Post-doctoral Internship Program Graduate in Accounting from UFSC. Doctorate in Business Administration and Tourism in the PPGA UNIVALI / SC. Master of Business Administration (2001), with emphasis on business strategy (PUC / RS). Postgraduate in Corporate Finance (1987), level of expertise (UFRGS). Graduated in Business Administration from the University of Porto Alegrense Accounting and Administration (1984). Degree in Accounting from the University of River Valley of the Bells (1986). Graduation in Law and Social Sciences University of River Valley of the Bells (1994). Student of Economics and Social UDESC. Member of the Study Group on Strategy and Performance-GEEP (UNIVALI / SC). State of the CNPq Research Group, focusing on political relations firms and the effects on performance. Former professor at the Catholic University of Rio Grande do Sul, from 1988 to 2005, teaching courses on Accounting, Business Administration and International Trade. Visiting Professor in the graduate courses of the Union of International College of St. Francis of Assisi / RS, South Atlantic Colleges / RS, University of Santa Cruz do Sul / RS, Cesusc / SC PUC / RS, UNOES / ​​SC, UNIVALI / SC , FASC and UNC / SC. At post, teaches the following courses: Corporate Governance, Accounting, Corporate Finance, Managerial Accounting, Forensic Accounting, Case Studies in Expertise, Company Law, Tax Law, Tax Planning, Corporate Law and Bankruptcy and Business Evaluation. Acts as an organizational consultant in planning and management. Advocacy works in company law, including contracts, taxes and types of companies.