396 resultados para Economie sanction


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This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles

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A partir des deux dernières décénnies, des changements importants ont touché l éducation des personnes aux besoins éducatifs spéciaux. On est dans une quête permanente de leur inclusion dans les différents niveaux de l enseignement régulier. De ce fait, les institutions éducationnelles se confrontent avec le défi du changement, devant s adapter de plus en plus aux besoins de ces élèves et devenir plus récptives à l égard de tous. Malgré la lenteur de ce changement, cela favorise beaucoup l accès des élèves à des niveaux d enseignement que jamais on aurait supposés, tels que l enseignement supérieur. C est bien dans ce contexte qu au cours de l année 2002 des étudiants handicapés visuels ont accédé aux formations de Philosophie, Economie et Sciences Sociales de l Université Fédérale do Rio Grande do Norte. Cela nous a motivé à conduire une analyse, au cours de 2003, pour connaître de plus près ce processus d inclusion universitaires de trois étudiants handicapés visuels. Comme méthode nous avons utilisé l étude de cas, et l entretien comme instrument de collecte des données. Après l analyse, les résultats montrent bien que l inclusion a permis à ces étudiants de surmonter un tas de barrières, telles que l examen d accès à l Université (Vestibular), outre la chance de se socialiser et d être bénéficiaires d expériences qui, suscités dans un milieu universitaire, vont au-delà de l univers académique. Les collègues de ces étudiants, auprès desquels ils convivent, eux-aussi ont été les bénéficiaires, du fait qu ils ont eu l opportunité d apprendre ensemble les uns avec les autres, tout en respectant leur limitations et potentialités, mais en les appuyant et en les stimulant de mieux en mieux. Il faut reconnaître que plusieurs actions au sein de l Université envisageant l accès et la permanence de ces étudiants ont été couronnées de succès, mais force est de dire qu il y a aussi beaucoup de choses à faire en ce qui concerne : la préparation du corps enseignant et des fonctionnaires ; l orientation de la communauté plus élargie ; la chute des barrières pédagogiques et attitudinales, et surtout l appui humain et matériel indispensables au plein développement de ces étudiants

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This study aims to identify the relation between adolescents in conflict with the penal law, who were convicted to assisted freedom (a socio-educative measure applied by the Juvenile Justice system as a sanction to adolescent offenders), and the school. The research was developed in the Community-based Assisted Freedom Program of Pastoral do Menor , in Fortaleza (capital city of Ceará State, Brazil). The study has engaged 21 adolescents, eight program professionals, three members of the Center for Defense of Child Rights in Ceará, five teachers and eight school principals and education managers from the schools attended by the adolescents in the neighborhoods of Pirambu, Tancredo Neves, Jardim Iracema e Bom Jardim. It intends, based on dialectical and historical method, to define the investigated adolescents as persons with a very singular insertion into the social structures of neoliberal capitalism. Their adolescence is subject to consumerism appeals, to the limits imposed by these appeals and to perverse ways of insertion in the system, such as criminalization, segregation and marginalization. It reveals that the school attended by the adolescents reproduces such conditions of insertion. At the same time, these conditions are elements of identity, by which the adolescents are characterized.

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Incluye Bibliografía

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Includes bibliography

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Pós-graduação em Linguística e Língua Portuguesa - FCLAR

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Ciência da Informação - FFC

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

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Pós-graduação em Direito - FCHS

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Pós-graduação em Direito - FCHS

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Pós-graduação em Letras - FCLAS

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