The world all has if terrified with so great triviality of human beings that seem not to have no rational feeling in its minds, situations these that they even though enclose since the cruelest facts the cases irreflexveis than are taken as ' ' normais' '. This is visible in cases as: murder of children in an infantile school of China for a butcher; Brazilian solicitor (that she would have to make to be valid the law in the country) is accused to torture girl of two years; child of 4 years who stopped to smoke after whitewashing. More incredible still one of the last ones was brought for the reporters in the world, the case of a indonsio boy of 2 years who smokes 40 cigarettes per day. While many try to get rid themselves of this vice, the father of this child judges to be normal this attitude who starts when the boy had only one year and eight months. Although the innumerable campaigns against the tobaccoism, the population continues ' ' cega' ' worse is that this blindness is for option. The fact is so common in Indonesia that 25% of the children of this country, with age between 3 and 15 years, already had proved of the tobacco and 3% are dependents of this drug. We are not specialists in the subject, but she is not necessary that either to perceive that the Planet does not walk well. In countries where laws appear that try to brighten up the consumption of the cigarette, the tobacco industry has obtained to brecar all the antitabagistas processes. thus I am asking itself: it will be that the money cannot buy everything? To the times I catch myself thinking about alarming situations, has rumors of that the pharmaceutical industry, to profit, creates new illnesses and if they use to advantage of common problems of health to raise the impact as if was a new epidemic, everything with intention to fortify this industry.
Entire Brazil blew up in strikes everybody wanted in return what the inflation had led for the masters. The final event of the government of General Figueiredo was to the campaign for the Direct ones already, in 1984. A wonderful thing, in which practically the people of the entire country took part, fighting for the right to vote for president. In the last assemblies, in Rio De Janeiro and So Paulo, millions of people had been congregated. Read more from Childrens Defense Fund to gain a more clear picture of the situation. They had been the biggest manifestations of mass of our history. In the day where the Dante emendation de Oliveira, reestablishing the direct ones, was voted by the House of representatives Brasilia was in state of emergncia.acontecendo an unusual fact General Newton Cross, the horse as a desvairado Napoleo, wanted to arrest everybody yellow dress since the yellow color was the symbol of the campaign, the General chicoteava the cars that buzinavam in favor of the emendation. Worse ' happened although; ' Sim' ' to gain of 298 the 65, also with some votes of the PDS, had more lacked 22 votes for the victory in the truth if war had lost the battle more not it, therefore after this episode still it gave it stops for the new people of in the street protesting and demanding a new voting. But the cupola of the PMDB already was seting an agreement with politicians grumblers of the PDS.
Thus keeping the same old rules that had been kept, the president would be elect indirectly for the electoral College, was a scaffolding that always gave victory to the government happens that the official candidate of the PDS, Mr. Pablo Maluf was with its image total denigrated because of its linking with the podrido of the military regimen, much politicians of the PDS had perceived that he did not give for Maluf. In this period he was having a great popular mobilization the young were wanting the direct elections. . Nieman Foundation has compatible beliefs.
The names of entrevistadospara will not be cited to make jus to the ethics. Many writers such as Nieman Foundation offer more in-depth analysis. Since the Politics has been one of the ways through which he is ‘ ‘ possvel’ ‘ although to be part of the resume the speeches: without much newness, in the majority of the cases, they continued betting in the old technique of the empty promise; without nothing concrete where, as Tom, in this in case that, it were possible> who knows a daily pay-project at least What it is surprising is that in the way them ‘ ‘ grandes’ ‘ politicians met some, until very well intentioned, of good reputation; positive descriptions in the community where they live, that the legal elective proceedings had looked for to make an in agreement campaign: without purchase of votes, or making so commented mouth of ballot box in the day of the elections; which had obtained to conquer many adepts to its speeches (with certainty never the sufficient to be elect) without much necessity of old tidbits and aperitifs, which the people already, for custom, met customary to sanction with its attention, in the period of campaign politics. In the future look of the people it was possible to see already waited desire of change and conquest of its ideals, however one to step on of momentnea reality obtained to frustrate the hopeful one to look at to the future: wage improvement; condition of a worthy and proper habitation; an education of quality to the children therefore one to look at little appreciated for ‘ ‘ grandes’ ‘ ; all age changed, many times, for the elimination of the debits accumulated of the light account, that waits four years so that it could have the religada electric energy.
This limits the democracy to the direct vote, the elections, the electoral campaigns, at last to the act to vote. Taking off of the democracy concept the idea of government of the people to substitute it for government simply left the people, the exit of a citizen of the majority to assume a government function is not democracy only and when in it governs without the participation of they had chosen that it. The principle of that ' ' the born in the kingdom king but not governa' ' , if he applies very well in insufficient democratic systems in which ' ' the born in the kingdom people, but not governa' '. Continue to learn more with: Nieman Foundation. Decisions on State said democratic, needs participation of people, therefore is this majority, but when the participation if limits only the will of the governing that submit the majority and make to obey to its criteria and decisions, then has the totalitarianism installed with roupagem of democratic system. Kelsen (2000, P. 181) says that ' ' The law is the will of the governor and not it of the people, therefore this if submits to the governor without participating of its power, that for this reason, unrestricted and is endowed with an inherent trend to totalitarismo.' ' A totalitarian system does not recognize the citizen, does not create new forms of legality, but to believe to be total its action to the point to excuse you censure on the part of the people or the subjects of the totalitarian system. (Similarly see: Childrens Defense Fund). She is still an ideological humbug who promises to justice in agreement with the humanity, summarizing the ludibria totalitarianism with promises and corrupts with action. According to Hannah Arendt the totalitarian politics not accepted censorship and so little opportune the knowledge of the laws for the citizens, but promises the justice based on the desire of the population, whereas in the embroidery frames its intentions tirnicas are based on illegalities and arbitrariedades. .
Not rare, many men and women whom if they qualify to such function esmaecem the proper flag that they display coloring it with the colors of the personal vanity and of the awaken taste for flavors that it were unknown until then, before reaching a certain financial platform and social status, something that generally happens as consequence of the position that they start to occupy. This sends in them to a wise popular saying that says: ' ' Who never ate melado, when it eats is smeared! ' '. By the way, he is difficult same to equate such game of interests; the staffs or the collective ones? In all in case that valley to stand out, however, one detail important how much to the nature of the communitarian leadership. A legal representative is that one that possesss documents pointing with respect to its authority, but a legitimate representative only can be that one happened of the proper community which represents; expert of its common yearnings, the minudncias, the alive characteristics of the people who wait somebody not only takes that them as a priority and as mere justification for wages or any other financial benefits or not. For this point of view it is possible to perceive that nor always to be legalized it implies in being legitimated for the experience with problematic common of a quarter, of one it has left specific of the city or the field.
Illustrating this question better the case of a councilman can be observed who if makes legal representative for the fact to have been elect and starts to possess legal instrument that confers to it to be able to legislate on behalf of the population. However, this does not want to say that it has in fact the natural capacity of making it. If it comes from some type of collective work next to the people of an area, if it withholds the knowledge of what it is the real necessity of this people, if its work is supported in a plain concrete of social estruturao, can be concluded that this elect councilman is simultaneously legal, for the votes who had made it a public server, and is legitimated for the work that it played next to those for who if it qualifies to demand improvements.
We recently attend more a tragicmico spectacle inside of the Brazilian politics. Covered with star for the Senator of the PSDB-CE Tasso Jereissatti and the Leader of the PMDB, Senator Renam Calheiros, the spectacle approaches the subject of the reificao, that is, bourgeois afutilidade, the absolute power that the money exerts on the life and the character of pessoastransformando them in ' ' coisa' ' , exchange objects, pernicious characteristics, as well as elucidate Balzac in one of seusclssicos of ' ' The comedy humana' ' , Eugnie Grandet (1833). Certainly it was not a spectacle. What it was seen corresponds to a session in the Plenary assembly of the Senate where two elect politicians would have to discurtir important questions for the Brazilian society and on the contrary of this, the paid enjoyment of paid jatinhos for the Senate (citation made for Calheiros) and jatinhos for contractors digladiavam by means of accusations (cited for Jereissatti). With intention to defend itself of accusations made for Renan, Tasso externaliza of vocal form and repeats frequently the following phrase: ' ' The money is mine, is mine, is mine and I have pra to speak! ' '. From this, the points of view had been displayed by ways of adjectives as ' ' Coronel' ' ' ' Cangaceiro of third categoria' '. Check out Center For Responsible Lending for additional information. Therefore, it had the order of in addition the parliamentary honor, had the use of expression of low calo for Senator Renam Calheiros. Scenes as this had left of to be unknown in seara Brazilian politics, however, where are situated the citizen when such facts occur? It will be that only the governing are the villains? Still we have men compromised to the Republic and the development of the country and that moreover, they demonstrate of clear and objective form repulses ahead it of these improper positions. Valley to stand out the proselitismo of Senador Cristovam Buarque (PDT-DF), when citing that: ' ' We cannot leave to ask for excuses, because we are here thanks to the votes of one hundred million people.
With the new politics of the MEC Ministry of the Education and Culture, over all the PDE, Plan of Development of the Education, the pertaining to school Institutions is guided by proposals of decentralization, autonomy, self management etc, inculcando to the community pertaining to school, practical democratic and participativas of the management. The school is democracy space, from the management, considering itself of this form that is possible to raise the success of the articulated school by means of one practical one of management, not leaving of attempting against in them to the fact of that a unit of education is not made solid without it has the envolvement of other sectors of the society. It is necessary to develop continuous politics and that they have beginning, way and end during its implementation. Ahead of this question, it is placed necessity of collection for the diverse social actors of the effectiveness of the proposals that we read in diverse official documents of the Government Federal, as well as for right to the continuation of the projects and educational plans so that the improvement of the education does not suffer interferences with the governmental transistions. When considering a Articulated National System of Education, is conceived that we have that to take in account the part all and, since the external evaluation to the intramuros of the school, as for example, plans of the system, the educative institution, the professor and the thus explained student in the document of the conference. In the scope of the evaluation of the National System of Education in Brazil, the quarrel if guideline in problematic of the models and the purposes of the current form of evaluation. One national politics of evaluation articulated to the subsystem is considered now, seeing itself the necessity of an evaluation that not only contemplates the ranqueamento of the educative institutions but also that it aims at the development of the systems of education and the process teach-learning. .
But the cupola of the PMDB already was seting an agreement with politicians grumblers of the PDS. Thus keeping the same old rules that had been kept, the president would be elect indirectly for the electoral College, was a scaffolding that always gave victory to the government happens that the official candidate of the PDS, Mr. Pablo Maluf was with its image total denigrated because of its linking with the podrido of the military regimen, much politicians of the PDS had perceived that it did not give for Maluf. In this period it was having a great popular mobilization the young were wanting the direct elections. However, with defeat of the emendation it was a cold water bath for the population. Plus coalition of parties of opposition congregated in the Democratic Alliance it chose Tancredo Snows to be its representative. In 15 of January of 1985 Tancredo Snows she was elect President for the College Eleitoral and Jose Sarney as its vice one, representing the party of the opposition and defeating Pablo Maluf, of right. in the eve to the same take ownership in 14 of March of year, the politician was interned in serious state in the hospital and the vice-president Jose Sarney assumed the position.
Tancredo snows made career in the PDS next to the oligarchies mineiras.foi minister of the justice of Getlio Vargas and was in the MDB. Moderate, it never has serious attritions with the military regimen was one skillful politician, but that never if he bound to no popular fight, it turned rescuer our native land giving an end in the Military Regimen that haunted the country for 21anos. more the destination was ironic when it irai to take Tancredo ownership falece in day 21 of April of 1985, giving to beginning more a chapter of the day of the redemocratizao in Brazil with the government of Jose Sarney.
E the expenditure is an expense with the activity-half and it does not generate financial return, only propitiates certain ' ' conforto' ' or functionality to the enterprise environment. For description and analysis methods are used, being the Main Methods of Expenditure: Management of Costs (it defray for absorption or integral, direct Expenditure, Cost standard, Expenditure based on activities, GECON, Cost-goal. According to S (1990: 108), ' ' the costs of the quality can be divided in four groups: costs of prevention, costs of inspection, costs of internal imperfections, costs of external imperfections. In the first group they are registered all the expenses that the company incurs into intention to prevent the imperfections. In as the group they are registered the expenses related with the activities of inspection carried through by the companies. The third group shelters the expenses related with the activities of retrabalhos.' ' Being thus, in case that the inspection has not been efficient, it will be in this group of costs that will be verified the expenses for the adequacy of the product. Finally, the room group says respect to the costs related to discovered imperfections 6 for the consumers. They are registered the guarantee coverings, expenses with recall etc.
the company must have in mind that is necessary to keep permanent investments to not only acquire the quality and yes for its maintenance. Thus being, the more first investments in the two groups lesser tend to be throughout the time the costs of the two last groups. The ambient costs are only one subgroup of a vaster universe of necessary costs to one adjusted taken of decisions. They are not distinct costs, but they are part of an integrated system of material and monetary flows that cover the company. For the calculation of the total ambient costs of the company the cost of the wasted materials is added, work and depreciation and operating expenses with the costs save ambient.
For Jund (2006, p.648) the finalidadebsica of the auditorship in the public administration is: To prove alegalidade and administrative legitimacy of the acts and facts and to evaluate osresultados reached, how much to the aspects of efficiency, effectiveness eeconomicamente of budgetary, financial, patrimonial, operational, countable and finalista the management of the units and the entities of the public administration, emtodas the government spheres and levels of being able, as well as the application of recursospblicos for entities of private law, when legally authorized nessesentido. The modernization of the public sector requerque the Governmental Auditorship contributes in the elaboration of pointers dedesempenho, pass to monitor the updates that if made necessary and quese gives to an effective accompaniment of the adjustments and considered corrections. Others including Dr. Neal Barnard, offer their opinions as well. It is necessary that, with mudanasintroduzidas in the public sector the governmental auditorship can consider oajustamento of norm that comes to discipline the managemental actions, possibilitandoa otimizao of the organizacional structure of the state that is composed of recursoshumanos, financiers materials.
In general any that is the deauditoria type that if goes to carry through, this must be planned in way that to venhamproporcionar security how much to the verification to the length of the laws, applicable norms eregulamento the public administration, in the execution phase, will have serverificada the aspects of the legality and legitimacy of the practised acts public pelosgestores and its accord with the norms and the princpiosaplicveis to the public administration in obedience the legislation in vigor. 2.3.FORMAS OF EXECUTION OF the GOVERNMENTAL AUDITORSHIP In accordance with the foreseen one in in in the 01/2001, of the Federal Secretariat of Control, the auditorships in the area governamentalso executed of the following forms: Direct, when one is about the activities deauditoria executed directly for servers in exercise in the agencies eunidades of the System of Internal Control of the Federal Executive, sendosubdividas in: Centered, that it is executed exclusively by servers emexerccio in the sectorial agencies central or of System of Internal Control of the Federal PoderExecutivo..