The certainty of tax in insolvency : where does the ATO fit?

There are several ways that the Commissioner of Taxation may indirectly obtain priority over unsecured creditors. This is contrary to the principle of pari passu, a principle endorsed by the 1988 Harmer Report as one that is a fundamental objective of the law of insolvency. As the law and practice of Australia's taxation regime evolves, the law is being drafted in a manner that is inconsistent with the principle of pari passu. The natural consequence of this development is that it places at risk the capacity of corporate and bankruptcy laws to coexist and cooperate with taxation laws. This article posits that undermining the consistency of Commonwealth legislative objectives is undesirable. The authors suggest that one means of addressing the inconsistency is to examine whether there is a clearly aligned theoretical basis for the development of these areas of law and the extent that alignment addresses these inconsistencies. This forms the basis for the recommendations made around such inconsistencies using statutory priorities as an exemplar.

O império, a elite e o imperador: debates sobre a Europa na política externa brasileira do século XIX

A independência do Brasil, bem como de parte significativa da América Latina, ocorreu concomitantemente ao reestabelecimento da realidade política europeia após a Revolução Francesa. A Constituição brasileira de 1824, apesar de aparentar similaridades com o liberalismo francês, foi feita de forma a transformar o Brasil no modelo mais bem acabado de realidade política do Antigo Regime europeu. O engessamento da estrutura política decorria da existência de uma elite coesa, situação que punha à prova um modelo que teoricamente oferecia ao monarca o poder máximo, dada sua atribuição de alternar o grupo que estava no comando do país. Esse processo resultou quase que na transformação do imperador em um chanceler das decisões tomadas pelos membros da elite homogênea. Essa dinâmica política ocorre pari passu às tensões de modernização que permeiam a realidade europeia do século XIX e que refletem o aprofundamento do capitalismo da Segunda Revolução Industrial. O Brasil, pensado a partir do modelo do Antigo Regime europeu, encontrou no segundo reinado o ponto de inflexão a partir de iniciativas de modernização defendidas por D. Pedro II. Esse conflito intraelite é a tônica da análise feita a partir da hipótese de que o Brasil era um membro efetivo da Sociedade de Estados europeia, percepção decorrente do compartilhamento de valores havido com os países da Europa. Nesse espectro, constrói-se uma narrativa histórica na qual a História da Política Externa Brasileira e a História das Relações Internacionais são desenvolvidas conjuntamente. Essa narrativa visa superar as limitações impostas por uma noção de História restrita às questões de poder e disputas fronteiriças. Para a consecução desse objetivo recorreu-se a uma análise mais detalhada das atribuições do Conselho de Estado órgão representativo da elite imperial e das atas das reuniões havidas na seção de Justiça e Negócios Estrangeiros. A essa análise contrapôs-se aquela feita dos diários de D. Pedro II escritos durante suas três viagens ao Exterior (1871-1873 / 1876-1877 / 1887-1888). É pela contraposição dessas duas fontes primárias que se conclui que havia projetos diferentes para o país decorrentes de percepções diferentes sobre a realidade da Europa: se de um lado a Europa vista pela elite brasileira era aquela do Antigo Regime, D. Pedro II reconhecia os impulsos modernizantes das duas últimas décadas do século. Alguns dos quais ele tentou implementar no país.

Cláusulas de garantia e segurança

Contractual provisions directed towards the fulfillment of the contract itself or concerning the promisor’s conduct are nowadays widespread (both geographically and regarding the situations in which they are used), posing interpretative problems that demand the consideration of private autonomy’s extent and its limits on their application. A number of such clauses or covenants proliferate on all sectors of juridical activity, although with different configurations in each particular situation, whereby the study of negative pledge, pari passu, cross-default and ownership clauses merely constitutes a conceptual framework for considerations concerning the virtues and challenges of this type of contractual arrangements, particularly in relation to the precepts of the legal system as a whole. This study also aims to display the special characteristics that justify their prevalence in banking and financial law. We intend to analyze their, mostly preventive, function, typifying the main problems that arise, as well as their limitations and advantages.

Problemas nas "fronteiras": um caso para ensino sobre o Programa Ciência Sem Fronteiras

Este caso para ensino enfoca o estágio de implementação de uma política pública de internacionalização do ensino superior no Brasil por meio do programa Ciência sem Fronteiras. A percepção desse programa por parte de alguns de seus beneficiários mostra que o programa enfrenta alguns problemas de gestão. Por conseguinte, o objetivo deste caso é levar o aluno de Administração Pública (de graduação ou de pós-graduação) a tomar decisões gerenciais para solucionar esses problemas após a análise e a avaliação deles. O caso visa a levar os estudantes a pensar a implementação da política pública do ponto de vista de seus protagonistas, isto é, dentro da visão de que os formuladores precisam também antecipar-se a potenciais problemas e corrigi-los, se não antes da implementação, pari passu com ela. Quer isso dizer que pretende atuar na formação de gestores do processo de implementação, instrumentalizando a correção de rumos mediante a captura das impressões dos alunos, na medida em que a iniciativa é implementada.

MERCOSUR in transition: macroeconomic perspectives

Includes bibliography

Desenvolvimento do Atlas da Questão Agrária Brasileira: análise da dinâmica territorial recente da agropecuária brasileira (2006-2012) e da participação da agricultura camponesa na produção do campo (2006)

This monograph is part of the works developed in the Scientific Initiation aimed at updating and improving the Atlas of Brazilian Agrarian Question - AQAB. For pioneering and scope of work-matrix, the objective this first part focused on the development of issues related to agricultural production, being drawn maps with data from the Municipal Agricultural Production-PAM 2012; Municipal Livestock Research-PPM 2012; Production of Vegetable Extraction and Forestry-2012, all analyzed from bibliographic review and joint interpretation of tables and graphs. Pari passu, this topic allowed the development of studies on peasant farms, because they are correlated subjects. Peasant farmers produce large portion of the food served to the population. Its features are its mode of production in the field, the way in which the activities take place within the family, the struggle for their social reproduction and by the earth, the practice of polyculture, preservation of the environment and the genetic diversity of species. The surplus production is sold on the market to meet other family demands unmet by production on their properties. We understand that both terms; Peasant or Farmer, refer to the same subject, but with different interpretations of their way of social reproduction and market relations...

Desenvolvimento do Atlas da Questão Agrária Brasileira: análise da dinâmica territorial recente da agropecuária brasileira (2006-2012) e da participação da agricultura camponesa na produção do campo (2006)

This monograph is part of the works developed in the Scientific Initiation aimed at updating and improving the Atlas of Brazilian Agrarian Question - AQAB. For pioneering and scope of work-matrix, the objective this first part focused on the development of issues related to agricultural production, being drawn maps with data from the Municipal Agricultural Production-PAM 2012; Municipal Livestock Research-PPM 2012; Production of Vegetable Extraction and Forestry-2012, all analyzed from bibliographic review and joint interpretation of tables and graphs. Pari passu, this topic allowed the development of studies on peasant farms, because they are correlated subjects. Peasant farmers produce large portion of the food served to the population. Its features are its mode of production in the field, the way in which the activities take place within the family, the struggle for their social reproduction and by the earth, the practice of polyculture, preservation of the environment and the genetic diversity of species. The surplus production is sold on the market to meet other family demands unmet by production on their properties. We understand that both terms; Peasant or Farmer, refer to the same subject, but with different interpretations of their way of social reproduction and market relations...

O Beethoven de DeNora: o contexto está no texto

Estudo sobre a repercussão do livro de DENORA (1995), e discussão sobre os conceitos que vêm à tona, a partir de uma abordagem sociológica do fenômeno do "gênio criador"; do surgimento do conceito de "música séria"¹ em oposição ao entretenimento; das estratégias de ocupação de um determinado campo cultural e suas aplicações em novos contextos. Todos os fatores que elegeram Beethoven são inoperantes num mundo em que novas regras se impõem na produção artística, tanto quanto na produção de mercadorias em geral: essa a principal contribuição do livro, que passou despercebida pela maioria das resenhas publicadas à época de sua publicação. Os esquissos do projeto da música dita "séria" são facilmente detectáveis na obra de Beethoven, em que sua busca de profundidade, em oposição à música leve, atinge novos patamares pari passu com sua posição social como compositor.

A argamassa da casa e do conflito: os usos políticos da construção da cidade da esperança feitos pelo grupo aluizista (1964-1966)

Nous nous proposons à analyser les usages politiques que le groupe lié au gouvernement Aluízio Alves a fait d’un complexe d’habitation s’appelé Cidade da Esperança, qui a été construit en Natal dans les années 1960. Ce nouvel espace a été utilisé pour solutionner la crise d’habitation dans la capital, dont le número de personne augmentait fortement. Cette élévation, néanmoins, n’a été pas accompagné pari passu pour l’expansion de l’offre des maisons pour le marché et ce pénurie se transformer dans un problème social e politique. La Cidade da Esperança, alors, a été une réponse de l’État à la population et entre ces dynamiques, le groupe du gouvernement Aluízio Alves a su explorer la question parce qu’il a utilisé l’espace pour négocier avec differents agentes sociaux et il aussi a réussi élire Agnelo Alves, le diretor de la construction, à maire de Natal. Par la construction de cette analyse nous utilisons le journal gouvernamental Tribuna do Norte et le journal catholique A Ordem. Ils ont représenté dans ces pages les problèmes de pénurie des maisons et aussi les appropriations de la Cidade da Esperança. Pour ça nous pouvons reconstruire ces processus historiques. Pour les journaux est possible connaître du quotidien des travaux, les actions des sujets réponsable et les tensions politiques du groupe aluizista avec l’autre lié à Dinarte Mariz. Ainsi, ils possibilites l’étude de l’utilisation de la Cidade da Esperança dans l’intérieur d’une réseau des tensions et l’examen de la recherche pour legitimité dans un champ politique très poralisé.

Listening, sharing understanding and facilitating consumer, family and community empowerment through a priority driven partnership in Far North Queensland

Objectives: This paper provides an example of a mental health research partnership underpinned by empowerment principles that seeks to foster strength among community organizations to support better outcomes for consumers, families and communities. It aims to raise awareness among researchers and service providers that empowerment approaches to assist communities to address mental health problems are not too difficult to be practical but require long-term commitment and appropriate support. Methods: A collaborative research strategy that has become known as the Priority Driven Research (PDR) Partnership emerged through literature review,consultations, Family Wellbeing Program delivery with community groups and activities in two discrete Indigenous communities. Progress to date on three of the four components of the strategy is described. Results: The following key needs were identified in a pilot study and are now being addressed in a research-based implementation phase: (i) gaining two-way understanding of perspectives on mental health and promoting universal awareness; (ii) supporting the empowerment of carers, families, consumers and at-risk groups through existing community organizations to gain greater understanding and control of their situation; (iii) developing pathways of care at the primary health centre level to enable support of social and emotional wellbeing as well as more integrated mental health care; (iv) accessing data to enable an ongoing process of analysis/sharing/planning and monitoring to inform future activity. Conclusion: One of the key learnings to emerge in this project so far is that empowerment through partnership becomes possible when there is a concerted effort to strengthen grassroots community organizations. These include social health teams and men’s and women’s groups that can engage local people in an action orientation. Key words: Aboriginal, empowerment, Indigenous, mental health.

NAPLAN, a high priority or . . . ? Statements about its purpose in Queensland schools

This paper reports on statements from Professional Development participants who were asked to comment on NAPLAN. The participants were involved in a project designed by the YuMi Deadly Centre (YDC) for implementation into 25 Queensland School to enhance the teaching and learning of mathematics to Aboriginal and Torres Strait Islander students and low SES students. Using an action research framework and a survey questionnaire, the preliminary data obtained from participating principals is mixed, with statements indicating that NAPLAN is a high priority for some schools while others indicated that it does not “tell” the whole story of student learning.

The treatment of employee priority in a deed of company arrangement

This article examines one of the changes implemented in the Corporations Amendment (Insolvency) Act 2007 (Cth) . It is argued that the insertion of s 444DA raises some matters that go to the nature of the insolvency process generally and the operation of Pt 5.3A in a particular. The position of employees in insolvency is a matter that is the subject of much comment from a policy perspective. This article does not cover that debate but provides some initial explanation of the need to protect employees. The second part of the article covers the particular background to the voluntary administration system as far as employee rights are concerned as well as the arguments put forward by the government to justify the change in the legislation which inserted s 444DA . It suggests that there was little evidence provided for the need to protect employee priority rights in this particular way. An alternative explanation is given for the change adopted by the government. The third part of the article suggests that the manner in which the legislation seeks to better protect employee creditors is somewhat clumsy in its operation. It raises a number of questions about how the legislation may operate and argues that given the stated aims, some alteration to it would improve its effectiveness.