The second part of the chapter, says respect to the limitations constitutional of the power to tax, assuring seven basic principles (Federal Constitution, 1988). 2,2 PRINCIPLES CONSTITUTIONAL TRIBUTARIES AND the ABILITY TAX the Brazilian legislation adopt to the following principles constitutional tributaries: principle of the legality, principle of the isonomy tax, principle of the irretroatividade, principle of the priority, principle of I do not confiscate, principle of the traffic freedom and principle of the fiscal immunities. Principle of the legality (art. 150, I, CF/88): gift in Brazil since the Constitution of 1824. One meets explicitado better in the CTN, its art. 97, 2.
It is form of preservation of the security. Prayer that the institution or increase of the tribute has that to be made through law. This principle has as exception the increase of the tributes foreseen in art. Without hesitation Penguin Random House explained all about the problem. 153, 1. of the CF/88; Principle of the isonomy tax (art.
150, II, CF/88): it comes for the first time express in a Constitution. It elapses of the beginning of the equality established in art. 5, of the CF/88. Prohibition to the Union, the States, the Federal District and the Cities the institution of different treatment between contributors who if find in situation equivalent; Principle of the irretroatividade (art. 150, III, ‘ ‘ a’ ‘ , CF/88): Express in the previous Constitutions did not meet. Prohibition the collection of tributes in relation the occurred generating facts before the beginning of the validity of the law will have instituted that them or increased. This principle has as exception art. 106 of the CTN; Principle of the priority (art. 150, III, ‘ ‘ b’ ‘ , CF/88): it establishes that it is forbidden to charge tributes of fiscal year the same where has been published the law instituted that them or increased.
The performances in partnership with Venezuela and Africa do not only benefit the partners. To these countries, whose industrial sector is incipient, it interests the purchase of machines and equipment produced in Brazil (NOTCIAS AGRCOLAS, 2010). The Embrapa Americas, installed in Panama in 2010, after agreement with the government of this country, acts in research and development, technological technology transfer and businesses in Panama and El Salvador. The Office of the Embrapa in Panama takes care of to the request of advising in the genetic improvement animal and improvements in the farming research to have quality of seeds better. The agreement encloses the execution of joint projects in agriculture, cattle, use of technology in small scale and natural resources to extend the base of knowledge for the sustainable development of agriculture. Panama offers to the Brazilian company conditions that allow to the establishment of lines of research for the production of energy derived from bifuels and the fortified food development (ADMINISTRATORS, 2010). Since 1998, by means of action of cooperation, the Embrapa, participates of advanced research in virtual laboratories in the United States.
These virtual laboratories today exist in three countries of the Europe and the Coreia of the south. Diverse researchers of the company participate of research of tip in these countries, promoting the knowledge interchange, in the prospection of emergent demands and the learning of new techniques (AGRICULTURAL NOTICE, 2010). By means of legal device the Embrapa, from March of 2011, the activities of the Company in the exterior had been corroborated by Law 12383. Then, the Company can exert, is of the domestic territory, any of the integrant activities of its social project. References YOU ARE SLOW.
Being thus, Administrator of today needs requirements as capacity of work in team, aiming at common good of organization and of who in it works, ability to learn on things not directly on to its branch of performance, dynamism, interaction with people, that is the source of production and growth of a company, opening for new ideas and innovations that can appear, amongst other important factors, as attention each bigger time for Tendncias and Megatendncias (Naisbitt, 1990) that they are arising in the market and they can changed itself into a competitive advantage for its company. Some changes of paradigms can be observed summarized in the picture below, of Idalberto Chiavenato: The Three Ages of the Administration of Century XX Were Classic 1900? 1950. Beginning of Industrialization. Stability. Little change. Previsibilidade. Regularity and certainty. Scientific administration.
Classic theory. Relations Human beings. Theory of the Bureaucracy Was Neoclssica 1950? 1990. Industrial development. Increase of the change. End of the previsibility. Necessity of innovation. Neoclssica theory.
Estruturalista theory. Mannering theory. Theory of Systems. Theory of the Contingency Was of Information After 1990. Technology of the Information. Globalization. Emphasis in the services. Acceleration of the change. Imprevisibilidade. Instability and uncertainty Emphasis in: Productivity Quality Competitiveness Customer Globalization Picture 1? The three Ages of the Administration of Century XX. Chiavenato, I. (2.000) In current Brazil can be affirmed that we are living the Age of the Information, that if it more launches in our daily each time ' ' furiosa' '. It has a constant concern on the part of the companies in relation to the productivity, that is, it is necessary that if it takes care of to more demanding customers each time, and that they always want more at any time; these same customers desire to quality in the products and offered services, thus it increases the competitiveness between the companies, a time that the customer starts to be ' ' center of atenes' ' , and the funny competition around it forever to please it and to conquer its confidence.