921 resultados para Brazilian Bankruptcy and Reorganization Law
Resumo:
As the European Union (EU) approaches its 60th anniversary, it is worth assessing progress towards a key objective – the abolition of barriers to the marketing of food in the EU. Food has always created particular problems for the EU as national differences in diets, culture and geography make standardisation impossible. Early attempts focussed on direct measures to harmonise requirements or, later, to create an ‘internal market’. Subsequently a changed emphasis brought about the need to focus more clearly on the harmonisation of food safety. More widely, the recent recognition that too much legislation can itself create barriers has led legislators to attempt to consider more carefully the impact of their efforts. This paper reflects on the various stages in the creation of harmonised food controls and considers how case law has impacted the process. Today there are still differences and complete barrier-free trade seems some way off.
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This article offers a fresh examination of the distinction drawn in international humanitarian law (IHL) between international and non-international armed conflicts. In particular, it considers this issue from the under-explored perspective of the influence of international human rights law (IHRL). It is demonstrated how, over time, the effect of IHRL on this distinction in IHL has changed dramatically. Whereas traditionally IHRL encouraged the partial elimination of the distinction between types of armed conflict, more recently it has been invoked in debates in a manner that would preserve what remains of the distinction. By exploring this important issue, it is hoped that the present article will contribute to the ongoing debates regarding the future development of the law of non-international armed conflict.
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There is growing concern amongst international lawyers that the United States’ use of unmanned armed vehicles to conduct lethal targeting operations against non-state actors is setting a dangerous precedent for the future and might lead to an erosion of important rules under international law. Taking seriously these concerns, this article examines in more detail the potential precedent created by the US through its lethal drone strikes and the provided justifications, for the purpose of the development of jus ad bellum. In identifying the claims made by the US under different theories of customary international law as qualified practice or expressions of opinio juris that can lead to an alteration of the law should they be accepted by the international community, this article takes a first step towards a more extensive debate on the potential effects of the US drone strikes on the development of international law.
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The present paper reports on 22 species collected by the Brazilian Program of Living Resources in the Exclusive Economic Zone (REVIZEE). A new genus and species of Cribrilinidae, Corbuliporina crepida n. gen. et sp., is described, along with seventeen other new species: Chaperia brasiliensis n. sp., Amastigia aviculifera n. sp., Isosecuriflustra pinniformis n. sp., Cellaria subtropicalis n. sp., Melicerita brasiliensis n. sp., Arachnopusia haywardi n. sp., Smittina migottoi n. sp., Hippomenella amaralae n. sp., Rogicka joannae n. sp., Malakosaria atlantica n. sp., Turbicellepora winstonae n. sp., Rhynchozoon coalitum n. sp., Stephanollona angusta n. sp., Stephanollona arborescens n. sp., Aulopocella americana n. sp., Conescharellina cookae n. sp. and Conescharellina bocki n. sp. Chorizopora brongniartii (Audouin, 1826) is recorded for the first time in Brazilian waters and a new combination for Rhynchozoon arborescens Canu & Bassler, 1928 is established. New illustrations and taxonomic remarks are included for two little-known species from Brazil, Rogicka scopae (Canu & Bassler, 1928) and Fenestrulina ampla Canu & Bassler, 1928. A compilation of species recorded from deeper waters of the Brazilian coast is included.
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In this study, we provide phylogenetic and biogeographic evidence that the Trypanosomo cruzi lineages T. cruzi I (TCI) and T. cruzi IIa (TCIIa) circulate amongst non-human primates in Brazilian Amazonia, and are transmitted by Rhodnius species in overlapping arboreal transmission cycles, sporadically infecting humans. TO presented higher prevalence rates, and no lineages other than TCI and TCIIa were found in this study in wild monkeys and Rhodnius from the Amazonian region. We characterised TO and TCIIa from wild primates (16 TO and five TCIIa), Rhodnius spp, (13 TCI and nine TCIIa), and humans with Chagas disease associated with oral transmission (14 TO and five TCIIa) in Brazilian Amazonia. To our knowledge, TCIIa had not been associated with wild monkeys until now. Polymorphisms of ssrDNA, cytochrome b gene sequences and randomly amplified polymorphic DNA (RAPD) patterns clearly separated TCIIa from TCIIb-e and TCI lineages, and disclosed small intra-lineage polymorphisms amongst isolates from Amazonia. These data are important in understanding the complexity of the transmission cycles, genetic structure, and evolutionary history of T cruzi populations circulating in Amazonia, and they contribute to both the unravelling of human infection routes and the pathological peculiarities of Chagas disease in this region. (C) 2008 Australian Society for Parasitology Inc. Published by Elsevier Ltd. All rights reserved.
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Analysis of the phylogenetic relationships among trypanosomes from vertebrates and invertebrates disclosed a new lineage of trypanosomes circulating among anurans and sand flies that share the same ecotopes in Brazilian Amazonia. This assemblage of closely related trypanosomes was determined by comparing whole SSU rDNA sequences of anuran trypanosomes from the Brazilian biomes of Amazonia, the Pantanal, and the Atlantic Forest and from Europe, North America, and Africa, and from trypanosomes of sand flies from Amazonia. Phylogenetic trees based on maximum likelihood and parsimony corroborated the positioning of all new anuran trypanosomes in the aquatic clade but did not support the monophyly of anuran trypanosomes. However, all analyses always supported four major clades (An01-04) of anuran trypanosomes. Clade An04 is composed of trypanosomes from exotic anurans. Isolates in clades An01 and An02 were from Brazilian frogs and toads captured in the three biomes studied, Amazonia, the Pantanal and the Atlantic Forest. Clade An01 contains mostly isolates from Hylidae whereas clade An02 comprises mostly isolates from Bufonidae; and clade An03 contains trypanosomes from sand flies and anurans of Bufonidae, Leptodactylidae, and Leiuperidae exclusively from Amazonia. To our knowledge, this is the first study describing morphological and growth features, and molecular phylogenetic affiliation of trypanosomes from anurans and phlebotomines, incriminating these flies as invertebrate hosts and probably also as important vectors of Amazonian terrestrial anuran trypanosomes.
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A total of 25 sugarcane spirit extracts of six different Brazilian woods and oak, commonly used by cooperage industries for aging cachaca, were analyzed for the presence of 14 phenolic compounds (ellagic acid, gallic acid, vanillin, syringaldehyde, synapaldehyde, coniferaldehyde, vanillic acid, syringic acid, quercetin, trans-resveratrol, catechin, epicatechin, eugenol, and myricetin) and two coumarins (scopoletin and coumarin) by HPLC-DAD-fluorescence and HPLC-ESI-MS(n). Furthermore, an HPLC-DAD chromatographic fingerprint was build-up using chemometric analysis based on the chromatographic elution profiles of the extracts monitored at 280 nm. Major components identified and quantified in Brazilian wood extracts were coumarin, ellagic acid, and catechin, whereas oak extracts shown a major contribution of catechin, vanillic acid, and syringaldehyde. The main difference observed among oak and Brazilian woods remains in the concentration of coumarin, catechin, syringaldehyde, and coniferaldehyde. The chemometric analysis of the quantitative profile of the 14 phenolic compounds and two coumarins in the wood extracts provides a differentiation between the Brazilian wood and oak extracts. The chromatographic fingerprint treated by multivariate analysis revealed significant differences among Brazilian woods themselves and oak, clearly defining six groups of wood extracts: (i) oak extracts, (ii) jatoba extracts, (iii) cabreuva-parda extracts, (iv) amendoim extracts, (v) canela-sassafras extracts and (vi) pequi extracts.
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This work is based on the analysis of three Brazilian cases of condemnation by accounting fraud and financial reports manipulation of data, where we tried to identify if there is condemnation by accounting fraud in Brazil and the main factors considered by the judge to convince them about the accounting fraud. The theoretical reference quoted involves the theory of fraud, the psychology of fraud, examples of financial fraud in foreign companies and Brazilians banks and the law in Brazil regarding fraud and money laundering. The methodology consisted in studies of Brazilian cases with the data collection criteria from three law suits. The methodology used was the Contents Analysis The samples were chosen according to the impact those cases had in Brazil and the facility to access their law suits. Therefore, we chose Gallus Agropecuária S/A, Encol S/A and Banco Santos S/A for a matter of convenience. The evidence indicated that in those three cases, the court was convinced by the accounting fraud due to omission of relevant financial information in the balance sheet, by information provided to the market that didn¿t reflect the healthy of the company (assets written up without the property). It was identified as well that, in those three cases, there was condemnation not only for the accounting fraud per si, but also by the combination of other crimes as money laundering, fraud gang, material and ideological false fraud, and bankruptcy.
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Os investimentos com publicidade na Internet como uma percentagem das despesas totais de publicidade variam significativamente de um país para outro. O número é tão baixo quanto 4,7% no mercado brasileiro e tão alto como 28,5% no mercado britânico (ZenithOptimedia, 2011b). Algumas razões explicam tal disparidade. No nível macro, a participação dos gastos com publicidade na Internet está fortemente ligada a variáveis como o produto interno bruto per capita e à penetração da Internet na população. No nível micro, uma pesquisa qualitativa foi feita para identificar os fatores que contribuem e inibem o crescimento da participação da publicidade online no mercado brasileiro. A vasta lista de inibidores parece ter profundo impacto sobre como os profissionais de mercado tomar decisões de alocação de investimento em publicidade por tipo de mídia. Devido à legislação, à auto-regulamentação e às dinâmicas da indústria, grande parte da tomada de decisão é realizada por agências de publicidade. Estas parecem ter fortes incentivos econômicos para selecionar outros tipos de mídia e não a Internet ao definir planos de mídia. Ao mesmo tempo, a legislação e a auto-regulamentação fornecem desincentivos para corretores de mídia a operar no mercado local. A falta de profissionais qualificados e a padronização limitada também desempenham papéis importante para inibir uma maior participação da Internet nos gastos com publicidade no Brasil. A convergência dos resultados quantitativos com os qualitativos indica possíveis motivos pelos quais a participação da publicidade online no Brasil é tão baixa. Em primeiro lugar, a participação é explicada pelo estágio de desenvolvimento dos países. Quanto mais rico e mais desenvolvido um país, maior a proporção de gastos com publicidade online tende a ser. Em segundo lugar, o estágio econômico emergente do Brasil potencialmente dá espaço para o aumento do ineficiências do mercado, tais como programas de descontos oferecidos de forma desproporcional para os principais decisores de alocação de investimentos de mídia. Este fato aparentemente produz um feedback negativo, contribuindo para manter a baixa participação da publicidade online no total dos investimentos publicitários.
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This study aimed to map the key positions regarding the constitutionality of the Maria da Penha Law (Law 11.340/2006) in the Brazilian judicial system. The law, the result of political struggles by the Brazilian feminist movement, has been the subject of discussions in the public sphere and actions aimed at consolidating its constitutionality before the Federal Supreme Court. We examined and discussed the arguments used in the Courts, intending to show that the creation of law is not limited to the legislative moment, but rather that its social meaning is also constituted through disputes within the Judiciary.
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The idea that life undergoes a process of functional differentiation, and that, as a consequence, law becomes increasingly specialized – and maybe even transforms in its very nature – is now widespread. The specialized clusters of law or regulation are very often called regimes, in the international arena, international or transnational regimes. This paper deals, first, with three strong representations of international regimes and discusses some of their problems. It argues that, in order to make a good use of the category, it is necessary to keep in mind the differentiation between law and non-law in the wider context of governance. It then turns, firstly, to the notion of regimes as fragments of a unified and coherent public international law order and, secondly, as meeting points of regulations emerging from different legal orders as well as from other non-legal sources. Within public international law, regimes are seen as related to what is called the double fragmentation of that legal order. As clusters of regulation within a wider global regulatory order, regimes are put in relation to two types of legal or regulatory pluralism.
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This paper constructs an indicator of Brazilian GDP at the monthly ftequency. The peculiar instability and abrupt changes of regimes in the dynamic behavior of the Brazilian business cycle were explicitly modeled within nonlinear ftameworks. In particular, a Markov switching dynarnic factor model was used to combine several macroeconomic variables that display simultaneous comovements with aggregate economic activity. The model generates as output a monthly indicator of the Brazilian GDP and real time probabilities of the current phase of the Brazilian business cycle. The monthly indicator shows a remarkable historical conformity with cyclical movements of GDP. In addition, the estimated filtered probabilities predict ali recessions in sample and out-of-sample. The ability of the indicator in linear forecasting growth rates of GDP is also examined. The estimated indicator displays a better in-sample and out-of-sample predictive performance in forecasting growth rates of real GDP, compared to a linear autoregressive model for GDP. These results suggest that the estimated monthly indicator can be used to forecast GDP and to monitor the state of the Brazilian economy in real time.
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We study the direct and indirect ownership structure of Brazilian corporations and their market value and risk by the end of 1996 and 1998. Ownership is quite concentrated with most companies being controlled by a single direct shareholder. We find evidence that indirect control structures may be used to concentrate control even more rather than to keep control of the company with a smaller share of total capital. The greater the concentration of voting rights then less the value of the fmn should be due to potential expropriation ofrninority shareholders. We fmd evidence that when there is a majority shareholder and when indirect ownership structures are used without the loss of control, corporate valuations are greater when control is dilluted through the indirect ownership structure. This evidence is consistent with the existence of private benefits of control that can be translated as potential minority shareholder expropriation.
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Using quantitative data obtained from public available database, this paper discusses the difference between of the Brazilian GDP and the Brazilian Stock Exchange industry breakdown. I examined if, and to what extent, the industry breakdowns are similar. First, I found out that the Stock Exchange industry breakdown is overwhelming different from the GDP, which may present a potential problem to asset allocation and portfolio diversification in Brazil. Second, I identified an important evidence of a convergence between the GDP and the Stock Exchange in the last 9 years. Third, it became clear that the Privatizations in the late 90’s and IPO market from 2004 to 2008 change the dynamics of the Brazilian Stock Exchange. And fourth, I identified that Private Equity and Venture Capital industry may play an important role on the portfolio diversification in Brazil.
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Este estudo tem o objetivo de verificar o tratamento dado aos contratos de Locação Comercial de Devedor Locatário em Recuperação Judicial. A lei 11.101/2005 determina, em seus artigos 117 e 119,VII, que os contratos bilaterais não se resolvem pela falência e que na falência do locatário, o administrador judicial pode, a qualquer tempo, denunciar o contrato. Porém, a lei é lacônica a respeito do processo de Recuperação Judicial. Então, o estudo pretende verificar a aplicabilidade dos artigos pertinentes à falência, aos contratos de Devedor submetido ao processo de Recuperação Judicial. Com o intuito de realizar interpretação congruente com a eficiência que se espera da legislação em comento, a metodologia utilizada no trabalho é a da Análise Econômica do Direito, segundo os contornos conferidos pelo autor THOMAS H. JACKSON. Assim, o trabalho aproveita os conceitos do common pool assets e dos executory contracts para auxiliar na compreensão da função dos contratos de locação no Processo de Recuperação Judicial. Nesse sentido, o estudo é importante, pois estabelece parâmetros de interpretação teleológica da legislação concursal, considerando-se as tensões entre o Direito Material e Concursal aplicáveis a hipótese aqui formulada. Então, constatou-se que o tema gera divergência de entendimentos perante a jurisprudência brasileira, no que se refere a possibilidade, ou não, de despejar locatário Devedor em Recuperação Judicial. A controvérsia ronda, principalmente, em torno de duas questões: (a) a aplicação do principio da preservação da empresa, presente no art. 47. da L.11.101/2005 (b) (i)liquidez da ação de despejo por falta de pagamento para fins do artigo 6 da mesma lei. Por fim, o estudo avalia forma pela qual a jurisprudência trata do tema e a sua compatibilidade com a metodologia de Análise Econômica Aplicável ao Direito Concursal.