Text I
Energy Transition in a Transnational World
Within the sphere of environmental law, the climate crisis is
increasingly understood to be an intersectional challenge that
implicates and exacerbates existing systemic challenges and
prevailing pathways of inequality. From this vantage point climate
change also creates opportunities for rethinking the role of law in
limiting the destructive impacts of climate change and moving
towards a more sustainable and equitable world in the process.
This view is advanced by the climate justice movement, which is
swelling in influence worldwide. Drawing from the environmental
justice movement, the climate justice movement exposes not only
how social and economic inequality has led to and perpetuates
patterns of climate change, but also how climate change deepens
inequality by disproportionately affecting the most vulnerable
members of society. Climate justice seeks greater emphasis on this
issue and advocates on the part of those most affected by climate
change. The movement envisions a world which simultaneously
curtails the negative effects of climate change and reshapes
existing social, political, and economic relationships along the way.
Amidst the overlapping crises of modern times, the modern
climate justice movement is reviving dialogue at the intersection of
feminism, environmentalism, social and economic justice, and other
progressive law reform movements, as well as creating the space
and momentum for intersectional ideas to flourish. For lawyers and
legal scholars, the opportunity is to see climate change and
environmental degradation within its broader social context and to
seize upon the rule of law as a powerful tool for change.
Nowhere are these intersecting challenges as acute as in the
context of energy. One of the principal aims of the climate justice
movement is to achieve a just and equitable transition from an
extractive economy to a regenerative economy. This requires
transitioning from fossil fuel-dependent to low and zero-carbon
economies. However, the pathways for overhauling energy
systems worldwide remain indeterminate. Energy systems are
evolving in response to a combination of law and policy changes,
developments in energy technologies, and market forces.
Moreover, given both the entrenched nature of fossil fuel
economies and the varied social, political, economic, and
environmental factors that shape energy transition, pathways to
decarbonization are bound to be beset with complex trade-offs,
such as those between energy security and environmental
objectives, or between energy choice and economies of scale. The
precise contours of these systemic changes vary from country to
country, and remain under-explored both within their national
contexts and from a broader transnational perspective. This
knowledge gap is critical. Understanding how, why, and to what
end states are restructuring their energy economies is essential for
transitioning to more environmentally sustainable and just
societies worldwide. In short, this is an area in need of
experimentation and iterative learning. It is a subject ripe for
greater scholarly focus, particularly at the transnational level,
where improved learning and sharing is indispensable for
achieving the global-level shifts needed to address climate change.
Adapted from: Etty, Thijs et al. “Energy Transition in a Transnational World.”
Transnational Environmental Law 10.2 (2021): 197–204. Available at
https://www.cambridge.org/core/journals/transnational-environmental-law/article/energy-transition-in-a-transnationalworld/9F9D4229588B39C0E5916DFBE82EA046
The text concludes by stating that studies in the area are
Text II
Examining the fluff that frustrates northern China
Like most blizzards, it begins with just a few white wisps swirling
about. Gradually the volume increases and the stuff starts to
accumulate on the ground. During the heaviest downfalls the air is
so thick with it as to impair visibility. But this is no winter scene. It is
what happens every April across much of northern China, when
poplar trees start giving off their cotton-like seed-pods.
The phenomenon has already begun in Beijing. On April 8th an
eddy of fluff balls wafted around the American treasury secretary,
Janet Yellen, as she held a press conference in an embassy garden.
To call this a nuisance is an understatement. In many people
the fluff triggers allergies, asthma and other respiratory problems.
Experts say the white balls—produced by the trees’ catkins—are
not themselves allergenic, but that they distribute irritating pollen.
They also clog rain gutters, drain pipes and car radiators. Worse,
they pose a fire hazard. Officials have warned that the fuzz balls have
a low ignition point and called for extreme caution on the part of
smokers, welders or anyone inclined to burn them “out of curiosity”.
China’s catkin problem is the unintended consequence of an
old effort to improve the environment. Intensive tree planting
began in the 1950s with the aim of ending the scourge of
sandstorms caused by winds sweeping out of barren areas. The
trees were also meant to firm up the soil and slow desertification.
Poplar trees, along with willows, were selected because they are
cheap, fast-growing and drought-resistant.
In some ways the plan worked. Today sandstorms are less
severe and the threat of desertification has faded. But the annual
onslaught from catkins is another legacy. Female trees are the
cotton-ball culprits. There are millions of them (poplar and willow)
in Beijing alone.
Authorities have sought to mitigate the mess. The simplest way
is to spray water on the trees, turning the fluffy flyers into damp
squibs. More advanced solutions involve “birth control”, or injecting
female trees with chemicals that suppress catkin production.
Another option is “gender-reassignment surgery”, in which branches
on female trees are cut and replaced with male grafts.
But experts say that these efforts will take time. The good
news is that the flurries of poplar fluff will only last for a few more
weeks. The bad news is that wafts of willow fluff will then begin.
From: https://www.economist.com/china/2024/04/18/examining-thefluff-that-frustrates-northern-china
The phrase “the scourge of sandstorms” (5th paragraph) leads to
the understanding that sandstorms are a(n)
A indústria Beta foi multada pelo Instituto Estadual de Meio Ambiente de determinado Estado da Federação por poluir rios e
colocar em risco o abastecimento de água para a população. Como não pagou a multa, foi executada judicialmente e nomeou à
penhora um bem imóvel.
O Instituto Estadual, que é uma autarquia, se for do seu interesse,
De acordo com o previsto na Lei nº 123/2006, como forma de privilegiar pequenos negócios, serão consideradas empates
aquelas situações em que as propostas de microempresas e empresas de pequeno porte sejam iguais ou superiores à proposta
mais bem classificada, em até
A Cia Flor foi constituída em 31/12/2022 para oferecer consultoria contábil de modo remoto. Na data, os sócios integralizaram capital social de R$200.000, em dinheiro, na empresa. Em 01/01/2023, a empresa adquiriu equipamentos de informática por R$80.000 à vista, para utilizar em sua atividade-fim. A vida útil fiscal dos computadores é de 5 anos, no entanto, a empresa esperava utilizalos durante 8 anos e doá-los.
Em 31/12/2023, a Cia Flor reconheceu receitas de serviços de R$600.000, enquanto as despesas de salários foram de R$360.000.
Estas receitas e despesas eram, respectivamente, tributáveis e dedutíveis. Além disso, a alíquota de imposto de renda e contribuição social era de 34%.
Assinale a opção que indica a provisão para o imposto sobre a renda e contribuição social no ativo circulante da consultoria em 31/12/2023.