A pesquisa tem dois objetivos centrais: reconstruir o desenvolvimento da justiça de transição no Brasil até os dias atuais e identificar algumas das principais razões dos limites de sua implementação no país. Conforme as principais hipóteses, os limites da experiência da justiça transicional no Brasil estão associados a um discurso sobre a redemocratização no país, discurso este que tem a conciliação nacional como sua principal categoria. A primeira hipótese da pesquisa é a de que o discurso da conciliação nacional, veiculado pelo menos desde a elaboração do projeto de anistia pelo governo Figueiredo, continuaria a ser um dos principais limites ao desenvolvimento da justiça de transição no Brasil. Mas a segunda hipótese sustenta que, dos últimos trabalhos mais aprofundados sobre o tema para cá, este discurso teria sua hegemonia contestada de forma significativa, sendo obrigado a ceder a algumas das demandas de entidades da sociedade civil que até pouco tempo atrás não eram consideradas como negociáveis. Os objetivos e hipóteses centrais da tese serão mobilizados na seguinte estrutura. Capítulo 1: teoria e crítica dos parâmetros normativos da justiça de transição. Capítulo 2: reconstituição histórica e discursiva sobre a anistia e sobre o programa brasileiro de reparações. Capítulo 3: reconstituição discursiva e crítica sobre o julgamento do STF acerca da constitucionalidade da bilateralidade da anistia e sobre o estágio das ações penais movidas pelo Ministério Público Federal. Capítulo 4: reconstituição crítica dos trabalhos da Comissão Nacional da Verdade. / The research has two main objectives: to reconstruct the development of transitional justice in Brazil until today and to identify some of the main reasons underlying the limits of its implementation in the country. According to our main hypotheses, the limits of transitional justice in Brazil are associated with a discourse on the countrys democratization, which holds \"national reconciliation\" as its crucial category. The hypothesis 1 of the research asserts that the discourse of \"national reconciliation\", elaborated at least since the project of amnesty by the Figueiredo government, remains one of the main limitations to the development of transitional justice in Brazil. But the hypothesis 2 maintains that from the last major works on the subject to today, the hegemony of this discourse has been significantly challenged, giving some room to historical claims of civil society that until recently were not considered negotiable. The objectives and main hypotheses will be developed in the following structure. Chapter 1: theory and critique of the normative parameters of transitional justice. Chapter 2: historical and discursive reconstitution of the amnesty and of the Brazilian program of reparation. Chapter 3: discursive reconstitution and critique of the decision of the Brazilian Supreme Court on the amnestys constitutionality and the stage of criminal cases filed by federal prosecutors. Chapter 4: critical reconstitution of the work of the National Truth Commission.

Since 1982, 40 states and the District of Columbia have offered amnesty programs. In December 1990, the Multistate Tax Commission (MTC) established the National Nexus Program (NNP), a permanent tax amnesty program. Prior literature has focused on amnesty programs and has shown that these programs do little to increase tax revenues and compliance when increased future enforcement is absent. I examine the impact of the NNP on state corporate tax revenues. From 1991 through 2008, state corporate tax revenues are significantly lower than revenues from 1973 through 1990. Further, I find that states joining the NNP have a negative impact on state corporate tax revenues; however, the initial year impacts revenues differently than all other years. The implementation of Financial Interpretation No. 48 (FIN 48) provides another reason for firms to disclose in the NNP. Specifically, to reduce the FIN 48 liability on financial statements, firms may disclose in the NNP. The primary purpose of FIN 48 is to increase the comparability and transparency of financial reporting of income taxes through requiring consistent recording and disclosure across firms. Although FIN 48 has been replaced with the Accounting Standard Codification 740-10, I continue to refer to FIN 48 because of familiarity. I examine whether FIN 48 resulted in an increased number of firms entering the NNP by state. I also investigate whether FIN 48 impacted the dollar amount of NNP disclosures by state. Using aggregated proprietary data obtained from the NNP and matched with hand-collected data from 1994 through 2008, I find that FIN 48 has a positive effect on the number of NNP disclosures but has no impact on the dollar amount of disclosure. Rather, for states joining the NNP, the dollar amount of disclosure tends to be driven by the states adopting combined reporting requirements. In examining publicly-traded firms on an individual case basis, I find that economic presence and voluntary compliance initiatives predominately have a negative effect on the dollar amount of disclosure while FIN 48 has an insignificant impact.

In 2001, Amnesty International, the worlds largest international human rights non-governmental organization, made the decision to change its narrow mandate into a much broader mission statement that called for the protection and promotion of both civil and political rights and economic, social and cultural rights. Although the organization had added to its original mandate core concerning the release of prisoners of conscience before, the addition of economic, social, and cultural rights represented a major shift away from Amnesty Internationals classic focus on civil and political rights. Amnesty Internationals decision to promote all of the human rights listed in the United Nations Universal Declaration of Human Rights and become a full spectrum human rights defender was a controversial one within the organization. The debate by the Amnesty membership over whether to accept an expanded form of mandate took place within the organization over a period of a decade before any changes were made. Concerns and fears over accepting economic, social and cultural rights into the mandate ranged from the practical to the theoretical.<p> This thesis will look at the decision made by Amnesty International to begin actively promoting and defending economic, social and cultural rights. It will examine why a leading human rights organization decided to modify its focus considerably and what the challenges were in doing this. In exploring the issues of contention brought up during the debates by the organizations membership, the larger questions surrounding international political acceptance of economic, social, and cultural rights will be examined.

In 2001, Amnesty International, the worlds largest international human rights non-governmental organization, made the decision to change its narrow mandate into a much broader mission statement that called for the protection and promotion of both civil and political rights and economic, social and cultural rights. Although the organization had added to its original mandate core concerning the release of prisoners of conscience before, the addition of economic, social, and cultural rights represented a major shift away from Amnesty Internationals classic focus on civil and political rights. Amnesty Internationals decision to promote all of the human rights listed in the United Nations Universal Declaration of Human Rights and become a full spectrum human rights defender was a controversial one within the organization. The debate by the Amnesty membership over whether to accept an expanded form of mandate took place within the organization over a period of a decade before any changes were made. Concerns and fears over accepting economic, social and cultural rights into the mandate ranged from the practical to the theoretical.<p> This thesis will look at the decision made by Amnesty International to begin actively promoting and defending economic, social and cultural rights. It will examine why a leading human rights organization decided to modify its focus considerably and what the challenges were in doing this. In exploring the issues of contention brought up during the debates by the organizations membership, the larger questions surrounding international political acceptance of economic, social, and cultural rights will be examined.

The aim of this thesis is to describe how the problem of prostitution is framed by Amnesty International. The gap in existing lines of scholarship on framing and prostitution policies, and framing and transnational advocacy networks, is the lack of descriptive research on international framing of prostitution by Amnesty International. The theoretical approach of this thesis is social constructivism, framing theory and previous studies on prostitution paradigms. By using framing theory together with previous studies on prostitution paradigms this thesis aim to specifically answer how the problem of prostitution is framed by AI; what they recognize as the problem, cause and solution to the problem. The methods to conduct this study is qualitative single case study, the data consists of official policy documents on sex work, further, the methods of analysis is qualitative textual analysis of the content of the data. The results of this study is that the problem of prostitution is given a human rights frame by Amnesty International that points out the legislative, social, and individual injustices caused by criminalization and that sex work is suggested to be decriminalized because sex workers rights are human rights that is constantly being violated at the hands of state and non-state actors.

Since Antiquity, the granting of amnesty to past atrocities has played a prominent role in political transitions. However, the moralized discourse of human rights that has emerged after the end of the Second World War has called for prosecutions in such cases. This study shows that granting individual amnesties to those responsible for past atrocities, as opposed to their prosecution, is a critical element in paving the way towards homonoia---harmony or concord---in a community that has been affected by civil strife. After having explored the origins of amnesty in Ancient Athens and its similarities with the amnesties granted by early modern European peace treaties and the South African Truth and Reconciliation Commission, the author argues that individual amnesty constitutes the only way of uncovering the truth about past atrocities. This is turn facilitates the forgiving of perpetrators and thus the achievement of homonoia. Moreover, individual amnesty, as mainly a political act, can nevertheless encompass considerations of justice, when the notion is not restricted merely to its punitive aspect.

Thesis (Ph.D.)--Bowling Green State University, 2006. / Document formatted into pages; contains vi, 334 p. Includes bibliographical references.

Orientador: Paulo Ribeiro Rodrigues da Cunha / Banca: Angélica Lovatto / Banca: Eliel Ribeiro Machado / Resumo: O presente trabalho de Mestrado consiste numa pesquisa sobre os militares não-anistiados pertencente à Associação dos Marinheiros e Fuzileiros Navais do Brasil (AMFNB), que se organizaram politicamente no período inicial da abertura política de 1979, primeiramente, na União dos Militares Não-Anistiados e em seguida, modificada para Unidade de Mobilização Nacional pela Anistia (UMNA). O estudo dessa temática surgiu ainda na graduação do curso de Ciências Sociais mediante a participação em Grupo de Estudo sobre a Esquerda Militar, bem como em Congressos referentes ao tema de Defesa Nacional, Militares e Política. Tendo por objetivo investigar a luta dos marinheiros atingidos pelos Atos Institucionais e Complementares no período da Ditadura Militar de 1964-1985 no Brasil, pela aplicação do direito à anistia e por sua ampliação, tendo em vista a constituição e atuação política dos marinheiros da UMNA. Considera-se que os membros dessa entidade a identificaram como um Partido Militar enquanto possibilidade histórica no momento em que a luta pela anistia passou de um patamar jurídico para o político a partir dos debates... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The present work consists in a search about the military no amnesty concern of a Association of the Sailor and Naval of the Brazil (AMFNB), that is organized political in initial age of the political open in 1979, first, in the Union for the Amnesty (UMNA). The study about this theme appeared in graduation the curs of Social Sciences about the participation in Group of the Study about the Military left, like in Congress referents of the theme National Defense, Military and Political. Like for object search the fight of sailors reached or the Institutionally acts and complementary in age of the Military Dictatorship of the 1964-1985 in the Brazil, for the application of the law for anmities and its enlargement, consider the constitution and political application of the sailors oh the UMNA. Consider that the members oh the entity identify like a Military Side while the historic possibilities in the moment in the fight for the amnesty passed for he juridical for a political landing because of the debates occurred in the National Congress. The development of the search consisted in the qualitative boarding of the type search camp and the methodology of the Oral History and Documental Analyze. Thus, be realized, at first, for the bibliographic analyze, and before, for the interviews semi-structural‟s, documents and historical registries in the aquiver of the entity, like theory analyze of the all the views collected. Thus, may consider that the fight of the sailors even no amnesty oh the UMNA for the applications of the law for amnesty, extensive and no restrict, results of the identification for the sailors like a Military Side occurred in the National Congress when the conquest on the political amnesty only be possible for a actuation, also, political / Mestre

Magister Legum - LLM / The end of Apartheid and the transition to a new constitutional democracy in South Africa was ushered in by the Truth and Reconciliation Commission (TRC). The purpose of the TRC was to promote a dialogue between victims and perpetrators of gross human rights violations to try and achieve reconciliation in the country. To this end, the TRC was given the power to grant conditional amnesty to those who came forward to reveal the full truth to the country about the crimes that they had committed. Those who refused to apply for amnesty or who did apply but were denied amnesty were supposed to be prosecuted. A number of years have passed since the final TRC report was submitted and hardly any prosecutions have taken place. This paper argues, by comparing the transitions in Argentina and Chile to the one in South Africa, that the lack of post-Truth Commission prosecutions in South Africa has contributed to nurturing a culture of impunity for acts of corruption in high offices of state. It argues that in countries transitioning from repressive and authoritarian regimes to democratic governments, prosecutions of gross human rights violations are necessary for the creation and strengthening of the rule of law and a human rights culture. Therefore, the impunity for economic crimes such as corruption is detrimental to democracy.

The purpose of the study was two-fold: firstly to perform a critical analysis of the VAT amendments, relevant to municipalities as introduced by the Small Business Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 with effect from 1 July 2006. Secondly, to perform exploratory practical research by means of a custom-designed questionnaire. The aim of the questionnaire was to assess whether or not the potential problems, as identified by the critical analysis, may be prevalent in practice. Six municipalities, mostly metropolitan (metros) provided their responses to this questionnaire. The study has indicated that the VAT amendments and transitional provisions were generally well received by municipalities. However, there appears to be an indication that the training on the VAT amendments received by municipalities may not have been effective. This may be an area for consideration for future taxation laws amendment and implementation process. Moreover, the initial cost, effort and time required by the taxpayers to implement the VAT amendments has shown to be onerous. Further research is needed to establish whether or not the VAT amendments will continue to be beneficial to the municipalities in the upcoming fiscal-years. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted