A boa-fé objetiva na concessão dos incentivos fiscais / Humberto Antônio Barbosa Lima

This essay analyzes tax incentives concepts and existing discussions on national and foreing doctrine, especially in countries that influence our legal culture, such as Germany, United States of America, Spain, Italy and England, providing a detailed study about the requirements that must be observed to ensure that there be a legitimate concession of the same. All this using as argument the Constitutional Charter and the development of the Law, mainly through the principle of objective good faith, which acts as the limiting principle of administrative discretion in granting such tax incentives, as well as creative element of the new duties for the public managers in order to be more effective, efficient and transparent compliance with the pact between the government and society and the objectives pursued by the last. Always chasing a strong argument through a broad historical and philosophical analysis of the institutes discussed. Thus, through studies that reveal the necessary incidence of objective good faith in granting tax incentives to achieve the constitutional purposes, this work does not merely disclose what is wrong, but provides solutions to modify reality hitherto existing, ie, introduces ways to reduce the encumbrance of the odious and ineffective tax incentives in society and to redirect these values unjustly destinated for obscure interests to achieve the real reasons for the existence of tax incentives, especially economic development through the reduction of regional and social inaqualities and poverty eradication

Contribuição ao estudo da isonomia na tributação sob a perspectiva da ordem econômica

The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law

Latin American development and the international economic situation: second regional appraisal of the international development strategy, part 3: indicators of economic and social development in Latin America

Incluye Bibliografía

Digital and Social Inequalities : A Qualitative Assessment of the Impact of the Connecting Equality Program on Argentinean Youth

This paper focuses on the ties between social and digital inequalities among Argentinean youth. It uses a qualitative approach to explore different aspects of the everyday lives of adolescents, such as sociability, leisure time and family use of Information and Communication Technologies (ICTs), in order to assess the impact of the Connecting Equality Program (Programa Conectar Igualdad, PCI) on reducing digital inequalities and fostering social inclusion. What were the existing conditions of access for students and their families when the PCI was first implemented? What influence does the implementation of the PCI have on the individual, family and scholastic appropriation of ICTs? How does the use of computers and the Internet vary among youth? Has this large-scale incorporation of netbooks in schools, and especially homes and free time changed it in any way? Does the appropriation of ICTs through student participation in the PCI contribute to material and symbolic social inclusion? In order to answer these questions, we compare the processes of ICT appropriation among lower and middle class adolescents, focusing on the distinctive uses and meanings assigned to computers and the Internet by boys and girls in their daily lives. For this purpose we analyze data collected through semi-structured interviews in two schools in Greater La Plata, Argentina during 2012. The main findings show that in terms of access, skills and types of use, the implementation of the PCI has had a positive impact among lower class youth, guaranteeing access to their first computers and promoting the sharing of knowledge and digital skills with family members. Moreover, evidence of more diverse and intense use of ICTs among lower class students reveals the development of digital skills related to educational activities. Finally, in terms of sociability, having a personal netbook enables access to information and cultural goods which are very significant in generating ties and strengthening identities and social integration

Digital and Social Inequalities : A Qualitative Assessment of the Impact of the Connecting Equality Program on Argentinean Youth

This paper focuses on the ties between social and digital inequalities among Argentinean youth. It uses a qualitative approach to explore different aspects of the everyday lives of adolescents, such as sociability, leisure time and family use of Information and Communication Technologies (ICTs), in order to assess the impact of the Connecting Equality Program (Programa Conectar Igualdad, PCI) on reducing digital inequalities and fostering social inclusion. What were the existing conditions of access for students and their families when the PCI was first implemented? What influence does the implementation of the PCI have on the individual, family and scholastic appropriation of ICTs? How does the use of computers and the Internet vary among youth? Has this large-scale incorporation of netbooks in schools, and especially homes and free time changed it in any way? Does the appropriation of ICTs through student participation in the PCI contribute to material and symbolic social inclusion? In order to answer these questions, we compare the processes of ICT appropriation among lower and middle class adolescents, focusing on the distinctive uses and meanings assigned to computers and the Internet by boys and girls in their daily lives. For this purpose we analyze data collected through semi-structured interviews in two schools in Greater La Plata, Argentina during 2012. The main findings show that in terms of access, skills and types of use, the implementation of the PCI has had a positive impact among lower class youth, guaranteeing access to their first computers and promoting the sharing of knowledge and digital skills with family members. Moreover, evidence of more diverse and intense use of ICTs among lower class students reveals the development of digital skills related to educational activities. Finally, in terms of sociability, having a personal netbook enables access to information and cultural goods which are very significant in generating ties and strengthening identities and social integration

Digital and Social Inequalities : A Qualitative Assessment of the Impact of the Connecting Equality Program on Argentinean Youth

This paper focuses on the ties between social and digital inequalities among Argentinean youth. It uses a qualitative approach to explore different aspects of the everyday lives of adolescents, such as sociability, leisure time and family use of Information and Communication Technologies (ICTs), in order to assess the impact of the Connecting Equality Program (Programa Conectar Igualdad, PCI) on reducing digital inequalities and fostering social inclusion. What were the existing conditions of access for students and their families when the PCI was first implemented? What influence does the implementation of the PCI have on the individual, family and scholastic appropriation of ICTs? How does the use of computers and the Internet vary among youth? Has this large-scale incorporation of netbooks in schools, and especially homes and free time changed it in any way? Does the appropriation of ICTs through student participation in the PCI contribute to material and symbolic social inclusion? In order to answer these questions, we compare the processes of ICT appropriation among lower and middle class adolescents, focusing on the distinctive uses and meanings assigned to computers and the Internet by boys and girls in their daily lives. For this purpose we analyze data collected through semi-structured interviews in two schools in Greater La Plata, Argentina during 2012. The main findings show that in terms of access, skills and types of use, the implementation of the PCI has had a positive impact among lower class youth, guaranteeing access to their first computers and promoting the sharing of knowledge and digital skills with family members. Moreover, evidence of more diverse and intense use of ICTs among lower class students reveals the development of digital skills related to educational activities. Finally, in terms of sociability, having a personal netbook enables access to information and cultural goods which are very significant in generating ties and strengthening identities and social integration

Democracy, Crime and Justice. Annals of the American Academy of Political and Social Sciences

As a growing number of nations embark on a path to democracy, criminologists have become increasingly interested and engaged in the challenges, concerns, and questions connecting democracy with both crime and criminal justice. Rising levels of violence and street crime, white collar crime and corruption both in countries where democracy is securely in place and where it is struggling, have fuelled a deepening skepticism as to the capacity of democracy to deliver on its promise of security and justice for all citizens. What role does crime and criminal justice play in the future of democracy and for democratic political development on a global level? The editors of this special volume of The Annals realized the importance of collecting research from a broad spectrum of countries and covering a range of problems that affect citizens, politicians, and criminal justice officials. The articles here represent a solid balance between mature democracies like the U.S. and U.K. as well as emerging democracies around the globe – specifically in Latin America, Africa and Eastern Europe. They are based on large and small cross-national samples, regional comparisons, and case studies. Each contribution addresses a seminal question for the future of democratic political development across the globe. What is the role of criminal justice in the process of building democracy and instilling confidence in its institutions? Is there a role for unions in democratizing police forces? What is the impact of widespread disenfranchisement of felons on democratic citizenship and the life of democratic institutions? Under what circumstances do mature democracies adopt punitive sentencing regimes? Addressing sensitive topics such as relations between police and the Muslim communities of Western Europe in the wake of terrorist attacks, this volume also sheds light on the effects of terrorism on mature democracies under increasing pressure to provide security for their citizens. By taking a broad vantage point, this collection of research delves into complex topics such as the relationship between the process of democratization and violent crime waves; the impact of rising crime rates on newly established as well as secure democracies; how crime may endanger the transition to democracy; and how existing practices of criminal justice in mature democracies affect their core values and institutions. The collection of these insightful articles not only begins to fill a gap in criminological research but also addresses issues of critical interest to political scientists as well as other social and behavioral scientists and scholars. Taking a fresh approach to the intersection of crime, criminal justice, and democracy, this volume of The Annals is a must-read for criminologists and political scientists and provides a solid foundation for further interdisciplinary research.

Predicting Australian adults' sun-safe behaviour : examining the role of personal and social norms

Objectives To address the scarcity of comprehensive, theory-based research in the Australian context, this study, using a theory of planned behaviour (TPB) framework, investigated the role of personal and social norms to identify the key predictors of adult Australians' sun-safe intentions and behaviour. Design The study used a prospective design with two waves of data collection, 1 week apart. Methods Participants were 816 adults (48.2% men) aged between 18 and 88 years recruited from urban, regional, and rural areas of Australia. At baseline, participants completed a questionnaire assessing the standard TPB predictors (attitude, subjective norm, and perceived behavioural control [PBC]), past behaviour, behavioural intention, and additional measures of group norm for the referent groups of friends and family, image norm, personal norm, personal choice/responsibility, and Australian identity. Seventy-one per cent of the participants (n = 577) reported on their sun-safe behaviour in the subsequent week. Results Via path modelling, past behaviour, attitude, group norm (friends), personal norm, and personal choice/responsibility emerged as independent predictors of intentions which, in turn, predicted sun-safe behaviour prospectively. Past behaviour, but not PBC, had direct effects on sun-safe behaviour. The model explained 61.6% and 43.9% of the variance in intention and behaviour, respectively. Conclusions This study provides support for the use of a comprehensive theoretical decision-making model to explain Australian adults' sun-safe intentions and behaviours and identifies viable targets for health-promoting messages in this high-risk context.

Reimagining rights-based accountability: Community use of economic and social rights

This article explores the ways in which marginalised groups in Northern Ireland have employed and translated for practical use human rights standards, principles and mechanisms to campaign for the implementation of economic and social rights obligations. With the support of Participation and Practice of Rights, a regional nongovernmental organisation, marginalised groups have drawn upon human rights in their local context to campaign on issues related to mental health, housing, work and play. Based on case studies from four such campaigns, this article reviews the practical steps groups took to engage directly or indirectly with economic and social rights tools and mechanisms. The article reflects on the usefulness of these frameworks and mechanisms for achieving change in the case studies discussed, as well as the value of a human rights framework for empowering marginalised communities to make rights-based demands for change. It is argued that although the realisation of economic and social rights is limited in part by the lack of traditional enforcement mechanisms, community driven campaigns offer an opportunity for reimagining mechanisms for rights-based accountability.

Draft biennial programme of regional and international cooperation activities of the Statistical Conference of the Americas of ECLAC, 2007-2009

Includes bibliography

Spatial and temporal patterns of greenness on the Yamal Peninsula, Russia: interactions of ecological and social factors affecting the Arctic normalized difference vegetation index

The causes of a greening trend detected in the Arctic using the normalized difference vegetation index (NDVI) are still poorly understood. Changes in NDVI are a result of multiple ecological and social factors that affect tundra net primary productivity. Here we use a 25 year time series of AVHRR-derived NDVI data (AVHRR: advanced very high resolution radiometer), climate analysis, a global geographic information database and ground-based studies to examine the spatial and temporal patterns of vegetation greenness on the Yamal Peninsula, Russia. We assess the effects of climate change, gas-field development, reindeer grazing and permafrost degradation. In contrast to the case for Arctic North America, there has not been a significant trend in summer temperature or NDVI, and much of the pattern of NDVI in this region is due to disturbances. There has been a 37% change in early-summer coastal sea-ice concentration, a 4% increase in summer land temperatures and a 7% change in the average time-integrated NDVI over the length of the satellite observations. Gas-field infrastructure is not currently extensive enough to affect regional NDVI patterns. The effect of reindeer is difficult to quantitatively assess because of the lack of control areas where reindeer are excluded. Many of the greenest landscapes on the Yamal are associated with landslides and drainage networks that have resulted from ongoing rapid permafrost degradation. A warming climate and enhanced winter snow are likely to exacerbate positive feedbacks between climate and permafrost thawing. We present a diagram that summarizes the social and ecological factors that influence Arctic NDVI. The NDVI should be viewed as a powerful monitoring tool that integrates the cumulative effect of a multitude of factors affecting Arctic land-cover change.

Social Services in Times of Economic and Social Crisis: The case of Spain

The financial and economic crisis which originated in 2008 has had a severe impact on the population of the Southern European countries. The economic policies of austerity and public deficit control, as well as the neo-liberal and conservative social policies are redefining the public social protection systems, in particular the Social Services. In order to get to understand the current situation, we shall explain how the Social Services were developed in Spain and analyse the causes and consequences of the economic crisis. The working hypothesis is that the greater the increase on the population’s needs, the more developed the Social Services should be. We carried out a descriptive analysis of the situation as far as the social impacts of the crisis per region are concerned. We tested the hypothesis through a parametric model of analysis of variance (one-way ANOVA) triangulating with the non-parametric Kruscal-Wallis test. The working hypothesis failed. The regions with better developed Social Services show a lower level of poverty and social exclusion. The challenges that the public Social Services system faces in times of crisis is three-fold: 1) re-modelling of local administration and transferring of the municipal Social Services responsibilities to the regional administration; 2) an increase of the population at risk of poverty and social exclusion 3) impact on social policies.