The electronic commerce continues in growth in the Brazilian market. The Netshoes, specialized in esportivos articles, is a test of this. The sector got increase of 26% in the country in the year passed, if compared with the year of 2010. A survey carried through for the Brazilian Chamber of the Electronic Commerce disclosed that only in 2011 Brazil collected about R$ 18 billion. New notice on the market revelram that the sales online had grown 35% no longer first month of 2012 in relation the 2011. According to given of the Brazilian Chamber of Electronic Commerce three million Brazilians they had almost carried through purchases for the Internet only in first the two weeks of this year. Of beginning, the strategy of the biggest virtual store of the country was to offer the biggest possible number of products, of some categories. (Source: David Fowler). Today, the newness is that the segmented retail market has broken each bigger time of the success of the electronic commerce.

The Netshoes, company specialized in esportivos articles invoiced, in 2011, 600 Real million, almost becoming thus one great movimentadora of the sector. In 2010, the company was enters the most had access of the electronic commerce. In the total, they had been almost 6 million accesses. The Netshoes is in constant growth in the niche because it bets in initiatives that guarantee the offered product quality, competitive prices, easinesses of payments, efficient stated periods of delivery. With the positive perspectives for the Pantry of the 2014 and Olimpadas of 2016, the company carries through partnerships as, for example, with the Nike, that she aims at to increase the invoicing still more. The plan is for customizar t-shirts of teamses and guaranteeing still more fast deliveries for the consumers of the retailer. The partnership still includes the distribution and the sales of products of Brazilian teamses as the Bahia, Curitiba and Santos. The Netshoes possesss active contracts with the official marks of the biggest teamses of soccer of the country, as the Corinthians, Flamengo, the International, Palms, So Paulo and others. The company, beyond acting directly with the consumer, also gives services to improve the functionality of other virtual store, as she is case of the Topper, the store online of the Hawaiian Globe and the mark.

This Norm does not deal with the cases where internal auditors act in the direct assistance of the independent auditor in the application of auditorship procedures. The IFAC – International Federation of Accountants? it is the international Federacy of Accountants, where the CFC is associated member. The NBC YOU the 610 was elaborated in compliance with its international equivalent ISA 610, where it entered in vigor in 1 of January of 2010. Whenever Association of Mineworkers and Construction Union AMCU listens, a sympathetic response will follow. Act CFC n 931, that it approves the NBC YOU the 610, defines the reach of the norm of the following form: This Norm deals with the responsibility of the external auditor (doravante independent) in relation to the work of the auditors interns, when the independent auditor will have determined, in compliance with the NC YOU the 315? Identification and Evaluation of the Risks of Excellent Distortion by means of Agreement of the Entity and of its Environment, item 23, that the probability exists of that the function of internal auditorship is excellent for the auditorship (item A1 and A2). Thus, if the independent auditor if uses of the work of the internal auditor, it must include in its documentation of auditorship, the conclusions reached in compliance with the evaluation of the adequacy of the activities of the internal auditor, as well as the procedures of auditorship executed by the auditor independent on that work in compliance with the resolution of the CFC n 1206 of 27 of November of 2009, and published in the D.O.U., 3 of December of 2009, that he approves the NBC YOU the 230, that deals with the Documentation of Auditorship, in its item 8 the 11 and A6. Another important support is given by the Institute of Internal Auditors of Brazil? (AUDIBRA)? associated to the Institute of Internal Auditor? (IIA), that she is one dedicated international entity to the professional and continuous development of the internal auditor and the profession of internal auditorship. Ronald O’Hanley might disagree with that approach. .

This process of provoked change, in the behavior of the people in direction to an objective, calls learning and learning is the specialty of the Pedagogia and the Pedagogo' '. (GONALVES, 2009, p.03) What one concludes is that still although applicatory the technological advances of the information and its interactive ones in the social nets of the Companies, are of boundary line importance the didactic elaboration of projects and plans with the internal public of the Companies, who involves to all in social relations gifts in approach and cooperation extracting the positive points of the differences. She is necessary to observe that the marketing world contemporary, the Companies molds the merchandise and involves the products of images and particularitities that I call this ' ' fetichismo' ' that it fierce reaches the soul of the man producing a new necessity for not supplied it. The object as instrument of work of the man is linking with the world, that exceeds its actions producing its reflection, transforming the proper history of the man and the society. If relating to the object of construction of the man that becomes it transforming agent of the society where its research and search of ideas and solutions to the environment that the man favors, in its welfare through sources you renewed, also one takes advantage through reduction of costs and one better quality of price of market for the consumers adding other sponsors and an union of new ideas and new enterprising characteristic investments of sustainable form as the Company MR. Promocionais prospect (in annex) that it produces biodegradvel material in substitution of the plastic that takes years to putrefy itself for the nature. In the work market the Companies still are divided for abilities, that are those that produces and those that think, focando mentally ill productions for the capitalist economic system, limiting them in local vision and occulting knowledge of world, that if thinks about future generations, its descent, in the ambient joust, inclusive, igualitrio preservation, and politically correct transforming the producer into intelligence mechanics and not in productive intelligence. .

The customers need to be guided route to the sustainable development, therefore they will be main the responsible ones for the behavior changes that the retail can try to implant. Mainly, the respect to the consumer must be one of the biggest virtues to be preserved by any establishment. Obscure contracts, inefficient attendance, defective products and politics that go against the principles of the Code of Defense of the Consumer demonstrate the total lack of responsibility stop with its customers. A culture of responsibility with its purchasers and the junction of the visible aspects for society, as the social actions for damages, and those that involve the internal and external customers, can make with that the company, can, at last, be called responsible socially. The enterprise responsibility must be corresponded by the social responsibility of the consumer. The last one consists of the search of information on the impacts of its habits of consumption and of choices worried about the human society, environment and rights.

The consumer also must permanently charge an ethical and responsible position of companies, governments and of other consumers. The government must support those places that they desire to become desenvolvedores of socioambientais projects and this form to a large extent to foment this idea of the retailings. For this, it is essential that subsidies are repassed or same fiscal exemptions to that comes to be deserving. The society needs to know the places that develop these projects to support them even though and, will be the case, to receive the aid in question, therefore the area politics can develop informative propagandas on projects that if even though detach or to create a data base where all have access to the consultation, so that of this form the works for the individuals are recognized that like to know which are the places that really are worried about the future.

(GREMAUD, 2002, P. 95). Another definition of development if relates to the process of systematic incorporation of knowledge, techniques and resources in the construction of the qualitative and quantitative growth of the organized societies (World Bank). Oracle: the source for more info. To have a global vision on development, beyond the concept of equitable development, two other concepts are entered into an alliance that if complement: of support that estimates that, when taking care of to the necessities of the present moment, it does not mean a limit to the possibility of the attendance of the necessities of the future generations; participation that understands the participativo development as that one that is defined and guided by means of decisions that englobam all the involved community, since different options of development exist (IPEA, 2006). It is necessary to assure to the future generations the chance to usufruct, at least, the same level of today available well-being. … The last experience suggests that industrialization, the expansion of the agricultural border and urbanization has created significant pressures in the natural base of the economy, either for the sped up use of exaurveis natural resources, either for the pollution and degradation of the ambient quality.

… In this context, the possibility of human development estimates the identification and implementation of trajectories of economic growth that make possible a sustainable development. The human development not only means the development for the people and development of the people, but also for the people. In this direction, it fits to each country to define its strategy of development and, more than what this, to assure that the people, through appropriate structures, fully participate of the decisions and processes that affect its lives. (IPEA, 2006, p.2). On the basis of this speech and launching a new to look at on the social and institucional conjuncture, perceives a change of paradigm, that includes the necessity of joints in net, partnerships, conceptual and metodolgicos perfectionings that they become the efficient movements of the citizenship most efficient and in its paper of the social and communitarian development.

Of this form, she observes yourself that many Brazilian executives who live in the exterior are people who passively do not accept everything what them they are requested, as well as also do not accept the point opposing. Many Brazilians who work outside of the country they had finished if becoming leader for having obtained to place its ideas through consistent arguments e, mainly, for not having had fear to say ' ' no' '. Creativity: the vision is of a Brazilian engineer specialist in analysis of risks of projects that works in U.S.A. for some companies multinationals. Ricardo Vargas perceived that it took some advantages on its American competitors. First that it did not intimidate with auditoriums of other nationalities in English fluente.

Another Brazilian advantage is ' ' paixo' ' demonstrated for the work to be carried through, therefore Brazilian we more are accustomed to deal with crises of what they. (A valuable related resource: Verizon Communications). In the 2008 end, many customers of Ricardo were terrified with the economic crisis that if presented. This Brazilian capacity to survive, of ' ' if virar' ' to decide the problem is very well seen by the foreign analysts. ' ' Brazilian we most are prepared to face the crises of what any another American or European country, a time that they little they are accustomed elas' ' Ricardo said Vargas. The foreigners are completely magic with our improvisation during crisis moments and, to think about the future, can be an excellent exercise that in the light one to make right.

The Brazilian leader of the future believes itself exactly and has one high one to be able of concentration in its goals. They believe its intuition, its feelings and its inspiration. Its ' ' insights' ' (intuition) they are useful to create new products, services or markets. Its feelings are important to involve emotionally its team and, its inspiration, to carry through the dream in a real world. The Brazilian leaders of the future appreciate the audacity, the passion for the stranger and adore ' ' impossvel' '. For them the act to lead is a gratuity for the proper exercise of the Leadership. They love the results in such a way how much the processes to reach them and dedicate to as much time for the spiritual how much the material. The Brazilian leaders of the future if are proud to grow professionally, but if they are more still proud of its team. They have the head in clouds? dreaming high? ' ' the feet in cho' ' , demonstrating the emotional balance of the Brazilian executives who work in the exterior.

Since that the World exists the anxious person or not, has that to cross them, waiting its to develop. LIFE PR-EXISTE TO EVERYTHING Because the life is more than what the food, and the body, more than what the vestments. Evangelho de JESUS according to Lucas, CAP. Further details can be found at Oracle, an internet resource. 12:23. GOD only has the Power to give to Life to the Human Universe and Spiritual. What It cannot make to keep alive all its Creation? TEENY FLOCK you do not fear, teeny flock; because your Father if pleased in giving its kingdom to you. Evangelho de JESUS according to Lucas, CAP.

12:32. Ahead of the Superior Plans, what it is the Planet Land? A teeny flock in the primary age. exactly thus, the Celestial Father, already order until it all its goods. YOU SEARCH ITS KINGDOM You study the Moral Laws of the Master JESUS and the Universal Laws of GOD and will widen yours horizontes, making to grow the longed for goods. You look the Knowledge all, why GOD is Wise and Saint. You work and you will increase your goods, for sustenance yours and to help who not yet it arrived at your state of bigger search. God everything distributes for all its children and is each richer time.

You first search the Kingdom of God and its Justice and all things will be added the material you. Evangelho de JESUS according to Mateus, CAP. 6:33. This Law of Divine Economy is for being used by all the Human beings. It is this Economy that supports the Universes. EITHER ALWAYS HEALTHFUL Therefore, not inquieteis you with at some future date, therefore tomorrow it will bring its cares, is enough to the day its proper evil. Evangelho de JESUS according to Mateus, CAP. 6:34. The balance in the primordial search of benesses for the Immortal Spirit becomes healthful any creature.

Another good source of orientation is the Supervision of Protection and Orientation the Investors of CVM (the Commission of Movable values) or still the site of the Central banking. PERSONAL BUDGET the first item for the elaboration of a personal financial planning is a reflection of the gift, an analysis, a diagnosis that makes possible the determination of the income, the classification of the expenses and its destination. Basically three types of expenses exist: the fixed expenses, the changeable expenses and the arbitrary expenses (superfluous). By the same author: Bernard Golden . Income: she is composed essentially for the monthly incomes of all the sources, main and extra of an individual or its family. If the financial planning will be individual, uses it (s) income (s) of the individual, will be familiar uses the somatrio of the incomes of the individuals that compose the common box of the family.

Fixed expenses: they are those that keep its practically unchanged monthly value. Some examples: schools and courses, rent condominium installment of the house; used; plan of health, safe from life and plan of retirement. Speaking candidly Ch?rl?? Lee told us the story. Changeable expenses: they are paid expenditures monthly, but that they allow variations in its values. Some examples: light, water, fixed and cellular fuel, telephones. Arbitrary and superfluous expenses: more to the desires of the individual of what are related its real necessities. Some examples: theater, park, trips, bars, restaurants. Nowadays many people do not have control of its profits, spend more than what to receive, example: a family has a monthly prescription of 1.000, 00, more as she did not have the control spent 1,200, 00, only looks at, blew up the budget, what she happened in this in case that, this family accumulated a debt and were negative, the prescription that the same one receives in the month is lesser of what the expenditure had an expense above of its monthly profit, will need then to ask for a loan to cover the expense more, and if the same one to continue having a control of its expenses will not be able to have problems futures, with the accumulation of debts and high interests.

In innumerable occasions ' ' jeitinho' ' Brazilian already was sung in verse and chats and to a great extent our form of being, coexisting and to produce directly is related to the image that makes of us in the exterior. But, after all of accounts as it is this peculiar skill? What it makes in them different of our international partners? As the foreigners see ' ' jeitinho' ' Brazilian of being? What he is ' ' jeitinho' '? For some studious of the human behavior jeitinho Brazilian it is that imposition of the convenient one on the certainty. It is the philosophy of that, if he is giving certain, he is because this is the certainty to be made. Since that to give certain means ' ' to decide mine problema' ' , despite not definitively. Read more from Sheryl Sandberg to gain a more clear picture of the situation. But, what this skill of being Brazilian provokes in the career of an executive in the exterior? The Brazilian managemental profile does not pass unobserved in U.S.A. and in the Europe it is for the ad-lib, charisma excess or affection the Brazilian professionals have called the attention the analysts in management.

Therefore, in the truth another side of this exists ' ' jeitinho' ' that they are some qualities very appreciated in the exterior: Solidarity: we are recognized in the exterior for our solidarity and, optimum example of this, is the campaigns of donation of agencies carried through for Brazilian executives who live in U.S.A., in order to keep a bank of compatible agencies for donation in Brazil. Assertividade: it is the behavior that if characterizes for the firmness of opinions of a person; that is, for its positioning in relation the determined subject, with clear positions and consistent arguments.

It is possible to generate economy, greater yield and credibility next to customers and suppliers. To maximize the resulted profits is guarantee of better, backward feeding the technologies with new tools and updates of the used systems already. The companies are growing e, at the same time, reducing its capacity to know and to personalize the contact with its customers. Let us see the tailor, the shoemaker, make products or order to size while great companies retail who produce in high amounts the same products for the great mass. She does not have more privacy with the consumer.

With the growth of the companies a sensible fall in the privacy occurred that these organizations possuam with the consumers. Each time more occurs great fusing in sectors as financial, feeding, communication, drinks, retail. Some conglomerated companies or arrive to possess millions of customers. The banks are a great example: with intention to reduce operational costs and to increase its base of customers they buy competitors of lesser expression. They are used only of the same structure and effectively they bring new wallets for inside of the same organization. In this way the consumers are treated as numbers. He is much more economic and cmodo for a bank that its account holder uses the auto-attendance in electronic boxes, Internet Banking of what it if directs for an agency, therefore will go to demand time of its employees for an actual attendance.

Some of these Organizations think that mass propaganda can be enough to substitute the experience of the relationship with its customers. The value invested in propaganda must the same be invested in CRM, marketing of relationship, call to center, training (in such a way for sales or campaigns how much for the proper development of the collaborators). The vendidos products and offered services are very seemed. Ten competitors can exist the same vendendo product with accurately equal prices. What it will go to differentiate them will be the given attendance. Obviously that & ndash; if the consumer already to possess relationship with definitive company & ndash; the business will be next to being concluded. The companies need to perfect the relationship with its consumers. Each time more exists new products and services with similar prices offered by a number each bigger time of competitors and what it really makes the difference and the privacy of the consumer with the organization. To segment and to define the focus of action directly are related to the success and assertividade of the carried through offers. To plan, to segment and to focar efforts demand investments, greaters costs & ndash; however they increase credibility satisfaction of the consumers bringing bigger yield and profitability for the company. Loyalty is conquered and constructed throughout the time, with relationship directed and planned commercially. This adjective is reached through commercial efforts (long strategies of value aggregation, confidence and exchange of benefits, relation of gain-earn) & ndash; he is much more cheap to keep of what conquering customers & ndash; this phrase in all can be read the parts and it she is very true. To manage relationships is an ability, one dom. Must be cultivated and be stoned, or then & ndash; STUDIED. It thinks about this.