A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce Date: 31 March 2015 / As the framework for the collection of revenue by SARS evolves to ensure taxpayer compliance, the protection of taxpayers’ fundamental rights should not be overlooked. This research will evaluate certain provisions of the recently enacted Tax Administration Act (the Act) against the background of the taxpayers’ rights to privacy, property and just administrative action. These rights are contained in the Constitution of South Africa, the supreme law of the land. The analysis suggests that the conduct of SARS in exercising its statutory powers as well as some of the provisions of the Act may conflict with taxpayers’ constitutional rights and that the remedies available in such situations are limited or do not offer taxpayers an effective mechanism to obtain remedial action. Key words: Bill of Rights, Constitution, Constitution of South Africa, constitutional right, just administrative action, legislation, Ombud, PAJA, Promotion of Administrative Justice Act, privacy, property, remedies, SARS, tax, tax administration, Tax Administration Act, Tax Ombud, taxation, taxpayer, taxpayer compliance.

Introduction: The objective of this study was to explore the influence of ABO blood type on COVID-19 infection rate. Discovered relationships may uncover whether genetic makeup may affect treatments and such information could be related to orthodontic tooth movements. Methods: The PubMed database was searched using the terms: ABO Blood Group System; Blood-Group System, ABO; System, ABO Blood-Group; H Blood Group System; H Blood Group; Blood Group, H; ABH Blood Group; Blood Group, ABH; Blood Group H Type 1 Antigen; ABO Factors; Factors, ABO. Also included, were studies of ABO blood type and COVID infection or outcomes. Opinion pieces, animal studies, in-vitro studies, studies using blood other than ABO, and pre-2000 papers were excluded, as were studies that were not published in or translated to English. Of the included studies, the references were manually screened to identify additional qualified studies. Two independent reviewers reviewed the initial batch of reports to select the appropriate publications. To resolve conflicts, they met to discuss for a consensus. Studies were appraised by the Joanna Briggs Institute appraisal index. For the meta-analysis, studies which used odds ratio in their statistical analysis and COVID-19 infection as an outcome were included. Outcomes were analyzed using Forest Plots. Results: Overall, this systematic review included 39 studies. 19 studies were cohort (2 prospective and 17 retrospective), 16 retrospective case control, and 4 were systematic reviews or meta-analysis. 31 studies reported a relationship between ABO blood type and COVID infection rates and 5 studies found no relationship. For the meta-analysis, 13 studies were included and analyzed. The estimated frequency of COVID-19 infection in terms of ABO blood groups and the overall effect size between blood groups was calculated with 95% confidence interval. The effect size of COVID-19 infection for blood group O versus the other blood groups was estimated as 0.174 (95% CI, o.o86-0.261) p<0.001. The effect size of COVID-19 infection for blood group A versus non-A was estimated as -0.174 (95% CI, -o.248- -0.100) p<0.001. The effect size of COVID-19 infection for blood group B versus non-B was estimated as -0.010 (95% CI, -0.107-0.086) p=0.831. The effect size of COVID-19 infection for blood group AB versus non-AB was estimated as -0.140 (95% CI, -o.344-0.064) p=0.179. Conclusion: This meta-analysis indicates individuals with type O blood may be less susceptible to COVID-19 infection while those with type A blood may be more susceptible. Numerous studies, however, were not methodologically strong, as they had small sample size or suffered selection bias. Furthermore, no randomized controlled trials to determine causal relationships were found. Clearly this is understandable, given the speed with which the studies needed to be published. Despite such limitation, these findings have important implications for orthodontics because it may indicate that those with variants of Type A blood are more prone to inflammation, as orthodontic tooth movement is facilitated by the inflammatory responses of periodontal tissues. / Oral Biology

This paper describes the development of a brief self-report screening measure of adherence to social distancing and self-protective behaviors in pandemic situations. It provides initial statistical evaluations of correlations between social distancing behaviors and two trait measures (social desirability and trait empathy). Items measures were designed to quantify behaviors recommended by the CDC as primary strategies to prevent and reduce the spread of the COVID-19 infection. An item pool of 29 questions was generated with the aim of estimating the frequency of specific behaviors and were written to avoid confounding the description of behavioral actions with evaluative judgements. Responses were collected from 401 young adults using an anonymous online survey. An Exploratory Factor Analysis was conducted with the purpose of item reduction and subscale development. A 14-item Social Distance Scale (SDS) emerged, consisting of 4-subscales: Isolation from Community (IC), Work from Home (WH), Family Contact (FC), and Protective Behaviors (PB). The initial psychometric evaluation of the scales indicated adequate internal consistency and test-retest reliability. The Social Distance Scale is a promising new instrument which may be applied at the population or individual level. It may be used in conjunction with COVID-19 testing to measure interactions between social distancing factors and transmission. In addition, a reliable screening measure has utility for health service providers to assess patient risk and to provide education/counseling. A secondary purpose of this research was to examine the relationship between trait empathy and social distancing. A MANCOVA was performed using the four subscales of the SDS v.1 with Empathy Group and Gender Group as fixed factors and the Socially Desirable Response Set (SDRS-5) as a covariate. The SDRS-5 was found to be a significant covariate for both the IC and PB subscales of the SDS v.1 , where higher levels of socially desirable responding lead to higher scores on IC and PB. It was hypothesized that participants high in self-reported trait empathy would demonstrate higher levels of social distancing. Indeed it was found that a significant main effect for Empathy Group emerged, where Empathy Group was significantly related to IC, WH, and PB. In line with expectations, participants in the High Empathy Group scored higher on these three dimensions of social distancing than those in the Low Empathy Group. A significant main effect for Gender Group was obtained for PB. Women were found to be significantly more likely to engage in protective behaviors such as hand washing, mask wearing, and maintaining 6 feet of distance than men.

The angiotensin-converting enzyme 2 (ACE2) receptor has been identified as the entry receptor for the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) that is abundantly expressed in many organs. With respect to the role of circulating ACE2 and its receptor expression in the pathogenesis of the SARS-CoV-2 infection, it is still debated whether diseases such as hypertension or pharmacotherapies, including ACE inhibitors and angiotensin receptor blockers that affect ACE2 receptor expression, may modulate the severity and outcome of the coronavirus disease 2019 (COVID-19). We therefore tested the hypothesis that treatment with the ACE inhibitor Ramipril affects organ-specific ACE2 receptor mRNA and protein expression as well as the serum metabolome in BioBreeding (BB) rats. Twelve male BioBreeding rats were randomly divided into a Ramipril (10 mg/kg body weight) treatment group or a control group (N = 12; n = 6 per group) over a period of seven days. Ramipril treatment resulted in the reduction of acylcarnitines (C3–C6) out of 64 metabolites. Among the different organs studied, only in the lungs did Ramipril treatment significantly increase both Ace2 mRNA and ACE2 receptor membrane protein levels. Increased ACE2 receptor lung expression after Ramipril treatment was not associated with differences in ACE2 serum concentrations between experimental groups. Our data provide experimental in vivo evidence that the ACE inhibitor Ramipril selectively increases pulmonary ACE2 receptor mRNA and protein levels and reduces acylcarnitines.

Objetivo: determinar el efecto de la pronación consciente en la saturación de oxígeno (SaO2) en pacientes hospitalizados por COVID-19. Métodos: estudio de corte transversal analítico. La población estuvo conformada por los pacientes hospitalizados en uno de los pabellones por COVID-19 en el Hospital Nacional Hipólito Unanue durante el periodo junio a agosto del 2020. Se realizó un muestreo por conveniencia de tipo consecutivo de todos los pacientes comprendidos en el periodo de estudio. Se incluyó a pacientes hospitalizados mayores de 18 años, con el diagnóstico de neumonía por COVID-19. Fueron excluidos aquellos con algún grado de encefalopatía, post operados, gestantes, pacientes con inestabilidad hemodinámica. Se comparó la media de saturación arterial de oxígeno (SaO2) basal con la obtenida luego de una y dos horas de pronación. Asimismo, se evaluaron los factores asociados al cambio en la saturación. Resultados: de los 198 pacientes hospitalizados incluidos en el estudio, 144 (72.7%) fueron varones. El 31,8% eran mayores de 65 años y 30.3% menores de 49 años. La hipertensión arterial estaba presente en el 62,6%, siendo la comorbilidad más común seguida de la diabetes mellitus y la obesidad. La media de la SaO2 antes de la pronación fue de 89,4±0,24, incrementándose significativamente (p<0,001) a la hora posterior a la pronación a 95,6±0,30. A las dos horas, la media de SaO2 se incrementó a 96,7±0,30 (p < 0,001). En el análisis multivariado, el mayor recuento de linfocitos y plaquetas se asociaron en forma significativa a una mejor respuesta a la pronación, mientras que el antecedente de tuberculosis y los niveles de urea se asociaron a una menor respuesta. Conclusión: la pronación consciente se asocia a mejoras significativas en la SaO2 luego de una y dos horas de realizada la intervención. Esta intervención debe ser incluida en los protocolos de atención hospitalaria en el paciente con neumonía grave asociada a COVID-19.

Presentamos el caso de una mujer de 53 años con antecedentes de artritis reumatoide que, tras recuperarse de un cuadro de COVID-19grave, desarrolló hemorragia digestiva como manifestación de hipertensión portal e insuficiencia hepática progresiva. Basados en la serología y ecografía, se diagnosticó un síndrome overlap de hepatitis autoinmune y colangitis biliar primaria asociado a trombosis de vena porta. La respuesta a la corticoterapia y anticoagulación fue favorable. El compromiso hepático, inducido por el virus, está descrito en la COVID-19. Sin embargo, pueden desarrollarse enfermedades autoinmunes y fenómenos tromboembólicos, teniendo el hígado como órgano diana.

Introducción: El eritema pigmentado fijo ampolloso, es una forma de toxicodermia potencialmente grave. Se caracteriza por la aparición de lesiones cutáneas y/o mucosas, únicas o múltiples, pueden aparecer en cualquier zona, tras la administración de un fármaco u otra sustancia. Se presenta un varón de 73 años con diagnóstico de eritema pigmentado fijo ampolloso secundario a la ingesta de ivermectina. Es necesario que el medico sepa reconocer los efectos adversos de la automedicación con ivermectina contra el SARS CoV-2, a fin de realizar un diagnóstico temprano e iniciar un tratamiento oportuno.

Objetivo: Determinar factores asociados a mortalidad en pacientes con enfermedad grave por SARS-CoV-2. Material y métodos: Estudio retrospectivo en pacientes mayores de 18 años hospitalizados por enfermedad grave (saturación periférica de Oxígeno < 93% o compromiso radiológico pulmonar > 30%) y prueba molecular positiva en hisopado nasofaríngeo; en el hospital Rebagliati entre marzo y mayo de 2020. Se revisó historia clínica electrónica, resultados de análisis (de laboratorio y radiológicos) al ingreso y tratamiento recibido. Se realizó estadística bivariada y multivariada utilizando regresión de cox. Resultados: Se incluyeron 337 pacientes, de los cuales 215 fallecieron (63.8%). Fueron de sexo masculino 72.1%, edad promedio 63.6 años (DS 15.3), tiempo de enfermedad 7.4 días, estancia hospitalaria 10.3 días y 48.8% ingresó a ventilación mecánica invasiva. El análisis multivariado encontró significancia en edad > 60 años (HR 1.76, IC95% 1.26-2.45), antecedente de diabetes mellitus tipo 2 (HR 1.63, IC95% 1.14-2.32), compromiso radiológico pulmonar > 75% (HR 1.87, IC95% 1.37-2.56), leucocitosis > 14000 x mm3 (HR 1.59, IC95% 1.15-2.20), albúmina sérica < 4.0 g/dL (HR 2.49, IC95% 1.30-4.75) y lactato > 1.5 mmol/L (HR: 1.766 IC95% 1.25-2.49). Conclusiones: La edad mayor de 60 años, diabetes mellitus tipo 2, compromiso pulmonar severo, leucocitosis, albúmina baja y lactato elevado al ingreso hospitalario, son factores asociados a mortalidad en pacientes con enfermedad grave por SARS-CoV-2.

Introducción: La pandemia de la COVID-19 ha provocado aproximadamente 182 millones de casos y cerca de cuatro millones de muertes en todo el mundo, comprometiendo con mayor frecuencia a personas de 25 y 64 años de edad. Esta infección afecta principalmente al sistema respiratorio, pero otros órganos y sistemas pueden verse afectados a corto plazo como el neurológico. Una gran población de pacientes ha logrado superar la infección por el SARS-CoV-2, sin embargo, han comenzado a reportarse una serie de manifestaciones clínicas tardías, básicamente neuropsiquiátricas, dentro de ellas se ha referido a la ansiedad, depresión, deterioro del sueño, dolor muscular, mareos, cefaleas, fatiga, anosmia, entre otros; a este conjunto de manifestaciones tardías se le ha denominado síndrome neurológico post-Covid-19 y requiere por un lado, la atención de la comunidad médica para investigar las manifestaciones tardías o secuelas de esta enfermedad y por otro lado, una vigilancia médica ante la consulta de pacientes con estas manifestaciones.

CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Master of International Security Systems Anastasiya Neskoromna/Rieger Impact of COVID 19 on Security Policies of States in the Area of Cyber Security Abstract Prague 2022 Author: Ms. Anastasiya Neskoromna/Rieger Supervisor: prof. David Erkomashvile, Ph.D. Academic Year: 2021/2022 Abstract The SARS-Cov-19 or in different wording the global Covid pandemic outburst have created an unprecedented scenario for various organizations, agencies and structures. The COVID-19 pandemic in 2020 has become an extraordinary and shocking event for the world community and the global economy. On the part of the authorities, the COVID-19 pandemic is accompanied by sometimes harsh and ambiguous decisions, the consequences of which are felt by people in many countries of the world: movement between countries was stopped, businesses and enterprises were closed, the restriction was created, those who were sick or at risk of infection were isolated. There was also no possible assumption regarding how long such a mode of life will last. Many factors as a consequential chain of reactions from the pandemic in the aggregate have created a pleasant environment for altering and modifying the cybercrime landscape. This work aims to analyze the factorial presence of modification in the sphere...