Entre a moral e o controle: estudo historiográfico de políticas criminais e de administração pública sobre prostituição e estupro no Brasil

Introduction. The article attempts to determine the factors that influenced the decriminalization of modern criminal law policy in taxation and its degree of influence on the state of tax discipline and tax security in general. The article analyzes the impact of changes in criminal legislation, the need for which was indicated in the Messages of the President of the Russian Federation to the Federal Assembly in 2023 and 2024 on the financial security of the state in two aspects: 1) the hierarchical relationship between criminal policy and criminal policy in taxation; 2) the relationship between criminal policy in taxation and fiscal policy. Particular attention is paid to the impact of changes in certain norms of the Criminal Code of the Russian Federation on tax crimes in the direction of decriminalization of legislation on tax crime indicators.Materials and methods. When writing the article, general scientific methods (analysis, synthesis, logical method) and private legal methods (legal modeling, legal forecasting, legal statistics) were used.Research results. Analysis of recent changes in criminal legislation made it possible to clarify the significance of current criminal legal policy in the tax sphere, as well as in the structure of national security and financial stability of the state.Discussion and conclusion. Criminal legal policy in taxation is a dynamic phenomenon based on: 1) the organic application of the “criminalization decriminalization” approach in combination with other coercive measures provided for by tax and administrative legislation; 2) identifying the causesand patterns underlying criminal acts. Tax security, ensured by effective tax control and enforcement in the tax sphere, makes it possible to mitigate criminal legal policies in taxation. The main factors influencing criminal tax policy include the parameters of budget and tax policy, the efficiency of tax administration, including digitalization.The article analyzes the hierarchical relationship between the concepts of "criminal policy" "criminal policy in the field of ensuring national security" – "criminal policy in the field of ensuring economic security" – "criminal policy in ensuring financial security" – "criminal policy in the financial and budgetary sphere" "criminal policy in taxation". The factors that influenced the decriminalization of criminal law policy in taxation, such as the parameters and directions of budget and tax policy, the level of tax administration, have been identified.

On April 3, 2015, a group of prominent biologists and ethicists called for a worldwide moratorium on human genetic engineering in which the genetic modifications would be passed on to future generations. Describing themselves as “interested stakeholders,” the group held a retreat in Napa, California, in January to “initiate an informed discussion” of CRISPR/Cas9 genome engineering technology, which could enable high‐precision insertion, deletion, and recoding of genes in human eggs, sperm, and embryos. The group declared that the advent of a technology that makes human germ‐line genetic engineering plausible makes a corollary discussion of its ethical implications urgent. Echoing this sentiment, the National Academy of Sciences and the National Academy of Medicine have announced plans to convene an international summit in fall 2015 to assess the implications of CRISPR/Cas9.Yet the notion that the advent of this particular technology is the warrant for initiating a public discussion is remarkable, and so too is the idea that the experts who have brought it into being and are putting it to use are best positioned to define the terms of the debate. The relevant ethical questions are by no means specific, let alone subsidiary, to the CRISPR/Cas9 technology. They are longstanding questions about what features of human life ought not be taken as objects of manipulation and control. They are questions about our responsibilities to our children and our children's children, where the mark of our actions will be inscribed upon their bodies and their lives.

The social and political changes in Poland led to abolition of Realsozialismus which is now being replaced with a democratic country governed by Rechtostaat (Art. 1 of the Constitution) from aspirations after national freedom and respect of human rights in public life. The problem of protection of individual freedom made itself particularly felt here; it is also subject of the present paper which discusses the protection of individual subjectivity in the light or the institutions of arrest and detention awaiting trial. Until quite recently, Poland was one of the many Communist countries where human rights were violated much too often, also on the occasion of arrest and detention awaiting trial. Many factors were conductive to this situation, such as faulty legislation; inadequate socjal consciousness; depreciation of the authorities, law and other norms; prevalence of repressiveness in dealing with social pathologies; and absence of social control of the activity of law enforcement agencies, the police and prison staff in particular. But the weakness of legal protection of individual resulted also from a strong relation of the activities of practically all governemental and social bodies those dealing with prosecution and investigation as well as administration of justice included, to politics. This political nature of functioning of those agencies, resulting monopolistic power of the Communist party, led to a limitation of the independance of the judiciary. The adoption of new political principles of Polish State and election of the new Parliament (on June 4, 1989), together with formaion of the non-Communist Cabinet, created the conditions for a new criminal policy based step by step on European standards. The institutions of arrest and detention awaiting trial well illustrate the pathology of functioning of the agencies of legal order and the direction of changes taking place in criminal policy. They also demonstrate a specific paradox; the Polish people’s great devotion to freedom and the simultaneous unfeeling tramling of that freedom. The two institutions have been discussed from the viewpoint of protection of human rights on both the normative plane and in the practice of the years 1980–1990. Arrest is one of the forms of coercion which consists in a short-term deprivation of liberty. The Polish legal system provides for procedural, preventive and administrative arrest. Each of these types has a separate legal regulation (procedural arrest, the Act of 19 April 1969 – Code of criminal procedure; preventive arrest, the Act of 6 June 1990 on the police and another Act bearing that same date on State Protection Office, together with their executory acts; and administrative arrest, the Act of 28 October 1982 on education to sobriety and control of alcoholism). Moreover, each type of arrest is to serve different aims (procedural arrest, protection of propriety of criminal proceedings; preventive arrest, protectton of order and public safety, human life and health, and property; and administrative arrest, control of alcoholism). Also different are the conditions of arrest, the agencies authorized to apply it, and the period for which a person can be detained. The present authors focus mainly on preventive arrest related to the administrative function of the police as guardian of order. That form was particularly abused and human rights were often violated in the course of its execution. Preventive arrest has recently undergone significant changes both in the normative sphere and in practice. As compared to the former one, its present regulation: 1. defines its legal grounds with greater accuracy; 2. broadens the detainee’s rights; and 3. introduced judicial review. This has contributed to the curbing of arbitrary police activities in this sphere. Duration of arrest is specified in the Constitution (Art. 87) and in the provision of Art. 207 of the code of criminal procedure. It cannot be londer than 48 hours from the moment of detention, and 24 hours in the case of administrative arrest (Art. 40 of the act on education to sobriety and control of alcoholism). Violations of these provisions have so far been frequent. In the case of procedural and preventive arrest, the rights of the detainee are the same. According to the valid provisions, the detainee has the following rights among others: the right to be informed in writing as to the time and reasons of arrest; the right to be advised as to the possibility of complaining to the court against the application of that measure, and to the public prosecutor against the way of its execution: the right to health care. The catalogue of the detainee’s rights is insufficient: e.g. it does not contain the right, to legal assistance (conseul). What particularly impairs the protection of the detainee’s personal interests is the absence of by-laws concerning the execution of arrest in the police house of detention, as the duplicated set of provisions called ,,By-laws for Detainees”, introduced by an order of the Chief of Civic Militia in 1959, hardly comes up to the standards. The provisions now in force have broadened the range of legal means of vindication of his rights that are at the detainee’s disposal. Particularly notable here is the reintroduction of the institution of habeas corpus. Namely, the detainee has been granted the right to complain to the court against arrest (Art. 207 point ”a,, of the Code of criminal procedure) and to the public prosecutor against the way of execution of arrest (Art. 15.7 of the Act on the police). If the arrest has been obviously unjustified, the detainee is due indemnity from the Treasury and monetary compensation of moral injury (Art. 487 of the Code of criminal procedure); the same concerns the situation where he has suffered damage or injury as a result of an improper execution of arest (Art.Art. 417-419 of the Civil code). Besides, the detainee may approach the court with a claim in virtue of protection of his personal interests (Art.Art. 23 and 24 of the civil code). In the latter half of 1990, arrest was executed in 798 police houses of detention all over the country, that is fewer by a whole 71,7 per cent as compared to 1989. The recent changes have made it possible to abolish the division of houses of detention into categories (of which there used to be three according to the duration of detention). The number of arrests amounted to over 500,000 a year at times (with the peak of 572,220 in 1982 – see Table 1). Starting from 1988, it gradually went down to nearly one-third of its original value which reflects above all the general liberalization of the police approach towards crime and other deviations. In the period under analysis, the living conditions in the police jails were – and still are primitive and many a time offensive to human dignity. This has been confirmed by the present author’s own study and two surveys of those jails carried out by the National Ombudsperson. An acute problem is the right to apply constraint during and upon detention. It is regulated by provisions of the police Act and an Ordinance of the Council of Ministere of 17 September 1990 which specifies the situations, conditions and ways in which direct coercion can be used by the police. Without questioning the grounds for such coercion, not only the legal conditions of its application but also the faults or even abuses in this sphere have been pointed out. What the authors find the most severe violation of human dignity are neither humiliating conditions of isolation nor illicit prolongation of detention but first and foremost beating of a person after he has surrendered to the power of enforcement officers. Cases of beating have again started growing in number this year (as has been found by the Helsinki Committee in PoIand and the National Ombudsperson). The activities of the public prosecutor’s office in this sphere have been criticised in the article. The paper also discusses the consequences of the introduction of Art. 209 of the Code of criminal procedure which made it possible to commit to the police jails persons detained awaiting trial (for up to ten days or three months), and even those sentenced to a prison term (of up to six months). This provision has recently been quashed, but the police press for its reintroduction. Until quite recently, the police jails were submitted to no supervision whatever. The public prosecutor’s. office remained passive and carried out but most perfunctory supervision, if any. This situation hardly served the protection of detainees’ rights. It was only improved in 1988 when the police jails were submitted to supervision by the Ombudsperson and later also by Commissions: of Administration and Internal Affairs of the Diet and of the Rule of Law and Human Rigths of the Senate, and by other agencies and institutions. Also pre-trial detention is a serious interference with human rights. It is one of the preventive measures provided for by the Code of criminal procedure, and at the stage of execution – by the Code of execution of penalties and the Ordinance of Minister of Justice of 2 May 1989 – by-laws of execution of detention awaiting trial. The discussed measure can be applied by the court, and before the indictment also by the public prosecutor. The present authors find the latter’s right to apply pre-trial detention contradictory to provisions of international law, the covenants ratified by Poland included (see Art. 9,3 of the International Covenant on Political and Civil Rights). The legal provisions fail to specify the upper limit of duration of pre-trial detention. The amendement of the Code of criminal procedure and the changed policy of application of dotention resulted in a fall in the number of those detained awaiting trial. There were 9,722 such detainees on July 31, 1989 (see Tables 4–5). There was also a radical drop in the number of persons detained for over 12 months: in 1990, as few as 0,03 per cent of those kept at the public prosecutor’s disposal had been detained for at least 12 months. However, an alarming upward tendency in the number of persons detained awaiting trial can be noted lately. Discussing the conditions for optional or obligatory pre-trial detention, the authors criticize some of them as estimative in nature, and thus involving the danger of arbitrary use of this measure. The reasoning has been based on decisions of the Supreme Court which is of particular importance for the effective protection of the detainee’s rights. There have been a lot of faults in the practice of application and execution of pre-trial detention which was frequently used as a means of pressure aimed at forcing a person to plead guilty or to denounce an accomplice. In Poland, the application of pre-trail detention is the domain of the public prosecutor’s office. In the years 1975–1989, prosecutors applied this measure in nine out of every ten cases. The population of houses of detention and other penitentiary institutions shaped differently starting from 1945. A comparison of changes in the numer in the number of convicted persons with those of persons detained awaiting trial shows that the latter population was more stable starting from the 1960’s and never changed as radically in number as that of prisoners. That was the case despite the increased frequency of application of detention in the 1970’s. What contributed to this situation above all was the shortening of preparatory proceedings. In the period under analysis, the total number of persons detained awaiting trial in a given year largely approximated that of prisoners in that same year, and showed the same fluctuations resulting from the aggravated or relaxed criminal policy in the country. The trends here have nothing in common with the actual dynamics of crime as such. The authors assume that the number of persons detained awaiting trial reflects decisions in the sphere of criminal policy rather than the actual changes in crime, the economic situation, or even severe political tensions. What is also characteristic of the practice in this respect is the fact of a faulty application of the discussed measure. In the years 1975–1989, at least every 111th and at most every 71st person previously detained awaiting trial was subsequently found not guilty by the court. In some years, there were over 500 such persons. The authors discuss preventive barriers defined by the Supreme Court which are to ban clearly unjustified detention. As follows from analysis of the practical application of conditions for pre-trial detention, the one most frequently quoted was the alleged considerable social danger of the crime. Repressive conditions prevailed over the purely procedural ones. ln order to find out about the actual dimensions of the problem of pre-trial detention, the authors consulted the data concerning the use of preventive measure not involving isolation in criminal proceedings (such measures being financial and non-financial pledge, police supervision, and safe-conduct; see Table 6). It turned out that in the years 1978-1990, preventive measures other than detention awaiting trial never amounted to more than 43,5 and to less than 18 per cent of all preventive measures applied. After the above-mentioned Art. 209 of the code of execution of penalties has been quashed, detention awaiting trial can only be executed in the houses of detention created and run by the Ministry of Justice (Art.Art. 4 and 83 of the code of execution of ponalties). On December 31, 1990, there were 65 such institutions in Poland. Twenty-seven of them had additional wards for convicted persons, while 48 prisons had special wards for those detained awaiting trial. Thus pre-trial detention could be executed in the total of 114 of the 151 institutions of the Prison Department. The houses of detention had the total capacity of 18,263 beds, while the number of detainees was 16,200; the discussed institutions were therefore populated in 88,7 per cent. The rights of the discussed category of detainees are specified in the Code of execution of penalties and by-laws of execution of pre-trial deteotion awaiting trial. What is particularly worthy of attention is the provision which states that the detainee enjoys rights that should at least equal those of a convicted person, and that the only limitations allowed in this sphere are those indispensable for securing the proper course of criminal proceedings, maintaining order and safety in the institution, and preventing mutual demoralization of detainees (Art. 86 para 1 of the Code of execution of penalties). A person detained awaiting trial has many legal measures at his disposal to protect his own rights in relation to the application and execution of detention. Thus the detainee can lodge a complaint with a supreme agency of the penitentiary administration (Art. 48 para 4 of the Code of execution of penalties); with the public prosecutor and penitentiary judge (Art.Art. 27–33 and 48 point 5); to the supreme State agencies, the National Ombudsperson included (Art. 48 point 5); he may apeal against a decision of the administration of the house of detention concerning the actual execution of that measure to the penitentiary court (Art. I4,l of the Code of execution of penaltes); he may also sue the Treasury for damage suffered during detention by guilt of functionaries of the penitentiary administration (Art.Art. 417–l9 of the Civil code); he may claim indemnity for obviously unjustified detention (Art.Art. 487–49l of the Code of criminal procedure); and he may bring legal action by virtue of infringement of his personal interests (Art.Art. 23–24 of the Civil code). As shown by experience, the persons detained awaiting trial either never resort to some of these means or do that ineffectively. The living conditions of the discussed category of detainees are specified mainly in the by-laws of pre-trial detention. Many faults and shortcomings have been found here in practice. Some of such faults were so drastic as to make it necessary to close several houses of detention in 1990 to mention just one example (the institutions were either liquidated or designed for repairs). The authors also assume an attitude towards the treatment of some categories of offenders (women, particularly dangerous detainees, persons with mental disorders, HIV carriers), and discuss the treatment of juvenile detainees. Ending the paper, the authors stress the gradual improvement in the treatment of detainees since 1989. It results both from the legislative changes and from a relatively liberal criminal policy. The legal and to some extent also the organizational conditions have been created for implementation of the rule of law. Further changes are necessary, though, including in particular the passing of a new Constitution and penal codes. The drafts of the latter suggest, many new solutions in the sphere of arrest and detention awaiting trial which would make those institutions meet the European standards. What can considered valuable are the trends towards limiting the application of the two measures, specifying the conditions of their application, importantly, extending the guaranties of detainees’ rights.

In 2016 Albania went through a major justice reform which provided legislative changes to the already existing institutions, established new ones and sought to improve the procedural guarantees of the accused in criminal trials. While the Albanian Code of Criminal Procedure prior to the changes did not provide for biological evidence or a medical intervention in the course of a criminal investigation, the new legislative changes introduced the concepts of biological evidence and the compulsory physical examination as part of tools in search of the evidence. Even though the draft amendments to the previous Albanian Code of Criminal procedure recognized the problems encountered in practice during the collection of biological evidence vis à vis individual’s rights to personal integrity and dignity, the application of newly introduced and enacted provisions remains still unclear and raises concerns, not only regarding the possible arbitrary use of such tools by law enforcement authorities, but also on the possible conflicts that can arise from the application of such procedures by medical examiners and physicians and the fundamental rights of the person under examination or undergoing the medical procedure/intervention.

Facing Challenges while Creating a Stronger Community of Medical Regulators

This Article uncovers a blatantly sexist dynamic that has persisted, largely unnoticed, in American common law for more than a century: courts are far more willing to accept invasive examinations for sexually transmitted infections in women than in men. Remarkably, this disparity has been justified by the same assumption throughout the twentieth century: women with STIs are viewed as a threat to the health of the general public, while men with STIs are viewed as a threat only to individuals, not the public at large. By examining cases involving men accused of rape and women accused of prostitution, this Article documents starkly disparate treatment. For decades, judges across the country have consistently relied on the stereotype that prostitutes with STIs represent such an alarming threat to public health that few measures go too far to stop them from promiscuously spreading these infections. On the other hand, rapists with STIs are a threat only to individual victims, not to the broader public, and thus health measures to hinder their transmission of infection must be far more limited. Together, these opinions comprise a cognizable legal doctrine—the “venereal doctrine.” This doctrine emerged in the early 1900s, as scientific advancements made relatively reliable STI testing a reality, and it evolved throughout the twentieth century. Even following the rights revolution of the Warren Court, this doctrine persisted; remarkably, in the late 1980s and early 1990s, the assumptions underlying the doctrine were actually written into law for the first time. These years marked the heyday of hysteria surrounding the HIV/AIDS epidemic, and authorities across the country called for compulsory HIV testing statutes for both men accused of rape and women accused of prostitution. After considerable struggle, legislatures enacted these laws in dozens of states—and they remain on the books today. Yet these laws were firmly grounded in the gendered assumptions of decades past: male rapists were a threat only to their victims, while prostitutes were a threat to the public at large. These laws openly reflect their underlying assumptions—some testing statutes for accused rapists explicitly declare that their purpose is to provide peace of mind to individual victims, and many of these statutes allow testing only at the request of the alleged victim. Compulsory testing statutes for prostitutes, on the other hand, largely remain grounded in general public health powers. When these laws were challenged, courts across the country unanimously upheld them, and once again they openly relied upon gendered assumptions. Significantly, the venereal doctrine flies in the face of scientific data. Modern studies show that female prostitutes very rarely transmit STIs to their customers, while male rapists are relatively likely to transmit STIs to their victims. Therefore, this Article concludes that compulsory pre-conviction STI examinations of accused prostitutes are unconstitutional. The same may be (but is not necessarily) true for examinations of accused rapists.

One of the domains in which the transition from the totalitarian regime to the liberal democratic one had a deep impact, is the domain pertaining to the criminal policy of the state. The criminal policy measures represented, together with other measures taken by the state, one of the most effective mechanisms that the state could make use of. The decomposition of the civil society and the creation of an amorphous mass of citizens were also accomplished by means of preventive measures, rehabilitation and coercion measures under criminal law. The establishment of the liberal state had and still has to face socialist mentalities and methods regarding society. Thus, the change in the perspective on the objectives of criminal policy should take into account the purpose of the state established after the Revolution of1989, i.e. the freedom of the individual. Although the field of criminal policy has been subject to numerous legislative and institutional changes meant to make it adapt to the new state framework, there are reminiscences from the former regime, more precisely the institutions referred to in the Criminal Code of 1969, which have survived on the transition way to democracy.

The article considers the question of the place and role of criminalistics in the implementation of the criminal policy of the state, examines the systemic relationship of criminalistics and criminal policy and the statements of individual criminologists about the need to form a forensic policy as an integral part of criminal policy are analyzed. The definition of the term «forensic policy» is formulated. The author regards the term as a strategic direction ensuring the implementation of criminal policy by the introduction in practice the most effective, accessible and economical forensic tools and methods to solve and investigate crimes. It is emphasized that at the present stage of development of society, in the conditions of globalization of the economy, challenges in the field of information technologies, environmental problems, interstate relations, the tasks of protecting fundamentally new relations and interests are being actualized. Legislators formulate new elements of crimes against property, in the field of economics, violations of tax legislation, protection of the financial and banking system, information technologies, as well as crimes related to systemic corruption. In this regard, criminology faces the task of timeliness and adequacy of scientific developments of the crime mode, qualitative changes in legislation and forecasting the needs of practice in combating crime. The digitalization of the preliminary investigation should become the most important direction of the implementation of the forensic policy. The author raises the question of the development of a forensic strategy and the formulation of a forensic policy. It is proposed to develop a strategy (concept, program) for the development of criminalistics as an applied science for 5-10 years with the participation of the leading criminalistics departments of the universities of the country. This document will be discussed and adopted at the All-Russian Congress of Criminologists.

In this article, the author examines the criminal policy of the Russian Federation in the field of national security protection in the context of the special military operation. The latest changes to criminal legislation, as well as Federal Law No. 270-FZ dated June 24, 2023, On the Specifics of Criminal Liability of Persons Involved in the Special Military Operation, are analyzed. Over the past two years, due to the current socio-political situation in the world, the criminal legislation of the Russian Federation has been rapidly updated with a list of norms related to ensuring the security of the state and its sovereignty, as well as protecting the national interests of the country. The “military” amendments to the criminal law were caused by the need to adapt criminal legislation to the modern realities of de facto wartime. In this regard, it also became necessary to form a new concept of criminal policy in the specified conditions. The methodological basis of the research is the application of general scientific and specific scientific methods of cognition, including historical and formal legal ones. The author concludes that the contemporary concept of criminal policy in the field of protection of national interests should be based on an ideological component, and countering attacks on national security should be based on a uniform terminological basis. The concept of contemporary criminal policy in the field of national security protection in military conditions must be based on the placement of the correct accents of its functioning in the future. This means that superficially researched yet, despite this, adopted changes in criminal and criminal procedure legislation in the future may be a problem for other more global areas of public policy. In this regard, the author points out that the legislator must immediately respond to phenomena that form acutely negative sentiments in society, increase the crime rate and infringe on the fundamental norms of morality and the rule of law. Such a concept should take into account the positive results of many years of experience in criminal law impact on crime and optimize criminal justice, since it is justice that is a factor in the realization of a citizen’s right to protection from criminal encroachments. The author states that the public danger of persons convicted and pardoned in connection with the special military operation is not reduced, the prerequisites for this are not presented in the future, and the goals of punishment provided for by criminal law are not achieved. Recognition of problems and, as a result, their relief will allow the state to declare and consolidate the fundamental theses about the need to ensure the security not only of state sovereignty, but also the security of man and citizen as a result of decisions taken by the state. The strategic goal of the new concept of national security protection should consist of several main elements: first of all, it is the unconditional protection of statehood, economic relations and the optimal protection of society as a whole and each citizen individually from criminal encroachments. Only taking into account all the main components, the principles of criminal policy will correspond to the concept of the legal state, legality and the rule of law.

The objective of the article is to demonstrate the relationship between the historical emergence of the International Environmental and Sustainability Regime (RIMAS) and the construction of a legal edifice that induces environmental public policies, with a focus on Brazilian sustainable development. The question we seek to answer is: how has the international environmental and sustainability regime (RIMAS) induced legislative changes in Brazil throughout history, contributing to the construction of environmental public policies pro-sustainable development? The hypothesis we defend is that as RIMAS was discussed and constructed by international society, the Brazilian State sought to incorporate its sets of implicit or explicit principles, norms, rules and decision-making procedures into national legislation. This began to guide the elaboration and execution of public environmental policies in the country in favor of sustainable development, aligned with RIMAS. The research was carried out through a bibliographic survey, analyzing the existing literature on environmental governance and international relations, based on the concept of international regime. Next, we demonstrate the evolution of environmental legislation that induced Brazilian environmental policies, according to the evolution of discussions at the Conferences of the Parties, the Agreements generated and the concept of Sustainable Development Goals.

<p>This study aims to verify the characteristics of the scientific production of papers in the area of Public or Government Accounting. It is a qualitative, descriptive, bibliographical survey that was used in bibliometrics to present the results. The data is from the papers published on Capes’ Periódicos website in the last 10 years (2007-2016), and a sample of 113 papers was stratified. The theoretical framework presents current papers, related to research in the area of public accounting, making evident the low production and great dispersion among the authors. Several authors report the growth of scientific interest in this area and show the need for bibliometric studies in this area. Based on a mix between the Laws of Bradford, Lotka and Zipf this bibliometric study shows that the periodicals with the greatest publication in the area are: Revista de Administração Pública (RAP), Revista de Gestão da USP, Revista Contabilidade & Finanças; and the Journal of Management, Finance and Accounting. The production is dispersed and the most prolific authors did not have more than 3 papers published in the period, although most of the productions have triple authorship. As for the methodology, most of the researches are qualitative, descriptive and are used as a documentary survey. The thematic was grouped in 16 foci, identified and compared to the intensity of annual production. This research corroborates previous studies, which claim that public accounting is a rapidly expanding area and requires bibliometric studies to guide research within the vast area of practice and considerable dispersion among authors in the area.</p>

This article is related to the Postgraduate Program in Education (PPGE) of the Regional University of Blumenau (FURB) and aims to contextualize the Brazilian public policies, enacted after the Federal Constitution of 1988, aimed at Countryside Education. The specific objectives are to identify the contribution of multi-grade classes in ensuring access to quality education in countryside areas, and to analyze the challenges and possibilities of multi-grade classes in the countryside area of the municipality of Igarapé-Açu/Pará. In order to achieve these objectives, the research is based on a qualitative approach, carrying out a bibliographic survey and a documentary survey, using semi-structured interviews to generate data. In this context, among the challenges and possibilities faced by educators in multi-grade classes in Igarapé-Açu/PA, there is a gap in the implementation of these public policies aimed at Countryside Education. However, there is resistance to the maintenance of multigrade schools as a guarantee of constitutional rights.

PurposeThe purpose of the article is to analyze the chain of electrical and electronic equipment (EEE) and its waste (WEEE), within the product chain of Recicladora Urbana (Reurbi), and its interaction with the circular economy.Design/methodology/approachExploratory research with a qualitative approach, based on the study case method, was conducted. The following stages were carried out: definition of the study object; bibliographic survey; documentary survey; technical visit to Reurbi; contacts with experts; creation of research instruments and research execution.FindingsThe main recipients of remanufactured EEE are third sector organizations that run social programs and schools with few financial resources. Recycling firms receive parts and components from the WEEE handled by Reurbi.Research limitations/implicationsThe authors only addressed the WEEE reverse remanufacturing chain of Reurbi; therefore, the authors cannot extend the results to an industrial sector.Practical implicationsOne practical contribution is disclosing the remanufacturing processes of EEE and the recycling processes of its waste, fostered by the National Solid Waste Policy (PNRS), under a circular economy policy.Social implicationsThere is a large market potential for reverse logistics of WEEE and end-of-life EEE as a source of raw material, which is yet to be explored in Brazil, for creating new jobs and revenue.Originality/valueThe publication of articles with the main reflections from the results can provide new discussions and provide opportunities for new studies regarding the Brazilian Solid Waste Policy.

Recent reforms in criminal liability for drug and psychoactive substance offenses show a clear trend toward tougher criminal policy, combining repressive measures with rehabilitation and prevention tools. Increased penalties for traffickers, the introduction of aggravating circumstances, and the criminalization of related acts reflect a strategy of reduced tolerance for the phenomenon, while mandatory treatment and psychological counseling programs mark a step toward addressing public health in the context of addiction. However, the intensity and frequency of legislative changes may affect legal certainty and consistency in law enforcement. Repeatedly tightening sanctions and restricting access to alternative measures risks exacerbating prison overcrowding and creating an imbalance between the repressive and rehabilitative aims of the law. A sustainable criminal policy must ensure the proportionality of penalties, the effective implementation of reintegration programs, and the predictability of the regulatory framework in order to maintain confidence in justice and reduce the incidence of crime in the long term.

The paper analyzes the normative activities EU on the harmonization of the substantive criminal law, especially after the Treaty of Lisbon (2007–2009). The legal basis for EU competence in the field of substantive criminal law is Art. 83 of the Treaty on the Functioning of the EU (2016), but other legal bases are also used in practice. The result is the spontaneous development and expansion of the so-called secondary EU criminal law, which is decreasing only after 2017. The general part of EU criminal law has been developed only fragmentarily. Significant differences in ideology and criminal policy between the criminal legislations prevents complete harmonization with the EU law. Harmonization is vertical – the state is obliged to prescribe the minimal characteristics of a certain criminal offence (EU crime) and the corresponding sanctions. This compromises the criminal law’s coherence, especially in systems where a long legislative sentence is traditionally avoided. The example of the Republic of Serbia shows that in all legislative changes since 2009, have considered the need to harmonize with accepted international standards and the EU law, for example to prevent hate crimes, terrorism, human trafficking, corruption and economic crime. The author assesses that the change is conducted ad hoc, without the plan how to preserve the coherence of domestic criminal justice system and simultaneously provide for effective application of EU criminal law.