¨There is only one strong country, with strong companies. Empresas fortes são as prosperas¨. Prof. Antônio Lopes de Sá.
1 - ABOUT LUCRATIVIDADE- Or the objective of a social cell must not be for profit. It is still necessary for the economy, this is the life and perpetuation of the company through time. It has not been profitable to maintain itself continuously, as, also, a plant does not survive sem water, murchando, morrendo. Assim, also, would happen with a semi-profit company. A profit or effective increase gives wealth to the dynamics of capital and is necessary for the survival of the company, but not just the organization that requires an environmental vision. This is a social vision as a natural environment that is your environment. Every time a company needs to worry and place itself at the service of the community where it is inserted. It has social-environmental responsibilities for the social cell in the society where it is, assim, as an influence or environment, this exercer, also,company influence. There is a constant interaction between the social cell and the environment. Isto is axiomatic.
2 - ABOUT SOCIAL RESPONSIBILITY- A neo-patrimonial doutrina focuses on the sociality system as a study on the internal and external needs of the social cell. Internal quanto ao intellectual development eo bem to be of its staff and external quanto ao care as a community and nature, mainly an organization that uses or a natural environment for its economy. This is a need for repor, when possible, or that it gives nature. For example, a brewery uses water to make beer. It fears the need to care for the water in its purity and repor for nature to water not contaminated. A stick industry has a need for the trees that Tirou gives nature, pois,If it is not carried out, this will be the time when raw material will be missing for the development of its activity and it will be difficult for its survival and prosperity. A concern with the sustainable development or sustainability, leaf, is fundamental for the survival of the social cell and of all humanity.
3 - SOCIALITY AND HUMAN ENTREPRENEURSHIP- A company is not an isolated institution, but it is part of the community. Segundo o Prof. Lopes de Sá, the social cell is contained in all complex (nature, beings and human society, State, etc.) e patrimônio da mesma deve fulfill goals that visem não not only to satisfy their own needs and individuals, more, also, as an interaction as the referred environment, primarily aiming to benefit human ends. Ainda, second Prof. Lopes de Sá, or system of the patrimonial function of the Socialidade tem for the purpose of suppressing the social needs of the cell, through the production of animals of this wealth, once again beneficially influencing the transforming agents of the patrimonial, internal, external quer, primarily with human and altruistic objectives, consistent with the social consciousness, embora, também, em decorrência, disto,being able to extract own profit. The patrimonial prosperity of the social cell will be benefited by the community for creating new companies, attracting companies that provide financing, expanding its business, increasing its expansion with affiliates in the community where it is inserted, as well as in other cities, assisting its people in intellectual training by By means of courses, he will also be able to provide more stability for the internal population, pay more wages for years, increase his contribution to the government, etc. Also, on the part of some businessmen, greater care as a natural environment, a patrimonial (capital) task that can be applied to avoid poluição da natureza and create a favorável e saudável à comunidade environment.The patrimonial prosperity of the social cell will be benefited by the community for creating new companies, attracting companies that provide financing, expanding its business, increasing its expansion with affiliates in the community where it is inserted, as well as in other cities, assisting its people in intellectual training by By means of courses, he will also be able to provide more stability for the internal population, pay more wages for years, increase his contribution to the government, etc. Also, on the part of some businessmen, greater care as a natural environment, a patrimonial (capital) task that can be applied to avoid poluição da natureza and create a favorável e saudável à comunidade environment.The patrimonial prosperity of the social cell will be benefited by the community for creating new companies, attracting companies that provide financing, expanding its business, increasing its expansion with affiliates in the community where it is inserted, as well as in other cities, assisting its people in intellectual training by By means of courses, he will also be able to give more stability to the internal population, pay more wages for years, increase his contribution to the government, etc. Also, on the part of some businessmen, greater care as a natural environment, a patrimonial (capital) task that can be applied to avoid poluição da natureza and create a favorável e saudável à comunidade environment.Likewise, in other cities, assisting your staff in intellectual training through courses, you will also be able to give more stability to your internal staff, pay less wages for years, increase your contribution as a government or so on. Also, on the part of some businessmen, greater care as a natural environment, a patrimonial (capital) task that can be applied to avoid poluição da natureza and create a favorável e saudável à comunidade environment.Likewise, in other cities, assisting your staff in intellectual training through courses, you will also be able to give more stability to your internal staff, pay less wages for years, increase your contribution as a government or so on. Also, on the part of some businessmen, greater care as a natural environment, a patrimonial (capital) task that can be applied to avoid poluição da natureza and create a favorável e saudável à comunidade environment.Patrimonial property (capital) that can be applied to avoid nature and create a favorable environment and community health.Patrimonial property (capital) that can be applied to avoid nature and create a favorable environment and community health.
4 - SOCIALITY AND NATURAL ENVIRONMENT- At the moment it is extended to a theoretical and practical vision to reach the problems related to the natural environment of the company. It is a matter of concern for the environment. A visão social não é nova, pois, Carlo Ghidiglia, or gênio do Controlismo, acknowledged that due to the influence of two exogenous, ou seja, or social, economic fathers, they operate differently in each place, dependent on only two psychological And of traditions of each povo and that all is repercussions in life gives wealth¨. (Prof. Lopes de Sá. História Geral e das Doutrinas da Contabilidade pg. 85). Dietrich (1914) of the aziendalista escola da Alemanha e Schmalenbach (1919) da escola reditualisata, also, Alemanha defended that Azienda devia ter uma visão social. (Prof. Lopes de Sá, Historia Geral e das doutrinas em contabilidade, São Paulo, Atlas, 1997).Mais recente Llena (the social responsibility of the company (2001) www.5campus.com) teaches that ¨the company can significantly influence the community¨. São várias as variáveis where the company influences society. All the activities must involve care as a social and natural environment, officials, suppliers, consumers and the natural environment. A social cell that does not include social-environmental variables does not become profitable. Or consumer is attentive to consume products of the company that has a social-environmental vision and a human vision with its consumer, also, that it has concern with quality, with ethics, with transparency, and with sejam isentos. of agrochemicals called organic products, segment, esse, of some companies. Every time mais or client procures you products sem poison, pois,he knows that he is prejudiced. In countries such as Germany, England and other consumers looking for organic products and Brazilian consumers, it is also turning to the absence of agrochemical products.
5 - PROSPERITY AND SUSTAINABILITY- The businessmen, the accounting scientists, are concerned at present, more than other times, with the problems that aggravate the prosperity, especially not that it should harmonize with the interests of the planet's life. This is, as a constant growth of the company, moreover, it is agressão a natureza once it has reached the limit of saturation in Terra. Hoje, já fala em homem-ecológico, pessoa turned to preservação da natureza. Initiate, assim, uma nova era onde or homem cares about your home, Terra. Or that there is an increase in the concern of the business and the community in leaving the clean house in Polição. This is why or homem we see to the destruction that we are, we are fazendo, em nome do progresso, in your house and perceive urgência de colocá-la em ordem.Some scientists you count are researching the so-called environmental accounting (therm não muito feliz because environmental also means social) where you think about the natural environmental accounting phenomenon. There are two serious businessmen who take care of the environment more and more. O Conselho Federal de Contabilidade commands leaflet of an alert campaign and support to companies. O scientist Lopes de Sá has proclaimed and confirmed all that has been in the 70s of the 20th century when he affirmed in his work that at the end of the Accounting and Prosperity with respect to human values, internal, external and patrimonial works (Theory of Accounting works, edição Atlas, São Paulo and General Theory of Accounting Knowledge, edição ICAC, Madri).
