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 Law Amending the General Administrative Procedure Act refers to a variety of provisions. New solutions should contribute to a more rapid, more efficient and more cost-effective procedure. Primarily due to elimination of the inconsistent use of individual provisions in practice, the amending law regulates more definitely the issues of authorizing the persons to manage and make decisions at different decision-making levels in administrative procedures in municipalities. The law also develops electronic operations and it especially amends the electronic service provisions. There is a fairly large number of amendments in the Service Chapter. And an important novelty needs to be emphasized. This is the institute of the waiver of the right to appeal which the General Administrative Procedure Act did not know. However, it is well-known in foreign legal regulations and in the Construction Act adopted in our country. 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.

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 ...

The special legal nature of the concession contract (as one of the legal transactions) which represents a legal framework where the public & private interests meet (two parties cooperate for mutual benefit) is characterized by intertwining of general rules of obligation law & special legal institutes that originate from the sphere of public law. The legal nature of the contractual relationships that arise between administrative & private entities requires special regulation of individual institutes that should reflect the public interest as an important guiding principle for concluding these contracts, & a special legal position of a public law entity as a holder of this public interest. Despite adoption of the new Public-Private Partnership Act in the legislative regulation of the concession contract that still remains variously regulated in previously adopted special provisions of sectoral laws, there are still some deficiencies & dilemmas that are more or less effectively dealt with in the contractual practice. For the legal positions that are classically civil at first sight, the legislator or court practice have laid down special modified rules of civil law in most developed countries. In the course of time, these rules became part of public law/administrative law. Thus, the French legal order has best developed the rules of the public contractual law & the legal institute of the administrative contract that the Slovenian administrative theoreticians try more & more to introduce also into our legal order. References. Adapted from the source document.

The extraterritorial scope of European Union's (EU) data protection law has been a controversial issue since the adoption of Directive 95/46/EC. The General Data Protection Regulation (GDPR) partially restructures the terms of the extraterritorial reach of EU data protection law and introduces new elements to an old debate. This contribution seeks to address one of those elements, concerning a linguistic ambivalence found in Article 3 (2) of the GDPR, and stress the practical consequences that emerge from this conundrum. ; O âmbito de aplicação extraterritorial do regime de proteção de dados pessoais da União Europeia (UE) é um tema controverso desde a adoção da Diretiva 95/46/EC. O Regulamento Geral de Proteção de Dados (RGPD) altera parcialmente aquele âmbito e introduzlhe novos elementos. Este texto procura abordar um desses elementos, relacionado com a divergência em torno do artigo 3.º, n.º 2 do RGPD e enfatizar as consequências práticas do enigma criado pela mesma.

The article presents legal solutions of the European Union (EU) and Member States (MS) with respect to the digitalisation of company law. We analyse and evaluate the EU's efforts to overcome the backlog of legislation concerning technological development, with legal solutions in the field of the electronic formation and registration of companies and in shareholders' communication with company board members. The analysis shows that company law in the EU is lagging behind technological development. Despite ongoing dynamic efforts to modernise it on the EU level, the MS reveal differences in their speed of implementing the EU's directives. The case of Slovenia shows that while digital tools are in wide use for ensuring transparent data disclosure and publication, along with the realisation of basic corporate governance functions, big differences remain between the minority of companies traded on the regulated market and the majority of companies for which such regulation is deficient. Keywords: digitalisation, electronic means, block chain technology, company registration, shareholders' general meeting (SGM), COVID-19 pandemic

this article deals with the divergence in the extension of the application of the Forest Code (CFlo) to the Atlantic Forest biome, especially in the consolidated, urban and rural areas, which had fluctuating understandings in the Federal Attorney General (AGU) and within the Ministry of the Environment Environment (MMA), generating judicialization, including in the STF. Several issues were analyzed for this, such as the raison d'être of Chapter XIII of the CFlo, possible insufficient protection or environmental setback in that application, the forecast of the Atlantic Forest as national heritage, the practical consequences of the non-application thesis, the false antinomy between Chapter XIII of the CFlo (consolidated use area) and the Atlantic Forest Law (LMA), as legislators and administrators interpreted the issue, the contradictory argumentative behavior of some actors and the CFlo's complementarity with the LMA, with no need to talk about specialty. The methodology used was bibliographic, documentary and jurisprudential research and the results demonstrate that the application of the CFlo is compatible with the Atlantic Forest Law, with no unconstitutionality, illegality or any problem in terms of general theory of law. ; O presente artigo trata da divergência na extensão da aplicação do Código Florestal (CFlo) ao bioma Mata Atlântica, especialmente das áreas consolidadas, urbanas e rurais, que teve entendimentos oscilantes na Advocacia-Geral da União (AGU) e no âmbito do Ministério do Meio Ambiente (MMA), gerando judicialização, inclusive no STF. Analisou-se diversas questões para tanto, como a razão de ser do Capítulo XIII do CFlo, eventual proteção insuficiente ou retrocesso ambiental nessa aplicação, a previsão da Mata Atlântica como patrimônio nacional, as consequências práticas da tese da não aplicação, a falsa antinomia entre o Capítulo XIII do CFlo (área de uso consolidado) e a Lei da Mata Atlântica (LMA), como os legisladores e administradores interpretaram a questão, o comportamento argumentativo contraditório de alguns atores e a complementariedade do CFlo à LMA, não havendo que se falar em especialidade. A metodologia utilizada foi a pesquisa bibliográfica, documental e jurisprudencial e os resultados demonstram que a aplicação do CFlo é compatível com a Lei da Mata Atlântica, não havendo inconstitucionalidade, ilegalidade ou qualquer problema em termos de teoria geral do direito.

Este estudo tem por objeto demonstrar a ilegitimidade jurídica da interferência do Poder Judiciário na capacidade de tomada de decisão e execução de políticas públicas de combate à Covid-19 pela Administração Pública. A metodologia consiste na análise da doutrina jurídica e jurisprudencial relacionadas ao tema, utilizando-se os métodos bibliográfico e documental, com ênfase nas fontes de estudo do Direito Constitucional e Teoria Geral do Direito. Nessa senda, o problema a ser respondido é se o atual processo de aplicação do Direito pelo Poder Judiciário em relação às políticas públicas da Administração Pública de combate à Covid-19 pode ser considerado conflitante com o ordenamento jurídico brasileiro. Conclui-se, assim, que os danos causados pela troca de papéis constitucionais causam a paralisia do Estado e ferem, normativamente, os princípios constitucionais, quais sejam: o princípio republicano, do Estado Democrático de Direito, e da separação de poderes. ; This study aims to demonstrate the legal illegitimacy of the interference of the Judiciary in the capacity of decision-making and execution of public policies to combat Covid-19 by the Public Administration. The methodology consists of the analysis of legal and jurisprudential doctrine related to the theme, using bibliographic and documentary methods, with emphasis on the sources of study of Constitutional Law and General Theory of Law. In this sense, the problem to be answered is whether the current process of application of the Law by the Judiciary in relation to public policies of the Public Administration to combat Covid-19 can be considered in conflict with the Brazilian legal system. It is concluded, therefore, that the damage caused by the exchange of constitutional roles causes paralysis of the State and, normatively, violates the constitutional principles of the Republic, the Democratic State of Law and the separation of powers.

The admissibility of colour registration per se has been discussed at great length. In opposition to this possibility, the valuation of the general interest in not unduly restricting the availability of colours for other operators in the market («depletion theory»), has been invoked, among other things. Nevertheless, in the current state of Community law the answer to this possibility seems to be affirmative, after the requirements of trade mark registration have been met. In this study we focused briefly on the main issues that arise in this area, in light of the Court of Justice of the European Union case law. ; A admissibilidade do registo como marca da cor per se tem sido muito discutida. Contra tal possibilidade tem sido invocada, entre outros motivos, a valoração do interesse geral em não se restringir indevidamente a disponibilidade das cores para os restantes operadores no mercado («depletion theory»). Não obstante, no atual estádio da legislação comunitária a resposta parece ser afirmativa, preenchidos os requisitos de que depende o registo como marca. Neste estudo debruçamo-nos, brevemente, sobre as principais questões que se colocam neste domínio, tendo como pano de fundo a jurisprudência do Tribunal de Justiça da União Europeia.

The article discusses the production of identities, differences & power relations in mental health institutions. The study focuses on the new constitution of public policies, which involve the activities that mental health workers in contact with people who look for this health services. The main purpose of these public policies is that assistant nurses in general become workers in mental health services. The work is based on the concepts of identities & difference derived from the field of Cultural Studies & from a Foucaultian approach. The analysis is constructed upon interviews with assistants nurses, men & women who work in a psychiatric hospital in the public service in the city of Porto Alegre. Also, the law 9716 of 1992 that deals with psychiatric reform in mental health work helps the discussion of the problem.

Palestinski predsednik Mahmoud Abbas je v začetku leta 2011 zaprosil za polno članstvo Palestine v Organizaciji združenih narodov (OZN). Varnostni svet članstva Palestini ni odobril, zato je sledila prošnja za odobritev statusa države opazovalke. Z resolucijo Generalne Skupščine OZN 67/19 so dne 29. novembra 2012 Palestini odobrili status države opazovalke. Ta status je Palestini prinesel pravico do sodelovanja na sejah Generalne skupščine OZN, do vzpostavitve predstavništva v New Yorku, Ženevi in na Dunaju ter pravico postati članica specializiranih agencij OZN ter pogodbenica vseh mednarodnih pogodb, kjer je Generalni sekretar OZN depozitar. Magistrska naloga analizira pravne posledice spremembe statusa Palestine v OZN. Za lažje razumevanje najprej predstavim pot Palestine do statusa države opazovalke v OZN. Nato kratko analiziram ali je palestinska zakonodajna ureditev v skladu z nekaterimi najpomembnejšimi mednarodnimi pogodbami, ki jih je Palestina ratificirala. V zaključku pa raziščem kako sodeluje v Generalni skupščini ter nekaterih specializiranih agencijah OZN, kjer ima položaj članice ali opazovalke. ; The Palestinian president Mahmoud Abbasa had in the beginning of the year 2011 requested for full membership of Palestine in the United Nations (UN). The Security Council did not approve membership of Palestine, therefore a request for granting a status of an observer state followed. With the Resolution 67/19 from the 29th of November 2012 the General Assembly approved Palestine the status of observer state. This status brought Palestine the right to participate in the meetings of the General Assembly, to establish a Permanent Mission in New York, Geneva and Vienna, and the right to become a member of specialized agencies of UN and party to all international treaties, where the Secretary-General is depositary. My Master thesis analyses the legal consequences of the change in status of Palestine in the UN. For better understanding of the topic, I first introduce Palestine's road to the status of observer state in the UN. Then I briefly analyse, if the Palestinian Law is in consistency with some of the most important international treaties to which Palestine ratified. In conclusion, I research the participation of Palestine in the General Assembly and in some specialized agencies, where Palestine holds status of member or observer.