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Reseña sobre el libro titulado “Acceso a la información pública y secreto fiscal” de Agustina O’Donnell 对阿古斯蒂娜·奥唐奈(Agustina O 'Donnell)的《获取公共信息和财政秘密》(access to public information and fiscal secret)一书的评论
Pub Date : 2023-07-31 DOI: 10.30972/rcd.226763
Lizbeth Xóchitl Padilla Sanabria, A. Márquez
En la presente obra se abordan la evolución histórica y normativa del secreto fiscal (como un derecho de los contribuyentes de manera individual) y sus implicancias y posibles tensiones con otros derechos humanos como lo es el acceso a la información pública. En el año 1933, la ley 11683 (Ley de Procedimiento Fiscal) consagró el secreto fiscal determinando la reserva absoluta de los datos fiscales. Ahora bien, ¿el secreto fiscal tiene origen constitucional o legal? Para intentar siquiera dar una respuesta debemos traer a colación lo dispuesto en el Artículo 33 de la Constitución nacional, establece que “Todos los ciudadanos tenemos la obligación de contribuir al sostenimiento del Estado en forma proporcional y equitativa (capacidad o aptitud de contribuir)”. En la mayoría de los países se trata de un derecho legal.En Argentina, no existe consenso sobre el tema, algunos autores sostienen que se trata de una garantía constitucional innominada. La privacidad y la seguridad jurídica son los pilares en los que se apoya el secreto fiscal. El secreto fiscal se sostiene, conspiraría contra el derecho a la información pública (Derecho humano de cuarta de generación) y la justicia social, y en ese sentido, algunos propugnan la idea de que dicho secreto debe mantenerse para quienes cumplen sus obligaciones tributarias. Ahora bien, ¿cómo dirimir la controversia o tensión en las situaciones donde los derechos individuales y los derechos colectivos parecen contraponerse?
本文讨论了税务保密(作为纳税人个人的一项权利)的历史和规范演变,以及它与其他人权(如获取公共信息)的影响和可能的紧张关系。1933年,第11683号法律(财政程序法)规定了财政保密,规定了财政数据的绝对保留。但是,财政保密有宪法或法律渊源吗?为了回答这个问题,我们必须引用《国家宪法》第33条的规定,其中规定“所有公民都有义务按比例和公平的方式(贡献的能力或能力)为国家的维持作出贡献”。在大多数国家,这是一项合法权利。在阿根廷,在这个问题上没有共识,一些作者认为这是一项无名的宪法保障。隐私和法律确定性是财政保密的支柱。税收保密仍然存在,它将破坏公共知情权(第四代人权)和社会正义,从这个意义上说,一些人主张,这种保密应该为那些履行纳税义务的人保留。但是,在个人权利和集体权利似乎相互冲突的情况下,如何解决争议或紧张局势呢?
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引用次数: 0
La experiencia esclavista en los entramados económicos y sociales urbanos. El caso de la familia Soto 奴隶在城市经济和社会结构中的经验。索托家族的案例
Pub Date : 2023-07-26 DOI: 10.30972/rcd.226737
Edgardo Darío López Villagra
El artículo se referirá a las singularidades de la experiencia esclavista urbana en los entramados económicos y sociales a finales del siglo XVIII y principios del siglo XIX. En particular se analiza el caso de la familia Soto en función de evidenciar diferentes rasgos que permiten caracterizarla como parte de las élites locales. Así, su estudio se fundamenta en su relevancia en la historia local y significativa influencia en la conformación y organización de Goya. En función de lo cual se realiza un análisis historiográfico y un estudio de hermenéutica jurídica, que incluye un archivo privado inédito de la familia Soto, que posibilita aprehender socio-históricamente la esclavitud en la subregión correntina. De esta manera, se realiza un análisis comparativo del macro contexto de la época en consideración de las colonias no españolas e hispanoamericanas. En general, en Estados Unidos y Brasil el trabajo del esclavo/s negros/as se vinculó preponderantemente a la explotación económica de las plantaciones. Empero, la tendencia permite establecer una diferenciación respecto a Hispanoamérica, donde la esclavitud era fundamentalmente urbana y doméstica. No obstante, no se descarta que, en menor medida, coexistieron otras modalidades de esclavitud en ambos casos. En este marco, el análisis que va de lo general a lo particular, se sitúa el estudio de las características de la esclavitud urbana, la economía y sociedad en el Río de la Plata, en la subregión correntina y en los orígenes de la ciudad de Goya.
本文将探讨18世纪末和19世纪初城市奴隶制度在经济和社会结构中的独特经历。本文分析了索托家族作为当地精英的一部分的不同特征。因此,它的研究基于它在当地历史中的相关性,以及它对戈雅的形成和组织的重大影响。本研究的目的是分析在科伦蒂纳分区域内奴隶制的历史和法律解释,包括未发表的索托家族私人档案。因此,本文提出了一种方法,通过对非西班牙和西班牙裔美国殖民地的宏观背景进行比较分析。在美国和巴西,黑人奴隶的劳动主要与种植园的经济剥削联系在一起。然而,这一趋势使人们有可能将奴隶制与拉丁美洲区分开来,在拉丁美洲,奴隶制主要是城市和家庭奴隶制。然而,不能排除在这两种情况下,其他形式的奴隶制在较小程度上并存。在这一框架下,从一般到具体的分析将研究里约热内卢de la Plata的城市奴隶制特征、经济和社会,在correntina分区域和戈雅城市的起源。
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引用次数: 0
REFLEXÃO E ENSINO DO EIXO ORALIDADE EM LÍNGUA INGLESA 英语口语轴的反思与教学
Pub Date : 2023-07-24 DOI: 10.35265/2236-6717-235-12649
Débora DANIELLY SILVA CAMPOS
The research seeks to present an analysis of the possible strategies that promote a significant learning of the English language through the orality axis describing the difficulties that students feel when expressing themselves orally, factors that lead them not to participate in classes in situations of orality. Among the main reasons that hinder the mastery of English in public schools in Brazil, It is noteworthy, the teaching with emphasis on grammatical aspects, in an isolated or decontextualized way, that is, focused only on linguistic knowledge, disregarding the importance of the interaction between the subjects, for the mastery of the language. The relevance in dealing with orality is corroborated by the official documents BNCC and PCN's. In this perspective, it was observed the need to provide activities related to this specific axis, for students to develop communicative skills in English. The methodology employed is a bibliographic research, with analysis based on the communicative approach on the teaching of orality and the description of possible strategies for the realization of this. The study addresses reflections on the teaching of this language in Brazil, as well as the relevance and difficulties that surround this modality. Next, the laws that regulate its teaching in Brazil are presented, with suggestions of activities that can contribute to the teaching of a second language.
该研究试图通过描述学生在口头表达自己时感到的困难,以及导致他们在口头情况下不参加课堂的因素,来分析促进英语语言学习的可能策略。在阻碍巴西公立学校英语掌握的主要原因中,值得注意的是,强调语法方面的教学,以一种孤立的或去语境化的方式,即只关注语言知识,忽视了学科之间的互动对语言掌握的重要性。官方文件BNCC和PCN证实了处理口头性的相关性。从这个角度来看,我们认为有必要提供与这个特定轴相关的活动,以培养学生的英语交际能力。本文采用文献研究法,分析了交际教学法对口语教学的影响,并阐述了实现交际教学法的可能策略。本研究探讨了在巴西这种语言教学的思考,以及围绕这种情态的相关性和困难。接下来,介绍了规范巴西英语教学的法律,并提出了有助于第二语言教学的活动建议。
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引用次数: 0
APLICAÇÃO DO SISTEMA DOCKER A FIM DE ELIMINAR DESPERDÍCIO NO SETOR DE DESENVOLVIMENTO DE SOFTWARE DOCKER系统的应用,以消除软件开发部门的浪费
Pub Date : 2023-07-14 DOI: 10.35265/2236-6717-235-12648
Jeison PEREIRA DE OLIVEIRA, Marcelo Albuquerque de Oliveira
The progressive use of computational systems, as well as the demand for software creation and maintenance also grow continuously, making the actions of small centralized teams difficult. Software development has developed in line with the emergence of new technologies and the demands of the increasingly globalized market, forcing a large number of companies to subdivide their software development teams in order to expand their operational capacity. This study aims to implement the Docker Host Operating System, aiming to eradicate waste in the software development sector. With regard, specifically, to the Docker host, it helps software developers, generating broader data accessibility, followed by data independence capable of providing an increase in the speed of the processing of processes. Due to these aspects, this research is characterized as bibliographical, based on a qualitative, exploratory and explanatory approach. It concludes with the analysis that this study will favor the improvement in the performance of the software developer, seeking to reduce the time that, previously, was used to configure environments and develop software, making the processing of processes faster, within organizations, with benefits for society as a whole.
计算系统的逐步使用,以及对软件创建和维护的需求也在不断增长,使得小型集中式团队的行动变得困难。软件开发随着新技术的出现和日益全球化的市场需求而发展,迫使大量公司细分其软件开发团队,以扩大其操作能力。本研究旨在实现Docker主机操作系统,旨在消除软件开发领域的浪费。具体来说,对于Docker主机,它可以帮助软件开发人员,生成更广泛的数据可访问性,其次是数据独立性,能够提高进程的处理速度。由于这些方面,本研究的特点是书目,基于定性,探索性和解释性的方法。它总结了分析,该研究将有利于提高软件开发人员的性能,寻求减少以前用于配置环境和开发软件的时间,使过程的处理更快,在组织内,为整个社会带来好处。
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引用次数: 0
A RESPONSABILIDADE CIVIL DOS PROVEDORES DE APLICAÇÕES POR CONTEÚDO DE TERCEIROS NO MARCO CIVIL DA INTERNET: ERROS, ACERTOS E NOVAS PERSPECTIVAS 互联网民事框架中应用提供商对第三方内容的民事责任:错误、成功与新视角
Pub Date : 2023-07-14 DOI: 10.35265/2236-6717-235-12675
Afonso Medici Micheletti
The rise of the internet and social networks enabled the formation of a new public space, conducive to the broad exchange of ideas and the consolidation of a plural and democratic society. On the other hand, there is a growing concern about the dissemination of illegal or morally undesirable content, mainly due to the high speed and wide range in which the flow of information operates on networks. This article aims to study the current civil liability system of internet providers for illicit content created and disseminated by third parties through their platforms. The methodology adopted consists of a critical examination of doctrine, legislation and jurisprudence related to the matter. The advent of the Marco Civil da Internet presents flaws and advances in the regulation of the matter, reflecting the challenges in reconciling freedom of expression with an effective regime of protection and reparation to victims.
互联网和社交网络的兴起形成了一个新的公共空间,有利于思想的广泛交流和多元民主社会的巩固。另一方面,人们越来越担心传播非法或不道德的内容,这主要是由于信息在网络上流动的速度快,范围广。本文旨在研究当前互联网提供商对第三方通过其平台创作和传播的非法内容的民事责任制度。所采用的方法包括对与该问题有关的理论、立法和法理学进行批判性审查。民事信息互联网的出现在这一问题的监管方面呈现出缺陷和进步,反映出在协调言论自由与有效的受害者保护和赔偿制度方面所面临的挑战。
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引用次数: 0
REFLEXÕES SOBRE A APLICAÇÃO DE INSTITUTOS CONSENSUAIS NA EXECUÇÃO DA PENA DE MULTA 对双方同意制度在罚款执行中的应用的思考
Pub Date : 2023-07-14 DOI: 10.35265/2236-6717-235-12664
Claudia BRAGA TOMELIN, Vitor CASSEB PIRES
The study aims to analyze the legal nature of the fine penalty. Specifically, it intends to examine the controversy over the possibility of setting minimum limits for its execution. It proposes a review of the rigid character of the execution of the fine penalty from the perspective of consensual Criminal Procedural Law. To this end, it used a dialectical methodology, discussing the mitigation of the principle of mandatory criminal action, without losing sight of the criminal nature of the fine penalty. It concludes that the application of institutes that relativize the rigidity of criminal instruments in the pre-procedural phase (such as criminal transaction, conditional suspension of the process and agreement of non-criminal prosecution) opens space for reflection on the feasibility of, in the phase of criminal execution, admitting the setting of minimum limits for the enforceability of the fine penalty.
本研究旨在分析罚金刑的法律性质。具体来说,将对是否有可能设定最低执行限度的争议进行研究。从合意刑事诉讼法的视角审视罚金刑执行的刚性。为此,本文采用辩证的方法论,在不忽视罚金刑的犯罪性质的前提下,探讨了强制性刑事诉讼的减刑原则。它的结论是,在程序前阶段(如刑事交易、有条件中止程序和非刑事起诉协议)相对化刑事文书刚性的制度的应用,为反思在刑事执行阶段承认为罚款的可执行性设定最低限度的可行性开辟了空间。
{"title":"REFLEXÕES SOBRE A APLICAÇÃO DE INSTITUTOS CONSENSUAIS NA EXECUÇÃO DA PENA DE MULTA","authors":"Claudia BRAGA TOMELIN, Vitor CASSEB PIRES","doi":"10.35265/2236-6717-235-12664","DOIUrl":"https://doi.org/10.35265/2236-6717-235-12664","url":null,"abstract":"The study aims to analyze the legal nature of the fine penalty. Specifically, it intends to examine the controversy over the possibility of setting minimum limits for its execution. It proposes a review of the rigid character of the execution of the fine penalty from the perspective of consensual Criminal Procedural Law. To this end, it used a dialectical methodology, discussing the mitigation of the principle of mandatory criminal action, without losing sight of the criminal nature of the fine penalty. It concludes that the application of institutes that relativize the rigidity of criminal instruments in the pre-procedural phase (such as criminal transaction, conditional suspension of the process and agreement of non-criminal prosecution) opens space for reflection on the feasibility of, in the phase of criminal execution, admitting the setting of minimum limits for the enforceability of the fine penalty.","PeriodicalId":21289,"journal":{"name":"Revista Científica Semana Acadêmica","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83509391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CULTURA CORPORAL E EDUCAÇÃO FÍSICA A PARTIR DA FILOSOFIA MARXISTA 马克思主义哲学中的身体文化与体育
Pub Date : 2023-07-14 DOI: 10.35265/2236-6717-235-12645
R. Romano
In the generation of knowledge, especially in the field of Physical Education, there is a historical conflict in Brazil between two theoretical-pedagogical and epistemological views. In this study, the focus is given to body culture, contrasting with the vision of physiotherapy in the area of School Physical Education in Brazil. The objective is to highlight the importance of knowledge of body culture as a result of work, in its intangible and essential dimension for human existence, as a determining factor in the cultural expression of the body, going beyond the emphasis on physiotherapy. In this sense, the theoretical-methodological basis was based on the principles of Marxist philosophy, in the context of Historical Materialism and the Dialectical method. Finally, we emphasize the sign of body culture as a component of culture and human production, which shapes the expression of the body of individuals, through the organization of body activities, expansion of the cultural heritage of humanity and overcoming the forms of body expression inspired by the idea of physics.
在知识的产生方面,特别是在体育领域,巴西存在着两种理论教学法和认识论观点之间的历史冲突。在本研究中,重点是身体文化,与巴西学校体育教育领域的物理治疗愿景形成对比。其目的是强调身体文化知识的重要性,这是工作的结果,是人类生存的无形和基本方面,是身体文化表现的决定因素,超越了对物理治疗的强调。从这个意义上说,理论方法基础是建立在马克思主义哲学原则的基础上,在历史唯物主义和辩证方法的背景下。最后,我们强调身体文化的符号作为文化和人类生产的一个组成部分,它通过组织身体活动、扩展人类文化遗产和克服受物理思想启发的身体表达形式来塑造个人身体的表达。
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引用次数: 0
DESENVOLVIMENTO DE UMA APLICAÇÃO PWA PARA ADOÇÃO DE ANIMAIS 为动物收养开发PWA应用程序
Pub Date : 2023-07-06 DOI: 10.35265/2236-6717-235-12641
Deivid HALLAN GALIANI, Felipe Diniz Dallilo, F. Florian
The popularity of smartphones has driven the mobile app market, but for users to be able to use native apps, developers need to make them available on specific platforms such as the Google Play Store and the App Store. Additionally, devices must have sufficient memory, and apps need to be regularly updated. In this context, Progressive Web Apps (PWAs) emerge as an alternative, providing a native-like experience that can be executed in any mobile or desktop browser. PWAs represent an evolution from traditional web applications by incorporating features that bring them closer to native apps. Moreover, they offer ease of use and greater accessibility to users while reducing the challenges faced by developers in making their apps accessible. To explore the features and benefits of PWAs, an animal adoption application was developed, enabling users to access and interact with the platform even in low-connectivity areas. They also receive real-time updates and relevant notifications, keeping them informed about activities on the platform.
智能手机的普及推动了手机应用市场的发展,但为了让用户能够使用原生应用,开发者需要将其投放到特定平台,如Google Play Store和app Store。此外,设备必须有足够的内存,应用程序需要定期更新。在这种情况下,渐进式Web应用程序(Progressive Web Apps, pwa)作为一种替代方案出现了,它提供了一种类似于本机的体验,可以在任何移动或桌面浏览器中执行。pwa代表了传统web应用的一种进化,它结合了更接近原生应用的功能。此外,它们为用户提供了易用性和更大的可访问性,同时减少了开发人员在使应用程序可访问性方面面临的挑战。为了探索pwa的功能和优势,开发了一个动物收养应用程序,使用户即使在低连接地区也可以访问该平台并与之交互。他们还会收到实时更新和相关通知,让他们了解平台上的活动。
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引用次数: 0
PENSANDO O ATO INFRACIONAL DE TRÁFICO DE DROGAS COM AS LENTES DO PRAGMATISMO 从实用主义的角度思考毒品走私犯罪行为
Pub Date : 2023-07-06 DOI: 10.35265/2236-6717-235-12654
Eduardo Moureira Gonçalves
One of the most delicate moments within the Socio-Educational System occurs when the deprivation of liberty of an adolescent in conflict with the law must be determined, with the legal text expressing respect for segregation, which should only occur when the offense is committed with serious threat or violence (art. 122 of the ECA), and even with this qualified barrier, the infractions associated with drug trafficking are responsible for 42% (forty-two percent) of hospitalizations at Fundação CASA in December/2022. This study outline aims to look at the social reality, considering the legal devices that establish the deprivation of liberty for committing an infraction and what typifies drug trafficking as a crime. To do so, we will take the jurisprudence of the Superior Court of Justice (STJ) with the lens of philosophical pragmatism as a driving force of thought, especially that which has been developed in the lessons of the North American thinker Peirce and in the debates that followed from the bases consolidated by him like the lines of Richard Posner.
社会教育系统内最微妙的时刻之一是,必须在法律条文中表达对隔离的尊重的情况下,决定是否剥夺违反法律的青少年的自由,这种情况只有在犯罪行为受到严重威胁或暴力的情况下才能发生(第2条)。即使有了这一合格的障碍,2022年12月,与毒品贩运有关的违规行为仍造成42%(42%)的CASA基金会住院。本研究纲要旨在审视社会现实,考虑到为违法行为确立剥夺自由的法律手段以及毒品贩运作为犯罪的典型特征。为此,我们将以哲学实用主义的视角来看待高等法院(STJ)的法理学,将其视为思想的驱动力,尤其是在北美思想家皮尔斯(Peirce)的教训中发展起来的法理学,以及随后从他巩固的基础(如理查德波斯纳(Richard Posner)的观点)的辩论中发展起来的法理学。
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引用次数: 0
RISCO DE MORTE SÚBITA CARDÍACA E EFEITOS ADVERSOS CARDIOVASCULARES ASSOCIADOS AO USO DE ANTIDEPRESSIVOS 与抗抑郁药物相关的心脏猝死和心血管不良反应的风险
Pub Date : 2023-07-04 DOI: 10.35265/2236-6717-235-12651
Camila VIEIRA BREDER, Isabela SOUZA CRUZ, Odilon GARIGLIO ALVARENGA DE FREITAS
Introduction: Treatment of depression / depressive disorder requires effective therapeutic agents, well tolerated and with a low rate of complications and adverse events. However, some antidepressants(AD)have been associated with an increased risk of sudden cardiac death (SCD) and general and cardiovascular adverse events, important in daily clinical practice. Objective: Raise possible adverse cardiovascular events and risk of SCD associated with AD use in adult patients. Additionally, investigate general adverse effects, action mechanisms and main risk drug interactions with AD and guidelines for monitoring / optimized clinical management of patients. Methodology: integrative review aiming, from scientific literature, to collect information regarding the objectives of this review in the main databases: PubMed; Lilacs; Google Scholar; Brazilian´s Health Ministry. Selection criteria were: meta-analysis articles, systematic review, review, guidelines, consensus and observational studies (cohort studies, case-control or cross-sectional studies) and randomized control studies, published between 2010 and April 2023. Results: 173 publications were selected allowing verify which patients had high risk for developing adverse cardiovascular events associated with the use of AD: elderly; preexisting cardiovascular risk factors; patients with comorbidities (mainly acute and/or chronic coronary artery disease, heart failure and renal failure); CYP450 poor/slow metabolizers; previous history of ventricular arrhythmias or syncope; carriers of channelopathies; family history of long QT syndrome, sudden death, diabetes mellitus and arterial hypertension; polypharmacy; AD use in high doses; electrolyte abnormalities (eg: hypokalemia, hypomagnesaemia, etc.). Studies demonstrated that selective serotonin reuptake inhibitors had a relative risk of SCD of 2.39 (95%CI 1.20-4.80) while tricyclic ADs risk ranging from 1.69 (95%CI 1.14-2.50) at 4.37 (95%CI 1.23-15.60). We summarized the risk information in tables and charts with recommendations from main studies and guidelines regarding the clinical management, monitoring and management of adverse events. Conclusion: Although the use of ADs has recognized general and cardiovascular adverse effects, their risks shouldn´t deprive patients of appropriate therapy for psychiatric disorders, including those with cardiovascular diseases. The available literature data allow adopting screening of patients who need the use of DA, monitoring treatment and adopting effective preventive measures to reduce the risk of possible complications.
引言:抑郁症/抑郁症的治疗需要有效的治疗药物,耐受性好,并发症和不良事件发生率低。然而,一些抗抑郁药(AD)与心源性猝死(SCD)和一般心血管不良事件的风险增加有关,这在日常临床实践中很重要。目的:提高成人患者与AD使用相关的可能的不良心血管事件和SCD风险。此外,研究AD的一般不良反应、作用机制和主要风险药物相互作用,以及监测/优化患者临床管理的指南。方法:综合评价,旨在从科学文献中收集主要数据库中关于本评价目标的信息:PubMed;紫丁香;谷歌学者;巴西卫生部。选择标准为:发表于2010年至2023年4月之间的荟萃分析文章、系统评价、综述、指南、共识和观察性研究(队列研究、病例对照或横断面研究)和随机对照研究。结果:选择了173篇出版物,以验证哪些患者与使用AD相关的不良心血管事件风险较高:老年人;先前存在的心血管危险因素;有合并症的患者(主要是急性和/或慢性冠状动脉疾病、心力衰竭和肾功能衰竭);CYP450代谢不良/缓慢者;室性心律失常或晕厥病史;渠道病携带者;有长QT综合征、猝死、糖尿病、高血压家族史;复方用药;高剂量使用AD;电解质异常(如:低钾血症、低镁血症等)。研究表明,选择性血清素再摄取抑制剂发生SCD的相对风险为2.39 (95%CI 1.20-4.80),而三环类ad的相对风险为1.69 (95%CI 1.14-2.50) - 4.37 (95%CI 1.23-15.60)。我们以表格和图表的形式总结了风险信息,并从主要研究和指南中总结了有关临床管理、监测和管理不良事件的建议。结论:尽管使用ADs有公认的一般和心血管不良反应,但其风险不应剥夺患者对精神疾病(包括心血管疾病)的适当治疗。现有的文献资料允许对需要使用DA的患者进行筛查,监测治疗并采取有效的预防措施,以降低可能出现的并发症的风险。
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引用次数: 0
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