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. 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. Contact information is here: Bizzi & Partners. 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. 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.

Market Strategy

Better to use to advantage the strategies, we must develop what it can be known as strategical attitude. It is the way as the person if door ahead surrounding it in which he is inserted. If to focarmos the organizations as surrounding where if they practise the strategies, we will see that all part of the choice of the same ones. The leaders must assure that the strategies well are not only chosen as well as, are executed by all the members of the organization. In such a way, for the choice of the strategies, the people must opt to those that reach the main objectives effectively and that they raise the ability essential of the organization to the point to create a competitive differential perceived by the suppliers, customers and mainly for the competitors. The option for the future strategy must leave of the identification of the current strategy, what it requires in part, to a strategical position, and another one, to the knowledge of the tipologia most common used to identify it. The known types most common and of strategies are offensive and the defensive. These strategies are used in accordance with the behavior of the competition, leading in consideration the potential of its leaders.

A type of strategy exists known as neutrality strategy that even so possesss significant difference with excessively, it is not cited. In the neutrality strategy the organizations simply ignore the behavior of the competition and continue acting as if they were only in the market. The neutrality strategy can be passive or active the passive strategy is that one where the organization does not possess clear objectives and its development happens for an accidental action of the nature. Its leaders do not have conscience of the direction to be taken and consequently they do not know to guide led its. Normally the leaders do not have domain of the variety of tools that can be used for the reach of the success and look for to base in the practical experience of the internal processes the organization.


In accordance with the Resolution of the COFEN? 191/96, for the execution of the nursing notation are necessary to the attention for some details, such as: To verify heading of the printed matter; it must be made in schedule and not in turn; the patient term or customer does not have to be used, in view of that the notation leaf is individual; it must at the beginning be made of the planto and be complemented during this; the letter of who carries through the notation must be legible so that it can be understood by who it reads; it must follow a cefalocaudal sequence; when &#039 will have errors to use the terms; ' digo' ' , ' ' correo' ' never ortogrficos correctors; to use only standardized acronyms and to the end of each notation must contain stamp, signature and number of the COREN of the professional carried through who it. Thus Possari (2005, p.139), warns that ' ' the more conscience the employee will have on the purpose of the nursing registers, plus it will make with wealth of content and cuidados' ' , benefiting each patient and contributing for a service of qualidade' '. 9 In this way Possari (2005, p.139), affirms: The legislation foresees that it is to have of the nursing team to keep an notation of perfect form, as well as incumbency the all personal one of nursing of the necessity to write down in the handbook of the patient all the activities of the nursing assistance. Had to these reasons the notations they must follow a normative one, taking in consideration its legal and ethical aspects, therefore the register in handbook it is part of the legal obligations of the nursing, having any error to be corrected in accordance with the norms of the institution, therefore these registers can serve as determinative facilitadores and in cases judicial.