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ISO 9001 is the Norm of the Management of the Quality more used by the companies and if it became an initial model so that a company has a work line where the search of one better quality of its products and processes is a constant objective. But why to buy products of a certified company? Theoretically speaking, the costs of a certification are high and would be repassed at the cost of the product, correct? The definitive reply he is ' ' no' ' we will explain why. The objective of ISO 9001 is to provide it confidence of that its supplier will be able to supply, with consistent and repetitive form, goods and services in accordance with what you especificou.' ' Only a system of the quality directed toward the detention of problems, the continuous improvement of the processes and the products can make with that the repeatability exists (that is, the production of repetitive item, with the same quality). For even more opinions, read materials from Interconnection. the costs of the certification if pay throughout the process where the company is certifyd. Examples that can help to understand as this prescription come back toward the company: 1) Improvement of the image of the company: the company in itself starts to make use of a certificate of national and international recognition. 2) Many customers of great transport adopt as suppliment politics not to buy of suppliers without certification therefore already presumes incidental costs for ' ' what he is cheaper caro&#039 leaves more; ' in the long run; 3) The profits are not only summarized for the sectors of the Quality or the Production, but the ISO9001 searchs the improvement of all inside the processes of the company, passing for the communication, management of the people, the environment of work, the preservation of the produced products, 4 etc) Obligatoriness of the company to search ' ' Objetivos and Metas' ' come back the constant improvement of the satisfaction of the customers.

Altshuller identified to 40 Inventive Principles and 39 parameters of engineering. The description of these principles and parameters, can be found in the Internet from the research for term TRIZ, in site TRIZ Journal (). Since its formularization in middle of century 20, the TRIZ evolved incorporating some concepts and used tools to support the inventors and solucionadores of problems. Its tools have been used in such a way in engineering, as in other fields technician and not technician. 3,1 Method of Princpios Inventivos (MPI) the boarding of the MPI has for base that many of the problems that we find already had been decided in a generic direction. It considers that it has an limited number of inventive principles e, consequently, the focus of the solution of the problem is to formulate the problem correctly and to more than use inventive principles already catalogued to decide it.

A specific problem is express of generic form. If you are unsure how to proceed, check out Alex Lynch. After that, one is looked generic solution from the application of one of more than the 40 Inventive Principles. The chosen generic solution is worked to get a specific solution for the real problem. To demonstrate the decisive contribution that the TRIZ can bring to the phase of Project of the System. Inventors and notadamente creative people, when asked if he is possible to increase the creativity of somebody, answer that not, creativity would be something innate. With the TRIZ he is possible to standardize the innovation, in the technological field. Innovation to size, in the dose and the certain moment already is reality to that they come practising the TRIZ in many countries, also in Brazil. Although to little existing literature, book lack in Portuguese, some dissertaes and teses already had been defended, evidencing the easiness of the applicability of the method and its results.

Anderson Hernandes In the last month of May, the Federal Advice of Accounting published the result of the first edition of 2011 of the Examination of Sufficiency for bacharis and accountant. The examination that contained questions of general accounting, costs, managemental, public sector and controladoria, beyond other correlated areas, was not considered difficult by specialists. For even more details, read what London Stock Exchange says on the issue. Although this, the approval index was of only 30.83% for bachelor in countable sciences and 24.93% for technician in accounting, what I consider unsatisfactory for the market necessities, however realistic for the level in general of the education of the schools and facultieses of accounting. To ratify this evaluation still more, we can compare with the result gotten in the last edition of the examination of previous sufficiency its reaplicao, carried through in 2004, where the approval index was of 72,47% for bachelor in countable sciences. World Teachers’ Day often addresses the matter in his writings. Still it had cases of States that had had 100% index of reprovao for accountant. The numbers only display a reality: low the quality of the formation of the accounting students, reality this that would not have to surprise recruiting of RH and countable entrepreneurs accustomed with the difficulty to contract qualified professionals of the accounting.

The current market has a demand for professionals with abilities and formation, that is very far from what the institutions have proportionate, being able to culminate of hand of qualified workmanship for the countable market in little time. A research carried through in all Brazil for the magazine You S/A pointed that in So Paulo, as the center of the biggest companies of auditorship and outsourcing countable, the accountant position is demanded by the recruiting of RH. Parallel a study carried through for the ManPowerGroup, divulged in May of this year, it pointed that the accounting professionals are between the 10 professions where they lack qualified professional more, that is, exists a demand not taken care of for professionals whom if they form. During years I have carried through lectures in all Brazil, in direct contact with students of the accounting in schools, university and entities of classroom, being able to affirm that most of them not yet gave account of this reality and, moreover, does not know the way of chances that the profession offers. Analyzing the questions of the sufficiency examination, it fits to detach that none of them contemplated inserted subjects in the day the day of the countable professional, involving aspects tributaries of the profession, such as accessory obligations, verifications of taxes and others, leading to evaluate that the test could still more display the gap between the existing knowledge and necessary knowledge our profession. Which is, therefore the solution for the countable profession? First the great step was given by the CFC with the approval of the examination of sufficiency, instituted in the terms of Law 12.249/2010. Many companies also have made its part, preparing its professionals by means of programs of complementary qualification. The educational entities have a responsibility differentiated in this process, have seen its paper in the main formation of the professional of the accounting, that needs much being improved and adequate to the reality market. Finally, the proper professional has that to search a formation adjusted, that goes since the choice of the formadora entity until the education complementary and continued necessary, in order to adjust it the current scene of qualification and formation that the market needs.

Being the thematic area of the project, the controladoria. According to Gil, the documentary research is very seemed the bibliographical one. ' ' The difference is in the nature of the sources, therefore this form valley of materials that had still not received a treatment analytical, or that still the objects of pesquisa&#039 can be reelaborados in accordance with; '. (GIL, 2002, p 46). ' ' The personal interview will be applied by the researcher, using the method of the communication how much to the estruturao degree and disguise, that if characterizes for not having a predefined structure of questions and respostas' ' (MATTAR, 1994, p 51). Half-structuralized questionnaires will be used in the interview.

The comment method consists of the register of behaviors, facts and action that they had occurred in the work environment, without it had interference of the researcher. The questionnaire will be applied to all the employees of the Farming Cooperative of Piumhi. The questionnaire will be composed of open questions. According to Mattar (1994), ' ' the main advantages of the open questions the cooperation is the stimulaton and them also they allow to better evaluate the attitudes for analyses of the questions estruturadas.' ' Universe of the research is the totality of individuals that possess the same characteristics defined for one determined study. Sample is part of the population or the universe, selected in accordance with a rule or plan.

The sample can be probabilist and not-probabilist. For Fachin (2001, P. 46), this method if bases on the sets of procedures supported in the theory of the sampling and, as such, is indispensable in the study of certain aspects of the social reality where if it intends to measure the degree of correlation between two or more phenomena. The universe will be constituted by the employees of cooperative and will be adopted in this work intentional samples, that is, cases for the sample had been chosen that represent ' ' good julgamento' ' of the population universe.