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.

In this paper, the author points to the outdated textbook classification of states into three groups, according to whether they have carried out the codification of administrative procedure or not. The first group includes the states that have administrative procedures fully codified. The second group comprises the states with the so-called mixed systems, which have uncodified procedural regulations related to the administration, while the third group contains a few states that do not have administrative procedural regulations at all. The author analyzes recent changes in this highly dynamic field in order to specify general patterns, common characteristics and peculiarities of regulations of general administrative procedure in contemporary states. The paper especially points to the general acceptance of the concept of administrative act but also underscores the differences in its content in various legal systems. The author has identified and analyzed some smaller standalone trends, such as: the increasing complexity of administrative procedures along the lines of judicial procedures, and the most recent deviations from this trend; the increasing presence of administrative contracting and other forms of alternative dispute resolutions of administrative matters; and the growing insistence on the principle of citizens' participation in administrative proceedings. The goal of the analysis is to determine the degree of influence of the Global and European administrative law on the national regulations, to explore the activities of certain expert organizations bringing together a number of experts in the field of comparative administrative law, and to discuss the course of the latest regulations in this area.

This paper show why the standardization of administrative procedure is important for the state legal system that, in the last two decades, the administrative procedure codes were adopted in almost all of the European states. Afterwards author analyzed main driving forces for development of administrative procedural law at the level of the European Union and the Council of Europe. The most important legal sources of European administrative procedural law (basic standards, principles, recommendations and guidelines in this area) are concisely presented but it is clearly indicated that there are certain ambiguities, that these sources don't apply equally to all institutions of the Union, and that they still don't make finished, complete and forever given system that can be automatically transferred to jurisprudence of the member states and candidate countries. Moreover, often administrative process laws of the member states contain rules that are not existing in this kind of regulation at European Union level and that is why the process of adopting the first European Union general law on administrative procedure was initiated, which would further improve the standards of European administrative process in general. When it comes to the general administrative procedure of the Republic of Serbia it has been shown that in spite of the strategic orientation towards the reform of the Law on Administrative Procedure expressed in numerous strategies, our executive authorities in this area have not yet moved beyond the development of the third version of the Draft Law on General administrative Procedure which was afterward adopted by the Government as the Bill. In his final remarks the author concludes stating that the largest number of European standards of administrative process are included in the final version of the Draft, but without eliminating the shortcomings of the existing Law, and without normative adjusting to the circumstances in which the Serbian administration operates, and with unnecessary abandonment of some solutions that have proved to be right in the decades-long practice of administrative authorities.

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.

The development of both conventional and written legal rules that were governing the roots of the administration, has run in parallel with the development of the country. The development of legal state was going parallel with the development of constitutional state. The legal state can not be imagined without pandering Administration under the law, but precisely because of it stems judicial control of management, which is necessary for the full realization of the principle of legality and the protection of rights and legal interests of citizens. Administrative action presents a means to protect the rights and interests of citizens, but on the other hand it is also an effective tool for ensuring the legality of administrative operations. Pandering administration under the law is linked to the French Revolution from 1789, in this respect, France is a country that is the first to introduce an administrative dispute. The development of an administrative dispute in France can be followed through the occurrence and development of the State Council, which was formed during Napoleon time in 1799. The legal institutionalization of the administration is not done in the same way everywhere, in that sense we distinguish two big legal systems, Anglo-Saxon and European-continental. In Anglo- Saxon law legal institutionalization of the administration included the procuring administration under the legal norms of general law, management control exercised by courts of general jurisdiction. In the European-continental law legal institutionalization of the administration departs from pandering Administration under the legal standards that belong to a specific branch of law administrative law. In the European- continental system there is a difference between private and public law, and an important part of the legal regime are special administrative courts. The development of an administrative dispute actually juridical control of administration in Serbia can be traced back to the second half of the 19th century. Although Serbia has created very early the State Council following the example of France, in a formal sense the administrative dispute in Serbia was fully introduced by the Constitution from 1869. At our place administrative activities are controlled by the courts, which are an integral part of the judiciary and acting under special rules, rules of administrative law. Depending on the positive law of certain countries, the subject of administrative dispute is defined broadly or narrowly. According to French positive law the subject of administrative dispute may be not only single authoritative legal acts of administration, but also the general acts of administration - implementing regulations issued by the administration, as well as administrative objections. According to French positive law the subject of administrative dispute is defined very broadly, unlike the German and Austrian positive law, where an administrative dispute can not be conducted against all acts of general administration. Regarding that in the comparative law we meet a number of different solutions, we believe that in our country we should choose the one that would be the best way to provide protection for the rights of citizens. We lead the administrative dispute in the first place about the legality of final administrative act against other individual legal acts because of the silence of administration, and it may be decided on the request for the return of items and damages. The results of scientific studies will confirm the importance of the need that the subject of the administrative procedure should be complied with the case of an administrative dispute. All acts adopted in the administrative procedure should have directly open the way so the control of legality can be accomplished in administrative proceedings in front of the competent administrative court. What is certainly a major challenge is a control of the legality of administrative contracts. Extended subject of administrative dispute will strengthen the position of the parties in the administrative procedure, in order to guarantee them the quality of court protection in front of the Administrative Court.

The author is of the opinion 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 existance of certain rules of general international law and consider them validated and indisputable. This faction has been given support by states since they uphold those legal statements that suit their interests. The author analyses the Opinions of the Arbitration Committee on the process of the disintegration and 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. (SOI : PM: S. 187)

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 ...

Different parts of State territory on land, sea and in the airspace are explained first. The concept of territorial sovereignty is envisaged through principles of its all-inclusiveness and its exclusivity, subject to many exceptions and 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 and tribunals. Besides, it can be the cause of some misconceptions and confusion in public international law. Within the explanation of territorial boundaries are discussed the so-called natural boundaries such as boundary rivers and lakes and mountain boundaries, as well as the artificial boundaries. Follow explanation of the principle of "uti possidetis, of procedures of fixing boundaries and of special legal scope of boundary treaties in international law. (SOI : PM: S. 74)

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, and a check not only on the executive, as the monarchical element which is the seat of political power, and the legislature, as the democratic element which expresses the will of the majority, but also groups and institutions that have the might and will to impose themselves as oligarchies. Mixed government is also the form of government that is practised by most developed contemporary constitutional states: USA, 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 and general conditions of life. Three institutions that emerged in the late Middle Ages assumed structures and functions of the nobility. + The first is the clergy. When, as a result of the differentiation of feudal society ethical and 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 and theology to law and medicine, became a class of new experts in generalities and thereby a new aristocracy. The second modern aristocratic institution is the judiciary, which has a structure and function similar to earlier aristocracies. The task of judges is to establish the highest virtue o constitutionalism. It is justice by law, which regulates general conditions of life in the state and society. What qualifies judges for the task is expertise in the new generality. The expertise includes not only education and experience in law but also impeccable private life and demonstrated professional ethics. + The third modern aristocratic institution is the profession, whose most important instance is the legal profession. It shares its structure and function partly with the judiciary and 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 and technocrats. (SOI : PM: S. 111)

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.

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.