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A dívida pública é seguramente o tema menos explorado e mais complexo do Direito Financeiro, o que não se pode aceitar nem justificar, por ser dos mais relevantese que mais afeta vida de todos nós. Superar as barreiras que o endividamento público impõe é uma tarefa de governantes e governados, e para isso é preciso em primeirolugar conhecer e compreender os fenômenos que a integram. Enfrentar esse desafio é o que se propuseram os autores dessa obra, e o fizeram com invejável desenvoltura, explorando aspectos como o conceito, orçamentação, contabilização, gestão, planejamento, limites, controle e a responsabilidade intergeracional, tornando essa obra referência aos que queiram explorar esse tema tão instigante.
From a pioneering perspective, the book contributes to the state-of-the-art contemporary Geopolitics by bringing together Amazonia and Antarctica in a single interdisciplinary volume. Three key issues are 1) the interconnectedness between these vital regions, 2) non-linearity, because they may lead to unpredictable effects on the Earth system, and; 3) emergence, which means the varied interactions between Amazonia and Antarctica may lead to unique results.
Trata-se de uma leitura de evidente interesse para acadêmicos, agentes públicos em geral, licitantes e contratados da Administração Federal, advogados e todos os demais que atuam direta ou indiretamente junto ao setor público. Construída a partir das pesquisas de mestrado do autor, a obra é bem lastreada em lições doutrinárias, rica em dados empíricos, referências a acórdãos, leading cases, normas regulamentares e leis inerentes à atuação da Corte de Contas no campo da segurança jurídica, tudo complementado com abalizadas análises. O autor enfrenta diversos temas relacionados à segurança jurídica no âmbito do Tribunal de Contas da União, incluindo os fatos mais recentes que emolduram o assunto, com destaque para as análises sobre a Lei 13.655/2018 (que incluiu na Lei de Introdução às Normas do Direito Brasileiro dispositivos para otimizar o princípio da segurança jurídica no setor público) e os recentes entendimentos firmados pelo Supremo Tribunal Federal acerca da segurança jurídica na álea de atuação do TCU, especialmente quanto aos prazos prescricionais.
Não há uma uniformidade quanto às razões que levam o legislador, prévia e abstratamente, a prever as técnicas diferenciadas de tutela dos direitos. Consagra-se, todavia, um direito fundamental ao procedimento adequado, corolário do devido processo legal e que garante a regulação adequada e adaptável do rito. As técnicas processuais levam em conta o direito em movimento no processo. Algumas principais razões são apontadas pela doutrina para justificar a previsão de procedimentos especiais e de técnicas diferenciadas. O objetivo é identificar se tais elementos justificam, ainda hoje, que a execução dos débitos inscritos em dívida ativa da União, Estados, Distrito Federal e...
No presente momento, a sociedade contemporânea vem passando por mudanças significativas em alguns fenômenos jurídicos, muitos deles envolvendo o papel da Fazenda Pública – sua atuação judicial e extrajudicial. A presente obra pretende discutir diversos aspectos envolvendo os três pilares de sustentação dos conflitos envolvendo o Poder Público: sua atuação em juízo, consensualidade e prerrogativas.
From the first encounters between the Portuguese and indigenous peoples in 1500 to the current political turmoil, the history of Brazil is much more complex and dynamic than the usual representations of it as the home of Carnival, soccer, the Amazon, and samba would suggest. This extensively revised and expanded second edition of the best-selling Brazil Reader dives deep into the past and present of a country marked by its geographical vastness and cultural, ethnic, and environmental diversity. Containing over one hundred selections—many of which appear in English for the first time and which range from sermons by Jesuit missionaries and poetry to political speeches and biographical portraits of famous public figures, intellectuals, and artists—this collection presents the lived experience of Brazilians from all social and economic classes, racial backgrounds, genders, and political perspectives over the past half millennium. Whether outlining the legacy of slavery, the roles of women in Brazilian public life, or the importance of political and social movements, The Brazil Reader provides an unparalleled look at Brazil’s history, culture, and politics.
Geographic data is a valuable source of information in modern society. By utilizing alternative sources of this data, the availability and potential applications of geographic information systems can be increased. Volunteered Geographic Information and the Future of Geospatial Data is a pivotal reference source for the latest scholarly research on information gathering from volunteers, as opposed to official agencies and private companies, to compile geospatial data. Highlighting a range of pertinent topics such as regional landscape mapping, road safety, and land usage, this book is ideally designed for researchers, academics, students, professionals, and practitioners interested in the growing area of volunteered geographic information.
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
The way we talk, work, learn, and think has been greatly shaped by modern technology. These lifestyle changes have made digital literacy the new written literacy, where those who are not able to use computers are unable to function and perform everyday tasks. The Handbook of Research on Comparative Approaches to the Digital Age Revolution in Europe and the Americas explores the new ways that technology is shaping our society and the advances it is bringing, along with potential drawbacks, such as human jobs being replaced by computers. This expansive handbook is an essential reference source for students, academics, and professionals in the fields of communication, information technology, sociology, social policy, and education; it will also prove of interest to policymakers, funding-agencies, and digital inclusion program developers. This handbook features a broad scope of research-based articles on topics including, but not limited to, computational thinking, e-portfolios, e-citizenship, digital inclusion policies, and information literacy as a form of community empowerment.
This volume gathers selected peer-reviewed papers presented at the XXVI International Joint Conference on Industrial Engineering and Operations Management (IJCIEOM), held on July 8-11, 2020 in Rio de Janeiro, Brazil. The respective chapters address a range of timely topics in industrial engineering, including operations and process management, global operations, managerial economics, data science and stochastic optimization, logistics and supply chain management, quality management, product development, strategy and organizational engineering, knowledge and information management, work and human factors, sustainability, production engineering education, healthcare operations management, disaster management, and more. These topics broadly involve fields like operations, manufacturing, industrial and production engineering, and management. Given its scope, the book offers a valuable resource for those engaged in optimization research, operations research, and practitioners alike.