Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-02-22T11:18:21Z No. of bitstreams: 1 anacristinacostasoares.pdf: 1693115 bytes, checksum: d51b749cc1af17fbc494259479fa9a9c (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-02-26T13:57:25Z (GMT) No. of bitstreams: 1 anacristinacostasoares.pdf: 1693115 bytes, checksum: d51b749cc1af17fbc494259479fa9a9c (MD5) / Made available in DSpace on 2016-02-26T13:57:25Z (GMT). No. of bitstreams: 1 anacristinacostasoares.pdf: 1693115 bytes, checksum: d51b749cc1af17fbc494259479fa9a9c (MD5) Previous issue date: 2014-10-20 / Este trabalho teve por objetivo investigar a atuação do Supremo Tribunal Federal como instituição que exerce um papel indispensável na vida democrática brasileira. A intensidade com que essa instituição se desincumbe de sua importante missão não permaneceu a mesma ao longo dos anos. O protagonismo e autonomia atual não se identificam com o papel secundário exercido pelo Supremo no período anterior ao advento da Constituição de 1988. Com um desenho conformado pelo constituinte de 1987 após o fim do regime militar, a Constituição de 1988, bem como mudanças significativas na organização da sociedade brasileira, possibilitaram a ampliação de uma vida democrática no país. Teóricos que estudam essa mudança confirmam um movimento no sentido de uma judicialização da política no Brasil promovida por essas condições e pelo Supremo, que impõe ao Tribunal uma necessária inserção no jogo político entre os poderes representativos do Estado. Para compreender esse movimento o trabalho realizou estudo comparativo entre os modelos de cortes constitucionais e entre os debates teóricos sobre a atuação das cortes. A judicialização da política e o ativismo judicial serviram como base interpretativa das decisões do Supremo e a sua consequente autonomia. / This thesis aimed to investigate the acts of the Supreme Court as an institution which plays an essential role in the Brazilian democratic life. The intensity with which this institution performs its important mission has not remained the same over the years. The current role and autonomy do not correspond to the secondary role played by the Supreme Court in the period of time before the Constitution of 1988. With a design composed by the constituent of 1987 after the end of military rule, the 1988 Constitution, as well as significant changes in the organization of the Brazilian society, allowed the expansion of democratic life in the country. Theorists who study such change confirm a movement towards a judicialization of politics in Brazil promoted by these conditions and by the Supreme Court, which impose a necessary inclusion in the political game between the representative branches of government. In order to understand this movement, a comparative study between the models of constitutional courts and between theoretical debates about the role of the courts was performed. The judicialization of politics and judicial activism served as interpretative basis for decisions of the Supreme and its consequent autonomy.

A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-nacional, dada a necessidade de consolidação do Balanço do Setor Público Nacional (BSPN) e a expectativa de melhoria do grau de accountability. Procedeu-se análise documental e foram realizadas 25 entrevistas com atores chave. A resposta dos diversos Tribunais de Contas quanto ao processo de Auditoria Financeira tem sido incentivar a criação de Controles Internos nos municípios / This research discusses the legitimation of authority on accounting standardization applied to the public sector to the Treasury (STN), the role of Courts of Accounts in the process of convergence with International Public Sector Accounting Standards (IPSAS) and the preparation for the acting with Financial Audit on municipalities. The convergence with international accounting standards led to the questioning of the authority on the accounting regulation applied to the public sector in mid-2009, and went on to demand the structuring of the Financial Audit function in the sub-national level, given the need to consolidate the Whole of Government Acounts (BSPN) and the expectation of improving the level of accountability. Proceeded to documental analysis and were carried out 25 interviews with key actors from the reform process. The response of the various Courts of Accounts on the financial audit process has been encouraging the creation of Internal Control in municipalities

Esta dissertação tem por objetivo avaliar o conjunto de decisões tomadas pelo Supremo Tribunal Federal em sede de controle concentrado de constitucionalidade em matéria ambiental. Para tal utilizou-se como método de avaliação conceitos da Teoria dos Direitos Fundamentais de Robert Alexy, uma vez que essa aparece frequentemente citada nos votos dos Ministros. Para tal foram selecionadas vinte decisões que preenchiam critérios da pesquisa. Elas foram posteirormente separadas em grupos, nos quais o direito ao meio ambiente ecologicamente equilibrado aparece em conflito com: direito à cultura; direito à propriedade; princípio da livre iniciativa; e princípio do desenvolvimento nacional. Após traçadas as conclusões parciais, sobre cada um dos binômios, o conjunto de decisões foi analizado como um todo. Oportunidade que foi determinado um mapa dos agentes mais comuns no processo de controle de constitucionalidade em matéria ambiental, assim como um padrão nos votos dos Ministros, negando a existência de conflitos entre o meio ambiente e outros direitos fundamentais. / This paper aims to assess the set of decisions taken under judicial review process by the Federal Supreme Court in environmental matters. To this purpose it was used as an evaluation method concepts of the Theory of Fundamental Rights written by Robert Alexy, since this is frequently mentioned by the judges. To this end it was selected twenty decisions that met the search criteria. They were separated into groups, in which the right to an ecologically balanced environment appears in conflict with: right to culture, the right to property; principle of free enterprise, and the principle of national development. After the partial conclusions drawn on each of the conflicting rights, the set of decisions as a whole was analyzed. In this opportunity it was developed a map of the most common agents in the of judicial review process in environmental matters, as well as it was stablished patterns in the judges` votes, denying the existence of conflicts between the environment and other fundamental rights.

A chamada hermenêutica tradicional tem se mostrado impotente desde a Constituição de Weimar em acompanhar e explicar a transformação por que passaram as Constituições no século XX. Por outro lado, a moderna metodologia de interpretação da Constituição ampliou demasiadamente a importância do fator político, empobrecendo a consistência jurídica da Constituição, conduzindo a sua concretização a um estado de crise. Porém, não é possível desprezar as novas metodologias, especialmente naqueles países onde a democracia está longe de resolver as questões sociais. A Metódica Estruturante de Friedrich Müller, inserindo-se no rol das novas metodologias, intenta superar a deficiência verificada nas modernas teorias, assim como nas teorias tradicionais. Desenvolveu-se ela com base na experiência constitucional alemã e tratou de inúmeros temas da teoria jurídica, aproveitando o presente trabalho apenas o núcleo metodológico principal dessa teoria, a sua metódica jurídica, que consiste precisamente em uma particular concepção de estrutura da norma, que se revela num processo de concreção normativa. Pretende-se realizar o estudo dessa metódica, aplicando-a às decisões proferidas pelo Supremo Tribunal Federal no âmbito da ordem econômica, de modo a verificar conclusivamente a conformidade ou não dessa teoria com o modo como os magistrados da Corte Suprema estruturam seus votos. Assim, o objeto de trabalho da análise é a argumentação jurídica e a pergunta que se fará é, por um lado, em que medida a metódica estruturante descreve a organização argumentativa das decisões do STF e, de outro lado, em que medida apresenta-se estruturada a argumentação jurídica das decisões do STF à luz da metódica. Ao final, conclui-se que as decisões proferidas pelo Supremo não adotam um padrão de organização que siga um modelo estruturado como aquele erigido pela Metódica Estruturante / Since the Weimar Constitution, the so called Traditional Hermeneutics has been incapable of dealing with the changes occurred in the XX century constitutions. On the other hand, the modern theories have excessively enlarged the boundaries of interpretation, leading to a critical situation in this sector. Friedrich Müller theory, in spite of being a modern theory, intends to overcome these mentioned deficiencies. It was developed within the German constitutional experience and only the main core of it, the law methodic, will be important for the purposes of this work. Therefore, the objective of this work is to apply Müllers law methodic to the decisions taken by the Brazilian Supreme Court in the field of constitutional economic order. At the end, the work concluded that the Brazilian Supreme Court decisions, in the field of the constitutional economic order, do not comply with a structural model of decisions like the one developed by Friedrich Müller.

Esta pesquisa analisa um conjunto de 76 decisões proferidas pelo Tribunal de Contas da União Brasileiro, relativas às irregularidades de sobrepreço em contratos de obras publicas federais licitadas e executadas, com o objetivo de identificar estratégias de captura de renda e as respostas da Corte de contas. Estas decisões são denominadas de acórdãos e foram selecionadas pelo próprio Tribunal para servirem de paradigma para futuras decisões. A pesquisa identificou 4 diferentes estratégias de captura de renda envolvendo manipulação de índices referenciais de preço de itens unitários e verificou que as determinações contidas nos acórdãos analisados limitam-se a corrigir a irregularidade e a penalizar os responsáveis com multas previamente conhecidas. / The study analyzes 76 decisions made by the Brazilian Supreme Audit Court, regarding overpricing irregularities in public bidding contracting for federal construction and execution, in order to identify rent-seeking strategies and Court responses. These decisions are called \"acórdãos\" and they were selected by the Supreme Audit Court to guide future decision making. The study identified 4 different rent-seeking strategies involving the manipulation of price reference indexes for unit items and it also verified that the decisions are limited to correct the irregularity and to penalize the responsible ones with prior known fines.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-09-02T12:30:27Z No. of bitstreams: 1 carlabeatrizdealmeida.pdf: 1402127 bytes, checksum: 038879361c662a52ec7f433c71b587d5 (MD5) / Approved for entry into archive by Diamantino Mayra (mayra.diamantino@ufjf.edu.br) on 2016-09-06T11:52:28Z (GMT) No. of bitstreams: 1 carlabeatrizdealmeida.pdf: 1402127 bytes, checksum: 038879361c662a52ec7f433c71b587d5 (MD5) / Made available in DSpace on 2016-09-06T11:52:28Z (GMT). No. of bitstreams: 1 carlabeatrizdealmeida.pdf: 1402127 bytes, checksum: 038879361c662a52ec7f433c71b587d5 (MD5) Previous issue date: 2013-07-05 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O presente trabalho pretende promover a discussão sobre a trajetória do Supremo Tribunal de Justiça (funcionamento e composição) no período de 1849 a 1855. Através dos Livros de Atas de Julgamentos deste tribunal, dos relatórios do Ministério da Justiça, do Banco de Dados dos Ministros do Supremo Tribunal de Justiça e outras fontes, percebemos que os limites impostos ao Supremo Tribunal para tentar isolá-lo de possíveis conflitos políticos não lograram êxito completamente. A partir da década de 1840, a situação do Supremo Tribunal de Justiça e a questão da interferência do Executivo no Judiciário estará constantemente nos debates políticos da época. Refletimos sobre o método da prosopografia - sua aplicação e contribuição na pesquisa histórica -, bem como buscamos traçar o perfil coletivo dos membros do Supremo que na sua maioria exerceu cargos na Administração Pública e desta forma interferiu nos rumos do Estado Imperial Brasileiro. / The present work intends to promote discussion about the history of the Supreme Court (functioning and composition) in the period from 1849 to 1855. Using the Books of Acts of judgments of this court, reports the Ministry of Justice, the Database of the Supreme Court’s members and other sources, we realized the limits imposed the Supreme Court to try to isolate it of possible political conflicts were not successful. Since the 1840s, the state Supreme Court and the issue of executive interference in the judiciary will be constantly in the political debates of that age. Reflecting about the prosopography method - its application and contribution to historical research – and profiling the members of the Supreme which most of them provided the statement and interfered in the course of the Empire of Brazil.

Juridiction suprême de l’ordre judiciaire, la Cour de cassation a pour mission de contrôler le respect de la loi ; elle en est la gardienne. La Cour de cassation est par conséquent juge du droit et ses décisions s’imposent aux juridictions qui lui sont inférieures. Ce rôle de la Haute juridiction est l’héritage de la période révolutionnaire pendant laquelle s’est exprimée une volonté : celle de faire table rase du gouvernement des juges. Ce pouvoir judiciaire exacerbé s’est en effet illustré sous l’Ancien régime à travers l’activité des Parlements. De cette volonté de rupture est née une idéologie légaliste : l’activité du juge est encadrée par la loi et ce dernier doit raisonner en fonction d’elle. Face à ce constat, la thèse adopte alors une approche descriptive de ce légalisme. Cette idéologie influence la fonction de juger dans sa conception et son expression, présentant alors le juge comme « la bouche de la loi ». Pourtant, derrière cette apparence très formelle, ces motivations brèves et ces raisonnements syllogistiques, le juge de la Cour de cassation se révèle un interprète authentique et fait état d’un réel pouvoir judiciaire normatif. A partir de cette observation, cette étude se propose de dévoiler cette réalité latente, d’expliquer de quelle manière elle s’établit et de comprendre pourquoi, malgré l’évidence du réel, l’apparence légaliste reste la représentation officielle. Un décalage entre l’apparence de l’office du juge tel qu’il est exprimé et la réalité de l’office tel qu’il est exercé est donc identifiable. C’est sur la base de ce constat et en prenant en compte les contraintes internationales - notamment européennes - pesant sur l’office du juge français que cette recherche fait le choix de s’inscrire dans une approche pragmatique en proposant des évolutions de la fonction de juger dans un objectif de cohérence, d’intelligibilité et d’efficacité de la justice. / Supreme Court of the french judiciary system, the Court of cassation has the mission to control the respect of the law ; the Court is its gardian. Its decisions are imperative upon the lower jurisdictions of the judicial system. This role of the High Jurisdiction is the inheritance of the revolutionary period during which the will was to ward off the government by judiciary. This government of judges took place in France under the Old Regime through the activity of Parliaments. Through this will of break was born a legalistic ideology : the activity of the judge is supervised by the law ; judges has to argue according to it. Considering this, the thesis adopts then a descriptive approach : the legalism has an impact on the conception of the judge, his judicial activity and its expression. The judge is presented as the mouth of the law. Nevertheless, behind this formal appearance, these brief motivations of the decisions and these syllogistic reasonings, the judge of the Court of cassation shows himself an interpreter and has a real normative judiciary power. This work suggests then revealing this reality, to explain how it becomes established and to understand why in spite of the obvious fact of the reality, the legalistic appearance remains the official representation. A gap between the appearance of the office of the judge as it is expressed and the reality of the office as it is exercised is thus identifiable. It’s on the basis of this observation and by considering the international constraints (european constraints in particular) impacting the judge activity that this thesis chooses to have a pragmatic approach by suggesting evolutions of the judicial function in an objective of coherence, intelligibility and efficiency of the justice.

1 Federal Supreme Court of Switzerland Abstract The aim of this thesis is to outline the position of the Federal Supreme Court of Switzerland in the Swiss legal system and to discuss whether an extension of the judicial review on federal statutes should de lege ferenda take place. The first chapter serves as a brief description of the formation of Switzerland as well as of the Federal Supreme Court itself. The second chapter deals with the position of the Federal Supreme Court in the Swiss legal system along with its internal organisation. The third chapter is dedicated to the various types of constitutional jurisdiction from a theoretical point of view. The fourth chapter's purpose is to offer an overview of the current legal framework of constitutional jurisdiction in Switzerland. The fifth chapter acts as an evaluation of the various arguments for and against the implementation of judicial review of federal statutes. The Swiss legal system is generally very well known for its uniqueness and emphasis on the principle of sovereignty of the people. Although it is often used as an example of a well functioning democracy, there are parts of it that can be subject to critical dispute. Key words: Federal Supreme Court of Switzerland, swiss legal system, judicial review

Magister Legum - LLM / The so called business judgment rule (hereinafter referred to as ―the BJR or the rule‖) that serves to protect directors from liability for negative consequences of honest, reasonable business decisions that went wrong, was developed by the American judiciary in the early 19th Century.2 Percy v. Millaudon, a Louisiana Supreme Court decision quoted above, articulated what is now referred to as the BJR.3 This case provides the earliest expression of the American BJR.4 Delaware courts subsequently issued a series of cases formulating the BJR as a presumption.5 Although the earliest expression of the rule was provided by a Louisiana court, the dissertation will focus on the Delaware case law formulation of the rule.6 The essence of the BJR is that judges should not second guess directors‘ decisions if certain elements of the BJR are fulfilled.7 Courts are required to exercise caution when dealing with claims brought by either stakeholders or shareholders against directors who have made bona fide, also referred to as good faith, business decisions.8 In order to be protected by the BJR and for it to act as a safe harbour, the court will determine whether certain requirements have been met before applying the rule.9 The Delaware courts formulated the BJR as a presumption and in order for directors to be protected by the rule they must have made an informed business decision, in good faith and in the honest belief that the decision will be in the best interest of the company.10 As will be discussed later, this formulation of the rule is referred to as the traditional BJR. In addition to the aforementioned formulation, another formulation was provided by the American Law Institute (hereafter referred to as the ―ALI formulation‖).11 Initially there had been difficulties codifying the ALI version of the rule but later it was successfully codified in paragraph 4.01(c) of the ALI Corporate Governance Project.12 This formulation requires a director to ensure that he has no personal interest in the matter, he is reasonably informed of the matter prior to making the decision and he rationally believes the decision will be in the best interest of the company.13 If the director complies with the aforementioned requirements, the director will be considered to have acted in good faith.14 Directors owe fiduciary duties to the company and in instances where they breach one or more of these duties they can incur personal liability.15 The rule thus emerged because of the need to protect directors and it serves as a safe harbour for those individuals who made a decision in conformity with the aforementioned requirements.16 In commercial terms the rule bestows economic freedoms and freedom of entrepreneurship to directors guided, in any case, by ―the best interest of the company‖.17 The most commonly cited reasons for the existence of the rule are that it promotes risk taking, encourages competent persons to serve as directors, prevents judicial second-guessing and promotes judicial efficiency. It further provides directors with sufficient freedom to manage the company and it ensures that the interest of shareholders and those of directors are balanced.18

Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academics and researchers have studied this subject in the audit environment. However,in relation to the research conducted on the audit expectation gap in the private sector, a lack ofresearch exists on the audit expectation gap in the public sector. The importance ofunderstanding and realising the audit expectation gap in the public sector relies on the threatthe gap has on the legitimacy and trust of the national audit offices and public auditors. Purpose: This research study aims to explore the audit expectation gap in the public sector.The study seeks to investigate what manifests the audit expectation gap between the SwedishNational Audit Office and the society of Sweden. In addition, the study aims to moreoverunderstand the reasons for making the audit expectation gap emerge. Method: The study includes two different research methods aimed to explore the differentperceptions of the public auditors and the society concerning the roles and responsibilities ofpublic state auditors. Semi-structured interviews with auditors from the Swedish National AuditOffice were conducted to comprehend their perception of public auditors. In comparison,content analysis on a published news article of the Swedish National Audit Office was observedto comprehend the Swedish society’s perceptions of public auditors. The two research methodswere then analysed and compared to explore if an audit expectation gap exists between thedifferent perceptions. Findings: The findings provide an understanding of different contributors causing an auditexpectation gap to emerge between the Swedish National Audit Office and Swedish society.The findings suggest that the audit expectation gap can be a consequence of the public lack ofknowledge in the office, poor performance or failure to adhere to core ethical principles byeither the individual auditor or office or the efficiency of the standard and its sufficiency toprovide with high-quality auditing. When such situations or circumstances emerge, the findingsindicate that an audit expectation gap is manifested between the Swedish National Audit Officeand the Swedish society.