Healthcare fraud is a major problem within the healthcare industry. The study examined medical fraud, its laws, and punishments on federal and state levels. It compared medical fraud to non-fraud crimes done in the healthcare industry. This comparison will be done on a state level. The study attempted to analyze the severity of fraud against non-fraud and that doctors would commit fraud offenses more often than non-fraud offenses.

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

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)

The primacy objective of this study is to determine if the acceptance of electronic payments will improve the service delivery at SAPS King William's Town? The secondary objectives are: * To determine if the SAPS are complying with sections 2 (d), (g) and (k) of the ECT Act * To make recommendations that can be used by management of the SAPS with regards to the acceptance of electronic payments as an e-government principle. Will the acceptance of electronic payments improve the service delivery of the SAPS King William's Town? The research design for the purpose of this mini dissertation will be that on an exploratory study. Data will be collected by means of questionnaires. The purpose of the mentioned technique is firstly to collect information from the SAPS to determine if the electronic payment of fines and bail would improve the efficiency and effectiveness of the SAPS at King William's Town. The population sample for this research project will be the employees of the South African Police Service in the Eastern Cape, members of the community and the clerks of the court Data was analyzed using qualitative methods. / Economics / M. Tech. (Business Administration)

Au 20è siècle, l’Internet a commencé à se développer. En matière de propriété littéraire et artistique, l’incidence des nouvelles technologies sur la création fut réelle et parfois positive. Cependant, les nouvelles technologies causent des conséquences négatives sur la création elle-même. C’est le phénomène du piratage des œuvres sur l’Internet. Les prérogatives d’auteur sont alors menacées, car tous les citoyens peuvent être des consommateurs des œuvres sans difficulté, ni rémunération pour l’auteur. Alors que la législation vietnamienne dans cette matière est encore silencieuse, aucune étude pertinente et approfondie n’existe pour l’instant au Vietnam. Cette thèse vise à apprécier l’efficacité de la protection et de l’exploitation du droit d’auteur dans le cyberespace au Vietnam tant en théorie qu’en pratique.La première partie se consacre à l’étude des enjeux de l’application du droit d’auteur dans le cyberespace. L’analyse porte au premier rang sur les influences de l’Internet sur les droits d’auteur. Il s’agit donc d’étudier les caractères ainsi que les attributs des prérogatives morales et patrimoniales de l’auteur afin d’analyser pourquoi et comment l’Internet peut les influencer. Le développement de ce travail aborde ensuite l’exploitation du droit d’auteur dans cet environnement. La pertinence de l’étude de cette question se trouve dans l’idée selon laquelle sans l’exploitation, les prérogatives de l’auteur sont dépourvues de valeur.La deuxième partie porte sur les mesures de protection du droit d’auteur ainsi que les aspects de droit international privé. À ce titre, deux types de mesures de protection des droit d’auteur sur l’Internet sont envisagés, à savoir d’une part, l’engagement de la responsabilité des acteurs relatifs à l’exploitation des œuvres sur l’Internet, et d’autre part, le renforcement des sanctions civiles, administratives tant que pénales. En outre, pour une meilleure protection du droit d’auteur sur l’Internet, les conflits de juridictions ainsi que les conflits de lois pour des litiges ayant des éléments d’extranéité provoqués par l’espace sans frontière comme Internet doivent être résolus. En effet, est retenu en général pour la détermination du tribunal compétent, un principe selon lequel le tribunal du domicile du défendeur est compétent de juger ainsi que le tribunal du lieu du délit. Quant à la loi applicable, d’après un principe posé par la Convention de Berne, dit lex loci protectionis, l’étendue et les moyens de recours garantis à l’auteur pour sauvegarder ses droits sont réglés exclusivement par la législation du pays où la protection est réclamée. / In the 20th century, the Internet began to develop. In terms of literary and artistic property, the impact of new technologies on the creation was real and sometimes positive. However, new technologies are causing a negative impact on the creation itself. This is a piracy phenomenon on the Internet. The prerogatives of author are so threatened because all persons can become consumers of the works without difficulty, or compensation for the author. While the Vietnamese law in this area is still quiet, the relevant study is currently rare in Vietnam. This thesis aims to assess the effectiveness of the protection and of the exploitation of copyright in cyberspace in Vietnam both in theory and practice.The first part is devoted to study of issues in the application of copyright in cyberspace. In this part, the influences of the Internet on copyright are firstly mentioned. It is therefore to study the characteristics and the attributes of prerogatives of the author to analyze why and how the Internet can influence them. The development of this work addresses the exploitation of copyright in this environment. The relevance of the study of this question lies in the idea that without the operation, the prerogatives of the author have no value.The second part focuses on copyright protection measures and aspects of private international law concerning copyright. As such, two types of measures to protect copyright on the Internet are considered, namely the one hand, the commitment of the responsibility of actors of the Internet for the exploitation of works in cyberspace, and the other hand, the strengthening of civil remedies as well as administrative and criminal penalties. In addition, for better protection of copyright on the Internet, conflicts of jurisdiction and conflicts of law in disputes with foreign elements caused by the border-free area such as the Internet must be resolved. In fact, is usually chosen for the determination of the competent court, a principle that the court of the place of the defendant is competent to judge and the court of the place of the offence. For the applicable law, according to principle laid down by the Berne Convention, said lex loci protectionis, the extent and the remedies afforded to the author to protect his rights shall be settled exclusively by the law of the country where the protection is claimed.

La pénalisation est depuis longtemps la réponse privilégiée à la singulière augmentation des tromperies, abus de faiblesse, violences ou encore refus du consentement d'autrui à un contrat. Si son ampleur impressionne, cette pénalisation connaît certains travers. Les incriminations sont mal rédigées et leur construction se révèle rapidement incohérente. Mais par dessus-tout, le droit pénal paraît dans bien des cas dévoyé. Même lorsqu'elle n'est utilisée qu'à titre d'auxiliaire de disciplines ou réglementations externes, la sanction pénale répond à certaines finalités propres, au regard desquelles elle doit apparaître nécessaire et proportionnée. Ce dévoiement doit se résoudre par une certaine dépénalisation des atteintes au consentement contractuel. Pour que celle-ci n'entraîne pas une baisse de la protection des contractants, il convient de rechercher des substituts crédibles à la sanction pénale, par conséquent efficaces et adaptés au contentieux des atteintes au consentement contractuel. Il importe également que ces substituts offrent des mesures originales, sous peine de n'opérer qu'une dépénalisation purement symbolique. Cela doit conduire à écarter les sanctions administratives, au profit de la voie civile. Cette dernière doit toutefois être renforcée pour pallier les insuffisances que le droit civil présente actuellement dans la prévention et la sanction des atteintes au consentement contractuel. / Priority has long been given to criminalisation in response to the important increase in the commission of fraud, fraudulent abuse of vulnerable persons, duress, or other refusals of consent in the contractual field. Whilst the scope of this criminalisation is impressive, it also raises questions. The offences are poorly circumscribed, and their constructions turn out to be incoherent. Above all, criminal law appears in many cases diverted from its proper function. Even when criminal law is used as an auxiliary enforcement to other disciplines or external regulations, the resort to the criminal penalty follows its own ends according to which it should appear necessary and proportionate. This diversion must be resolved through a decriminalisation of refusals of consent in the contractual field. In order to avoid diminishing the protection of contractors, it is necessary to search for credible substitutes to criminal penalties, which are both effective and adapted to litigation involving the infringement of contractual consent. In order to amount to more than purely symbolic decriminalisation, these substitutes should also consist of innovative measures. Administrative sanctions must be discarded in favour of the civil law route. Civil sanctions must however be reinforced in order to overcome the existing limitations and drawbacks faced by civil law in the prevention and sanctioning of refusals of consent in the contractual field.

Made available in DSpace on 2016-04-26T20:29:05Z (GMT). No. of bitstreams: 1 Andreia Fogaca Maricato.pdf: 1342835 bytes, checksum: 8aeb3b42d186cea7aa57252074566c1f (MD5) Previous issue date: 2009-05-18 / A dissertation submit ted for completion of Masters in Law has as object the analysis of the instrumental rule array of duties and penal ties for i ts breach. To fulfill these goals, we need to go rule matrix of tax incidence, combined with the instrumental rule array of duties and penal ties for noncompliance rule matrix of instrumental duties. Several insertions of other legal rules than mat rices, such as establishing the amnesty, the forgiveness they maim the rule ar ray of tax incidence, such as tax exemptions and rules that establish the legal immunities. Our object of study is composed not only of analysis of the rule matrix of tax incidence and i ts relationship with the rule array of duties and with the instrumental rule matrix punishment for his failure, but of all the rules that direct or indirect y relate to duties to do or not to enforce the policy of taxes to taxpayers and responsible tax. For this, we take the law as a set of valid legal standards, which are materialized in the form of prescriptive listed. The mode is the right approach in interpreting such language, i.e., building the sense of texts. We set out a systematic interpretation of the instruments that prescribe the duties and penalties, to show how it gives the construction of their laws. Specifically, building the legal framework of obligations and instruments that typify the penal ties for i ts breach within the principles of lawfulness, reasonableness and proportionality in setting the limits imposed on entities tributantes. For this, each term semantic analysis that make such language, as well as the interpretation adopted by courts in relation to the constitution of each of the standards. The method adopted is the dogmatic, and the technique is the hermeneutic-analytical, trying to leave the work in the doctrinal line cal led logical-semantic constructivism / A dissertação apresentada para conclusão do mestrado em Direi to tem como objeto a análise da regra matriz dos deveres instrumentais e as sanções pelo seu descumprimento. Para cumprirmos estes objetivos, entendemos necessário percorrer a regra matriz de incidência tributária, em combinação com a regra matriz dos deveres instrumentais e a regra matriz sancionatória pelo descumprimento dos deveres instrumentais. Há várias inserções de outras normas jurídicas que não estas regras matrizes, como as que estabelecem a anistia, a remissão, as que mutilam a regra matriz de incidência tributária, como é o caso das isenções tributárias e as normas jurídicas que estabelecem as imunidades. Nosso objeto de estudo compõe-se não só da análise da regra matriz de incidência tributária e sua relação com a regra matriz dos deveres instrumentais e esta com a regra matriz sancionatória pelo seu descumprimento, mas de todas as normas que direta ou indiretamente se relacionam com os deveres de fazer ou não fazer valer a política de impostos aos contribuintes e responsáveis tributários. Para isto, tomamos o direi to como um conjunto de normas jurídicas válidas, que se materializam na forma de enunciados prescritivos. O modo de nos aproximarmos do direito é interpretando tais enunciados, ou seja, construindo o sentido dos textos. Faremos uma interpretação sistemática dos enunciados que prescrevem os deveres instrumentais e suas sanções, para mostrar como se dá a construção das respectivas normas jurídicas. Especificamente, almejamos construir as normas jurídicas dos deveres instrumentais e as que tipificam as sanções pelo seu descumprimento dentro dos princípios da legal idade, razoabilidade e proporcionalidade, estabelecendo os limites impostos aos entes tributantes. Para isso, analisaremos semanticamente cada termo que compõe tais enunciados, bem como a interpretação adotada pelos tribunais com relação à constituição de cada uma das normas. O método adotado é o dogmático, e a técnica a hermenêutica analítica, procurando deixar o trabalho situado na linha doutrinária denominada consctrutivismo lógico-semântico

Made available in DSpace on 2016-04-26T20:29:16Z (GMT). No. of bitstreams: 1 Adler Chiquezi.pdf: 1658627 bytes, checksum: cc9f5c3a6dc2006b04784e4539b9c09d (MD5) Previous issue date: 2009-06-09 / This work analyses criminal recidivism and its role in aggravating penalty, in order to study the way Brazilian Legislation deals with it according to the evolution of the Penal Law. With this purpose the recidivism has been collated rationally from a general to private matter. It looks into the recidivism, its classification and related subjects, and evaluate its evolution in the Brazilian Penal Law it also analyses theories that justifies its application, furthermore it lists its penal and procedural effects coming from the recognition of recidivism. The main goal of this paper is to question the recidivism in the current Brazilian Law (Mainly through the Brazilian Federal Constitution/ 1988) due to the failure of the prison penalty to reintegrate the criminal in the society. After verifying how other countries use the recidivism, we suggest changes for it in Brazil according to compared law and the evolution in penal law, making sure the penal law will truly be applied .The crisis of the prison system is highlighted, giving emphasis to the overpopulation of our prisons, no existence of reintegration programs and lack of support to the ex convicts, all these factors leads to high rates of recidivism / Este trabalho analisa a reincidência criminal e seu emprego como circunstância agravante da pena, visando apurar se a atual legislação pátria a trata de forma adequada conforme a evolução do Direito Penal. Para a realização desta dissertação, a reincidência é cotejada por meio de um procedimento racional que transita do geral para o particular. Verifica a origem da recidiva, suas classificações e os institutos afins; examina a evolução da reincidência no direito penal brasileiro e as teorias que justificam sua aplicação, bem como arrola os demais efeitos penais e processuais decorrentes do reconhecimento da reincidência. O objetivo central deste trabalho é questionar a atual disciplina da reincidência na legislação brasileira, principalmente com base na Constituição Federal de 1988 e em razão do fracasso ressocializador da pena privativa de liberdade. Após verificar a utilização da reincidência em outros países, são sugeridas alterações desse instituto, no Brasil, consoante o direito comparado e a evolução do direito penal de garantias, para que seja aplicado o direito penal do fato. É destacada, ainda, a crise do sistema carcerário, com ênfase à superpopulação prisional, à ausência da função ressocializadora da pena de prisão e ao diminuto apoio aos egressos, fatores que contribuem para os elevados índices de reincidência criminal

Made available in DSpace on 2016-04-26T20:30:02Z (GMT). No. of bitstreams: 1 Michelle Marie Caldas Cruz.pdf: 1245921 bytes, checksum: c1b4066327d739e04e73222c687fa4fd (MD5) Previous issue date: 2009-12-15 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The present work has the aim to study tributary sanctions in the light of the Federal Constitution, analyzing the limits of the punitive power of the State. Therefore, a doctrinal review was made about the juridical norms theories and the concept of sanction. Sanction, in its basic meaning, is considered a penalty. We defend the existence of a unique Punishment Law, based on constitutional principles and in the least intervention of criminal law. We work in the distinction between illicit tributary and tributary crime, between tributary fee and fee due to fiscal crime, pondering about the accumulation of penalties in the criminal and tributary law, showing the differences between insolvency and fiscal evasion. We also emphasize the question of the lack of a legal device that regulates indexation and its application through the Selic index / O presente trabalho se propõe a estudar as sanções tributárias sobre a ótica da Constituição Federal analisando os limites do poder punitivo estatal. Para tanto promovemos um exame doutrinário acerca das teorias da norma jurídica e do conceito de sanção. Consideramos a sanção, em sua acepção estrita, como penalidade. Defendemos a existência de um Direito Sancionador único pautado nos princípios constitucionais e na intervenção mínima do direito penal. Trabalhamos na distinção entre ilícito tributário e delito tributário, entre a multa tributária e a multa decorrente de delito fiscal, ponderando sobre a cumulação de penalidade nas esferas tributária e penal, diferenciando a inadimplência da sonegação fiscal. Enfatizamos ainda a questão da ausência de dispositivo legal que regule a correção monetária e a aplicação desta, através do índice Selic