Sobre o sistema de amortização linear crescente

Aiming to reach a compromise solution to the issues of default risk and the payment capacity of takers of housing loans, Jorge Oscar de Mello Flôres submited to the Banco Nacional de Habitação, which was then in charge of the Brazilian System of Housing Financing, what he named as the Linearly Increasing System of Amortization. (LISA). Following a critical analysis of the LISA, it is proposed the alternative named as the Generalyzed System of Mixed Amortization (GSMA).

Controle de constitucionalidade no processo administrativo tributário

Este estudo aborda a viabilidade de enfrentamento, pela autoridade julgadora em processo administrativo fiscal, do argumento de inconstitucionalidade da lei que determina a exigência do tributo. Procede-se a uma análise crítica, a partir de precedentes dos Conselhos de Contribuintes do Ministério da Fazenda, da solução usualmente adotada, de não-conhecimento da irresignação do contribuinte, sob o fundamento da reserva de jurisdição. A proposta defende a possibilidade de pronunciamento do julgador administrativo, com efeitos para o caso concreto, além de sustentar a hipótese como um direito do contribuinte, à luz da garantia constitucional do devido processo legal e dos princípios da legalidade, da moralidade e da eficiência.

O voto em conflito de interesses no âmbito do direito societário

O presente trabalho tem como objetivo analisar o tratamento que vem sendo conferido pelo Direito Societário brasileiro ao voto proferido em conflito de interesses nas assembleias de acionistas das Sociedades Anônimas. Nesse sentido, foi analisado o tratamento dado pela legislação vigente e a interpretação tanto da jurisprudência como da doutrina relacionada. Duas correntes interpretativas predominam, quais sejam a do conflito formal e substancial de interesses. Elas propõem consequências práticas distintas: a primeira prevê a vedação ex ante do exercício de voto e a segunda o controle ex post do voto. Observa-se predominância na doutrina da interpretação materialista do conflito de interesses, e na jurisprudência da Comissão de Valores Mobiliários por interpretações formalistas. Diante desse panorama, será feito uma análise crítica dos principais argumentos trazidos pelas duas correntes que se destacam na doutrina e nas decisões da Comissão de Valores Mobiliários.

Ao Ministério Público da união e à Receita Federal brasileira, tudo? uma análise crítica à lei complementar 105 de 2001 como possível meio de coibir o crime de Sonegação Fiscal

O trabalho de conclusão de curso tem como objetivo central a análise crítica da Lei Complementar nº 105 de 2001- que autoriza a Receita Federal do Brasil a quebrar diretamente o sigilo bancário dos contribuintes, com base em possíveis indícios de omissões, fraudes e simulações- como meio hábil para coibir o crime de sonegação fiscal. A partir dessa análise, vamos testar a hipótese de que nenhum agente público pode determinar a quebra das informações bancárias de um contribuinte, sem a prévia autorização do Poder Judiciário. O artigo tem três partes. Na primeira, os principais conceitos que envolvem o sigilo bancário e as possíveis exceções à quebra do sigilo bancário são descritas e discutidas. A partir do exame conceitual, vamos estudar a correlação desse assunto com o combate à sonegação fiscal e a afirmação do princípio da transparência fiscal na comunidade internacional. Na última parte, somos chamados a estudar a opinião da Suprema Corte quanto ao objeto do presente trabalho. A conclusão a que se chega é a de que os agentes públicos não podem obter as referidas informações sem prévia autorização de um juiz. Contudo, a matéria apesar de muito antiga, ainda é polêmica para a doutrina e a jurisprudência. Além disso, a alteração na composição do Supremo Tribunal Federal, de 2010 para 2015, pode indicar uma mudança também no entendimento dos magistrados quanto ao assunto.

The challenges faced by the external audit industry in Brazil: an exploratory study

The auditing role in the contemporaneous business environment, and increasing interest in and demand for governance and transparency, has become an element even more important to the society, as a whole, in order to build solid basis to the development of businesses and generation of wealth through technical knowledge, independence, transparency, credibility, and ethics. Nevertheless, the external financial audit industry in the world and also particularly in Brazil has faced several challenges which threaten its success and evolution. In this sense, since the external audit industry in Brazil has been immersed in a deep crisis with features that are explored through this study, allow me to create an analogy over this study saying that the external financial audit industry is like a sick person with a chronic disease, but the disease has not yet been diagnosed and the person has been dealing with the isolated symptoms. This person, the external audit industry, has struggled with this disease for many years and it is getting worse. It is fundamental to highlight that the challenges faced by the external audit industry in Brazil, ultimately, have not harmed the industry only, but they also materialize themselves as chronic issues for the corporate governance and the capital markets since they harm every interested party. In my point of view, the hardest affected are the investors or shareholders whose interest the independent auditor’s work seeks to preserve. Therefore, the purpose of this study is to have a picture of the challenges faced by the external audit industry in Brazil and understand those challenges as a requirement to analyze the potential alternatives to solve them or, analogically, to diagnose this disease. The research purpose is to map and identify the challenges faced by the external audit industry in Brazil based on the understanding of professionals seasoned in the area. Those challenges are mapped and understood through a methodological approach, a questionnaire answered by auditors with experience in the Brazilian auditing market. The challenges were preliminarily listed based on over 16 years of experience of the author in the area of auditing and financial and accounting services, discussions and interviews about the topic with seasoned professionals, and analyses of pieces of news, publications and academic studies. The questionnaire was used in order to validate the challenges, observations, perspectives, and perceptions gathered through those resources. Despite of the fact that the study is highly relevant, it was not found, through my research, other analyses on this topic with a similar approach which is intended by this study. It looks like the external audit industry in Brazil has walked through these new age dealing with problems on a daily basis and the real challenges of the industry may be concealed by the economic conditions in Brazil and other explanations. As in any problematic scenario, in which a critical analysis is needed, having an accurate picture and understanding of the challenges is a crucial step to start exploring alternatives to address them.

Apuração de haveres na sociedade limitada: uma análise crítica da jurisprudência

Esta dissertação tem por objetivo investigar a apuração de haveres nas sociedades limitadas a partir da análise da jurisprudência, notadamente para compreender o alcance da liberdade de contratar das partes, estabelecido, entre outras normas, no artigo 1.031 do Código Civil. Para tanto, analisaram-se os julgados do STJ, disponíveis no sítio eletrônico da corte e, da mesma forma, os do TJSP, dada a relevância econômica do estado e a existência de câmaras especializadas em direito empresarial, entre o período de 2010 a 2014. Tentou-se construir uma tipologia das questões que compõem o julgamento das cláusulas de apuração de haveres, como, por exemplo, distinção entre forma de apuração e forma de pagamento; e, igualmente, dos fundamentos usados pelos tribunais para afastar ou aplicar as cláusulas. Na segunda seção, fez-se uma análise crítica dos argumentos jurisprudenciais, sob a forma de defesa daqueles que, a nosso sentir, devem validar as cláusulas de apuração de haveres, quais sejam: boa-fé objetiva, função social e os constantes na literatura americana do capital lock in. Além disso, pontua-se sobre o emprego, a nosso sentir, inadequado do “enriquecimento sem causa”, como também da conveniência de se fazer uma aplicação ponderada dos princípios, especialmente quando contrariam uma regra jurídica positivada. Por fim, antes de concluir, comentou-se sobre a forma de apuração de haveres construída pela jurisprudência, a qual denomina-se, neste trabalho, dissolução total simulada.

Provisionamento de processos judiciais e administrativos : análise crítica e propostas de boas práticas

O presente trabalho examina as normas brasileiras relativas ao provisionamento e à divulgação de passivos contingentes com vistas especificamente à sua aplicação para processos judiciais e administrativos, que representam o tipo de passivo contingente que mais impacta o resultado da maior parte das companhias nacionais, de todos os segmentos. O texto das normas, portanto, é confrontado com a realidade prática do mercado e as especificidades inerentes aos processos judiciais e administrativos. Além de contextualizar e explicar o funcionamento das regras aplicáveis, com destaque para o Pronunciamento Técnico nº. 25, do Comitê de Pronunciamentos Contábeis, que se tornou obrigatório para as companhias abertas por meio da Deliberação CVM nº. 594, de 15 de setembro de 2009, é realizada sua análise crítica, identificando omissões que podem dificultar o desempenho das atividades de provisionamento de tais demandas pelos profissionais competentes, fomentando a falta de uniformidade desses registros entre as demonstrações financeiras das companhias, bem como possibilitando o gerenciamento de resultados. Em seguida, são avaliadas e propostas soluções para os problemas identificados, com destaque para o estabelecimento de valores percentuais aos critérios de classificação de risco e a definição de critérios para classificação de risco de perda e mensuração de valores de passivos contingentes, organizadas em forma de diretrizes de boas práticas de provisionamento e de divulgação de passivos contingentes decorrentes de processos judiciais e administrativos.

Femininos de montar - Uma etnografia sobre experiências de gênero entre drag queens

The paper presents a discussion about gender and body in the drag queens experience at Natal city (RN). From the different concepts that characterizes the identity processes on subjects who perform gender transformation (transvestites, transsexuals and female impersonators), the justification for studying the drag character is observed as a means to understand matters that are important when you take such a position. Therefore, there is a need for a linkage between the various concepts responsible for this definition, in addition to considering the historical and cultural process responsible for the creation of such categories, identities and stereotypes among these individuals. In this sense it will be possible to carry out a critical analysis on the different social loads present in each representation, and understand what is at stake in the attribution of classifications and terminologies that are applied to different expressions of metamorphosis. This ethnography considers the debate from a field research conducted at LGBT social establishments and other performance spaces of these people, verifying their dynamics in these places and investigating relationships between performers, personas and characters and also backstage scene in which they participate

É ensinando que se aprende: um estudo sobre o ensino de projeto no Curso de Arquitetura e Urbanismo da Universidade Federal do Rio Grande do Norte (CAU UFRN)

You cannot teach architectonic design, but only learn it. This sentence was, during some decades, especially during the modernism, the starting point, adopted by several architectonic design professors, when they had to approach their subject. An attitude that, some years ago, was reviewed and fighted by area s experts. This paper join this criticism, and try to add something to the pre-existing discussion, analyzing with the case-study method all the subjects related with architectonic design of the Architecture and Urbanism degree, at Universidade Federal do Rio Grande do Norte CAU/UFRN . The aim is to identify and analyze the teaching methodologies used by the professors and their effects related to the students. To reach this purpose four different methods were used: i) Professors interviews; ii) Different forms submitted to students and professors; iii) Daily practice s observation, developed during classes; iv) Documents analysis about the degree (historical development and subjects) and about the subjects themselves (summaries, table of contents and planning). Studying the results, it was possible to underline that, in spite of the efforts of some of the professors to find a way to teach with more appropriate educational and pedagogic bases, some of the teaching methodologies, criticized in articles dealing with the matter, were still used. With regard to these, the research pointed out some suggestions that could help to improve the teaching and learning process, joining professors and students that are the most important subjects of the teaching activity. Developing the idea living in the paper s title Teaching and learning , it s now clear that only the practice, through the improvement of the pedagogic techniques, together with critical analysis can help the professors to reach a relationship level, regarding the teaching and learning process, as that described in the epigraph s text, into which teaching and learning, can t be done only by one of the process subject, but must be lived by both of them: professors and students

O amor em mal-estar : a insustentável leveza da domideologia

The discourse about love, in the Western modern world, is an effect of the power that constructs bodies that matter, paraphrasing Butler, which represents a performative reiterarion of the domination drive, forming and ego of love through the imposition of a cultural super-ego. The domination, a real process of social constraint, is concomitant to its ideological secret, which lead us to the expression domideology , inspired by Sousa Filho, to determine the unconscious domination of the ideological discourse, Through a critical analysis of the bases of Freudian discourse about love, we question, inspired by Foucault, the sexual nature of the drive, to put it in a place insecure of critics to the substance metaphysics expression used by Nietzsche. In our point of view, the domination drive is a critical tool for the individual to think about, as interpellated by the love domideology , making believe the only interpretation of the social interchange is love, nuclear element of our modern Western love complex

Avaliação de efetividade do centro de reabilitação de adultos - CRA/NATAL/RN

Public services with an emphasis on rehabilitation treatment of disabled people, as established law, have aimed to ensure quality and equity assistance in a rehabilitation way to the segment highlighted. As for people with physical disabilities, the Unified Health System (hereby SUS) through the directive GM/ MS No. 818 of 2001, requires the creation of hierarchical and regionalized services networks at different levels of complexity to ensure appropriate assistance. This study whose title is Evaluation of effectiveness of the Adult Rehabilitation Center in Rn: elements for a discussion aimed to evaluate the effectiveness of rehabilitation services that institution, reference in the State of Rio Grande do Norte, has directed its patients, more specifically those who have had a stroke and therefore are disabled ones. From the standpoint of methodological conduction, it was prioritized a qualitative and empirical theoretical research which was carried out from the following courses: literature references with authors who are the themes pertaining to rehabilitation, inclusion, public policy evaluation, health policy and disability; documentary research through Regulation of Technical Procedures, files, records, informative booklets that were of great importance to the knowledge of the institution, as well as its functioning and dynamics of field research that was materialized with the managers, rehabilitation staff and Center s users, through the application of semi-structured interviews as a tool for data collection. The information obtained was analyzed from the critical analysis of discourse. As a result, it was identified some technical, administrative and financial difficulties which have obliterated the effectiveness of services provided, such as: lack of many professionals to meet existing demand, poor quality of equipment and the physical structure, limits on autonomy management as a result of dependence along with the SESAP/RN; besides the excessive bureaucratization in the administrative processes compromising Center s problem-solving needs. However, in the narratives of managers, rehabilitation staff of patients, despite the difficulties, treatment made by Centre has effectiveness to the extent that has been contributing even in a limited way to improve their quality of life

A relação histórica entre democracia e liberalismo. Um diálogo crítico com Norberto Bobbio.

This work seeks to examine the historical relationships established between liberalism and democracy, questioning the apparent inseparability between the two ideologies. Methodologically construct a hypothetical dialogue with the Italian thinker Norberto Bobbio, one of the most important systematizers of liberal democracy, defending a theoretical and conceptual complementarity between the two ideologies. Following the Bobbio theoretical propose, it presents the political contributions of classical liberalism that the Italian thinker identify as logical and axiological antecedent of the modern democracy, naturalizing and universalizing the principles and ideals of classical liberalism. Going counter, it problematizes the political contributions of classical liberalism, emphasizing the tension between liberal theory and its practice, between the declared political principles and their translation into concrete historical reality, reserving rights and freedoms to property minority and severe restrictions to the majority. The critical analysis of classical liberalism allows questioning the privilege position that Bobbio reserves to the liberalism in the democracy history, to restore the important contribution of illiberal politics currents in the civil, political and social rights history, advocating the democracy with its social character, inclusive and participatory

Cecília Meireles e a lírica pedagógica em Criança meu amor (1924)

The research Cecília Meireles and the Pedagogical Lyric in Children My Love (1924) consists in a critical analysis, a cultural and historical approach to the pedagogical intentionalities and to the social and educational functionalities expressed in the childish literary work of the poetess and educator Cecília Meireles (1901-1964), in Brazil, during the first decades of XX century. The author s conceptions of the literary art, the philosophical and educational foundations, the Christian and liberal ideologies and values pertinent to her work for children and the relations between her texts and the ideals of the Brazilian intellectuals to effect changes in the every day life based on the child formation and on the teaching feminization process were examined in the work. This paper shows a content analysis with the intention of offering signification to the work Children My Love (1924) according to the investigation of specific categories: child, motherhood and schooling; through the exploration of synonymous and bipolar key-words found in Cecília s documents: child/adult, teacher/mother; school/home, ignorance/intelligence. The research intends to understand how the author articulates, in her informal pedagogical action in Children s Literature, science, literary and Christian faith knowledge, in order to expand her social and educational ideal concentrated in children, guided by the maternal hand and aimed at constructing a New Man, New Civilization and a New Social Order

Identidade e docência: o saber-fazer do professor de sociologia das escolas públicas estaduais de Picos - PI

This study deals with Sociology teacher identity issues. This is done considering daily routines of Sociology grade school teachers in the city of Picos in the state of Piauí-Brazil. Thus, the research aims to acknowledge the manner the inter-relations between the teacher s know-how and the process of construction of the professional identity of these teachers occur. It is seen that the discipline of Sociology in this context brings out processes related to inclusion and exclusion once the subject of Sociology is distinguished as unstable in relation to other disciplines. However, in June 2008, the law included the Sociology as a discipline 11,684 mandatory on all high school series.The theoretical and methodological procedures of this research were based on an ethnographic qualitative nature research and enabled a documental analysis. In order to collect data, a semi-structured questionnaire was applied in collective and individual in four state schools in the city of Picos in Piauí. The analysis of the information was based in content analysis from the proposals made by Bardin (1997), and Franco (2008). The information was then organized in knowledge matrixes that allowed the identification of themes divided into two thematic axes: teacher education: the search for sense making in experience and the exercise of teaching as well as the Sociology grade school teacher s daily routine. The research enables the understanding of the senses the subjects have on their own activity since the work deals with concrete situations and experiences in the scholar context. These senses are considered relevant in order to enable a comprehension of the inter-relations that are established between the know-how and the construction of the identity on behalf of these teachers. Almost all of the interviewed subjects did not have a degree in Social Sciences and came from other backgrounds especially ones related to Education. Sociology teachers investigated almost in its entirety, do not have specific training in the social sciences, becoming teachers of Sociology by lack of school and to complete the work load. But, in spite of the difficulties experienced in the practice of the discipline all are in favour of its inclusion in high school. They have a clear vision, that through the work of the theoretical content of the discipline with the daily life of the students by using teaching strategies that add value to the relationship of knowledge that are prepared in society at large, to Sociology provides a critical analysis of the reality in which they are inserted

Educação do campo e alternância :reflexões sobre uma experiência na Transamazônica/Pará

The study theme is the Rural Familiar House Program (RFHP), through the Rural Familiar House of Uruará-PA city (URFH), from 2000 to 2005. It is considered as base the education offered to the field young people, in the modality of basic education by alternation methodology between the Familiar and School Times in the two first from 5th to 8th grade classrooms. From the argument about the understanding importance and need of knowledge transmission and construction to be established in the inter-section between general references of the social reality and the subjective ones. It constitutes an educative work that both values domain of knowing and the creative capacity of each pupil. Considering that the greatest aim of the education is the human being emancipation, this thematic for the development of the documentary and field research was defined with the delimitated thematic for the educative practice-proposal in alternation, choosing the Program of the RFHs as the reference to carry out an analysis which considered fruitful in the articulation between education and educative work. This study had the objective to contribute for the debate concerning the alternation and to understand presuposals and educative practice of the RFHs what its importance for the young people and its relation with the field educational policy. For this, it was used, mainly, from analytical references of authors, such as Williams, Gramsci, Adorno, Freire, Shiva, Soares, Molina, Tonet, et. all, all were also important for the construction of this work. The studied documentary sources, as well as the verbal ones the actors also interviewed had allowed, in irreplaceable way and significantly, a critical analysis on the pedagogical proposals and the articulation among school, familiar work and education, which was carried out in the formation of URFH, the sessions of alternation between Time School and Time Family. The results are scored with the chapter construction, as they had presented themselves in several sources and the reading which was made. A reading that signals for the affirmation which is possible to overtake the emphasis on technicality, mediated in the practice-theory-practice relation, still present in the alternation, and, thus, to be able to make an educative work that intends to contribute for the young people education with capacity of being, thinking and to act actually as subjects of their history