Tax avoidance is a key international tax issue. Combating tax avoidance has been placed high on the agenda by the South African Revenue Service (SARS) and other tax authorities in the world. This research report will examine how the judgments of certain South African cases would have been different if the anti-avoidance provisions in sections 80A to 80L were applied instead of those in section 103(1).

A presente dissertação tem por objetivo demonstrar a efetividade das decisões proferidas pela Corte Interamericana de Direitos Humanos, órgão judicial do Sistema Interamericano de Direitos Humanos. Para tanto, parte da premissa de que é possível se compreender tal atributo por meio de dois enfoques principais: um em sentido estrito, suplantado no cumprimento das decisões proferidas pela Corte Interamericana por parte dos Estados condenados, e outro de caráter mais abrangente, embasado, lato sensu, no impacto que sua jurisprudência opera no direito interno dos Estados Partes da Convenção Americana sobre Direitos Humanos, e, igualmente, como corpus iuris capaz de determinar padrões internacionais. Nesse contexto, examina-se ainda acerca dos limites do compliance como critério único para se caracterizar a efetividade das decisões proferidas pelo Tribunal. Defende-se, assim, que as decisões da Corte produzem efeitos que não podem ser representados necessariamente por números, e tal afirmativa se apóia na perspectiva de que este impacto existe até mesmo quando suas decisões não são cumpridas, ou o são de forma parcial, haja vista que os Estados são constantemente chamados para esclarecer acerca do status de cumprimento das sentenças nos processos em que foram condenados, o que acaba por catalisar as movimentações sociais internas nestes países. / This dissertation aims to demonstrate the effectiveness of the decisions handed down by the Inter-American Court of Human Rights, the judicial body of the Inter-American Human Rights System. Therefore, it starts from the premise that it is possible to understand this attribute through two main approaches: one in a strict sense, supplanted by the compliance with the decisions taken by the Inter-American Court by the States convicted, and another, more embracing, grounded on the impact that its jurisprudence operates in the domestic law of the States Parties of the American Convention on Human Rights, and also as a corpus juris capable to determine international standards. In this context, it also examines about the limits of compliance as a unique criterion to characterize the effectiveness of the decisions of the Court. It is argued, on the other hand, that the Court\'s decisions produce effects that can not necessarily be represented by numbers, and this statement is based on the perspective that this impact exists even when their decisions are not complied, or are partially complied, since States are constantly called to clarify about the status of implementation of the judgments in the cases in which they were condemned, which turns out to catalyze the internal social movements in these countries.

No século IX, Agobardo, arcebispo de Lyon, criticou os juízos de Deus, principalmente os duelos judiciários, pronunciando que eles eram contrários à doutrina cristã. Boa parte da historiografia moderna considerou a obra do arcebispo como avançada para o seu tempo, associando indevidamente as críticas do prelado aos diagnósticos historiográficos que concebiam os ordálios e duelos como supersticiosos, bárbaros etc; qualificações essas que não foram utilizadas pelo arcebispo em sua crítica aos juízos de Deus. Em nossa dissertação, pretendemos, em um primeiro momento, demonstrar o lugar e a função dos ordálios e duelos no âmbito judiciário, a partir de exemplos da legislação franca. Defendemos que os juízos de Deus foram mecanismos utilizados de maneira excepcional e tinham a função de constituir uma decisão definitiva. A partir daí, buscamos evidenciar que muitas das considerações historiográficas sobre os escritos de Agobardo de Lyon contra os ordálios e duelos não precisaram os fundamentos da crítica do arcebispo, generalizando-a como se ela fosse uma guerra às superstições. Desse modo, nos concentramos na análise dos escritos do arcebispo, o Adversus legem Gundobadi e o De Divinis Sententiis contra Iudicium Dei, para destacar tanto os motivos de sua refutação aos ordálios e duelos, quanto a sua concepção de império e de sociedade cristã. / In the ninth century, Agobard, archbishop of Lyon, criticized the judgments of God, especially the judicial duels, pronouncing that they were contrary to the Christian doctrine. Most of the modern historiography considered the writings of the archbishop advanced for its time, associating unduly the prelates critics to the historiographical diagnostics that conceived the ordeals and duels as superstitious, barbaric etc; these qualifications that were not used by the archbishop in his criticism of judgments of God. In our thesis, at first, we intend to show the position and the function of ordeals and duels on the judicial sphere, through examples of frank legislation. We argue that the judgments of God were procedures used in a exceptional manner and had the function of constituting a final decision. From that point, we try to show that much of historiographical considerations on the writings of Agobard against the ordeals did not have perceive the grounds of Agobards criticism, generalizing it as if it were a war against the superstitious. Thus, we focus on the analysis of the works of the archbishop, the Adversus legem Gundobadi and the De Divinis Sententiis Contra Iudicium Dei, to highlight the reasons for his rebuttal to ordeals and duels as well his conception of empire and Christian society.

A presente dissertação teve como objeto o estudo do princípio da igualdade e das ações afirmativas. O objetivo específico foi o de investigar se nas decisões julgadas de 2001 a 2008 do Tribunal de Justiça do estado do Rio de Janeiro, o argumento racial foi mais utilizado que o argumento social. O recorte espacial se deu em função de esse estado ser o único a instituir reserva de vagas em suas universidades públicas por meio de lei estadual. O recorte temporal justifica-se pelo fato de o ano de 2001 ter sido praticamente o primeiro ano de vigência da primeira lei estadual, e o ano de 2008 ter sido o último ano de coleta de julgados na página eletrônica do Tribunal. O trabalho está dividido em duas partes: na primeira parte, foi realizada uma revisão bibliográfica sobre o princípio da igualdade e suas diferentes acepções, sobre as ações afirmativas e sobre a condição do negro no Brasil. Na segunda parte, uma exposição das leis do estado do Rio de Janeiro foi feita, para em seguida apresentar uma análise dos julgados pesquisados. Ao final, concluiu se que o argumento racial aparece mais nos julgados do que o social, mas que, ao longo dos anos, esse argumento desaparece gradualmente das decisões, deslocando o eixo da discussão para o critério social da carência. Ademais, concluiu-se que as ações afirmativas são meios legítimos de concretizar o princípio da igualdade, que distinguem-se de medidas universalistas, e devem com elas ser conjugadas. / This work aimed to study the principle of equality and affirmative action. The specific objective was to investigate whether in the Rio de Janeiro Court\'s decisions between 2001 and 2008 the racial argument was used more often than the social argument. The study was limited to the State of Rio de Janeiro, as it pioneered the implementation of quotas in public universities by a State law. The time delimitation is justified by the fact that the first State law came into effect in 2001 and 2008 was the last year of data collection from the Court\'s website. The work is divided into two parts: the first one consists of a literature review of the principle of equality and its various meanings, the affirmative action concept, and the condition of black people in Brazil. The second part discusses the relevant laws in the State of Rio de Janeiro, followed by an analysis of the decisions encountered during the referred period. This research concludes that the racial argument appears more frequently than the social argument; but over the years, this very argument faded away, shifting the centre of the debate to the criterion of social deprivation. Moreover, it concludes that affirmative action is a legitimate means of achieving the principle of equality, serving a different purpose than universal measures, and should be combined with them.

This study investigates the relationship between nonnative English speaker (NNES) proficiency level and native English speaker (NES) level of comfort interacting with NNES. The purpose of this study was to discover at what proficiency level NESs feel comfortable interacting with NNES. This study also looked at how communicative task and NES demographic variables affected the proficiency expectations NNESs have for NESs. Participants included 120 NESs and 7 NNESs. The NESs listened to sound clips from the 7 NNESs and rated how comfortable they would feel (on a scale of 0-10, 10 indicating very comfortable) interacting with the speaker in a variety of communication tasks. Listeners rated intermediate and advanced level speakers significantly higher than the novice speakers. Additionally, there was not a significant difference between mean ratings for the intermediate and advanced speakers. Communication task was revealed as having a significant main effect on task. Listeners rated that they would feel least comfortable communicating with the speakers over the phone while discussing a customer service issue. They also indicated that they would feel least comfortable interacting with the speakers if they were their boss. Listener demographic variables did not have a significant main effect on overall ratings, but were significant for some tasks when task was analyzed individually. Specifically, age and frequency of interaction with NNES had an effect on some tasks; however the reliability of this result is affected by sample size. These results suggest a threshold relationship between NES comfort ratings and speaker proficiency level. Additionally, the data suggests that task may be more important than proficiency level in some interactions. A larger sample is needed to better understand the role NES demographic variables may play in level of comfort during NES and NNES interaction.

This research investigated whether Group Information Behavioural Norms (GIBNs) are correlated with the effective use of a collaborative information system. Previous research seeking to conceptualize ‘social influence’ in technology adoption has not attempted to include GIBNs. The dependent variable, ‘Effective Use’, comprised two subjective Effectiveness Judgments and three objective Actual Use measures. A mediating variable, ‘Group Adoption’ (GA) of the information system, was conceived as a behavioural expression of group norms and hypothesized to correlate with both GIBNs and Effective Use. It was also hypothesized that GIBNs would have a stronger relationship with Effective Use than the widely used Technology Acceptance Model (TAM) dimensions of Perceived Usefulness and Perceived Ease of Use. A mixed-methods case study approach was used because measurement of stable norms in workplace groups was required. A medium-sized engineering firm was chosen, and the collaborative information system studied was Knowledge Forum (KF), an educational research tool that was implemented to promote the exchange of information. There were both expected and unexpected results. GIBNs outperformed the TAM in explaining all three Actual Use variables, although the TAM was the sole significant correlate for one Effectiveness Judgment variable. Information Sharing and Proactive Information Use had opposite correlations with Effective Use, suggesting the existence of distinct information ‘sharing’ and ‘proactive use’ group norms. In addition, the TAM and GIBNs seem to have complementary influences on Effective Use. GA was unexpectedly observed to have the strongest relationship with Effective Use, having a significant relationship with four of five Effective Use measures. GA was also observed to mediate the TAM but not GIBNs. The results of a case study cannot be extensively generalized. However, the findings are important in three ways. First, this research provides evidence that GIBNs and the TAM exert complementary influences on Effective Use, and that Effective Use is best explained by also including GA. Second, GA may represent a valuable ‘social influence’ extension to the TAM, as a behavioural expression of group norms for collaborative information systems. Finally, this study illustrates the importance of a multi-dimensional conceptualization of ‘Effective Use’ of an information system.

This research investigated whether Group Information Behavioural Norms (GIBNs) are correlated with the effective use of a collaborative information system. Previous research seeking to conceptualize ‘social influence’ in technology adoption has not attempted to include GIBNs. The dependent variable, ‘Effective Use’, comprised two subjective Effectiveness Judgments and three objective Actual Use measures. A mediating variable, ‘Group Adoption’ (GA) of the information system, was conceived as a behavioural expression of group norms and hypothesized to correlate with both GIBNs and Effective Use. It was also hypothesized that GIBNs would have a stronger relationship with Effective Use than the widely used Technology Acceptance Model (TAM) dimensions of Perceived Usefulness and Perceived Ease of Use. A mixed-methods case study approach was used because measurement of stable norms in workplace groups was required. A medium-sized engineering firm was chosen, and the collaborative information system studied was Knowledge Forum (KF), an educational research tool that was implemented to promote the exchange of information. There were both expected and unexpected results. GIBNs outperformed the TAM in explaining all three Actual Use variables, although the TAM was the sole significant correlate for one Effectiveness Judgment variable. Information Sharing and Proactive Information Use had opposite correlations with Effective Use, suggesting the existence of distinct information ‘sharing’ and ‘proactive use’ group norms. In addition, the TAM and GIBNs seem to have complementary influences on Effective Use. GA was unexpectedly observed to have the strongest relationship with Effective Use, having a significant relationship with four of five Effective Use measures. GA was also observed to mediate the TAM but not GIBNs. The results of a case study cannot be extensively generalized. However, the findings are important in three ways. First, this research provides evidence that GIBNs and the TAM exert complementary influences on Effective Use, and that Effective Use is best explained by also including GA. Second, GA may represent a valuable ‘social influence’ extension to the TAM, as a behavioural expression of group norms for collaborative information systems. Finally, this study illustrates the importance of a multi-dimensional conceptualization of ‘Effective Use’ of an information system.

Few studies have investigated the credibility of computer simulations, from the user’s perspective. This thesis tackles the credibility question, construed as inextricably linked to the judgments of actors who deal with simulations. The theoretical part of this work consists in a typology of credibility-related judgments pertaining to various media . This analysis leads to the development of a judgment construct applying specifically to interactive simulation, and based on the notion of verisimilitude, the quality of appearing true or real. The empirical part is an exploratory study that investigated the perceptions of potential users of a simulation-based learning environment (the VPLab). This study aimed to show the pertinence of verisimilitude in examining credibility discourse, and to explore themes for future research. Its specific objectives were to uncover: (1) users’ preoccupations and representations relating to the VPLab’s verisimilitude, (2) the cues enabling users to make judgments about the VPLab, and (3) the roles played by such cues in the expression of judgments. Following a qualitative and descriptive approach, the investigation included in-depth interviews with thirteen university science students. As part of the results, several varied research themes were developed and the complex nature of user verisimilitude judgments was highlighted. Furthermore, connections appeared between these judgments and individual traits of users, such as prior use of certain computer applications. The influence of various aspects of the environment on its verisimilitude was also considered. ----- [Version française] ---->>>> Peu d’ouvrages traitent de la crédibilité des simulations informatiques, du point de vue de leurs utilisateurs. Ce mémoire examine cette question sous l’angle des jugements de divers acteurs concernés par ces technologies. Son volet théorique définit une typologie de jugements associés à la crédibilité de divers media et propose un concept de jugement propre aux simulations interactives, fondé sur la notion de vraisemblance. Son volet empirique consiste en une étude exploratoire des perceptions des utilisateurs potentiels d’un environnement d’apprentissage fondé sur la simulation (le laboratoire virtuel de physique). Cette étude visait à démontrer la pertinence du concept de jugement de vraisemblance dans l’analyse de discours traitant de crédibilité, et à explorer des pistes de recherche future dans ce domaine. Les objectifs spécifiques de l’étude étaient de mettre au jour (1) les préoccupations et représentations des utilisateurs à l’égard de la vraisemblance de l’environnement, (2) les repères sur lesquels ils s’appuient pour poser des jugements et (3) les rôles que jouent ces repères dans ceux-ci. L’approche qualitative et descriptive retenue s’appuyait principalement sur des entrevues en profondeur auprès de treize étudiants universitaires. L’étude a permis d’explorer de nombreux thèmes de recherche inédits; ses résultats ont mis en relief le caractère complexe des jugements et fait apparaître des relations entre ces derniers et des caractéristiques des utilisateurs, telles que leurs antécédents en matière d’usage d’applications informatiques. L’influence de divers éléments ou caractéristiques de l’environnement sur les jugements a également été examinée.

Judgments of Learning (JOL) that are made after a delay, instead of immediately after study, are more accurate in terms of predicting later recall (the delayed JOL effect). The Self-Fulfilling Prophecy (SFP) theory explains the delayed JOL effect as the result of a testing effect. In the current study we tested the prediction that performing delayed JOLs leads to a memory improvement. During learning, 79 participants studied Swahili-Swedish word pairs, immediately followed by a cued recall test, and then made either one single or three repeated, spaced JOLs. A final cued recall test was given after either 5 minutes or 1 week. Making repeated JOLs did not increase memory performance compared to the single JOL condition, hence lending no support to the SFP theory. However, making repeated JOLs did improve their relative accuracy, which suggests that the delayed JOL effect mainly concerns memory monitoring and not performance.

It is known that concurrent secondary tasks or attentionally salient stimuli shorten reproduced temporal durations. The main aim of this thesis is to use three types of secondary tasks to see their effects on duration judgments. The Attentional Gate Model (Block &amp / Zakay, 2006) served as theoretical background for a series of 4 experiments. There were 2 baseline/control experiments for studying the effect of 2 different and novel secondary tasks which are temporal comparison and non-temporal executive tasks. Three duration lengths (short-moderate-long) were used (15, 30 and 45 sec) that subjects had to reproduce. In Exp-1 (control experiment for Exp-2) subjects had to reproduce almost empty time intervals. Exp-2, which investigated the role of a secondary temporal task, revealed significantly decreased reproduced durations as compared to Exp-1 which is in line with our hypothesis. In Exp-3 (control experiment for Exp-4) subjects carried out a non-temporal/non-executive secondary task. Exp-4, in which a Simon task was used as a non-temporal executive secondary task, resulted in significantly decreased reproduced durations as compared to Exp-3 as well. Moreover, duration length effects were found for all experiments that included an attention consuming secondary tasks (Exp-2-3-4), i.e., longer durations were more underestimated than shorter ones in the presence of attention demanding tasks. We conclude that secondary temporal tasks and even more so executive non-temporal tasks can lead to decreased temporal duration judgements, thus affecting subjects&rsquo / time perception, in line with the Attentional Gate Model.