This dissertation purports to ascertain whether the Constitution of South Africa provides protection for taxpayers against specific practices and procedures utilised by SARS in order to collect taxes. The collection of taxes is imperative in ensuring that economical and socioeconomical objectives of the government are met. SARS is therefore awarded specific powers to achieve this. On the other side are taxpayers who are awarded constitutionally enshrined rights. Said rights may only be limited if the limitation is reasonable and just. Tension between SARS’ task and the taxpayers’ rights exist. This dissertation endeavours to find a balance where SARS can effectively collect tax whilst the taxpayers’ rights are not unreasonably and unjustly limited. The Constitution affords taxpayers the right to just administrative action. The right entails, amongst others, that when a dispute arises both parties sides must be heard. The right to just administrative action also includes legitimate expectations. A practice has transpired where SARS denies being bound by its own rulings and notes. A legitimate expectation is, nevertheless, created that SARS will act in accordance with its rulings and notes. The doctrine of legitimate expectations will provide assistance to the taxpayer in this situation. SARS further has the power to appoint a taxpayer’s agent. This procedure does not provide for the taxpayer to state his case before such an appointment is made. This prima facie violates a person’s right to just administrative action. When compared to the civil procedure of garnishee orders valuable differences transpired which will assist in elevating the tension between the taxpayer’s rights and SARS’ duty. A further right afforded, is the right of access to the court. The statement procedure and the “pay now, argue later” rule appear to be in conflict with said right. The statement procedure, which empowers SARS to file a statement at court to be made a judgment, exceeds the normal recourse available for ordinary litigants, namely the default judgment procedure. This procedure has, however, survived constitutional scrutiny. The “pay now, argue later” rule entails that a taxpayer must first pay the assessed amount before questioning the amount. This procedure is a departure from the general rule utilised in civil proceedings. It was held that this procedure is constitutional. This is, however, questioned due to the fact that at the time this rule is invoked the court’s jurisdiction is excluded. Furthermore, a taxpayer can rely on his right to property. If SARS unreasonably delays a refund due to the taxpayer this will violate said right. The situation relating to money owed in civil matters and the judgment of Sage Life Ltd indicates that a taxpayer will be entitled to interest and accordingly the violation will not be unreasonable or unjust. Moreover a taxpayer is afforded the right to privacy. Tension may arise when SARS obtains a warrant to search and seize the taxpayer’s property. This procedure is similar to the procedure of obtaining a warrant in terms of the Criminal Procedure Act. Declaring this procedure unconstitutional is implausible. Other countries faced with the tension between their revenue service collecting tax and their taxpayers’ rights, are utilising certain measures to reduce this tension. Amongst other a service charter, to provide legal certainty, instituting complaints forums, to deal with poor service, and providing brochures, to educate the taxpayers is identified. The predominant measure is, however, the office of the ombudsman. The Constitution, together with other measures, does provide adequate protection for a taxpayer against SARS. Accordingly, the tension between SARS’ duty and the taxpayers’ rights is balanced with the assistance of the Constitution. Copyright / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted

Software bugs are expensive. Recent estimates by the US National Institute of Standards and Technology claim that the cost of software bugs to the US economy alone is approximately 60 billion USD annually. As society becomes increasingly software-dependent, bugs also reduce our productivity and threaten our safety and security. Decreasing these direct and indirect costs represents a significant research challenge as well as an opportunity for businesses. Automatic software bug-finding and verification tools have a potential to completely revolutionize the software engineering industry by improving reliability and decreasing development costs. Since software analysis is in general undecidable, automatic tools have to use various abstractions to make the analysis computationally tractable. Abstraction is a double-edged sword: coarse abstractions, in general, yield easier verification, but also less precise results. This thesis focuses on exploiting the structure of software for abstracting away irrelevant behavior. Programmers tend to organize code into objects and functions, which effectively represent natural abstraction boundaries. Humans use such structural abstractions to simplify their mental models of software and for constructing informal explanations of why a piece of code should work. A natural question to ask is: How can automatic bug-finding tools exploit the same natural abstractions? This thesis offers possible answers. More specifically, I present three novel ways to exploit structure at three different steps of the software analysis process. First, I show how symbolic execution can preserve the data-flow dependencies of the original code while constructing compact symbolic representations of programs. Second, I propose structural abstraction, which exploits the structure preserved by the symbolic execution. Structural abstraction solves a long-standing open problem --- scalable interprocedural path- and context-sensitive program analysis. Finally, I present an automatic tuning approach that exploits the fine-grained structural properties of software (namely, data- and control-dependency) for faster property checking. This novel approach resulted in a 500-fold speedup over the best previous techniques. Automatic tuning not only redefined the limits of automatic software analysis tools, but also has already found its way into other domains (like model checking), demonstrating the generality and applicability of this idea. / Science, Faculty of / Computer Science, Department of / Graduate

This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.

Diploma thesis is focused on analysis of selected audit procedures. Theoretical definition of conditions for statutory audit and necessary requirements according to standards on auditing are featured in the thesis. It analyses audit risks and the concept of materiality during audit. Descriptions of audit procedures are focused on cash and cash equivalents, property, payroll expenses, equity, accounts receivable, accounts payable and physical inventory inspection.

The problem under consideration attempts to answer the question, Will different methods of teaching the solution of problems in finding areas and perimeters of plane surfaces produce different results; and if so, how great is the difference?

It is the purpose of this experiment to discover and report the effectiveness of applying a standardized diagnosis followed by recommended remedial procedures to a fifth grade reading group.

No description available.

In this study, an improved correlational procedure for factor-analyzing dichotomously-scored item response data is described and tested. The procedure involves (a) replacing the dichotomous input values with continuous probability values obtained through Rasch analysis; (b) calculating interitem product-moment correlations among the probabilities; and (c) subjecting the correlations to unweighted least-squares factor analysis. Two simulated data sets and an empirical data set (Kentucky Comprehensive Listening Test responses) were used to compare the new procedure with two more traditional techniques, using (a) phi and (b) tetrachoric correlations calculated directly from the dichotomous item-response values. The three methods were compared on three criterion measures: (a) maximum internal correlation; (b) product of the two largest factor loadings; and (c) proportion of variance accounted for. The Rasch-based procedure is recommended for subjecting dichotomous item response data to latent-variable analysis.

The Luria-Nebraska Neuropsychological Battery (LNNB) was published in 1980 as an attempt to provide clinicians with a standardized version of the neuropsychological assessment and diagnostic procedures proposed by A. R. Luria and A, L. Christensen. Research on the LNNB included a series of factor analyses for each of eleven clinical scales. The analyses were completed on the combined scores obtained from a sample of normal, brain-damaged, and psychiatric populations. A second version of the LNNB was published in 1985 as a largely parallel version of Form I, but included changes in stimulus materials, administration procedures, and scoring procedures. The present study completed factor analyses on same eleven clinical scales using data generated with the newer LNNB Form II. The statistical procedures and criteria employed in the present investigation were identical to those used earlier on Form I to allow for comparisons between the two resulting sets of factor structures. The patient populations were different, however, in that all subjects in the current study were receiving inpatient care in a private psychiatric hospital which specializes in long-term treatment. Despite the changes in materials and procedures and the difference in subject parameters, the factors identified in the present investigation are similar to those seen in the Form I studies. However, two trends were observed when comparing the two sets of factor structures. First, in the present study several items were excluded from the statistical procedures because they were performed perfectly by almost everyone and the resulting scores lacked statistical variance. Second, more homogenous factors were obtained with the Form II analysis. That is, some of the complex LNNB Form I factors were reduced to two or more simpler factors. The results of the study lend support to Luna's conceptual model of higher cortical function and to the reliability of the LNNB as an assessment instrument.

Master of Public Health - MPH / Health institutions in Zimbabwe often cannot fulfill their health care mandate due to lack of specialist health workers in different fields. Despite the effort by the Ministry in providing CPE opportunities, there is poor uptake of CPE by health workers in various provincial hospitals in Zimbabwe. This has resulted in severe staff shortages, particularly doctors (and more specifically specialists), as well as nurses and allied health workers.