Nota à 3ª edição
Autor | Paulo Cesar Baria de Castilho |
Ocupação do Autor | Atuou como perito judicial contábil trabalhista e é mestre em Direito Tributário pela PUC de São Paulo e Doutor em Direito do Trabalho pela mesma Universidade |
Páginas | 15-15 |
Page 15
A elaboração de cálculos na liquidação de sentença sempre foi tarefa de especialistas. Poucos advogados e juízes que militam na área trabalhista têm a paciência necessária para fazê-los. Com isso, o conhecimento ficou restrito aos experts, impedindo o desenvolvimento jurídico-científico do tema. Foi o que nos motivou a escrever este livro, hoje na terceira edição.
Quando se fala em Ciência, as pessoas comuns pensam logo em laboratórios, fórmulas complicadas e coisas do gênero. Sinto que os operadores do direito também pensam isso em relação aos cálculos de liquidação. Nada mais falso.
Rubem Alves, professor emérito da Unicamp e um dos maiores educadores do Brasil, costuma dizer que para fazer ciência só precisamos de duas coisas: olho e cabeça. Assim, a primeira tarefa da educação científica é ensinar a ver e a pensar. Procuro seguir à risca esta recomendação quando estou em sala de aula com meus alunos ou escrevendo um texto didático como a presente obra.
De todo o tempo que milito na área de cálculos, seja como perito, seja como advogado, nunca encontrei um sequer que exigisse além das quatro operações básicas da matemática (adição, subtração, multiplicação e divisão), tema que aprendemos no curso primário.
A questão é que, antes de ser mero cálculo matemático (pois contábil nunca foi mesmo - salvo raríssimas exceções), a apuração da conta de liquidação é um exercício de lógica (assim como a essência da matemática, ou melhor, de todas as ciências). No nosso caso, lógica jurídica aplicada ao direito material do trabalho. Vale dizer, o que importa é a razão de ser dos direitos, seu fundamento...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Prática de Cálculos Trabalhistas
- Agradecimiento
- Nota à 4ª edição
- Nota à 3ª edição
- Nota à 2ª edição
- Objetivos da obra
- Liquidação de sentença no processo trabalhista
- Conceito de salário e remuneração
- Cálculos trabalhistas - metodologia
- Principais verbas trabalhistas
- Outras verbas
- Descontos no salário
- Horas extras
- Reflexos de horas extras
- Trabalho noturno
- Atualização monetária
- Juros de mora
- Prática de cálculo trabalhista
- Tabelas práticas
- Súmulas da jurisprudência do TST
- OJ - Orientações jurisprudenciais da SDI-1 do TST
- Referências bibliográficas
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