O relato integrado e a responsabilidade social da empresa no contexto da economia social

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Doutora Ana Maria Alves Bandeira e de Doutora Deolinda Aparício Meira

O fenómeno da criminalidade itinerante

In an increasingly globalized society, the crime appears as a reality that crosses borders. Globalization has potentiated the emergence of new forms of crime, which have been the subject of more interventional, particularly in terms of political, judicial and police authorities as well as civil society approaches. The media allow rapid expansion of criminal methodologies, which aggregate to the ease of movement of itinerant criminal groups, increases the opportunities for the continuation of the practice of criminal offenses, threatening, increasingly, the tranquility and safety of populations. Criminal organizations are characterized by their complexity, thus contributing to the difficulty in combat, by police and judicial authorities, forcing rapid adaptation to new political and criminal reality, particularly at the level of institutional cooperation, national and international, as exemplified by the creation of the "European Area of Freedom, Security and Justice" and new agencies in the field of police cooperation. It was intended with this paper to answer the central question: Is it possible to define a concept of Itinerant Crime in the European regulatory framework (Police and Judiciary)? To fulfill this aim, we performed the characterization of the concept of itinerant crime including itinerant criminal group, we analyzed the work that is being done by the authorities, police and judiciary, in order to contain the phenomenon. Finally, we studied type of existing cooperation at European level between the Member States and the authorities with responsibilities in this area. At the end, we conclude that efforts are being made towards the enhancement of operational, police and judicial cooperation, between the competent authorities of the European Union by combating this phenomenon. Define, and also proposed, a unique concept of Itinerant Crime, in order to be included in the legal standards, in order to facilitate research, in particular to better fit the itinerant crime and assist the prosecution of offenders.

Enjeux ethiques de la psychiatrie sous contrainte [Ethical issues in psychiatry under coercion].

Psychiatry is now subject to two apparently contradictory movements. On the one hand, the need to respect the autonomy and rights of patients is reinforced and coercive measures are strictly defined and limited. On the other hand, security concerns in our society leads to prosecution of psychiatric disorders, especially when accompanied by behavioral problems or criminal acts. In these situations of compulsory treatment or care provided in prisons, a number of dilemmas emerge. The place of the healthcare professional in treatments ordered by the Justice and problems related to administrative detention are discussed in more detail.

Daniel D. Tompkins letter to General Dearborn, June 28, 1812.

Transcript [original spelling and grammar retained]: Albany June 28 1812 Sir Your letter of the 23d has been received. I had anticipated your request by ordering the detachment from Washington, Essex, Clinton and Franklin Counties into service and have fixed the days and places of their Rendezvous. Upon application to the quarter master General I find there are but 139 tents & 60 camp kettles at this place & even those I take by a kind of stealth. The Deputy Quarter Master General declines giving an order for their delivery until he shall have a written order from the Quarter Master General, and the latter is willing I Shall take them but will not give the Deputy a written order for that purpose. Under Such circumstances I shall avail myself of the rule of Possession and by virtue of the Eleven Points of Law Send them tomorrow morning without a written order from anyone. You may remember that when you were Secretary of the war department I invited you to forward and deposit in our Frontier Arsenals, arms ammunition and camp equipage free of expense to be ready in case of war and the same invitation to the war department has been repeated some time, Since The United States have now from 5 to 600 regular troops at Plattsburgh, Rome, Canandaigua & c, where those arsenals are, and yet those recruits are now and must be for weeks to come unarmed and unequipped in every respect although within musket Shot of arsenals. The recruits at Plattsburgh are within 50 miles of two tribes of Canadian Indians. In case of an attack upon the Frontiers that portion of the United States army would be as inefficient and unable to defend the inhabitants or themselves even. The Militia Detachments on the Western Frontiers received the news of war with [cherafulness] and determined courage, and I am happy to find they are united late brothers, highly improved in Discipline & ready to devote themselves to any Service or danger which the good of the Country may require. But they are in barracks from which they cannot move a days march for the want of tents and other equipage, and they are in Separate and Independent Detachments without a General Officer to command them or combine their exertions for the accomplishment of any desirable and important object. The only officer of the United States here who can do anything is the Quarter Master General and he has not a tent Camp Kettle or Knapsack in this arsenal except what I have concluded to send off tomorrow morning as above mentioned to furnish men As to Cannon Muskets and Ammunition. I can find now one here who will exercise any authority over them or deliver a Single article upon my requisition. Neither can I find any Officer of the army who feel himself authorized to exercise any authority or do any act which will aid me in the all important object of protecting the Inhabitants of an extended Frontier exposed to the Cruelties of Savages and the depredations of the enemy. If I must rely upon the Militia Solely for Such protection I entreat you to give orders to your Officers to furnish upon my orders, for the use of the Militia Detachments , all needful weapons and articles with which the United States are Supplied and of which we are destitute . You may rely upon all the assistance which my talents, influence or authority can furnish in the active prosecution of the first & necessary way which has been declared by the Constituted Authorities of our beloved Country. I am, Sir, respectfully Your ob. Servt. Daniel D. Tompkins

La guerre contre-insurrectionnelle guatémaltèque : sa généalogie, le déni des responsables et les sources historiques

L’Amérique centrale, théâtre des dernières batailles rangées de la guerre froide, est aujourd’hui la région la plus violente au monde, selon les Nations unies. Notre étude s’intéresse à la forme de guerre irrégulière livrée par l’État guatémaltèque contre sa propre population pendant la deuxième moitié du vingtième siècle. À la lumière de rares témoignages d’exécutants et d’archives militaires et policières, nous examinons un mécanisme clandestin de répression dont les trois principales composantes – les enlèvements, la torture et les exécutions sommaires – pouvaient s’abattre sur toute personne soupçonnée, à tort ou à raison, de conspirer contre un statu quo d’exclusion. Au moment de leur articulation, ces moyens répressifs ont constitué un dispositif qui, à partir de 1966, s’est avéré d’une redoutable efficacité. Arme de prédilection des adeptes de la guerre antisubversive pendant plus de vingt ans, le dispositif permettait, telle une chaîne de production, l’accumulation des renseignements jugés indispensables à cette forme de guerre, ainsi que les cadavres dont l’absence éternelle ou la présence outrageuse sur la place publique servaient d’avertissement funeste à l’ensemble du corps social. Où chercher les origines d’un tel dispositif? À partir des ouvrages de référence cités dans le manuel de guerre contre-subversive de l’armée guatémaltèque, la réponse à cette question nous fera découvrir des parachutistes français pour qui la défaite militaire en Indochine et en Algérie pendant les années 1950 n’était pas une option et pour qui la victoire justifiait absolument tous les moyens. Le penchant de ces pionniers de la guerre hors-norme pour les cours magistraux, les entrevues et les articles, nous a permis d’étudier les méthodes qu’ils préconisaient et de repérer leurs traces au Guatemala. Alors que la guerre qui avait servi de prétexte au maintien du dispositif est terminée, sa très réputée efficacité assure encore aujourd’hui sa pérennité auprès de ceux qui peuvent s’offrir le service. En ce sens, la contre-insurrection se poursuit, et ce, malgré l’absence depuis une quinzaine d’années d’un conflit armé. Cette thèse aborde l’histoire de la guerre irrégulière et son déroulement au Guatemala. Les archives et les témoignages à notre disposition contredisent le déni des crimes commis dans les villes et les campagnes guatémaltèques, dont le génocide de 1982. Finalement, certains signes avant-coureurs indiquent que la violence et l’impunité actuelles au pays pourraient mener à la répétition de tels crimes à l’avenir.

Análisis del impacto del fenómeno de la piratería marítima en el comercio marítimo internacional de la región del mar de China (2006-2008)

El fenómeno trasnacional de la piratería marítima se ha convertido en una de las principales amenazas para el desarrollo y el crecimiento del comercio marítimo internacional, especialmente en aquellas zonas que presentan altos flujos comerciales,las cuales de igual forma, se convierten en puntos geográficos favorables para las practicas ilegales de los piratas.

Ley de Víctimas de Colombia y la responsabilidad de las personas jurídicas por violaciones de derechos humanos

En el año 2011, después de cuatro años de cabildeo y forcejeo político, Colombia aprobó la Ley 1448, más conocida como la Ley de Víctimas. Los objetivos perseguidos por esta ley son bastante amplios, en la medida en que pretende ser una regulación comprensiva para enfrentar los efectos que el conflicto armado ha infligido en la población civil. En este sentido, la ley incluye las reformas legales que fueron consideradascomo necesarias para restablecer el estado de derecho a través de la proteccióny cumplimiento de los derechos de las víctimas. Actualmente, el gobierno, la sociedad civil y la academia se han enfocado en el análisis de los dilemas y grandes temas dela ley. Sin embargo, esta nueva regulación, con sus 208 artículos, es más amplia y compleja, razón por la cual es indispensable hacer un análisis más detenido de sus múltiples provisiones. Una de estas, que parece no haber llamado la atención y que, por lo tanto, no ha sido objeto de estudio pormenorizado es el artículo 46. A primera vista, este parece estar encaminado a reforzar la investigación y juzgamiento de las personas jurídicas relacionadas con violaciones de derechos humanos y derecho internacional humanitario en el contexto colombiano. Este texto examina específicamente los alcances reales y dilemas del artículo, y propone algunas soluciones para llenar la laguna que existe actualmente en el país en la materia.

El derecho internacional de los derechos humanos: ¿límite o elemento constitutivo de la democracia? –A propósito de la transición uruguaya a la democracia–

La idea de la voluntad del pueblo como expresión de la soberanía es propia de la teoríapolítica que busca explicar el origen del Estado moderno liberal. La compatibilidad entre lalibertad individual de sujetos considerados iguales y el ejercicio del poder político requierepensar a los ciudadanos como sujetos libres, y esto se logra cuando el poder que se ejercesobre ellos se concibe como un poder que nace solo de los propios ciudadanos. En laconcepción individualista de la democracia, los derechos de los individuos son anteriores ytienen primacía sobre la pertenencia a la sociedad. Sin embargo, no es necesario asumir estaconcepción para defender esa primacía. Se la puede defender solo respecto de las decisionesde la sociedad. Desde esta posición, es posible concebir el conflicto entre soberanía populary derechos humanos. La transición política uruguaya ejemplifica esa posibilidad. A través de un referéndum y un plebiscito convocados por la propia sociedad, la mayoría avaló laLey de Caducidad de la Pretensión Punitiva del Estado, que impide los juicios por los gravescrímenes cometidos durante la dictadura. La Corte idh declaró, en el 2011, que esa decisiónpopular violaba la cadh y que la soberanía popular está sujeta a los límites que le imponenlos derechos humanos. Los análisis de esta decisión se han centrado en la obligación del Estadode acatarla, pero no en lo que ella significa para la comprensión contemporánea de lademocracia. Eso es lo que pretendo hacer en este artículo, a través de dos tesis: el conflictose mantiene si el concepto de democracia es un concepto procedimental; y la Corte idhofrece un concepto que abre un camino a la solución del conflicto.

Diferencias entre la regla de exclusión probatoria nacional y la regla de exclusión del Derecho Internacional Penal: análisis de tres casos de injerencias en comunicaciones privadas.

Teniendo en cuenta tres casos dentro del contexto del conflicto armado donde la jurisdicción penal colombiana estudia la admisión o exclusión de medios probatorios producidos a partir de injerencias de comunicaciones, encontramos que no siempre se aplica la regla de exclusión cuando no cuentan con una orden judicial previa. Ante este problema, buscamos como se ha solucionado, teniendo como referente la el Derecho Internacional Humanitario, el Derecho Internacional de los Derechos Humanos. Lo anterior nos da base para entender la regla de exclusión de que se ha venido desarrollando dentro del Derecho Internacional Penal. Si bien estas reglas nos sirven para solucionar estos tres casos, terminan siendo contradictorios a lo que ha venido desarrollando la Corte Constitucional. De esta manera, si bien esta Corte consideró que la regla de Estatuto de Roma, va en concordancia con la nuestra regla de exclusión nacional, tal afirmación es errónea.

Sentencia de casación respecto de las actuaciones de las administraciones tributarias vinculadas a actos administrativos impugnados judicialmente (Jurisprudencia)

En ocasiones las administraciones tributarias han errado en la comprensión del contenido y alcance de la facultad determinadora. Al constituir una actividad reglada, la determinación tributaria debe observar rigurosamente las normas relativas a materia, oportunidad y competencia. La sentencia materia de la presente recensión se refiere precisamente al ejercicio de la facultad determinadora en lo que hace relación con los actos administrativos que se encuentran impugnados judicialmente. Considerando que uno de los efectos de la judicialización del acto administrativo es abstraerlo de la órbita competencial de la administración tributaria, esta no puede ejercer sobre él ninguna de sus facultades, entre ellas, la verificadora. El criterio de juzgamiento analizado confirma este particular, dejando en claro las consecuencias que la impugnación judicial comporta tanto para los actos administrativos como para la administración tributaria.

Some care, little responsibility? Promoting directors'and managers' legal accountability for Occupational Health and Safety in the workplace

Health and safety at work remains a serious and under-recognised problem in Australia. This paper argues for the importance of increasing the individual responsibility and accountability of senior managers and directors of corporations for the development and maintenance of occupational health and safety (OHS) standards in the workplace. In order to do so, the paper first sets out the range of statutory and general law duties and liabilities to which directors and senior managers are subject, considers to what extent these obligations have relevance in the OHS area and argues for the extension of these duties and liabilities in some circumstances. The paper then goes on to argue for a better legislative model for the legal responsibility of managers and officers, supported by the increased prosecution of individuals in appropriate circumstances, as well as acknowledging the benefits of a broader range of non-legal strategies to improve board level commitment to OHS that will influence corporate compliance overall.

Multilayer optimization in radio resource allocation for the packet transmission in wireless networks

In the last decade mobile wireless communications have witnessed an explosive growth in the user’s penetration rate and their widespread deployment around the globe. It is expected that this tendency will continue to increase with the convergence of fixed Internet wired networks with mobile ones and with the evolution to the full IP architecture paradigm. Therefore mobile wireless communications will be of paramount importance on the development of the information society of the near future. In particular a research topic of particular relevance in telecommunications nowadays is related to the design and implementation of mobile communication systems of 4th generation. 4G networks will be characterized by the support of multiple radio access technologies in a core network fully compliant with the Internet Protocol (all IP paradigm). Such networks will sustain the stringent quality of service (QoS) requirements and the expected high data rates from the type of multimedia applications to be available in the near future. The approach followed in the design and implementation of the mobile wireless networks of current generation (2G and 3G) has been the stratification of the architecture into a communication protocol model composed by a set of layers, in which each one encompasses some set of functionalities. In such protocol layered model, communications is only allowed between adjacent layers and through specific interface service points. This modular concept eases the implementation of new functionalities as the behaviour of each layer in the protocol stack is not affected by the others. However, the fact that lower layers in the protocol stack model do not utilize information available from upper layers, and vice versa, downgrades the performance achieved. This is particularly relevant if multiple antenna systems, in a MIMO (Multiple Input Multiple Output) configuration, are implemented. MIMO schemes introduce another degree of freedom for radio resource allocation: the space domain. Contrary to the time and frequency domains, radio resources mapped into the spatial domain cannot be assumed as completely orthogonal, due to the amount of interference resulting from users transmitting in the same frequency sub-channel and/or time slots but in different spatial beams. Therefore, the availability of information regarding the state of radio resources, from lower to upper layers, is of fundamental importance in the prosecution of the levels of QoS expected from those multimedia applications. In order to match applications requirements and the constraints of the mobile radio channel, in the last few years researches have proposed a new paradigm for the layered architecture for communications: the cross-layer design framework. In a general way, the cross-layer design paradigm refers to a protocol design in which the dependence between protocol layers is actively exploited, by breaking out the stringent rules which restrict the communication only between adjacent layers in the original reference model, and allowing direct interaction among different layers of the stack. An efficient management of the set of available radio resources demand for the implementation of efficient and low complexity packet schedulers which prioritize user’s transmissions according to inputs provided from lower as well as upper layers in the protocol stack, fully compliant with the cross-layer design paradigm. Specifically, efficiently designed packet schedulers for 4G networks should result in the maximization of the capacity available, through the consideration of the limitations imposed by the mobile radio channel and comply with the set of QoS requirements from the application layer. IEEE 802.16e standard, also named as Mobile WiMAX, seems to comply with the specifications of 4G mobile networks. The scalable architecture, low cost implementation and high data throughput, enable efficient data multiplexing and low data latency, which are attributes essential to enable broadband data services. Also, the connection oriented approach of Its medium access layer is fully compliant with the quality of service demands from such applications. Therefore, Mobile WiMAX seems to be a promising 4G mobile wireless networks candidate. In this thesis it is proposed the investigation, design and implementation of packet scheduling algorithms for the efficient management of the set of available radio resources, in time, frequency and spatial domains of the Mobile WiMAX networks. The proposed algorithms combine input metrics from physical layer and QoS requirements from upper layers, according to the crosslayer design paradigm. Proposed schedulers are evaluated by means of system level simulations, conducted in a system level simulation platform implementing the physical and medium access control layers of the IEEE802.16e standard.

José Lins do Rego e a modernização da economia açucareira

Analysis of the northeastern sugar economy insertion on the modernization process of these economy based on the José Lins do Rego literary Discourse. In order to do so, there were used the literary works Fogo Morto, Menino de Engenho, Bangüê and Usina as study objects. Throughout the prosecution of a exploratory and documental bibliographic research it was identified that, in the cited literary works, there are three specialties corresponding to the main scenarios of the plots, the Santa Fé and Santa Rosa mills and the Bom Jesus mill factory. We have conceived the mills as main charachters, since all stories deployment corresponds to the other charachters reactions to the many forms that the specialties are, or not, affected by the modernization. Therefore, the narratives in Fogo Morto, Menino de Engenho, Bangüê and Usina reaffirm the viability of the literary discourse application as a source for the construction of the sociological interpretation of the northeastern sugar economy process of modernization in the end of 19th century and beginning of the 20th century

A intervenção do poder judiciário no acesso a medicamentos no Rio Grande do Norte: uma análise sob a ótica das políticas nacionais de medicamento e de assistência farmacêutica

The present study aimed to evaluate the inclusion of the principles of the National Medicines Policy - PNM and the Pharmaceutical assistance - PNAF in the prosecution of lawsuits involving medicines. To fulfill this necessity , data collection was performed on the website by the Tribunal Rio Grande do Norte - TJ RN ( Rio Grande do Norte Court) , in 2012 . It was obtained 115 judgments, which were analyzed in order to generate Monitoring Indicators from lawsuits and conduct content analysis proposed by Bardin (2006). The results showed that : a) 100 % of the decisions were favorable to the author , b) 76 % of decisions were requests by the trade name of the drug , c) only one drug (eculizumabe) had not granted by ANVISA , d) 36 % of drugs were present in the list of standard medicines in SUS , 16 % of primary care block and 20 % of specialized component , e) 76 % of the decisions presented the request of at least 01 non-standard medicine. With regard to decentralization of PNM and PNAF we observed a commitment to this principle at judicial decisions, to see that municipalities and states are often forced to buy medicines of responsibility from another federal entity or other tertiary units as CACONs and UNACONS. The content analysis revealed that the argument from the judges used when you utter their decisions was that the right to health is recognized by Brazilian law as a fundamental right and should be guaranteed by the State for all its citizens. So, health is more than budgetary constraints of federal entities, which are severally liable for lawsuits , regardless the medication requested belongs or not to a particular block of a pharmaceutical assistance funding. Given these data, it is observed that there are gaps in the judgment when it comes to the insertion of the words and principles of PNM and PNAF, creating then the need for greater dialogue between the executive and judicial, so that they may consider relevant the effectiveness and application of such principles to minimize the negative consequences of the phenomenon of health judicialisation. Keywords: Judicialisation, Medicines, Public Policy, Pharmaceutical Care