The Human Capital

Guaranteeing a bigger enrollment for this process and catching in the work market the necessary talentos the optimum development and ties the improvement of the activities related negotiates to it of the company. METHODOLOGY the methodology used here is the bibliographical research, where we deepen more in the conscription techniques and election, knowing a little more than this substructure of human resources, that reflects in the market a great impact, interacting with this through the vacant in opened in the organization. CONCLUSION Demonstrated the concepts above we can conclude that the conscription and election, when used of dynamic and adaptable form, if it becomes a tool of captation of talentos that will contribute very in for the growth and the improvement of the organization. To mount a professional profile in accordance with the area where the vacant this in open, to know of gerndia form the function and its specifications, to divulge the vacant in accordance with established and a good filter in the election of people is the main tool that the R& S the organization has in its hands to catch in the work market the adequate professional. It is also, very important that the professional if identifies with the values and the culture of the organization, in order to make familiar itself better to the objectives, the culture and the organizacional climate; When the selecting is worried about this point importantissimo even for the retention of talentos, turn to ouver if it minimizes, preventing unnecessary costs.


In this north, Whaler (1976 P. 16), understands that the search for the codification of the Brazilian Tax law if justified for the intention to unify the substance tax of federal scope, state and municipal, since we had in Brazil a legislation colidente in these three levels. Internal revenue code was created then, instituted in 25/10/1966 through referring law 5172 and to the subject, explicit Martins (1993, P. 23), describing that the Code was divided in two books, the first one on the constitutional system, defining tribute, explicitando the species taxes, taking care of of immunities, obligatory loan, conforming the taxes, taxes and special asessment, indicating all the federal, state and municipal taxes, only not making it in relation to the Tax property of automachine vehicles – IPVA, created later. The Decree-laws n 406 and 834 had come, later, to introduce modifications, giving new drawing to the Service occupation tax – ISS and to the Tax on circulation of merchandises and services – ICMS.

As Gandra (1996, P. 24), … for the Code is had that was absolutely sculptured the principle by which to the contributor everything is allowed, done exception what the law express to forbid or to place as imposition. To the tributante power nothing seno is allowed, what it will be in the law. Later, Constitutional Emendation n 18/65 was incorporated the Constitution of 1967, starting to constitute its Chapter V, understanding arts 18 the 28, under the heading ' ' Of the System Tributary. The Federal Constitution of 1988 with some alterations and innovations, passed to regulate it the System National Tributary, in Chapter I of Heading VI, which deals with to the Taxation and the Budget. This chapter was divided in six parts, five I contend tax law norms and one I contend norms of financial right. The first part was dedicated to the general principles, that are: the beginning of the species taxes, the complementary law and the tax-paying ability.


To be able to evaluate and to revise the strategies, the directors need great amount of information. They must be criticized and be analyzed the information that give support to the strategy. He must have precaution for strategies mainly said as ' ' without riscos' ' , however, (I agree to the author) the simple creation of an Advice of Administration is not enough to guarantee that the familiar company is adopting good practical of Corporative Governana, therefore the good corporative governana has a price, that is, how much bigger the transparency, greater are the risk that if runs in the spreading, for example, of the fragilities of the internal controls or even though of the strategical planning, becoming the corporation most vulnerable the attacks. The authors focam in the adequacidade of code IBGC to the familiar company, where the triad Family X patrimony X society, must also be covered in the familiar companies and the responsibility biggest is of the advice of administration of these. In all familiar company analyzed by the research, had been identified premises directed toward the equity sense? fairness between all the members, respecting itself the participation, disclosure? transparency? accountings, accountability responsibility and compliance of the governana.

I think that as suggestion for familiar company the estruturao of familiar advice and advice of the society would complement the administration advice. The first one would have the mission to function as one frum of dialogues and action the questions of familiar interests, conflicts expectations personal, ethical growth at last familiar subjects and aspects of the expectations of the family in relation to the society that can have impact on the proper family, the property and the management. As as frum that it represents and it manages the interests of the controlling group in the management of the capital, but societrias participation, evaluation of the managers in the strategies corporative, through the approval of the plan strategical. To approve lines of direction, to choose the administration advice, to evaluate financial the economic performance and financial demonstrations. finally the Advice of administration in the protection mission and maximizao of the return of the investment of the shareholders adding value to the enterprise. Watching over for the observance of the values beliefs and intentions of the shareholders in the activities of the similar company of whom the interest of the company always prevails. Webliografia: Analyzing the profile of familiar company BORBA Alonso – FERNANDEZ Enrique Montserrat – the Future of Its Business? Familiar companies – WAGNER SIQUEIRA – the Familiar Company – President of the CRA-RJ and currently is Secretary of Administration of the City hall of the River Area Familiar Company? Sebrae – RODRIGUES Douglas – Articles published in the site: VALUE periodical? notebook D1