South African taxpayers currently consult either accountants (i.e., non-legal tax practitioners) or attorneys (i.e., legal tax practitioners) in order to acquire tax advice. The qualitative approach adopted in carrying out this study entails the examination of the differing rights applicable to a taxpayer depending on which adviser he decides to approach for tax advice. The concept of legal professional privilege is a common law right which has only ever been applicable to members of the legal profession. However, due to the recent regulation of tax practitioners and the modernisation of the way taxpayers conduct their financial affairs in approaching both attorneys and accountants for tax advice it seems appropriate that this privilege should be extended beyond the legal profession. Upon consideration of the history and requirements of this privilege it is determined that this privilege is amenable to extension. Constitutional principles, with regard to the right to privacy and the right to equality in relation to the taxpayer obtaining the tax advice, are infringed as a result of the limitation imposed whereby only tax advice obtained from an attorney is protected. Lastly, the current legislative stances adopted by foreign jurisdictions, that currently permit or are considering permitting legal professional privilege to apply to tax advice obtained from non-legal tax practitioners illustrate that there is a global movement toward removing the current restrictions on this principle. This has been accomplished by countries such as the United States of America and New Zealand by way of introduction of statutory provisions that allow for tax advice issued by non-legal tax practitioners to be protected from disclosure to the revenue authorities in the respective countries. Based on the research conducted it is concluded that South Africa should therefore follow suit and create a separate statutory provision to protect tax advice obtained from non-legal tax practitioners. / Dissertation (Mcom)--University of Pretoria, 2013. / Taxation / unrestricted

The Boy in the Tunnel is a domestic coming-of-age novel told from three alternating perspectives. It is about two white teenage girls who cover up the accidental death of their black friend in Atlanta during the summer of 1994. The novel explored the insidious nature of racial prejudice and the many ways in which Americans deny responsibility for wrongdoing—both contemporary and historical. It also explores the intense nature of female teenage friendships and the harsh realities of the adult world in comparison with the relative simplicity of childhood.

In a moment when visibility and representations of LGBTTQAI+ people are proliferating in North American society, it is important to think critically about how visibility and representations function and to interrogate their meanings and a/effects. This thesis uses data produced from five semi-structured interviews conducted with lesbian identified participants living in non-urban spaces in Ontario to demonstrate the importance of a continued lesbian specificity, to draw attention to heteronormativity and heterosexism in Ontarian society, to challenge femme invisibility and complicate the notion of femme privilege, and to move beyond the urban/rural binary as a way of making sense of sexuality. The methodological framework guiding this thesis draws on interpretive phenomenological analysis as well as feminist and queer methodologies, which facilitated a responsive and reflexive research process. This thesis is grounded in ongoing debates around identity politics and representation, drawing on literature from lesbian theories, lesbian-feminist histories, queer theories, heterosexism, heteronormativity and homonormativity, lesbian-feminist histories, white privilege studies, queer and feminist geography, and LGBTTQAI+ rural studies.

It gives us great pleasure to introduce you to our fourth edition of the Compliance Elliance Journal (CEJ). We are particularly pleased of a significant innovation, which accompanies our new edition. From now on the CEJ has an Advisory Board, consisting of Derek Six (Compliance Manager at DAW Group, Germany), Marcus Traut (Attorney at and Owner of Anwaltskanzlei Marcus Traut, Germany) and Kenneth Tung (Co-Founder and Chief Strategy Officer at In-Gear Legalytics Limited, China). We are glad that they are willing to support CEJ by their pushing ideas, suggestions and contributions. Thank you for deciding to join CEJ.

The purpose of the study is to understand different aspects of women's feelings of insecurity when navigating in public areas with a focus on their own place of residence. We highlight some factors that affect the feeling of insecurity, such as environmental factors, previous experiences or the risk of being exposed to xenophobia or sexism. We are also interested in how women handle their insecurity and how insecurity is affected by power structures such as the gender power gap and white privilege. It appears that all of the respondents behave vigilantly towards other people, especially men, when they are in public. This vigilance is expressed in different ways depending on the situation and the positions of the different respondents. The interesting thing is that this vigilance seems to be present regardless of whether the respondents describe themselves as safe or unsafe in public. Another important aspect that is highlighted is how the feeling of security increases when the respondents feel that they can identify with people they meet on the street, as it gives a feeling of inclusion. / Studiens utgångspunkt är att förstå olika aspekter av kvinnors känsla av otrygghet när de rör sig i offentliga rummet med fokus på den egna bostadsorten. I vår studie lyfter vi in några faktorer som har påverkan på otrygghetskänslan, såsom miljömässiga faktorer, tidigare erfarenheter eller risken att bli utsatt för främlingsfientlighet eller sexism. Vi har vidare intresserat oss för hur kvinnor hanterar sin otrygghet och hur otryggheten påverkas av maktstrukturer som könsmaktsordningen och vithetsnormen. Det framkommer att samtliga av respondenterna bär på en vaksamhet gentemot andra människor, i synnerhet män, när de rör sig i det offentliga rummet. Denna vaksamhet uttrycker sig på olika sätt beroende på situation och de olika respondenternas positioner. Det intressanta är att denna vaksamhet verkar finnas närvarande oavsett om respondenterna beskriver sig själva som trygga eller otrygga i det offentliga rummet. En annan viktig aspekt som lyfts fram är hur trygghetskänslan ökar när respondenterna upplever att de kan identifiera sig med personer som de möter på gatan, då det ger en känsla av inkludering.

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Bei der vorliegenden Arbeit handelt es sich um experimentelle Untersuchungen zu funktionellen Aspekten der neurovaskulären Einheit im Tiermodell. Mittels Licht,- Fluoreszenz- und der Elektronenmikroskopie sowie diverser immunhistochemischer Nachweisverfahren konnten wir verschiedene Populationen der neurovaskulären Einheit näher charakterisieren. So konnten wir nachweisen, dass im Hirnparenchym eine Population CD11c-positiver, dendritischer Zellen existiert, welche im gesunden Gehirn hauptsächlich an Prädilektionsstellen für Entmarkungsherde im Rahmen der Multiplen Sklerose vorkommt. Weiterhin zeigten wir im Tiermodell, dass die über Diphterietoxin vermittelte Oligodendrozytendepletion mit einer Demyelinisierung der Axone im Gehirn einhergeht, wobei die Freisetzung und Drainage der Antigene in zervikale Lymphknoten keine gegen das Gehirn gerichtete Autoimmunität auslöst. Ebenso untersuchten wir den Beitrag endothelialer Tight junctions zur Bluthirnschrankenstörung im Modell der fokalen Ischämie an der Ratte. Hierbei waren wir in der Lage nachzuweisen, dass entgegengesetzt zur herrschenden Lehrmeinung diese nicht verantwortlich für die erhöhte Gefäßpermeabilität im Rahmen des Schlaganfalls im Tiermodell zu sein scheint. Vielmehr konnten wir mit Hilfe der Elektronenmikroskopie einen neuen Mechanismus aufzeigen. Diese Ergebnisse liefern neue Erkenntnisse bezüglich der Interaktion der verschiedenen Populationen der neurovaskulären Einheit und können somit zur Entwicklung neuer Modelle verschiedener Pathologien des Zentralnervensystems beitragen.

Abstract The thesis examines Finnish social workers’ understandings of racism. The research task is to view how professionals understand racism as a phenomenon, how they perceive social work’s role in relation to racialization and racism and how they understand the complex relationship between race and gender in the Nordic context. The data consists of two focus group interviews and three indepth interviews conducted with child welfare professionals. Qualitative content analysis is used as an analysis method. Anti-racist social work and intersectionality are presented as a theoretical framework in the thesis. Anti-racist social work is part of the tradition of anti-oppressive theory, where societal power structures are raised to the centre of attention. Race is understood as a socially constructed power hierarchy enabling privileged and oppressed positions. The concept of intersectionality refers to the similar nature of all power structures, where all forms of oppression are understood as mutually constructed. The findings suggest that racism is infrequently recognized in social work practices. The dominant approach in Finland emphasizes cultural competence, while the importance of anti-racism remains scarce. The gender equality discourse is especially strong in relation to immigration. Immigrant women are often portrayed as victims of their culture, and gendered violence is explained through culture. The thesis suggests that racism is rarely accounted as a cause when viewing problems in racialized families. Combining anti-racism and intersectionality while reinforcing critical reflection on social workers’ stance and privileges is proposed as a method for improving social work practice.

This work explored the academic success of 10 Latino/a students in Southern View School District, a school district in the state of Utah. The students and their parents, when available, were interviewed and the students' academic records were reviewed. The students were asked to identify a school person, teacher, administrator, or staff person, who could help explain their success. The school person was then interviewed. The data were collated and analyzed using resilience theory and the critical race-based constructs of resistance and resilience resistance. The construct of colorblindness was also used to discuss the participants' attitudes towards less successful Latino/a students and their families. The work revealed that the successful Latino/a students accessed the protective factors of personal strengths and environmental resources to remain resilient and achieve in school. It was also discovered that the students' success was also a form of resistance that was explained using the constructs of conformist resistance and resilient resistance. The student success was revealed as a way to resist oppression and remain in the educational pipeline. It was also discovered that student, parent, and school participants had adopted a colorblind ideology that assumed equal opportunity was available to all without regard to race. These observations led to the conclusion that the school system and the students of color it served would benefit from direct discussion of White privilege and what it means to be of a non-White racial group. The recommendation was that the school should adopt a systematic model of social justice education that could help more student access protective factors and facilitate critical conversations about race