scholarly journals Governança corporativa na Lei das Estatais: aspectos destacados sobre transparência, gestão de riscos e compliance

2019 ◽  
Vol 278 (2) ◽  
pp. 179
Author(s):  
José Sérgio da Silva Cristóvam ◽  
José Carlos Loitey Bergamini
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Private Sector ◽  
The State ◽  
The Political ◽  
Corporate Structure ◽  
Organizational Complexity ◽  
Compliance Programs ◽  
National Market ◽  
The Subject

<p>Corporate governance in the State-owned Companies Law: outstanding aspects about transparency, risk management and compliance</p><p> </p><p>A Lei das Estatais surge em um momento conturbado, mas não inédito, da política brasileira, com seguidas revelações de ilicitudes ligadas a empresas estatais, com a pretensão de estabelecer mecanismos que tornem essas empresas menos suscetíveis a escândalos de corrupção. Uma tarefa nada fácil, diante da complexidade organizacional das empresas e sua expressividade econômica no mercado nacional. Destacam-se na lei três grandes blocos: estrutura societária, governança coorporativa e contratação (licitações e contratos). O estudo pretende abordar aspectos de governança corporativa, apresentando diversas práticas que aproximam as estatais das práticas mais atuais de governança do setor privado. No artigo são apresentadas práticas de transparência, gestão de riscos e compliance, definindo seus contornos, limites e possibilidades, com a finalidade de contribuir para a mais adequada aplicação da nova lei. Por fim, há conclusão pelo acerto na instituição da Lei das Estatais, quando traz a questão da governança corporativa para o epicentro político-normativo das empresas estatais, com regras de transparência, gestão de risco e exigência de programas de conformidade que aprimoram os instrumentos e mecanismos de gestão e combate/prevenção à corrupção. O método utilizado é o dedutivo e monográfico e a técnica de pesquisa bibliográfica, com análise da legislação relacionada com a doutrina sobre o tema.</p><p> </p><p>The State-Owned Enterprises Law arises in a troubled but not unprecedent moment of Brazilian politics, followed by revelations of unlawfulness linked to stated-owned enterprises, with the aim of establishing mechanisms that make these companies less susceptible to corruption scandals. A task that isn’t not easy due to the organizational complexity of the companies and their economic expressiveness in the national market. Three major blocks stand out in the law: corporate structure; corporate governance and contracting (bidding and contracts). The study aims to address aspects of corporate governance, presenting several practices that bring state companies closer to the most current practices of private sector governance. The article presents practices of disclosure, risk management and compliance, defining its contours, limits and possibilities, with the purpose of contributing to the most appropriate application of the new law. Finally, there is a conclusion of the establishment of the State-Owned Enterprises Law, when it brings the question of corporate governance to the political-normative epicenter of state-owned enterprises, with rules of transparency, risk management and compliance programs that improve the instruments and management mechanisms for combating and preventing corruption. The method and technique used are, respectively, the deductive and monographic, and the bibliographic research, with the analysis of related legislation and the doctrine about the subject.</p>

Company Law

2021 ◽  
Author(s):  
Brenda Hannigan
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Corporate Finance ◽  
Company Law ◽  
Corporate Structure ◽  
Legal Personality ◽  
Corporate Entity ◽  
The Subject ◽  
Corporate Insolvency

Company Law brings clarity and analysis to the ever-changing landscape of this field. The text aims to capture the dynamism of the subject, places the material in context, highlights its relevance and topicality, and guides readers through all the major issues. From incorporation through to liquidation and dissolution, the work explores the workings of the corporate entity. The book is divided into five distinct sections covering corporate structure (including legal personality and constitutional issues), corporate governance (including directors’ duties and liabilities), shareholders’ rights and remedies (including powers of decision-making and shareholder petitions), corporate finance (including share and loan capital), and corporate insolvency.

“A Trespass against the Whole Species”: Universal Crime and Sovereign Founding in John Locke’s Second Treatise of Government

2018 ◽  
Vol 46 (4) ◽  
pp. 560-585
Author(s):  
Sinja Graf
Keyword(s):  
Natural Law ◽  
Private Property ◽  
Normative Theory ◽  
The State ◽  
The Self ◽  
The Political ◽  
State Of Nature ◽  
The Subject ◽  
The Creation

This essay theorizes how the enforcement of universal norms contributes to the solidification of sovereign rule. It does so by analyzing John Locke’s argument for the founding of the commonwealth as it emerges from his notion of universal crime in the Second Treatise of Government. Previous studies of punishment in the state of nature have not accounted for Locke’s notion of universal crime which pivots on the role of mankind as the subject of natural law. I argue that the dilemmas specific to enforcing the natural law against “trespasses against the whole species” drive the founding of sovereign government. Reconstructing Locke’s argument on private property in light of universal criminality, the essay shows how the introduction of money in the state of nature destabilizes the normative relationship between the self and humanity. Accordingly, the failures of enforcing the natural law require the partitioning of mankind into separate peoples under distinct sovereign governments. This analysis theorizes the creation of sovereign rule as part of the political productivity of Locke’s notion of universal crime and reflects on an explicitly political, rather than normative, theory of “humanity.”

Company Law

2018 ◽  
Author(s):  
Brenda Hannigan
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Corporate Finance ◽  
Company Law ◽  
Corporate Structure ◽  
Legal Personality ◽  
Shareholder Engagement ◽  
The Subject ◽  
Corporate Insolvency

Company Law brings clarity and analysis to the ever-changing landscape of this field. The text aims to capture the dynamism of the subject, places the material in context, highlights its relevance and topicality, and guides readers through all the major areas. The book is divided into five distinct sections covering corporate structure (including legal personality and constitutional issues), corporate governance (including directors' duties and liabilities), shareholders' rights and remedies (including powers of decision-making and shareholder engagement), corporate finance (including share and loan capital), and corporate insolvency (including insolvencies arising).

scholarly journals Valstybinis politinių partijų finansavimas Lietuvoje

Teisė ◽  
2009 ◽  
Vol 70 ◽  
pp. 119-135
Author(s):  
Elena Masnevaitė
Keyword(s):  
Political Parties ◽  
Public Support ◽  
Growth Control ◽  
Legal Regulation ◽  
The State ◽  
The Political ◽  
State Budget ◽  
Reliable Source ◽  
The Subject ◽  
Parliamentary Procedure

Pastaraisiais metais Lietuvoje vis labiau diskutuojama dėl politinėms partijoms skiriamų valstybės biu­džeto lėšų, jų didinimo, kontroliavimo ar... areštavimo. Politinės partijos yra tas subjektas, kuris atlieka mediaciją tarp valstybės ir visuomenės. Valstybė yra tuo suinteresuota, todėl skiria joms tam tikrą finan­sinę paramą, tarsi laikydamasi romėniškos maksimos do ut des. Korupcinių grėsmių požiūriu valstybės biudžeto lėšos yra patikimiausias politinių partijų finansavimo šaltinis, tačiau čia taip pat slypi pavojus, jog politinės partijos praras savo prigimtį ir taps kvazivalstybinėmis organizacijomis, atitrūkusiomis nuo visuomenės grupių ir jų „natūralaus“ suinteresuotumo finansiškai paremti joms priimtinas politines pro­gramas ir jų įgyvendintojus. Turint tai omenyje, šiame straipsnyje analizuojami Lietuvos politinių partijų finansavimo iš valstybės biu­džeto būdai ir formos. Remiantis kitų Europos valstybių patirtimi, atskleidžiami diskutuotini pasirinkto valstybinio politinių partijų finansavimo modelio aspektai, neproporcingos viešosios paramos proble­matika. Be to, pateikiamos rekomendacijos tobulinti reglamentavimą, kurio inicijuotos pataisos „įstrigo“ parlamentinėje procedūroje arba po priėmimo netapo reikiamai veiksmingomis. In Lithuania the funds from the state budget assigned to political parties, its growth, control and... arrest have become a topic of increasing debate over the last years. Political parties are the subject who performs mediation between the state and the society. The state is interested in the abovementioned function and therefore it assigns particular financial support to political parties as if conferred with the Roman maxim do ut des. At the standpoint of threats of corruption the state budget allocations are the most reliable source of funding for political parties, however, there is a risk that political parties will be deprived of their nature and turn into quasi governmental organisations that have lost touch with groups of the society and their „genuine” interest to support beneficial political programmes and their executers financially. While taking this into account the article deals with the ways and forms of financing the political parties from the state budget. Arguable issues of the model chosen by the state to fund political parties and the proble­matics of non proportionate public support are revealed in the article with reference to the experience of Eu­ropean states. Moreover, recommendations how to improve legal regulation whose initiated amendments „stuck“ in the parliamentary procedure or did not become due effective after their adoption are provided.

scholarly journals Mujeres weichafe del Lago Lleu Lleu: el conflictivo tránsito desde el cuerpo colonizado hacia la conquista del territorio liberado

2022 ◽  
Vol 9 (17) ◽  
pp. 1-49
Author(s):  
Cherie Zalaquett Aquea
Keyword(s):  
Gender Roles ◽  
Space Time ◽  
The State ◽  
Evolutionary Development ◽  
The Political ◽  
Participation Of Women ◽  
Two Generations ◽  
The Subject ◽  
Masculine Discourse

The objective of this article is to trace the participation of women in the historical sequence of the main milestones of origin and evolutionary development of the Coordinadora Arauco Malleco from the category "body-space/time-territory", approached by the philosopher Francesca Gargallo The subject of study are the bodies located in a space-time that takes place in the surroundings of Lake Lleu Lleu, the axial geopolitical space where, from the Mapuche shamanic perspective, more than 30 years ago the spirit of thunder revived the power and violence of the ancient warriors of theweichan. Two generations of women exposed their bodies in the struggle to recover a liberated territory, transgressing cultural mandates and bearing the costs of confronting the State with prison and a fugitive life. However, the protagonism of women linked to the CAM has been silenced by traditional historiography as well as by the hegemonic masculine discourse of the Coordinadora itself. The becoming militant of women constitutes a complex plot that includes displacement of gender roles in the Mapuche culture and a transition from the political militancy of the weichafe to auxiliary spiritual roles of the machi such as tayilfe, curiche and dungumachife.

The Future of the Private Sector in an Age of Uncertainty

2019 ◽  
pp. 400-432
Author(s):  
Ishac Diwan
Keyword(s):  
Economic Growth ◽  
Social Movements ◽  
Private Sector ◽  
Oil Prices ◽  
The State ◽  
The Political ◽  
Political Regimes ◽  
Recent Past ◽  
Mena Region ◽  
The Future

The chapter is concerned with the future of state–business relations (SBRs) in the MENA region, and about the potential for private sector growth. Can the new environment of heightened popular demands and lower oil prices encourage the political regimes in place to improve their efforts at boosting economic growth, even at the political risk of tolerating a larger private sector? The chapter outlines four types of relatively successful SBRs models that have taken hold in the MENA region in the recent past, and asks if particular models can be replicated in the rest of the region. It outlines how the intensity of social movements, and the ways the state reacts to them, influences the formation of SBRs. The main conclusion is that for many regimes, there seem to be only bad options to choose from, ushering an age of dilemma with uncertain choices and prospects.

The Role of Internal Audit in Governance of Zakat Institution in Malaysia

2021 ◽  
Vol 12 (3) ◽  
pp. 2568-2571
Author(s):  
Suhaimi Ishak Et.al
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Best Practice ◽  
Good Governance ◽  
Internal Audit ◽  
The State ◽  
Federal Constitution ◽  
State Administration ◽  
A Company

This study outlines the role of internal audit in the governance of zakat institutions in Malaysia. Aspects of internal audit are detailed in this study as well as risk management. Internal audit is closely linked to risk management where both of these aspects are an important element of an organisation's governance. In addition, legislative matters such as the Federal Constitution and the State Administration of Islamic Religious Enactments were also discussed in this research. Researchers are also talking about the Malaysian Code on Corporate Governance (MCCG), which can be used as a guide and best practice for Islamic religious states and zakat institutions in Malaysia. Although the Islamic religious councils of the states and the zakat institutions are not a company but with the trust as administrators and managers of large zakat funds, the need for good governance is essential.

scholarly journals Integration of Strategic Management, Governance and Risk Management: Impact of the Crisis of 2008 in Two Companies of Food

2013 ◽  
Vol 12 (4) ◽  
pp. 150-180
Author(s):  
Antonio Francisco De Almeida da Silva Junior ◽  
Raquel Ângelo Araújo ◽  
Sandro Cabral
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Best Practices ◽  
Financial Risk ◽  
Foreign Exchange Rate ◽  
Regulatory Mechanisms ◽  
Exchange Rate Exposure ◽  
Strategic Factors ◽  
The Subject ◽  
Accumulated Losses

During the crisis of 2008, several Brazilian companies have accumulated losses that worth billions, as the result of a high foreign exchange rate exposure and failures in risk management and Corporate Governance. The aim of this research is to identify the strategic factors that contributed to two very similar companies to follow different paths in the financial crisis of 2008. To better understanding the subject, it was made a brief analysis of the foundations of the Corporate Governance, the requirements listed by BMFBOVESPA and the principles of the financial risk management. The research identified that the practice of risk management is crucial in implementing best practices of corporate governance and that despite numerous initiatives of various institutions and regulators in establishing self-regulatory mechanisms to ensure the use of these practices, there are still flaws able to allow companies previously considered solid incurring in strategies that may jeopardize its existence.

scholarly journals An analysis on the variations of the concept of power in the political and social environment

2019 ◽  
Vol 7 (5) ◽  
pp. 412-418
Author(s):  
Ionathan Junges ◽  
Tiago Anderson Brutti ◽  
Everton da Silveira ◽  
Adriana da Silva Silveira ◽  
Claudio Everaldo dos Santos
Keyword(s):  
Civil Society ◽  
Social Environment ◽  
Interpersonal Relationships ◽  
The State ◽  
The Political ◽  
The Subject ◽  
State Domination ◽  
Micro Structures

The concept of power acquires different meanings according to the dimension, the historical cut and the circumstances that are being analyzed. Power has been characterized as the base of state domination over civil society and individuals. However, the concept of power can not be reduced to a univocal sense, because it also occurs in interpersonal relationships and social micro-structures. This article reviews the literature on the subject from the works of Machiavelli, Hobbes, Arendt, Foucault, Bobbio and Bauman, highlighting the various configurations and manifestations of power, mitigating its centralization at the state instance and extending to other dimensions of society.

scholarly journals Educational and cultural-educational work in the Red Army in 1920s-1930s: the Orenburg Region on materials

2016 ◽  
Vol 5 (2) ◽  
pp. 110-114
Author(s):  
Larisa Vladimirovna Petrich
Keyword(s):  
Scientific Literature ◽  
Military Training ◽  
The State ◽  
The Political ◽  
Power Training ◽  
Educational Work ◽  
Combat Training ◽  
Great Patriotic War ◽  
Red Army ◽  
The Subject

The article is sanctified important aspect in eradicating illiteracy in the years of Soviet power - training soldiers and youth of premilitary age. From the state of literacy of the population category to a large extent dependent on the fighting capacity of the Red Army. Having analyzed the historical scientific literature on the subject, the conclusion is made that the topic under consideration was studied to date is not enough. It is noted that in its entirety the problem of improving the combat training of the Red Army stood in 1923, when she moved to a peacetime footing. At the same time it developed a decree the Central Executive Committee and the CPC to bring to mandatory classes in literacy of youth of premilitary age during the passage of pre-conscription military training. The paper revealed that in the late 1920s - early 1930s. work on training soldiers and youth of premilitary age continued during the cultural campaign. It is indicated that the organization of training, considerable attention was paid to the content of educational material related to the political education of soldiers. The peculiarities, difficulties and shortcomings in the organization of work with the staff of the Red Army in Orenburg: low attendance of paragraph literacy, large dropout of them. The article concludes that the system of eradication of illiteracy in the difficult war years, has proven to be extremely vital importance and necessity in the case of direct protection, strengthening and building of the state. This was an important factor in the victory of the Great Patriotic War.

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