Em uma sociedade cada vez mais complexa e sofisticada, e em nosso contexto com especial atenção às relações empresarias e econômicas, há cada vez menos espaço para um olhar ancorado em representações estanques. Por conta disso, e com o advento das International Financial Reporting Standard (IFRS) no Brasil, suportada pela Lei n° 11.638/07, iniciou-se uma nova visão contábil priorizando evidenciação mais refinada visando refletir mais fidedignamente as transações das empresas. Talvez o que melhor simbolize esse novo enfoque seja o viés principiológico das IFRS. Entretanto, a inquietação surge quanto a um ponto específico de sua efetiva implementação na sociedade. Se o incentivo ou o direcionamento das avaliações que o recém-egresso se submete em relação ao seu conhecimento contábil, tanto no exame de suficiência como na busca por colocação no mercado de trabalho via concurso público, poderia estar desalinhada aos novos ideais buscados pelas IFRS por meio dos princípios. Com base na teoria da avaliação, Preskill e Torres (1999) alertam que a avaliação precisa integrar o aprendido à prática da sociedade. Da mesma forma, Patton (1997) relembra que é fundamental que o avaliador enfrente o desafio de fazer avaliações que sejam correlacionadas em sua aplicação e úteis. Com a vinculação da nova visão principiológica com a teoria da avaliação, através das definições apresentadas pelos autores acima, foi então analisado, utilizando-se do método Delphi, se as provas de credenciamento contábil e as provas dos principais concursos públicos federais têm utilizado em maior número as questões principiológicas. Os resultados, porém, evidenciaram o contrário, mostrando que há uma maior cobrança de regras nas provas analisadas, ou seja, nestes exames, ainda existe a predominância do modelo regramental apenas sob o manto das IFRS. Deste modo, percebe-se uma possível existência de descompasso entre os ideais relacionados às IFRS e o direcionamento indutor das avaliações de recém-egressos e de profissionais da área contábil. / In an increasingly complex and sophisticated society, and in our context with special attention to business and economic relations, there is lesser space for an anchored view in stationary representations. In this regard, and with the advent of the International Financial Reporting Standard (IFRS) in Brazil, supported by Law No. 11,638 / 07, a new accounting approach was initiated prioritizing disclosure that is more refined in order to reflect more accurately corporate transactions. Perhaps, what best symbolizes this new approach is the principles bias of IFRS. However, the concern arises related to a specific point of its effective implementation in society. If the incentive or direction of the assessments that a new graduate undergoes in relation to his / her accounting knowledge, both in the professional entry exam and in the search for placement in the job market (civil servant), could be misaligned with the new principle ideals defended by IFRS. Based on evaluation theory, Preskill and Torres (1999) warn that evaluation needs to integrate learning and society practice. Similarly, Patton (1997) recalls that it is critical that an evaluator faces the challenge of making evaluations that are correlated in their application and useful. By linking this new principiological vision with evaluation theory, through the definitions presented by the authors above, professional entry exams and tests as part of civil servant selection have been analyzed by Delphi method to find out if they have used principiological questions in larger numbers. The results, however, indicate the opposite idea. They showed that there is a bigger charging of rules in the tests that were analyzed, in other words, there is still a predominance of the rule model with a single difference: now under IFRS cloak. Thus, there is a possible existence of mismatch between the ideals related to IFRS and the inductive orientation of the assessment directed to new graduates and professionals in the accounting area.

Em uma sociedade cada vez mais complexa e sofisticada, e em nosso contexto com especial atenção às relações empresarias e econômicas, há cada vez menos espaço para um olhar ancorado em representações estanques. Por conta disso, e com o advento das International Financial Reporting Standard (IFRS) no Brasil, suportada pela Lei n° 11.638/07, iniciou-se uma nova visão contábil priorizando evidenciação mais refinada visando refletir mais fidedignamente as transações das empresas. Talvez o que melhor simbolize esse novo enfoque seja o viés principiológico das IFRS. Entretanto, a inquietação surge quanto a um ponto específico de sua efetiva implementação na sociedade. Se o incentivo ou o direcionamento das avaliações que o recém-egresso se submete em relação ao seu conhecimento contábil, tanto no exame de suficiência como na busca por colocação no mercado de trabalho via concurso público, poderia estar desalinhada aos novos ideais buscados pelas IFRS por meio dos princípios. Com base na teoria da avaliação, Preskill e Torres (1999) alertam que a avaliação precisa integrar o aprendido à prática da sociedade. Da mesma forma, Patton (1997) relembra que é fundamental que o avaliador enfrente o desafio de fazer avaliações que sejam correlacionadas em sua aplicação e úteis. Com a vinculação da nova visão principiológica com a teoria da avaliação, através das definições apresentadas pelos autores acima, foi então analisado, utilizando-se do método Delphi, se as provas de credenciamento contábil e as provas dos principais concursos públicos federais têm utilizado em maior número as questões principiológicas. Os resultados, porém, evidenciaram o contrário, mostrando que há uma maior cobrança de regras nas provas analisadas, ou seja, nestes exames, ainda existe a predominância do modelo regramental apenas sob o manto das IFRS. Deste modo, percebe-se uma possível existência de descompasso entre os ideais relacionados às IFRS e o direcionamento indutor das avaliações de recém-egressos e de profissionais da área contábil. / In an increasingly complex and sophisticated society, and in our context with special attention to business and economic relations, there is lesser space for an anchored view in stationary representations. In this regard, and with the advent of the International Financial Reporting Standard (IFRS) in Brazil, supported by Law No. 11,638 / 07, a new accounting approach was initiated prioritizing disclosure that is more refined in order to reflect more accurately corporate transactions. Perhaps, what best symbolizes this new approach is the principles bias of IFRS. However, the concern arises related to a specific point of its effective implementation in society. If the incentive or direction of the assessments that a new graduate undergoes in relation to his / her accounting knowledge, both in the professional entry exam and in the search for placement in the job market (civil servant), could be misaligned with the new principle ideals defended by IFRS. Based on evaluation theory, Preskill and Torres (1999) warn that evaluation needs to integrate learning and society practice. Similarly, Patton (1997) recalls that it is critical that an evaluator faces the challenge of making evaluations that are correlated in their application and useful. By linking this new principiological vision with evaluation theory, through the definitions presented by the authors above, professional entry exams and tests as part of civil servant selection have been analyzed by Delphi method to find out if they have used principiological questions in larger numbers. The results, however, indicate the opposite idea. They showed that there is a bigger charging of rules in the tests that were analyzed, in other words, there is still a predominance of the rule model with a single difference: now under IFRS cloak. Thus, there is a possible existence of mismatch between the ideals related to IFRS and the inductive orientation of the assessment directed to new graduates and professionals in the accounting area.

Made available in DSpace on 2016-04-26T20:21:57Z (GMT). No. of bitstreams: 1 Paula Susanna Amaral Mello.pdf: 616800 bytes, checksum: 1bc482b305a8c626e534aef7d8864cc9 (MD5) Previous issue date: 2013-06-28 / This paper aims at analyzing the fundamental right to integrity of the environment and obligations relating thereto in order to subsequently review the prohibition of environmental retrogression and limits thereof. The purpose of this paper is to contribute for the comprehension of the concept on prohibition of environmental retrogression, its scope and limits, avoiding vulgarization of the subject. Based on sound researches carried out on jurisprudence and case laws, this paper critically analyzes some of the key controversies involving prohibition of retrogression. A detailed study is conducted on fundamental rights theories, structure and applicability of such rights and obligations related thereto in order to finally choose the theoretical basis that best describes the national legal system reality. The environmental constitutional rule is classified as a principle and based on that conclusions are made on the relativity of its essential contend and of the ecological existential minimum. The origin and concept of the prohibition of environmental retrogression is deeply analyzed with emphasis on social rights, in which the doctrine acquired its more famous outline in order to critically analyze the approach the jurisprudence and case law have given to the matter in the environmental sphere. The conclusion is that the doctrine needs to be properly conceptualized in the environmental sphere, pointing out the nature of the prohibition of environmental retrogression as a legal limitation present in the third sub-rule of proportionality. The prohibition of environmental retrogression limits are analyzed in concrete cases / Este trabalho tem por objeto analisar o direito fundamental à integridade do meio ambiente e os deveres associados para, em seguida, examinar a proibição do retrocesso ambiental e seus limites. O intuito do trabalho é contribuir para a compreensão do conceito de proibição do retrocesso ambiental, de sua abrangência e limites, evitando a vulgarização do tema. Baseado em sólida pesquisa doutrinária e jurisprudencial, o trabalho examina de forma crítica algumas das principais polêmicas que contornam a proibição do retrocesso. Estudam-se, de forma detalhada, teorias dos direitos fundamentais, estrutura e aplicabilidade de tais direitos e deveres associados para, ao final, optar-se pela base teórica que melhor condiz com a realidade do ordenamento jurídico nacional. Classifica-se a norma constitucional ambiental como princípio e a partir daí seguem conclusões sobre a relatividade de seu conteúdo essencial e do mínimo existencial ecológico. Analisamse minuciosamente a origem e o conceito de proibição do retrocesso ambiental com enfoque nos direitos sociais, em que o instituto ganhou seus mais conhecidos contornos para, em seguida, criticamente avaliar a abordagem que doutrina e jurisprudência têm dado ao tema na esfera ambiental. Conclui-se pela necessidade da adequada conceituação do instituto na esfera ambiental, apontando a natureza da proibição do retrocesso ambiental como limitação jurídica presente na terceira sub-regra da proporcionalidade. Avaliam-se os limites da proibição do retrocesso ambiental em casos concretos

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2016-04-13T19:15:09Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DissertaçãoCONCLUÍDA VicenteQuintas.pdf: 980276 bytes, checksum: 11e595e21dad9c354e6b0f26ce62c032 (MD5) / Made available in DSpace on 2016-04-13T19:15:09Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DissertaçãoCONCLUÍDA VicenteQuintas.pdf: 980276 bytes, checksum: 11e595e21dad9c354e6b0f26ce62c032 (MD5) Previous issue date: 2015-02-10 / A dissertação apresenta um estudo descritivo-analítico do discurso jurídico-doutrinário da técnica da ponderação produzido no Brasil, com base nas ideias sustentadas por Ronald Dworkin e Robert Alexy no campo do estudo das espécies normativas. A partir da caracterização do Modelo de Regras proposto por Dworkin e das Teorias da Argumentação e dos Direitos Fundamentais, com enfoque nas ideias formuladas por Alexy, cada qual originada em contextos distintos, buscar-se-á a identificação dos seus principais conceitos e fundamentos, para então se proceder à abordagem descritivo-analítica dos discursos operacionais emanados da doutrina brasileira, naquilo que se convencionou chamar de Teoria dos Princípios, que toma os referidos autores estrangeiros como marco teórico-dogmático. A dissertação, ao trabalhar de forma comparativa os discursos oriundos das doutrinas estrangeira e brasileira, irá examinar tanto as críticas que desmerecem o sopesamento enquanto método hermenêutico capaz de oferecer uma resposta controlável e racional para os embates entre normas constitucionais quanto os termos das propostas de reformulação dos autores brasileiros que, embora aceitem a técnica ponderativa, propõem diferentes critérios de distinção entre regras e princípios, com a consequente expansão da técnica ponderativa na busca da solução dos conflitos constitucionais. Essa postura reformista mostra-se recorrente e constante na doutrina brasileira que pretende aprimorar o modelo original, habilitando o pesquisador a falar em uma aplicação da técnica da ponderação que destoa de sua elaboração original e é comumente propugnada entre os juristas que partilham das intenções de Dworkin e, especialmente, de Alexy. / The dissertation presents a descriptive-analytical study of the legal and doctrinal discourse of the weighting technique produced in Brazil, based on the ideals held by Ronald Dworkin and Robert Alexy in the field of study of normative species. From the characterization of the Model of Rules proposed by Dworkin and theories of Argumentation and Fundamental Rights, focusing on Alexy‟s theory, each of which originated in different contexts, will be sought to identify their key concepts and fundamentals, and then proceeding to the descriptive and analytical approach to operational discourses emanating from the Brazilian doctrine, what is conventionally called the Theory of Principles, which takes such foreign authors as a theoretical and dogmatic framework. The dissertation, the work of comparatively speeches coming from the foreign and Brazilian doctrines, will examine both the criticism that detract the balancing technique while the hermeneutical method able to offer a controllable and rational response to the conflicts between constitutional rules on the terms of the recast proposals of Brazilian authors who, while accepting the weighting technique, propose different criteria for distinguishing between rules and principles, with the consequent expansion of balancing technique in search of the solution of the constitutional conflicts. This reformist posture shows a recurring and constant in the Brazilian doctrine that intends to improve the original model, enabling the researcher to speak at an application of the weighting technique that diverges from its original design and is commonly advocated among lawyers who share Dworkin intentions and especially Alexy.

Made available in DSpace on 2016-04-26T20:24:18Z (GMT). No. of bitstreams: 1 Daniel Bushatsky.pdf: 1380757 bytes, checksum: 47bccc0b95080221650937333369ec7e (MD5) Previous issue date: 2016-03-09 / This doctoral thesis presents the principle of negotiating security, relating it to corporate law. For such, the principles of rules are differentiated, exposing the basic principles of corporate law, emphasizing that it is due to private autonomy that the partners subject themselves to the will of the majority in corporate resolutions, just as decisions made should follow the interests of the corporation. After this, the principle of negotiating security was conceptualized, which is sustained over 4 (four) pillars: objective good faith (loyalty), confidence theory, principle of correction (inspired by the Italian law) and private autonomy. It was asserted that loyalty, reliability, correction and subjective and objective autonomy jointly studied provide the base value for the interpretation of the Law and Legal Affairs, bringing security to corporate relations, within the legal framework of trade, creating the standard of behavior expected from all those involved in trade. By combining the principle of negotiating security with the principle of corporate preservation, it can be demonstrated how conflicts of interest involving the company, partners and administrators should be resolved. Following, first an overview of business risk and the multiple facets of justice, then a review on the legal protection of private investment, arriving at the conclusion that it must comply with its corporate function, in order to expose the main aspects of the business corporation. In order to prove the understanding, doctrinal passages were presented, recent decisions of the Brazilian courts on corporate law were analyzed, as well as how theoretical examples were used as illustration. Finally, the paper emphasizes that the principle of negotiating security must be applied in corporate law, protecting society, partners, administrators, and, thus, helping both the economic and the social development / Na presente tese de doutorado apresenta-se o princípio da segurança negocial relacionando-o com o direito societário. Para tanto, diferenciam-se os princípios das regras, expondo, depois, os princípios basilares do direito societário, destacando que é graças à autonomia privada que os sócios se sujeitam à vontade da maioria nas deliberações sociais, assim como as tomadas de decisões devem seguir o interesse da sociedade. Após, conceituou-se o princípio da segurança negocial sustentando-o em 4 (quatro) pilares: boa-fé objetiva (lealdade), teoria da confiança, princípio da correção (inspirado no direito italiano) e autonomia privada. Asseverou-se que lealdade, confiança, correção e a autonomia subjetiva e objetiva estudadas conjuntamente trazem o valor base para a interpretação da Lei e dos negócios jurídicos, trazendo segurança às relações sociais, dentro do regime jurídico comercial, criando o padrão de comportamento esperado de todos os envolvidos no comércio. Conjugando o princípio da segurança negocial com o princípio da preservação da empresa, demonstrou-se como os conflitos de interesses envolvendo sociedade, sócios e administradores devem ser resolvidos. Seguiu-se, primeiro com uma visão geral sobre o risco empresarial e as múltiplas facetas sobre justiça, depois realizando uma crítica sobre a proteção jurídica ao investimento privado, concluindo que este deve cumprir sua função social, para assim expor os principais aspectos da sociedade empresária. Para provar o entendimento, trouxeram-se passagens doutrinárias, analisaram-se recentes decisões dos tribunais brasileiros sobre direito societário assim como se utilizaram exemplos teóricos como ilustração. Por fim, ressaltamos que o princípio da segurança negocial deve ser aplicado no direito societário, protegendo sociedade, sócios, administradores, e, ajudando, consequentemente, no desenvolvimento econômico e social

不論是反全球化或是支持全球化，我們都無法否認，全球化已經是一個現在進行式。另外一個與全球化一樣逐步成長的乃是市場經濟體制，市場經濟體制植基於開放競爭有助於資源合理分配的觀念，而全球化則擴大了資源分配的範圍。然而，全球化和市場經濟體制的發達，貿易壁壘的消除，也帶動跨國界限制競爭活動的發展，反托拉斯不再是單純的國內問題，而是國際問題。 國際反托拉斯所帶來的問題大致可分為下述兩種，一是阻礙國際貿易的發展，二是因為各國不同的反托拉斯標準造成國際緊張以及企業成本。第一類問題可以細分為下述幾種情況：1. 國際卡特爾破壞市場競爭機制以及消費者福祉； 2. 跨國公司在全球濫用獨占力，影響國際競爭秩序和消費者福祉；3. 競爭法的缺乏以及競爭法的不力執行構成市場進入障礙。第二類問題亦可以細分為下屬幾種情況：1. 國際合併的多國標準造成企業的額外成本，不利國際合併之進行，並造成國際緊張；2. 國與國間產業政策以及競爭政策的衝突。 面對上述這些跨國性的反托拉斯問題，各界紛紛提出競爭法調和的呼籲，此議題近來在各國際組織也漸獲重視。事實上為了處理國外限制競爭行為對國內所產生的影響，以保護本國利益，國內法方面已有所謂的「域外適用（extraterritorial application）」對策產生。但是競爭法的域外適用並無法全然解決現時國際限制競爭行為所帶來的問題，反而還帶來了新的問題，並造成國際緊張。為了在國際案件有效執行反托拉斯法，不論是在卡特爾案件或是獨占力濫用案件，各國競爭法主管機關互相合作與協調都是不可或缺的。至於將競爭法提升至國際法層次，避免國家以非關稅措施破壞自由貿易制度，似乎也有需要。 本文目的在於藉著對競爭法調和現況的瞭解和其成就之分析來尋求目前全球化時代，貿易自由化時代下跨國限制競爭問題的解決之道。 全文一共分為六章，第一章為緒論，為本論文做出開端，闡明全球化時代國際競爭秩序的問題，並提出研究範圍與目的。 第二章研究關於國際競爭秩序的雙邊條約，著眼於美國和歐盟，澳洲和紐西蘭，以及我國和世界各國所訂立的條約。討論範圍為該些雙邊關係所建立之合作內容，其具體成效，成功失敗之因素，以及可供世界各國借鏡之處。台灣部分則著眼於我國目前現狀之檢討，和未來走向之研究。 第三章為從事競爭法調和的區域性國際組織，研究範圍包括歐盟、APEC以及NAFTA。其中APEC所從事的活動較近於政策性的調和，屬於競爭政策的宣導；NAFTA則進一步具有競爭法的實體規範；歐盟不但具有實體規範，並具有一套全球獨步的競爭法執行架構。 第四章為國際組織，將討論UN, WTO和OECD在國際競爭法的發展。UN基本上雖為政治組織，但是對於競爭議題也相當重視；WTO部分則將討論目前競爭議題在WTO體系的進展，並進一步討論WTO進行國際競爭法調和工作的可行性和不可行性；OECD對於競爭議題也一直相當重視，本文將探討OECD在競爭議題方面的研究成果。 第五章為全球性的競爭法規範，討論的範圍有UNCTAD所提出的「管制限制性商業行為的一套多邊協議的公平原則和規則（Set of Multilaterally Agreed Equitable Principles and Rules for the Control of Restrictive Business Practices）」以及DIAC。這兩套全球性的競爭法不但都具有實體規範也都提出一套制度性規範，雖然兩者都未能成為具有拘束力的國際競爭法，但是其所提出的實體規範內容和架構設計仍值得我們做進一步的研究。「管制限制性商業行為的一套多邊協議的公平原則和規則」本身是以聯大決議的形式呈現，因此在某一角度而言，「管制限制性商業行為的一套多邊協議的公平原則和規則」並未失敗，然而DIAC原本乃是預定成為WTO的附件之一，唯最後這樣的理想並未實現，因此我們有必要去問，DIAC的失敗因素為何？是基於其實體內容的設計問題，或是制度面的設計問題？或者是因為其他的外在因素？ 最後，在第六章的結論，本文將試圖分析各種競爭法調和方式的利弊得失，並且提出建議。 / Some people oppose globalization, while others support globalization. However, it is undeniable that globalization is an on-going trend. Another on-going trend is market-oriented economy structure. The structure of market-oriented economy bases on the theory that competition contributes to reasonable allocation of resource. On the other hand, globalization expands the scope of the allocation of resources. However, the proliferation of globalization and the structure of market-oriented economy and the elimination of trade barriers also promote the development of transnational anticompetitive activities. Antitrust is no more a pure domestic issue, it is also an international issue nowadays. International antitrust problems could be divided into two parts. First, the international antitrust activities hinder the development of international trade. Second, different antitrust standards of each country cause international tense situation and increase enterprises’ cost. First situation contains following aspects: 1. International cartels ruin market competition system and welfare of consumers. 2. Transnational companies abuse their dominant power all globally and affect international competition order and consumers’ welfare. 3. Absence of competition law and unenforcement of it constitute market entrance obstacles. Second situation also contains following aspects: 1.Different standards of international mergers bring many results, such as increasing enterprises’ extra cost, hindering the proceedings of international mergers, and causing international tensions. 2. The conflict between industry policy and competition policy of countries. Facing those transnational antitrust problems, the issue of the harmonization of competition law has been raised. This issue is drawing more and more attention in several international organizations day by day. In fact, to deal with the domestic effect of abroad anticompetitive activities to protect national interest, the theory “extraterritorial application” of domestic law has been raised. However, the extraterritorial application of domestic law is unable to solve all the problems that the international anticompetitive activities have brought. Furthermore, it has also made new problems and caused international tensions. To enforce antitrust law effectively in international cases, cooperation and coordination between national competition agencies are unavoidable. In addition, bringing antitrust law up to international law level and avoiding nations ruin free trade system by non-tariff strategy seem also be needed. The main purpose of this essay is to understand and analysis the current situation of the harmonization of competition law and to find out the solution of transnational competition problems in the era of globalization and the era of free-trade. This essay has been divided into 6 chapters. The first chapter is the introduction, which illustrates the international competition problems in the era of globalization and brings out the studying scope and purpose of this essay. The second chapter talks about international competition bilateral treaties between U.S. and E.U., Australia and New Zealand, Taiwan and other countries. The discussing scope contains the cooperation content which was set up by the bilateral treaty, its concrete result, and the reasons of its failure or success. As for Taiwan, this essay focuses on the review of its current situation and where its future is. The third chapter talks about regional international organizations which involve in the harmonization of competition law, such as E.U., APEC and NAFTA. APEC’s activities are more closer to the harmonization of policies, which promote competition activities. NAFTA has substantial competition regulations. E.U. not only has substantial regulations but also has the first set of enforcement system of international competition law in the world. The forth chapter is international organization, which talks about the development of international competition law in U.N., WTO and OECD. Although basically U.N. is a political organization, it also highly emphasizes competition issues. In addition, this chapter talks about the development of competition issues in the WTO system and the possibilities of promoting the harmonization of international competition law in WTO. Additionally, OECD also emphasizes competition issues very much. This chapter also talks about the study result of OECD in the competition issues. The fifth chapter is the global competition regulations, which contains “Set of Multilaterally Agreed Equitable Principles and Rules for the Control of Restrictive Business Practices” of UNCTAD and “ Draft International Antitrust Code”. Both of the global competition laws contain substantial regulations and the design of enforcement systems. Although both of them ended up in unrestrictive regulations, they also deserve further research. “Set of Multilaterally Agreed Equitable Principles and Rules for the Control of Restrictive Business Practices” was brought out with the form of UN General Assembly Resolution, but it is successful in some aspect. DIAC was meant to be an Annex of WTO originally. However this idea was not realized at the end. Why DIAC failed? Was it because of the design of its substantial content or the design of the enforcement structure or other outside factors? At last, this essay will analysis the shortages and advantages of all kinds of the harmonization of competition law and bring out recommendations in the conclusion of chapter 6.