Esta dissertação tem como objetivo principal analisar o cabimento, no direito processual brasileiro, de uma distribuição dinâmica das regras do ônus da prova. Na primeira parte, são analisados o conceito, o objeto e a finalidade da prova, com apontamento da distinção entre fontes e meios. Após, são estudados o conceito de ônus da prova e sua distinção da obrigação, dando ênfase aos seus aspectos objetivo e subjetivo e às principais teorias, antigas e modernas, que tratam dos critérios para a distribuição do ônus da prova. Estudou-se, em seguida, os principais fenômenos relacionados ao ônus da prova, quais sejam a distribuição, cuja regra geral está no art. 333 do CPC, e a redistribuição como gênero, tendo com espécies a redistribuição strictu sensu, cabível em casos de probatio diabolica e em excepcionais casos em que a prova se apresenta difícil por fatores externos ao processo, e a inversão, cujo exemplo, no direito pátrio, é o art. 6o, inc. VIII, do CDC. Na segunda parte do trabalho, são apresentadas duas novas teorias sobre a distribuição do ônus da prova: a visão solidarista do ônus da prova e a teoria dinâmica dos ônus probatórios. Por fim, ante a necessidade de flexibilização das atuais regras gerais de distribuição do ônus da prova e, ao mesmo tempo, controle do excessivo subjetivismo judicial, analisa-se o cabimento da aplicação da teoria dinâmica no direito brasileiro, apontando-se os parâmetros para a decisão judicial que a aplique. Do estudo, concluiu-se que o direito processual brasileiro admite a aplicação da teoria dinâmica dos ônus probatórios em face da incidência do princípio da igualdade, dos poderes instrutórios do juiz e do dever de lealdade, boa-fé e colaboração das partes. Concluiuse, ainda, que embora possa acontecer em momento diverso, o momento mais oportuno para a ocorrência da redistribuição do ônus da prova é a audiência preliminar, não podendo se verificar, em nenhuma hipótese, surpresa às partes, sob pena de ferimento ao princípio do contraditório. Quanto à decisão judicial que aplica a teoria dinâmica, deve esta levar em conta que tal aplicação é de caráter excepcionalíssimo, devendo ser bem fundamentada. / This study has the purpose of analyzing a dynamic employment of the burden of proof in the Brazilian Procedural Law. In the first part of this study, the concept and object and the evidence are analyzed through distinguishing sources and ways. Afterwards, the concept of burden of proof and its difference from obligation are studied based on subjective and objective aspects of dominant old and modern theories. We also examined the main phenomena relating to the burden of proof in general presented on the art. 333 Brazilian Procedural Code, the presentation of the burden of proof strict sensu in case of probatio diabolica and the shifting of burden of proof based on the art. 6, inc.VII, Brazilian Consumption Code. In the second part of the study, two theories related to the shifting of the burden of proof are presented. Based on those two theories, we came to the conclusion that a more dynamic way of applying the general rules for shifting the burden of proof and excessive control of judicial subjectivism is necessary to reach fairness. Finally, we concluded that the Brazilian Procedural Law allows the application of the dynamic theory of burden of proof based on the principle of equity, discretion, loyalty, good faith and the collaboration of the parties. Besides, the best moment to submit some evidence for the shifting of the burden of proof is over the course of a hearing. The decision shall be based on legal matters, facts and principles due to the fact that the dynamic theory to analyze evidence in case of shifting the burden of proof is used in special cases.

Background: Tuberculosis (TB) remains a salient public health issue along the U.S./Mexico border. This study seeks to identify the social and structural factors, which are associated with TB disease burden in the binational geographic region. Identification of barriers of treatment completion provides the necessary framework for developing evidence-based interventions that are culturally relevant and context specific for the U.S./Mexico border region. Methods: Retrospective study of data extracted from medical charts (n = 439) from Yuma County Health Department (YCHD) (n = 160) and Centro de Salud San Luis Rio Colorado (n = 279). Patients currently accessing TB treatment at either facility were excluded from the study. Chi-square, unadjusted odds ratios, and logistic regression were utilized to identify characteristics associated with successful TB treatment in this population. Findings: The study population was predominantly male (n = 327). Females were more likely to complete TB treatment (OR = 3.71). The absence of drug use and/or the absence of an HIV positive diagnosis were found to be predictors of TB treatment completion across both clinical sites. Forty-four percent (43.59%) (n = 85) TB patients treated at CDS San Luis did not complete treatment versus 40.35% (n = 49) of TB patients who did not complete treatment at YCHD. Moving from the area or being deported was the highest category (20.78%) for incomplete TB treatment in the population (n = 64) across both clinical sites.

Since Namibia’s independence in 1990, various changes were introduced to the Namibian Income Tax Act. None of these changes were specifically targeting small and medium enterprises although the majority of entities in Namibia can be classified as small and medium enterprises. Recognising the contribution made by small and medium enterprises, Government recently indicated that tax reform for small and medium enterprises should be treated as a priority. Differentiated tax treatment is applied in the United Kingdom and South Africa and aims to reduce the tax burden. Although previous studies have been carried out on differentiated tax treatment for small and medium enterprises, none of these studies were done from a Namibian perspective. The aim of this study is to analyse literature on taxation for small and medium enterprises in the United Kingdom and South Africa to recognize the advantages and disadvantages of tax policies aimed at the small and medium enterprises sector. The study also compared tax policies for small and medium enterprises in the United Kingdom and South Africa to recommend possible implementation for the Namibian tax system. Namibia should learn from these countries and apply the best practices. The study reached the conclusion that tax reform in Namibia for the small and medium enterprises sector is desperately needed and recommends that tax policies aiming at reducing the tax compliance burden should receive preference over those reducing the tax rate burden. This research may serve as the starting point for revised tax policies and legislation specifically aiming at small and medium enterprises. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

The world over it has been recognised that the small business sector plays an important, if not critical, role in the economic and social development of a country. This sector, however, states that complying with taxation regulations is a constraint on their growth, due to the costs they have to incur to become and remain tax compliant. The objective of this study is, therefore, to provide an overview of what has been researched to date in the area of tax compliance costs for small businesses in South Africa and to ensure that duplication of research efforts do not occur. In order to achieve this objective, the definition of ‘small business’ both from an economic as well as taxation perspective is necessary as certain grants and benefits are only available to small businesses. What exactly constitutes the compliance costs of taxation is the next area that requires attention. This has been a topic that has been explored and defined, broadly and specifically in many studies conducted around the world. Although there is still controversy regarding what exactly constitutes taxation compliance costs, there is one definition that is generally accepted amongst most researchers. This definition includes the costs incurred in respect of the taxpayer’s time on understanding the rules and applying them, the record-keeping costs, the payments made to professional advisors and incidental costs incurred by the small business. The methods and techniques used in quantifying these costs have also differed per country and per study, which makes comparisons between countries and even taxes in the same country very difficult. One of the costs of complying with the taxation regulations is the payment to tax practitioners. It is evident that tax practitioners are frequently used by small businesses both locally and internationally. The payment to these tax practitioners is usually incurred due to the fact that the small business owner neither has the time nor the expertise to deal with these matters. These tax practitioners are, therefore, a valuable commodity when it comes to obtaining research information into tax compliance costs for small businesses as they have first hand knowledge of these costs that the small businesses face. The use of these tax practitioners and the true facts about other tax compliance costs and their impact on small businesses in South Africa was established by reviewing the studies done on this matter in South Africa. From the studies reviewed, it was found that there has been some focus on small businesses and their tax compliance costs (with the assistance of tax practitioners in certain cases), but these are very limited. The most critical research that might still be required in the future is as follows: <ul> <li>1. Definition of ‘small business’ – including ‘formal’ and ‘informal’ small businesses</li> <li>2. Definition of ‘tax compliance costs’</li> <li>3. Survey of tax practitioners to identify the principle time and cost burdens on ‘formal’ small businesses associated with preparing and filing tax returns for the most common business taxes, the procedures for paying taxes, and going through tax inspections or audits, including fines and other tax-related payments etc.</li> <li>4. Survey of ‘formal’ small businesses, per sector, to establish their actual compliance costs per tax and per function underlying each tax (for example: registration, payment etc).</li> <li>5. Survey of the ‘informal’ small business sector to establish their perceptions about taxation and the costs involved in becoming compliant</li> </ul> It is hoped that these studies will be conducted on a national basis to ensure that government is presented with representative empirical evidence in order for it to be properly informed to make the necessary changes to assist small businesses with their tax compliance burden. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

Hematopoietic stem cell transplant (HSCT) is a demanding cancer treatment for HSCT recipients and their caregivers. The thesis objectives were to (a) critically review the literature evaluating the psychosocial impact of being a caregiver to a HSCT patient; (b) evaluate a conceptual framework to examine the individual and dyadic experience of HSCT patients and their caregivers; and (c) gain a better understanding of how couples navigate the HSCT. Study 1 was a comprehensive literature review that demonstrated that caregiver distress is highest pre-HSCT and predictors of caregiver distress include female gender, elevated subjective burden, and higher patient symptom distress. This study also highlighted the need for theoretically driven research that examines reciprocal relationships between HSCT dyads. Study 2 proposed a conceptual model based on equity theory to examine the individual and dyadic experience of HSCT dyads that includes feelings of inequity, patient self-perceived burden (SPB), caregiver burden and distress. A cohort study with 72 HSCT patient-spousal caregiver dyads was conducted pre-HSCT. Questionnaire data was subjected to path analysis. Consistent with the model, pre-HSCT caregiver burden mediated the relationship between caregiver underbenefit and caregiver distress. Patient overbenefit was related to patient SPB, patient distress, and caregiver burden. Overall, the theoretical framework appeared to describe patient and caregivers individual experience of distress pre-HSCT, but did not as clearly encompass the dyadic experience of distress. Study 3 was a qualitative study of patient-caregiver dyads to gain insight on how some successfully navigate, whereas others have difficulties. One year post-HSCT five patient-caregiver dyads were interviewed separately (N =10). Five themes emerged. While all couples adopted patient and caregiver roles, four demonstrated effective adaptation whereas one couple experienced difficulties. Ongoing physical limitations, lack of mutual empathy and relational awareness, limited social support, and poor communication were associated with difficulty adjusting to the HSCT. This thesis provides a greater appreciation of the psychosocial challenges the patients and caregivers are experiencing and highlights that the experience of HSCT recipients and caregivers is unique and intertwined. Importantly, this thesis identifies current knowledge gaps in care of HSCT dyad, discusses its clinical implications and suggests avenues for future research.

This work deal with construction of personal and corporate income tax. It characterizes the tax burden and its measuring methods.

This thesis investigated the longitudinal role of defeat and entrapment in populations where these factors were expected to be particularly relevant (a sample of individuals from areas of socioeconomic deprivation and a sample of formal caregivers). The thesis then considered whether defeat and entrapment influenced reward sensitivity on a gambling task and lastly, designed a short scale measuring defeat and entrapment suitable for use in clinical populations. The research incorporated a review of the literature, two longitudinal studies, a behavioural study and the development of a scale. The literature review presented in Chapter 1 provided evidence of a well-established link between defeat, entrapment and poor mental health, suggesting that defeat and entrapment may act as a transdiagnostic process; contributing to the development and maintenance of a range of mental disorders. However, the review also demonstrated that defeat and entrapment relate to the same experiences, suggesting that logically these constructs may equally co-occur, although the structure of the constructs is currently debated. The studies presented in Chapters 3 and 4 demonstrated that perceptions of defeat and entrapment predicted poor mental health (depression and anxiety, and depression and caregiver burden) at a second time point, 12 months later. These chapters presented the first longitudinal evidence for samples recruited from the general population and occupational settings. Furthermore, these chapters provided evidence that the relationship between defeat, entrapment and poor mental health operates in a bidirectional way within a sample recruited from community settings, but a linear way within a sample of formal caregivers, suggesting that further research is needed to confirm the direction of this relationship. The research presented in Chapter 5 found a non-significant relationship between defeat and entrapment and reward sensitivity among a sample of undergraduate students. This may have arisen due to the generally low levels of defeat and entrapment within the sample despite highly varied performance on the task. Replication of this research within a sample where a wider range of defeat and entrapment experiences would be expected might be beneficial. Additionally, this thesis aimed to confirm the factor structure of defeat and entrapment amongst various populations. Exploratory and confirmatory factor analysis demonstrated that defeat and entrapment are best conceptualised as a single psychological construct (Chapters 3 and 6), supporting one-factor theories of defeat and entrapment (e.g. Taylor et al., 2011a). During the course of conducting research for this thesis, it became apparent that the length of existing scales used to measure defeat and entrapment were not suitable for use with clinical populations. Despite evidence that defeat and entrapment may reduce symptoms of mental health problems, their measurement has not yet translated to clinical practice. Although several reasons underlie this, a lack of short measurement tool is a major factor. To address this, an eight-item scale was developed, which demonstrated good psychometric properties across four samples from clinical and non-clinical settings. The current research was supported by a discussion of the clinical implications of the work, specifically identifying how defeat and entrapment could be implemented within therapeutic interventions for mental health problems. The current thesis represents a significant contribution to original research considering defeat and entrapment as predictors of mental health problems. The thesis presents the first longitudinal evidence that defeat and entrapment impact on mental health problems for individuals recruited from community and occupational settings and first application of defeat and entrapment to a behavioural task. Through development of a short scale, the thesis also presents a potential avenue to increase the measurement of defeat and entrapment in clinical settings.

L’objectif du travail de thèse était d’estimer la morbidité attribuable aux infections d’origine alimentaire en France métropolitaine pour la période 2008 à 2013.Le nombre annuel de cas symptomatiques et de cas hospitalisés ont été estimés pour 21 agents pathogènes (10 bactéries, 3 virus et 8 parasites).La morbidité attribuable aux maladies infectieuse d’origine alimentaire reste élevée en France avec 1 à 2,5 millions de cas survenant chaque année. Parmi celles-ci 14 000 à 21 000 font l’objet d’une hospitalisation.Nous montrons en particulier, comme dans bon nombre de pays développés, que les infections à Norovirus, Campylobacter spp. et Salmonella spp. représentent la majorité des cas et des hospitalisations d’origine alimentaire.Nous estimons pour la première fois la morbidité d’origine alimentaire attribuable au Virus de l’Hépatite E. Celle-ci est considérable, avec environ 50 000 cas, dont 500 cas hospitalisés annuellement.Pour chacun des agents toutes les sources de données potentielles ont été exploitées. Leur nombre et leur qualité sont variables et impactent les estimations présentées dans ce travail.Nos estimations sont essentielles pour l’ensemble des acteurs intervenant dans le domaine de la sécurité sanitaire. Elles permettront la réalisation d’autres travaux, intégrant l’impact sur la qualité de vie et l’impact économique. / The objective of this work was to produce population-based estimates of the burden of foodborne infections in France for the 2008-2013 period.Number if illnesses and hospitalisations were estimated for 21 pathogens (10 bacteria, 3 viruses and 8 parasites).The burden of foodborne infections remains substantial with 1 to 2,5 million of cases and 14000 to 21000 hospitalisations occurring each year. As in other industrialized countries Norovirus, Campylobacter spp. and Salmonella spp. are the leading pathogens and account for the majority of cases and hospitalisations.We estimate for the first time the foodborne burden related to Hepatitis E Virus (HEV). HEV appears to be one of the key pathogens in France, with annually around 50 000 foodborne cases and 500 hospitalisations.Our estimates cannot be compared with prior crude estimates in France to assess illness trends as different methodologies were used. These results are useful to food safety policymakers for the prevention and control of foodborne pathogens. They can inform education campaigns for consumers and provide information for additional research including health states and cost estimates.

This dissertation investigates the manner in which facts are proven with specific emphasis on the role which the concept of ‘probabilities’ plays in achieving the ‘burden of proof. It is illustrated that the concept of ‘probabilities’ plays a central role throughout the process of determining the accountability of a litigant, including fact-finding during the evaluation of the adduced evidence and the application of the burden of proof. This study distinguishes between the findings of individual facts, as opposed to the finding of whether the case of a party, as reflected by the cumulative effect of the individually proven facts, has been proven. It is submitted that, despite traditionally perceived views, the concept of ‘probabilities’ is applied in exactly the same manner to both these aspects of a legal dispute, the only variable being the degree of probabilities as determined by a specific stage and nature of the litigation. The research focuses on both criminal and civil cases. The dissertation is based on current South African practices as reflected in judgments in different law reports and, to some extent, on English and American legal practices. Copyright / Dissertation (LLM)--University of Pretoria, 2007. / Procedural Law / unrestricted

In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. In order to achieve this objective, it was essential to define, on the basis of a literature review, the construct of the imposed tax burden and the construct of the perceived tax burden. These definitions of the imposed and perceived tax burden, formulated on the basis of the literature, then served as a theoretical foundation for the development of the conceptual framework. The theoretical constructs underpinning the imposed tax burden were used to formulate a classification framework that provides criteria for classifying government imposts used by the South African government as sources of revenue to fund the public sector, according to their inherent characteristics, irrespective of the label given to a particular impost by the government. The results of this classification of government imposts in South Africa, combined with the theoretical constructs of the perceived tax burden derived from the literature, were used to formulate a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. The conceptual framework was then applied in a real-life context, using multiple households as case studies. The purpose of the case study research was to assess the validity of the theoretical constructs underpinning the conceptual framework in a real-life environment. The validity of these theoretical constructs was confirmed by the results of the data analysis in this study. Therefore, this study proposes a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden. / Thesis (PhD)--University of Pretoria, 2012. / Taxation / unrestricted