A restrição ao sigilo bancário decorrente do regime de branqueamento de capitais

Technologic and socio-economic mutations have always determined challenges not only to lawyers, but to law itself. These phenomena have occurred specially when trying to deal with the hard task of finding solutions for the current increasing mismatch of social interests, for example, bank secrecy and money laundering. Usually occurring simultaneously, they are typical examples of outcomes generated by technological and socio-economic innovations that have become fashionable and captured international attention. At the same time, bank secrecy and money laundering support interests belonging to different dimensions, deserving to be balanced in the light of the heterogeneous mechanisms provided by the law to its practitioners and society as a hole. In order to achieve an outcome in accordance with the Rule of Law´s principles, lawyers´ tools are consequently subordinated to constitutional and social justice. Guided by this purpose, we performed the present study, aiming to analyse bank secrecy and money laundering in the light of the current stablished juridical procedures. We intended to develop a prudent point of view that is also in accordance with social reality. In sum, we demonstrate that bank secrecy should adopt a flexible character, embedding new settings and following the socio-economic path in a globalized world with constant innovations.

Al Berto : Pelas imagens que o espelho te devolve

Dissertação de Mestrado apresentada ao ISPA - Instituto Universitário

Modern piracy

A definição de pirataria ou a desmistificação da sua origem, no tempo e espaço, revela maiores dificuldades do que atualmente. Com este trabalho propusemo-nos a estudar como é que a pirataria era perpetrada e entendida no passado, bem como no presente. Também nos propomos a identificar limitações legais e as medidas operativas no combate à pirataria, como por exemplo: limites conceptuais, lacunas, estratégias, entre outros. Por outro lado, atendemos as soluções encontradas no combate à pirataria sem deixar de observar fraqueza da lei e conflitos entre jurisdições. Por fim, o curso da história dá-nos a seguinte percepção: a pirataria era tida como crime se fosse contra os interesses das nações. O desinteresse dos Estados para reprimir a pirataria possibilitou o seu aumento, proliferação, domínio e sofisticação em certas regiões do Mundo. O presente trabalho tem como objetivo trazer para o centro da discussão os direitos humanos numa perspetiva tripla: proibição da pirataria, supressão e raízes, aliando o estudo de possíveis respostas a dar a esta epidemia.

Transparency in financial reporting by European Foundations

The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting.

Sentido evolutivo do controle de constitucionalidade no Brasil

Consabido que para uma sociedade organizada se desenvolver política e juridicamente, indispensável se faz a existência de um documento formal, dotado de observância obrigatória, capaz de definir as competências públicas e delimitar os poderes do Estado, resguardando os direitos fundamentais de eventuais abusos dos entes políticos. Este documento é a Constituição, que, em todos os momentos da história, sempre se fez presente nos Estados, mas, inicialmente, não de forma escrita, o que fez com que surgisse, então, o constitucionalismo, movimento que defendia a necessidade de elaboração de constituições escritas, munidas de normatividade e supremacia em relação às demais espécies normativas, que visassem organizar a separação dos poderes estatais e declarar os direitos e as liberdades individuais. Porém, de nada adiantaria a edição de uma Lei Maior sem que houvesse mecanismos de defesa, no intuito de afastar qualquer ameaça à segurança jurídica e à estabilidade social, por conta de alguma lei ou ato normativo contrário aos preceitos estabelecidos na Constituição. O controle de constitucionalidade, pilar do Estado de Direito, consiste em verificar a compatibilidade entre uma lei ou qualquer ato normativo infraconstitucional e a Lei Excelsa e, em havendo contraste, a lei ou o ato viciado deverá ser expurgado do ordenamento jurídico, para que a unidade constitucional seja restabelecida. No Brasil, o controle de constitucionalidade foi instituído sob forte influência do modelo norte-americano e obteve diversos tratamentos ao longo das constituições brasileiras, porém, o sistema de fiscalização de constitucionalidade teve seu ápice com o advento da atual Constituição Federal, promulgada em 05.10.88, com a criação de instrumentos processuais inovadores destinados à verificação da constitucionalidade das leis e atos normativos. Além disso, a Carta da República de 1988, ao contrário das anteriores, fortaleceu a figura do Poder Judiciário no contexto político, conferindo, assim, maior autonomia aos magistrados na solução de casos de grande repercussão nacional, redundando em um protagonismo judicial atual. Nesse contexto, o Supremo Tribunal Federal, órgão de cúpula do Judiciário nacional e guardião da Constituição, tem se destacado no cenário nacional, em especial na defesa dos direitos e garantias fundamentais insculpidos na Lei Fundamental, fazendo-se necessária, desta forma, uma análise na jurisprudência da Corte, no sentido de verificar se, de fato, tem havido evolução no controle de constitucionalidade no Brasil ao longo dos últimos anos e, em caso afirmativo, em que circunstâncias isso tem se dado.

Jaume Brossa (1868-1919) regeneracionista i revolucionari

Treball de recerca realitzat per una alumna d'ensenyament secundari i guardonat amb un Premi CIRIT per fomentar l'esperit científic del Jovent l'any 2009. El present treball és un estudi de la personalitat humana, literària i filosòfica de Jaume Brossa així com un anàlisi del medi sociohistòric que li va tocar viure. El mètode utilitzat ha estat, en primer lloc, un rastreig de material original, articles publicats entre els anys 1892 i 1902 en diversos òrgans de premsa de Barcelona i Madrid. Una vegada obtingut el material requerit, s’ha sondejat per dins de les seves línies fins a trobar quin era el seu pensament en molts aspectes, a saber: el seu posicionament entorn els grans centres d’atenció del seu temps: el nacionalisme, el moviment obrer, l’estètica modernista en les seves parcel•les de música, literatura, teatre etc., tots aquests camps, tractats des de la base de la seva actitud regeneracionista i revolucionària. L’estudi s’ha realitzat des d’un enfocament crític: intentar esbrinar quines han estat les causes per les quals un autor certament notable de les nostres lletres ha estat marginat o, si més no, minimitzat en el seu abast intel•lectual. I, tal com es planteja al començament del treball, aquest consta d’una recerca de causes, implicacions, contextos etc. que ens permetin esbrinar per què Jaume Brossa ha estat desacreditat.

Clínica jurídica ambiental

La “Clínica Jurídica Ambiental” constitueix una experiència d’innovació docent desenvolupada en el marc del Màster Oficial en Dret Ambiental i de la Llicenciatura en Dret de la Universitat Rovira i Virgili des del curs 2005-2006. El mètode clínic, que parteix dels principis de la contextualització de l’aprenentatge en escenaris reals, el model de learning by doing i la redefinició dels rols de l’alumne i del professor en el procés d’ensenyament-aprenentatge, és una estratègia que permet a l’alumne una formació integral orientada a la capacitació professional, d’acord amb el canvi de paradigma educatiu que suposa la creació de l’EEES. Es pretén així assolir una millor qualitat dels titulats a partir d’una formació en competències genèriques i específiques assolibles només amb estratègies d’aprenentatge actiu que facilitin l’autonomia i la responsabilització en la construcció del propi aprenentatge. Paral·lelament, la metodologia obliga a establir mecanismes de coordinació entre el professorat de diverses àrees de coneixement jurídiques. Els alumnes treballen en petits grups, durant el curs acadèmic, sobre un cas real subministrat per un client extern (administracions públiques, fiscalia, ONG,s). Els alumnes tenen un tutor intern, professor, i un tutor extern, que pertany a la institució que ha subministrat el cas. El tutor intern avalua de manera contínua i individual el procés d’aprenentatge de l’alumne (60% de la qualificació final); l'extern avalua el resultat final (40 % de la qualificació final), que s’ha de presentar com a treball de grup quan finalitza el curs acadèmic. El finançament atorgat per l’AGAUR, en el marc de la convocatòria MQD 2006, ha permès introduir millores significatives en aquest projecte: la introducció de la figura dels practitioners (advocats en exercici) en l’equip docent; l’organització d’un Seminari Internacional sobre Clinical Legal Education, i la realització de sessions plenàries formatives pels professors i els alumnes de la Clínica.

Disseny i desenvolupament d'un sistema de gestió de les comunitats de veïns

Les comunitats de veïns i els seus problemes han evolucionat molt el darrer segle; la impossibilitat de trobar un horari de reunió comú compatible, la falta de temps per a realitzar tasques administratives o la desinformació en l’àmbit jurídic en són exemples. Aquest projecte presenta una solució adaptada a aquestes necessitats basada en una eina TIC de gestió de comunitats que estalviarà temps i diners a veïns i professionals, posant a l’abast la informació i els diferents recursos relatius a la gestió de la comunitat en qualsevol lloc i moment, automatitzant part del procés administratiu dels gestors de comunitats

Validation statistique et structurale du questionnaire analytique de diagnostic de la personnalité (Q.A.P.)

The French Analytical Questionnaire of diagnostic of the Personality (Q.A.P., 1996), who took over from the characterological questionnaire of Berger (1950), is a interesting one for psychologists and characterologists because this test is based on very coherent theoretical corpus. This questionnaire is divided in two parts, the first one consists of three factor or fundamental scales which allow to determine the characterological type of individuals, the second part is made of nine complementary scales allowing to determine more precisely the personality of the subjects. We have done a structural validation of that questionnaire using a large sample (n=865). Several factor analyses were conducted on both part of the test. We also made a reliability analysis of each scale using the alpha of Cronbach and a homogeneity analysis of each question. Thank to these analyses we were able to evalue that instrument and we were able to set up that the factorial structure of the test corresponds to the theoretical one developped by the french school of characterology. The Analytical Questionnaire of diagnostic of the Personnality is globaly reliable in particullary the fist part which is very consistent. The second part is less reliable, and this is partly on due to the correlations between the scales. We have also done a correlational analysis between the first part of the Q.A.P., the questionnaire of Berger and the Rapid Questionnaire of Diagnostic of the Personnality (Q.R.D.P., 1996). The Q.A.P. might be the more reliable one. Finally we have evaluated the impact of gender, age and profession on the factors of the Analytical Questionnaire of diagnostic of the Personnality.

Unorthodox Humeanism

The thesis is situated in the domain of contemporary metaphysics of science. The question is which ontology fits best with our knowledge of the world. The method chosen is the one of evaluating the consequences of different ontological frameworks against the background of our scientific knowledge of the world. The thesis analyses the two main frameworks in today's metaphysics of science, Humeanism and dispositionalism. It advocates that only an unorthodox version of Humeanism and only an unorthodox version of dispositionalism can be defended, the unorthodox character of these versions consisting in taking the fundamental properties to be relations rather than intrinsic properties. The thesis then sets out in detail what such an unorthodox version of Humeanism amounts to. Chapters 1 and 2 introduce the standard versions of Humeanism and dispositionalism, focussing on the accounts of laws of nature and causation. Chapter 3 compares both these positions and concludes that as far as the orthodox versions are concerned, dispositionalism fares better than Humeanism, since it can avoid Humeanism's commitments to quidditism and humility. However, as is argued in chapter 4, instead of replying to the objections from quidditism and humility by switching to dispositionalism, there is an unorthodox version of Humeanism available that does not run into these problematic consequences and that is supported by science: if one takes the fundamental physical properties to be relations instead of intrinsic properties, the objection from quidditism is avoided, since there is no hidden intrinsic essence of relations. As regards the objection from humility, one can maintain that science is in principle able to provide knowledge of the fundamental relations that there are in the world so that there is no principled ignorance. Consequently, the thesis concludes that Humeanism and dispositionalism are on a par as regards the remaining charge of humility. Unorthodox Humeanism provides a competitive and adequate ontology in the light of contemporary science.

Hedwig and The Angry Inch: Plato at the Sundance Film Festival

The aim of this article is to show how an ancient myth, that of the three genres, also known as the myth of the androgynous by Aristophanes in Plato¿s Symposium, becomes for John Cameron Mitchell the suitable image in order to explain the peculiar personality of a man, Hedwig, who by means of a surgical operation becomes in his turn an imperfect androgynous but symbolises the need of a sole mankind or the unity of different worlds, just as he belonged to both Berlins divided by an already fallen wall, which permitted their inhabitants to recover their lost unity and identity.

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Career interventions for adults frequently include personality assessment. Personality in career counseling contexts should no longer be considered as vocational personality associated with personality interests but, rather, as a set of dispositions that has an impact on several vocational and career-related outcomes, such as work engagement, work satisfaction, job performance, etc. Although the relationship between personality and the vocational and career related outcomes is not direct, it might certainly be mediated by several regulatory processes, such as work adaptability, and moderated by contextual and environmental factors. Personality assessment initiates an individual's self-regulatory process and contributes to the overall effectiveness of career interventions when feedback is individualized and stimulates a deconstruction, reconstruction, and co-construction of the vocational or multiple self-concept. Personality assessments can also promote the reconstruction of a self-concept more aligned with the perception of the environment about the personality of the counselee, strengthening the reality principle allowing more rational and controlled choices. In addition, some specific personality profiles, such as having high levels of neuroticism and low levels of conscientiousness, can be considered as risk factors frequently leading to career decision-making difficulties. Moreover, people with low conscientiousness benefit less from career interventions, so special attention should be devoted to counselees having that characteristic. Two case studies are provided to illustrate these important aspects of personality assessment in career interventions.

Kirjallisuutta

Arvostelu on ilmestynyt alun perin englanninkielisenä aikakauskirjassa The Nordic Journal of International Law, Vol. 73, 2004, s. 395-397. Kirjoittaja, professori Michael Bogdan Lundin yliopistosta toimi Ulla Liukkusen virallisena vastaväittäjänä Helsingin yliopiston oikeustieteellisessä tiedekunnassa 21.6.2004. Arvostelun on kääntänyt Heikki E. S. Mattila

Communicating Highway Safety: What Works, 2002

Few topics in transportation are of greater significance, now and in the future, than making today’s roads safe for those who use them. This study aims to assist the formulation of policy by examining the empirical evidence currently available on the ability of several forms of communication efforts and activities to increase knowledge about and affect attitudes and behavior toward highway safety practices. The objective of this effort is to provide a comparative synthesis of what works and what does not in highway safety campaigns across a large number of topical areas that have a mass media component. This was accomplished by conducting an extensive literature review to determine the current state of knowledge concerning what works and what has significant potential for wide use in future highway safety campaigns. An analytic framework for investigating highway safety campaigns was created. The framework includes (1) the types of media components, (2) the types of collaborations, (3) the context in which the campaign is intended to have impact, (4) the structure or procedural steps into which campaigns are organized, (5) the principles for what works in a campaign, and (6) the desired impact of a campaign on its target audience. The report reveals 25 characteristics of successful communication campaigns, strategies that stand a chance of achieving changes in knowledge, attitude, and behavior. The actual impact of mass communication remains unproven because of a perceived lag in the development of adequate evaluation techniques. Education by itself has not generally resulted in significant changes in the behaviors targeted, but education of the public and advocacy groups has often helped enact necessary legislation, transmit knowledge about the provisions and penalties of laws in ways that increase their deterrent effect, and generate public support for law enforcement programs. Even in such cases, however, when enforcement is inconsistent, public compliance frequently decreases with time. Approaches to traffic safety that emphasize the need for long-term individual- and community-based measures are found to be especially crucial for addressing complex problems like drinking and driving that are determined by a myriad of lifestyle and psychosocial factors.

Auktorisoitujen tilintarkastajien valvonta: Hyvä tilintarkastustapa TILA:n ja VALA:n valvontaratkaisuissa vuosina 1995-2004

Tutkimuksen tavoitteena oli selvittää Keskuskauppakamarin tilintarkastuslautakunnan ja Valtion tilintarkastuslautakunnan valvontaratkaisujen vaikutusta hyvään tilintarkastustapaan. Tavoitteeseen päästiin alatavoitteiden kautta: a) selvittämällä tilintarkastukselle asetetut vaatimukset ja tilintarkastajien valvonnan periaatteet, b) tarkastelemalla valvontaratkaisujen kautta tilintarkastajien velvollisuuksia: riippumattomuutta, salassapitovelvollisuutta sekä ammattitaitoa ja huolellisuutta, c) tutkimalla, millaisia seikkoja Keskuskauppakamarin tilintarkastuslautakunta ja Valtion tilintarkastuslautakunta korostavat ja nostavat esiin valvontaratkaisujen yhteydessä d) tutkimalla, mihin edellä mainitut valvontaorganisaatiot kiinnittävät huomiota valvontaratkaisujen käsittelyssä ja mihin päätökset perustuvat. Tutkimus on luonteeltaan kvalitatiivinen ja deskriptiivinen. Se on myös normiperustainen, koska tilintarkastuksen taustalla vaikuttavat erilaiset lait, asetukset ja suositukset. Tutkimuksen empiirinen aineisto koostuu Keskuskauppakamarin tilintarkas tuslautakunnan ja Valtion tilintarkastuslautakunnan valvontaratkaisuselosteista vuosilta 1995-2004. Tutkimuksen perusteella valvontaratkaisut muokkaavat hyvää tilintarkastustapaa. Tilintarkastuslautakunta julkaisee ratkaisujen johdosta kannanottoja, antaa tarvittaessa tilintarkastusalan säännöstöä täydentäviä suosituksia ja ohjeita sekä esittää oman kannanottonsa tulkinnanvaraisiin seikkoihin. Valvontaratkaisut perustuvat voimassa olevaan säädöstöön, tilintarkastusalan suosituksiin ja toimielinten aiempiin ratkaisuihin. Tilintarkastajien toiminnan arvioinnissa tilintarkastajan tekemän virheen olennaisuudella on keskeinen merkitys. Lisäksi arvioinnissa kiinnitetään erityisesti huomiota tilintarkastajien toimintaan kokonaisuutena ja siihen, onko ulkopuolinen voinut saada virheen johdosta väärän käsityksen. Ratkaisuissa korostuu säätiöiden, julkisen kaupankäynnin kohteena olevien yhtiöiden sekä erikoistarkastusten erityinen tarkastusvastuu.