217), ' ' the generating fact in the entrance of merchandises are identical to the one of the Tax of Importation, as much in relation to the space element, how much in relation to the secular element of the fact gerador' '. 2.4.6 Tax of Foremanship In accordance with Faro and Faro (2010, p.91), ' ' the foremanship tax is charged for a reason or purpose bonded remuneration of the ports and airports, in reason of the inherent costs to the movement and manuscript of the merchandises importadas' '. Being one it taxes obligator charged at the moment of the customs clearance, they are not fixed taxes being able to have value variations, in accordance with each port, normally are charged on the weight and the volume of mercadoria.2.5 Conditions of sales – INCOTERMSA CCI, with objective to harmonize the conditions agreed to in the international transactions and to decide possible conflicts that harm the international trade, defined relative formulas officially the rights and obligations of each involved part (buying and selling), in the operations of purchase and sales of merchandises (SOUZA, 2003 p.122).

With the death or mutilation of its husbands, who had been obliged to go to the battlefields, the women had been responsible for the sustenance of the family and, exactly in these conditions, they suffered discrimination with this new paper in the society. Later, with the dissemination of the capitalism, the feminine work suffered some alterations, due to industrialization and to the modernization of the machines, the women had been to work in the plants. Exactly reaching some benefits and ' ' amparadas' ' for the laws, the women had continued suffering to preconception and inaquality, also in the value of the wage and the horria load of work. With some rights fixed by laws, the suffering and the discrimination had continued to happen, praised for the machismo, many had been the lost battles, for the simple fact to be pertecerem to the feminine sex, friction ' ' sex frgil' '. Its capacity and intelligence had been discarded, for still being treated as objects, had inside remained of a world of inaquality and frustration, in a world that continued privileging more the men.

For this, he appears an enormous necessity of simulation and constructions of scenes so that the company has a planning adequate tributary to its business. With the accounting of all the enterprise operations to saciar the hunger of the fiscal entities, do not have reasons not to use to advantage the wealth of managemental information that can be extracted of the accountings. Others who may share this opinion include Donald Gordon. In a competitive world it swims can be wasted, mainly information. Thus, an enormous field for the work of the accounting confides managemental. A new profile appears thus of accounting professional where the abilities of analysis, synthesis, interpersonal communication and abilities related with the technology of the information are essential for its success. Accountants: come well to the Admirable New World, come well to the Age of the Knowledge.

Where the manufacture strategy understands decisions to be taken in the areas of operation of the manufacture, in order to reach a preset objective, enclosing, for in such a way, the development and the unfolding of resources of the manufacture lined up with the objectives and the strategies of the company (SWAMIDASS, 1986). In agreement reach of improvements becomes then desirable that actions of improvement and quality to be carried through in the manufacture have alignment with the strategical objectives of the organization, aiming at the competitive priorities that are established by the corporation. Slack author (1993) points the quality, flexibility, the cost and the performance in the deliveries as being factors of competitive priorities of a company.

Where the manufacture strategy understands decisions to be taken in the areas of operation of the manufacture, in order to reach a preset objective, enclosing, for in such a way, the development and the unfolding of resources of the manufacture lined up with the objectives and the strategies of the company (SWAMIDASS, 1986). In agreement reach of improvements becomes then desirable that actions of improvement and quality to be carried through in the manufacture have alignment with the strategical objectives of the organization, aiming at the competitive priorities that are established by the corporation. Slack author (1993) points the quality, flexibility, the cost and the performance in the deliveries as being factors of competitive priorities of a company.

ENVIRONMENT WHERE TRANSPORT IS FOUND AND Occurs in the dry regions of Brazil, especially in caatinga of the Cear, Rio Grande of the North, Paraba and Pernambuco, but also it meets since Minas Gerais until a Argentina (north), Paraguay (northeast), Bolivia (south) and Peru (northeast). The ecological amplitude of this species in Brazil goes since caatinga until the pluvial forest of the valley of the River Candy, in the States of the Espirito Santo and Minas Gerais, and also encloses the limy outcrops and deciduous bushes of the Center-West and Southeast of Brazil.

The day the day of each one in the organizations surpasses very in the dedicated time to the family and the leisure. To find in the organization a favorable environment that allows all to be disclosed with respect and objectifying what it is common, only propitiates better conditions of work and dignifies the day the general day. After all, base for any good communication, that needs to create and to share direction, is also to know to hear. Source: Phoenix Ancient Art. one organization that does not hear its employees has and very to lose.

Several It was found that reasons explain the growth of franchises. Franchisor From the viewpoint of the, the cost of financing in the country makes it attractive you adopt the franchise system a strategy will be expanding and strengthening the brand. He will be franchisees, the risk associated with opening business is to lower than new business, due you the existence of previously tested models. It follows therefore that the main factor stimulating the development of the sector is related you the possibility of economic stability within to shorter period than usual. Keywords: Entrepreneurship, Entrepreneur, Franchise, Franchisor, Franchisee. INTRODUCTION In accordance with given of the Brazilian Association of Franchising (2008), acts in the Country more than 1937 nets of surmountings and exists 72 a thousand units made available in operation, with a total invoicing of approximately R$ 55 billion. It has many reasons that justify the growth of the surmountings; the first one of them is the cost of the financings in the country, that becomes attractive, under the perspective of the franqueadoras companies, the adoption of a system of surmountings as strategy of expansion and reinforcement of the mark. In according to place, under the perspective of the made available entrepreneur, the risk associated with the opening of a business becomes on account inferior of the existence of models previously tested.