Abstracts in English, Afrikaans and Northern Sotho / The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses. / Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ʼn risiko van nievoldoening inhou wat ʼn negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ʼn aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ʼn afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ʼn besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ʼn beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ʼn bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag. / Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo. / D. Phil. (Accounting Sciences)

Les glycoprotéines de fusion virales de classe 1 contrôlent la fusion entre lenveloppe virale et la membrane cellulaire. Ces glycoprotéines présentent une extrémité N-terminale indispensable à la fusion, le peptide de fusion. Les peptides de fusion sont capables dinduire à eux seuls la fusion de membranes in vitro. Dans cette étude, nous avons dabord analysé les peptides de fusion de gp41 du HIV et de gp30 du BLV. Ces deux peptides de fusion sont des peptides obliques : ils sinsèrent obliquement dans la membrane sous forme hélicoïdale. Nos études ont montré une relation entre la capacité de ces deux peptides de fusion à sinsérer obliquement dans la membrane et la capacité de leurs glycoprotéines de fusion à induire la fusion. Dans le cas du BLV, nous avons également montré une relation entre lobliquité du peptide de fusion et sa fusogénicité. Cette relation obliquité-fusogénicité a été utilisée pour prédire avec succès la région minimale des deux peptides de fusion suffisante pour induire une fusion significative in vitro, qui correspond respectivement aux douze et aux quinze premiers acides aminés de gp41 et gp30. Nos résultats montrent également que le peptide caméléon, un peptide de novo avec une structure labile, sinsère obliquement dans la membrane et induit la fusion in vitro. Le fait que ce peptide fasse partie des peptides obliques, comme les peptides de fusion du HIV et BLV, renforce lhypothèse dun lien entre la fusogénicité des peptides de fusion et leur flexibilité structurale. De nombreuses études réalisées sur les glycoprotéines de fusion de classe 1 indiquent que le domaine transmembranaire intervient également dans la fusion virale. Ce domaine doit être suffisamment long pour que la fusion soit complète. Dans ce travail, nous avons montré quun peptide transmembranaire modèle, le peptide KALR, est capable de sinsérer et dinduire la fusion de liposomes in vitro. En comparant les résultats de modélisation moléculaire avec ceux de FTIR et ceux de la fusion de phase lipidique/perméabilisation de liposomes, nous avons également montré que le taux dinsertion membranaire et la fusogénicité de KALR dépendent de la longueur de son cur hydrophobe. En effet, le taux dinsertion de KALR dans la membrane est beaucoup plus important lorsquil contient un cur hydrophobe lui permettant de traverser entièrement la membrane. Dans cette situation, KALR est capable dinduire la déstabilisation et la fusion de membranes alors que lorsque son cur hydrophobe est trop court pour lui permettre de traverser la membrane, il en est incapable. Ces résultats ont permis dapporter des éléments de compréhension des mécanismes intervenant lors de la fusion induite par les glycoprotéines de fusion virales. / Abstract: Class 1 fusion glycoproteins of viruses are involved in the fusion between viral envelope and cell membrane. The N-terminal extremity of these glycoproteins, called fusion peptide, is essential for fusion. Fusion peptides are able to induce by themselves in vitro membrane fusion. Firstly, we analysed fusion peptides of HIV-1 gp41 and BLV gp30. These two peptides are tilted peptides: they insert obliquely in the membrane when helical. Our studies showed a correlation between the ability of these two fusion peptides to insert obliquely in the membrane and the ability of whole glycoproteins to induce fusion. For BLV, a relationship between the obliquity of the fusion peptide and its fusogenicity was also observed. This obliquity/fusogenicity relationship was used to successfully predict the minimal region of the two fusion peptides sufficient to induce significant in vitro fusion. The minimal fusion peptide corresponds respectively to the twelve and to the fifteen first residues of gp41 and gp30. Our results also showed that the chameleon peptide, a de novo peptide with structural flexibility, inserts obliquely into the membrane and induces in vitro fusion. The fact that this peptide is a tilted peptide, like fusion peptides of HIV-1 and BLV, confirms the hypothesis of a relationship between the fusion peptides fusogenicity and their structural flexibility. A lot of studies on class 1 fusion glycoproteins of viruses indicate that the transmembrane domain is also directly involved in the viral fusion. Glycoproteins must have a domain long enough to induce complete fusion. In this study, we showed that a model transmembrane peptide, KALR peptide, is able to insert into membranes and to induce their fusion. By comparing molecular modelling results with those of FTIR, of liposomes lipid-mixing and of liposomes leakage, we also showed that the insertion rate into the membranes and the fusogenicity of KALR depend on the length of its hydrophobic core. Indeed, the insertion rate of KALR into the membrane is greatly larger when it contains a hydrophobic core long enough to allow the peptide to traverse the membrane. In this situation, KALR is able to destabilize membranes and to induce their fusion, while when it is too short to match the membrane, it is unable to induce fusion. These results allow to better understanding mechanisms involved in the fusion induced by viral fusion glycoproteins.

The study of cis-regulatory elements (CREs) will allow for increased understanding of regulation and lead to insight regarding the mechanisms governing growth, development, health, and disease. The aim of this study was to characterize the de novo in silico predictions of Arabidopsis CREs. Eight synthetic and 30 native promoter-constructs containing an eGFP/GUS reporter protein were generated for cold, genotoxic, heat, osmotic, and salt stress; the circadian clock; ABA signaling; root and epidermis tissue. Constructs were stably transformed into A. thaliana Col-0 and the effects of the CREs were evaluated by in planta stress or tissue assays using GUS expression levels. Results reveal a novel genotoxic element that specifically directs GUS expression in rosette leaves during genotoxic stress. Results also look promising for novel epidermis and root-specific elements. Results of these assays validate the de novo prediction pipeline's ability to identify novel and known CREs related to abiotic stress.

The study of cis-regulatory elements (CREs) will allow for increased understanding of regulation and lead to insight regarding the mechanisms governing growth, development, health, and disease. The aim of this study was to characterize the de novo in silico predictions of Arabidopsis CREs. Eight synthetic and 30 native promoter-constructs containing an eGFP/GUS reporter protein were generated for cold, genotoxic, heat, osmotic, and salt stress; the circadian clock; ABA signaling; root and epidermis tissue. Constructs were stably transformed into A. thaliana Col-0 and the effects of the CREs were evaluated by in planta stress or tissue assays using GUS expression levels. Results reveal a novel genotoxic element that specifically directs GUS expression in rosette leaves during genotoxic stress. Results also look promising for novel epidermis and root-specific elements. Results of these assays validate the de novo prediction pipeline's ability to identify novel and known CREs related to abiotic stress.

The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms of income tax and company legislation. The South Africa Revenue Service’s approach the corporate rehabilitation is examined which is vital for investors, creditors and debtors alike. A comparative study with similar procedures in England is undertaken to establish how valid the procedures are in establishing a viable corporate rescue environment in South Africa in the future. / Dissertation (LLM)--University of Pretoria, 2012. / Procedural Law / unrestricted

No description available.

Tesis por compendio / [ES] El brote de Coronavirus SARS-CoV-2 representó un reto para la economía, la vida social y los servicios sanitarios. Justo cuando más se necesitaba la información para la planificación económica, los servicios de vigilancia y notificación no fueron capaces de ofrecer, a pesar de esfuerzos extraordinarios, datos consistentes, como así reconocieron los propios orga-nismos gubernamentales. Esta tesis incluye tres artículos publicados durante los brotes de COVID-19 y una investi-gación adicional fuera del conjunto de publicaciones. La investigación tiene como objetivo general proporcionar información a través de estimaciones alternativas. Para ello se han utilizado varias metodologías, entre ellas los modelos matemáticos de predicción epidemio-lógica, el Mejor Ajuste de Valores Relacionados (BARV), los análisis de diferentes encues-tas y la metodología bibliométrica, aprovechando u ofreciendo alternativas a los métodos bayesianos más complejos, las simulaciones de Monte Carlo o las cadenas de Markov, aun-que algunos datos obtenidos se apoyan parcialmente en estas metodologías. Cada artículo aborda un tema esencial relacionado con la pandemia COVID-19. La primera publicación se centra en los datos epidemiológicos básicos. Se refiere al primer brote de COVID-19, estimando su duración, incidencia, prevalencia, tasa de fallecimientos sobre infectados (IFR) y tasa de fallecimientos sobre casos (confirmados) (CFR). Como dato destacado de este trabajo, se previó que la seroprevalencia era demasiado baja para que la inmunidad de rebaño desempeñara algún papel. Aunque el valor obtenido fue aproxima-damente un 2% inferior al que demostró posteriormente un estudio poblacional (Instituto Carlos III), la conclusión sobre la inmunidad de rebaño no cambió, y los resultados confir-maron la idoneidad del enfoque. La segunda publicación se centró en las cuestiones legales y las noticias falsas, analizando la reticencia de la población a vacunarse, el impacto de las falsas noticas en estos comporta-mientos, las posibilidades legales de hacer obligatoria la vacuna y las posibles acciones contra los profesionales de la salud que publican noticias falsas. La principal conclusión fue que, aunque se podría encontrar una vía legal para la obligatoriedad de la vacunación, y para la persecución gubernamental de las noticias falsas, la opinión ciudadana parece prefe-rir que la administración no tome la iniciativa, por lo que se recomienda promover y fomen-tar la concienciación ciudadana. La tercera publicación presentó un modelo matemático simplificado para la estimación del coste-efectividad de la vacuna contra la COVID-19. Se actualizan los datos de dos fechas para la estimación de los costes directos para el sistema sanitario debidos a la COVID-19, computando el coste por ciudadano y por Producto Interior Bruto (PIB), así como el coste-efectividad de la vacuna. La estimó razón de coste-efectividad incremental (RCEI) para dos dosis por persona a un coste de 30 euros cada dosis (incluida la administración). Asumien-do al 70% de efectividad y con el 70% de la población vacunada resultó ser de 5.132 euros (4.926 - 5.276) por año de vida ajustado a calidad (AVAC) ganado (a 17 de febrero de 2021). Una cifra que desciende cada día de pandemia activa. Se incluyó una investigación adicional, no incorporada en el conjunto de artículos, centrada en los recursos humanos y la educación. Se analizaron los temas preocupan al personal de primera línea, es decir, a la enfermería, y cómo la pandemia ha afectado a sus publicaciones científicas, como índice de los cambios en el clima laboral que sufre este colectivo. Median-te un estudio bibliométrico comparativo entre las publicaciones de 2019 y 2020, se analizó el cambio de temas y ámbitos como reflejo del impacto del COVID-19 en el personal de enfermería. Así se comprobó que, en los ámbitos de enfermería de atención especializada, y sobre todo e / [CA] El brot de Coronavirus SARS-CoV-2 va representar un repte per a l'economia, la vida soci-al i els serveis sanitaris. Quan més es necessitava la informació per a la planificació econò-mica, malgrat esforços extraordinaris, els serveis de vigilància i notificació no van ser capa-ços d'oferir dades consistents, com així van reconèixer els mateixos organismes governa-mentals. Aquesta tesi inclou tres articles publicats durant els brots de COVID-19 i una investigació addicional fora del conjunt de publicacions. La investigació té com a objectiu general pro-porcionar informació a través d'estimacions alternatives. Per a això s'han utilitzat diverses metodologies, entre elles els models matemàtics de predicció epidemiològica, el Millor Ajust de Valors Relacionats (BARV), les anàlisis de diferents enquestes i la metodologia bibliomètrica, aprofitant o oferint opcions alternatives als mètodes bayesians més comple-xos, les simulacions de Montecarlo o les cadenes de Markov, tot i que algunes dades obtin-gudes es recolzen parcialment en aquestes metodologies. Cada article aborda un tema essen-cial relacionat amb la pandèmia COVID-19. La primera publicació se centra en les dades epidemiològiques bàsiques. Es refereix al pri-mer brot de COVID-19, calculant la seua durada, incidència, prevalença, taxa de defuncions sobre infectats (IFR) i taxa de defuncions sobre casos (confirmats) (CFR). Com a dada des-tacada d'aquest treball, es va preveure que la seroprevalença era massa baixa perquè la im-munitat de ramat exercirà algun paper. Tot i que el valor obtingut va ser aproximadament un 2% inferior al demostrat posteriorment en un estudi poblacional (Institut Carles III), la conclusió sobre la immunitat de ramat no va canviar, i els resultats van confirmar la idoneï-tat de l'enfocament. La segona publicació es va centrar en les qüestions legals i les notícies falses, analitzant la reticència de la població a vacunar-se, l'impacte de les falses notícies en aquests comporta-ments, les possibilitats legals de fer obligatòria la vacuna i les possibles accions contra els professionals de la salut que publiquen notícies falses. La principal conclusió va ser que, tot i que es podria trobar una via legal per l'obligatorietat de la vacunació, i per la persecució governamental de les notícies falses, l'opinió ciutadana sembla preferir que l'administració no prenga la iniciativa, per la qual cosa es recomana promoure i fomentar la conscienciació ciutadana. La tercera publicació va presentar un model matemàtic simplificat per a l'estimació del cost-efectivitat de la vacuna contra la COVID-19. S'actualitzen les dades de dues dates per a l'estimació dels costos directes per al sistema sanitari deguts a la COVID-19, computant el cost per ciutadà i per Producte Interior Brut (PIB), així com el cost-efectivitat de la vacuna. La va estimar raó de cost-efectivitat incremental (RCEI) per dues dosis per persona a un cost de 30 euros cada dosi (inclosa l'administració). Assumint al 70% d'efectivitat i amb el 70% de la població vacunada va resultar ser de 5.132 euros (4.926 - 5.276) per any de vida ajustat a qualitat (AVAQ) (a 17 de febrer de 2021). Una xifra que descendeix cada dia de pandèmia activa. Es va afegir una investigació addicional, no inclosa en el conjunt d'articles, centrada en els recursos humans i l'educació. Es van analitzar els temes que preocupen al personal de pri-mera línia, és a dir, a la infermeria, i com la pandèmia ha afectat les seues publicacions cien-tífiques, com a índex dels canvis en el clima laboral que pateix aquest col·lectiu. Mitjançant un estudi bibliomètric comparatiu entre les publicacions de 2019 i 2020, es va analitzar el canvi de temes i camps com a reflex de l'impacte del COVID-19 en el personal d'infermeria. Així es va comprovar que en els àmbits d'infermeria d'atenció especialitzada, i sobretot en atenció primària, els principals problemes detectat / [EN] The SARS-CoV-2 Coronavirus outbreak has posed a challenge to the economy, social life, and health services. Just when information was most needed for economic planning, moni-toring, and reporting services were unable, despite extraordinary efforts to provide con-sistent data, as government agencies themselves acknowledged. This thesis includes three articles published during the COVID-19 outbreaks and additional research outside the publication set. The overall aim of the research is to provide infor-mation through alternative estimates. Several methodologies have been used, including mathematical models for epidemiological prediction, Best Adjustment of Related Values (BARV), analyses of different surveys and bibliometric methodology, taking advantage of or offering an alternative to, more complex options such as Bayesian methods, Monte Carlo simulations or Markov chains, although some data obtained are partially supported by these methodologies. Each article addresses a key issue related to the COVID-19 pandemic. The first publication focuses on basic epidemiological data. It refers to the first outbreak of COVID-19, estimating its duration, incidence, prevalence, Infection Fatality Rate (IFR) and Case Fatality Rate (CFR). As a highlight of this work, the seroprevalence was anticipated to be too low for herd immunity to play a role. Although the value obtained was approximate-ly 2% lower than that subsequently demonstrated by a population-based study (Instituto Carlos III), the conclusion on herd immunity remained unchanged, and the results con-firmed the appropriateness of the approach. The second publication focuses on legal issues and fake news, analysing reluctance to be vaccinated in the population, the impact of fake news on these behaviours, the legal possi-bilities of making vaccination mandatory, and possible actions against health professionals who publish fake news. The main conclusion was that, although a legal avenue could be found for mandatory vaccination and for governmental prosecution of fake news, public opinion seems to prefer that the authorities do not take the initiative, therefore it recom-mends promoting and encouraging public awareness. The third publication presented a simplified mathematical model for estimating the cost-effectiveness of the COVID-19 vaccine. Data from two dates were obtained for the estimation of the direct costs to the health system due to COVID-19, computing the cost per citizen and per Gross Domestic Product (GDP), as well as the cost-effectiveness of the vaccine. The estimated incremental cost-effectiveness ratio (ICER) was calculated for two doses per person at a cost of 30 euros per dose (including administration). Assuming 70% effectiveness and with 70% of the population vaccinated, it was found to be 5,132 euros (4,926 - 5,276) per quality-adjusted life year (QALY) gained (as of 17 February 2021). The figure decreases with each day of the active pandemic. Additional research not included in the set of articles focuses on human resources and education. It analyses the concerns of frontline staff, i.e., nurses, and how the pandemic has affected their scientific publications, as an index of the changes in the work climate experienced by this group. Through a comparative bibliometric study of publications in 2019 and 2020, the change in topics and fields was analysed, as a reflection of the impact of COVID-19 on nursing staff. It was found that in the fields of specialised care nursing and above all in primary care, the main problems detected are those related to protective measures and psychological factors, while the publications of nursing staff in nursing homes showed an increase in topics related to management and organisation. Finally, some aspects of the implementation of telecommuting and distance learning have been reviewed. Some of the boosts in this field resulting from the pandemic could be very useful and remain in the future, such as the incorporation of telewo / Marco Franco, JE. (2021). What have we learned from the economic impact of the Covid-19 outbreak? Critical analysis of economic factors and recommendations for the future [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/174883 / TESIS / Compendio

This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure over time. Changes made to the Income Tax Act, illustrating the effect of qualifying medical expenses on the income of persons with disabilities in terms of the Income Tax Act, are described. Certain provisions of the Income Tax Act, as well as other legislation dealing with persons with disabilities, were analysed. Furthermore, the research shows the effect of moderate to severe limitations on a person’s ability to claim qualifying medical expenses. In particular, the change over from the medical tax deduction system (section 18 of the Income Tax Act) to the medical tax rebate system (sections 6A and 6B of the Income Tax Act) to redress the inequality between high income and low income earners, was analysed. Case studies were used to illustrate that the medical tax deduction system (section 18 of the Income Tax Act) favoured high income earners over low income earners. Finally, the change over from the medical tax deductions (section 18 of the Income Tax Act) system to the current system of medical tax rebates (sections 6A and 6B of the Income Tax Act) was analysed. Except for a very small group of taxpayers, the medical tax rebate system (sections 6A and 6B of the Income Tax Act) was found to be financially more favourable to all taxpayers. / Taxation / M. Compt. (Taxation)

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The present study examined the relationships between COVID-related stress, mental health and professional burnout in the infant and early child mental health (IECMH) workforce and examined reflective supervision and consultation (RSC) as a potential protective factor in the context of COVID-related stress. Participants included 123 adults (n = 121 female, modal age range 30-39 years) in the TN IECMH workforce (mean years of experience = 13.6 years) surveyed in June/July 2020. Sector representation was quite varied (home visiting, childcare, child welfare, early intervention). Results indicated the majority (63%) of the sample was caring for someone else (e.g., child or elderly person) while working at home, 46% of the sample had depression symptoms (18% in the moderate-severe range), and 75% of the sample had anxiety symptoms (33% in the moderate-severe range). Higher COVID stress was associated with higher internalizing symptoms and burnout levels and this relationship was mediated by self-care behaviors such that the more COVID stress one reported, the fewer self-care behaviors they engaged in, and the higher the risk for internalizing and burnout. Finally, the pathway from COVID stress to self-care behaviors was moderated by RSC. IECMH professionals who received less than 1 year (or no experience) of RSC showed a significant decrease in self-care behaviors during times of low, average and high levels of COVID stress compared to those who received 1 year or more of RSC. Implications for both policy and practice will be discussed.