Education in Human Rights: Reflections on Power, Violence and Authority in the School

This article explores human rights and education based on an intervention experience conducted in three schools located in Sao Paulo City, which had as its main goal a substantial reduction in violence (2004-2005). The guideline was that education should be considered a basic human right, taking into consideration the power and authority relations that exist within this institution. What are the problems that we face, nowadays, to consider education as a human right, in the difficult Brazilian history? Is it possible to think about some kind of democratic authority within the school, when our vision of authority is linked to despotic leaders, or even when there is no space for any authority? How does this discussion associate with the violence in our daily life in school? These are some of the questions included in the debate proposed by this article.

The devolution of indigenous local government authority in Queensland: Opportunities for statutory planning

Government policy change to self detennination over the past two decades has gradually given rise to various structures of Indigenous self government across Australia. Indigenous Local Government Authorities (LGAs) are the governing structure which receive the greatest devolution of State authority, especially those found in Queensland and the Northern Territory. Their statutory basis has developed over a relatively short period of time and is still very much evolving. This paper explores what opportunities exist for Indigenous LGAs to adopt statutory planning mechanisms.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil

Este estudo verifica a relação entre book-tax differences (BTD) e gerenciamento de resultado em companhias listadas na BM&FBovespa no período de 2005 a 2009. Metodologicamente, foram empregadas duas abordagens: (i) distribuição de frequências e (ii) accruals discricionários - Modelo Jones Modificado. Os achados indicam uma relação diretamente proporcional entre a BTD e os accruals discricionários. Foram identificadas evidências de que as entidades preponderantemente gerenciam seus resultados na mesma direção do sinal observado da BTD, além de buscarem apresentar o montante de BTD em nível e em variação em torno do ponto zero e desta forma evitar sinalizar baixa qualidade do lucro. Adicionalmente, foram encontradas evidências de que o tamanho da firma e a adoção do regime tributário de transição estão relacionados de forma inversamente proporcional ao nível dos accruals discricionários.