Ambiente Empresarial - Luiz

7/17/2019 Ambiente Empresarial - Luiz

http://slidepdf.com/reader/full/ambiente-empresarial-luiz 1/14

1

Cuiabá

CUIABA-MT2014

SISTEMA DE ENSINO PRESENCIAL CONECTADOCIÊNCIAS CONTÁBEIS

LUIZ CARLOS DA SILVA

AMBIENTE EMPRESARIAL



2

Cuiabá2014

LUIZ CARLOS DA SILVA

AMBIENTE EMPRESARIAL

Traba!" a#r$%$&'a(" ) U&i*$r%i(a($ N"r'$ (" Para&á -UNOPAR+ ,"" r$.ui%i'" #ar,ia #ara a "b'$&/" ($(ia bi$%'ra

Ori$&'a("r$%3Pr" ºPr" ºPr" ºPr" º



3

SUMÁRIO

INTRODUÇÃO4

DESENVOLVIMENTO 5

Rotinas Trabalhistas6

As tensões no abiente !e trabalho7

A an"lise er#a!ol$%i#a re%ional11

&ONSIDERAÇ'ES (INAIS18

RE(ER)N&IAS BIBLIO*RÁ(I&AS14



4

INTRODUÇÃO

A'ua$&'$ a% 'ra&%"ra/9$% (" u&(" :"bai;a(" $ a *$",i(a($ (a%

i&"*a/9$% '< ar,a(" a %",i$(a($ #"r i&=$ra% ($%,"&'i&ui(a($% $ i&,$r'$;a%

.u$ ($%$&,a($ia a'" &>*$ ($ ,"#$'i'i*i(a($ &" ?bi'" $#r$%aria S"br$*i*$r

$ $r,a("% ,"#$'i'i*"% r$.u$r ("% a(i&i%'ra("r$% $%'ra':ia% $ ,a#a,i(a($ ($

a&'$,i#ar $%'a("% u'ur"% (" abi$&'$ $ .u$ a $#r$%a a'ua "u #r$'$&($ a'uar $+

a" $%" '$#"+ #"%%uir a %$&%ibii(a($ #ara a*aiar " ,"#"r'a$&'" ($ ='i#a%

*ariá*$i% .u$ ,"#9$ a r$ai(a($ i&'$r&a $ $@'$r&a (a "r:a&i;a/" Para

i($&'ii,ar a% "#"r'u&i(a($% $ a$a/a%+ #"&'"% "r'$% $ ra,"%+ "% ,i$&'$%+

"r&$,$("r$%+ ,"&,"rr$&'$% $ #r"(u'"%+ $@'r$a$&'$ i#"r'a&'$ $ #"%%ibii'ará )%"r:a&i;a/9$% ,"&!$,$r a% "r/a% .u$ a% ,$r,a+ #ara #"($r+ a#% a&ái%$ ($'a!a(a

($%%a% "r/a%+ $%,"!$r $$'i*a$&'$ a %ua $%'ra':ia ,"#$'i'i*a

O abi$&'$ $@'$r&" *$ a;$&(" #r$%%" %"br$ a% $#r$%a%+ a'$ra&("

a%%i %ua a&$ira ($ "#$rar &" $r,a("+ a;$&(" ," .u$ " a(i&i%'ra("r a(.uira

$rra$&'a% #ara a %"br$*i*<&,ia (a "r:a&i;a/" N"*a% $i% %" ,ria(a% $ "u'ra%

*$ %"r$&(" a'$ra/9$% #ara .u$ !aa ua $!"ria &" ,a#" $#r$%aria+ ,""

" ,a%" (" C(i:" Ci*i+ .u$ 'ra; ua &"*a ($i&i/" ($ $#r$%ári" $ ("% .u$ #"($%$r ,"&%i($ra("% ,a#a;$% $ i&,a#a;$% #$ra&'$ a $i



5

DESENVOLVIMENTO

S"br$*i*$r $ $i" a" $r,a(" ,"#$'i'i*" '$ r$.u$ri(" .u$ "%

a(i&i%'ra("r$% u%$ $%'ra':ia% $ %$a ,a#a;$% ($ a&'$,i#ar $%'a("% u'ur"% ("

abi$&'$ $ .u$ a $#r$%a a'ua "u #r$'$&($ a'uar+ $ a" $%" '$#"+ a

%$&%ibii(a($ #ara a*aiar " ,"#"r'a$&'" ($ ='i#a% *ariá*$i% .u$ ,"#9$ a

r$ai(a($ i&'$r&a $ $@'$r&a (a #r#ria "r:a&i;a/" Ob%$r*ar " abi$&'$+

i($&'ii,a&(" "#"r'u&i(a($% $ a$a/a%+ #"&'"% "r'$% $ ra,"%+ "% ,i$&'$%+

"r&$,$("r$%+ ,"&,"rr$&'$% $ #r"(u'"%+ #"%%ibii'ará .u$ a% "r:a&i;a/9$% ,"&!$/a

" $i" "&($ a'ua #ara #"($r $%,"!$r %ua% $%'ra':ia% ,"#$'i'i*a%

A&ai%ar " abi$&'$ i&'$r&" $ $@'$r&" ui'" i#"r'a&'$ #ara a '"a(a ($($,i%9$%+ #"i% a% i&"ra/9$% ,"!i(a% 'rar" (a("% ,"&,r$'"% $ ,"&iá*$i% #ara a

$ab"ra/" ("% #a&$a$&'"%+ $'a% $ "b$'i*"%

Di*$r%"% a'"r$% $@'$r&"% ) "r:a&i;a/" #"($ a$'ar " ($%$&*"*i$&'" (a

$%a A% u(a&/a% &" abi$&'$ $@'$r&" #"($ a#r$%$&'ar "#"r'u&i(a($% "u

a$a/a% a" ($%$&*"*i$&'" (" #a&" $%'ra':i," ($ .ua.u$r "r:a&i;a/"

ua&(" %$ a; ua a&ái%$ (" abi$&'$ $@'$r&" '$ .u$ %$ $*ar $ ,"&%i($ra/"

"% a'"r$% a,r"abi$&'ai%+ .u$ %" a% .u$%'9$% ($":rái,a%+ $,"&i,a%+'$,&":i,a%+ #">'i,a%+ $',+ $ a% i,r"abi$&'ai%+ .u$ %" "% b$&$i,iári"%+ %ua%

a>ia%+ "% #ar,$ir"%+ #"i% u(a&/a% .u$ $%'" "ra (" ,"&'r"$ (a "r:a&i;a/"

#"($ a$'á-a #"%i'i*a$&'$ "u &$:a'i*a$&'$

Ua "r:a&i;a/" .u$ #$r,$b$ .u$ " abi$&'$ $@'$r&" $%'á u(a&(" '$

.u$ '$r a:ii(a($ #ara %$ a(a#'ar a $%'a u(a&/a+ #"i% a#r"*$i'ará $!"r a%

"#"r'u&i(a($% $ &" %"r$rá a% ,"&%$.u<&,ia% ($%'a u(a&/a

Da $%a a&$ira .u$ ","rr$ $ r$a/" a" abi$&'$ $@'$r&"+ " abi$&'$i&'$r&" ($*$ %$r "&i'"ra(" %$#r$ i#"r'a&'$ a;$r ua r$a/" ($ .uai% %"

a% u(a&/a% .u$ ($*$ %$r a,"#a&!a(a%+ ,"" #"r $@$#"%3 a %a'i%a/" ("

#=bi," ," " a'$&(i$&'"+ ($(i,a/" ("% u&,i"&ári"%+ $@ibii(a($ (a

"r:a&i;a/"+ $', ua "r:a&i;a/" &$,$%%i'a ($ ua $.ui#$ "r:a&i;a(a $

,"&%,i$&'$ ("% "b$'i*"% $ $'a% #ara " ,r$%,i$&'" $ a bu%,a ($ r$%u'a("%

ua&(" %$ aa $ abi$&'$ i&'$r&" ($*$-%$ "b%$r*ar 'ab a:ua%

$rra$&'a% #ara $!"rar a% i&"ra/9$%+ (ii&uir $rr"%+ a i&'$ra/" (" :ru#"+ a

$@$,u/" ($ 'ar$a% A:ua% ($%'a% $rra$&'a% %" a% &"ra%+ r$:ra% $

#r",$(i$&'"+ .u$ %" r$:ra% $%,ri'a% #ara ($'$ri&ar "% #r",$(i$&'"% "rai% $



6

%ua% r"'i&a%+ ($i&i&(" a%%i ,"" ($*$ u&,i"&ar a "r:a&i;a/" Ou'ra $rra$&'a

a (i*i%" ($ 'ar$a%+ "&($ ,a(a ,"ab"ra("r r$%#"&%á*$ #"r ($'$ri&a(a

a'i*i(a($ O ,"a&(" $ a r$%#"&%abii(a($ ($*$ $%'ar $%'ru'ura("% $ ,ar"% A%

$#r$%a% ($*$ a(a#'ar %ua% &$,$%%i(a($%+ (a&(" i#"r'?&,ia #ara " #r",$%%" ($

i&'$ra/" $&'r$ a% "r:a&i;a/9$% $ " abi$&'$ ($ a&$ira a'i*a

Para C!ia*$&a'" F2002G (" abi$&'$ .u$ a% $#r$%a% "b'< "% r$,ur%"% $

i&"ra/9$% &$,$%%ária% #ara " %$u u&,i"&a$&'" A $#r$%a i&'$ra:$ ," "

abi$&'$ $ " r$%u'a(" (" %$u &$:,i" ($#$&($ (a% i&u<&,ia% %"ri(a% #"r $%'$

A a&ái%$ (" abi$&'$ a; ," .u$ " :$%'"r $#r$%aria *i%ubr$ a%#$,'"%

i#"r'a&'$% a" ($%$&*"*i$&'" (a $#r$%a #$r,$b$&(" %$u% #"&'"% "r'$% $

ra,"% #$ra&'$ a ,"&,"rr<&,ia+ $ (a% a$a/a% $ "#"r'u&i(a($% &a .ua a"r:a&i;a/" %$ i&%$r$

Ua (a% :ra&($% $rra$&'a% .u$ au@iia " a(i&i%'ra("r &a '"a(a ($

($,i%9$%+ ($#"i% ($ %$ '$r a&ai%a(" " abi$&'$+ a ,"&'abii(a($+ #"i% $a .u$

"r&$,$rá a% i&"ra/9$% r$$*a&'$% #ara ,a(a u%uári" '"ar %ua% ($,i%9$% $

r$ai;ar %$u% u:a$&'"% ," %$:ura&/a A #ar'ir (a ,"&'abii(a($+ " u%uári" #"%%ui

#ar?$'r"% #ara ($i&ir %ua% #r"$/9$% $ '"ar ($,i%9$% ," %$:ura&/a

Mui'"% $#r$$&($("r$% #"%%u$ " ,a#i'a $ r$%"*$ "&'ar "u a' $%"a#$r$i/"ar %$u &$:,i" ($%,"&!$,$&(" a:u&% a'"r$% &$,$%%ári"% a" %u,$%%" ("

$#r$$&(i$&'"+ 'ai% ,""+ " ,"&'r"$ (" ,a#i'a ($ :ir"+ a r$a/" $&'r$ ($%#$%a%

$ r$,$i'a%+ #a'ri&i" L>.ui(" .u$ " ,"&u&'" ($ b$&%+ (ir$i'"% $ "bri:a/9$%

$&%urá*$i% $ (i&!$ir"+ .u$ #$r'$&,$ a ua #$%%"a >%i,a "u ur>(i,a+ $ "u'ra%

#aa*ra% %" "% r$,ur%"% .u$ "% %,i"% "u a,i"&i%'a% i&*$%'ira &a $#r$%a

a,r$%,i("% ("% r$%u'a("% (a #r#ria $#r$%a P"r %i % &" $($ a ri.u$;a ($ ua

$#r$%a Na *$r(a($ &$,$%%ári" ,"&!$,$r a ri.u$;a >.ui(a (a #$%%"a "u$#r$%a O a'i*" .u$ " ,"&u&'" ($ b$&% $ (ir$i'"% ($ #r"#ri$(a($% (a $#r$%a

S" "% i'$&% #"%i'i*"% (" #a'ri&i"+ $ " #a%%i*" .u$ %i:&ii,a a% "bri:a/9$%

$@i:>*$i% (a $#r$%a+ "u %$a+ a% (i*i(a% .u$ %$r" ,"bra(a%+ r$,aa(a% a #ar'ir

(" *$&,i$&'"

A ,"&'abii(a($+ ,"" #r",$%%a("ra ("% (a("% r$$r$&'$% a" #a'ri&i" (a%

$#r$%a%+ '$ a *i%" :$ra $ $%#$,ii,a (" ,"#"r'a$&'" ("% (a("%+ i&u<&,ia%

i&'$r&a% $ $@'$r&a%+ .u$ #"($r" i&u$&,iar &a% #$r(a% $ :a&!"% (a $#r$%a

A%%",iar $%'$ ,"&!$,i$&'" a Ma'$á'i,a #"%%ibii'a ) ár$a :$r$&,ia ,"&'ábi :$rar

,$&ári"% .u$ #r"#i,i$ ua ai"r #r$*i%ibii(a($+ " .u$ %$ '"r&a i#"r'a&'$



7

i#"r'a&'$ #$r,$b$r .u$ a ,"&'abii(a($ &$,$%%i'a ui'" (a a'$á'i,a+ #"i% $a

i#r$%,i&(>*$ ,"" ua $rra$&'a #ara ,"#r$$&($r "% ,á,u"% i&a&,$ir"%

P"r'a&'"+ " u%" a'$á'i," .u$ a ,"&'abii(a($ #"%%ui+ %$r*$ #ara a (i$&%" ("

$&$&" #a'ri"&ia+ ,"",a&("-a $ i&"ra/9$%+ ,u"% ,"&'$=("% ($*$ %$r

a&ai%a("% &a ,"&%u'"ria ($ :$%'"

U%a-%$ a'$á'i,a $ ,"&'abii(a($ #ara i&"rar+ $ ($#"i% #ara a&ai%ar "

.u$ $%'á ,"&'i(" &a i&"ra/"+ #a%%>*$ ($ i&'$i:<&,ia+ $ $@#i,a/"+ ,"&"r$ "

$%'a(" .u$ "% i&"r$% ($(u;ira a" a&ai%'a #r$*$r $ ,"&,$b$r Ma% (" $%"

"(" $ .u$ %$ #"($ u'ii;á-a #ara $@#r$%%"+ #"($"% u'ii;ar a :i,a (i%#"&("

(a i&:ua:$ a'$á'i,a &uri,a N" "b%'a&'$+ ($ r$%%a'ar+ .u$ %$ #"($ '$r

$@#i,a/9$% .u$ (i%#$&%$ a a'$á'i,a &a %ua $@#r$%%"+ "u ($i@$ " %$u u%"a,u'a'i*" S" a% ,!aa(a% $@#i,a/9$% .uai'a'i*a%+ #r"*i&(a% ($ :i,a 'ab+

$ )% *$;$% u%a(a% &a ar:u$&'a/" Fui'" ,"u &" (ir$i'"G+ a.ui" .u$

($&"i&a"% ($ '"(" %",rá'i," "u ai<u'i,a N" $&'a&'"+ $%" ($i@a&(" ($

'$r $@#r$%%9$% &uri,a%+ &" #r$'$r$ " ra,i",>&i" $ a a&a":ia+ #"i%+ $%'a% (ua%

,ara,'$r>%'i,a% ,":&i'i*a%+ %" i&(i%#$&%á*$i% #ara a *i%" a'$á'i,a+ .u$ '$ &a

ra;"+ a %ua "&'$ $ $%%<&,ia Ma%+ ,"" $@#r$%%9$% a'$á'i,a% #"($"% ,i'ar a

rai; ("% baa&/"%+ "u %a("% ($ ,"&'a%+ " ,!aa(" Ha&/a$&'" (u#" "u H#ar'i(a("bra(a A #ar'i(a ("bra(a r$#r$%$&'a u ("% a%#$,'"% a'$á'i,"% u'ii;a("%

#$a ,"&'abii(a($ R$%ui&("+ %$ a a'$á'i,a a ,"&'abii(a($ &" $@i%'iria

Rotinas trabalhistas

A ,"&'ribui/" %i&(i,a u (i%#"%i'i*" .u$ $%'a #r$*i%'a ($&'r" (a

C"&%'i'ui/" J$($ra+ %$u Ar' 147+ (i%#9$ .u$ ,"#$'$ ) U&i" i&%'i'uir ,"&'ribui/9$% %",iai%+ ($ i&'$r*$&/" &" (">&i" $,"&i," $ ($ i&'$r$%%$ (a%

,a'$:"ria% #r"i%%i"&ai% "u $,"&i,a%+ ,"" i&%'ru$&'" ($ %ua a'ua/" &a%

r$%#$,'i*a% ár$a%+ "b%$r*a(a " (i%#"%'" &"% ar'% 14K+ III $ 150+ I $ III+ $ %$

#r$u>;" (" #r$*i%'" &" ar' 175+ K+ r$a'i*a$&'$ )% ,"&'ribui/9$% a .u$ au($ "

,a#u' (" r$$ri(" ar'i:" N" Pará:ra" =&i," (" ar'i:" 147 (i; .u$ "% E%'a("%+ "

Di%'ri'" J$($ra $ "% u&i,>#i"% #"($r" a ,riar ,"&'ribui/"+ ,"bra(a ($ %$u%

%$r*i("r$% N"% ar'i:"% 56 $ 567 (a CLT r$:ua$&'a a% ,"&'ribui/9$% ($*i(a% a"%

%i&(i,a'"% #"r ,a'$:"ria A C"&'ribui/" ("% $#r$:a("% r$,"!i(a ua =&i,a *$;

$ .u$ ,"rr$%#"&($ ) "r&a(a (iária &"ra (" $#r$:a(" A (a'a ba%$ ($%,"&'" "



8

<% ($ ar/" ($ ,a(a a&" D$ a,"r(" ," a $:i%a/" $ *i:"r &" !a*$&(" a

$i%%" (a ,"&'ribui/"+ a i%,ai;a/" (" 'raba!" #"($ a#i,ar u'a% #$a%

i&ra/9$% ,"$'i(a%

O% ($%,"&'"% (" INSS $ IRRJ u r$,"!i$&'" .u$ r$'i(" &a "!a ($

#a:a$&'"+ a&'$% (" u&,i"&ári" (a $#r$%a r$,$b$r " *a"r '"'a ($ %$u %aári"+

a'$&($&(" " ii'$ á@i" ($ ($%,"&'" E%%$% ii'$% %" r$:ua$&'a("% #$a%

$i% 'raba!i%'a% .u$ i@a(a a'ra*% ($ ua 'ab$a ," #$r,$&'ua .u$ ($(u; " '$'"

á@i" ($ ($%,"&'" A% a'a% &a CLT %" ,a%%ii,a(a% (a %$:ui&'$ a&$ira $

u%'ii,a(a%+ a(i%%>*$i% $ &" u%'ii,a(a%+ &a $:i%a/" 'raba!i%'a a(i'$

($'$ri&a(a% %i'ua/9$%

N" ,a%" ($ a'a% u%'ii,a(a% " $#r$:a(" #"($rá ($i@ar ($ ,"#ar$,$r a"%$r*i/"+ %$ #r$u>;" (" %aári" E%%a% a'a% %" ,"&'a(a% $ (ia% ($ 'raba!"+ (ia%

='$i% #ara " $#r$:a(" ua&(" &a $i $&,i"&a (ia% ,"&%$,u'i*"%+ %i:&ii,a (ia%

($ 'raba!"+ &" ,"&'a&(" (ia% ($ %ába(" .u$ &" 'raba!a("+ ("i&:"% $

$ria("% Na% a'a% a(i%%>*$i% " u&,i"&ári" #"($rá ($i@ar ($ ,"#ar$,$r a"

'raba!" %$ #r$u>;" (" %aári" &"% %$:ui&'$% ,a%"%3 a' 2 F("i%G (ia% ,"&%$,u'i*"%+

$ ,a%" ($ a$,i$&'" (" ,&u:$+ a%,$&($&'$+ ($%,$&($&'$+ ir" "u #$%%"a

.u$+ ($,ara(a $ %ua Car'$ira ($ Traba!" $ Pr$*i(<&,ia S",ia+ *i*a %"b %ua($#$&(<&,ia $,"&i,a a' 8 F'r<%G (ia% ,"&%$,u'i*"%+ $ *ir'u($ ($ ,a%a$&'"

#"r 5 F,i&,"G (ia%+ $ ,a%" ($ &a%,i$&'" ($ i!"+ &" ($,"rr$r (a #ri$ira %$a&a

#"r u (ia+ $ ,a(a 12 F(";$G $%$% ($ 'raba!"+ $ ,a%" ($ ("a/" *"u&'ária ($

%a&:u$ ($*i(a$&'$ ,"#r"*a(a a' 2 F("i%G (ia% ,"&%$,u'i*"% "u &"+ #ara " i

($ %$ ai%'ar $$i'"r+ &"% '$r"% (a $i r$%#$,'i*a &" #$r>"(" ($ '$#" $ .u$ 'i*$r

($ ,u#rir a% $@i:<&,ia% (" S$r*i/" Mii'ar r$$ri(a% &a $'ra , (" ar' K5 (a L$i &

4865+ ($ 16 ($ a:"%'" ($ 17K4 FL$i (" S$r*i/" Mii'arG .ua&(" "r arr"a(" "u,"&*",a(" #ara ($#"r &a Qu%'i/a a'a% a" 'raba!" u%'ii,a(a% a ,ri'ri" ("

$#r$:a("r #$r>"(" ($ i,$&/a-a'$r&i(a($ "u ab"r'" &" ,rii&"%" #arai%a/"

(" %$r*i/" &"% (ia% .u$+ #"r ,"&*$&i<&,ia (" $#r$:a("r+ &" '$&!a !a*i("

'raba!" aa%'a$&'" #"r "'i*" ($ ("$&/a "u a,i($&'$ ($ 'raba!" F#ri$ir"% 15

(ia%G #$r>"(" ($ aa%'a$&'" (" %$r*i/" $ ra;" ($ i&.uri'" u(i,ia #ara

a#ura/" ($ a'a :ra*$+ u:a(" i#r",$($&'$ (ura&'$ a %u%#$&%" #r$*$&'i*a #ara

r$%#"&($r a i&.uri'" a(i&i%'ra'i*" "u ($ #ri%" #r$*$&'i*a+ .ua&(" "r

i#r"&u&,ia(" "u ab%"*i(" ,"#ar$,i$&'" ,"" ura(" &" Tribu&a (" Q=ri &"%

(ia% $ .u$ "i ,"&*",a(" #ara %$r*i/" $$i'"ra &"% (ia% $ .u$ "i (i%#$&%a("



9

($*i(" ) &"$a/" #ara ,"#"r a% $%a% r$,$#'"ra% "u u&'a% $$i'"rai% &a%

$$i/9$% "u r$.ui%i'a(" #ara au@iiar %$u% 'raba!"% FL$i & 750476G "% (ia% ($

:r$*$+ ($%($ .u$ !aa ($,i%" (a Qu%'i/a (" Traba!"+ (i%#"&(" .u$+ (ura&'$ a

#arai%a/" (a% a'i*i(a($%+ i,a a&'i("% "% (ir$i'"% 'raba!i%'a% FL$i & 6687G

"% (ia% $ .u$ $%'i*$r ,"#r"*a(a$&'$ r$ai;a&(" #r"*a% ($ $@a$ *$%'ibuar

#ara i&:r$%%" $ $%'ab$$,i$&'" ($ $&%i&" %u#$ri"r a% !"ra% $ .u$ "

$#r$:a(" a'ar a" %$r*i/" #ara ,"#ar$,i$&'" &$,$%%ári" ,"" #ar'$ &a Qu%'i/a

(" Traba!" FE&u&,ia(" TST & 155G #$r>"(" ($ r$.<&,ia $ ,ur%" ($

a#r$&(i;a:$ i,$&/a r$u&$ra(a a'ra%"% ($,"rr$&'$% ($ a,i($&'$% ($

'ra&%#"r'$%+ ,"#r"*a("% $(ia&'$ a'$%'a(" (a $#r$%a ,"&,$%%i"&ária a #ar'ir ($

1205200K+ #"r "r/a (a L$i 11804200K+ #$" '$#" .u$ %$ i;$r &$,$%%ári"+.ua&("+ &a .uai(a($ ($ r$#r$%$&'a&'$ ($ $&'i(a($ %i&(i,a+ $%'i*$r #ar'i,i#a&(" ($

r$u&i" "i,ia ($ "r:a&i%" i&'$r&a,i"&a (" .ua " Bra%i %$a $br" $ "u'ra%

a'a% (i%#"%'a% $ a,"r("% "u ,"&*$&/9$% ,"$'i*a% FJ"&'$ CLTG Qá &"% ,a%"% ($

a'a% &" u%'ii,a(a% #"($r" r$%u'ar $ ua a'a $*$ "u :ra*$+ a% .u$ 'ab

#"($ '$r ua u%'ii,a'i*a+ &" ,a%" ($ ("$&/a "u #"r "r/a ai"r A% !"ra% $@'ra% a

$:i%a/" 'raba!i%'a *i:$&'$ $%'ab$$,$ .u$ a (ura/" &"ra (" 'raba!"+ %a*"

$ ,a%"% $%#$,iai%+ ($ F"i'"G !"ra% (iária% $ 44 F.uar$&'a $ .ua'r"G %$a&ai%+&" á@i"

Tab+ #"($rá a "r&a(a (iária ($ 'raba!" ("% $#r$:a("% ai"r$% %$r$

a,r$%,i(a ($ !"ra% %u#$$&'ar$%+ $ &=$r"% &" $@,$($&'$% a (ua%+ &" á@i"+

S$ a,a%"+ ","rr$&(" ) &$,$%%i(a($ i#$ri"%a+ #"($rá %$r #r"rr":a(a a (" ii'$

$:a$&'$ #$ri'i("+ a% %$#r$ ," ,"&%$&%" i&(i*i(ua "u ,"$'i*" ("

$#r$:a(" T"(" u&,i"&ári" '$ (ir$i'" a" R$#"u%" S$a&a R$u&$ra(" $

$:a$&'$ r$:ua$&'a(" #"r $i+ &" .ua *$a"%3 &" ar' 1 a L$i K0547 “Todoempregado tem direito ao repouso semanal remunerado de vinte e quatro horas

consecutivas, preferentemente aos domingos e, nos limites das exigências técnicas

das empresas, nos feriados civis e religiosos, de acordo com a tradição local” N"

i&,i%" V (a CJ “repouso semanal remunerado, preferencialmente aos

domingos” Na CLT Ar' K6 “Será assegurado a todo empregado um descanso

semanal de ! "vinte e quatro# horas consecutivas, o qual, salvo motivo de

conveniência p$%lica ou necessidade imperiosa do serviço, deverá coincidir com o

domingo, no todo ou em parte”



10

A S=ua TST N 162 REPOUSO REMUNERADO ORAS ETRAS

CÁLCULO - C"#u'a-%$ &" ,á,u" (" r$#"u%" r$u&$ra(" a% !"ra% $@'ra%

!abi'ua$&'$ #r$%'a(a% Para .u$ " u&,i"&ári" '$&!a (ir$i'" a $%%a r$u&$ra/"+

&$,$%%ári" " ,u#ri$&'" i&'$:ra (a "r&a(a ($ 'raba!"+ %$ a'a% $ a'ra%"%+

$@,$'"% a.u$a% &" a,arr$'a #$r(a %aaria

N"% $&,ar:"% %",iai% %" 'a@a% $ ,"&'ribui/9$% #a:a% #$" $#r$:a("r .u$

b$&$i,ia ($ "ra i&(ir$'a " 'raba!a("r N$%'$ ,a%" '$"% " INSS $ JWTS D$

a,"r(" ," a $:i%a/" 'ribu'ária bra%i$ira+ $&,ar:"% %" a.u$a% ($%#$%a% ("

$@$r,>,i" .u$ &"ra$&'$ ($*$ %$r ,"&'abii;a(a% $ %$r$ ,"&%i($ra(a%

($(u'>*$i% (" I#"%'" ($ R$&(a $ (a C"&'ribui/" S",ia %"br$ " Lu,r"

As tensões no abiente !e trabalho

Ta*$; " abi$&'$ (" 'raba!" '$&!a %$ "(ii,a(" $ a,"#a&!a(" " a*a&/"

(a% '$,&"":ia% ," ai% *$",i(a($ (" .u$ a ,a#a,i(a($ ($ a(a#'a/" ("%

'raba!a("r$% O% #r"i%%i"&ai% *i*$ !"$ %"b ,"&'>&ua '$&%"+ &" % &" abi$&'$

($ 'raba!"+ ,"" 'ab &a *i(a $ :$ra

& que é 'stresse(

O $%'r$%%$ &" #r"#ria$&'$ ua ("$&/a $ %i+ u $%'a(" (" "r:a&i%"

.ua&(" %ub$'i(" a" $%"r/" $ ) '$&%" Nua %i'ua/" $%'r$%%a&'$+ " ,"r#" %"r$

r$a/9$% .u>i,a% &"rai% .u$ #r$#ara " "r:a&i%" #ara $&r$&'ar a %i'ua/" O

#r$u>;" $&'r$'a&'" a,"&'$,$+ .ua&(" a% %i'ua/9$% $%'r$%%a&'$% %" ,"&'>&ua% $ "

"r:a&i%" ,"$/a a %"r$r ," a% ,"&%'a&'$% r$a/9$% .u>i,a% .u$ %$ %u,$($+

%$ .u$ !aa '$#" #ara a $ii&a/" ($%%a% %ub%'?&,ia% $ %$ " '$#"

&$,$%%ári" #ara " ($%,a&%" $ r$,u#$ra/" >%i,a $ $",i"&a

Sintomas do 'stresse

E@a'a$&'$ #"r &" %$r ua ("$&/a #r"#ria$&'$+ "% %i&'"a% (" $%'r$%%$

%" i&($i&i("% $ a" $%" '$#" abra&:$&'$% P"($ ir ($%($ ua ("r ($

,ab$/a+ (i%'=rbi"% (" %"&"+ irri'abii(a($+ ,a&%a/"+ (ii,u(a($ ($ ,"&,$&'ra/" "u

'$&%" u%,uar+ a (ii,u(a($% r$%#ira'ria%+ (ii,u(a($ ($ $ria+ #r"b$a%

(i:$%'i*"%+ #r$%%" a'a+ #r"b$a% ,ar(>a,"%+ $ a' $%" (i%'=rbi"% #%>.ui,"%

,"" %>&(r"$%+ ($#r$%%" $ #?&i,"

)ausas do 'stresse



11

E&'r$ i&=$ra% ,au%a% $",i"&ai% (" $%'r$%%$ &" abi$&'$ ($ 'raba!" $ &a

*i(a #$%%"a+ #"($"% ,i'ar ba%i,a$&'$ 'r<% #ri&,i#ai%3 A'" #a(r" ($ $@i:<&,ia

#$%%"a+ $(" $ ru%'ra/"

O 'i#" ($ *i(a .u$ &"% au'"i#""%+ "&($ #$&%a"% %$r &$,$%%ári" "b'$r

ui'" ai% r$,ur%"% i&a&,$ir"% (" .u$ r$a$&'$ &$,$%%i'a"%+ &"% $@i:$ ai%

$%"r/" #ara ,u#rir " #a(r" $%'ab$$,i(" $ &"% ,"",a (ia&'$ ($ ,"&i'"% &a *i(a

#r"i%%i"&a "&($ !á ,a(a *$; ai% ,"#$'i/" $ $&"% $%#a/"

Todo estresse é ruim(

J"ru"u-%$ '"(a ua i'"":ia $ '"r&" (" $%'r$%%$ Di;-%$+ #"r $@$#"+

.u$ $$ a,aba ," a %a=($ Li*rar-%$ ($$+ #"r %ua *$;+ au$&'a a #r"(u'i*i(a($Na *$r(a($+ " $%'r$%%$ $ '"(a% a% %ua% "ra% >%i,"+ $&'a $ $",i"&aX -

b" #ara *",< E@i%'$ ua (i$r$&/a $&'r$ a $@#"%i/" a" $%'r$%%$ $ a r$%#"%'a a"

$%'r$%%$ A %i#$% $@#"%i/" a" $%'r$%%$ &" '$ i#a,'" &$:a'i*" &$&!u - a"

,"&'rári"+ " ai% #"($r"%" $%'>u" a" ,r$%,i$&'" #$%%"a

*atores potenciais

O $%'r$%%$ 'ab u a'"r #"%i'i*" &" abi$&'$ ($ 'raba!"+ H" $%'r$%%$#"%i'i*" a '$&%" >&ia $ .u$ #r$,i%a"% #ara r$ai;ar &"%%a% a'i*i(a($% &" (ia

a (ia+ $a &"% (á "'i*a/" $ *i:"r #ara ,riar $ #r"(u;ir &" abi$&'$ ($ 'raba!" A

'$&%" %$ '"r&a &$:a'i*a .ua&(" &" %$ %ab$ a(i&i%'rar ,"rr$'a$&'$ " a,uu"

($ a'i*i(a($% "u .ua&(" &" !á i&'$r*a"% $&'r$ &u$r"%a% a'ribui/9$%

D$ a,"r(" ," R"bbi&% F1777+ # 410 412G $@i%'$ 'r<% a'"r$% .u$ %"

,"&%i($ra("% ,"" "&'$% #"'$&,iai% ($ $%'r$%%$ S" "% a'"r$% Abi$&'ai%+

"r:a&i;a,i"&ai% $ i&(i*i(uai% S$&("3- Ja'"r$% abi$&'ai%3 %" a'"r$% .u$ ","rr$ &" u&("+ "u %$a+ &"

($&'r" (a "r:a&i;a/"+ a% a ,"&%$.u<&,ia ($ .u$ ","rr$ "ra+ #"($ i&u$&,iar $

a:" ($&'r" ($a+ #"r i%%" #"($ ","rr$r " $%'r$%%$

- Ja'"r$% "r:a&i;a,i"&ai%3 a" ,"&'rári" ("% a'"r$% .u$ "ra ,i'a("% a,ia+

$%%$% %" a.u$$% .u$ ","rr$ ($&'r" (a "r:a&i;a/" P"($ %$r $@i:<&,ia% ($

'ar$a%+ .u$ $%'á r$a,i"&a(" ," a ,ara,'$r>%'i,a (" ,ar:" (" #r"i%%i"&a

- Ja'"r$% i&(i*i(uai%3 ,ara,'$ri;a-%$ #"r #r"b$a% "u $@#$ri<&,ia% .u$ a%

#$%%"a% #a%%a "ra (" 'raba!" $ .u$ #"($ i&u$&,iar &a %ua r"'i&a #r"i%%i"&a+

'$&(" ,"" ,"&%$.u<&,ia " $%'r$%%$



12

Para .u$ u :$%'"r #"%%a i($rar u :ru#" ," $i,á,ia+ %$:ura&/a $

,"&ia&/a &a %ua ,a#a,i(a($ ($ :$r$&,ia$&'" %" &$,$%%ári"% u (">&i" %"br$

" %$u %i%'$a $",i"&a Traba!ar $%%$% a'"r$% $",i"&ai%+ #ri&,i#a$&'$ &"%

&>*$i% :$r$&,iai%+ #r"#"r,i"&a ua ai"r $i,á,ia &"% r$%u'a("% (a $.ui#$ $ ,""+

,"&%$.u<&,ia% $ '"(a a "r:a&i;a/"

A an"lise er#a!ol$%i#a re%ional

A Mi,r"$,"&"ia " .u$ $%'u(a " ,"#"r'a$&'" (a% $#r$%a% $ "%

$r,a("% &"% .uai% "#$ra+ a "$r'a $ ($a&(a a "ra/" ("% #r$/"% &"

$r,a(" ($ b$&% $ %$r*i/"% $ a'"r$% ($ #r"(u/"D$&'r" ($%'$ ,"&,$i'"+ '$"% a a&ai%$ ($ $r,a(" .u$ (a ,"&(i/" .u$

a*aia u $r,a(" i%"a(a$&'$+ %u#"&(" .u$ "% ($ai% $r,a("% %$a

,"&%'a&'$%+ &" %$&(" a$'a(" #$"% ($ai% Para a a'i*i(a($ $,"&i,a+ $%%a

,"&(i/" %$r*$ 'ab #ara *$rii,ar+ #"r $@$#"+ a #r",ura $ #r$$r<&,ia% ("

,"&%ui("r+ $', N" ,a%" (a ($a&(a ($ $r,a("+ a $%a ($i&i(a #$a

.ua&'i(a($ ,"&%i($ra&(" a:u&% u&(a$&'"% ,"" u u@"+ #"i% ($*$ %$r

($'$ri&a(a $ ,$r'" #$r>"(" ($ '$#"Qá a% $%'ru'ura% ($ $r,a(" $%'" ,"&(i,i"&a(a% #"r 'r<% *ariá*$i% #ri&,i#ai%3

&=$r" ($ ira% #r"(u'"ra% &" $r,a(" (i$r$&,ia/" (" #r"(u'" $@i%'<&,ia ($

barr$ira% ) $&'ra(a ($ &"*a% $#r$%a% C"&%i($ra&(" a%%i+ #"($"% ,a%%iY,ar

a% $%'ru'ura% ($ $r,a(" #ara " %$'"r ($ b$&% $ %$r*i/"% ," a% %$:ui&'$%

i&"ra/9$% ,"&,"rr<&,ia .u$ ua %i'ua/" ($ $r,a(" &a .ua " &=$r" ($

,"#ra("r$% $ *$&($("r$% '" :ra&($ .u$ &$&!u ($$%+ a:i&(" i&(i*i(ua$&'$+

,"&%$:u$ a$'ar " #r$/" " "&"#i" ua %i'ua/" ($ $r,a(" $ .u$ ua=&i,a Yra *$&($ u #r"(u'" .u$ &" '$&!a %ub%'i'u'"% #r@i"% a ,"&,"rr<&,ia

M"&"#"i%'a ua %i'ua/" ($ $r,a(" &a .ua $@i%'$ ui'a% ira% *$&($&("

#r"(u'"% (i$r$&,ia("% .u$ %$a %ub%'i'u'"% $&'r$ %i " "i:"#i" ua %i'ua/" ($

$r,a(" $ .u$ u #$.u$&" &=$r" ($ ira% ("i&a " $r,a("+ ,"&'r"a&(" a

"$r'a ($ u #r"(u'" .u$ #"($ %$r !"":<&$" "u (i$r$&,ia(" N$%'a% %i'ua/9$%

($*$ %$r a*aia(a% !abii(a($% %ui,i$&'$% #ara #"%%a i($&'ii,ar "% (i$r$&'$%

'i#"% ($ $,"&"ia $@i%'$&'$% &" $r,a("+ $*a&("-"% a (i$r$&,iar ,"" "%

$r,a("% ,"#$'i'i*"% .u$ ($'$ri&a "% #r$/"% (a% $r,a("ria%



13

&ONSIDERAÇ'ES (INAIS

C"" *i"%+ $%'$ 'raba!" r$%u'a(" ($ u $%'u(" i&u,i"%" .u$ $@i:iu &"

($,"rr$r (a %ua $ab"ra/" ui'a a&ái%$ $ r$$@" Ua (a% *a&'a:$&% "$r$,i(a%

$ .u$ ,"&%i($r" a ai% i#"r'a&'$ "i " ,"&!$,i$&'" .u$ 'i*$ a r$%#$i'" (a '$"ria

a(i&i%'ra'i*a &a% "r:a&i;a/9$% 'a&'" &" u&,i"&a$&'" ,"" &"% a%#$,'"% $:ai%

J"i u $%'u(" r$a$&'$+ ui'" i&'$r$%%a&'$ $ i&%'ru'i*" Eab"ra(" a'ra*% ($ ua

*i%" :$ra $ $:a+ #r"#"r,i"&a&("-$ u $!"r ,"&!$,i$&'" $ u $&'$&(i$&'"

ai% ,ar" $ #ra'i," &a '$"ria (" #r",$%%" ,"&'abii;a/"

A" %$ a&ai%ar " ,"&'$@'" (a% $#r$%a% &"% #$ri'i(" *i%ubrar a%#$,'"%

i#"r'a&'$% a" %$u ($%$&*"*i$&'"+ #"i% !á ua abra&:<&,ia ($ '"("% "% a'"r$%.u$ $&*"*$ (ir$'a$&'$ a "r:a&i;a/" &"% %$u% a%#$,'"% ($ ,"&%'ru/" ($

*a&'a:$ ,"#$'i'i*a P$r,$b$-%$ ai&(a ua <&a%$ &"% #"&'"% "r'$% $ ra,"% (a

"r:a&i;a/" #$ra&'$ a ,"&,"rr<&,ia $ (a% a$a/a% $ "#"r'u&i(a($% i#"%'a% #$"

abi$&'$ &" .ua a "r:a&i;a/" %$ i&%$r$ A'ra*% (a ,"&'abii(a($+ .u$ a aa (a

$#r$%a+ $ "&($ i,a r$:i%'ra("% '"("% "% a'"% $ a'"% #"($-%$ '"ar ($,i%9$%

#ara a $!"ria (a $%a+ u'ii;a&(" #ara i%%" "% ,á,u"% a'$á'i,"% N$%%$

a%#$,'"+ a ,"&'abii(a($ ",u#a a #"%i/" ($ $rra$&'a ($ a#"i" (" $#r$%ári" A%"br$*i*<&,ia $ u u&(" ($ :ra&($ ,"#$'i/" '$ %$ ,"&%"i(a(" ,"" "

($%ai" (a% $#r$%a% (a a'uai(a($ A% i&"*a/9$% $ ru#'ura% #r$%$&'$% &" abi$&'$

a#"&'a #ara u &"*" #$ri ($ "r:a&i;a/9$%+ .u$ *a"ri;$ " ,"&!$,i$&'" $ a

*i%" ($ u'ur"



14

RE(ER)N&IAS BIBLIO*RÁ(I&AS

ARAMAN+ Eia&$ Maria SAMPAIO+ R$:i&a $$&ara Mate"ti#a+ ,i<&,ia%

,"&'áb$i% S" Pau"3 P$ar%"& E(u,a'i"&a (" Bra%i+ 2007

COSTA+ Q"% Ma&"$ &ontabili!a!e B"si#a, S" Pau"3 P$ar%"& E(u,a'i"& ("Bra%i+ 2007

ESPOLADOR+ Ri'a ($ Cá%%ia R$%.u$''i Intro!-./o ao !ireito 01bli#o e 0ri2a!o,S" Pau"3 P$ar%"& E(u,a'i"& (" Bra%i+ 2007

RIBEIRO+ O%&i M"ura &ontabili!a!e B"si#a, 28 $( S" Pau"3 $(i'"ra Sarai*a+2002

SILVA+ Maria M&i,a (-n!aentos !a a!inistra./o, S" Pau"3 P$ar%"&Pr$&'i,$ a+ 2010

Ambiente Empresarial - Luiz

Documents

Transcript of Ambiente Empresarial - Luiz