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- ItemA 'fase de saneamento e organização' no processo de estrutura cooperativo-democrática(Universidade Federal do Espírito Santo, 2015-07-03) Sant'Anna, Igor Pinheiro de; Mazzei, Rodrigo Reis; Zaneti Júnior, Hermes; Gonçalves, Tiago FigueiredoThis research aim to analyze the judicial sanitation phase of the process and its organization as a mechanism to enforce parties to participate on court’s decisions. Nowadays, the judicial system experiences the theoretical framework of formalism and evaluative, where the process itself is the methodological pole of the procedural science, strengthening it as a stage with three different actors. It is assumed that a democratic model of procedures is required to ensure the effective participation of the parties along the formation of the court’s decision. Moreover, the research dismembers the three main activities developed during the sanitation phase of the process: the conciliation attempt proclaimed by the judge; the correction of procedural defects added by the decisions regarding any other issues related to procedural disputes; and, at last, the organization of the probative instruction phase, with the proper fixing of the disputed issues. At the end, the research will conclude if the sanitation part of the process is the best moment to develop the judicial dialogue; and if it is possible to reach a fair decision in a reasonable time with the judicial dialog with the effective participation of the parties.
- ItemA (in)tangibilidade da coisa julgada perante decisão de inconstitucionalidade : uma análise do parágrafo 15 do artigo 525 do Código de Processo Civil(Universidade Federal do Espírito Santo, 2017-06-02) Lyra, João Paulo Barbosa; Moussallem, Tárek Moysés; Jeveaux, Geovany Cardoso; Lins, Robson MaiaThe main goal of this dissertation is to analyze the compatibility of paragraph 15 of Article 525 of the Code of Civil Procedure with the Brazilian Legal Order. From the theoretical model of logico-semantic constructivism, Law is understood as a set of rule of laws and cultural object constituent by its own realities by means of deontic speech act. To each production of legal norm there is a new legal system in a certain time. Legal security safeguards legal facts that occur in each of the legal system , ensuring the maintenance of the legal relationships created by Law. In order to protect the Federal Constitution, the constituent created forms of constitutionality control which will be proceeded either in a diffuse way, or in a concentrated way, not having hierarch between these two forms. From this perspective, the concept of res judicata is set from its normative structure as well as fundamental right guaranteed by the Federal Constitution of 1988. This theoretical and legislative panorama support the conclusion by the unconstitutionality of the provision in the Code of Civil Procedure of 2015.
- ItemA adoção das IFRS impacta no gerenciamento de resultados? Evidências do mercado de capitais brasileiro(Universidade Federal do Espírito Santo, 2015-09-25) Silva, Vitor Corrêa da; Silva Junior, Annor da; Bortolon, Patrícia Maria; Martinez, Antonio LopoThis dissertation aimed to identify the impact of the IFRS adoption on earnings management (proxy for the earnings quality - EQ) of non-financial Brazilian companies on the Brazilian Securities, Commodities and Futures Exchange (Bolsa de Valores, Mercadorias e Futuros de São Paulo - BM&FBOVESPA). In reviewing the literature on the issue, it was found that: (1) there is a gap in the investigation of earnings management in Brazil, since most of the studies focuses on earnings management by discretionary accruals, there are few studies on earnings management by operational manipulations, as well as studies on both earnings management forms (MARTINEZ, 2013) and; (2) the earnings quality (EQ) is not only influenced by accounting standards, but by at least three distinct factors: i) the legal and political environment in which companies operate, ii) the accounting standards and; iii) internal incentives of the companies for the disclosure of accounting information, being the first factor more relevant than the others two, including by also influence them (SODERSTROM, SUN, 2007). Thus, it chose to measure both forms of earnings management and analyze the impact on them of three variables that are expected to capture the effects of the three factors that impact the EQ, they are: i) the additional regulation of some sectors of the economy (first factor); ii) IFRS (second factor) and; iii) the presence of companies in the special segment of BM&FBOVESPA listing (third factor). It is believed that this approach which assesses the IFRS together with other factors that impact the EQ allow a more comprehensive analysis on the possible impact of the IFRS on earnings management. The population of interest of the research was the non-financial public companies of BM&FBOVESPA and the sample, collected from the Comdinheiro tool, included 1,619 firm/year observations for models of discretionary accruals and 1,592 firm/year observations for models of operational manipulations. In order to implement the research were carried out six regression analyzes with White robust correction for panel data with random effects, each regression had as a dependent variable a different metric for earnings management of companies, and three sought to capture the discretionary accruals and three other the operational manipulations. The results suggest that IFRS had no impact on earnings management practices, either discretionary accruals or operational manipulations. The presence in regulated sectors, however, tends to have a restriction on the use of earnings management by discretionary accruals in companies, however, does not impact on earnings management by operational manipulations. Regarding the presence in the special segment of BM&FBOVESPA listing, the results suggest that in recent years, when the accounting standard was already IFRS, companies present in these segments had lower absolute values of discretionary accruals and operating manipulations. It is concluded that the IFRS were not able to decrease the earnings management in Brazil possibly due to poor Brazilian institutional environment (LOPES; WALKER, 2008), showing even a formalistic aspect which is characterized by the difference between the practical reality and Legal proposal planned for this reality (RIGGS, 1964, 1968). Also contributing to the literature in Brazil, the results suggest that both forms of earnings management are affected by different phenomena because they have different incentives and costs and, therefore, should not be treated as if they respond to the same incentives.
- ItemA ampliação do colegiado em caso de divergência : o art. 942 do CPC/2015(Universidade Federal do Espírito Santo, 2019-06-19) Borges, Carolina Biazatti; Siqueira, Thiago Ferreira; Jorge, Flávio Cheim; Cunha, Leonardo José Ribeiro Coutinho Beraldo Carneiro da; Rodrigues, Marcelo AbelhaTo appeals is traditionally assigned part of the responsibility for the slowness of the Judiciary. Despite the lack of empirical data showing that the “embargos infringentes” were not responsible, not even remotely, for causing the delay in the relief, the legislator of the Code of Civil Procedure of 2015 suppressed the appeal and stablished in the article 942 a judgement technique that preserves its essence. The Brazilian procedural system appreciates the courts’ collegiality and, therefore, this technique plays an important role in the procedure of some civil appeals and actions: it is applied when divergence happens, which is the expected climax of a plural entity. Thus, the present research proposes the analysis of the technique of extension of the joint committee in case of divergence from its most remote origin to its legal forecast, providing a dialogue between the reality of the legal text and the forensic practice in the daily life of the courts. After presenting the history of the “embargos infringentes” in the Brazilian legislation, the study aims to: 1) analyze how was the legislative process until the conclusion of the current text of the art. 942 of CCP/2015; 2) identify the legal nature of the rule; 3) make reflections about its purpose, benefit and importance for the process and for the parties; 4) reflect on its relation to the principle of the natural judge; 5) establish the matter to be analyzed by the judges of the extended joint committee; 6) analyze the hypotheses of incidence and non-incidence of the technique; 7) analyze other relevant and/or controversial issues involving the incidence of the technique. In order to carry out the research, bibliographical and jurisprudential research was made, and the deductive method was used based on isonomy within the civil procedure system inaugurated by the CCP/2015. The study is bound to the research line "Process, techniques and protection of existential and patrimonial rights" of the Master Program in Procedural Law of the Universidade Federal do Espírito Santo.
- ItemA arbitragem de litígios envolvendo entes públicos como tendência do processo civil contemporâneo(Universidade Federal do Espírito Santo, 2011-05-13) Fernandes, Jeane Santos Bernardino; Moschen ,Valesca Raizer Borges; Rodrigues, Marcelo Abelha; Lemes, Selma Maria FerreiraThis essay opens up about the unpretentious attempt to tack marks doctrine and jurisprudence on the use of arbitration in domestic and international commercial contracts, aiming to operate a critical analysis of the weights that advocate the barriers to adoption of private methods of conflict resolution arising under state contract. Dissent befallen the spontaneous fulfillment of government contracts, it is imperative to help the resolution of the dispute mechanisms. Considering the crisis of credibility of the judiciary, delays in proceedings, and often, lack of understanding of the specificities and peculiarities of contracting this work dissertational promotes the defense of arbitration to the demarcation dispute had in the achievement of such contracts. It should proceed to investigate the views, trends and prospects of resolving conflicts in property contracts signed by state and parastatal entities nationally and internationally, giving rise to an analysis of vestibular problems extracted from there. The key point to be faced erects itself on the strength of traditional doctrine accepting the arbitration of domestic and international commercial arbitration for the intended scope, the ground affront to constitutional principles and attachments normative legal ruling. Aiming debug prints retrograde and unthinking assertions, it should be brought to light perception renewals and compliance internationalist issue for the debate on the national scene will conform to the current situation. The work goes through, respectively: a) the baseline concept of arbitration and the institutes of public procurement in its arrangements, b) analysis of the shortcomings of the judiciary as one of the reasons for the adoption of arbitration and the impact of new limits on the elimination of dissent in public procurement through non-judicial, treat, yet c) the failure plexus rules at national level as a cause enough to opt for alternatives to the current state interference in order to conclude by the powerless of arbitration; d) harmonization of laws you want, without necessary changes in the embargo regulations elementary developed so far. This thirst lauds the study of brief notes about some of the hotspots of choice for domestic arbitration and international commercial contracts in public, stressing the dissonance of doctrine and jurisprudence on the subject in focus.
- ItemA assistência à saúde na China Continental(Universidade Federal do Espírito Santo, 2017-05-05) Silva, Adriana Ilha da; Nakatani, Paulo; Marques, Rosa Maria; Andrade, Maria Angélica Carvalho; Faleiros, Rogério Naques; Gomes, HelderThis PhD thesis presents the changes and reforms for health care in Mainland China, facing Deng Xiaoping’s “open doors” policy and economic reforms since 1978. As a result of political and economic decisions, a series of reforms on health care were implemented starting in 1980, with the introduction of a market mechanism. This has gradually altered health insure systems practiced under Mao Tsé-tung command in People’s Republic of China (PRC). We aim to demonstrate how health care has undergone a transformation from its centralized, preventive, collective and universal organization to one that is fragmented, decentralized, and of individual accountability, prioritizing high complex health sectors, with advanced technology and prescription of drugs with rising costs. In addition, that Hu Jintao’s (fourth generation) management has turned to some Maoist principles, such as universality, promotion of public health, prevention of major diseases, despite the remaining fiscal centralization. In the course of this work it has become evident that Cooperative Medical System aimed at rural population has collapsed, and was abandoned by the Ministry of Health from 1979 to 1981. There was a reduction of community funds; increase percentage of drug reimbursement; and full charge of health service by cooperative of which the fund was temporarily scarce for reimbursement (lack of loan repayment by the local government). In the 1990s, both the Government Insure System, which served government employees (9% of the urban population), and the Labor Insurance System were replaced by the Basic Medical Insure System, aimed at urban employees. In 2007, it became the Medical Insurance System for Urban Residents, adding migrant workers and farms who lost their land. Intending to replace the Rural Cooperative Medical System, some pilot initiatives of international organizations were experimented with in the 1990s, but only in 2003 it was implemented the New Rural Cooperative Medical System. The Medical Financial Assistance was established in 2003 to provide health care payments to the poor in urban and rural areas. Moreover, finally, if Deng Xiaoping’s reforms and Jiang Zemin’s measures compromised the collective nature of public health contributions, promotion, access, and coverage by making health users “cooperative” with government in health financing. Under Hu Jintao’s government there were some attempts with the National Health Reform, especially between the years of 2008 and 2009, which intended for universal coverage of rural and urban based on some principles for basic public health care from the Maoist Era.
- ItemA ata notarial e o processo(Universidade Federal do Espírito Santo, 2013-05-24) Antar, Natália Bastos Bechepeche; Rabelo, Manoel Alves; Brandelli, Leonardo; Mazzei, Rodrigo Reis
- ItemA atuação do IFES no interior do Espírito Santo : uma análise comparativa com base no ENEM(Universidade Federal do Espírito Santo, 2017-11-17) Peçanha, Lúcio Marques; Rosa Filho, Duarte de Souza; https://orcid.org/0000000163529399; Caprini, Aldieris Braz Amorim; Ferreira, Dirce Nazaré de AndradeThis study aims to point out the importance of the expansion of the Rede Federal to the interior of the state of Espirito Santo, in terms of educational development of students from cities away from Greater Vitoria, based on an analysis of the performance of four Campuses of the Federal Institute of Espirito Santo - Aracruz, Cachoeiro de Itapemirim, Nova Venecia and Piuma - in the Brazilian National High School Examination (ENEM), in the years 2014 and 2015. The ENEM was the metric adopted for analysis because other comparative analysis tools such as the Human Development Index (HDI) and the Economic Well-Being Index (IEWB), which could be used to support an analysis of this nature, do not have annual updates in Brazil, the first being based on the Census developed by Brazilian Institute of Geography and Statistics (IBGE) and the second a tool developed in Canada and that, although its application was defended as a substitute for the use of GDP (Gross Domestic Product) as a measure of Wealth of a country, does not have wide acceptance like the last. The aim of this study was to verify how the IFES Campi perform in the ENEM in comparison with the other educational institutions of their respective municipalities, besides comparing the performance of the Campi with the public schools of their municipality and between themselves. The proposed methodology is an exploratory study, with a qualitative and quantitative approach of a descriptive nature. The data collected from primary source will be through interviews with managers of the Campi researched, and the secondary data from documental and bibliographic research. The results obtained from secondary sources showed that there was a decrease in the performance of all Campi in the year 2015, when there was also budgetary contingency in the units, which indicates a correlation between performance and investments made. The analysis of the data aims on the Gibbs approach, which proposes the categorization of the data from a comparative analysis, in which the content of the interviews generates tables of information to demonstrate the vision of the speakers about the Federal Institute of Education
- ItemA autocomposição em processos tributários(Universidade Federal do Espírito Santo, 2017-05-31) Lois, Eduardo Casseb; Dias, Ricardo Gueiros Bernardes; Madureira, Claudio Penedo; Ferreira Neto, Osly da SilvaThe work proposes to approach, initially, the evolution of the concept of legality. Based upon this, it discusses the flexible nature of the aplicationof the Law, in the contemporary era and the need to build uniformed legal interpretations,assessing the importance of Public Advocacy assignments: legal consulting, judicial and extrajudicial proceedings, as well as legal internal control of the administrative acting. At this point, it addresses the impact of the new Civil Procedure Code, which adopted the “multidoors system” and normatized a paradigm change in the resolution of conflicts, demonstrating the need to reduce litigation and encourage self-composition. Therefore, it demonstrates the evolution of the concept of public interest and faces the problem of its indisponibility.Thus, it is necessary to examine the available methods to public lawyers to promote the referred disposition of rights and interests, specifically analyzing the institutes of transaction and composition, specifically in the Tax Law. This evaluation aims at searching, after the confirmation of the lack of effectiveness of the current model, to demonstrate that the application of the referred institutes of self-composition as tools of the concretion of the principles of social pacification, supremacy of public interest and legality is imperious. Furthermore, there is the express adoption, by the Civil Procedure Code, of the stare decisis (precedents) theory, whose duty to observe was legally enacted with the goal to guarantee integrity, coherence and stability of the legal system. In the end, it brings the conclusion that the institutes of composition and transaction in Tax Law mustbe improved. The first by specific legislation and the second through an attitude change in the Public Administration, which is prohibited to litigate in nonconformity with the legal system.
- ItemA autodeterminação quilombola na suprema corte brasileira : uma análise do processo judicial da ação direta de inconstitucionalidade n.° 3.239(Universidade Federal do Espírito Santo, 2018-05-03) Muniz, Lucas Pacif do Prado; Silva, Sandro José da; Pompeu, Júlio César; Vincenzi, Brunela Vieira de; Francischetto, Gilsilene Passon Picoretti; Ribeiro Júnior, HumbertoThe objective is to describe the trajectory of institutionalization of the right of collective selfdetermination of quilombolas peoples in the Brazilian Law through the judicial process. The intention is demonstrate how this right foreseen in Convention n.º 169 of International Labor Organization, in force in Brazil, was seized by the agents of the legal field who acted in the process: on the one side as a right incompatible with the Constitution of 1988 and other internal legislation and, on the other side, as a legal resource capable of influencing the attribution of the normative sense of art. 68 of the Transitory Constitutional Provisions Act that provides for the territorial right of the remaining quilombo communities. The object of analysis that results in this dissertation is the direct action of unconstitutionality nº. 3.239 in ambit of the Federal Supreme Court, where the request is filed for the declaration of unconstitutionality of Decree n.º 4.887/2003, which establishes the procedures for identification, recognition, demarcation and titling of quilombos. It is a case study in which the electronic media of the judicial process were analyzed through the reading of legal pieces and visualization of the plenary sessions, with the recording and organization of the information obtained. The attention focus falls on the alleged material unconstitutionality of the contested decree, directly related to the right of self-determination of the remnants. During the study, it was found that the judicial process, for approximately 15 years, became an arena of symbolic struggles for the legitimate consecration of the conceptual definition of quilombo, an object opened since the resumption of debates, at the time promulgation of the 1988 Constitution, about which would be recipients of art. 68. There was a confrontation of two conceptual paradigms: one with a colonial basement established by the 1740 legislation and the other contemporary, elaborated by the Brazilian Anthropology Association in 1994. It was concluded that the Court legitimized the anthropological concept of quilombo and built the normative meaning of the right of self-determination of quilombola peoples, institutionalizing based in the elements self-definition, ethnicity and territoriality. With this, it established conditions for the effective access to territory to the remaining communities, as provided for in the 1988 Constitutional Charter.
- ItemA biblioteca escolar no processo de ensino-aprendizagem: estudo de caso da rede de ensino do município de Vila Velha, Espírito Santo(Universidade Federal do Espírito Santo, 2023-03-27) Rodrigues, Patrícia Nogueira; Moreira, Nilcéa Elias Rodrigues; Pereira, Gleice; Mata, Marta Leandro da; Silva, Eduardo Valadares daAccess to information in a planned and organized manner enables individuals to have more autonomy and the criticality they need to search, select, and use information throughout their lives. Therefore, it is essential that schools have a library that is managed, organized, and a place that facilitates the teaching-learning process. Given the above, this study has the general objective of analyzing the potential of school libraries in Vila Velha, Espírito Santo State, crossing data with the results of the Ideb (2019), of the 5th years of elementary school I, to investigate whether the library and its respective services and activities offered by librarians have a relationship with the score of the subject of Portuguese Language of the curriculum component that relates to the score obtained by the school. In this sense the specific objectives are: describe the activities that are developed to enhance reading, writing and interpretation of texts that are necessary for the subject of Portuguese Language; present the collaborative work of the librarian with the teacher; point out the role of the librarian as a mediator in the teaching-learning process; demonstrate the impacts of the use of the library, in a planned way, in the Ideb results. The research methodology adopted was exploratory and documental, the analysis of the results was carried out with a qualitative and quantitative approach and the case study of the library network of the Vila Velha municipal government. A bibliographic survey was carried out in the Reference Database of Journal Articles in Information Science (BRAPCI) and in the Brazilian Digital Library of Theses and Dissertations (BDTD), books, official documents and norms in education and librarianship. As for the field research, a Google Forms questionnaire was used as a data collection instrument. For data analysis, Bardin's content analysis method was used. The results indicate that the library has relevance in the teaching-learning process, however, for the use of the library to make sense and bring learning, the collaborative work of the librarian with the teacher should be planned, developing activities and projects that contribute to enhance what was learned in the classroom, favoring the Ideb results.
- ItemA boa-fé objetiva no processo civil : a teoria dos modelos de Miguel Reale aplicada à jurisprudência brasileira contemporânea(Universidade Federal do Espírito Santo, 2008-08-15) Santos, Leide Maria Gonçalves; Lima Neto, Francisco Vieira; Zaneti Júnior, Hermes; Vincenzi, Brunela Vieira deLo scopo principale di questo lavoro è quello di presentare la buona fede oggettiva come paradigma reggente dei rapporti intersoggettivi nel campo del Diritto Processuale Civile dimostrando il superamento dell’ applicazione rigorosa delle tecniche processuali dall’influso dei valori sociali, politici e culturali. La nuova sfumatura impressa dalla buona fede oggettiva nel campo del Diritto Processuale Civile stabilisce un modello oggettivo di condotta sociale segnato dalla lealtà e dalla probità che impera come standard giuridico per tutti coloro che partecipano del rapporto giuridico processuale. Le garanzie costituzionali processuali, espressione dello Stato Democratico di Diritto, sono ottimizzate attraverso le regole stabilite dalla buona fede oggettiva come norme che regolano la dialetticità del contraddittorio segnato dalla cooperazione leale e proba. La buona fede oggettiva, come causola generale effettivata nell’art. 14, inciso II del Codice di procedura civile, irradisce il suo costrutto in tutti gli espettri del Processo civile attraverso i modelli giuridici costruiti dalla giurisprudenza con l’uso della Topica, portando un nuovo raggio di luce per il raggiungimento dell’effettività della prestazione della tutela giurisdizionale.
- ItemA categoria trabalho na obra de Marilda Iamamoto(Universidade Federal do Espírito Santo, 2014-08-05) Teixeira, Elaine de Almeida Wantil; Salazar, Silvia Neves; Yasbek, Maria Carmelita; Moraes, Lívia de Cássia GodoiThis research deals with seizure category, site work Marilda Iamamoto as well as its formulation regarding the professional work of Social Work, based on theoretical reasoning in this category. Used as a source of research works published by the author as a fundamental support to classical literature of Karl Marx, and other authors of the Marxist tradition, aiming to elaborate on the philosophical foundation of social order and the category studied. Seeks to contemplate the great theoretical formulations wingspan on the subject in order to coordinate with the formulation of the target author of the analysis. This concerns the determination of the work of social work, such as his object of intervention, its scope of action, its context of emergence and its theoretical foundation. And around the object seizes up the theoretical categories addressed by Marilda Iamamoto that are related to the work category. We conclude that the author relies on the philosophical texts of Marx and the critique of political economy to understand the work category. In this direction, Iamamoto considers work as the foundation of human development, but focuses on the analysis of its social and historical form in bourgeois society.
- ItemA cláusula de eleição de foro nos contratos internacionais de transferência de tecnologia envolvendo patentes : limites da jurisdição internacional(Universidade Federal do Espírito Santo, 2012-06-01) Vasconcellos, Júlia Fiorin de; Moschen, Valesca Raizer Borges; Jeveuax, Geovany Cardoso; Jimenez, Martha Lucía OlivarIt is not recent the increase in international trading, and it is also not recent that technological development and intellectual property have been receiving a prominent place as the true feature differentiating countries and companies. Such international context justifies the analysis of choice-of-court clauses in international industrial property agreement, specifically the clauses indication the competent jurisdiction to hear inevitable disputes. This thesis aims to examine the jurisdiction clauses in the international technology transfer agreements involving patents, due to the uncertainty that arises from this theme, and also the few studies written in Brazil and overseas regarding the subject. It has been identified that industrial property generates innumerous doubts when considering public policies and national sovereignty, particularly because they have to be registered with the competent authorities of each States, and because there is usually an invalidity claim related with such cases. To this end, an outline was established for nonexclusive competence in the Brazilian’s legal system, and its main repercussions in the national jurisprudence, primarily to analyze the compatibility of the choice-of-court clauses in international technology transfer agreements involving patents with the current and expected to be future Brazilian Civil Procedure Code. Registration, validity and contractual infringement issues were raised, together with the solutions proposed by the Hague Convention of June 30, 2005 on Choice of Court Agreements, as they may be incorporated to the Brazilian legal system to respond more objectively to the issues relating to jurisdiction choices
- ItemA coisa julgada e os seus limites objetivos no Código de Processo Civil de 2015(Universidade Federal do Espírito Santo, 2016-06-20) Gama, João Felipe Calmon Nogueira da; Jorge, Flávio Cheim; Moussallem, Tárek Moysés; Brasil Junior, Samuel Meira
- ItemA coisa julgada no código de processo civil de 2015 : premissas, conceitos, momento de formação e suportes fáticos(Universidade Federal do Espírito Santo, 2016-06-30) Senra, Alexandre; Mazzei, Rodrigo Reis; Mourão, Luiz Eduardo Ribeiro; Nogueira, Pedro Henrique PedrosaThe research deals with the res judicata in the Civil Procedure Code of 2015 (CPC/15), from a normative perspective. It is divided basically into two parts. In the first part, are exposed the author's premises. The legal phenomenon is examined, according the theory of legal fact, in the level of general theory of law. The language of positive law is differentiated from the language of science of law, based on three criteria: hierarchy, type and function. Words, concepts and definitions are distinguished from each other and articulated. The second part develops the theme (res judicata). After examining the main concepts of res judicata developted and used by the doctrine and making a first confrontation between them and the CPC/15, the concepts of res judicata that the author considers useful to the understanding of the matter, as regulated by CPC/15, as designed and defined. Then, the attention is turned to the Constitution, so that the constitutional limits for the legislative activity on the subject are verified, prior to a deeper examination of the rules inside the CPC/15. After that, it analyzes the initial moment of res judicata in various situations. Finally, the longest chapter examines the types of legal facts that produce the legal effect res judicata. They are analyzed from three categories, which the author calls: "res judicata on main issues", "res judicata on procedural matters" and "res judicata on incidental prejudicial questions."
- ItemA comparabilidade das demonstrações financeiras e seus efeitos nos Cash Holdings das empresas brasileiras(Universidade Federal do Espírito Santo, 2019-07-30) Narciso, Laís Franca; Reina, Diane Rossi Maximiano; Brugni, Telles Vianna; Bortolon, Patrícia MariaFinancial statement’s users decision making usually involve a choice between alternatives. Thus, information about an entity is more useful if it can be easily compared with similar information reported by other entities or by the same entity in other periods. Comparability is the qualitative characteristic that enables users to identify and understand similarities and differences among items. Empirical studies provided evidence that comparability can assist in reducing the informational asymmetry and improve access to external financing. Since the access to external financing is an important determinant of the corporate cash holdings, the purpose of this study is to investigate the effects of financial statement comparability on cash holdings of Brazilian listed firms during the period from 2007 to 2017. Comparability was calculated using the De Franco, Kothari and Verdi (2011) model, its relationship with the cash holdings was analyzed using panel data regression. It was found a positive and significant effect of the comparability on the corporate cash holdings, indicating that firms with greater comparability maintain more cash. Then it was also analyzed the interaction (multiplicative effect) of comparability with financial constraints and with corporate governance on the corporate cash holdings. The evidence doesn’t show significant effects of financial constraints nor its interaction with comparability on corporate cash holdings. On the corporate governance model, the interaction exhibits a positive and significant effect on cash holdings. Indicating that on the firms with good governance, comparability has a positive effect on the corporate cash holdings.
- ItemA competência dos tribunais de contas para a concessão de medidas de natureza provisória : uma reflexão sobre seus limites(Universidade Federal do Espírito Santo, 2017-06-14) Franco, Elisangela Fabres; Jorge, Flávio Cheim; Rabelo, Manoel Alves; Pedra, Anderson Sant’AnaIn the Brazilian constitutional system, the Court of Auditors performs the duties of control of direct and indirect public administration. From an analysis of the constitutional text in the light of its fundamental principles and of the republican democratic institutional context, this work examines the extent of control exercised by the Courts of Auditors in Brazil, in a scenario where the search for efficiency in the public officials' conduct is a constitutional requirement. In exercising its constitutionally provided competence, the Court may, for example, impose penalties on managers, determine the return of values to the Treasury, declare the unsuitability to contract with public administration, and, in the course of all processes under its jurisdiction, the Court may also issue provisional measures, acting preventively for avoiding potential damage. The investigation of the legal nature of these provisional measures embody the objective of this work, developed from the deductivecomparative method.
- ItemA complementariedade na PNAS : evolução das parcerias no município de Serra (ES) de 2001 a 2012(Universidade Federal do Espírito Santo, 2014-07-30) Couto, Natalia de Paula; Rabelo, Desirée Cipriano; Siqueira, Marcia Smarzaro; Andrade, Renato Almeida deThis study analyzes the evolution of partnerships in the implementation of the Social Assistance Policy in Serra, Espirito Santo (ES), in order to contribute to the discussion about complementarity of actions envisaged in the Brazilian National Social Assistance Policy (PNAS). This is a qualitative study, referenced in critical-dialectical method. The means were based on literature research and documentary research. The empirical data are from survey and reports analysis of the National Conference of Social Assistence; Plans and Municipal Management Reports in the area of social assistance; the agreement terms with entities established on 2013. The development of partnerships for implementation of PNAS is related to the national trend of focalization, decentralization and privatization of social policies. This helps us to understand this trend at the municipal level. The ideias who justifies the partnerships realization are related to the neoliberalism and the state reform and also with the perspective of strengthening social participation from the context of the debate preceding the conformation of the 1988 Constitution. The very historic of the assistence in Brazil shows that many of those entities already perform actions before Organic Law of the Social Assistence (LOAS) and are just adapting to the new legislation. In the City’s studied case, growth between 2001 and 2012 was 133.3%. We also observed that non-governmental entities have been established as the first form of provision of social assistance services. Most entities have a religious nature and acts in only one area of social protection. The research reinforces the importance of monitoring and partnerships assessment accomplished and the need for ensuring transparency and publicity of information in the social assistence area, in order to contribute to social control.
- ItemA concepção de pobreza subjacente ao Programa Bolsa Família nos governos Lula : rumo à construção da cidadania?(Universidade Federal do Espírito Santo, 2010-12-14) Cassini, Lucas Arcanjo; Leite, Izildo Corrêa; Mauriel, Ana Paula Ornellas; Herkenhoff, Maria Beatriz LimaThis work examines the conception of poverty underlying the Brazil's Family Allowance Program [Programa Bolsa Família] during the two mandates of President Luis Inácio Lula da Silva. Supported on a bibliographical and documentary research, its main purpose is to verify whether that program, based on such a conception, is essentially made up of compensatory arrangements or whether it provides real opportunities of access to citizenship. It was intended to evaluate the hypothesis according to which that conception of poverty constitutes a strategy to lead the poor people to conform with their own situation, even though the Family Allowance Program provides some small improvements in their life conditions. Although that program is currently the main component of the Brazilian social protection system, this work s main conclusions are as follows: in the Family Allowance Program s accomplishment, the concrete positiveness of the poor people is not considered only their lacks are taken into account; poverty is not conceived as a multifaceted phenomenon, for only monetary income criterion is used to define who is in such a social condition; as that criterion is too narrow, the program does not assist many poor families; for the program at issue does not promote the autonomy of the assisted families and does not affect, in a essential way, the social relationships prevailing in the Brazilian society relations marked by extreme inequalities , it does not help poor to build conditions for the exercise of a protagonist citizenship.