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Seminário - ARQUIVOS DIGITALIZADOS
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From: Moraes C. & R. <web...@mo...> - 2006-07-30 04:45:59
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style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">ARQUIVOS
DIGITALIZADOS</SPAN></B><STRONG><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></STRONG></P></TD></TR>
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<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">OBRIGA=C7=D5ES
TRIBUT=C1RIAS ACESS=D3RIAS - por meio digital ou assemelhado<BR>Arquivos
certificados de natureza Cont=E1bil, Fiscal, Trabalhista e
Previdenci=E1ria</SPAN></B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
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<H1 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Objetivo:<o:p></o:p></SPAN></H1></TD></TR>
<TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
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<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">An=E1lise
e aplica=E7=E3o pr=E1tica da documenta=E7=E3o t=E9cnica dos neg=F3cios e atividades
econ=F4micas e financeiras, dos arquivos digitais certificados, com base nos
dispositivos da IN SRF n=BA 86, de 22.10.2001, Lei n=BA 10.666, de
11.06.2003, PORTARIA INSS/DIREP N=BA 42, de 24.06.2003, Portaria MPS/SRP N=BA
58, de 28.01.2005, Ato COTEPE/ICMS 35, de 17.06.2005 e Conv=EAnio ICMS 054,
de 01.07.2005 , com aplicabilidade anterior a 2004 e a partir de
Janeiro /2005 nas novas especifica=E7=F5es de arquivos.</SPAN><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
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style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
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<TABLE class=3DMsoNormalTable
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<H4 style=3D"MARGIN: 0in 0in 0pt"><STRONG><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'">Programa:</SPAN></STRONG><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></H4></TD></TR>
<TR style=3D"mso-yfti-irow: 1">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">> Dispositivos
ao regime de direito privado e direito p=FAblico, a luz</SPAN></B><B><SPAN
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Symbol; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US; mso-ansi-language: EN-US; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-char-type: symbol; mso-symbol-font-family: Symbol"><SPAN
style=3D"mso-char-type: symbol; mso-symbol-font-family: Symbol">q</SPAN></SPAN></B><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">
das Leis n=BAs 8.212/91, <SPAN
style=3D"mso-spacerun: yes"> </SPAN>4.320/64
e Complementar n=BA 101/2000; <BR>> Aplica=E7=F5es</SPAN></B><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">
legais em escritura=E7=E3o de livros ou produ=E7=E3o de documentos de
natureza cont=E1bil, fiscal, trabalhista e
previdenci=E1ria;<BR> >Defini=E7=F5es pela Secretaria</SPAN></B><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">
da Receita Previdenci=E1ria e padr=F5es definidos pela Receita Federal,
Conselho de Pol=EDtica Fazend=E1ria e =D3rg=E3os Estaduais de Pol=EDtica Fazend=E1ria,
inclusive Tribunais de Contas;<BR>> Gera=E7=E3o e entrega de Arquivos
Digitais:</SPAN></B><B><SPAN
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">
</SPAN></B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US"><o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">I. Informa=E7=F5es
Gerais : fiscais, cont=E1beis, patrimoniais e dos
trabalhadores;<BR>II. Pessoa Jur=EDdica de Direito P=FAblico : execu=E7=E3o
financeira e or=E7ament=E1ria e informa=E7=F5es dos servidores e trabalhadores em
geral;<BR>III. Agrupamento de dados por estabelecimento e/ou por
compet=EAncias;<BR>IV. Autentica=E7=E3o atrav=E9s de c=F3digo de identifica=E7=E3o
eletr=F4nico; e, <BR>V. Relat=F3rio dos Arquivos
Digitalizados.<o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US"> Codifica=E7=E3o
de Dados e Organiza=E7=E3o dos Arquivos :</SPAN></B><SPAN
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">
<SPAN lang=3DPT-BR><o:p></o:p></SPAN></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">I. Formata=E7=E3o
=96 texto, organiza=E7=E3o hier=E1rquica, caracteres, linha do arquivo e
tamanhos;<BR>II. Campos e sua aplica=E7=E3o alfanum=E9rica e/ou
num=E9rica;<BR>III. Regras com conte=FAdo representativo de valor,
quantidade, percentual, data e per=EDodo;<BR>IV. N=FAmero ou c=F3digos de
identifica=E7=E3o =96 regra de formata=E7=E3o legal;<BR>V. Bloco de arquivos =96
representativo de agrupamento de documento suporte de
informa=E7=F5es;<BR>VI. Quantidade e organiza=E7=E3o dos arquivos entregues =96
exerc=EDcios financeiros, estabelecimentos, volumes de dados, atentando para
as pessoas jur=EDdicas de direito privado ou p=FAblico;<BR>VII. Meios de
entrega e autentica=E7=E3o;<BR>VIII. Sistema aplicativo em obedi=EAncia a
Lei n=BA 8.212/91; e,<BR>IX. Comprova=E7=E3o e etiqueta identificat=F3ria dos
volumes .<o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US"> Arquivo
Digital</SPAN></B></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">I. Blocos
obrigat=F3rios e informa=E7=F5es digitais, e sua aplica=E7=E3o no cumprimento da Lei
n=BA 10.666/03 e demais Atos Previdenci=E1rios e Fazend=E1rios:
<o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">> Identifica=E7=E3o
do Contribuinte e Respons=E1veis pelas informa=E7=F5es e registros;
e, <BR>> Lan=E7amentos Cont=E1beis =96 utiliza=E7=E3o tipo de
escritura=E7=E3o, contas com t=EDtulos pr=F3prios, centro de custos / contas
discriminadas, registros dos fatos ocorridos.<o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">II. Bloco
comum =E0s empresas de direito privado e
p=FAblico:<BR> <BR>> Folha de Pagamento, no cumprimento da
legisla=E7=E3o e aplicada aos Segurados Obrigat=F3rios =96 CLT e vinculados aos
=F3rg=E3os p=FAblicos, contendo =96 dados cadastrais, Base de C=E1lculo
Tribut=E1ria e Parcelas n=E3o Integrantes, registros na contabilidade e
indicadores de pagamento; e, <BR>> Informa=E7=F5es compat=EDveis
com o Sistema SEFIP e informa=E7=F5es atrav=E9s da GFIP<o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">III. Bloco
obrigat=F3rio =E0s empresas de Direito P=FAblico: <o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">> Registros
de natureza financeira e or=E7ament=E1ria, com base nos dispositivos
apresentados pela Lei n=BA 4.320/64 e Portaria 42/MPOG <BR>>
Execu=E7=E3o de despesas, balancetes or=E7ament=E1rios e informa=E7=F5es auxiliares,
atentando para : <BR>> Fornecedores;<BR>> Obras de
constru=E7=E3o civil e outros servi=E7os sujeitos =E0 reten=E7=E3o; e,<BR>>
Aplica=E7=F5es de registros =E0s empresas de Direito
Privado.<o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">IV. Bloco
obrigat=F3rio em todos os Arquivos Digitais : <o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">> Controle
e encerramento do arquivo para fins de Auditoria-Fiscal
Federal<o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">E,
mais</SPAN></B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">
: Informa=E7=F5es digitais atrav=E9s dos dispositivos da Receita Federal , sua
aplica=E7=E3o e reflexos<BR>junto aos Arquivos dispostos atrav=E9s dos Atos da
Receita Previdenci=E1ria <o:p></o:p></SPAN></P>
<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US">Aplica=E7=F5es
pr=E1ticas durante o Treinamento, atrav=E9s da <BR>FOLHA DE PAGAMENTO /
CONTABILIDADE / GFIP / CONTROLES OR=C7AMENT=C1RIOS</SPAN></B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-language: EN-US"><o:p></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 0.25in"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p> </o:p></SPAN></P></TD></TR>
<TR style=3D"mso-yfti-irow: 2; mso-yfti-lastrow: yes">
<TD
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<P class=3DMsoNormal
style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial"><o:p> </o:p></SPAN></B></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable
style=3D"BACKGROUND: #f2f2f2; WIDTH: 548px; BORDER-COLLAPSE: collapse; HEIGHT: 47px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D548 border=3D0>
<TBODY>
<TR style=3D"HEIGHT: 15.5pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; HEIGHT: 15.5pt; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><STRONG><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Carga hor=E1ria
e per=EDodo:</SPAN></STRONG><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR>
<TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Carga
hor=E1ria: 8<BR>Hor=E1rio: 8h =E0s 12h e 13h30 =E0s 18h</SPAN><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable
style=3D"BACKGROUND: #f2f2f2; WIDTH: 546px; BORDER-COLLAPSE: collapse; HEIGHT: 26px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D546 border=3D0>
<TBODY>
<TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<H2 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">P=FAblico
Alvo:<o:p></o:p></SPAN></H2></TD></TR>
<TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">entidades
privadas e p=FAblicas, com participa=E7=E3o no treinamento atravez de
representantes da sua =93cadeia de decis=F5es=94.</SPAN><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable
style=3D"BACKGROUND: #f2f2f2; WIDTH: 544px; BORDER-COLLAPSE: collapse; HEIGHT: 78px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D544 border=3D0>
<TBODY>
<TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><I><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Facilitador(s)</SPAN></I></B><B><I><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></I></B></P></TD></TR>
<TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Corpo
Docente MORAES CURSOS</SPAN></B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><BR></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Instrutor
e Palestrante nas =C1reas Comercial / Cont=E1bil / Tribut=E1ria =96 Previdenci=E1ria
e P=FAblica, Autor de Obra de Estudo e Pesquisa do Direito Previdenci=E1rio =96
Trabalhista e P=FAblico,Instrutor de Cursos Preparat=F3rios a Concursos
P=FAblicos,Bacharel. <st1:PersonName ProductID=3D"em Ci=EAncias Cont=E1beis"
w:st=3D"on">em Ci=EAncias Cont=E1beis</st1:PersonName> e com Prepara=E7=E3o
Pedag=F3gica em n=EDvel de Extens=E3o Universit=E1ria, pela Universidade de
Bras=EDlia =96 UnB ,Auditor-Fiscal.</SPAN><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable
style=3D"BACKGROUND: #f2f2f2; WIDTH: 542px; BORDER-COLLAPSE: collapse; HEIGHT: 26px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D542 border=3D0>
<TBODY>
<TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Investimento:</SPAN></B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
</SPAN><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></B></P></TD></TR>
<TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'">Favor
Consultar Tele-atendimento<o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable
style=3D"BACKGROUND: #f2f2f2; WIDTH: 540px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D540 border=3D0>
<TBODY>
<TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Incluso:</SPAN></B><B><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></B></P></TD></TR>
<TR style=3D"mso-yfti-irow: 1">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Incluso:
Material Did=E1tico (apostila,caneta personalizada,crach=E1 de identifica=E7=E3o)
coffee-break manh=E3 e tarde</SPAN><U><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></U></P></TD></TR>
<TR style=3D"mso-yfti-irow: 2; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><o:p> </o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable
style=3D"BACKGROUND: #f2f2f2; WIDTH: 538px; BORDER-COLLAPSE: collapse; HEIGHT: 91px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D538 border=3D0>
<TBODY>
<TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Data(s)
local(s)</SPAN></B><B><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></B></P></TD></TR>
<TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<H3 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-WEIGHT: normal; FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">17/08/2006
Campinas</SPAN><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><BR></SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-WEIGHT: normal; FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">18/08/2006
Ribeir=E3o Preto - SP</SPAN><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><BR> <BR> </SPAN></H3>
<H3 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
<H3 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Informa=E7=F5es
e Inscri=E7=F5es <FONT color=3D#ff0000>16.3512
2900</FONT></SPAN></H3></SPAN><SPAN lang=3DPT-BR
style=3D"FONT-WEIGHT: normal; FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-weight: bold"><o:p></o:p></SPAN></H3></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> <o:p></o:p></SPAN></P>
<TABLE class=3DMsoTableGrid
style=3D"BACKGROUND: #f2f2f2; WIDTH: 538px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480"
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vAlign=3Dtop width=3D"100%">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><SPAN
class=3Dstyle1><A
title=3Dhttp://www.moraescursos.com.br/new/public/index.php?module=3Dservicos_compra_instrucao.php&x=3D1&id=3D187&keys=3Did,null
href=3D"http://www.moraescursos.com.br/new/public/index.php?module=3Dservicos_compra_instrucao.php&x=3D2&id=3D273&keys=3Did,null"
target=3D_blank><STRONG><SPAN
style=3D"FONT-FAMILY: Verdana; TEXT-DECORATION: none; text-underline: none">Preencha
j=E1 a sua ficha de inscri=E7=E3o, clique
aqui!</SPAN></STRONG></A><o:p></o:p></SPAN><o:p></o:p></SPAN></P>
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align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=3Dcenter><STRONG><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Moraes Cursos
realiza todos conte=FAdos program=E1ticos de seus cursos e semin=E1rios ou
qualquer outro tema da necessidade do cliente IN
COMPANY.</SPAN></STRONG><SPAN lang=3DPT-BR
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