Suchergebnisse

Os avanços tecnológicos possibilitam o acesso e compartilhamento rápido de dados e informações pessoais, o que demanda maior segurança e exigência de atitudes conscientes dos diversos profissionais que lidam com essas questões. Os profissionais de contabilidade se destacam neste universo por serem responsáveis por dados de clientes, fornecedores e colaboradores. O cenário de insegurança informacional levou à criação da LGPD, legislação específica para o tratamento de dados pessoais. Motivada por esse contexto, a presente pesquisa objetivou analisar os determinantes para conformidade da LGPD junto aos profissionais de contabilidade. Para alcançar tal propósito foi realizado um estudo quantitativo, descritivo e de levantamento. Na coleta dos dados desenvolveu-se e aplicou-se um questionário on-line com profissionais de contabilidade. A amostra final pesquisada totalizou 194 respondentes. A análise dos dados foi realizada por meio da Modelagem de Equações Estruturais. O modelo validado apresentou as dimensões de comportamentos e atitudes pessoais e os mecanismos de governança como determinantes, explicando 26,3% da conformidade com a LGPD. Esta pesquisa contribui para a compreensão de aspectos comportamentais dos profissionais da contabilidade frente à nova legislação, é uma abordagem inédita e supre uma lacuna na área contábil, apresentando contribuições úteis para instituições de ensino, órgãos de classe e empresas da área. ; Technological advances make it possible to quickly access and share personal data and information, which demands greater security and requires conscious attitudes from the different professionals who deal with these issues. Accounting professionals stand out in this universe for being responsible for customer, supplier, and employee data. The information insecurity scenario led to the creation of the General Data Protection Law (GDPL), a specific legislation for personal data handling. Driven by this context, this research aimed to analyze the GDPL compliance determinants among accounting professionals. In order to achieve this purpose, we conducted a quantitative, descriptive, survey study. For data collection, we developed and applied an online questionnaire addressed to accounting professionals. The final surveyed sample totaled 194 respondents. We performed the data analysis through Structural Equation Modeling. The validated model showed the dimensions of personal behaviors and attitudes and governance mechanisms as determinants, explaining 26.3% of GDPL compliance. This research contributes to the understanding of behavioral aspects of accounting professionals in face of the new legislation. It is an unprecedented approach and fills a gap in the accounting area, presenting useful contributions for educational institutions, class associations, and companies in the area.

DOI:10.1590/2179-8966/2020/46944ResumoEste artigo objetiva, em geral, caracterizar o regime jurídico da Lei Geral de Proteção de Dados sob os conceitos apresentados pelo capitalismo de vigilância, tendo como objetivos específicos: (I) descrever a economia política da vigilância e o papel do titular de dados/ usuário de serviços digitais e (II) identificar a inserção da LGPD no contexto da exploração econômica dos dados pessoais por meio do instrumento do consentimento do titular. Resultados: (I) A LGPD pode ser considerada um suporte jurídico para a acumulação capitalista na era informacional, possibilitando a condição de um titular de direitos relativos aos dados que pode negociar os seus dados com as empresas capazes de lidar com o contexto do Big Data e extrair desses dados comportamentos a serem vendidos em um mercado de dados que vende previsões de consumo e de vida cotidiana; (II) O grande mecanismo econômico identificado com a exploração é a extração de mais-valia comportamental, que é o processo que extrai das experiências da vida cotidiana dos usuários dados relevantes que são transformados em mercadoria; (III) Da mesma forma que o trabalhador assalariado do capitalismo é aquele que tem parte de sua produção extraída como mais-valor pelo capitalista, na era digital, os usuários conectados ao serem considerados titulares de dados tem sua vida cotidiana transformada em dados rentáveis, expandindo os limites da acumulação capitalista. O método de procedimento utilizado é o dialético-materialista, com abordagem qualitativa e técnica de pesquisa bibliográfica com revisão da literatura em um estudo exploratório.Palavras-chave: Lei Geral de Proteção de Dados; Capitalismo de vigilância; Mais-valia comportamental. AbstractThis article aims, in general, to characterize the legal regime of the General Data Protection Act (LGPD) under the concepts presented by surveillance capitalism, having as specific objectives: (I) describe the political economy of surveillance and the role of the data owner / user of digital services and (II) identify the insertion of LGPD in the context of the economic exploitation of personal data through the instrument of consent of the holder. Results: (I) LGPD can be considered a legal support for capitalist accumulation in the information age, enabling the condition of a data rights holder who can negotiate his data with companies capable of dealing with the Big Data context and extract from these data behaviors to be sold in a data market that sells forecasts of consumption and daily life; (II) The great economic mechanism identified with exploitation is the extraction of behavioral surplus value, which is the process that extracts relevant data from the users' daily life experiences that are transformed into merchandise; (III) In the same way that capitalist salaried workers are those who have part of their production extracted as more-value by the capitalist, in the digital age, users connected to being considered data holders have their daily lives transformed into profitable data, expanding the limits of capitalist accumulation. The method of procedure used is the dialectical-materialist, with a qualitative and technical approach of bibliographic research with literature review.Keywords: General Data Protection Act; Surveillance capitalism; Behavioral added value.

The author compares the new law on higher education with the program demanded by the Croatian Social-Liberal Party. This is a two-level comparison: a direct comparison of excerpts from the text & the articles of the law, & an indirect comparison of fundamental principles & general policies. The law plays lip service to the requirements for private universities, autonomy, & ideological neutrality. In implementation of the law, the procedures as well as the law itself have been contravened. This is illustrated by a detailed outline of the unsatisfactory provisions of the law & the U of Zagreb statute regarding students. Adapted from the source document.

The author compares the new law on higher education with the program demanded by the Croatian Social-Liberal Party. This is a two-level comparison: a direct comparison of excerpts from the text & the articles of the law, & an indirect comparison of fundamental principles & general policies. The law plays lip service to the requirements for private universities, autonomy, & ideological neutrality. In implementation of the law, the procedures as well as the law itself have been contravened. This is illustrated by a detailed outline of the unsatisfactory provisions of the law & the U of Zagreb statute regarding students. Adapted from the source document.

This is a critical examination of the most elaborate statement of the general will theory. Bosanquet contrasts our "lower," merely "actual" will -- described as a series of momentary & passing, ignorant, routine, commonplace, irrational, barren, mutually conflicting violations -- with our "higher," "true," "real" will, which is a comprehensive & coherent system of stable & long-term, well-informed violations that require self-sacrifice & are expressed in "the great moments of life." His central thesis is that the individuals' "real" will is the "general will" of the community that has been internalized & makes up the individual's "higher," "better" self. The theory is meant to solve the problem of political obligation by showing that, when obeying the law, the individual obeys only himself/herself, & his/her freedom is not curtailed but rather affirmed. The author argues that Bosanquet's argument fails at both crucial steps: it does not succeed in contrasting our "actual" & our "real" will, nor in identifying the latter with the "general will" of our community. The individual will is not embedded in his/her community law the way the theory makes it out to be, & if we have a moral obligation to obey the law, it is not grounded as much in the "general will" of community as in our own "higher," "true" will. Adapted from the source document.

Discusses the judgement of General Augusto Pinochet and the jurisdiction of Spain over crimes of genocide, terrorism, and torture committed in Argentina and Chile in relation to questions of state sovereignty and diplomatic immunity under international law.

Pokrovčeva knjiga Slobodno stvaranje prava: Herman U. Kantorowicz i slobodnopravni pokret (2018) nameće pitanje izraženo naslovom ovog rada na koje rad odgovara u tri koraka: prvo, pretpostavkom da je pitanje odgovorivo samo idealnim tipovima pravnih disciplina / funkcija; drugo, upućivanjem na kontekst Kantorowiczevih gledišta, osobito na objavu presuda; treće, ocjenom da je Kantorowicz podijelio pravnu znanost u prepletene funkcije a ne u odvojene discipline. U tu svrhu rad nudi idealne tipove disciplina i funkcija pravne dogmatike, pravne historije, pravne teorije i, kao najsloženiji i najkorisniji skup funkcija, pravnopolitičku analizu. Pretpostavka je, koja se ne dokazuje, da ne postoji ni oštra granica između pravne znanosti i susjednih znanosti: sociologije, ekonomije, psihologije, filozofije. ; Is Herman U. Kantorowicz's classification of legal disciplines - which includes general legal science, legal dogmatics, legal history, sociology of law, philosophy of law, and legal policy - a division of scholarly knowledge of law into distinct disciplines/sciences or into intertwined functions of a single scholarly discipline/science? The question is prompted by the book written by Zoran Pokrovac entitled Slobodno stvaranje prava: Hermann U. Kantorowicz i slobodnopravni pokret (Free Law: Hermann U. Kantorowicz and the Free Law Movement ) and published by "Breza" and the Faculty of Law of the University of Split in 2018. Answering this question may assist Croatian legal scholars in finding standards of scholarly excellence, especially of research de lege ferenda. This paper offers an answer in three steps. The first is the recognition that scholarly practices differ considerably, which means that the question may be answered only by construing and correlating ideal types of legal disciplines / functions that are compatible with Kantorowicz's general ideas, prominent interpretations of legal scholarship, and Croatian mainstream legal scholarship since. The second step provides a context of Kantorowicz's ...

This article is generically dedicated to the legal effects of the acts practiced by young people, both minors and those of legal age, under the influence of drugs. In Part I, our attention is called to the legal-civil consequences of these acts. Thus, we shall begin with a brief preliminary note on the concept of civil law. Having noted this, we will examine the main topic to speak of the legally existing mechanisms (within the scope of civil law) to protect those people, and for this purpose, we distinguish between minors and adults (or equated to adults, which is the case of minors who are emancipated by marriage): the minor regime, in the first case, and possibly, the regime of incapacitation (an incapacity that is not generic and permanent), or even accidental incapacity (not permanent or transitory), caused by the consumption of alcohol or drugs, in the case of adulthood (or equated with adulthood). In the second part, initially, we give a general presentation of criminal law, with this part divided into two large sections: the sale and consumption of narcotics and the legal treatment given to minors. From a general standpoint, when an analysis of the agent's guilt cannot be made, the law considers him to be unimputable. From an internal standpoint, we shall analyze the most relevant legal aspects of the Decree-Law referring to traffic and to drugs. One particular aspect of this regime lies in the fact that in Macau, drug consumption is considered to be a crime (article 28), unlike in European countries, like Portugal, since 2000. We shall also take into account other legislation in Macau in which drugs play a crucial role, as is the case of the misdemeanor established in article 68 of the Highway Code, which consists, among other items, in driving under the influence of alcohol or narcotics (note that this Code was recently altered by the Highway Traffic Law, which entered into effect in October 2007). Next, we will analyze the regime applied to minors from a concrete perspective of criminal law. ; Este ...

Commenting on the article by R. Badinter (1996, this issue), the author contends that experts in international law are not broad-minded regarding the establishment of a state. Most legal experts take for granted the statements of the international judiciary on the existence of certain rules of general international law & consider them validated & indisputable. This fiction has been given support by states, since they uphold only those legal statements that suit their interests. The author analyses the Opinions of the Arbitration Committee on the process of the disintegration & the Criteria for the dissolution of the former Yugoslavia as well as the criteria for the creation of the new states. He considers this precedent as central for international judiciary law. Adapted from the source document.

Different parts of state territory on land, sea, & in the airspace are explained first. The concept of territorial sovereignty is envisaged through principles of its all-inclusiveness & its exclusivity, subject to many exceptions & restrictions imposed either by rules of general international law or by specific treaty obligations that can be assumed by a state. The concept of state servitudes was not assimilated in the practice of international courts & tribunals. Besides, it can be the cause of some misconceptions & confusion in public international law. Within the explanation of territorial boundaries are discussed the so-called natural boundaries -- such as rivers, lakes, & mountain boundaries -- as well as the artificial boundaries. An explanation of the principle of uti possidetis, of procedures of fixing boundaries, & of special legal scope of boundary treaties in international law is offered in conclusion. Adapted from the source document.

The future of the contemporary state is considered genealogically via a reconstructive review of Rousseau's theory of political law, which depicts the original project of the constitution of the democratic state as a political community of citizens. Rousseau envisaged the modern state as an epochal legal/political program of the concurrent subjectivization of a nation (as ethos) into a people (as demos) & the selfish man (raisonneur violent) into the citizen (citoyen). The rationale of this subjectivization is expressed in the theory of the general will. A people exist as a political subject, as a law-giver, only as a subject of the general will, just as individuals become free citizens through the process of democratic generalization of their political will. The logic of the process of the generalization of the will, as political emancipation, lies within one nation as demos. A legitimate state is possible only if it realizes the individuality of a people as a substantial totality. General will is always solely public, the political will of a people, its will for its own identity. The national democratic state is not a historical given; the free will is a creation, a project of the actualization of the rule of the general will realized by a sovereign people. The state is an unavoidable space of the equalization of the general will of a people & the will of all free individuals, in which citizens within the legislative process accomplish their collective, inter-subjective autonomy. From the point of view of the prospects of the realization of this project, contemporary states are unfinished, even unfinishable. Although in the contemporary plural society, the national democratic state is no longer the sole space of the political & the legal subjectivization of the citizens, it is still undoubtedly the central one. Rousseau's theory of the general will offers the epochal criteria for the recognition of the political character of any citizen's "political association," not only with the state, but also with sub-state or supra-state formations. Each & every political association is a genuine democratic community only if it is the "work of art" of the citizens themselves who self-confidently shape their collective activity, since a community of citizens is possible only if this integration represents the will of all of them as a sum of the irreducible differences among them. 47 References. Adapted from the source document.

Mixed government, which is commonly regarded as a distinctly medieval form of government, is relevant also to contemporary constitutional states. It is the best form of government, since the aristocratic element is a continuous source of virtue, especially of justice, & a check not only on the executive, as the monarchical element which is the seat of political power, & the legislature, as the democratic element which expresses the will of the majority, but also groups & institutions that have the might & will to impose themselves as oligarchies. Mixed government is also the form of government that is practiced by most developed contemporary constitutional states: US, UK, France, Switzerland, Germany, etc. European nobility is the original aristocratic institution, by virtue of the fact that it was a system for the transfer of both virtue & general conditions of life. Three institutions that emerged in the late Middle Ages assumed structures & functions of the nobility. The first is the clergy. When, as a result of the differentiation of feudal society ethical & intellectual virtues of the nobility could no longer maintain general conditions of life, the clergy, by virtue of their abstract knowledge that ranged from philosophy & theology to law & medicine, became a class of new experts in generalities & thereby a new aristocracy. The second modern aristocratic institution is the judiciary, which has a structure & function similar to earlier aristocracies. The task of judges is to establish the highest virtue of constitutionalism. It is justice by law, which regulates general conditions of life in the state & society. What qualifies judges for the task is expertise in the new generality. The expertise includes not only education & experience in law but also impeccable private life & demonstrated professional ethics. The third modern aristocratic institution is the profession, whose most important instance is the legal profession. It shares its structure & function partly with the judiciary & partly with other professions. It seems that modern professions are degenerating. In the key area of data processing, due to rapid changes of technology, professions as systems of the transfer of virtue do not even seem to be possible. Professional aristocracies are replaced increasingly by oligarchies of capitalists & technocrats. Adapted from the source document.

The author writes about Jefferson's political philosophy. There is no text by Jefferson that would set out a certain political issue. There are numerous texts of his, written in the course of fifty years, but a collage of them would not amount to a political theory or a doctrine. Jefferson was not interested in theoretical but solely in technical & practical issues. This makes him a typical 18th-century lawyer of the common law vein. Common law of that time was an amateur area, devoid of any technical or professional expertise & part of general moral principles. Jefferson was deft at formulating the widely held ideas of his time, embracing some century-old well-known political truths by Grotius, Milton, Locke, & Burlamaqui. The author suggests that Jefferson was first & foremost a statesman, & his judgments were politically tainted. Nevertheless, he was the most educated statesman ever among American presidents. Adapted from the source document.