Do triunfalismo à burocratização: a despolitização da reforma sanitária brasileira.

Essa dissertação trata da trajetória da Reforma Sanitária Brasileira (RSB), desde o período de sua formulação inicial (final dos anos 70, início dos anos 80), até o décimo ano de sua implantação, 1998. Busca verificar nesta trajetória especialmente como foi tratada a questão do direito social à saúde. Ao traçar a trajetória histórica da Reforma, aponta características particulares do processo político que a viabilizou. Entre tais características são realçadas, por exemplo, a conjuntura politicamente favorável da redemocratização do país em que se realizou a Oitava Conferência Nacional de Saúde, da qual saiu o projeto inicial da RSB. É destacada, ainda, a existência de uma "frente sanitária" que envolveu diversos setores sociais mobilizados em torno da bandeira "saúde é direito de todos e dever do Estado", e o fato de intelectuais médicos de formação ou militância de esquerda terem liderado a "frente". A dissertação procura demonstrar que a falta de definição precisa dos direitos sociais à saúde e dos mecanismos de proteção ou tutela desses direitos vem enfraquecendo as possibilidades de sucesso da Reforma Sanitária Brasileira na atual conjuntura. Tal insuficiência, presente desde a fase de formulação do projeto da Reforma, vem contribuindo para despolitizar a condução do processo de implantação da reforma, o qual enfatiza questões gerenciais de pouco apelo popular. O desenvolvimento do tema envolve tanto a discussão de questões conceituais de ciência política (capítulo 2) e relativas à concepção dos direitos de cidadania, com ênfase nos direitos sociais (capítulo 3), quanto procedimentos empíricos, como o estudo do conteúdo: das resoluções de três conferências nacionais de saúde: da legislação social brasileira; e das resoluções do Conselho Nacional de Saúde, entre 1991 e 1998.

Abordagens para a classificação contábil de instrumentos financeiros híbridos e/ou compostos: um estudo de caso com uma companhia aberta brasileira

Instrumentos financeiros híbridos e/ou compostos têm sido tema constante em matéria de regulação contábil. A literatura positiva apresenta uma hipótese que ajuda a compreender o porquê de algumas firmas recorrerem a ditos instrumentos para captar recursos: nível de endividamento no limite de quebra de covenants contratuais. No Brasil, firmas com registro na CVM, que se utilizaram desses instrumentos, classificando-os no patrimônio líquido, tiveram suas ITRs e/ou DFs reapresentadas e/ou republicadas por determinação da CVM. O ponto crítico de toda a discussão reside na distinção entre um item de passivo e um item de patrimônio líquido. Esse tema está disciplinado na IAS 32 (PT CPC n. 39) e presente no Discussion Paper - A review of the conceptual framework for financial reporting, emitido pelo IASB em julho de 2013, que apresenta duas abordagens que podem ser utilizadas, visando a simplificar a distinção entre um item de passivo e de patrimônio líquido: a narrow equity approach - NEA e a strict obligation approach - SOA. A adoção de cada uma dessas abordagens terá um impacto diferente nos níveis de endividamento/alavancagem e no potencial de diluição de participação dos acionistas. Este trabalho tem como objetivo investigar abordagens para a classificação contábil das debêntures mandatoriamente conversíveis em ações, vis-à-vis a IAS 32 (PT CPC n. 39) e o Discussion Paper do IASB (NEA x SOA). A metodologia adotada é um estudo de caso de uma companhia aberta brasileira, que em 2010 emitiu debêntures mandatoriamente conversíveis e efetuou uma classificação desses instrumentos considerada inadequada pelo órgão regulador. Observa-se que a strict obligation approach é a abordagem que impacta menos no nível de endividamento, enquanto a narrow equity approach é a que apresenta maior alavancagem. As evidências sugerem os covenants contratuais como possíveis indutores de tal prática, fato que está em linha com o que a literatura da área documenta como fenômeno esperado. É bem verdade que no caso concreto, houve quebra contínua de covenants contratuais, corroborando a hipótese apresentada por SILVA (2008) de que o baixo custo de violação de covenants contribua para tal situação. Alternativamente, uma possível explicação para a escolha contábil da companhia reside na complexidade da IAS 32 (PT CPC 39) e desconhecimento de suas nuances.

Sanções não pecuniárias no Direito Tributário em razão do descumprimento de obrigação principal:análise crítica da doutrina e da jurisprudência acerca das denominadas sanções políticas

Em que pese o papel fundamental da tributação no âmbito de um Estado Democrático de Direito (Estado Fiscal), no qual o dever de pagar tributos é considerado um dever fundamental, persistem na doutrina e jurisprudência nacionais posicionamentos que associam aos tributos um caráter odioso. Essa repulsa aos tributos decorre de uma ideologia ultraliberal que não se justifica à luz do sistema de direitos e garantias desenhado em nossa Constituição. Essa disseminada postura ideológica influencia de forma equivocada a interpretação e a aplicação de inúmeros institutos e normas tributárias, como ocorre em relação às sanções administrativas não pecuniárias (restritivas de direitos) utilizadas para punir o inadimplemento de uma obrigação tributária principal, denominadas de sanções políticas, morais ou indiretas. A presente dissertação busca analisar de forma crítica como a doutrina nacional e a jurisprudência histórica e atual dos nossos tribunais superiores vêm se posicionando acerca da constitucionalidade dessas sanções, de modo a apontar a inconsistência teórica do entendimento ainda prevalecente, seja à luz da teoria da sanção, seja à luz do neoconstitucionalismo, demonstrando ser juridicamente injustificável considerar inconstitucional de plano uma sanção tributária pelo só fato de ser não pecuniária, já que esse juízo demanda uma análise específica da proporcionalidade em cada caso, atentando-se para os princípios e circunstâncias envolvidos. Além de importantes julgados sobre o tema e posições de renomados autores, são analisadas separadamente as ADIs n. 5.135 e 5.161, que tratam, respectivamente, das polêmicas questões do protesto das Certidões da Dívida Ativa e da vedação da distribuição de lucros e bonificações em empresas com débito em aberto junto à União Federal.

Exoneração e limitação do dever de indenizar: entre riscos e equilíbrio

A presente dissertação tem por objetivo analisar a cláusula de não indenizar, expressão utilizada como gênero do qual são espécies a cláusula que exonera e a que limita o dever de indenizar, à luz do ordenamento jurídico brasileiro. O estudo se justifica em virtude da cada vez mais frequente utilização deste ajuste para regular negócios jurídicos e por não existir um marco legislativo a respeito da matéria. A controvérsia inicial diz respeito à validade da convenção, que é resultado da ponderação do direito de autorregular suas relações e o princípio da reparação integral. Os seus principais requisitos de validade são a inexistência de dolo do agente causador do dano e a não violação a normas de ordem pública. A convenção pode incidir sobre a obrigação principal, salvo quando esta for personalíssima ou quando a indenização for a única forma de o credor obter o resultado equivalente à prestação Para ser eficaz, a convenção deve, ainda, guardar relação de equilíbrio e proporcionalidade entre os riscos assumidos e o benefício daquele que se submete ao risco de não ter ou ter parcialmente reparado os danos que lhe foi causado. O inadimplemento, absoluto ou relativo, é basicamente o risco contratual ao qual se submetem todos os contratantes e, nesse contexto, a cláusula de não indenizar tem como função alterar a distribuição dos riscos já fixados pelo legislador. A negociação dos riscos submete-se a alguns limites, destacando-se a possibilidade de os riscos serem previstos, o respeito aos princípios da boa-fé objetiva e do equilíbrio contratual, bem como a necessidade de ultrapassar o juízo de merecimento de tutela (meritevolezza). Nos contratos de adesão, a cláusula pode ser prevista, desde que a obrigação que atinge não seja personalíssima ou que tenha a indenização como única forma de o credor obter o equivalente a prestação. Já nas relações de consumo, é possível a limitação do dever de indenizar nos vícios de produtos e serviços, desde que o consumidor seja pessoa jurídica e a situação seja justificável, o que ocorre quando há negociação entre as partes, o consumidor é beneficiado com uma expressa vantagem e é assistido por consultor jurídico que lhe aponte os riscos inerentes àquela convenção.

A responsabilidade do cotista do fundo de investimento em participações

A presente dissertação tem por escopo traçar os contornos do regime de responsabilidade do cotista de fundo de investimento em participações FIP. Para tanto, serão analisados os aspectos históricos, a natureza jurídica e a forma como os fundos de investimento são estruturados no direito brasileiro, com foco no fundo de investimento em participações. Tendo em vista que o FIP pode assumir posição de controlador de companhia na qual realiza investimento,a dissertação também trata, de forma sucinta, da estrutura do poder de controle, da identificação do acionista controlador e das hipóteses de sua responsabilização. Na sequência, são apontadas as hipóteses de responsabilização direta e indireta dos cotistas de fundos de investimento em participações. A pesquisa busca demonstrar que o cotista do FIP, em razão da responsabilidade subsidiária decorrente da obrigação de arcar com o patrimônio negativo do fundo, está sujeito a responsabilidade indireta incompatível com o seu papel de investidor. Por fim, aponta-se uma possível solução para o problema da responsabilidade do cotista do FIP.

Our living oceans: report on the status of U.S. living marine resources, 6th edition

The National Marine Fisheries Service (NMFS) is dedicated to the stewardship of living marine resources (LMR’s). This is accomplished through science-based conservation and management, and the promotion of healthy ecosystems. As a steward, NMFS has an obligation to conserve, protect, and manage these resources in a way that ensures their continuation as functioning components of healthy marine ecosystems, affords economic opportunities, and enhances the quality of life for the American public. In addition to its responsibilities within the U.S. Exclusive Economic Zone (EEZ), NMFS plays a supportive and advisory role in the management of LMR’s in the coastal areas under state jurisdiction and provides scientific and policy leadership in the international arena. NMFS also implements international measures for the conservation and management of LMR’s, as appropriate.NMFS receives its stewardship responsibilities under a number of Federal laws. These include the Nation’s primary fisheries law, the Magnuson Fishery Conservation and Management Act. This law was first passed in 1976, later reauthorized as the Magnuson-Stevens Fishery Conservation and Management Act in 1996, and reauthorized again on 12 January 2007 as the Magnuson-Stevens Fishery Conservation and Management Reauthorization Act (MSRA). The MSRA mandates strong action to conserve and manage fishery resources and requires NMFS to end overfishing by 2010 in all U.S. commercial and recreational fisheries, rebuild all overfished stocks, and conserve essential fish habitat.

Opt-out options in new product co-development partnerships

We study three contractual arrangements—co-development, licensing, and co-development with opt-out options—for the joint development of new products between a small and financially constrained innovator firm and a large technology company, as in the case of a biotech innovator and a major pharma company. We formulate our arguments in the context of a two-stage model, characterized by technical risk and stochastically changing cost and revenue projections. The model captures the main disadvantages of traditional co-development and licensing arrangements: in co-development the small firm runs a risk of running out of capital as future costs rise, while licensing for milestone and royalty (M&R) payments, which eliminates the latter risk, introduces inefficiency, as profitable projects might be abandoned. Counter to intuition we show that the biotech's payoff in a licensing contract is not monotonically increasing in the M&R terms. We also show that an option clause in a co-development contract that gives the small firm the right but not the obligation to opt out of co-development and into a pre-agreed licensing arrangement avoids the problems associated with fully committed co-development or licensing: the probability that the small firm will run out of capital is greatly reduced or completely eliminated and profitable projects are never abandoned.

工作社会规范观念的心理学研究与跨文化比较

Data on meaning of working (MOW) were collected from 905 respondents in Beijing area through a stratified sampling procedure of the questionnaire used in the restudy of meaning of working (which is still on going, adapted for using in China). Some parts of the factor structure obtained in this study are similar to what found by the MOW International Research Team (1987). Detailed analysis and cross-cultural comparisons were concentrated on the most similar parts societal norms about working (SNW). T-scores of the obligation norm (ON) and entitlement norm (EN) of Chinese were calculated based on the reaction frequencies of relevant items provided by the MOW International Research Team and shown as follows. The results reveal the obligation orientation characteristic of Chinese respondents. And more, 4 SNW patterns of Chinese respondents were obtained through multivariate cluster analysis and multivariate discrimination analysis and shown as follows. The influences of antecedent variables on SNW and the consequences of SNW were analyzed. Two questions were raised from these analyses: 1) The present measurements of SNW are not able to reflect the nature of the relation and dependency between ON and EN and are not free from social desirability; 2) the relationship between SNW and actual working behaviors need to be tested while the relationship between SNW and several work intentions was confirmed. A forced-choice scale of SNW was designed to overcome the shortcomes of the original scale. This scale includes 30 items. Each item is composed of a ON statement and a EN statement with similar values of social desirability. A repertory grids test was used to exam the constructure validity and to analyze the differences of cognitive structures of the 4 SNW patterns. The results indicated that the new scale had a good discrimination power. An experiment was designed to test the relationship of SNW and the actual work behaviors of the respondents. The respondents' action in completing a task was chosen as working behavior index. 4 hypotheses were tested: 1) higher obligation orientation subjects are more likely to complete tasks no matter overtime; 2) scheduled tasks are more likely to be completed no matter overtime; 3) the obligation norm about working is positively correlated with general obligation norms; and, 4) external motivtors will enhance lower obligation orientation subjects' working motivation more than higher obligation orientation subjects' the results verified hypothesis 1 and 3, but didn't support hypothesis 2 and 4 these findings will have great implication in administrating.

Ignorance is no Defence but is Inaccessibility? On the Accessibility of National Laws to Foreign Online Publishers

Kohl, U. (2005). Ignorance is no Defence but is Inaccessibility? On the Accessibility of National Laws to Foreign Online Publishers. Information & Communities Technology Law, 14 (1), 25-41. RAE2008 Information & Communications Technology Law Volume 14, Issue 1, 2005 Special Issue: GATED COMMUNITIES

One Order, Two Laws: Recovering the 'Normative' in English School Theory

Bain, William, 'One Order, Two Laws: Recovering the 'Normative' in English School Theory', Review of International Studies, (2007) 33(4) pp.557-575 RAE2008

Audiences and Receptions of Sexual Violence in Contemporary Cinema

Barkre, M.; Mathijs, E.; Sexton, J.; Egan, K.; Hunter, R. and Selfe, M. (2007). Audiences and Receptions of Sexual Violence in Contemporary Cinema. London: British Board of Film Classification. RAE2008

ZASTOSOWANIE DERYWACYJNEJ KONCEPCJI WYKŁADNI PRAWA DO ROZSTRZYGANIA SPRAW ZE STOSOWANIEM PRZEPISÓW UNIJNYCH

Celem artykułu jest przedstawienie aplikacji zastosowania na krajowym poziomie stosowania przepisów unijnych koncepcji wykładni derywacyjnej Macieja Zielińskiego. Podjęto w nim próbę udzielenia odpowiedzi na pytanie o wzajemne relacje przepisów prawnych ustanowionych przez socjologicznie różnych prawodawców do norm postępowania odtwarzanych w procesie wykładni w oparciu o analizę syntaktyczną oraz treściową krajowych i unijnych przepisów prawnych z różnych gałęzi prawa. Zastosowanie założeń koncepcji derywacyjnej do rozstrzygania spraw z elementem unijnym prowadzi do konkluzji, że zarówno zjawisko rozczłonkowania (na poziomie syntaktycznym oraz treściowym), jak również kondensacja norm postępowania w przepisach prawnych przebiegać może w sposób krzyżowy pomiędzy aktami prawnymi ustanowionymi przez różnych prawodawców socjologicznych (faktycznych). Ponadto, analiza szczególnego typu unijnych przepisów bezpośrednio skutecznych, prima facie stanowiących źródło obowiązku normatywnego wyłącznie dla państw członkowskich, w świetle założeń koncepcji wykładni derywacyjnej uświadamia, że przepisy te stanowią w gruncie rzeczy modelową egzemplifikację zjawiska kondensacji elementów norm prawnych. Przeprowadzona analiza relacji zakresowych przepisów prawnych do norm postępowania wykazuje stosowalność koncepcji derywacyjnej w procesie rozstrzygania spraw z elementem unijnym. Koncepcja ta wyjaśnia szczególnie złożone problemy wykładni prawa w sprawach z elementem unijnym oraz dostarcza teorii i praktyce instrumentarium do ich rozwiązywania. Jej zastosowanie unaocznia jednocześnie złożoną strukturę systemu prawa, którą charakteryzuje zjawisko hybrydyzacji.

KONSTYTUCYJNE PRAWO DO OCHRONY ZDROWIA W ŚWIETLE DERYWACYJNEJ KONCEPCJI WYKŁADNI

W niniejszym artykule autor przedstawił sposób odtworzenia normy prawnej zawierającej prawo do ochrony zdrowia na podstawie przepisu prawnego art. 68 ust. 1 Konstytucji RP. Przełożenie przepisu prawnego na normę prawną odbyło się zgodnie z założeniami derywacyjnej koncepcji wykładni, której istotą jest uzyskanie równoznaczności pomiędzy przepisem a odtworzoną z niego normą. W tym celu konieczne było przeprowadzenie wszystkich trzech faz wykładni: porządkującej, rekonstrukcyjnej i percepcyjnej. Niniejszy artykuł ukazuje, jak przebiegają poszczególne czynności interpretacyjne podejmowane w oparciu o dyrektywy derywacyjnej koncepcji wykładni. Pozwala to zobaczyć w szczegółowy sposób przebieg procesu przekształcania przepisu prawnego w normę prawną. Rezultatem przeprowadzonej wykładni było uzyskanie dostatecznie jednoznacznej normy prawnej. Na tej podstawie wykazano, że prawo do ochrony zdrowia jest zasadą prawa, ponieważ możliwe było odniesienie treści normy prawnej do określonych kryteriów. Ponadto, norma prawna odtworzona na podstawie przepisu konstytucyjnego zawiera wszystkie elementy, przede wszystkim określa adresata i nakazane zachowanie. Pozwala to wskazać sytuacje prawne, jakie wyznacza odtworzona w toku wykładni norma prawna, czyli obowiązek, uprawnienie i prawo podmiotowe. Postrzeganie konstytucyjnego prawa do ochrony zdrowia jako normy prawnej umożliwia także znacznie szersze i głębsze rozpatrzenie aspektów jego obowiązywania. W tym kontekście szczególnie przydatna jest derywacyjna koncepcja wykładni prawa.

Complying with the NIH Public Access Policy - Copyright Considerations and Options

On January 11, 2008, the National Institutes of Health ('NIH') adopted a revised Public Access Policy for peer-reviewed journal articles reporting research supported in whole or in part by NIH funds. Under the revised policy, the grantee shall ensure that a copy of the author's final manuscript, including any revisions made during the peer review process, be electronically submitted to the National Library of Medicine's PubMed Central ('PMC') archive and that the person submitting the manuscript will designate a time not later than 12 months after publication at which NIH may make the full text of the manuscript publicly accessible in PMC. NIH adopted this policy to implement a new statutory requirement under which: The Director of the National Institutes of Health shall require that all investigators funded by the NIH submit or have submitted for them to the National Library of Medicine's PubMed Central an electronic version of their final, peer-reviewed manuscripts upon acceptance for publication to be made publicly available no later than 12 months after the official date of publication: Provided, That the NIH shall implement the public access policy in a manner consistent with copyright law. This White Paper is written primarily for policymaking staff in universities and other institutional recipients of NIH support responsible for ensuring compliance with the Public Access Policy. The January 11, 2008, Public Access Policy imposes two new compliance mandates. First, the grantee must ensure proper manuscript submission. The version of the article to be submitted is the final version over which the author has control, which must include all revisions made after peer review. The statutory command directs that the manuscript be submitted to PMC 'upon acceptance for publication.' That is, the author's final manuscript should be submitted to PMC at the same time that it is sent to the publisher for final formatting and copy editing. Proper submission is a two-stage process. The electronic manuscript must first be submitted through a process that requires input of additional information concerning the article, the author(s), and the nature of NIH support for the research reported. NIH then formats the manuscript into a uniform, XML-based format used for PMC versions of articles. In the second stage of the submission process, NIH sends a notice to the Principal Investigator requesting that the PMC-formatted version be reviewed and approved. Only after such approval has grantee's manuscript submission obligation been satisfied. Second, the grantee also has a distinct obligation to grant NIH copyright permission to make the manuscript publicly accessible through PMC not later than 12 months after the date of publication. This obligation is connected to manuscript submission because the author, or the person submitting the manuscript on the author's behalf, must have the necessary rights under copyright at the time of submission to give NIH the copyright permission it requires. This White Paper explains and analyzes only the scope of the grantee's copyright-related obligations under the revised Public Access Policy and suggests six options for compliance with that aspect of the grantee's obligation. Time is of the essence for NIH grantees. As a practical matter, the grantee should have a compliance process in place no later than April 7, 2008. More specifically, the new Public Access Policy applies to any article accepted for publication on or after April 7, 2008 if the article arose under (1) an NIH Grant or Cooperative Agreement active in Fiscal Year 2008, (2) direct funding from an NIH Contract signed after April 7, 2008, (3) direct funding from the NIH Intramural Program, or (4) from an NIH employee. In addition, effective May 25, 2008, anyone submitting an application, proposal or progress report to the NIH must include the PMC reference number when citing articles arising from their NIH funded research. (This includes applications submitted to the NIH for the May 25, 2008 and subsequent due dates.) Conceptually, the compliance challenge that the Public Access Policy poses for grantees is easily described. The grantee must depend to some extent upon the author(s) to take the necessary actions to ensure that the grantee is in compliance with the Public Access Policy because the electronic manuscripts and the copyrights in those manuscripts are initially under the control of the author(s). As a result, any compliance option will require an explicit understanding between the author(s) and the grantee about how the manuscript and the copyright in the manuscript are managed. It is useful to conceptually keep separate the grantee's manuscript submission obligation from its copyright permission obligation because the compliance personnel concerned with manuscript management may differ from those responsible for overseeing the author's copyright management. With respect to copyright management, the grantee has the following six options: (1) rely on authors to manage copyright but also to request or to require that these authors take responsibility for amending publication agreements that call for transfer of too many rights to enable the author to grant NIH permission to make the manuscript publicly accessible ('the Public Access License'); (2) take a more active role in assisting authors in negotiating the scope of any copyright transfer to a publisher by (a) providing advice to authors concerning their negotiations or (b) by acting as the author's agent in such negotiations; (3) enter into a side agreement with NIH-funded authors that grants a non-exclusive copyright license to the grantee sufficient to grant NIH the Public Access License; (4) enter into a side agreement with NIH-funded authors that grants a non-exclusive copyright license to the grantee sufficient to grant NIH the Public Access License and also grants a license to the grantee to make certain uses of the article, including posting a copy in the grantee's publicly accessible digital archive or repository and authorizing the article to be used in connection with teaching by university faculty; (5) negotiate a more systematic and comprehensive agreement with the biomedical publishers to ensure either that the publisher has a binding obligation to submit the manuscript and to grant NIH permission to make the manuscript publicly accessible or that the author retains sufficient rights to do so; or (6) instruct NIH-funded authors to submit manuscripts only to journals with binding deposit agreements with NIH or to journals whose copyright agreements permit authors to retain sufficient rights to authorize NIH to make manuscripts publicly accessible.

Moral shielding: A grounded theory of integrity maintenance in multidisciplinary teams

Using a classic grounded theory methodology (CGT), this study explores the phenomenon of moral shielding within mental health multidisciplinary teams (MDTS). The study was located within three catchment areas engaged in acute mental health service practice. The main concern identified was the maintenance of a sense of personal integrity during situational binds. Through theoretical sampling thirty two practitioners, including; doctors, nurses, social workers, occupational therapists, counsellors and psychologists, where interviewed face to face. In addition, emergent concepts were identified through observation of MDTs in clinical and research practice. Following a classic grounded theory methodology, data collection and analysis occurred simultaneously. A constant comparative approach was adopted and resulted in the immergence of three sub- core categories; moral abdication, moral hinting and pseudo-compliance. Moral abdication seeks to re-position within an event in order to avoid or deflect the initial obligation to act, it is a strategy used to remove or reduce moral ownership. Moral gauging represents the monitoring of an event with the goal of judging the congruence of personal principles and commitments with that of other practitioners. This strategy is enacted in a bid to seek allies for the support of a given moral position. Pseudo-compliance represents behaviour that hides desired principles and commitments in order to shield them from challenge. This strategy portrays agreement with the dominant position within the MDT, whilst holding a contrary position. It seeks to preserve a reservoir of emotional energy required to maintain a sense of personal integrity. Practitioners who were successful in enacting moral shielding were found to not experience significant emotional distress associated with the phenomenon of moral distress; suggesting that these practitioners had found mechanisms to manage situational binds that threatened their sense of personal integrity.