A ADVOCACIA DE COMPLIANCE COMO FORMA DE PREVENÇÃO À LAVAGEM DE DINHEIRO.

O COMÉRCIO ELETRÔNICO E O ICMS: A CONCRETIZAÇÃO DO FEDERALISMO FISCAL À LUZ DA EMENDA CONSTITUCIONAL 87/2015.

O presente trabalho aborda questões conceituais sobre o racismo no Brasil relacionadas ao processo histórico de colonização, destacando a criação de um imaginário coletivo hegemônico, eurocêntrico, patriarcal, reproduzido pela ideologia dominante e reforçado por práticas racistas nas relações sociais. Por outro lado, trazemos a decolonialidade como uma ruptura epistemológica que procura romper com as ideologias coloniais dominantes que imperam sobre o pensamento ocidental e aponta saídas para o enfrentamento do racismo estrutural. O aporte teórico se dá pelo olhar decolonial de (...) autores como Walter Mignolo (2017), Anibal Quijano (2009), Molefi Asante (2009), Nah Dove (2017) e Lélia Gonzales (1984) e das questões sobre raça, racismo, anti-racismo e racismo estrutural com autores como Kabengele Munanga (1999), Antônio Sérgio Alfredo Guimarães (1999), Carlos Moore (2007), Antônio Olímpio de Sant`Anna (2004). A metodologia utilizada foi a pesquisa bibliográfica de caráter exploratório e descritivo. A sociedade precisa acreditar que o racismo existe para ser combatido, ao contrário da forma velada e negacionista como se apresenta no cotidiano brasileiro. Como resultados, temos um imaginário popular para formas de racismo específicos sedimentados culturalmente por um projeto de colonização que impôs e impõe a imagem do negro com características de inferioridade nas mais diversas instituições sociais existentes: racismo estrutural, racismo institucional, racismo midiático, racismo epistêmico e racismo ambiental. (shrink)

This is the report on the XVI BRAZILIAN LOGIC CONFERENCE (EBL 2011) held in Petrópolis, Rio de Janeiro, Brazil between May 9–13, 2011 published in The Bulletin of Symbolic Logic Volume 18, Number 1, March 2012. -/- The 16th Brazilian Logic Conference (EBL 2011) was held in Petro ́polis, from May 9th to 13th, 2011, at the Laboratório Nacional de Computação o Científica (LNCC). It was the sixteenth in a series of conferences that started in 1977 with the aim of (...) congregating logicians from Brazil and abroad, furthering interest in logic and its applications, stimulating cooperation, and contributing to the development of this branch of science. EBL 2011 included more than one-hundred and fifty participants, all of them belonging to prominent research institutes from Brazil and abroad, especially Latin America. The conference was sponsored by the Academia Brasileira de Ciências (ABC), the As- sociation for Symbolic Logic (ASL), Universidade Estadual de Campinas (UNICAMP), Centre for Logic, Epistemology and the History of Sciences (CLE), Laboratório Nacional de Computação o Científica (LNCC), Pontif ́ıcia Universidade Cato ́lica do Rio de Janeiro (PUC- Rio), Sociedade Brasileira de Lógica (SBL), and Universidade Federal Fluminense (UFF). Funding was provided by Conselho Nacional de Desenvolvimento Cient ́ıfico e Tecnolo ́ gico (CNPq), Fundac ̧a ̃o de Amparo `a Pesquisa do Estado de São Paulo (FAPESP), Fundação Euclides da Cunha (FEC), and Universidade Federal Fluminense (UFF). The members of the Scientific Committee were: Mário Folhadela Benevides (COPPE- UFRJ), Fa ́bio Bertato (CLE-IFCH-UNICAMP), Jean-Yves Béziau (UFRJ), Ricardo Bianconi (USP), Juliana Bueno-Soler (UFABC), Xavier Caicedo (Universidad de Los An- des), Walter Carnielli (CLE-IFCH-UNICAMP), Oswaldo Chateaubriand Filho (PUC-Rio), Marcelo Esteban Coniglio (CLE-IFCH-UNICAMP), Newton da Costa (UFSC, President), Antonio Carlos da Rocha Costa (UFRG), Alexandre Costa-Leite (UnB), I ́tala M. Loffredo D’Ottaviano (CLE-IFCH-UNICAMP), Marcelo Finger (USP), Edward Hermann Haeusler (PUC-Rio), Décio Krause (UFSC), João Marcos (UFRN), Ana Teresa de Castro Martins (UFC), Maria da Paz Nunes de Medeiros (UFRN), Francisco Miraglia (USP), Luiz Car- los Pereira (PUC-Rio and UFRJ), Elaine Pimentel (UFMG), and Samuel Gomes da Silva (UFBA). The members of the Organizing Committee were: Anderson de Araujo (UNICAMP), Walter Carnielli (CLE-IFCH-UNICAMP), Oswaldo Chateaubriand Filho (PUC-Rio, Co- chair), Marcelo Correa (UFF), Renata de Freitas (UFF), Edward Hermann Haeusler (PUC- RJ), Hugo Nobrega (COPPE-UFRJ), Luiz Carlos Pereira (PUC-Rio e IFCS/UFRJ), Leandro Suguitani (UNICAMP), Rafael Testa (UNICAMP), Leonardo Bruno Vana (UFF), and Petrucio Viana (UFF, Co-chair). (shrink)

Previous research has shown that student plagiarism is the product of interplay between individual and situational factors. The present study examined the relationship between these two sets of factors with a particular focus on variables linked to students’ academic context namely, their perception of peer behaviors, their experience of adversities in academic life, and their year of enrollment. So far, these situational features have received scant attention in studies of plagiarism conducted in most of Europe. A survey was carried out (...) in a European higher education institution, involving a sample of 427 undergraduates. The data was analyzed via both conventional univariate and bivariate statistical analysis, and multivariate, multilevel modeling. The results suggest that awareness of peer plagiarizing and the experience of hardships in academic life, rather than level of academic achievement or year of study, are significantly related to plagiarizing, whereas heightened perception of the seriousness of plagiarism is associated with a lower likelihood of this type of behavior. The study also shows that students who plagiarize are more likely to be involved in other types of academic misconduct. (shrink)

Uncertainty, insecurity and vulnerability have become commonplace in contemporary societies. This article aims an interdisciplinary reflection on the social and political construction of fear in liquid modernity. Zygmunt Bauman, Leonidas Donskis, Martha Nussbaum, Hannah Arendt, Ulrich Beck, Boaventura de Sousa Santos, Bernard Henri-Levy and Umberto Eco are some of the authors that we will put into dialogue to better understand the multiple narratives of fear in an era deeply marked by destruction social certainties, the worsening of social inequalities, the (...) logic of predatory capitalism, the resurgence of nationalisms of exclusion, as well as ethnic-cultural particularisms, which move from xenophobic and racist discourses and, finally, new risks, such as ecological degradation and the pandemic COVID19, which currently plagues contemporary societies and domesticates social behaviors. (shrink)

Com a análise conceitual da arte e da expressão artística, este artigo situa a discussão do ensino de arte em síntese aos pressupostos críticos de Walter Benjamin. Busca-se, primeiramente, o sentido da arte no contexto de seu surgimento, sua valorização cultural e sua função social, para, posteriormente, mediante pressupostos da Teoria Crítica da Sociedade, verificar-se as contradições com sua desintegração na atualidade, apropriada pela indústria cultural como valor de mercadoria. Nesse trajeto, a reprodução técnica da obra de arte tornase (...) o fundamento categórico para a crítica e o desnudamento das formas decadentes sob as quais a arte é “visualizada” na modernidade. A redução das formas estéticas de percepção da arte expressa-se no desaparecimento da experiência, na incapacidade de narrar, na crise da transmissão, enfim, no ensino de arte. (shrink)

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

In this urbane and witty book, Ronald de Sousa disputes the widespread notion that reason and emotion are natural antagonists.

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big (...) 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, 10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

The book's main argument is that global social injustice is by and large epistemological injustice. It maintains that there can be no global social justice without global cognitive justice.

info:eu-repo/semantics/publishedVersion.

Este artigo visa analisar a narrativa (auto)biográfica de estudantes de Pedagogia em uma universidade pública da região do Vale do São Francisco, localizada no território de Petrolina-PE em contexto de pandemia da COVID-19. Para refletir sobre a formação a partir da escrita de si, pautamo-nos, teórica e metodologicamente, em Heidegger, Josso, Freire, Ribeiro, Passeggi, Sousa e Lima. Neste artigo, comtempla-se respostas referentes à como os estudantes se sentiram no processo de formação docente em meio a pandemia e o que (...) esperavam do futuro. A turma do curso de Pedagogia era composta por 19 estudantes, deste total, 17 participaram da atividade da escrita da carta a si. Como estratégia de análise, utilizou-se o método do círculo hermenêutico “heideggeriano”. Assim, as informações foram organizadas em três temas de sentido, sendo: saúde mental na pandemia; ensino remoto versus ensino presencial; e planejamento de carreira. Percebeu-se, por meio das cartas, a preocupação quanto ao ensino remoto, assim como os planos de futuro, com intenção contribuir socialmente para uma educação humana e facilitadora de aprendizagens. Notou-se, ainda, que os estudantes refletiram sobre o bem-estar na profissão, buscando o sentido de suas ações, além de demarcarem o suporte financeiro, emocional, familiar e formativo. (shrink)