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This work analyzes the Agenda 2030 in its main potentiality to lead public policies and private actions towards a more sustainable path. At the same time it acknowledges its dependency on measurements and finance mechanisms for the Sustainable Development Goals implementation. The main argument is that public expectations face difficulties to be translated in public actions, due to, among other factors, the lack of measurement and finance mechanisms. With this purpose it starts describing what is the Agenda 2030, and how this United Nations lead international declaration is structured to be monitored and implemented by States and others multi stakeholders. Secondly it analyses the importance of the measurements to address critical social environmental challenges and to allow comparison between the achievements of each member state. Third it remarks the role-played by international financial institutions, by international investment and by the private sector in general. Forth, the article highlights the drawbacks the methodology of goals can represent when used to overcome collective challenges marked by moral issues and diffuse impacts, being highly dependent on measurements and finance tools. The methodology chosen was the descriptive and normative, the techniques used were documentary, legislative and bibliographic research.

The paper aims to clarify the sense of contemporary fascism, particularly from the example of the Brazilian Bonsolarism, defining it as an anti-systemic, anti-institucional, anti-juridical and infralegal perspective with a personalist, devoted, voluntarist, spontaneous and militant character which starts from inside judiciary and in terms of subversion of the relation among law, politics and moral, and that, by means of politicization and partisanship of law, branches to the political system, serving as instrument to the fratricide political war among parties, from there linking to civil society in the form of constitution of a digital-social mass-militia of acclamation oriented to an anti-systemic posture. In this dynamic, the fascism has two constitutive and streamlining cores: on one side, it subverts the correlation of human rights and law, delegitimizing and truly destroying the ontogenetic primacy, the separation, the differentiation, the self-referentiality and the overposition of law in relation to politics and moral, as the subsidiarity of them regarding law; on other, it leads to the deconstruction from inside to judiciary and political system of the highly institutionalist, legalist, technical, formal and depersonalized perspective which is proper to them, eliminating the centrality of the judiciary and, them, delegitimizing its regulator role regarding to political system and to the social dialectics, normalizing the totalizing regression caused by political-moral colonization of the democratic law. By reconstructing the pluralist and universalist democracy's meta-normative and generative basis as a public system of law, that is, the co-originality of universality of human rights, pluralism and law, the condition of ontogenetic primacy, independence, self-subsistence and overposition of law in relation to politics and moral, as the subsidiarity of these regarding to law, we will point to the renewal of this systemic, systematic, procedural, mediated, instancial, progressive and publicized perspective of the public system of law, in the interrelation, separation and overposition of judiciary and political system, demarcated by a strong ideal of methodological-procedural-axiological institutionality, legality, technicality, formality and depersonalization, which eradicates the politicization and partisanship of law and, by devolving the complete integrality to law-judiciary, confines the democracy's political system and civil society to their true limits which are its structural basis: the human rights, the legal process and the public system of law, with the necessity of full translation of politics and moral to law, delimitating the pluralist and universalist democracy as a public system of law oriented to the production of universality in/as/by legality.

Habermas discusses the chances for the establishment of world citizenship in contemporary society, marked by multiculturalism and the process of globalization. Habermas identifies the historical configuration of the post-national constellation, and from there themed the transition from international law to the law of citizens of the world, which aligns the concept of citizenship to the idea of ​​human rights. Habermas analyzes the Kantian idea of ​​a cosmopolitan state in which citizens are legal subjects of their respective States and members of a cosmopolitan entity. Kant elaborates on the concept of world republic, which Habermas disagrees with, but offers the example of the European Union for a discussion on the realization of a just and peaceful international order. Based on the Kantian orientation of constituting an order of world citizenship, Habermas discusses the conformation and viability of this idea in contemporary times. For Habermas, it is possible to spell out the idea of ​​cosmopolitan citizenship. From the European Union, cooperation between States and citizens shows that a cosmopolitan community is needed to complement an international community of States.

The contemporary debate in the theory of international relations is marked by two perspectives: on the one hand the perspective of political realism that conceives of peace as an inaccessible ideal and war as a necessary means for the acquisition and maintenance of power; and on the other hand the perspective of normativism or idealism that thinks the end (telos) of international relations beyond the conflicts of interest and the struggle for power. The first perspective deals with international relations at the level of being (of what is), the second at the level of ought (normative level). In view of this scenario, our idea in this article is to approach the problem of war and peace from an interdisciplinary study through contributions from Kant's Public International Law and Philosophy. In a first moment we will analyze the paradox of the war, then the role of the Public International Law for the problematic of the peace, and finally the contributions of Kant for the normative redefinition of the international right from his republican project of the league of peace (foedus pacificum).

This article aims to study the changes brought by Federal Law 13,655/18 to the Law of Introduction to the Rules of Brazilian Law - LINDB from the perspective of the control of the Public Administration. We intend to analyze the new provisions added to the original legal diploma and its implications regarding the control of the activities performed by the Public Administration entities. One of the most relevant changes concerns the necessary assessment of the consequences of decisions taken by the public control bodies, the assessment related to the efficiency concerning the Public Administration activities, the greater role played by social participation, and, therefore, a more democratic scenario. On this basis, consensuality also acquires greater relevance. The analysis took place here starts from a historical retrospective of the control of Public Administration in Brazilian Law. Secondly, the different forms of control of the Public Administration are analyzed, and then the new concepts brought by the LINDB, as it was altered in the year 2018, are analyzed. ; O presente artigo tem por escopo o estudo das alterações trazidas pela Lei Federal 13.655/18 à Lei de Introdução às Normas do Direito Brasileiro – LINDB, sob a perspectiva do controle da Administração Pública. Nesse esteio serão apreciados os novos dispositivos acrescidos ao diploma legal original e suas consequências no que toca o controle das atividades da Administração Pública. Nota-se que uma das mais relevantes alterações diz respeito à necessária apreciação das consequências das decisões a serem adotadas pelos órgãos de controle, a percepção de eficiência na ação administrativa, além da maior participação social e viés democrático. Nessa égide, a consensualidade também adquire relevância. A análise do tema partirá de um retrospecto histórico do controle da Administração Pública no Direito Brasileiro, passando pelas formas de controle da Administração Pública, para então analisarmos e discutirmos os novos conceitos inseridos na LINDB no ano de 2018.

Since it is imposed to thinking, deconstruction can be seen as a law, the Law itself. Deconstruction of law is to put it in the context of writing, to notice its submission to the différance, to the play in the language. The law of deconstruction acts in the deconstruction of law, revealing paradoxes and fragilities of juridical order, as well as concepts of natural law and human rights. Finally, deconstruction of law brings with it justice as undecidability, such as the obligation to make fair decisions, even when it is not possible to state the presence of justice. Law, writing and deconstruction converge then to justice, understood as the hospitality.

Com a adoção do regime contábil de competência como base do registro contábil na Contabilidade Aplicada ao Setor Público de diversos países, os governos precisam decidir entre manter o regime de caixa para elaboração dos documentos orçamentários ou ampliar o espectro da mudança também para o campo da geração do orçamento público. O assunto tem sido estudado, especialmente, por governos nacionais e organismos internacionais de forma a verificar a adequação do caminho percorrido por estes países. O presente artigo tem como objetivo iniciar uma discussão importante para o Brasil, em face da futura edição de uma nova lei de finanças públicas e abre caminho para a realização de novos estudos que aprofundem a discussão aqui iniciada. Para isso, foram utilizadas, como fonte dos dados, as pesquisas internacionais realizadas sobre o orçamento de competência, bem como alguns documentos governamentais dos países que adotaram o orçamento por regime de competência. A partir da coleta desses documentos na internet, realizando análise de conteúdo, foi possível identificar as diferenças entre os regimes existentes, bem como vantagens e desvantagens do orçamento por competência. Notadamente, foram identificadas diferenças quanto ao registro de valores referentes a despesas não financeiras (por exemplo, a depreciação), reconhecimento de passivos durante sua geração, ao invés de no momento de seu pagamento. A comparação entre os países que mantiveram o orçamento em caixa depois da adoção da competência com os países que fizeram a adoção da competência para orçamento e contabilidade é importante para verificar até que ponto é fundamental que o mesmo regime seja utilizado para os dois sistemas. ; With the adoption of accrual accounting as the basis for accounting records applied to accounting in the public sector of many countries, governments have to decide between keeping a cash basis for the preparation of budget documents and broadening the spectrum of change to include the field of public budget generation. This subject has been studied particularly by national governments and international organizations to verify the appropriateness of the paths taken by these countries. This article aims to initiate an important discussion for Brazil regarding the future passing of laws on public finances and paves the way for additional studies that expound on the discussion on accrual budgeting. International studies conducted on accrual budgeting together with government documents of the countries that have adopted the practice have been used as data sources. Based on the compilation of these documents from the Internet, content analysis was conducted, making it possible to identify differences between existing regimes and to identify advantages and disadvantages of accrual budgeting. Notably, differences were identified in terms of recorded amounts related to non-financial expenditure (e.g., depreciation) and recognition of liabilities during their generation rather than at the time of their payment. It is important to compare countries that use cash-based budgeting after the adoption of the accrual basis of accounting with countries that have adopted accrual budgeting and accounting to ascertain to what extent the same regime should be used for accounting and budgeting.

After the Lisbon Summit of 2009, the whole matter of fundamental rights in the European Union has taken a new connotation. Local economic interests and social protests – in opposition to the "neoliberal agenda" of EU institutions – have played an important role in stopping the enforcement of the "Constitutional Treaty" and boosted an anti-Euro mobilization. In the meanwhile, the European bodies and transnational corporations have continued to settle a new and alternative basis for the integration. A radical shift can be observed, from the research of synthetic set of principles – as those established on the EU Charter of Fundamental Rights – to a deeply technical and detailed normative production. The regulation on safety and healthy workplaces is one of the best point of view to study this change. Far from calling into question the unbalanced positions between the parties in contemporary labour relationships, the European strategy for workers' protection move through procedural issues and voluntary obedience to the soft law instruments. In the past, the legal doctrine described the creation of a multilevel architecture of institutions, sometimes implemented in a top-down approach. Along with this, recently, it was implemented the establishment of common organizational standards associated to a specific system of corporate governance to pursue a better integration between business and fundamental rights. ; Após o Summit de Lisboa de 2009, toda a questão dos direitos fundamentais na União Europeia tomou uma nova conotação. Os interesses econômicos locais e os protestos sociais – em oposição a "agenda neoliberal" promovida pelas instituições europeias – têm desempenhado um papel importante em parar a execução do "Tratado Constitucional" e impulsionaram uma mobilização anti-Euro. No enquanto isso, os organismos europeus e as empresas transnacionais instalaram uma base nova e alternativa para a integração. Uma mudança radical pode ser observada, a partir da pesquisa de um conjunto (ainda) sintético de princípios – como os estabelecidos na Carta dos Direitos Fundamentais da União Europeia – para uma produção normativa profundamente técnica e detalhada. A regulação da segurança no lugar de trabalho é um dos melhores pontos de observação para estudar a transformação mencionada. Longe de pôr em causa as posições desequilibradas entre as partes nas relações de trabalho contemporâneas, a estratégia europeia para a proteção da saúde dos trabalhadores prefere as questões procedimentais e a adesão voluntária aos instrumentos de soft law. No passado, a doutrina jurídica descrevia a criação de uma arquitetura multi-nível de instituições, as vezes implementada por meio de uma abordagem de cima para baixo (top-down approach). Junto com isso, recentemente, teve a implementação de padrões organizacionais comuns para a criação de um sistema específico de governança corporativa, finalizado a buscar uma melhor integração entre os negócios e os direitos fundamentais.