ERNESTO GEISEL E A IMPRENSA DO BRASIL: A propaganda ideológica sobre o quarto Presidente do Regime Militar brasileiro (1964-1985), entre sua eleição e posse

No início da década de 1970 o Brasil viveu um período de grande crescimento econômico e de ampla divulgação das ações governamentais através dos meios de comunicação para tentar legitimar o Regime Militar. O País era governado pelo general-presidente Emílio Garrastazu Médici (1969-1974), cuja gestão ficara conhecida como os anos de chumbo . Em meados de 1973 ele decide que seu sucessor no comando da República seria o general Ernesto Geisel. O objetivo deste trabalho é investigar a campanha de propaganda ideológica feita pelas revistas Manchete e Veja e pelos jornais O Estado de S. Paulo e Folha de S. Paulo para apresentar aos seus leitores o novo Presidente. O trabalho deu-se inicialmente por meio de pesquisas bibliográficas para compreensão daquele período histórico e de analises documentais. Posteriormente realizou-se o estudo das edições selecionadas dos periódicos acima citados para buscar neles evidências dos componentes da propaganda ideológica realizada e para descobrir se eles atuaram ou não como difusores dos interesses oficiais.

ERNESTO GEISEL E A IMPRENSA DO BRASIL: A propaganda ideológica sobre o quarto Presidente do Regime Militar brasileiro (1964-1985), entre sua eleição e posse

No início da década de 1970 o Brasil viveu um período de grande crescimento econômico e de ampla divulgação das ações governamentais através dos meios de comunicação para tentar legitimar o Regime Militar. O País era governado pelo general-presidente Emílio Garrastazu Médici (1969-1974), cuja gestão ficara conhecida como os anos de chumbo . Em meados de 1973 ele decide que seu sucessor no comando da República seria o general Ernesto Geisel. O objetivo deste trabalho é investigar a campanha de propaganda ideológica feita pelas revistas Manchete e Veja e pelos jornais O Estado de S. Paulo e Folha de S. Paulo para apresentar aos seus leitores o novo Presidente. O trabalho deu-se inicialmente por meio de pesquisas bibliográficas para compreensão daquele período histórico e de analises documentais. Posteriormente realizou-se o estudo das edições selecionadas dos periódicos acima citados para buscar neles evidências dos componentes da propaganda ideológica realizada e para descobrir se eles atuaram ou não como difusores dos interesses oficiais.

ERNESTO GEISEL E A IMPRENSA DO BRASIL: A propaganda ideológica sobre o quarto Presidente do Regime Militar brasileiro (1964-1985), entre sua eleição e posse

No início da década de 1970 o Brasil viveu um período de grande crescimento econômico e de ampla divulgação das ações governamentais através dos meios de comunicação para tentar legitimar o Regime Militar. O País era governado pelo general-presidente Emílio Garrastazu Médici (1969-1974), cuja gestão ficara conhecida como os anos de chumbo . Em meados de 1973 ele decide que seu sucessor no comando da República seria o general Ernesto Geisel. O objetivo deste trabalho é investigar a campanha de propaganda ideológica feita pelas revistas Manchete e Veja e pelos jornais O Estado de S. Paulo e Folha de S. Paulo para apresentar aos seus leitores o novo Presidente. O trabalho deu-se inicialmente por meio de pesquisas bibliográficas para compreensão daquele período histórico e de analises documentais. Posteriormente realizou-se o estudo das edições selecionadas dos periódicos acima citados para buscar neles evidências dos componentes da propaganda ideológica realizada e para descobrir se eles atuaram ou não como difusores dos interesses oficiais.

Australian media ethics regime and ethical risk management

Media organizations are simultaneously key elements of an effective democracy and, for the most part, commercial entities seeking success in the market. They play an essential role in the formation of public opinion and the influence on personal choices. Yet most of them are commercial enterprises seeking readers or viewers, advertising, favorable regulatory decisions for their media, and other assets. This creates some intrinsic difficulties and produces some sharp tensions within media ethics. In this article, we examine such tensions—in theory and practice. We then consider the feasibility of introducing an ethics regime to the media industry—a regime that would be effective in a deregulated environment in protecting public interest and social responsibility. In the article, we also outline a rationale and a methodology for the institutionalization of an acceptable and workable media ethics regime that aims to protect the integrity of the industry in a future of undoubtedly increasing commercial pressure.

The inherent international tax regime and its constraints on Australia's sovereignty

On 1 November 2011 the Minister for Financial Services and Superannuation, the Honourable Bill Shorten MP, announced that Australia would be undertaking a reform of the ‘transfer pricing rules in the income tax law and Australia’s future tax treaties to bring them into line with international best practice, improving the integrity and efficiency of the tax system.’ Mr Shorten stated that the reason for the reform was that ‘recent court decisions suggest our existing transfer pricing rules may be interpreted in a way that is out-of-kilter with international norms.’ Further, he stated that ‘the Government has asked the Treasury to review how the transfer pricing rules can be improved, including but not limited to how to be more in line with international best practice.’ He urged all interested parties to participate in this consultation process. On 16 March 2012, an Exposure Draft and accompanying Explanatory Memorandum outlining the proposed amendments to implement the first stage of the transfer pricing reforms were released. Within the proposed changes is the explicit embedding of the use of the OECD’s Model Tax Convention on Income and on Capital and Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations to help determine the arm’s length price. Does this mean that Australia engages in an international tax regime?

The inherent international tax regime and its constraints on Australia's sovereignty

Neither an international tax, nor an international taxing body exists. Rather, there are domestic taxing rules adopted by jurisdictions which, coupled with double tax treaties, apply to cross-border transactions and international taxation issues. International bodies such as the OECD and UN, which provide guidance on tax issues, often steer and supplement these domestic adoptions but have no binding international taxing powers. These pragmatic realities, together with the specific use of the word ‘regime’ within the tax community, lead many to argue that an international tax regime does not exist. However, an international tax regime should be defined no differently to any other area of international law and when we step outside the confines of tax law to consider the definition of a ‘regime’ within international relations it is possible to demonstrate that such a regime is very real. The first part of this article, by defining an international tax regime in a broader and more traditional context, also outlining both the tax policy and principles which frame that regime, reveals its existence. Once it is accepted that an international tax regime exists, it is possible to consider its adoption by jurisdictions and subsequent constraints it places on them. Using the proposed changes to transfer pricing laws as the impetus for assessing Australia’s adoption of the international tax regime, the constraints on sovereignty are assessed through a taxonomy of the level adoption. This reveals the subsequent constraints which flow from the broad acceptance of an international tax regime through to the specific adoption of technical detail. By undertaking this analysis, the second part of this article demonstrates that Australia has inherently adopted an international tax regime, with a move towards explicit adoption and a clear embedding of its principles within the domestic tax legislation.

Statutory-backed continuous disclosure regime and corporate disclosure behaviour : does corporate governance matter?

Since 1 December 2002, the New Zealand Exchange’s (NZX) continuous disclosure listing rules have operated with statutory backing. To test the effectiveness of the new corporate disclosure regime, we compare the change in quantity of market announcements (overall, non-routine, non-procedural and external) released to the NZX before and after the introduction of statutory backing. We also extend our study in investigating whether the effectiveness of the new corporate disclosure regime is diminished or augmented by corporate governance mechanisms including board size, providing separate roles for CEO and Chairman, board independence, board gender diversity and audit committee independence. Our findings provide a qualified support for the effectiveness of the new corporate disclosure regime regarding the quantity of market disclosures. There is strong evidence that the effectiveness of the new corporate disclosure regime was augmented by providing separate roles for CEO and Chairman, board gender diversity and audit committee independence, and diminished by board size. In addition, there is significant evidence that share price queries do impact corporate disclosure behaviour and this impact is significantly influenced by corporate governance mechanisms. Our findings provide important implications for corporate regulators in their quest for...

Statutory-backed continuous disclosure regime and corporate disclosure behaviour : does corporate governance matter?

Since 1 December 2002, the New Zealand Exchange’s (NZX) continuous disclosure listing rules have operated with statutory backing. To test the effectiveness of the new corporate disclosure regime, we compare the change in quantity of market announcements (overall, non-routine, non-procedural and external) released to the NZX before and after the introduction of statutory backing. We also extend our study in investigating whether the effectiveness of the new corporate disclosure regime is diminished or augmented by corporate governance mechanisms including board size, providing separate roles for CEO and Chairman, board independence, board gender diversity and audit committee independence. Our findings provide a qualified support for the effectiveness of the new corporate disclosure regime regarding the quantity of market disclosures. There is strong evidence that the effectiveness of the new corporate disclosure regime was augmented by providing separate roles for CEO and Chairman, board gender diversity and audit committee independence, and diminished by board size. In addition, there is significant evidence that share price queries do impact corporate disclosure behaviour and this impact is significantly influenced by corporate governance mechanisms. Our findings provide important implications for corporate regulators in their quest for a superior disclosure regime.

An Axiom of Military Law : Applicability of National Criminal Law to Military Personnel and Associated Civilians Abroad

States regularly deploy elements of their armed forces abroad. When that happens, the military personnel concerned largely remain governed by the penal law of the State that they serve. This extraterritorial extension of national criminal law, which has been treated as axiomatic in domestic law and ignored by international law scholarship, is the subject of this dissertation. The first part of the study considers the ambit of national criminal law without any special regard to the armed forces. It explores the historical development of the currently prevailing system of territorial law and looks at the ambit that national legal systems claim today. Turning then to international law, the study debunks the oddly persistent belief that States enjoy a freedom to extend their laws to extraterritorial conduct as they please, and that they are in this respect constrained only by some specific prohibitions in international law. Six arguments historical, empirical, ideological, functional, doctrinal and systemic are advanced to support a contrary view: that States are prohibited from extending the reach of their legal systems abroad, unless they can rely on a permissive principle of international law for doing so. The second part of the study deals specifically with State jurisdiction in a military context, that is to say, as applied to military personnel in the strict sense (service members) and various civilians serving with or accompanying the forces (associated civilians). While the status of armed forces on foreign soil has transformed from one encapsulated in the customary concept of extraterritoriality to a modern regulation of immunities granted by treaties, elements of armed forces located abroad usually do enjoy some degree of insulation from the legal system of the host State. As a corollary, they should generally remain covered by the law of their own State. The extent of this extraterritorial extension of national law is revealed in a comparative review of national legislation, paying particular attention to recent legal reforms in the United States and the United Kingdom two states that have sought to extend the scope of their national law to cover the conduct of military contractor personnel. The principal argument of the dissertation is that applying national criminal law to service members and associated civilians abroad is distinct from other extraterritorial claims of jurisdiction (in particular, the nationality principle or the protective principle of jurisdiction). The service jurisdiction over the armed forces has a distinct aim: ensuring the coherence and indivisibility of the forces and maintaining discipline. Furthermore, the exercise of service jurisdiction seeks to reduce the chances of the State itself becoming internationally liable for the conduct of its service members and associated civilians. Critically, the legal system of the troop-deploying State, by extending its reach abroad, seeks to avoid accountability gaps that might result from immunities from host State law.