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.

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 ...

Problems in the sphere of national security of Lithuania draw attention to the fact that the management and use of information as a traditional working method of law enforcement institutions is changeable because of the increased involvement of security services and their attention towards current threats to security. Observation over the running and fast changing integration processes in the European Union in the sphere of law reforms, provision of security and significant social processes, as well as their study acquire not just a theoretical but also a more practical importance. It requires a close attention within a scientific community, namely, the representatives of legal sciences. The work presents the current issues and latest trends of development in the sphere of law regulation of the public security stipulated by the adoption of the Law of Criminal Intelligence of the Republic of Lithuania, which have not received yet a comprehensive and detailed reflection in scientific debates. Therefore, it is necessary to analyse the implementation of this legal instrument in the sphere of secret activity of Lithuania's security at the present stage within the globalisation process. The author applied general scientific methods of studying objective reality and means and techniques peculiar to legal sciences. As a result, the significance and urgency of this legal instrument as a guarantee for protection of democratic values and human rights and freedoms have been emphasised.

Problems in the sphere of national security of Lithuania draw attention to the fact that the management and use of information as a traditional working method of law enforcement institutions is changeable because of the increased involvement of security services and their attention towards current threats to security. Observation over the running and fast changing integration processes in the European Union in the sphere of law reforms, provision of security and significant social processes, as well as their study acquire not just a theoretical but also a more practical importance. It requires a close attention within a scientific community, namely, the representatives of legal sciences. The work presents the current issues and latest trends of development in the sphere of law regulation of the public security stipulated by the adoption of the Law of Criminal Intelligence of the Republic of Lithuania, which have not received yet a comprehensive and detailed reflection in scientific debates. Therefore, it is necessary to analyse the implementation of this legal instrument in the sphere of secret activity of Lithuania's security at the present stage within the globalisation process. The author applied general scientific methods of studying objective reality and means and techniques peculiar to legal sciences. As a result, the significance and urgency of this legal instrument as a guarantee for protection of democratic values and human rights and freedoms have been emphasised.

Problems in the sphere of national security of Lithuania draw attention to the fact that the management and use of information as a traditional working method of law enforcement institutions is changeable because of the increased involvement of security services and their attention towards current threats to security. Observation over the running and fast changing integration processes in the European Union in the sphere of law reforms, provision of security and significant social processes, as well as their study acquire not just a theoretical but also a more practical importance. It requires a close attention within a scientific community, namely, the representatives of legal sciences. The work presents the current issues and latest trends of development in the sphere of law regulation of the public security stipulated by the adoption of the Law of Criminal Intelligence of the Republic of Lithuania, which have not received yet a comprehensive and detailed reflection in scientific debates. Therefore, it is necessary to analyse the implementation of this legal instrument in the sphere of secret activity of Lithuania's security at the present stage within the globalisation process. The author applied general scientific methods of studying objective reality and means and techniques peculiar to legal sciences. As a result, the significance and urgency of this legal instrument as a guarantee for protection of democratic values and human rights and freedoms have been emphasised.

Problems in the sphere of national security of Lithuania draw attention to the fact that the management and use of information as a traditional working method of law enforcement institutions is changeable because of the increased involvement of security services and their attention towards current threats to security. Observation over the running and fast changing integration processes in the European Union in the sphere of law reforms, provision of security and significant social processes, as well as their study acquire not just a theoretical but also a more practical importance. It requires a close attention within a scientific community, namely, the representatives of legal sciences. The work presents the current issues and latest trends of development in the sphere of law regulation of the public security stipulated by the adoption of the Law of Criminal Intelligence of the Republic of Lithuania, which have not received yet a comprehensive and detailed reflection in scientific debates. Therefore, it is necessary to analyse the implementation of this legal instrument in the sphere of secret activity of Lithuania's security at the present stage within the globalisation process. The author applied general scientific methods of studying objective reality and means and techniques peculiar to legal sciences. As a result, the significance and urgency of this legal instrument as a guarantee for protection of democratic values and human rights and freedoms have been emphasised.

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.

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.

This paper analyzes the opportunities for greater participation of Brazilian police officers in United Nations peace operations, offering recommendations for facilitating such contributions and maximizing their impact with a view to Brazil's international profile. Following a presentation of the general evolution of peace operations with an emphasis on the rule of law component, the text introduces the tasks, doctrine and challenges of past police participation in these operations, using concrete examples, and discusses the national institutional arrangements that govern police components, including recruitment and training. The text's third section maps Brazilian internal processes, essentially in three phases: before, during and after deployment. The analysis begins with the selection process and training. Still before deployment, there is discussion of the provision of documents and health services to those deployed. Deployment itself is treated in some detail, with emphasis on officers' communication with Brazil and on legal and financial questions. The fourth and final section offers concrete policy recommendations for the continued utility of these contributions as an opportunity to strengthen Brazil's profile in an important international activity. The policy inputs are divided between the international, (Brazilian) federal and state levels.

Abstract: Positive obligations of States to protect and implement human rights are considered a part of various effects of human rights in legislations. In this article, it is argued that a crucial problem arises from the inconsistent practice of addressing violations of human rights committed by juristic persons together with a lack of underlying general theory of liability for human rights violations committed by private entities. Without a major change in the legal doctrine and case-law, we will need to remain focused on the role of the State as a guarantor of human rights, rather than on the imposition of human rights obligations on private-law entities. In this article, it is argued that the nature of the relationship between a juristic person and the State is not the only relevant aspect, as we should also examine the activity of the juristic person in question.Keywords: Positive obligations of States. Juristic persons. State-juristic person nexus. Fundamental rights. Horizontal effect.Resumo: Obrigações estatais positivas de proteger e de implementar direitos humanos são parte dos vários efeitos dos direitos humanos nas legislações nacionais. Neste artigo, argumenta-se que um problema crucial decorre da prática de abordar violações de direitos humanos cometidas por pessoas jurídicas sem uma teoria geral da responsabilidade por violações de direitos humanos cometidas por entidades privadas. Sem uma mudança importante na doutrina e na jurisprudência será preciso permanecer olhando apenas para o papel do Estado como garantidor de direitos humanos. Neste artigo argumenta-se que a natureza da relação entre uma pessoa jurídica e o Estado não é o único aspecto relevante. É preciso examinar também a atividade da pessoa jurídica em questão.Palavras-chave: Obrigações positivas dos Estados. Pessoas jurídicas.

Le droit de l'Union Européenne est fondé sur la garantie de la liberté de circulation des personnes, des marchandises, des capitaux et des services. D'autres impératifs sont venus s'ajouter à la garantie de ces libertés, dont la garantie d'un niveau élevé de protection de la santé humaine. Pour concilier ces objectifs, il est notamment nécessaire de s'assurer que les professionnels de santé souhaitant délivrer des prestations dans l'Union Européenne disposent de qualifications suffisantes. Chaque Etat membre de l'Union reste en principe maître de l'organisation générale de son système de santé. Mais le droit de l'Union Européenne peut parfois inciter voire obliger les Etats à modifier certaines limites de compétence entre professionnels. ; European Union law is based on guaranteeing the free movement of people, goods, capital and services. Other requirements were added to these freedoms, including the ensure of a high level of protection for human health. To reconcile these objectives, it is essential to ensure that health professionals who provide services throughout the European Union are sufficiently qualified. In principle, each Member State is responsable for the general organization of its health system. However, European Union law may, in many cases, encourage or even oblige States to modify certain limits of competence among the health professions. ; O direito da União Europeia baseia-se na garantia da livre circulação de pessoas, bens, capitais e serviços. Outros quesitos foram adicionados a essas liberdades, incluindo a garantia a um elevado nível de proteção da saúde humana. Para conciliar esses objetivos, é especialmente necessário assegurar que os profissionais de saúde que prestam serviços na União Europeia sejam suficientemente qualificados. Em princípio, cada Estado-membro é responsável pela organização geral de seu sistema de saúde, mas a legislação da União Europeia pode, em muitos casos, estimular ou mesmo obrigar os Estados a modificarem certos limites de competência entre as profissões de saúde.

The concepts of diplomacy and foreign policy are directly connected. Continuing events on the world stage and the interaction of political figures (heads of state and diplomatic workers) lead to the formation of a common international situation. The current general international situation has a significant effect on the foreign policy of countries. Diplomacy is a key tool for the successful conduct of the foreign policy of each active participating state. Foreign policy significantly affects the independent system of law governing interstate relations, while diplomacy helps to formulate general international rules for this system. In this respect, the relationship of the concepts under consideration is clearly expressed. In the course of the study there are lexical units of the semantic field "diplomacy" and "foreign policy" were selected from Russian and English dictionaries with political and diplomatic designations; there was studied and verified the material in the form of diplomatic documents, protocols and international agreements. ; Los conceptos de diplomacia y política exterior están directamente conectados. Los sucesos continuos en el escenario mundial y la interacción de figuras políticas (jefes de estado y trabajadores diplomáticos) conducen a la formación de una situación internacional común. La actual situación internacional general tiene un efecto significativo en la política exterior de los países. La diplomacia es una herramienta clave para la conducción exitosa de la política exterior de cada estado participante activo. La política exterior afecta significativamente el sistema legal independiente que rige las relaciones interestatales, mientras que la diplomacia ayuda a formular reglas internacionales generales para este sistema. En este sentido, se expresa claramente la relación de los conceptos considerados. En el curso del estudio se seleccionaron unidades léxicas del campo semántico "diplomacia" y "política exterior" de diccionarios de ruso e inglés con designaciones políticas y diplomáticas; se estudió y verificó el material en forma de documentos diplomáticos, protocolos y acuerdos internacionales. ; Os conceitos de diplomacia e política externa estão diretamente relacionados. Os acontecimentos contínuos no cenário mundial e a interação de figuras políticas (chefes de Estado e trabalhadores diplomáticos) levam à formação de uma situação internacional comum. A atual situação internacional geral tem um efeito significativo na política externa dos países. A diplomacia é uma ferramenta fundamental para a condução bem-sucedida da política externa de cada Estado participante ativo. A política externa afeta significativamente o sistema independente de leis que regem as relações interestatais, enquanto a diplomacia ajuda a formular regras internacionais gerais para esse sistema. A este respeito, a relação dos conceitos em consideração é claramente expressa. No decorrer do estudo, unidades lexicais do campo semântico "diplomacia" e "política externa" foram selecionadas de dicionários russo e inglês com denominações políticas e diplomáticas; foi estudado e verificado o material na forma de documentos diplomáticos, protocolos e acordos internacionais.