Selon Henri Levy-Bruhl, « la preuve est inséparable de la décision judiciaire : c'en est l'âme et la sentence n'est qu'une ratification ». Située au cœur du procès, la preuve se trouve aussi liée à l'existence du droit lui-même. Ainsi, selon un adage ancien, « ne pas pouvoir prouver son droit revient à ne pas en avoir ». Cet adage, aussi strict qu'il puisse paraître, ne doit pas être pris à la lettre dans la mesure où le droit à prouver existe même en l'absence de preuve mais c'est la reconnaissance de ce droit sur le plan juridique qui posera problème si la partie concernée ne parvient pas à le prouver. La preuve en droit fiscal revêt la même importance dans la mesure où elle est soumise aux principes généraux de droit qui régissent la preuve en droit civil. Ainsi, cette étude nécessite de développer à la fois les règles relatives à la charge de la preuve et celles relatives à son administration. La charge de la preuve est régie par deux adages selon lesquels « la charge de la preuve incombe au demandeur » et « celui qui allègue une exception en défense doit la prouver. » L’application est limitée à la charge initiale. Quant à l’administration de la preuve en droit fiscal est gouvernée par les règles relatives à la preuve en contentieux administratif. Elle est définie comme étant le moyen par lequel celui sur qui repose la charge de la preuve justifie ses prétentions. En droit fiscal, il n’y a pas de règles quant aux moyens de preuve admis par le juge. Comme en contentieux administratif, le juge n’a pas le droit d’imposer aux parties une preuve spécifique. Tous les moyens de preuve sont acceptés et le juge apprécie leur juste valeur selon son intime conviction / According to Henri Levy-Bruhl, « the evidence is inseparable from the judicial decision : it is the soul and the sentence is only a ratification ». Located at the heart of the lawsuit, the evidence is also linked to the existence of the right itself. Thus, according to an old adage, « not being able to prove one's right is not to have one ». This adage, as strict as it may seem, should not be taken literally to the extent that the right to prove exists even in the absence of evidence but it is the recognition of this right on the legal plane that will pose problem if the party concerned can not prove it. Evidence in tax law is of equal importance to the extent that it is subject to the general principles of the law governing the civil law evidence. Thus, this study requires the development of both the rules on the burden of evidence and those relating to its administration. The burden of evidence is governed by two statements that « the onus of evidence lies with the plaintiff » and « whoever alleges an objection in defense must prove it ». The application of these adages is limited to the initial charge. As for the administration of evidence in tax law, it is governed by the rules of evidence in administrative litigation. It is defined by the means by which the party on whom the burden of evidence lies to justify its claims. In tax law, there are no rules as to the means of evidence admitted by the judge. As in administrative litigation, the judge has no right to impose specific evidence on the parties

účetnictví;vedení účetnictví jendotlivce, daňová evidence; vedení daňové evidence; individuální podnikatel,

Deteriorating climate in the period leading up to the Last Glacial Maximum (LGM) 20,000 years ago caused global sea levels to fall to a lowstand of 125m below modern levels. This resulted in the recession of the Sicilian palaeoshoreline by up to 150km and the emergence of vast tracts of coastal lowland. Following climate amelioration and deglaciation, rising sea levels inundated these formerly exposed areas. The earliest indication of a modern human presence on Sicily comes from Fontana Nuova, in the southeast of the island. The timing of this occupation, on the basis of cross-dating of Aurignacian lithic typology, is about 37,000 BP – a time when sea levels around the Sicilian coastline were some 40-80m lower than at present. The oldest scientifically-dated human remains come from Addaura Caprara, dated to 15,643–15,177 cal BP. Some archaeologists interpret the evidence as suggesting a brief, solitary visit to the island at around 37,000 BP followed by a gap of some 20,000 years before the establishment of a permanent presence during the 16th millennium BP. Others dismiss the veracity of the evidence from Fontana Nuova and hold that Sicily was never settled until some considerable time after the LGM. Until late 20th-century studies demonstrated the attractions of coastal ecotones, absence of evidence was sometimes interpreted as a rejection of coastal landscapes by Upper Palaeolithic and Mesolithic hunter-gatherers. My thesis will argue that Sicily was not uninhabited for 20,000 years or more but that any evidence for human coastal presence throughout prehistory is potentially submerged. I consider the attractions of coastlands for early modern humans. I discuss the physical background to glaciation and deglaciation resulting in sea-level change. By combining data on absolute sea-level change with evidence for terrestrial displacement resulting from tectonic forces, I have determined relative sea-level change affecting the coastlines of Sicily from 37,000 BP until the Iron Age (ending c750 BC). The results have been combined with digital bathymetric data within an ESRI ArcMap GIS program to produce a series of maps at archaeologically-significant dates. The very areas that are now recognised as being attractive to modern humans will be shown to be submerged today. With reference to modern scientific techniques and their application by specialists in a variety of locations, I shall demonstrate that the successful recovery of submerged archaeological evidence is achievable. I shall also consider a number of phenomena revealed by my field observations that have conspired to conceal or destroy the coastal archaeological record, the absence of such evidence being used illegitimately to support claims for an unpopulated island. These phenomena include natural catastrophes such as earthquakes and related tsunamis, volcanic activity and landslides. Additionally, coastline modification resulting from river estuary migration, and anthropogenic impacts will be considered.

In a Southern state at a rural high school, leadership staff implemented phonics-based strategies with 9th grade English teachers to improve students' Lexile reading scores. The absence of formative data related to program implementation left stakeholders without a clear understanding of the influence of the phonics-based strategies. The purpose of this qualitative exploratory case study was to obtain formative information from teachers to discern the perceived influence of the phonics-based strategies on reading. Dual coding theory was used to examine teachers' perceptions of the influence of phonics-based strategies on students' motivation, fluency, and self-efficacy. Data were collected using interviews with 9 purposefully selected English teachers who taught Grade 9 students and had at least 1 year of experience using the phonics-based strategies. Data were coded in NVivo and analyzed using thematic analysis. Results indicated that phonics-based strategies were perceived to benefit students' extrinsic motivation and fluency; conversely, teachers perceived the strategies had a limited effect on students' intrinsic motivation and self-efficacy. Implementation of recommendations presented in a white paper based on these findings could result in positive social change by strengthening students' reading and promoting their academic success.

Evidence-based practice has resulted in better patient outcomes, higher patient satisfaction, and effective patient-centered care. Leadership of a large teaching hospital determined that new nurses lacked the education and experience to design and implement an evidence-based project at the bedside, which was an expected outcome for completion of the established nurse residency program. The purpose of this project was to develop a design-only project in which Masters of Science in Nursing-prepared mentors were added to the residency program to establish the required evidence-based project. A mentor workshop was developed to guide the mentors in this role using Benner's novice to expert theoretical model. A team of stakeholders, including an expert in the field of nursing education, provided ongoing process evaluation in the development of the outcome products including the Mentor Facilitation Guide, Mentor Workshop Curriculum, Mentoring Toolkit, Pre-and Post-Mentor Workshop Survey Assessment, and Mentor Implementation Plan. Stakeholders completed a summative evaluation on the processes, outcomes, and student leadership of the project. Findings showed that the project met 100% of the stated goals and objectives, as evidenced by the stakeholders' responses to the summative evaluation regarding the degree of effectiveness for the project, process, and leadership skills. Implementation and evaluation of the project, which was developed for use in the hospitals' existing nurse residency program, will occur post-graduation. Social change will occur if new nurses learn to use evidence-based practice to support their nursing actions, resulting in improved patient care outcomes and population health.

1 / Veronica Coriano

Abstract not available

Child maltreatment (CM) is a major public health problem in the United States which affects millions of children each year. Because parents are responsible for the majority of substantiated CM reports, behavioral parent training is recommended as the primary prevention strategy. In recent years, researchers and clinicians have begun work examining the relevance and effectiveness of making cultural adaptations to parent training programs. The purpose of this study was to explore the need for systemic cultural adaptations to SafeCare®, an evidence-based parent-training child maltreatment prevention program. SafeCare is currently implemented in nine states and SafeCare providers are serving families representing a wide array of cultures and ethnicities. Eleven SafeCare providers, representing six states, participated in individual, semi-structured interviews to determine what, if any, cultural adaptations were in place in the field and whether there was a need for systematic culture-specific or general cultural adaptations to the SafeCare model. The interviews provided evidence that, across sites and populations, adaptations are being made when implementing SafeCare with diverse families. Providers expressed a need to make the language/reading levels of the model materials more relevant for all the populations served. Overall, however, providers found the model to be flexible and amenable to working with families of various cultures and ethnicities. Providers recommended against systematic adaptations of the model for specific ethnic groups.

On April 17, 1982, the Canadian Charter of Rights and Freedoms was proclaimed into force. By including a set of constitutionally entrenched core legal rights (i.e. ss. 8, 9, and 10(b), and a remedial mechanism designed to enforce those rights (i.e. s. 24(2)), the Charter had the potential to alter certain repressive elements of the criminal justice system that had endured in Canada for over a century. Despite this potential, both the core legal rights and s. 24(2) were drafted using vague terminology. As a result, the Charter ‘s ability to succeed where previous attempts at instituting effective due process protections for Canadians had failed would depend largely on the judiciary’s ability to satisfactorily craft such protections out of imprecise statutory language. This thesis will argue that the Supreme Court of Canada has created a test for the exclusion of unconstitutionally obtained evidence under s. 24(2) that fails to adequately protect the core legal rights of the socially, racially and economically marginalized individuals to whom the Canadian criminal justice system is disproportionately applied. In advancing this argument, the relevant jurisprudence and academic literature will be analyzed according to a methodology inspired by the Critical Legal Studies movement. The issue of exclusion will be examined in its social context, primarily by analyzing the current system of Canadian criminal justice and acknowledging its over-application to the socially disenfranchised. It will be argued that the Supreme Court’s test for exclusion has developed as it has because of the judiciary’s subconscious tendency to interpret unclear constitutional provisions in keeping with the dominant conservative ideology, a method that favours maintaining the social status quo. The purpose of this thesis is to set out a framework for a reform of the Charter ‘s exclusionary mechanism. This new approach will attempt to situate social context at the forefront of the s. 24(2) decision-making process. It will be argued that the concept of “disrepute” within s. 24(2) must be redefined so that it captures investigatory practices made possible by unjust social, racial and economic divisions that render certain groups powerless, and thus more vulnerable to police surveillance.

Thesis (M. Med. Sc.)--University of Hong Kong, 2001. / Includes bibliographical references (leaves 47-55).