Os antagonismos da integração sul-americana na ordem jurídica brasileira

The economic regional integration is a phenomenon observed in numerous occasions inside the global economic reality. Watchful to that phenomenon, the 1988 s Brazilian constitutional order establish in its 4th article, single paragraph, the commitment to seek for the Latin- American integration, as a Fundamental Principle to the Brazilian Federative Republic. Regarding the mentioned constitutional disposition s realization, the Brazilian State celebrated, specially, the 1980 s Montevideo Treaty, creating the Latin-American Integration Association, and the 1991 s Asuncion Treaty, performing the duty to establish a common market, in sub regional level, with Argentina, Paraguay and Uruguay, called Mercado Comum do Sul. However, due to an addiction to a wrong comprehension of State s Sovereignty Principle, the Constitution imposes to the international rules an incorporation process, without providing any privilege to those ones regarding the integration constitutional disposition s realization, whether original or derived. The Brazilian s Supreme Court, as matter of fact, affirmed that it is not possible, facing the actual constitutional order, to grant any character of preference. Also in the controversies solution mechanism, responsible for the law s execution in case of its noncompliance, where found malfunctions, most notably the system s open character and its excessive procedural flexibility, in addiction to restricting the access of individuals. It follows from these findings, then, the lack of legal certainty provided by the Mercosul s legal system, considering its effects both international and within the Brazilian state. Among the possible solutions to reduce or eliminate the problem are using the practice of the so-called executive agreements in the Mercosul s original rules incorporation to the Brazilian state, the creation of a Mercosul s court of law and/or a constitutional reform

A poesia ibero-americana de José de Anchieta

El poeta José de Anchieta, a través de sus poesías, contribuyó para la formación de la literatura en suelo brasileño. Con eso, él proporcionó un encuentro entre los dos mundos lo Nuevo y lo Viejo, América y Europa representados en la unión entre los pares antagónicos que son constantes en la poética anchietana, como lo sagrado y lo profano, la muerte y la vida, lo simple y lo erudito. Su poética traduce, por lo tanto, las huellas de la antropofagia cultural, en que el indio y el blanco son uno sólo; el pagano y el cristiano, juntos, caminan para el centro de sus ideologías concebidas por la catequesis y por el popular. En esa amalgama entre las culturas, él construye un nuevo código cultural-lingüístico-literario, formando una nueva identidad para la tierra brasileña, abriendo las puertas para el barroco. Sus poemas están en cuatro lenguas: portugués, tupí, latín y español. Y de ese conjunto, nuestra disertación analiza el corpus en lengua española, que en el suelo americano deja de ser española y se vuelve ibero-americana. Como fuentes de estudio crítico-teórico, nos basamos, como ejemplos, en las obras de Haroldo de Campos, Severo Sarduy, Eugênio D Ors, Lezama Lima, Oswald de Andrade, Alfredo Bosi, Massaud Moisés. Así, esta disertación muestra, por el medio de la poesía iberoamericana de José de Anchieta el rasgo del inicio de nuestra literatura así como del barroco americano y, además, conjuga su poesía dentro del espacio de los Clásicos una vez que se comunica con estos desde el proceso de su producción. En esa intercomunicación, José de Anchieta promueve una apertura para la consciencia poética que hace parte de los grandes poetas de la Literatura Universal. Él une el Brasil, con sus matas vírgenes, con su primitivismo, al Mundo, con su censura desmedida ante la visión del Paraíso

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures