal divergences to the part, exist certain consent in relation to the direction of that fiscal elimination is related with economy of tributes inside of the legality, and fiscal evasion to the tax evasion/fraud. Thus, it has basic and well distinct differences between elimination and evasion. These differences the two criteria are on: chronological and the legality of the used ways. In the chronological criterion, as the proper name already says, it says respect to the time, that is, the elimination always occurs before the occurrence of the generating fact. Already in relation to the evasion, if of or after or next to the incidence hypothesis the tax. As RABBIT (1998) it describes to follow: & ldquo; The only safe criterion (to distinguish the fraud from the elimination) is to verify if the acts practised for the contributor to prevent, to delay or to reduce the payment of a tribute had been practised before or after the occurrence of the respective generating fact: in the first hypothesis, one is about elimination; in second fiscal.& is about fraud; rdquo; Thus, the credit alone arrives at the State if effectively to occur the generating fact of the operation tax. As displayed above, in case that it does not have the fact, the obligation would not exist to pay the tribute.
Still according to RABBIT, the elimination for we is not to enter in fiscal relation. The evasion is to leave it. It demands, therefore, to be inside, to have been or been able to be at some moment.