Staphylococcus aureus is the leading cause of nosocomial infections in the US and is becoming increasingly difficult to treat due to the limited antibiotics available. Capsular polysaccharides (CP), a virulence factor produced by the bacterium, allows S. aureus to evade the uptake and killing by host neutrophils. It has been shown previously that CP serotype 5 retains more cell-associated CP while type 8 tends to release more CP into the supernatant. This research focused on whether this phenomenon is dependent upon the serotype-specific capHIJK genes that vary between the two serotypes. 6850, a methicillin- sensitive S. aureus (MSSA) serotype 8 strain, is a well characterized clinical isolate that was used in this study. This strain was subjected to two allelic replacement steps: the first step to replace the cap8HIJK genes with an ermB cassette, creating mutant 6850 (CP-); the second step to replace the ermB cassette with the cap5HIJK genes, which resulted in the creation of mutant 6850 (CP5). All 3 strains were characterized genotypically by PCR and phenotypically for growth rate, metabolic profile, and CP production. ELISA inhibition studies revealed that serotype 5 and the serotype 8 variants of S. aureus 6850 produced similar levels of cell-associated CP. These results suggest that cell wall anchoring of S. aureus CP5 and CP8 is not serotype specific, but instead is dependent on the genetic background of the bacterial strain. A better understanding of the anchoring mechanism may allow for development of alternative immunotherapeutics for S. aureus.

Taxation and tax evasion is an observable fact that occurs in all societies. In South Africa, tax evasion is one of the most sinister forms of crime and millions of rands are sidetracked by tax criminals. Studies from various countries indicate that it is not unusual for about half of the possible tax revenues to remain uncollected. Tax evasion is not something that is restricted to poor third world countries, it is a global phenomenon that has been there from the time tax was invented and will in all likelihood be with us until the end of time. Tax evasion is an intricate and overall hidden behaviour, but it has significant social and economic consequences. Taking this into consideration almost anything could influence the taxpayer’s decision to evade tax or not. The decision to comply with tax laws or to evade tax depends on various internal and external factors with regard to the taxpayer and this may differ from person to person. This study discusses the various factors influencing the taxpayer’s decision to comply with tax legislation, and whether these factors differ or correlate in developed and developing countries. Firstly, the factors influencing tax evasion in the United States of America and Switzerland were determined, after which the factors influencing tax evasion in South Africa and Brazil were determined. Secondly, the factors in the developed countries were compared to those in developing countries. Lastly these comparisons were analysed and they determined whether there were any major differences between the factors influencing tax evasion in developed and developing countries. AFRIKAANS : Belasting en belastingontduiking is ‘n waarneembare feit wat in alle samelewings voorkom. Belastingontduiking is een van die mees ernstige vorme van misdaad in Suid-Afrika en miljoene rande word deur belastingontduikers gesteel. Studies vanuit verskillende lande dui daarop dat dit nie ongewoon is dat omtrent die helfte van die moontlike belasting- inkomste nie ingevorder word nie. Belastingontduiking is nie beperk tot arm derdewêreldlande nie, dit is 'n wêreldwye verskynsel, en was daar van die tyd dat belasting uitgevind is en sal in alle waarskynlikheid met ons wees tot aan die einde van tyd. Belastingontduiking is 'n ingewikkelde en grootliks verborge gedrag, maar dit het belangrike sosiale en ekonomiese gevolge. Met dit ingedagte kan byna enigiets die belastingbetaler se besluit beïnvloed om belasting te ontduik of nie. Die besluit om aan belastingwetgewing te voldoen of om belasting te ontduik hang af van verskeie interne en eksterne faktore met betrekking tot die belastingbetaler en verskil waarskynlik van persoon tot persoon. Hierdie studie bespreek die verskillende faktore wat die belastingbetaler se besluit om aan belastingwetgewing te voldoen beïnvloed, en of hierdie faktore verskil of korreleer tussen ontwikkelde en ontwikkelende lande. Eerstens was die doel van die studie om die faktore wat belastingontduiking in die Verenigde State van Amerika en Switserland beïnvloed te bepaal, gevolg deur die bepaling van die faktore wat belastingontduiking in Suid-Afrika en Brasilië beïnvloed. Tweedens is die faktore in ontwikkelde lande met dié in ontwikkelende lande vergelyk. Laastens is hierdie vergelykings ontleed om te bepaal of daar groot verskille is tussen die faktore wat belastingontduiking beïnvloed in ontwikkelde lande in vergelyking met ontwikkelende lande. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Venter, JH 2011, Factors influencing tax evasion, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03062012-153138 / > F12/4/149/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Tax agencies spend a lot of resources in overseeing tax evasion, without truly knowing what the effect on compliance is. The research area concerning the effects of audits is understudied, however more knowledge exists concerning the impact on individuals rather than on the impact on firms. The objective of this thesis is to examine the plausible behavioural changes among Swedish firms due to audits. The thesis is based on firms’ own reported VAT returns; it is their own behavioural change that is estimated, and not an involuntary change due to enforced payments or fines. The visible effects are solely due to the firm’s awareness of the supervision of the Swedish Tax Agency. The results, from a fixed effects regression, indicate that the audit do affect the firms’ level of compliance. The probability of an increased reported turnover is significant both at the extensive margin but also at other intervals. For the input VAT effects can be observed at several intervals, however not at the extensive margin.

This paper investigates the determinants of informality (tax evasion in particular) utilizing rich cross-country data of firm-level survey from the World Bank, and hypothesizing that competition is a significant factor determining tax evasion behaviors. Competition pressure is a key stimulus to induce questionable manipulations of tax reporting behaviors. However its effect works at a decreasing speed. It is also hypothesized that business obstacles facing firms such as tax administration and corruption play significant roles in explaining tax evasion. This paper further hypothesizes that firm characteristics such as size, age, ownership are important evasion determinants. Empirical results are found supporting these hypotheses above. The analysis controls for country-level effects, for instance the quality of the legal environment. Industry sectors are also controlled and found significant in explaining corporate tax evasion levels.

Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Stock Exchanges in China from 2012 to 2017, I find that: (1) Chinese MNCs with more CRPTs are more likely to pay less taxes than those with less CRPTs. Localization of the BEPS Action Plans does not have significant impact on this behavior. (2) The effect of localization of BEPS Action Plans to constrain corporate tax avoidance is more pronounced on MNCs with relatively poor information quality in the pre-location period; (3) local government-controlled firms (LG firms) with more CRPTs engage in more tax avoidance, but localization of the BEPS Action Plans significantly constrains tax avoidance activities by these firms in the post-location period. These findings should shed light on what mechanisms could constrain MNCs’ tax avoidance, especially income shifting through CRPTs, and how it could be affected by tightening of the tax laws on tax avoidance activities and by ownership structure in a developing country setting, in particular.

Is tax evasion political? How do fiscal politics change when a substantial share of taxpayers decide to shirk on their fiscal burden? In the economics literature, a well-established tradition of work has investigated the behavioral and institutional determinants of taxpaying, informing polices on how to improve compliance. However, existing work has remained conspicuously silent on the political fallout from tax noncompliance. The projects in this dissertation begin filling this gap. In the first paper, I turn to local tax politics and ask when local officials are better able to handle subnational taxation in a high-evasion environment. Exploring the Italian case, I show that mayors born in the town are better suited for tax governance, increasing enforcement, tax rates, and revenue. In my second project, I move to national tax politics and investigate the impact of information about tax cheating by the rich on public preferences for taxing the rich. Leveraging an original survey experiment conducted in Italy, I document a negative impact of perceived cheating by the rich on demand for tax progressivity. Finally, in the third study, I flip the question and ask whether tax enforcement can impact revealed public preference for redistribution. With three empirical case studies in Italy, Slovakia, and Australia, I argue and provide evidence for a twin dynamic. When enforcement is successful and popular, individuals display greater propensity for redistribution. This is the case in Italy, where an electorally-popular crackdown on property-tax evasion causes increases in donations to local public-benefit non-profit initiatives. By contrast, when enforcement is not perceived as successful or causes backlash by taxpayers, I document opposite reaction. In Slovakia, where enforcement is not perceived as credible, publicized audits against local businesses lead to decreases in local charitable donations. Similarly, in Australia, crackdowns against tax-avoidance schemes in the summer of 1998 caused widespread protests and led to electoral shifts in favor of a regressive tax reform in the October 1998 election. Taken together, the findings of this dissertation conclusively demonstrate that tax evasion is indeed political. Enforcement and noncompliance at both national and subnational level have deep political roots and implications for the broader politics of the fiscal contract, potentially upholding or stymieing the prospects of redistribution.

This thesis presents distribution strategies for pursuit evasion games of networked multi-agent systems. The strategies are designed for both obstacle-free and obstacle-cluttered environments, leveraging potential maps as a method. The effectiveness of the proposed strategies was eval- uated through simulation and analysis, and the result is that combining a potential map and position extrapolation for obstacle avoidance was very successful at producing competent autonomous agents, and very com- patible when combined with specifically tailored pursuer algorithms for seeking and capture

This thesis examines the programme of mapping produced on silk, and other fabric, by MI9 to facilitate the escape and evasion of British military personnel during World War II. It considers the creation of MI9 in December 1939, the rationale for the new military intelligence branch and the context of the history of military mapping on silk. The map production programme is described, together with its progress and the challenges faced. The various groups of maps are identified and described, together with the source maps on which they were based. This description is developed in nine appendices produced as an integral part of the research to provide a comprehensive carto-bibliography of the 234 individual maps which have been identified. Location details of extant copies in British map collections are also provided. The ingenious methods of smuggling the maps into the camps, with other escape aids, in apparently innocuous leisure items are described. The maps were then copied and reproduced to support the escapes. Coded correspondence with the camps is discussed, and a successful deciphering of some of that correspondence is provided. The implications for the escape and evasion programme were considerable, but so too were the implications of the passage of intelligence from the camps to aid the war effort, a factor apparently largely overlooked in previous studies of the wartime role of the intelligence branches. Three case studies are provided to demonstrate the role and importance of the contribution made by the maps to the escape and evasion programme. The conclusion assesses the significance of this little known episode in British historical cartography of the twentieth century which essentially provides the latest chapter in the story of military mapping on silk, and other fabric, through the ages.

Tax evasion is one of the world's societal problems, which annually contributes to distorted competition when large tax amounts disappear from welfares. High-income earners and companies have managed to minimize tax expenditures through systematic applications, which has been revealed recently by elements such as Panama Papers, Luxleaks and Swissleaks. Previous studies have highlighted a problem that clear boundaries between tax planning and tax evasion do not exist. Whether or not which tax techniques and methods that are compatible with the law has been expressed as a difficulty in understanding the profession of accountants but also in professions such as tax advisers and accounting consultants. The purpose of the study was to investigate how auditors handle the issues regarding the gray zones between tax planning and tax evasion. The study's intention was to review previous legal cases and companies' audit reports to see how auditors have acted and how the court assessed complex legal cases, which were then supplemented with an interview study. This because when reviewing the cases, attention was drawn to the results that led us to interviews in order to take part in the auditor's perspective on the matter. The study was based on a qualitative research method where the results showed that auditors should consult more complex tax procedures with other auditors and tax lawyers to avoid legal consequences. The results further showed how important it is for auditors to keep constantly updated by legislation and regulations as these tend to change over time. The result also showed that auditors should act restrictively and judiciously and have a strict attitude in their working methods for minimizing undesirable situations where irregularities can occur. Auditors must also have a well-designed audit plan to avoid the risk of material errors slipping through the audit.

Enterococcus faecalis est une bactérie commensale du microbiote intestinal humain. Inoffensive chez l'homme sain, E. faecalis est aussi un pathogène opportuniste. En conditions de dysbiose post-antibiotique, E. faecalis peut devenir une espèce dominante, traverser la barrière intestinale avant de disséminer. E. faecalis se classe désormais comme la troisième cause d'infections nosocomiales dans le monde. La pathogénie de E. faecalis est un processus multifactoriel dont les mécanismes cellulaires de son interaction avec l'hôte sont encore mal compris. À l'aide de modèles cellulaires d'infection et de modèles in vivo, nous avons entrepris de caractériser le rôle du facteur de virulence ElrA pendant l'infection cellulaire.Notre objectif était également de déterminer si FHL2, un partenaire eucaryote de ElrA, était impliqué dans l'infection par E. faecalis et de determiner l'impact de l'interaction ElrA-FHL2. Nous avons démontré que ElrA agit comme une cape d'invisibilité permettant à E. faecalis de ne pas être détecté par des macrophages. Nous avons également montré que FHL2 est impliqué dans la défense de l’hôte contre l'infection par E. faecalis, mais ce rôle implique partiellement ElrA. Parallèlement, nous avons montré pour la première fois que E. faecalis est capable de se multiplier dans les hepatocytes. En conclusion, ce travail apporte de nouvelles perspectives sur les interactions de E. faecalis avec son hôte. / Enterococcus faecalis is a core member of the human gut microbiota. Harmless for healthy humans, it is able to cause disease in susceptible patients under antibiotic-induced microbiota alteration. Nowadays, E. faecalis ranks as the third cause of nosocomial infections worldwide. E. faecalis pathogenicity is a multifactorial process but the cellular mechanisms of its interaction with the host remain poorly understood. Using cellular models of infection and in vivo models, we aimed to characterize the role of the virulence factor ElrA during cellular infection. Our goal was also to determine if FHL2, an ElrA eukaryotic partner, was implicated in E. faecalis infection and the impact of ElrA-FHL2 interaction. We have demonstrated that ElrA acts as an invisibility cloak allowing E. faecalis to avoid macrophage recognition. Also, we have shown that FHL2 is implicated in the defense against E. faecalis infection, involving partially ElrA. In parallel, we showed that intracellular replication of E. faecalis in hepatic cells. Altogether, our work provides new insights in E. faecalis interactions with the host cell.