163 resultados para garantias
Resumo:
The concern with issues related to consumer protection has emerged in North America and then spread throughout the world. In Brazil, consumer‟s rights and interests only gained greater importance after their consolidation in the Constitution of 1988 and the enactment of the 8078/90 Law (Consumer‟s Protection and Defense Code), which established the consumerist microsystem. The understanding of the legal relationship of consumption concept is necessarily connected to knowledge of the elements that compose it. Among these, we can find the consumer and the provider (subjective elements), the product or service (objective elements), and the consumer‟s condition as final receiver of the consumption object (finalistic element). In order to elucidate the configuration of consumer protection before advertising communication, this work will analyze the advertising through the prism of consumerist laws, conceptualizing it and presenting a differentiation of it in relation to practices such as marketing, offer and commercial communication as well as examining its several kinds of manifestation, focusing mainly the ones categorized as misleading or unfair advertising. All kinds of advertising communication against the consumerist microsystem are subject to judicial control exercised by the State. Besides individual protection possibilities, this state-owned control can be collectively exercised as a result of the utilization of public civil action and popular action. Some specific categories of advertising (smoking products, alcoholic beverages, pesticides, medicines and therapies) are still subject to a set of particular restraints provided by the 9294/96 Law, which enables the performance of a special control in relation to them. In addition to state control, there is also a system of advertising communication self-regulation, which develops itself through the actions of the National Council of Advertising Self-Regulation that are based mainly on the laws established by the Brazilian Code of Advertising Self-Regulation and its annexes. However, this system of advertising self-regulation still has some deficiencies that hinder its effectiveness
Resumo:
The objective of this work was about fixing the free will paradigm as negative evaluation of political rights which presents a new classification dde such rights, producing species: a) conditions of eligibility autonomous (free will), b) eligibility requirements heteronomous (will third party) and c) ineligibility (court decisions / administrative). This morality and life history as a condition of eligibility unattended, making a hermeneutic analysis of art. 14, § 9 of the Constitution, considering the justification of the views of the voting Minister Carlos Ayres Brito Appeal in Ordinary No 1069/2006 of the Supreme Electoral Tribunal (where Eurico Miranda). Are fixed concepts of morality and life history from the perspective of the moral act freely and consciously. Has resulted in the identification of the moral virtues of honesty and integrity, which are voluntary acts as a reference to morality and integrity respectively. Justifies the morality and life history as a condition of eligibility unattended. who depend exclusively on the willingness of the candidate. It is noteworthy that the conditions for eligibility as a factual finding does not violate the law and does not allow punitive sanctions or setting a deadline in case of refusal to register the application. Attributed to political parties to take responsibility in their statutes moral criteria for the nomination convention in pre candidates, giving an ethical dimension. Analyzes the law under the Clean Record of morality and life history of the candidate and the possible impact on the electoral context
Resumo:
This study is developed in setting in which the Federal Constitution of 1988 completed 22 years of validity, as well as in general elections (national and state) in country. From this perspective, there are multiple reflections, especially on the constitutional mechanisms of popular sovereignty consolidation, the integrity and legitimacy of elections and democracy itself. It has appeared timely, therefore, to examine the development of ensured instrument of these precepts. Thus, it is approached as an object of research to Action of Impugnation to the Elective Mandate- AIEM, under Art.14, § 10 and § 11 of the Constitution of 1988, considering its constitutional and electoral reasons. It is then aimed to review the second AIEM conceptions of scale, systematic interpretation, preservation of constitutional rights and its effectiveness. Specifically, it is analyzed the Action as to the forms of power that relate to this. then it is examined the democracy principal aspects related to the issue. Without being followed, it is the democratic situation in which it is operated. They are also examined the political rights, especially regarding restraint applied to ineligibility and the possibility of integrating the effects of an impugnatory origin. Following, it has been discussed the formation of an early panorama, consisting of constitutional principles applied to electoral constituencies and eminently procedural principles and, according to which subsidizes the operations of such Action. After that, addressing the Election Law, including its concept, its sources, the Electoral Court and its peculiarities and functions. It is also considered the elective office as to its definition, characteristics and ways of accessing and extinguishing it. Afterwards, the Action of Impugnation is studied from its historical evolution of laws, legal, concept and goals. Expanding on the theme, it s highlighted about their chances of traditional appropriateness (economic power abuse, corruption and fraud) and modern (abuse of economic power intertwined with political) business, including the suggestion of suitability in case of abuse of unique political power. It was also identified the injurious potential demand affecting these illicit to enable the Action. Subsequently, other relevant aspects were explored, such as the legitimacy ad causam, competence, secrecy, procedure, recklessness, bad faith, the purpose of the merits and manageable resources. In the end, it is demonstrated an evolution of AIEM, however, still insufficient to reach full intentions that rise it. It is proposed therefore to re-read the action from news perspectives, based on constitutional and electoral precepts, as well as wider interpretation of the appropriateness of their assumptions of suitability and effects, according to a systematic interpretation, all aimed at the preservation of constitutional rights and their own effectiveness
Resumo:
El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial
Resumo:
Cet article traite de la possibilité de proposer le Trésor à la justice pour annuler une décision administrative définitive sur les questions fiscales. Il s'agit d'un sujet qui s'oppose au principe de la vérité matérielle - qui doit prévaloir en cas d'impôt - avec une certitude morale représentée par la chose jugée administrative. Commence par le processus administratif d'impôt comme une garantie constitutionnelle du contribuable, insérée dans le panorama d une compétence adoptée dans la législation brésilienne en tant que pilier de l'Etat de droit démocratique. Met l'accent sur la position du Trésor avant l'autorité de la chose jugée administrative, ce qui démontre la fragilité de La décision finale sur les questions fiscales. Décrit les effets de la révision (ou de l'annulation) dês actes administratifs, en particulier la libération de l'impôt et de la décision administrative qui vise à le confirmer. Enfin, nous discuterons de la composition et la légitimité du contentieux administratif, en conclusion, avec le soutien de la prévalence d'un fait important dans le cãs d'impôt, est non seulement possible, mais le Trésor devrait examiner leurs propres actions si nécessaire
Resumo:
The work presented here is the result of research on the issue of human rights in the face of conflicting issues such as the incorporation of international treaties, the sovereignty of states, globalization and multuculturalism. Specifically, we will investigate the origin of human rights, alongside his growing recognition, from the Revolutions until its completion in the Universal Declaration of Human Rights in 1948. The question, however, has become broader, when analyzed from the perspective of the internationalization of these rights as conditions and limits of democracy. Given the convergence on the reception of international treaties on human rights, we analyze a series of positions, including recent placements of the Supreme Court, and Constitutional Amendment n.45/2004. The study aims to review the classical concept of sovereignty, now within a new perspective based on the appearance of certain limitations of the state and a crisis in the face of the protection of human rights. We analyze the phenomenon of globalization in light of its complexity and its relation to sovereignty and human rights in pursuit of an expansion of democracy. The theme is consistent also with the line of contemporary constitutionalism, since their approach has a close connection with the issues of sovereignty and globalization, as well as a current relationship with the protection of human rights. The research aims to analyze the formation of a new society within a global vision of the constitutionalization of international law. It seeks to glimpse the invocacion model of foreign precedents and the possibility of dialogue betweem States as a way of protecting and enforcing the protection of human rights
Resumo:
This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit
Resumo:
The Federal Constitution, in Article 1, sections III and IV, lifted the work as the foundation of the Federative Republic of Brazil, including work as a social guarantee in Article 6, listing in its Article 7 minimal guarantees role with respect to social rights of workers. Although elevated to constitutional rights, these social rights of workers have in the judicial interpretation of the characteristic elements of the employment relationship, sometimes a mismatch with the legal and constitutional order, when, in deciding not ponder such elements, causing damage economic and social benefits to all workers, thus affecting the very constitutional basis of worker protection, there is therefore situations in which there must be part of unavailability of rights by the employee. Therefore, identifying the characteristic elements of employment, means allow immediate legal finding about possible illegality perpetrated by the employer, precisely because the sentence recognizes be merely declaratory noting, therefore, the elements that make up the juridical system normative in order to establish the characterization of employment in step with the effective observance and guarantee of social rights and therefore the employer's performance limiter as pertains to hiring and employee dismissal. This point is it's main element of this work, which is fundamental for the exegesis of the theme to limit the autonomy of the will. There is no denying, therefore, the need to extend the effects of these guarantees in the employment contract. In this context, therefore, jumping the guarantees of employees, embodied in particular in the Consolidation of Labor Laws, and especially in the Federal Constitution and international protection instruments to ensure the fundamental right to secure employment relationship, where technological advancement, social and economic, reflect directly, such as the parassubordinação, and claiming more and more systematic resolutions, especially when evidence gaps' values, which elevate the debate about the need for increased use of precedents of order to support the judgments, often beset with aspects of unconstitutionality, all in compliance with the integration of standards, seeking legal enforcement of this bond and providing legal certainty, there emerged, so the essence of the theme: discuss to what extent the distortion of employment limits the effectiveness of social rights and what its legal effects, since the constitutional standard for social guarantees protects equally worker admission.
Resumo:
This study aims to examine the Brazilian legal model for the non-contractual liability of the state in providing public health services, from the perspective of threedimensional theory of law. Up based on bibliographical and documentary research, with emphasis on legislation, doctrine and Brazilian jurisprudence, the following conclusions were reached. The right to health is typified in the Constitution as a social fundamental right, and understands the pretension to obtain from the State, the supply of goods or the provision of services that reduce the risk of disease and other health problems; or promote, protect and recover the physical and mental well-being. Once violated the fundamental right to health, provides the managed, among other fundamental guarantees, the non-contractual liability of the state. The provision of public services by the state can be made directly through the Direct or Indirect Public Administration, or by recourse to private entities. In any case, the provision of public health services is entirely subordinate to the principles of administrative law and should be fully funded by tax revenues. As the provision of public health services is part of the administrative activity of the State, there is no way to exclude the application of the guarantee of non-contractual liability of the state in the face of the damage suffered by administered as users of these services. Therefore, it applies the theory of administrative risk, even in the event of harmful and illegal state failure.
Resumo:
This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts
Resumo:
Natural air ventilation is the most import passive strategy to provide thermal comfort in hot and humid climates and a significant low energy strategy. However, the natural ventilated building requires more attention with the architectural design than a conventional building with air conditioning systems, and the results are less reliable. Therefore, this thesis focuses on softwares and methods to predict the natural ventilation performance from the point of view of the architect, with limited resource and knowledge of fluid mechanics. A typical prefabricated building was modelled due to its simplified geometry, low cost and occurrence at the local campus. Firstly, the study emphasized the use of computational fluid dynamics (CFD) software, to simulate the air flow outside and inside the building. A series of approaches were developed to make the simulations possible, compromising the results fidelity. Secondly, the results of CFD simulations were used as the input of an energy tool, to simulate the thermal performance under different rates of air renew. Thirdly, the results of temperature were assessed in terms of thermal comfort. Complementary simulations were carried out to detail the analyses. The results show the potentialities of these tools. However the discussions concerning the simplifications of the approaches, the limitations of the tools and the level of knowledge of the average architect are the major contribution of this study
Resumo:
The petrochemical industry has as objective obtain, from crude oil, some products with a higher commercial value and a bigger industrial utility for energy purposes. These industrial processes are complex, commonly operating with large production volume and in restricted operation conditions. The operation control in optimized and stable conditions is important to keep obtained products quality and the industrial plant safety. Currently, industrial network has been attained evidence when there is a need to make the process control in a distributed way. The Foundation Fieldbus protocol for industrial network, for its interoperability feature and its user interface organized in simple configuration blocks, has great notoriety among industrial automation network group. This present work puts together some benefits brought by industrial network technology to petrochemical industrial processes inherent complexity. For this, a dynamic reconfiguration system for intelligent strategies (artificial neural networks, for example) based on the protocol user application layer is proposed which might allow different applications use in a particular process, without operators intervention and with necessary guarantees for the proper plant functioning
Resumo:
The brazilian-plum (Spondias tuberosa, His) is a tropical fruit tree that has been consolidated in the market for agribusiness processing, due to its characteristic flavor of fruit. Accordingly, studies to optimize the propagation of plants are necessary for production of seedlings with agronomic and quality assurance measures. This study aimed at determining the efficient techniques for uniform seed germination, as brazilian-plum seed present mechanical dormancy, and establish optimal culture media for multiplication of shoots from the in vitro micropropagation. Firstly, in a greenhouse at the Universidade Federal do Rio Grande do Norte, was evaluated the influence of different methods of breaking dormancy in the emergence of seedlings of brazilian-plum and speed of germination (IVG) of seeds. After 60 days of cultivation, it was found that splay in the distal portion of the seed was the best treatment, with rates of 85.33% in germinability and 3.415 of IVG, compared with the treatment of seed-soaking in water for 12h + humus and the control group. Subsequently, new sources of seedling explants were obtained in studies of tissue culture. Laboratory of Plant Biotechnology that the university, was used stem apex, nodal segments and internodes in search of decontamination with various concentrations of calcium hypochlorite [Ca(OCl)2] and micropropagation, inoculating them in half WPM (1980) with various concentrations of 6-benzylaminopurine (BAP). We used 10 sample units with three replications for different concentrations of [Ca(OCl)2], BAP and explants type. After thirty days, which was observed for the control of contamination, during the establishment in vitro, concentrations of [Ca(OCl)2] between 0.5% and 2.0% were effective in combating exogenous contamination of the apex. In nodal segments and internodes, concentrations of [Ca(OCl)2] between 1.0% and 2.0% and 1.5% and 2.0% were respectively, sufficient to reduce the percentage of losses in these infestations explants. For micropropagation, the culture medium supplemented with 0.1 mg.L-1 BAP promotes better development of multiple shoots per explants from nodal segment. However, success does not get to shoot training in internodal segment