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The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances", as interpreted by the judiciary, and lists the factors and defences that a taxpayer may plead to justify a remission of penalties, both in the case of an intention by the taxpayer to evade tax and in cases where the taxpayer is merely in default of section 76(1). / Accounting / MCOM (Accounting)

Electrical energy is a very important part of our society. Every household needs electrical energy for its daily routine, every company needs it for its production, our entire society can not do without electrical energy, it is literally the spine, the alpha and omega of everything. Modern products, such as mobile phones, storage media, computer sets, but also light, all of this is possible thanks to electrical energy, which is an integral part of life and no one can imagine a life without it anymore. Electrical energy is very important for the operation of a country, it is integrated in critical infrastructure and an electrical power blackout will endanger everything across our society. It is for this reason that society should learn to use electricity sparingly, and it also should ready itself for the possibility of a blackout coming at any moment, hitting anyone. The topic of this thesis is electrical energy. The thesis explores the question whether the Police of the Czech Republic is capable of an appropriate response in the event of a blackout in the wider area (ORP) of České Budějovice and whether the readiness for such an event is high. The goal of the work is the creation of a safety study on possible risks in the wider area (ORP) of České Budějovice. The research question of the thesis has been articulated as "In what manner will the wider area (ORP) of České Budějovice be secured in the event of a electrical power blackout?" In its theoretical part, the thesis discusses crisis control in general, the terms Crisis Situation, Regional Crisis Plan, Crisis Command are explained, components of the integrated rescue services (IZS) and their main activities are listed, the definition of responsibilities of the hetman and the scope of his authority within the IZS, his conduct during threat periods, the explanation of terms such as infrastructure and critical infrastructure. The current legislature in all the mentioned fields is listed here. The next part deals with electrical energy, how it is created, what types of power plants produce electricity, electric power transmission and distribution networks, what companies produce and distribute electrical energy, the activity of the Ministry of Industry and Trade, regulatory authority and state energy inspection activities, the activity of energy producers in the event of an electrical power failure during a crisis threat period or when a crisis situation arises, the activity of electrical energy operators when a crises situation arises, the activity territorial administration authorities during crisis situation threat periods and when crises arise. The practical part of the thesis discusses police procedures in extraordinary events, the number of district departments in the wider area (ORP) of České Budějovice, approximate numbers of police officers in the district departments, the definition of basic procedures within Police Law. The research part of the thesis focuses on the wider area (ORP) of České Budějovice, which contains various companies, selected for this thesis, which are compared using multiple-criteria assessment, with regards to possible safety risks in the extraordinary event of an electrical power blackout. The next point of the research was the approaching of experts from the ranks of the Police of the Czech Republic, Regional Section České Budějovice, who were then asked about police readiness, police material supplies, possible reinforcements which could secure buildings in the wider area (ORP) of České Budějovice, in the event of an electrical power blackout. The conclusion of this thesis focuses on the research question, which was to the effect of "Safety Study for the Event of an Electrical Power Blackout on the Wider Area Municipality of České Budějovice".

Electromagnetic processes induced by electron scattering off few-nucleon systems are theoretically investigated in the non-relativistic formalism. Non-relativistic one-body nuclear current operators are used with a parametrization of nucleon electromagnetic form factors based on recent experimental nucleon scattering data. Electromagnetic form factors of three-nucleon and four-nucleon systems are calculated from elastic electron-nucleus scattering information. Nuclear response functions used in the determination of differential cross sections for inclusive and exclusive quasi-elastic electron-nucleon scattering from the 4He nucleus are also calculated. Final-state interactions in the quasi-elastic nucleon knockout process are explicitly taken into account using the Glauber approximation. The sensitivity of the response functions to the final-state interactions is investigated. The Antisymmetrized Molecular Dynamics approach with angular momentum and parity projection is employed to construct ground state wave functions for the nuclei. A reduced form of the realistic Argonne V18 nucleon-nucleon potential is used to describe nuclear Hamiltonian. A convenient numerical technique of approximating expectation values of nuclear Hamiltonian operators is employed. The constructed wave functions are used to calculate ground-state energies, root-mean-square radii and magnetic dipole moments of selected light nuclei. The theoretical predictions of the nuclear properties for the selected nuclei give a satisfactory description of experimental values. The Glauber approximation is combined with the Antisymmetrized Molecular Dynamics to generate wave functions for scattering states in quasi-elastic scattering processes. The wave functions are then used to study proton knockout reactions in the 4He nucleus. The theoretical predictions of the model reproduce experimental observation quite well. / Physics / Ph D. (Physics)

The issue of the vertical /or horizontal operation of the Bill of Rights (chapter 3) is a controversial one. The interim constitution deals with this controversy in a subtle way by avoiding direct horizontal operation of Chapter 3. Instead, it provides for the so-called 'seepage to horizontal relationships' in terms of section35{3). This apparently was a political compromise between the pro-vertical only and the pro-horizontal groups. The human rights history of this country justifies a Bill of Rights that would have both vertical and horizontal operation. However, in section 35 (3) there is potential for the values enshrined in the constitution and Chapter 3, and the spirit hereof, to permeate and filter through the entire legal system in all it's applications. It would seem, however, as demonstrated by the decision in De Klerk v Du Plessis, that the extent to which this filtering process will benefit individuals in their private relations, will depend on the interpretation given to section 35 (3) by the courts. If courts, as it happend in De Klerk's case fail to realise the full import of section 35 ( 3) aspects of the existing law which are unjust could remain and the process of creating a just, open and democratic society will be hampered. / Constitutional, International and Indigenous Law / LL.M.

Text in Afrikaans / Die verweer van nie-patologiese ontoerekeningsvatbaarheid in die Suid-Afrikaanse strafreg word bespreek. Hierdie verweer is van onlangse oorsprong en verskil van die verwere van ontoerekeningsvatbaarheid as gevolg van jeugdigheid en geestesongesteldheid soos in artikel 78(1) van die Strafproseswet 51 van 1977 uiteengesit word. Die verweer van nie-patologiese ontoerekeningsvatbaarheid dek gevalle waar dit deur faktore soos emosionele spanning veroorsaak is. Hierdie verweer staan ook as die algemene ontoerekeningsvatbaarheidsverweer bekend. In 'n aantal beslissings, soos onder andere, S v Arnold 1985 (3) SA 256 (C); S v Campher 1987 (1) SA 940 (A) en S v Chretien 1981 (1) SA 1097 (A), word die gevolgtrekking gemaak dat die verweer van nie-patologiese ontoerekeningsvatbaarheid wei in die Suid-Afrikaanse strafreg bestaansreg het. Ten einde met 'n verweer van nie-patologiese ontoerekeningsvatbaarheid te slaag, is die blote ipse dixit van die beskuldigde onvoldoende. 'n Behoorlike grondslag vir die verweer moet gele word. Die bewyslas in die geval van 'n verweer van nie-patologiese ontoerekeningsvatbaarheid word bespreek. / The defence of non-pathological criminal incapacity in the South African criminal law is discussed. It is a relatively new defence and should be distinguished from the defences such as youth and mental illness set out in section 78(1) of the Criminal Procedure Act 51 of 1977. This defence covers cases in which criminal capacity is excluded by factors such as intoxication and emotional stress. It is also known as a general defence of criminal incapacity. In a number of cases, inter alia in S v Arnold 1985(3) SA 256 (C); S v Campher 1987 (1) SA 940 (A) and S v Chretien 1981 (1) SA 1 097 (A) the conclusion is reached that the defence, non-pathological criminal incapacity, does have a right of existence in the South African criminal law. In order to successfully raise the defence on non-pathological criminal incapacity, the mere ipse dixit of the accused is insufficient. A proper foundation for the defence must be laid. The onus of proof is discussed. / Criminal and Procedural Law / LL. M.

Cette thèse s’intéresse à l’étude la corrosion des armatures du béton armé à la fois sur les conditions de son initiation et de sa propagation mais également sur ses conséquences à long terme sur le fonctionnement en service des ouvrages.Le démarrage d’une étude à long terme sur les conditions de l’initiation et de la propagation de la corrosion en ambiance saline est présenté et les premiers résultats confirment l’initiation précoce de la corrosion mais montrent que l’influence des fissures sur la propagation dépend des conditions de leur exposition et de l’enrobage.Une étude a été réalisée sur la carbonatation en présences de fissures et sur ses conséquences sur l’initiation et la propagation de la corrosion. Des échantillons annulaires de mortier renforcé par une armature HA ont été fissurés. Les résultats ont montrés que quelque soit l’ouverture des fissures mécaniques, il y a une carbonatation des lèvres de la fissure et de l’interface acier-béton. Après exposition à des cycles d’humidification séchage, la corrosion se développe tout le long de l’armature mais avec une épaisseur plus importante en sous-face de l’armature ou la qualité de l’interface est moins bonne. Les résultats montrent que les fissures de corrosion induites par le développement de la couche de rouille prennent naissance à partir des micro-fissures dues à l’endommagement mécanique. Ce résultat est cohérent avec le développement des fissures de corrosion observées dans la partie sur l’initiation et la propagation de la corrosion en ambiance saline.Une autre partie de la thèse est consacrée à l’étude des propriétés mécaniques résiduelles de poutres en béton armé corrodées par 26 à 28 années de conservation majoritairement sous charge de flexion en ambiance saline.On s’intéresse d’abord au comportement en traction simple des aciers corrodés. La corrosion induite par les chlorures conduit à des piqûres de géométries très diverses qui rendent difficile l’évaluation de la section résiduelle d’acier. Cependant, il apparait que la contrainte effective de plasticité est peu affectée, la contrainte ultime est légèrement augmentée significative d’un écrouissage plus important après corrosion et surtout l’élongation à rupture est drastiquement réduite par la présence des piqures de corrosion.L’effet de la corrosion des armatures sur le comportement en flexion est ensuite étudié. La corrosion se traduit par un changement du mode de rupture, de l’écrasement du béton comprimé après une phase de plastification des aciers à la rupture fragile et brutale des armatures tendues après corrosion. La diminution de la capacité portante est proportionnelle à la perte de section d’acier dans les sections les plus sollicitées. La perte de ductilité ou diminution de la flèche à rupture des poutres en béton armé est très importante et pourrait remettre ne cause la sécurité dans le fonctionnement des éléments corrodés.L’effet de la corrosion sur la résistance à l’effort tranchant est ensuite étudié. Pour ce faire des éléments courts (poutres épaisses) sont testés en flexion simple. Les résultats montrent que la corrosion peut conduire à des changements de fonctionnement mécanique mais que la résistance vis-à-vis de l’effort tranchant est globalement peu affectée par la corrosion des armatures longitudinales ou des cadres d’effort tranchant. La complexité des phénomènes mis en jeu sur des éléments courts et l’importance des bielles de béton comprimées dans les effets d’arc peuvent expliquer ces résultats. Par ailleurs, la capacité d’ancrage des armatures droites corrodées apparait très largement supérieure à celle attendue compte tenu de la présence des fissures de corrosion et des prévisions issues de la littérature. Le confinement dû à l’appui et le fait que la corrosion naturelle n’affecte pas tout le périmètre des barres d’armatures peuvent expliquer ces résultats surprenants / This thesis aims to study the reinforcement corrosion embedded in reinforced concrete structures on both initiation and propagation of corrosion and its long-term consequences on the service life of structures. Firstly, a long-term study on the conditions for the initiation and propagation of corrosion in saline environment is presented and the first results confirm the early initiation of corrosion, but shows that the influence of pre-cracks on the propagation of corrosion depends on their conditions of exposure and concrete cover thickness. A study was conducted in carbon dioxide condition with presence of cracks to examine its impact on the initiation and propagation of corrosion. The results showed that whatever the mechanical crack opening, the crack edge and the steel-concrete interface were carbonated. Carbonation of the steel-concrete interface is likely to be due to mechanical damage induced by loading and stress transfer from the steel to mortar when creating cracks. This damage is also caused by the presence of internal micro-cracks around the steel bar. Following exposure to wetting-drying cycles, corrosion develops throughout the reinforcement but with a greater thickness of rust layer on the underside of the reinforcement where the quality of the interface is weaker. The results showed that the corrosion cracking induced by the development of rust layer arises from internal micro-cracks due to mechanical damage. This result is consistent with the development of corrosion cracks observed previously in saline environment. Another part of the thesis is to study the residual mechanical properties of corroded reinforced concrete beams of 26-28 years exposed to a saline environment under bending load. The behavior of single tensile steel corroded extracted from these corroded beams is studied. It is very difficult to know the true stress of tensile steels corroded "naturally" in concrete contaminated by exposure to chlorides. Indeed, the corrosion induced by chlorides leads to create corrosion pits with various geometries that make it difficult to determine accurately the residual steel cross-section. However, it appears that the true yield stress is unaffected, the true ultimate stress is slightly increased by corrosion but the total elongation at failure is drastically reduced by the presence of pitting corrosion. The effect of reinforcement corrosion on flexural behavior is then studied. The corrosion resulted in a change in failure mode, from concrete crushing in compression after yielding of tensile steel to brittle failure of tension reinforcement. The decrease of the load bearing capacity is proportional to the loss of steel section in the mid-span section. The loss of ductility or decrease in deflection at failure of reinforced concrete beams is very important and could be the limiting factor for the service life of corroded RC structures. It appears that the change in ductility of corroded reinforced concrete beam is correlated with the change in ductility of the steel due to corrosion. The effect of corrosion on the shear behavior is then studied. To make this, the short-shear span beams (deep beams) were tested under three point bending until failure. The results showed that corrosion can lead to changes in mechanical behavior but load bearing capacity of deep beams is generally unaffected by corrosion of longitudinal reinforcement and stirrups. These results can be explained by a coupled behavior between arch action and beam action leading to change in load transfer mechanism and failure mode. In addition, the capacity of straight end anchorage of corroded reinforcement appears to be very much higher than expected despite the presence of corrosion cracks. Concrete confinement effect due to the end support reaction and the “natural” corrosion condition which do not lead to a homogeneous damage all around perimeter of re-bars may explain these surprising results

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Considerando uma nova realidade com o incremento do uso de perfis tubulares, este trabalho apresenta uma análise de ligações soldadas tipo T com perfis tubulares circulares (CHS) para a coluna e perfil I ou H para a viga com flexão no plano, efetuado com base nas normas EC3, CIDECT e a NBR 16239 comparando com o critério de deformação limite, proposto por Lu et al., através de um modelo em elementos finitos desenvolvido no programa Ansys versão 12.0. A não-linearidade geométrica foi introduzida no modelo através da Formulação de Lagrange Atualizado. Com base nos resultados numéricos avaliados foram traçadas curvas momento-rotação para cada modelo com o objetivo de obter o momento resistente de cada ligação bem como a classificação da ligação quanto a capacidade de rotação, a influência dos parâmetros geométricos em cada modelo e o modo de falha que controlará o dimensionamento da ligação. / Considering a new reality with the increased use of tubular profiles, this work presents an analysis of T welded connections with circular hollow sections (CHS) for the column profile and I or H for the beam subjected to in plane bending, this study was based on the EC3, CIDECT and the NBR 16239 standards and was also compared to the deformation limit criteria proposed by Lu et al.. The main aim was to develop through a finite element model in the Ansys program version 12.0. The geometric nonlinearity has been introduced into the model through a Updated Lagrangian Formulation. Based on the evaluated numerical results, moment-rotation curves were produced for each model in order to determine the moment resistance of each joint and their associated joint classification, rotation capacity, influence of the geometrical parameters for each model and the failure modes that will control the joint design.

Esta dissertação tem o propósito principal de fornecer evidências empíricas acerca dos fatores que influenciam as decisões dos gestores quanto ao prazo de divulgação das demonstrações contábeis anuais das companhias não financeiras listadas na BM&FBOVESPA. O prazo de divulgação, chamado defasagem, foi medido como o intervalo em dias entre o encerramento do exercício social e a data da primeira apresentação das Demonstrações Financeiras Padronizadas (DFPs). O foco da pesquisa foi a influência, sobre a defasagem, dos seguintes fatores não observáveis: monitoramento, complexidade contábil, governança corporativa, relatório de auditoria e performance. Com base na literatura revisada, foram formuladas proxies destinadas a captar os efeitos desses fatores. Para a consecução dos objetivos, foram estimados modelos econométricos por meio dos métodos: (i) Mínimos Quadrados Ordinários (MQO) com dados em corte transversal; (ii) MQO com dados agrupados (OLS pooled); e (iii) painel de dados. Os testes foram aplicados sobre um painel balanceado de dados, ou seja, 644 observações de 322 companhias, referentes aos exercícios 2010 e 2011. Os resultados das estimações revelaram que tendem a divulgar mais rapidamente suas demonstrações companhias: (i) com maior número de acionistas; (ii) com maior nível de endividamento; (iii) que aderiram a um entre os níveis diferenciados de governança corporativa da BM&FBOVESPA; (iv) que possuem maiores proporções de diretores independentes na composição da diretoria (board); e (v) que foram auditadas por uma entre as firmas de auditoria do grupo Big-4. Por outro lado, constatou-se que tendem a atrasar suas divulgações companhias que: (i) estão sujeitas à consolidação de balanços; (ii) tiveram suas demonstrações contábeis ressalvadas pelos auditores independentes; (iii) e que registraram resultados negativos (prejuízos). Adicionalmente, foram formuladas proxies para captar os efeitos das surpresas contidas nos resultados, uma delas tendo como base o benchmark para as expectativas do mercado, qual seja, a previsão dos analistas, no entanto, não foram constatados impactos das surpresas sobre o prazo de divulgação. Também não foram verificadas influências, sobre o timing, oriundas da proporção de investidores institucionais, da formação de blocos de controle, da regulação estatal, do nível de rentabilidade, do porte e tampouco da negociação de valores mobiliários em mercados estrangeiros. Os achados desta pesquisa podem contribuir não apenas para a literatura dedicada a essa linha de pesquisa, como também para investidores, analistas de mercado e reguladores. As nuances observadas para os exercícios analisados, que marcaram a adoção integral do padrão contábil alinhado às normas IFRS e a recuperação da economia brasileira em relação aos impactos da crise financeira mundial, permitiram relevantes constatações. Além disso, a relevância deste estudo é ampliada pelo ineditismo presente na aplicação de proxies ainda não utilizadas em ambiente nacional para explicar os prazos de divulgação.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O difundido uso de perfis estruturais tubulares, principalmente devido às vantagens associadas ao comportamento estrutural e estético, levou a uma intensa utilização nos países da Europa, Sudeste Asiático, América do Norte e na Austrália. Países como Canadá, Inglaterra, Alemanha e Holanda fazem uso intensivo dessas estruturas e contam com uma produção corrente, industrializada e contínua com alto grau de desenvolvimento tecnológico. O aumento da oferta deste tipo de perfis, aliado a recentes pesquisas nesta área, leva o Brasil a se inserir neste cenário mundial. Entretanto, as normas brasileiras que regem o dimensionamento destes perfis ainda não se encontram atualizadas, principalmente no que tange ao dimensionamento de ligações de perfis tubulares. Considerando esta perspectiva, este trabalho apresenta uma análise de ligações tipo K e T com perfis tubulares circulares (CHS). Propõe-se estabelecer um quadro comparativo entre as formulações analíticas de dimensionamento proposta pelo Eurocode 3 Parte 1.8, 2 edição do guia de projeto de ligações tubulares do CIDECT, projeto de norma brasileira PN 02.125.03-004 e critérios de deformação limite. Para cada um dos tipos de ligações analisadas, desenvolveu-se um modelo em elementos finitos no programa Ansys, calibrado e validado com resultados experimentais e numéricos existentes na literatura. As não-linearidades física e geométrica foram incorporadas aos modelos, a fim de se mobilizar totalmente a capacidade resistente da ligação. A não-linearidade do material foi considerada através do critério de plastificação de Von Mises através de uma lei constitutiva tensão versus deformação bilinear. A não-linearidade geométrica foi introduzida no modelo através da Formulação de Lagrange Atualizado considerando-se a previsão de grandes deformações de forma a permitir a redistribuição de carregamento na ligação após o escoamento inicial. Esta dissertação propõe ainda, a modelagem de uma treliça planar constituída de perfis tubulares, objetivando estabelecer uma comparação entre um nó isolado e um nó da treliça planar. / The widespread adoption of hollow section structures, mainly due to the advantages associated with the structural and aesthetic behavior, led to an intense use in the countries of Europe, Southeast Asia, North America and Australia. Countries like Canada, England, Germany and Holland use these structures intensively and have a current industrialized production with an associated high level of technological development. Increasing the supply of such profiles, combined with recent investigations in this area, leads the Brazil to enter in this world stage. However, the Brazilian standards that governing the design of these profiles are not yet updated, especially the tubular joints design. Given this perspective, this work presents an analysis of connections such as "K" and " T" with circular hollow sections. A comparison between the analytical design formulations proposed by Eurocode 3 Part 1.8, 2nd edition of the guide design of tubular joints of the CIDECT, Brazilian standard PN 02.125.03-004 and limit deformation criteria was performed. For each of the joints types analyzed, a finite element model was developed in ANSYS program, later to be calibrated and validated with experimental and numerical results present in literature. The models physical and geometrical non-linearities have been incorporated in the model to mobilize the joint full load capacity. The material nonlinearity was considered by Von Mises criteria through stress versus strain bilinear constitutive law. The geometric non-linearity was introduced in the model by Lagrange Updated Formulation considering the expected large deformation to allow redistribution of load in the joint after the initial yielding. This work also proposes the modeling of a planar truss made of circular hollow section structures to establish a comparison between a single joint and the response of joint as a part of a full scale truss structure.