A boa-fé objetiva na concessão dos incentivos fiscais / Humberto Antônio Barbosa Lima

This essay analyzes tax incentives concepts and existing discussions on national and foreing doctrine, especially in countries that influence our legal culture, such as Germany, United States of America, Spain, Italy and England, providing a detailed study about the requirements that must be observed to ensure that there be a legitimate concession of the same. All this using as argument the Constitutional Charter and the development of the Law, mainly through the principle of objective good faith, which acts as the limiting principle of administrative discretion in granting such tax incentives, as well as creative element of the new duties for the public managers in order to be more effective, efficient and transparent compliance with the pact between the government and society and the objectives pursued by the last. Always chasing a strong argument through a broad historical and philosophical analysis of the institutes discussed. Thus, through studies that reveal the necessary incidence of objective good faith in granting tax incentives to achieve the constitutional purposes, this work does not merely disclose what is wrong, but provides solutions to modify reality hitherto existing, ie, introduces ways to reduce the encumbrance of the odious and ineffective tax incentives in society and to redirect these values unjustly destinated for obscure interests to achieve the real reasons for the existence of tax incentives, especially economic development through the reduction of regional and social inaqualities and poverty eradication

A materialização da dignidade da pessoa humana e o cumprimento das penas privativas de liberdade

The current research come from need to analyze possibilities to materialize human dignity principle during freedom curtail penalties fullfilment, abreast finding that internal and international regulations dictate this is the way to be tread by Brazilian penitentiary system, however, verily, indignity, assistance missing, overcrownding, crime, in the end, barbarie reigns. The work will analyze two strands in order to effective the mentioned principle: the state responsability optics, such in internal scope, as internationally, abreast historical omission in satisfy Constitution, international treaties and laws; and also indicating penal execution alternative methods adoption as a way, bringing to fore a case study - called "apaqueano" method. With such desideratum will bring, first of all, considerations about consolidation process of human dignity principle, its concept and essential content. Furthermore, will address historical and philosophical evolution of freedom curtail penalties. As it follows, will be done an approach about constitutional and underconstitutional legislation that disciplines penalties fullfiling in Brazil, analyzing their main aspects, emphasizing the possibility to charge Brazilian state for disregarding mentioned standards. Next, will also be started a critical analyzis about international regulations, which forbids diminishing or cruel penalties or treatments, approaching human rights international treaties and conventions ratified by Braziland their incorporation and effectiveness in local Law, emphasizing monitoring forms and country international charging possibility for disregarding international regulations. Lastly, will advance to the real possibility to materialize human dignity principle in penalties fullfiling, based in a case study verification - the APAC (Associação de Proteção e Assistência aos Condenados) called method, analyzing the various theories about penalties grounding, with emphasis in their ressocializing function, as well as traditional penitentiary systems, and the theory adopted by vernacular order, in desideratum to contribute to improve national penitentiary system chaotic situation

Reflexões e contribuições para o ensino de gravitação clássica no nível médio

The subject of Classic Gravitation is part of the actual curriculum for High School in Brazil, and it is taught in the first year of that education level. This master thesis presents a research regarding the subject Classic Gravitation in High School. This research was based in two complementary guidelines of research and action. The first guideline was the analysis of 21 didactic books of physics which are the more frequently used in High School, in the city of Natal/RN. The second guideline, worked after being verified the most common deficiencies presents in the didactic books, was the elaboration, followed by a practical application, of a course suggesting how to approach that subject in the classroom. The Parâmetros Curriculares Nacionais para o Ensino Médio (National Curricular Parameters for High School PCNEM) defend that Classic Gravitation is very important in the student s formation and that its study helps the comprehension of many nature s phenomena. Because of this vision of that subject by the PCNEM, the 21 analyzed books were separated in two groups: the first one, containing 10 books, was edited before the spreading of PCNEM, and the second, with 11 books, after that spreading. Whatever the group to which the didactic books belonged, the great majority of them let that subject in a second plan; two of them even suggesting, in the teacher s orientations, that the subject Gravitation can be suppressed in case of insufficient time . These analyses points that the PCNEM had produced no changes in the conception of the authors that wrote books regarding that subject. To analyze the didactic books, we elaborated a script which was used as an analysis tool, in which we put in evidence the relative importance of the historic and philosophic contextualization of the subject, the quotidian experience of the students and the interdisciplinary approach, among other aspects. It became evident that the didactic books give very little emphasis to historic aspects of the knowledge construction, to the relations with the day-by-day questions and to the interdisciplinary character of the subject Gravitation. It calls attention the non concordance among the authors opinions regarding the necessary previous knowledge or prerequisites the students should fulfill in order to begin to study Gravitation. The course we elaborated was given to a group of teachers as well as to students. In those courses we treated theoretical and practical aspects and emphasized historical questions and the ones which are related to people s daily life. The course for teachers was realized as an extra-mural activity of the UFRN and was given by the author of this thesis at the Escola Estadual Francisco Ivo Cavalcanti (a state public school in Natal/RN). There were 23 teachers present, from several public schools and several fields of knowledge. The thesis supervisor and the master degree s colleagues of the author acted as collaborators , reporting the participants opinions and speeches. The course to the students, on the other hand, had the participation of 300 regular students who belonged to 6 different 1st year classes of the High School Escola Marista de Natal (RN), in which the author acts as a physics teacher. The student s course was realized as part of the regular curriculum activities, in which three classes stood under the responsibility of the author and other three classes in charge of another Marista s teacher, who participated as a collaborator . The teacher s course as well as the students one were given in two stages, with five hours each. The first stage was divided in two moments, the first one focused on the survey of the spontaneous conceptions about gravitation, in which we worked basically with experiments of free throwing and pendulum, and the second one focused in theoretical presentations and quarrels about universe s models. In the second stage of the course we improved the study of Kepler s laws and the Newton s Universal Gravitation law, and we used as motivating tools some practices involving the construction of the solar system in scale. As instruments for evaluating both courses we used questionnaires and reported the speeches with participants opinions, beyond usual written evaluations in the course for the students. The teachers who participated in the course showed very good wills in realizing interdisciplinary practices; nevertheless, according their own speeches, they frequently came across the difficulty of how to do . From the experience we had in both courses, we conclude that the approach we propose hear to the teaching of the subject Classic Gravitation , supported on the tripod theory, practice and historical and philosophical aspects, is viable and effective. One hopes that this research may contribute in the formation of a opinion, among the teachers, concerning how to approach the subject of Classic Gravitation, and may offer suggestions in order those who want to apply that approach may develop classroom practices aiming to improve the teaching of that subject, which has a singular importance in the formation of High School students

Fundamentos da filosofia moral de Peter Singer

This research aims to reconstruct and explain the argument proposed by Peter Singer to justify the principle of equal consideration of interests (PECI). The PECI is the basic normative principle according to people should consider the interests of all sentient beings affected when somebody taking a moral decision. It is the join that Singer proposes between universalizability and the principle of equal consideration of interests that constitutes a compelling reason to justify it. The universalizability requires to disregard the numerical differences, putting yourself in other people s shoes, and to consider preferences, interests, desires and ideals of those affected. Singer joins universalizability to normative principle and molds the form and content of his theory. The first chapter introduces the discussion will be developed in this essay. The second chapter deals the historical and philosophical viewpoint from which Singer starts his studies. The third chapter is about the Singer s critiques of naturalism, intuitionism, relativism, simple subjectivism and emotivism. The fourth chapter exposes the design of universal prescriptivism proposed by R. M. Hare. The universal prescriptivism indicates, in the Singer s viewpoint, a consistent way to create the join between the universalizability and PECI. It highlights also the criticism designed by J. L. Mackie and Singer himself to universal prescriptivism. The second part of this chapter shows briefly some of the main points of the classical conception of utilitarianism and its possible relationship with the theory of Singer. The fifth chapter introduces the Singer s thesis about the origin of ethics and the universalizability as a feature necessary to the point of view of ethic, and the way which this argument is developed to form the PECI. The sixth chapter exposes the main distinctions that characterize the PECI. Finally the seventh chapter provides a discussion about the reasons highlighted by Singer for one who wants orient his life according to the standpoint of ethics. This structure allows explaining the main ideas of the author concerning the theoretical foundations of his moral philosophy