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

Boletín que incluye información científica sobre el COVID-19, incluye artículos científicos y artículos preprint actualizados al 27 de Mayo de 2020.

This thesis is a case study on newspaper discourse representation of SARS. The study uses two representative English newspapers in Asia – the China Daily (“CD”) and the South China Morning Post (“SCMP”). By comparing the discursive construction of the same event – the outbreak of SARS - in the two newspapers, it aims to reveal that the practice of news follows institutional, cultural and political assumptions, and also make visible the two newspapers’ embedded attitudes and ideological positions. The methodology is a critical corpus linguistics (CCL) approach, especially using KWIC format (Key Word in context), word frequency, collocation, and concordance data, which is analyzed according to transitivity systems of systemic functional grammar (SFG). The main approach of the study is achieved by a computer-assisted corpus analysis with the help of software “Wordsmith 3.0” (on line version). Results indicate that through the comparison of the newspapers’ corpora, there are statistically significant differences between the two newspapers’ word patterns. First, in the context of SARS, the CD corpus and the SCMP corpus shows different word choice and words frequency in occupying disease-relevant and human-relevant words. Second, when SARS is situated as the node word, the collocation results discuss the observation that the CD tends to treat the SARS epidemic from a national struggle perspective, while the standpoint of the SCMP is more based on the human health and safety, and its social role as the fourth estate. Moreover, the collocation of the three selected keywords is summarized for finding out the general patterns of their concordance lines. Third, according to further concordancing analysis, the study investigates to what extent critical corpus linguistics and transitivity systems of systemic functional grammar can be mutually reinforced and interpreted within the disease discourse context, textually, culturally and ideologically. In particular, a power hierarchy model is established and used in the transitivity analysis. Results show that the two selected newspapers discursively constructed the SARS-issue in a different way, and these differences help to understand how the ideologies work in both newspapers.

The development of molecular tools that enable precise manipulation and control of biological systems would allow for a broader understanding of cellular functions and applications in biotechnology, synthetic biology, and therapeutic research. The discovery of CRISPR/Cas systems and the understanding and repurposing of their mechanisms have revolutionized the field of molecular biology. Here, I identified and characterized novel CRISPR/Cas systems and applied them for different in vivo and in vitro applications. In this work, I interrogated various Cas13 effector proteins and identified the most efficient Cas13 effector (CasRx) for in planta applications. I adapted CasRx to engineer plant immunity against different plant RNA viruses. CasRx showed robust activity and specificity against RNA viruses, demonstrating its suitability for studying key questions relating to virus biology. To expand the Cas13 toolbox and enable new applications, I performed a homology search of Cas13 enzymes in prokaryotic genomes and metagenomes, and identified previously uncharacterized, novel CRISPR/Cas13 effector proteins. I first identified and functionally characterized a small size, miniature Cas13 effector (named here as mCas13) and combined it with isothermal amplification to develop a simple and sensitive CRISPR-based SARS-CoV-2 diagnostic platform. In addition, I discovered and biochemically characterized the first known thermostable Cas13 proteins and showed that these thermostable proteins are phylogenetically related. I harnessed the unique features of these thermostable enzymes to develop the first one-pot, RT-LAMP coupled Cas13-based nucleic acid detection assay, which was utilized for highly sensitive, specific, and easily programmable detection of SARS-CoV-2 and other viruses. Lastly, I utilized CRISPR/Cas12a to develop a detection assay of plant ssDNA geminiviruses with easy-to-interpret visual readouts, making it suitable for point-of-use applications. In addition, I leveraged the self vs. non-self-discrimination and pre-crRNA processing capabilities of CRISPR/Cas12a, with the allosteric transcription factors (aTFs)- regulated expression of CRISPR array to engineer a field-deployable small molecule detection platform. I demonstrated the ability of the developed platform to detect different tetracycline antibiotics with high sensitivity and specificity. In conclusion, my work demonstrates that the discovery and characterization of programmable nucleic acid targeting systems could enable their utility for biotechnological innovations, including technologies for inhibition of viral replication and diagnostics.

La pandemia del nuevo coronavirus continúa con nosotros y lo hará por largo tiempo. Ha causado un nuevo modo de vivir, con aislamiento, protección personal, distanciamiento, empleo de la virtualidad y otros. Se ha mejorado el diagnóstico del infectado y su manejo. No existe cura aún, aunque se cuenta con vacunas aprobadas con premura. La crisis de salud ha desnudado la falta de preparación de nuestros sistemas de salud, y ha devenido en crisis políticas y económicas, empobrecimiento, muerte e inquietud emocional y psicológica. En estas páginas continuamos escribiendo de manera resumida los nuevos conocimientos sobre el SARS-CoV-2 y la enfermedad COVID-19, su diagnóstico, fisiopatología, manejo sintomático y de la enfermedad severa, la reinfección, sus secuelas y letalidad. Pero, principalmente, el compromiso de la mujer infectada durante el embarazo y el parto y puerperio, así como aspectos del alojamiento conjunto y lactancia; y qué ocurre cuando la infección afecta al neonato. Queda por saber el futuro de las madres y niños que sufrieron la infección. / The new coronavirus pandemic continues with us and will do so for a long time. It has brought a new way of life, with isolation, confinement, personal protection, distancing, use of virtuality and others. The diagnosis of the infected and its management has been improved; there is no cure yet, although there are vaccines approved in haste. The health crisis has exposed the lack of preparation of our health systems, resulting in political and economic crises, with impoverishment, death, and emotional and psychological complications. In these pages we continue writing in a summarized way the new knowledge about SARS-CoV-2 and the COVID-19 disease, its diagnosis, pathophysiology, symptomatic management and the severe disease, re-infection, its sequelae and lethality. But mainly how it affects the infected woman during pregnancy, childbirth and the puerperium, as well as aspects of rooming in and breastfeeding. And what happens when the infection affects the newbo ture of the mothers and children who suffered the infection remains to be known.

Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is the novel coronavirus that causes coronavirus disease 2019 (COVID-19) and has escalated, becoming a pandemic in early 2020. Multiple testing modalities have been developed to detect this virus including RT-PCR, antigen, and serology testing. RT-PCR testing is the clinical gold standard and is used for diagnostic purposes of current infections. Antigen testing is rapid and requires significantly less equipment, but lacks the sensitivity of RT-PCR testing. Serology assays detect antibodies raised against SARS-CoV-2, so only detect prior exposure. It is important to note that use of antibody tests may also detect prior asymptomatic infections. For these reasons, it is imperative that all testing modalities be continuously developed and improved to better our understanding of disease transmission, helping to inform and change infection control policies and protecting both employees in the workplace and patients. We aim to quantify the seroprevalence of anti-SARS-CoV-2 IgG in the healthcare workers at Boston Medical Center, including those with asymptomatic infections. Our results show an overall seroprevalence of 5.5% with an asymptomatic seroprevalence of 1.8%. High risk groups include those who are obese, smokers, and Hispanic/LatinX. Experiencing some symptoms was associated with a higher risk of seropositivity, as was lack of social distancing amongst coworkers. In a separate study, we aim to assess the direct antigen rapid tests (DART) created by E25Bio in patients seeking care at Boston Medical Center. This study has been significantly limited by number of participants, as recruitment has been paused during both COVID-19 surges in Boston, MA. The current data shows poor positive agreement between DART and RT-PCR, but acceptable negative agreement. Each testing modality works to fill in the gaps of knowledge that still persist around SARS-CoV-2. Each of these testing types provides a unique piece of information and when used together, will help to inform strategies to overcome the SARS-CoV-2 pandemic.

La terbinafina es un fármaco que puede inducir daño hepático agudo. Presentamos el caso de un paciente varón de 40 años que desarrolló disfunción hepática después de 35 días de tratamiento con terbinafina por onicomicosis. El estudio anátomo patológico demostró: hepatitis aguda en resolución, además de ductopenia y colestasis. Estos hallazgos, sin el antecedente de hepatitis viral o autoinmune, son consistentes con el diagnóstico de daño hepático inducido por drogas (DILI). En este reporte presentamos el primer caso en nuestro país de un paciente que es afectado por una enfermedad hepática aguda: injuria hep osteriormente infección por SARS-CoV-2 en el contexto de una pandemia. / Terbinafine is a drug that can induce acute liver damage. We present the case of a 40-year-old male patient who developed liver dysfunction after 35 days of terbinafine treatment for onychomycosis. The anatomopathological study showed: acute hepatitis in resolution, in addition to ductopenia and cholestasis. These findings, without a history of viral or autoimmune hepatitis, are consistent with the diagnosis of drug-induced liver damage (DILI). In this report we present the first case in our country of a patient who is affected by an acute liv ver injury, to which SARS-CoV-2 infection was later associated in the context of a pandemic.

La Asociación Peruana de Bibliotecas Académicas ALTAMIRA se une al esfuerzo para la lucha contra el COVID-19 facilitando acceso a la información científica especializada mediante el envío de un boletín diario con las últimas publicaciones académicas sobre el COVID-19. Este Boletin cuenta con secciones: información oficial sobre COVID-19, artículos científicos, artículos preprint, revisiones sistemáticas y otras fuentes de información.

Tax compliance has been brought into sharp focus by SARS and other tax authorities around the world. Non-compliance causes tax leakages and this situation is detrimental to an economy since it is deprived of resources necessary for growth and public infrastructure development. Small- and medium-sized enterprises (SMEs) are recognised for the value they add to growing economies, stimulating economic growth and job creation. Similarly, the construction industry in South Africa and the world over is recognised for its contribution to public infrastructure development and economic growth. The majority of construction companies operating in South Africa are SMEs. SARS is clamping down on SMEs and the construction industry as it has identified these two categories of taxpayers as high-risk groups in terms of tax non-compliance. The structural and operational nature of SMEs presents opportunities for the avoidance of paying tax. On the other hand, they experience complying with tax and other regulations as a heavy burden. SARS's focus on the construction industry is prompted by the fact that it receives state funding, and corruption in the industry has been found to be rife. A substantial number of studies provide evidence that tax education improves compliance. Therefore, the current study investigates the level of tax knowledge and the possible lack of tax knowledge of SME owners in the construction industry in order to determine their tax education needs. The study involved a qualitative analysis in the form of face-to-face, semi-structured interviews with 10 SME owners in the construction industry based in KwaZulu-Natal and Gauteng, South Africa. In the interviews, use was made of structured and open-ended questions. The results confirmed that the owners of very small enterprises had the least amount of tax knowledge whereas the owners of medium-sized entities had the most tax knowledge. Further findings were that most of the entities relied on external tax advisors for tax advice, that the majority of the respondents did not understand the special tax incentives available to SMEs and companies operating in the construction industry and that almost 80% of the respondents believed SARS was not doing enough to educate them about the incentives available. The majority of the respondents felt that improving tax knowledge would improve tax compliance. / Mini Dissertation (MCom)--University of Pretoria, 2016. / Taxation / MCom / Unrestricted

Boletín que incluye información científica sobre el COVID-19, incluye artículos científicos y artículos preprint actualizados al 11 de Junio de 2020.