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1 – 10 of 383
Article
Publication date: 5 June 2020

Fabio Ramazzini Bechara and Gabriel Monti Manzano

This paper aims to answer three questions: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil…

Abstract

Purpose

This paper aims to answer three questions: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil forfeiture procedure imply a criminal charge? These are the main constitutional issues that have hampered the processing of, and consensus regarding, the regulation of the asset civil forfeiture in Brazil, the subject of bill 5681/2013 of the Chamber of Deputies and bill 255/2015 of the Federal Senate. The hypothesis is that the property or the possession of illegal assets implies a violation of the Brazilian Federal Constitution, which presumes good faith and non-abused use to be legitimated. This study intends to enrich this discussion with the current American debate, its main lessons and concerns to individual procedural safeguards.

Design/methodology/approach

There are some questions that should be addressed: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil forfeiture procedure imply a criminal charge? Thus, this paper aims to discuss these questions, which are the main constitutional issues that have hampered the processing of, and consensus regarding, the regulation of the asset civil forfeiture in Brazil, the subject of bill 5681/2013 of the Chamber of Deputies and bill 255/2015 of the Federal Senate. The hypothesis is that the property or the possession of illegal assets implies a violation of the Brazilian Federal Constitution, which presumes good faith and non-abused use to be legitimated. This study intends to enrich this analysis with the current American debate about asset civil forfeiture provisions, its main lessons and concerns to individual procedural safeguards.

Findings

This paper focused on answering three questions: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil forfeiture procedure imply a criminal charge? The authors sustained the constitutionality of the asset civil forfeiture from a Brazilian perspective, based on three main arguments: First, asset civil forfeiture is based on the non-abused use of property rights constitutional provision. Second, asset civil forfeiture does not imply on or presume a criminal charge. Finally, asset civil forfeiture is not based on the same standard of proof as a criminal proceeding.

Originality/value

The value of this paper is based on its current debate, the regulation of the asset civil forfeiture in Brazil, which is subject of bill 5681/2013 of the Chamber of Deputies and bill 255/2015 of the Federal Senate. The hypothesis is that the property or the possession of illegal assets implies a violation of the Brazilian Federal Constitution, which presumes good faith and non-abused use to be legitimated.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Abstract

Details

International Journal of Sociology and Social Policy, vol. 12 no. 4/5/6/7
Type: Research Article
ISSN: 0144-333X

Content available
Book part
Publication date: 22 February 2023

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

Book part
Publication date: 12 January 2021

Francisco Gaetani, Pedro Palotti and Roberto Pires

The objective of this chapter is to describe and analyze Brazil's main steps in its long and incomplete process of organizing a professional and responsive public service. During…

Abstract

The objective of this chapter is to describe and analyze Brazil's main steps in its long and incomplete process of organizing a professional and responsive public service. During the twentieth century, Brazil had two authoritarian regimes and organized a state-oriented process of industrialization. After 1988, democracy has changed how public administration should be constituted, imposing demands for universal recruitment and accountability. The level of professionalization of the federal public service was improved, with a higher level of education, better wages and the recruitment of public servants to management positions. The challenges ahead are improving governance and executive coordination and raising the responsiveness and quality of public management (such as human resources, planning, budgeting, procurement, information and communication technologies, and organizational modeling) in a context of political instability, slow economic recovery, and substantial public debts at the federal government.

Details

The Emerald Handbook of Public Administration in Latin America
Type: Book
ISBN: 978-1-83982-677-1

Keywords

Book part
Publication date: 24 November 2016

Duane Windsor

The research question is how home country corruption and nationalism may affect operations of BRIC multinational enterprises. BRIC composition permits a comparison of two…

Abstract

Purpose

The research question is how home country corruption and nationalism may affect operations of BRIC multinational enterprises. BRIC composition permits a comparison of two authoritarian regimes and two constitutional democracies. Each BRIC features a different combination of corruption and nationalism. The chapter adds South Africa information for two limited reasons. First, from 2010 South Africa is a member of the BRIC summit process. South Africa is an important entry point to Africa, for BRIC multinationals and particularly for China. Second, concerning corruption and nationalism South Africa is analytically useful as a control context that helps illustrate but does not appear to change highly exploratory BRIC findings.

Methodology/approach

The chapter draws on limited literature and information concerning corruption and nationalism in BRICs to suggest tentative possibilities. Transparency International provides bribe payers index estimates for 28 large economies, with important multinational enterprises, and corruption perceptions index estimates including those 28 countries. These estimates include the four BRICs and South Africa. The available sources suggest some suggested findings about varying impacts of home country corruption and nationalism on operations of BRIC multinationals.

Findings

China and Russia are authoritarian regimes in transition from central planning-oriented communist regimes. They are global military powers, expanding influence in their respective regions. Brazil, India, and South Africa are constitutional democracies. India, a nuclear-armed military power, seeks a regional leadership role in South Asia. Brazil and South Africa are key countries economically in their regions. BRIC multinationals are positioned between home country and host country conditions. Chinese and Russian multinationals may reflect a stronger nationalistic tendency due to home country regimes and ownership structure.

Originality/value

The chapter is an original but highly exploratory inquiry into impacts of corruption and nationalism on BRIC multinationals. Extant BRIC literature tends to understudy effects of home country corruption and nationalism on managerial mindset and incentives in either commercial or state-owned enterprises.

Details

The Challenge of Bric Multinationals
Type: Book
ISBN: 978-1-78635-350-4

Keywords

Book part
Publication date: 17 September 2018

Ana Lúcia Manrique and Geraldo Eustáquio Moreira

Few people with special educational needs (SEN) had access to higher education in Brazil until the 1980s, mainly due to their lack of access to basic education and a lack of…

Abstract

Few people with special educational needs (SEN) had access to higher education in Brazil until the 1980s, mainly due to their lack of access to basic education and a lack of specific public policies for this population. It was only in 2003 that the Brazilian government implemented strategies for the dissemination of the factors referring to inclusive education. The objective was one of the support for the transformation of educational systems into inclusive educational systems. As these policies are recent; few studies have been carried out in Brazil. According to Brazilian statistical data, the number of enrollments connected to special education in regular basic education classes, in 2015, was almost 751,000 students, while in higher education in diverse graduation courses the number was 38,000. In this sense, this chapter aims to unveil and discuss Brazilian public policies for the access and permanence of SEN students in higher education. Reflections will also be presented related to the evolution of the number of enrollments of students with specific SEN (visual, physical, hearing, and intellectual) in basic and higher education, as well as the implementation of public policies focused on this population in a Brazilian context.

Details

Contexts for Diversity and Gender Identities in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-056-7

Keywords

Book part
Publication date: 4 October 2021

Fernando Luiz Abrucio, Eduardo Grin and Catarina Ianni Segatto

Brazilian federalism was important in the political game of combating the pandemic for three reasons. First, Brazil's public health system depends heavily on intergovernmental…

Abstract

Brazilian federalism was important in the political game of combating the pandemic for three reasons. First, Brazil's public health system depends heavily on intergovernmental relations between Union, states, and municipalities because there is a policy portfolio based on federative cooperation. Second, the subnational governments' autonomy to act against COVID-19 was constantly questioned by the Federal Government – the conflict between the President and governors was a key piece in all health policy. Finally, states and local governments were primarily responsible for policies to fight against pandemic, but the absence and/or wrong measures taken by the Federal Government (such as the delay in purchasing vaccines) generated intergovernmental incoordination, increased territorial inequality, and reduced the effectiveness of subnational public policies, especially those linked to social isolation. In this context, Brazilian federalism played a dual role in the pandemic. On the one hand, the federative structure partially succeeded in averting an even worse scenario, mitigating the impact of mistaken presidential decisions. The role of subnational governments, especially of the states, was critical as a counterweight to federal decisions. On the other hand, the President actively acted against governors and mayors and, above all, sought to weaken intergovernmental articulations within the Unified Health System (SUS), the federative model designed three decades ago. One could say that the federative actors, such as the Supreme Court (Supremo Tribunal Federal – STF) and subnational governments, were the main obstacles for the Bolsonarist antiscientific agenda. The success of this reaction to President Bolsonaro's negationist populism was partial, but the results of the fight against COVID-19 would have been much worse without these federalist barriers.

Book part
Publication date: 9 November 2016

Sandra Maria Cerqueira da Silva, Silvia Pereira de Castro Casa Nova and David B. Carter

The social role of women in Brazil is subject to significant change in both capacity and scope. While women constitute the majority of the population in Brazil, they account for…

Abstract

The social role of women in Brazil is subject to significant change in both capacity and scope. While women constitute the majority of the population in Brazil, they account for 40 per cent of the workforce, and thus, they remain comparatively invisible in public life. This is evident in political representation, as although Brazilian law stipulates that political parties must reserve at least 30 per cent of their nominations for women for legislative elections, this does not occur in reality. Furthermore, despite Afro-descendant Brazilians constituting the majority of the population, in the Chamber of Deputies, for instance, there are only 9 per cent Afro-descendant representatives. Therefore, this study focuses on understanding issues of political representation of Afro-descendant women in political spaces in Brazil – a country where politics is still predominantly white and male. Thus, despite a rhetorical position of an ‘open country’ with opportunities for all, the whiteness and masculinity of Brazilian politics illustrates the degree of mythology concerning the rhetoric of Brazil’s racial democracy. We employ a qualitative research approach in this study and we employ an oral-history-informed post-structuralist approach. We focus our empirical analysis on in-depth interviews with an Afro-descendant female accounting professor who was elected to an important political position. We argue that discussions about democracy in Brazil go beyond formal aspects of civil rights, as our study highlights the necessity of reshaping political processes to engender greater female and Afro-descendent participation, to engender both groups to seek political careers as well as to encourage political parties to include more female and more Afro-descendent candidates. The ultimate goal of such institutional reform is a reformation of ‘racial democracy’ as Afro-descendent women interact with, stand and succeed in Brazilian elections.

Details

Accounting in Conflict: Globalization, Gender, Race and Class
Type: Book
ISBN: 978-1-78560-976-3

Keywords

Book part
Publication date: 3 June 2008

Karin Amos, Lúcia Bruno and Marcelo Parreira do Amaral

For the longest period of its history, the university was the guardian and transmitter – not the producer – of knowledge. This relatively recent change of transmitting canonical…

Abstract

For the longest period of its history, the university was the guardian and transmitter – not the producer – of knowledge. This relatively recent change of transmitting canonical knowledge and generating new knowledge is normally associated with Wilhelm von Humboldt. Other highly influential university models were provided by France and Great Britain. The association of certain types of universities with particular countries is a strong indicator of the intricate link between nation-state and education. Hence, the history of tertiary education and its elite institutions, the research universities, must be considered in relation with a sea change in educational history – the gradual emergence of national education systems. Only under the conditions of the by now standard form of organizing modern societies as nation-states did education become a central institution (Meyer, Boli, Thomas, & Ramirez, 1997) collapsing individual perfectibility and national progress. The nationally redefined university was integrated into the education system as its keystone while also being considered the motor of societal development. From a social history perspective, the latter aspect in particular indicates the pragmatic (training professionals, imparting military and technical knowledge, etc.) and symbolic expectations, “myths” of the nation-state that have been so aptly described and analyzed in numerous macro-sociological neo-institutionalist studies (Meyer, Ramirez, & Soysal, 1992; Meyer et al., 1997; Ramirez & Boli, 1987). In a macro-phenomenological perspective, the term “myth” is used to denote a fundamental change in the self-description of European society which since the late eighteenth and early nineteenth centuries no longer views itself as consisting of separate collectivities divided from each other by social origin – as was the case under feudal conditions – with each collectivity providing itself the necessary education for its members or being provided for by others in the case of neediness. Instead, as a result of a number of material and immaterial changes, society now defines the individual as its key unit, with the nation being consequently the aggregate of individuals and not of collectivities and the state redefined as the guardian of the nation. This conception might be taken as a kind of overlapping area which includes different approaches, such as Michel Foucault's concept of the disciplinary society (Foucault, 1977), Balibar and Wallerstein's (1991) deliberations on the relation between race, class, and nation, and Benedict Anderson's (1991) description of nations as imagined communities. All these studies could be taken as sharing the notion of “constructedness” (cf. Berger & Luckmann, 1972) of modern society with the neo-institutionalist perspective. The concept of a “world polity” which encompasses the “myths” society is based on, the overall notion of a cognitive culture, which takes Max Weber's concept of rationality as a point of departure, is identified as the basis of isomorphic change in the organizational structure of modern education systems (cf. Baker & Wiseman, 2006). However, the strong emphasis on international, world system embeddedness of nation-states and their education systems is not to be taken as a unidirectional dependence on external forces. While modern nation-states originate from and remain tied to international dynamics and developments, they are conceived as unique entities. For most of their history, modern nation-states have been preoccupied with making themselves distinct from each other. Thus, while international competition has always been present, looking abroad traditionally meant reworking, adapting, and reshaping what was imported, or borrowed (Halpin & Troyna, 1995; Steiner-Khamsi, 2004). This is true for education as well as for other areas of society.

Details

The Worldwide Transformation of Higher Education
Type: Book
ISBN: 978-0-7623-1487-4

Open Access
Article
Publication date: 29 November 2022

Ana Lúcia Lima Gadelha, Luis Borges Gouveia and Anabela Mesquita Sarmento

This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75…

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Abstract

Purpose

This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75 of 2012, within the public administration of the executive branch of the State of Ceará, during the period 2012–2021.

Design/methodology/approach

The study relates the identified management practices to COSO (The Committee of Sponsoring Organizations) methodology “Internal Environment” component categories. The research is classified as basic, exploratory and bibliographic, on the theme of internal control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazilian constitutions.

Findings

Existence of management practices that corroborate the essentiality of internal control in Ceará.

Research limitations/implications

The study is limited to evidencing the control practices implemented in Ceará, not evaluating them as to their quality.

Practical implications

Contributions on control on constitutional-legal bases for other Brazilian Federation States.

Social implications

Possibility of introducing the research theme into various branches of scientific knowledge, such as political science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.

Originality/value

The originality of the research is in demonstrating the essentiality of internal control in the State of Ceará, from the edition of management acts performed by the executive branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same.

Details

Revista de Gestão, vol. 30 no. 1
Type: Research Article
ISSN: 1809-2276

Keywords

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