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trea tments. As a result, i mmediacy has l ed to unprecedented impacts on humans, which tries to adapt a ccordingly.

Overview For each challenge, an unique approach. The constant changes in global economy a nd political outl ook, due to technological innovations a nd cultural excha nges, lead organizations to address common cha l lenges. To do s o, they need to synchronize personal, s oci al, business, marketing a nd i nternational behaviors a nd treatments. Adva nces i n Communication Systems, Information Technology and Engineering Transportation a pproached huma n communities i n a n unprecedented way. Among other thi ngs, i t also dramatically i ncreased our power to endanger the envi ronment a nd a ll l ife forms, i ncluding us . The s earch for new directions a nd structures to support a nd s ynchronize va rious a ctivities a nd entrepreneurial behavi or is constant. This eventually enables pa rti cipation i n the marketing context. However, as we s ha ll s ee, participating in the market i s not enough to s urvi ve. In a ddition, participation is accompanied by a cceptance of l osses, deactiva tions, exchanges, s ubstitutions, procedural changes, abandonment a nd s o many other s i tuations of change that occur i n this tra nsition period of s ys tems of thought, s cience, religion, government and s oci ety. Si multaneously the Strategy & Ma rket Cycl e i ntroduction of new products and servi ces and the res ulting consumption - keeps accelerating constantly. Thi s requires understanding, a bsorption and i mmediate a da ptation of new ideas and concepts for organizations. Products a nd Servi ces constantly change levels. The twenty-first century allows much more mobility, i nteractivity, constant exchange of i nformation a nd tra ns parency (mobile, social networking, to ci te a few) crea ti ng new references, habits, behaviors and


The new directions and organizational structures will emerge from the coming change i n mindset, a ttitude a nd behavi or towards innovations. This includes a ba ndonment of prejudices and ideals of life that no l onger work. The base to participate i n the XXI Ce ntury is the consideration of human values a nd collaboration. Fa ci ng old a nd obsolete s tereotypes has become a cha l lenge to all. We l i ve l onger: technology facilitates work and life i n s oci ety with a totally di fferent perspective when compa red with the past. It is up to each organization and ea ch i ndividual to constantly cha nge. Financial s us tainability s hould be accompanied by a transition to a l ess competitive a nd more collaborative society. More tha n participating i n the market, it has become es sential to know how to l ive together keeping profi tability a nd s ustainability i n the midst of changes a nd relying l ess on unplanned fi nancing.

Thi nki ng outs i de the boxes .


Activity Level 3 Business insight Combi ning the knowledge of the companies with our perception, we create paths to maintain growth and bus iness sustainability beyond the profit. Wi thi n this environment we operate with the direction a nd management levels of companies, evaluating the a cti vi ties from the strategic and managerial point of vi ew. We a pply procedures that reveal the underlying ca us es of situations encountered i n organizations a nd generate a marketing and business direction.

Mi croeconomics analyses the choices of consumers who ca n be i ndividuals or households - a nd firms in a va ri ety of market situations. Its a im is to explore how choices s hould be made, and to provi de a n explanation of choices that are made. Mi croeconomics also considers economies composed of i ndividual decision-makers, and studies the existence a nd properties of economic equilibrium. Fi nancial ca n be any activi ty directly or i ndirectly l inked to fi na ncial a ctivities s uch as modeling, reporting, i ns truments, tra nsactions, ma nagement, or regulation.

Thi s allows us to generate a consistent management model that applies i n the company a nd generates pos itive results. â—Ľ EY&T Advi s ory a cts at the microeconomic a nd fi nancial l evel where the behavior of companies i s s ubject to i mposed changes by the regulatory, economic a nd market conditions. As Boockholdt (1999), the events that a ffect any orga nization are a result of i ts interactions with its envi ronment, which includes economic, social, political, a nd regulatory entities.


Approach Convert data & fact-based analysis into relevant and revealing information for Strategy & Planning.

Our perception of the organization is independent a nd a chi eves the understanding of multiple contexts s i multaneously, whether they a re in the indivi dual, professional, organizational, economic, social, cultural or envi ronmental field. The work is ca rried out wi th local obs erva tion, collection of data a nd information, i nterviews, fact-finding a nd fa ct-checking, reports a nd fi nancial i nstruments, consultation of legal i nstruments.

Thus we perceive the organization on va rious points of vi ew, which ca n be complementary to those perceived by the orga nization i tself, thus reinforcing ideas that had been discussed previously. Alternatively, it ca n a lso be i nnovative or even conflicting, but a lways with the i ntention of putting some light on i ssues that need to be s ol ved. Thereafter the business realities comes up with rea l strengths a nd weaknesses a nd limitations, the finite res ources a vailable, the political reasons, lack of res ources or i nabilities.

To meet the needs a nd business issues we must fi rst understand the market linkages. We evaluate the ma rket situation to provide strategic direction, in order to obta in assurance that company productive effort is a bs orbed by the market. We get through Strategic Di a gnostics by the company Ma turity Cycl e. We identify i s sues, needs a nd formulate s trategies. We create i ntegrated projects to redirect business organizations, whi ch integrate the va rious areas operations of the compa ny.


The i mplementation of these projects is that will make the gra dual transition and transformation of the orga nization conducting it safely to a new l evel of performance i n the market. The Integrated Projects fol l ow the cri tical path method that is the only way to ens ure that the functional a nd temporal dependencies (i n this order) are resolved prior to placing i n progress. Look a t the situation as a whole result i n a n assertive di a gnosis. (â—Ľ EY&T) The s ynthesis is the art of s tructuring and symbolizing the i nterconnectedness of all possible aspects of a pa rti cular situation. (â—Ľ EY&T)


Ha rmonizing complementary i nsights for mutual ful fillment is an a rt that only the enlightened ones have. It i s the a rt of living or ethics.

Perception The perception of the human being is in fragments There a re 64 di fferent points on the compass. Therefore, i f 64 i ndividuals assume different pos itions to l ook at a n object or s ituation, everyone sees a different appearance of the s a me. However when they a re defendants will s a y s uperficially they have seen the same object or s ituation, when i n reality i t was not wha t happened. Moreover, if one of them says tha t from that s tudied the object or the whole s i tuation will be saying nonsense. It i s i mpossible to s ee the whole of any object or s i tuation by using the five senses as tools. The s enses ca n only perceive aspects a nd not the whole. The perception of the human being is in fra gments, given the human apparatus s o nobody ca n see the whole of anything. The technology helps extend perception, but still not enough to omniscience. The consideration for others begins here. The other may not have rea lized the s ame way. The s enses ca n perceive only aspects a nd not the whole. However, that i s what most of us ma ke when we express opinion a bout the worl d a round us. We a re always i nfluenced by the l i ttle things that require us to make a s sociations, l eading us often to confusing wa ys that distort our understanding of the Abs olute Truth. (GIORGETTA, 2014, p.2) Supplement the perception is the a rt of dealing with wha t s omeone ignores disregards or had no a wareness wi thout generating embarrassment, conflict or tension.


Worki ng i n a group is that. Welcoming the perception of others and understand how i t complements yours. Thus, the exchange of information can be enriching and the work performed will be more complete. It is n ot a contest or competition. It is just one of the nice ways to l i ve in harmony a nd a void conflicts a nd unnecessary cons traints. "When we truly feel powerful inside, there's no reason to bel ittle others."

“One mus t study not the customs of peoples but the s ubstance of consciousness.�


Time Time is an illusion created by our senses. 2. Ti me was not, for he was asleep in the i nfinite bosom of duration. (A) Ti me is only a n illusion produced by the s uccession of our s tates of consciousness as we tra vel through eternal duration. Time does not exi st where there is not a n a wareness that the i llusion can be perceived; he "is a sleep." Thi s is only a mathematical line which divides tha t pa rt of eternal duration which we call the future, from that part which we call the past. Nothi ng on earth has real duration, for nothing rema ins without change. Nothing remains the s a me even during a billionth of a s econd. The feeling we have the division of the reality of "ti me" known as this a rises from the va gueness of that momentary glimpse, or that s uccession of glimpses, of things that our s enses give us, as things the i deal region we ca l l future move to the region of memories tha t we ca ll the past. Similarly, the s ensation experienced duration in ca se of a n i ns tantaneous electric spark due to continuous pri nting job on the retina. The real person or the rea l thing i s not just what is s een at a ny pa rti cular ti me, but i s composed of the sum of a l l i ts va rious and changing conditions from i ts a ppearance i n material form to i ts di s appearance from the earth. These a re "tota ls" that exist from eternity i n the "future," a nd gra dually pass through matter, to exist in eternity "past". No one could s ay that a metal ba r thrown into the sea began to exist when he l eft the a ir, and ceased to exist when he entered the water; or the bar i tself consisted onl y of that cross section that at a given moment coincided with the mathematical


pl a ne that separates and simultaneously communicates the a tmosphere a nd the ocean. The s ame idea a pplies to people a nd things tha t, while tra nsfer of what is to what existed, a nd the future to the past, present momentarily to our s enses i n a way a cross s ecti on of its total beings, as they pass by ti me a nd s pace (as matter) on their way from one eternity to a nother. These two eternities cons titute the "duration", the only i nstance in whi ch anything has real existence, and we woul d know that, i f our s enses could perceive the process. (BLAVATSKY, Helena Petrovna, 1888)

“Nothing on earth has real duration, for nothing remains without change. Nothing remains the same even during a billionth of a second."

This is the landscape of space-time: the underlying fabric of the physical universe, perhaps of reality itself. Although we don’t see its ups and downs, we feel them as the force we call gravity. Source:


Preparing the Future

W e u nders ta nd that organiza ti ons , l ike humans, a re uni que and ha ve i ts s et of chara cteri sti cs tha t d i ffers from the others . So create a nd defi ne their b e havi or a nd reap the consequences of thei r d e ci si ons and acti ons.

Create your own mode of existence I f the knowledge underl yi ng al l schools of a d mi ni stra ti on i s al ways the s ame, the methods , te chni ques, legal a nd fis cal instruments and human b e havi or f or the creati on a nd mai ntena nce of o rg a niza ti ons are not. F u rthermore, the i nterpreta ti on given to m a na gement knowl edge is di fferent, beca use it i s n o t a n exa ct sci ence a nd lives i n consta nt e vo l uti on. Al though we know severa l companies, w h os e founders had no such knowledge. Th e refore, every organiza ti on, in i ts di sti nct h i s tori ca l moment a nd pl ace, had to create thei r o w n way to exi st in the context of ma ny rea liti es l i ke behavi ora l, internal, external , l oca l , regional, n a ti onal a nd gl obal ma rket. N o t a l ways a knowledge that has been or is good f o r a pa rti cular context or histori ca l moment, it is f o r o thers . In additi on, knowl edge must ta ke into a ccount indivi dual and organiza ti ona l dif ferences f ro m thos e who a dopt it. This l eads to a hig h d e g ree of speci a liza ti on s o tha t the more e xp eri enced al ready know that one must s tart from a g enera l concept, but over ti me, ea ch organiza ti on w i l l create i ts own method of ma nagement. Th i s wil l be adapted to real ity perceived by tha t p a rti cula r o rga nizati on ma king it s omewhat non tra ns fera ble becoming pa rt of their orga niza tional cu l ture. An i ndependent percepti on ca n compl ement the a bi l ity to unders ta nd the performa nce of an o rg a niza ti on i n the market ma king i t us eful i n g u i ding the creati on and the ma intenance of i t.


As there i s no sta ndard or l imi t f or crea ti vi ty, we h a ve a divers ity of conduct o f indivi dual s that re s ul t i n an infi nite set o f organiza ti ons . W e dea l wi th the reality of the m oment and look f o r the rea sons of the i ssues that a ri se, but alwa ys l ea ve room f or s ubjecti ve, the unusual, u n expected, a nd inexpli cabl e.


About Reality 8 The reality does not change just because we want or think or presume or assume that it is the way we want. It will always be greater than us. (â—Ľ EY&T) Th e real ity is a tomi c a nd subatomi c (a nd sci entis ts co n ti nue to search ... s o far the s mal les t parti cl e i s th e neutri no. (SCALE OF TH E UNIVERSE) Th e refore i t i s a lways cha ngi ng, a s pa rti cl es and e n ergy do not s ta nd s ti ll, even if we think that is d i fferent, but it is not. It occurs s imulta neousl y. Th e sequence is as a human convenience only. Mo re over, we perceive onl y the coars e a ggrega te p o rti on that s ti mulates our fi ve s ens es, which is th e percepti on of reality for humans. Any devi ce d e s igned to increas e or a mpl ify s ome phenomenon o n l y serves to ma ke i t perceptibl e to the fi ve h u ma n senses . An exa mple o f thi s is the telescopes th a t a re a lready i n the sixth genera ti on s ince N e w ton. That i s, even wi th the most adva nced d e vi ces we ca nnot percei ve reali ty i n i ts enti rety. W e a re a ble to s ee it better, but not tota lly. The s a me goes for mi croscopes. I n fa ct, no one perceives real ity directl y. The bas e o f a l l our knowledge i s the i nterpreta ti on of our p e rcepti on at some level o f depth. It i s a lways h e a lthy to ques tion the vi ews or references f rom ti me to ti me - hi s and others - to chal lenge p re judices and opinions that shape our u n ders ta nding and thus our wa y of l ivi ng. Th e more va ri ables or benchmarks we use better o u r percepti on a nd thus become less s uscepti ble to u n f ounded bel ief s ys tems . R e vi sing the concepts peri odica l ly is unavoidable .


H UANG, C ary. The Sc ale o f Un iverse 2

Eve rything changes i ncl uding wha t wa s a ppa rentl y s o s tabl e.

Th i s requires knowledge to address them, w hich: e i ther they are not in organi zati ons or even though th e y are disrega rded.

Services Pre pari ng the organization f or the future. W e a re a Stra tegy & Genera l Ma nagement co n s ul ta ncy. W e o ffer cl ear, objecti ve, concis e, and focused e xp eri ence for busi ness l ea ders i n s tructuri ng p ro bl ems s o they ca n ma ke better ma na gement d e ci si ons . S pecialties ◥ D i a gnosis & S tra tegi c Pl anning - G uide the co m pa ny in creati ng the pa th of g row th and p ro fi ta bility. ◥ Org a niza ti on - Eva luati on of expli ci t a nd i mplici t i ns ti tutional and policy rules to provi de o rg a niza ti ona l structure. ◥ S tra tegic Ma na gement - Develop polici es a nd p l a ns i n terms of progra ms des igned to fulfi ll s tra tegies. Creati on of Performa nce Indica tors . ◥ Po s iti on i n the Ma rket - Eva luati on of the s ales vo l ume of a b ra nd, product or company in relati on to th e volume o f Sal es of its competi tors i n the s a me ma rket or s ector. ◥ Co rpora te Reorganiza ti on - Stra tegic Dia gnosis a n d Process Redesi gn. ◥ I nter Interi m Ma na gement - Executi ve control of o n e or s evera l depa rtments of the company. Th e set of cha nges deri ved f rom consta nt tra ns forma ti on i n the gl oba l politi ca l a nd economic co n text creates, in s ome ca s es, stress ful re l a ti ons hi ps.


I n a company everything i s i nterconnected, one th i ng depends on the other to the point that i t i s to ta l ly imposs ible to s tudy any f uncti on without s tudyi ng al l the others . Knowl edge of a part re q uires knowledge of the whole. Knowing the w h ol e of a company i s possi ble, but i t requires a l o t of ti me and work, a nd above a ll the applica ti on o f the a ppropri ate method, and no less necess ary th i ng, the ri ght di recti on of experi enced people. Th e need for external, independent aid i s common o n s uch o cca si ons . Co n s ulta ti ve i nterventions fi nd opportuni ti es i n s e vera l a rea s, a nd ours i s Mi croeconomi c e va l uati on, Sectori al and Fina nci a l eva luati on, S tra tegic Diag nos is, Orga ni zati on, S tra tegi c Ma na gement, Ma rket Pos iti on a nd Reorga ni zati on. Al l wi th parti ci patory customer acti on lines. W e p repare the future o f the organiza ti on.


The EY&T Advisory Model

Ma croeconomic, Financi a l a nd Sector Eva l ua ti on

Th e n they convert the pl an into reali ty. To do this th ey hire other i ndi vi duals, i n a dditi on to fi nanci ng, e q uipment a nd servi ces. They do this through the S tra tegic Ma nagement whose focus is to moni tor a n d control the execution of the stra tegies i m pl emented b y bus ines s processes , ensuri ng the re s ul ts determined i n the Stra tegy. Af te r s ome ti me the results show a pattern. At that m o m ent, the organiza ti on occupi es a Ma rket Po s i ti on in relati on to other organiza ti ons in the s e ctor. Eva luati ng this pos iti on reali zes the need f o r cours e correcti ons in s tra teg y. Here's explici t s tra tegy i s dynamic a nd not sta ti c depending on th e li fe cycl e of the p roduct or s ervi ce i n additi on to m a rket condi tions.

I t i s quite s imple. Organiza i ra ti ons need to pl an for th e long a nd medi um term and act short -term. Eve ry a cti on i n the short-term component must be s o me purpose in the l ong term. N evertheles s, f or th a t you need gui dance . Th e ori enta ti on sta rts a t Mi croeconomic Eva l uati on, Fi nanci al a nd Sectori a l of the ma rket in w h i ch you want to a ct determi ning which acti vi ti es th e organiza ti on s houl d perform and why a nd p u rpose.

Th e Ma rket Positi on provi des evi dence for cours e co rrecti on or new di recti on to be ta ken by the co m pa ny. Th e reorganiza ti on changes the o rga nizati on a da pti ng to the la test guidance. S trateg ic Dynamism

Ch o s en the i niti al di recti on S tra tegy wi ll determine w h i ch polici es and s tra tegi es wi ll be mos t a p propri a te to a ddress a nd deal with the selected m a rket. To ca rry out the bus iness acti vi ti es the stra tegy n e eds of i ndi vi duals w orki ng in unis on through a n o rg a niza ti on. Th es e i ndivi duals then use the resul t o f the S tra tegy, w hich s ays wha t to do, but not how to d o , beca use i t depends on the defini tion of b u s iness processes, resources, and Human Va lues.


D yn a mis m is that fl exi ble or compromis ing a spect th a t a ccepts a nd us es a cours e correcti on method a s an instrument for the survi va l of the o rg a niza ti on, such as Fi nanci al, Customer, Pe rs pecti ve i ndica tors of internal a nd externa l p ro cesses, the pers pecti ve of learni ng and growth a n d al so of Corpora te Susta inabil ity.


Achievement Model Ti m i ng Ou r s tudies provi de directi on and ti mi ng of m a rketing a ctions a nd stra tegies, i nterna l a nd e xternal i n order to obta in conti nuous a nd s us ta ina bl e profita bil ity i n the medium and l ong te rm .

W e ca rry onl y p rojects a ri si ng from our di agnosis a f ter Boa rd a pprova l . Ou r m a in del ivery i s of the f ollowi ng types. A p u re stra tegy in the s ense of a dvi sing our cl i ents o n creati ng and s us ta ining competi ti ve a dva nta ges , d e s igning a path to g rowth and profita bili ty a midst co m peti ti on a nd consta nt cha nge. A f o cus on i mplementa ti on proces ses , or stra tegy e xe cuti on within the tea m members of the cl ient. To g ether we coll abora te to r evea l and l evera ge the p o tentia l of crea ti on & i nnova tion, renewa l, a u tomati on, tra nsiti on and tra nsformati on of o rg a niza ti ons creati ng an Integra ted Project Po rtf oli o that addres s business i ssues . D u e to technol ogica l a dva nce offered toda y thi s is a p oss ibili ty ma ny compa ni es foresee.


A p u rpose to l ink stra tegy to the sta kehol der d e ma nds faci ng today’s chief executi ves along wi th th e ques tion of how to di fferentia te organiza ti ons a n d bolster commitment a mong empl oyees . A l ea ders hip chall enge.


Civiliz ation 12 “Tra nsforming the mi nd its elf i s an effort u n derta ken that requires coura ge, for brea king p a tterns , dogma s and beliefs that humans a re e xp osed ca n ca us e pa in when the i ndivi dual fi nds th a t thei r reali ty i s not within the human context, a l though it is inherent in i t. Thi s creates confl ict, u rg i ng him to ma ke the leap required to extri ca te h i mself f rom the self-i mposed l imita ti on maki ng h i m di scern what no longer fi ts in your li fe.� ( AAB)


â—Ľ EY&T Advi sory provi des s tra tegi c g uidance to b u s inesses in l arge a nd medi um -sized enterpri ses f o r na ti onal a nd m ulti nati onal companies.


W e del iver creati ve soluti ons to the mai n i n dustri es s uch a s Fina nce, Indus try, Servi ces and G o vernment being the mos t s ignifi ca nt: Co m m unica ti on F u rni ture a nd Decora ti on H o l ding I n dustri al Resta ura nt I n s ura nce B roker I n ternati onal Di stri butor I n vestment Bank Me ta ll urgy Pa per Pe trochemi ca ls R e ta i l Ba nk S o f tware Vi l lage W e d o the Stra tegic Dia gnos ti cs by B usines s Li f ecycl e. We i denti fy is sues a nd formulate s tra tegies. To g ether we coll abora te to revea l and l evera ge the p o tentia l of crea ti on & i nnova tion, renova ti on, a u tomati on, tra nsiti on and tra nsformati on of o rg a niza ti ons creati ng an Integra ted Project Po rtf oli o that addres s business i ssues . "Th e real treas ure tha t every s oul seeks i s i n the co l l abora ti on with ea ch other."

"Th e real treas ure tha t every s oul seeks i s i n the co l l abora ti on with ea ch other."


R ef erences BLAVATSKY, Helena Petrovna The Secret Doctrine Vol I:... Synthesis of Science, Philosophy and Religion 1888. Translation Original Issue 1888, according to the facsimile edition published in 1925, 1947 and 1982 by "Theosophy Company" , Los Angeles, USA. translation occurs with gradual publication online. Their serial publication began on 8 May 2012. the task is performed by CCA with support and review of the Luso-Brazilian members of the LUT .. Available in :. 5.pdf Accessed on: 27 December 2016).

HUANG, Ca ry. The Sca le of Universe 2. 2012. Di s ponível em: <>. Aces so em: 01 a go. 2016. BOOCKHOLDT, James L.. Accounting Information Systems: Transactions Processing and Controls. 5. ed. Singapore: Mcgraw-hill, 1999. 762 p.


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