O Código de Processo Penal brasileiro foi alterado em 2008 em decorrência da promulgação de algumas Leis Ordinárias. Uma delas (nº 11.690) prescreveu a modificação do artigo 155, a fim de regulamentar a aceitação de provas não repetíveis (e outras produzidas durante as investigações) para o convencimento do julgador. No entanto, como o legislador não atribuiu significado às provas não repetíveis, tampouco teceu esclarecimentos a respeito do modo como tais provas seriam compatibilizadas com o princípio constitucional do contraditório, há muitas incertezas sobre a disposição, que tem sido objeto de discussão pela comunidade jurídica. O silêncio do legislador impediu o desenvolvimento de uma regulação eficiente sobre o assunto. Com o objetivo de contribuir para as atuais discussões, propomos uma análise comparativa da doutrina sobre provas não repetíveis utilizada na Itália, país que serviu de inspiração à criação da norma brasileira. Por meio deste estudo, pretendemos: (i) clarificar o conceito de provas não repetíveis; (ii) analisar a interação do conceito de provas não repetíveis com outras provas produzidas durante as investigações; (iii) alcançar a compreensão do tratamento normativo e doutrinário das provas não repetíveis nos processos penais brasileiro e italiano; e (iv) refletir, à luz da das regras estabelecidas na Constituição Brasileira, se a regulamentação italiana sobre as provas não repetíveis teria aplicação no processo penal brasileiro. Depois de realizadas tais aferições, refletiremos sobre a necessidade de reformulação do artigo 155 que, se confirmada, nos levará à porposição de um novo texto normativo. / The Brazilian Criminal Procedure Code was altered in 2008 as a result of the adoption of some Ordinary Laws. One of them (nº. 11.690) prescribed amendments in article 155, which from then on stipulates the acceptance of non-repeatable evidence (as well as other types of evidence produced during investigations), as means of conviction. Nevertheless, as the legislator neither provided a definition of non-repeatable evidence nor instructed how this evidence should be treated in regards to the adversarial system of justice guaranteed by the Brazilian Constitution, there is a lot of uncertainty on the juridical community concerning this provision. The silence of the legislator deterred the development of an efficient regulation on the matter. Aiming to contribute to the current discussions, this work is focused on the comparative analysis of the doctrine of nonrepeatable evidence as applied in Italy, cradle of this idea. This study intends to: (i) clarify the concept of non-repeatable evidence; (ii) scrutinize the interaction of the concept of non-repeatable evidence with the further evidences produced during investigation; (iii) comprehend, in light of the Italian doctrine and the rules set forth in the Brazilian Constitution, the scope of application of the non-repeatable evidence; and (iv) analyze, bearing in mind the rules contained in the Brazilian Constitution, whether the system of non-repeatable evidence prescribed in Italy could also be applied in the Brazilian Criminal Procedure. After all these considerations are made, the crux of this work will be on whether article 155 should be rephrased and, if affirmative, how the new article should be worded.

O Código de Processo Penal brasileiro foi alterado em 2008 em decorrência da promulgação de algumas Leis Ordinárias. Uma delas (nº 11.690) prescreveu a modificação do artigo 155, a fim de regulamentar a aceitação de provas não repetíveis (e outras produzidas durante as investigações) para o convencimento do julgador. No entanto, como o legislador não atribuiu significado às provas não repetíveis, tampouco teceu esclarecimentos a respeito do modo como tais provas seriam compatibilizadas com o princípio constitucional do contraditório, há muitas incertezas sobre a disposição, que tem sido objeto de discussão pela comunidade jurídica. O silêncio do legislador impediu o desenvolvimento de uma regulação eficiente sobre o assunto. Com o objetivo de contribuir para as atuais discussões, propomos uma análise comparativa da doutrina sobre provas não repetíveis utilizada na Itália, país que serviu de inspiração à criação da norma brasileira. Por meio deste estudo, pretendemos: (i) clarificar o conceito de provas não repetíveis; (ii) analisar a interação do conceito de provas não repetíveis com outras provas produzidas durante as investigações; (iii) alcançar a compreensão do tratamento normativo e doutrinário das provas não repetíveis nos processos penais brasileiro e italiano; e (iv) refletir, à luz da das regras estabelecidas na Constituição Brasileira, se a regulamentação italiana sobre as provas não repetíveis teria aplicação no processo penal brasileiro. Depois de realizadas tais aferições, refletiremos sobre a necessidade de reformulação do artigo 155 que, se confirmada, nos levará à porposição de um novo texto normativo. / The Brazilian Criminal Procedure Code was altered in 2008 as a result of the adoption of some Ordinary Laws. One of them (nº. 11.690) prescribed amendments in article 155, which from then on stipulates the acceptance of non-repeatable evidence (as well as other types of evidence produced during investigations), as means of conviction. Nevertheless, as the legislator neither provided a definition of non-repeatable evidence nor instructed how this evidence should be treated in regards to the adversarial system of justice guaranteed by the Brazilian Constitution, there is a lot of uncertainty on the juridical community concerning this provision. The silence of the legislator deterred the development of an efficient regulation on the matter. Aiming to contribute to the current discussions, this work is focused on the comparative analysis of the doctrine of nonrepeatable evidence as applied in Italy, cradle of this idea. This study intends to: (i) clarify the concept of non-repeatable evidence; (ii) scrutinize the interaction of the concept of non-repeatable evidence with the further evidences produced during investigation; (iii) comprehend, in light of the Italian doctrine and the rules set forth in the Brazilian Constitution, the scope of application of the non-repeatable evidence; and (iv) analyze, bearing in mind the rules contained in the Brazilian Constitution, whether the system of non-repeatable evidence prescribed in Italy could also be applied in the Brazilian Criminal Procedure. After all these considerations are made, the crux of this work will be on whether article 155 should be rephrased and, if affirmative, how the new article should be worded.

This dissertation takes as its starting point the claim made by Plato in the Theaetetus that wonder is the origin of philosophy. The aim of the dissertation is to understand this claim and to propose a reading of Plato’s dialogues which shows that this claim applies to at least two kinds of philosophical act, though in different ways. We accomplish this aim through a thorough examination of cross-examination and contemplation as distinct acts of philosophy and through an examination of where and how the notion of wonder appears and operates in these philosophical contexts. In the end, we see two distinct kinds of philosophical wonder (aporetic wonder and contemplative wonder), each corresponding to a distinct philosophical act, and each complying with Plato’s claim about wonder in different but complimentary ways. Aporetic wonder arises within a subject as the result of cross-examination, and contemplative wonder arises when the philosopher is confronted by the wonderful objects of contemplation (i.e., the forms).

Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Summaries in Afrikaans and English / Text in Afrikaans / In hierdie proefskrif word daar gekonsentreer op die bewyslas in die nywerheidshof omdat die nywerheidshof se benadering met betrekking tot die bewyslas verskil van geval tot gevaL afhangende van die aard van die regshulp waarvoor die party je die nywerheidshof nader. In die tweede plek volg 'n bespreking van hoe en deur wie die voorlegging van getuienis aan die nywerheidshof mag geskied, hetsy by wyse van dokumente of getuies en daarbenewens oak 'n bespreking van watter soort getuienis aan die nywerheidshof voorgele mag word met spesifieke verwysing na inter alia, klankopnames, videobande en die resultate van leuenverklikkertoetse. / In this thesis there will be concentrated on the burden of proof in the industrial court because the industrial court's approach in regard to the burden of proof differs from case to case, depending on the nature of the legal aid for which the party /ies approaches the industrial court. In the second place a discussion will follow of how and by whom the presenting of evidence can be done, whether by documents or by witnesses, and in addition thereto also a discussion on which sort of evidence can be presented to the industrial court with specific reference to, inter alia, taperecordings, video tapes and the results of lie-detector tests. / Private Law / LL.M. (Handelsreg)

Summaries in Afrikaans and English / Text in Afrikaans / In hierdie proefskrif word daar gekonsentreer op die bewyslas in die nywerheidshof omdat die nywerheidshof se benadering met betrekking tot die bewyslas verskil van geval tot gevaL afhangende van die aard van die regshulp waarvoor die party je die nywerheidshof nader. In die tweede plek volg 'n bespreking van hoe en deur wie die voorlegging van getuienis aan die nywerheidshof mag geskied, hetsy by wyse van dokumente of getuies en daarbenewens oak 'n bespreking van watter soort getuienis aan die nywerheidshof voorgele mag word met spesifieke verwysing na inter alia, klankopnames, videobande en die resultate van leuenverklikkertoetse. / In this thesis there will be concentrated on the burden of proof in the industrial court because the industrial court's approach in regard to the burden of proof differs from case to case, depending on the nature of the legal aid for which the party /ies approaches the industrial court. In the second place a discussion will follow of how and by whom the presenting of evidence can be done, whether by documents or by witnesses, and in addition thereto also a discussion on which sort of evidence can be presented to the industrial court with specific reference to, inter alia, taperecordings, video tapes and the results of lie-detector tests. / Private Law / LL.M. (Handelsreg)

Nell’ambito della psicologia fiscale, che studia gli aspetti psicosociali alla base del comportamento dei contribuenti, un numero crescente di ricerche sottolinea l’importanza della buona relazione tra i cittadini, professionisti e autorità fiscali, ai fini della tax compliance. Il progetto studia il “contraddittorio”, uno dei principali touchpoint tra funzionari e professionisti fiscali che si svolge in Agenzia delle Entrate. La ricerca è multi-metodo. Il fenomeno è stato dapprima esplorato con l’“etnografia focalizzata”: sono state individuate quattro strategie di engagement utilizzate dalle autorità durante gli incontri. È stato inoltre trovato che l’incontro vis a vis con le autorità stimola fiducia e la percezione di equità del sistema. Nella seconda parte del lavoro, censuaria, diversi aspetti del contraddittorio sono stati analizzati sul piano quantitativo, sulla popolazione dei funzionari in contraddittorio, attraverso una batteria di item (scale già in uso e scale costruite appositamente). Sono stati individuati i principali aspetti di variazione nell’uso delle strategie. È stata studiata anche la relazione tra appartenenza organizzativa e comportamento sul posto di lavoro dei funzionari. I risultati suggeriscono molteplici aree di indagine rispetto al fare compliance, sia “interna” (verso il personale) che esterna (contribuenti), e numerosi spunti per migliorare l’efficacia dell’azione amministrativa. / In the field of tax psychology, which studies psychosocial antecedents of taxpayer behavior, a growing number of researches emphasize the importance of e good relationship between citizen, tax professionals and tax authorities, for enhancing tax compliance. The project explores the “cross-examination” (“contraddittorio”), one of the main touchpoints between tax officials and taxpayers that takes place in Revenue Agency, thought a multi-method research. The phenomenon was first explored in a “focused ethnography”: four engagement strategies used by authorities during the meeting were identified. The effects of vis a vis with the authorities on trust and the perception of fairness towards the tax system were confirmed. In the second part of the work (census), the several features of the cross examination was quantitatively analyzed on the entire population of tax-officials. A battery of items (made up of validated scales and ad hoc scales developed for the purpose) was used. The main aspects of variation in the use of strategies was identified. The relationship between the tax officials organizational belonging and their behavior at work was also studied. The results suggest multiple areas of investigation with respect of engagement, both “internal” (toward personnel) and external (toward clients) of revenue agency, and ideas for improving the effectiveness of tax administration.