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

Perfis do controle jurisdicional de políticas publicas: parâmetros objetivos e tutela coletiva

This paper focuses on a study of public policy jurisdictional control as some effectiveness mechanism for cultural, economical, and social fundamental rights. It investigates the juridical profile of public policies based on premises of the current (Neo)Constitutional State model and the assertion of an essentially constitutionalist Law paradigm from its genesis to its most peculiar elements, and through tormenting issues, such as: its position between Law and Politics, the difference with reflective subjective rights, and the problem of high financial costs. Once its object is identified, it moves forward into the theme itself, which is that of jurisdictional control, investigating its legitimacy based on paradigmatic judicial precedents and the facing of themes such as: current role of the Judicial Power, the splitting of state functions, administrative discretion, financial affordability, illegal omissions, and budget control. Finally, it examines, as its study central object, objective parameters for definition control, execution, and transparency of public policies, as well as identifying the most appropriate collective jurisdictional tutoring to its purposes together with some of its law process means. Therefrom, it shows new perspectives for the recent study on jurisdictional control of public policies, building foundations for the fundamental rights effectiveness

As relações de poder na gestão da Escola Estadual Presidente Kennedy em Natal/RN: as ações decisórias dos órgãos colegiados - o conselho de escola e o caixa escolar

The present study examined the relations of power in the management of the Escola Estadual Presidente Kennedy, including the deliberate decisions on the School Council and School Fund, which guided the organization of the school. We sought to understand the management models that influenced the school organization, promoting contradictions in the decision making process. The school management is intensely marked by management models from the business logics as in the case of managerialism of bureaucracy. The formulation of educational policies based on managerialism has proposed a school-centered management with intense accountability of the school community in planning and monitoring the public services. The influences of these models subsidize hierarchical power relations that undermine the actions of decision-making of the collegiate bodies for the democratization of school management. To develop a research on the power, the investigation was based on studies of Bourdieu and Foucault. These authors understand the power in a relational system in a double sense, both in terms of discipline and the possibility of resistance. A theoreticalmethodological matrix was developed focusing on literature review, document analysis, structured interviews with twelve representatives of the segments belonging to the School Council and School Fund, as well as observations in meetings with the production of field notes. It was found that power relations experienced in the organization and activities of the school boards are marked by changes in public management over the years, promoting the contradictions between the concepts of corporate management originated in the business logics and the perspective of democratic management subsidized by official legislative documents at the national and state levels. The observations in meetings and analysis of the records showed that representatives related to management (president and manager of the school) have a privileged position with regard to exposure of their propositions, and are more likely to take a position in the political game of the collegiate bodies of work. It was also seen that the irregularity of meetings, particularly of the School Fund meetings, limits the experience of operation of the representatives in discussions concerning the planning and monitoring the actions of school management. Reports from representatives of the School Council showed that certain segments related to the management recognize their power of decision, however others have little interfere in the decision-making process in order to expound the desires of those who are represented by them. In the School Fund, the analysis of the records and interviews showed restricted moments of the meeting of representatives, and these only being aimed at choice or approval of the implementation plan prepared by the school management. The results showed no indications of moments of reflection to study the best chance for applicability of resources. This collegiate body (School Fund) has a questionable action when planning and monitoring the applicability of the financial resources of the School. To sum up, it was found that the Escola Estadual Presidente Kennedy still lives hierarchical power relations that undermine the institutionalization of democratic management in the various representative segments may take place in the game of political decision-making processes necessary for the organization of the school

An open-label, comparative study of the efficacy and safety of once-daily dose of enoxaparin versus unfractionated heparin in the treatment of proximal lower limb deep-vein thrombosis

Background: Treatment of deep-vein thrombosis (DVT) with a once-daily regimen of enoxaparin, rather than a continuous infusion of unfractionated heparin (UFH) is more convenient and allows for home care in some patients. This study was designed to compare the efficacy and safety of these two regimens for the treatment of patients with proximal lower limb DVT. Methods: 201 patients with proximal lower limb DVT from 13 centers in Brazil were randomized in an open manner to receive either enoxaparin [1.5 mg/kg subcutaneous (s.c.) OD] or intravenous (i.v.) UFH (adjusted to aPTT 1.5-2.5 times control) for 5-10 days. All patients also received warfarin (INR 2-3) for at least 3 months. The primary efficacy endpoint Was recurrent DVT (confirmed by venography or ultrasonography), and safety endpoints included bleeding and serious adverse events. The rate of pulmonary embolism (PE) was also collected. Hospitalization was at the physician's discretion. Results: Baseline patient characteristics were comparable between groups. The duration of hospital stay was significantly shorter with enoxaparin than with UFH (3 versus 7 days). In addition, 36% of patients receiving enoxaparin did not need to be hospitalized, whereas all of the patients receiving UFH were! hospitalized. The treatment duration was slightly longer with enoxaparin (8 versus 7 days). There was a nonsignificant trend toward a reduction in the rate of recurrent DVT with enoxaparin versus UFH, and similar safety. Conclusions: A once-daily regimen of enoxaparin 1.5 mg/kg subcutaneous is at least as effective and safe as conventional treatment with a continuous intravenous infusion of UFH. However, the once daily enoxaparin regimen is easier to administer (subcutaneous versus intravenous), does not require aPTT monitoring, and leads to both a reduced number of hospital admissions and an average 4-day-shorter hospital stay. (C) 2004 Elsevier Ltd. All rights reserved.

O sentido da autoridade nas destituições do poder familiar em Marília a partir dos relatos dos operadores do direito na perspectiva do gênero

Pós-graduação em Ciências Sociais - FFC

Características da interface dos sites de notícias: um estudo do design e da usabilidade de jornais impressos e eletrônicos

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Teorias do agrupamento sonoro: propriedades e condições de existência de elementos sonoros temporalmente discrimináveis e o essencialismo na construção de conceitos da teoria musical

Pós-graduação em Música - IA

A corte interamericana de Direitos Humanos e a implementação de políticas públicas brasileiras

Pós-graduação em Direito - FCHS

Para além do garantismo: uma proposta hermenêutica de controle da decisão penal

A presente pesquisa parte do pressuposto de que, no Brasil, não se segue uma teoria consistente da decisão penal. Tem por finalidade desenvolver argumentos para demonstrar que a epistemologia garantista de Luigi Ferrajoli apresenta problemas que a afastam do mundo prático e dificultam a construção de fundamentos para impor limites ao poder do juiz criminal. Embora se preocupe bastante com o relativismo interpretativo, propondo uma técnica de formalização da linguagem para reduzir os espaços de incerteza, a teoria do garantismo ainda admite uma margem insuprimível de discricionariedade (sempre pro reo). A proposta da tese é a superação desse modelo semântico de percepção do Direito por uma compreensão hermenêutica do fenômeno. A partir da hermenêutica filosófica (Hans Georg Gadamer) e da teoria do Direito como integridade (Ronald Dworkin), a pesquisa defende a hipótese de que o Direito não é fruto de descobertas (convencionalismo), tampouco de invenções (pragmatismo). Não está, pois, escrito em algum lugar do passado, também não é aquilo que os juízes pensam que ele é; o Direito é uma prática social interpretativa, é fruto da melhor argumentação moral possível. A partir da articulação de conceitos caros a Gadamer (tais como estrutura prévia da compreensão, fusão de horizontes, tradição, diálogo, experiência, finitude e linguagem) com a análise da integridade em Dworkin, a pesquisa – sem a pretensão de corrigir a epistemologia garantista, mas objetivando superar os entraves que uma teoria semântica do Direito pode causar – apresenta a hermenêutica como uma via privilegiada para o controle da decisão penal.

Entre permanências e descontinuidades: o levante “constitucionalista” de 1932 e a batalha contra o esquecimento

Problematizar a memória do levante “constitucionalista” de 1932 gravada materialmente nas ruas e praças de São Paulo, refletir sobre os lastros históricos que a compõem, intentando aferir as mudanças e permanências que o tempo e a sociedade se encarregaram de fomentar, são algumas das questões abordadas neste artigo. Para levá-las a efeito, as trilhas abertas pelo marco aos voluntários de 32, no município de Assis, parecem alvissareiras, – seja pelos traços que conserva de seu período de fundação, pela leitura histórica nele inscrita ou, ainda, o estado atual em que se encontra – desvelando os complexos meandros dos processos de “enquadramento da memória”, da luta pela preservação e o arbítrio do esquecimento.

Sobre o controle jurisdicional da política externa - notas acerca do caso Battisti no STF

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Mulheres e tatuagens: valores e intenções impregnados na construção do corpo feminino

Pós-graduação em Educação Sexual - FCLAR

Julgamento de adolescentes sobre pessoas fumantes e não fumantes

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Perda de carga em reduções concêntricas de PVC

In the pumping pipelines the located load losses are very important since they have direct influence on hydraulic design of an irrigation system, especially regarding the concentric reducers used in the distribution lines. Hence this work was conducted in the Laboratório de Hidráulica do Centro Federal de Educação Tecnológica de Uberaba. We analyzed 03 concentric reducers PVC 75 x 50 mm, 50 mm and 35 x 35 x 1 "operating at different flow rates. The performance of the tests with the variation of flow in every situation possible to obtain equations to estimate the loss. The equation models presented a high setting, thus enabling the determination of the localized head loss in a situation closer to field reality. For the reduction of 75 x 50 x 35 mm and 50 mm at a flow rate 16.97 m³ h-1 the pressure drop reduction was obtained respectively 0.9263 and 2.7408 mca. To the reduction of 35 x 1 "at a flow rate of 6.02 m³ h-1 was obtained 2.9304 mca pressure drop reduction. The located losses produced by these reductions are relatively high and should be considered with great discretion in hydraulic design of the irrigation system.

Termination of Desegregation Decrees and the Elusive Meaning of Unitary Status

Discusses the termination of desegregation decrees and the elusive meaning of unitary status, first introducing the topic and then covering Jenkins III and providing an overview of desegregation scholarship including discretion, capacity, and legitima. Also discusses the evolution of equity, including English equity, American equity, and equity and desegregation. Explores the concepts of relevant rights and interests, focusing on Hohfeld, the interest theory of rights, and the application of the rights theory. The conclusion posits that what remains is a complicated and confused desegregation jurisprudence, and that the lines that separate desegregation from integration from diversity, if there ever were such lines, are blurring. A discussion of the theoretical premises underlying desegregation appears to continue to be necessary.