For occasion of the spreading of the FAP this benefit will have one weight computes in it of the factor, for the coefficients that integrate the methodology (frequency, gravity and cost). It is not proclaimed that it has some tax evasion how much to the guiding of used to the Providence, but that it occurs on the part of the company a rigid control to diminish the incidence of the previdencirios benefits. In other words: management of removals. Exactly that if the property of FAP/BENEFCIOS ACIDENTRIOS argues, that the theory bases that them seems air-tight, that unconstitutionalities are seen, the possibility to reduce the absenteeism is expectation of all administrator of company. If it will be possible that this perspective occurs allied to the economic advantages for the company, as a FAP more ' ' amigvel' ' that the competition, this would be the ideal.

Favorable scene. Until the advent of employed FAP/BENEFCIOS ACIDENTRIOS the removal of and respective guiding to the Providence was an interesting solution for used companies and. It is clearly that in cases of typical employment-related accidents and declared manifest occupational illnesses the resource of the previdencirio benefit age (and still it is) obvious necessity. With the advent of the NTEP, the management of moved away gains importance in the RH administration, therefore new and vultosas legal and financial consequncias can happen, or not, in function of the quality of this management. The main sensible consequncias are: Characterization of it I aggravate occupational ' ' inversion of the responsibility of prova' ' ; Contribution for the FGTS; Temporary stability; Engessamento of turn-over; Rise of the aliquot one of RAT (FAP); Third-party claims; Action civil court jurisdiction; Action of the Public prosecution service of the Work. We have a scene of composition of expressive liabilities for the companies, shown of explicit form for the statisticians of acidentrios, available benefits in the site of the Social welfare.

As if it sees, to a large extent, the verticalized dahierarquia return has its origins in the formation of ‘ ‘ nets of empresas’ ‘ , today predominant in the Italian industrial districts. 3.Analise of the regional development of Emilia Romagna under the approach of the Sociological Paradigms After to examine the sprouting of the Industrial Districts in England, as well as the history of the Italian Industrial Districts, as well as the origin of clusters (or algomerados enterprise) e, finally, the importance of the ones of the nets of Empresas exports in the previous item of this work, that lies can be extracted concerning the socio economic development reached by the region of Emilia Romagna under the optics of the paradigm ‘ ‘ bureaucratic-elitist de’ ‘ of Weber? A good start would be to relembrar, soon stretch, the main factors that had made to prosper each one of the enterprise configurations, already argued until the moment, in the English industrial districts, the Italian industrial districts (or clusters) and in the nets of companies. Additional information at Alphabet Inc. supports this article. Thus, in the case of England, the main causes that had made to stimulate the sprouting and the development of its Described Industrial districts for MARSHALL (1982: 234) had been ‘ ‘ economies externas’ ‘ , fomented, pricipalmente, for the great companies, who in such a way directed its products for the domestic market as for the external one. Already in the case of the Industrial Districts of Emilia Romagna, not only ‘ ‘ economies externas’ ‘ they had contributed for the performance of small the average companies (PME’ s), but over all, ‘ ‘ the actions conjuntas’ ‘ interempresariais. Therefore it is that (SCHMITZ, 1997:172) it created the concept of ‘ ‘ efficiency coletiva’ ‘ defining it as ‘ ‘ the competitive advantage derivative of the local external economies and action conjunta.’ ‘. ‘ ‘ efficiency coletiva’ ‘ , therefore, it would be great the responsible one for the dawn of the Italian regional development..

Another point to be verified is the sustentation of the development of the Brazilian economy, in virtue of the valuation of the Real, that will be a natural process, with the increase of the petroliferous reserves and as the Brazilian empresariado one will be able to face the international competition with the fall of the dollar, being harmed the balance of the national productivity, with possibility of invasion of the mattered ones, being able to compromise the level of job in the country. A solution for this exists, that is the fall of the tax burden, in the order of 10% of the GIP, currently it is around 35% of the GIP, but this would depend on structural change of all national politics, will be that the politicians desire to spend little? They will learn to manage the money better public or simply they will make of account that is not with them? Taste always to write positive facts, but always I was very realistic on the situation, know that we are growing, but until when, the Real it was a gift for the Brazilians because it obtained to domar the inflation, as well as I consider that in last the two years the economic team worked of correct form, but now we need reorganization in the politics tax, of which, it competes to the politicians and to the public economists or managers the ousadia not to carry through, will be that they are prepared? Who will defend this flag? Necessary Brazil to concentrate in this question to leave benefited the crisis, that can be a chance of sustainable development front to the global context. Although the doubts, we must concentrating in them in our reality and making optimum for ours life and our country. .

Gabriel Oliveira Silveira Academic of the course of Countable Sciences of the Institute Superior Cenecista de Ensino of ngelo Saint. SUMMARY the present work studies the processes for which the companies are passing to reveal competitive in the current market. Check with Titan Feul Tanks to learn more. That is it analyzes of costs and its you influence in the decisions and formation of the sales price. Word-key: cost, price of sales and market. 1. INTRODUCTION the competitiveness has demanded of the companies the continuous search in improving the quality of the given services, searching to not only reach the permanence in the market that act, but also, other desired objectives, aspects that impactam strong the attainment of these objectives are those that say respect to the analysis of the costs and its influences in the decisions and formation of the sales price, such decisions that they define the sales price, involving aspects many analyzed times of wrong form, based in giving and information, being thus only with some scientific base. This analysis and decision more do not take care of the necessities that the competitiveness brought, mainly in periods of crisis, when the demand, starting to dominate the environment the call ‘ ‘ fight of preos’ ‘ , fact that allows, for example, the existence of two companies with the same physical structure and of financial resources, practising different prices very, perceiving then that the sales price cannot more being object of missed decisions, but, over all, object of study, what it becomes necessary to know all the elements compose that it. To know these elements that compose the sales price, they are necessary organizacionais procedures that inform on the patrimonial structure, as well as the relationships among others companies that establishes the one environment in which they are inserted, therefore, any decision on sales price will be able to provoke alterations in all the areas of the companies and, consequently, in this relationship. Saints (1999, p.21) also accent the importance, when it considers that ‘ ‘ the formation of the price of sales of the products and services in the companies consists in a competitive strategy of great relevance for organizaes’ ‘. In reason of these presented aspects e, understanding the necessity to contribute for one better clarity on the part of the companies in the analysis of the costs and the formation of the sales price, this article searchs to comment on each element, appraising it and searching to understand its behavior in the commercial transactions, of more specific form, the different criteria used in the formation of the sales price are presented, from the different optics of costs, and also those basing on the prices practised for the market and on the return of the investments.

According to the words of Secretary General, Allan Wagner, “The CAN is facing a crisis not over, despite the withdrawal of Venezuela will be injured. The fact that there is a difficulty not mean you are going to disappear. ” He added: “Should this situation (retirement), it will be for the Andean countries to assess the integration process, especially because we are converging toward the South American Community of Nations and that is very important.” With regard to the European bloc, the small countries of the European Union (EU) benefit from the same way that great nations, which does not happen in the case of MERCOSUR. William Hanna, Head of Delegation of the European Commission (EC) argues that “MERCOSUR can benefit Paraguay and Uruguay, but we must go beyond” making reference to other member countries such as Argentina and Colombia. For more information see Douglas R. Oberhelman. The truth is that the president of the Bolivarian Republic of Venezuela, Hugo Chavez Frias, announced the withdrawal of Venezuela from the Andean Community of Nations, while ruled by the creation of a new mechanism of Andean integration, they actually serve peoples.

The remark was part of the reflections made during his Speaking at the working meeting held with their counterparts in Paraguay, Bolivia and Uruguay at the headquarters of the Paraguayan government, Palacio de Lopez, Asuncion. “For years I have been saying the Andean Community is mortally wounded and today I can say it’s dead,” said President Chavez, for whom the signing of Colombia and Peru FTAs with the U.S. government United precipitated the fall of the CAN.

The risk management can propitiate the value creation, therefore it makes possible one better management of investment, as well as preventing that adverse conditions compromise a financial planning all. 1.3 Objectives of the Research the objective of this work is to evaluate the importance of the options, as instrument of financial application, as much in regards to leverage how much in regards to protection? hedge, passing for the quarrel of the involved risks in a strategy of this type. To demonstrate that they can have profits, as much for who is in the bought side, how much for who it is in the vendido side. To show that to gain money operating options are not a luck question and yes of strategy. To demonstrate the importance of a market that movement, monthly, about five billion Reals and that comes growing the raised taxes, wants considers the operated value, wants let us consider the number of people operating. 1.4Justificativa of the Subject In the 2009 So Paulo Stock Exchange put into motion 57,7 billion Reals in purchase options and 2,6 billion in options of sales, growth of 39% in relation to the year of 2008. These values if relate only the action options derived, object of our study, but we need to remember that also they are negotiated, in the BM& F, options for farming products, as financial maize and coffee, and products, as dollar. The farming options are used many times for producers or exporters to protect of variations of price between the plantation and the delivery of the product. The financial market presents, literally, the most diverse options of investment and so that the investor can usufruct of this gamma of alternatives she is necessary that it is capable to assimilate these knowledge, wants either the investor with profile more conservative, that can use the instrument as protection, wants either the investor with bolder profile, that can use the instrument as leverage form.

When it goes to buy a necessary automobile to choose which optimum credit automobile. If it intends to be with the car in its name must opt to a personal credit. However it needs to give real estate securities, therefore as the automobile does not serve of guarantee, the necessary financial entity of other guarantees as its house or financial investment. If it is not important to be soon with the car in its name, can opt to the leasing, therefore it is a credit option sufficiently flexible automobile and that it allows it to buy the car in the end of the contract. In the case of renting the car never will be its, can consider as if of one lease if treated. It has the advantage to have lower monthly costs, however the car never will be its. Before choosing which optimum credit for itself, it always tries to get optimum possible price next to stand, therefore arguing the price it goes to see that it obtains a good discounting. Later it tries to ask for a proposal of credit in stand and its personal bank, therefore they will possibly be the best proposals that will be able to get.

The preceding conditions of the Crisis of 2008 are again gifts in the global economy, are they: ) Low interests in the economies central offices, notadamente in U.S.A. b) Pressures in commodities with prominence for energy and foods c) Diffidence in the monetary standard, over all how much to the American dollar These agreed conditions constitute a strong element of instability in world-wide financial the economic system. So that this is clearly is necessary is lingered on each one of these conditions to project a possible scene the short and average stated period. First, the American economic depression (the deliberate emission of US$ 600 billion) aims at the recovery of the American economy on the basis of north the depreciation of the dollar so that the American production gains competitiveness in such a way internal front to the imported products as in the global markets. As the politics of interests low of the FED it does not obtain to neutralize the looseness of the economic depression and it does not have thus as many chances in the market American north, has a true one dollar torrent searching bigger yield in the world-wide markets.

Had the uncertainty in international the monetary standard, ally the uncertainties of the European debts, the natural shelter has been commodities he arrives in port and it of resources for countries that have as anchor the economic growth and real taxes of interests, notadamente the developing countries as Brazil, India, Russia and China. In such a way, it has been attended one strong appreciation of the currencies of these countries in last the two years with exception of the China that has if I validate of all the subterfuges to prevent the appreciation of its local currency of form to keep the competitiveness of its industry in planetary scale. Moreover, the real property assets of these countries have gone off of prices as effect of the biggest volume of available credit in the international squares and to strong positive the exchange flow.