No contexto do sistema tributário nacional, a tributação da renda obriga o legislador não apenas a obedecer aos princípios abrigados sob o manto da Constituição Federal, mas também ao atendimento dos valores impregnados na sociedade, de forma que seus trabalhos sejam orientados por meio da ponderação de prioridades. O princípio da praticabilidade é tomado neste estudo como a pedra de toque no debate sobre a validade da incidência do Imposto de Renda na Fonte. A praticabilidade, elevada ao grau de princípio, é confrontada com outros princípios constitucionais, em especial com a capacidade contributiva, a vedação ao confisco, o mínimo existencial e a segurança jurídica. Focado nos aspectos material, temporal e quantitativo da regra matriz do Imposto Sobre a Renda, o presente estudo procura identificar os regimes jurídicos aplicáveis a cada uma das situações onde este imposto incide, de forma antecipada e isolada, por meio do conceito da retenção na fonte, com a transferência da responsabilidade por seu pagamento para a fonte pagadora. O tema é examinado sob a ótica do Imposto de Renda na Fonte, sobretudo no tocante às pessoas físicas, onde surge um campo maior de questionamentos. A presente abordagem percorre, primeiro, o campo específico do Imposto sobre a Renda e, em um segundo momento, descortina o aspecto subjetivo deste imposto. Na primeira parte, amparados pela Constituição Federal e pela legislação infraconstitucional, busca-se a identificação do conceito de renda e dos principais aspectos de seu fato gerador, com ênfase na disponibilidade ou realização dessa renda e na aquisição de um acréscimo patrimonial. A relevância do aspecto temporal se dá no confronto com as regras de retenção do imposto na fonte, na medida em que determina que o pagamento do imposto seja realizado de forma antecipada e isolada dos demais rendimentos. Na segunda parte, o foco é direcionado para a responsabilidade tributária, com a discussão acerca da classificação dos possíveis sujeitos passivos indiretos, com ênfase nas figuras do substituto tributário e do agente de retenção e a relação com o contribuinte, ora excluindo sua responsabilidade ora a mantendo, de forma supletiva. Ao final, além de propor regras gerais aplicáveis a cada um dos dois regimes jurídicos próprios do Imposto de Renda na Fonte, são analisados casos práticos que revelam características daqueles dois regimes. / In the context of the Brazilian tax system, taxation of income demands the legislator not only to obey the principles sheltered under the mantle of the Federal Constitution, but also to meet the values imbued within the society, so that his activities shall be guided by means of consideration of priorities. The Principle of Praticability in this study is taken as the touchstone in the debate on the validity of the applicability of the withholding tax. Praticability, raised at a principle level, is considered before other constitutional principles, specially the ability to pay, the prohibition of confiscation, the minimum existence and legal certainty, Focusing on the material, temporal and quantitative aspects of the rulearray of the income tax, the present study aims to identify the legal regimes applicable to each of the situations where said tax is levied, in advance and isolated through the so called source concept, with the transfer of the tax liability to the source payer. The issue is examined before the perspective of the withholding tax, especially with regard to the individuals, where it seems to appear a larger field of challenges. This approach runs, firstly, the specific field of the income tax and, secondly, reveals the subjective aspect of such tax. In the first part, supported by the Federal Constitution and by the infraconstitutional law, seeks to identify the concept of income and the main aspects of its taxable event, with emphasis on the availability or realization of said income and the acquisition of an equity increase. The relevance of the temporal aspect operates when confronting with the rules of the withholding tax, as this determines that the payment must be realized in advance and isolated from other income. In the second part, the focus is driven to the tax liability, through the discussion on the classification of the possible indirect taxpayers, with emphasis to the figures of the Tax Substitution and the withholding agent and the relationship with the taxpayer, sometimes excluding his tax liability and sometime keeping his tax liability, in a supplementary manner. At the end, besides in proposing general rules applicable to each of the two legal regimes of the Withholding Tax, there is the examination of case studies which reveals characteristics from both regimes.

O objetivo deste estudo é investigar se no caso de contratos de swap com finalidade de proteção, o conceito de renda é preenchido para que haja tributação de renda na fonte; para tanto, foram discutidos temas como: hipótese de incidência, base imponível, renda, derivativos e essência e forma na tributação. Os pontos centrais para a discussão do problema são: (i) relação entre hipótese de incidência e base imponível e (ii) essência e forma na tributação. No que tange à hipótese de incidência, a base imponível não alcança o fenômeno renda adequadamente, já que não tributa um efetivo acréscimo patrimonial. Quanto à discussão sobre essência e forma na tributação, conclui-se que a consideração da realidade econômica, na tributação de contratos de swap com finalidade de proteção, faz com que a tributação respeite mais o princípio da igualdade, distanciando-se da segurança jurídica. No entanto, implica maior dependência em relação aos tribunais e ao poder judiciário. Dessa forma, o risco a ser considerado é o de que caberá ao poder judiciário a interpretação tendo em vista critérios econômicos, em outras palavras, a essência da operação. O imposto de renda na fonte em contratos de swap com finalidade de proteção pode ser tido como indevido, ou, até mesmo, como abusivo; parte da doutrina defende que, nesse caso, o Estado deixa de considerar os ditames constitucionais, pois o objeto tributado trata, apenas, de uma suposta renda. / This study aims to investigate whether, in case of hedging swap, the income concept for source deduction is complied with. Therefore, the following themes were discussed: tax hypothesis, taxable base, income and substance and form in taxation. The central issues to discuss the problem are: (i) relation between tax hypothesis and taxable base and (ii) substance and form in taxation. Regarding the tax hypothesis, the taxable base does not adequately reach the income phenomenon, as it does not tax an actual equity growth. As for the discussion on substance and form in taxation, it is concluded that, when taking into account the economic reality in the taxation of hedging swap, taxation respects the equity principle more, taking distance from legal security. It does imply greater dependence on courts and the legal power though. Thus, the risk that needs to be considered is that the legal power will be responsible for interpretation, in view of economic criteria, that is, the substance of the operation. Withholding tax in hedging swap can be considered undue or even abusive. Part of literature defends, in that case, that the State ignores constitutional principles, as the tax object is merely supposed income.

O objetivo deste estudo é investigar se no caso de contratos de swap com finalidade de proteção, o conceito de renda é preenchido para que haja tributação de renda na fonte; para tanto, foram discutidos temas como: hipótese de incidência, base imponível, renda, derivativos e essência e forma na tributação. Os pontos centrais para a discussão do problema são: (i) relação entre hipótese de incidência e base imponível e (ii) essência e forma na tributação. No que tange à hipótese de incidência, a base imponível não alcança o fenômeno renda adequadamente, já que não tributa um efetivo acréscimo patrimonial. Quanto à discussão sobre essência e forma na tributação, conclui-se que a consideração da realidade econômica, na tributação de contratos de swap com finalidade de proteção, faz com que a tributação respeite mais o princípio da igualdade, distanciando-se da segurança jurídica. No entanto, implica maior dependência em relação aos tribunais e ao poder judiciário. Dessa forma, o risco a ser considerado é o de que caberá ao poder judiciário a interpretação tendo em vista critérios econômicos, em outras palavras, a essência da operação. O imposto de renda na fonte em contratos de swap com finalidade de proteção pode ser tido como indevido, ou, até mesmo, como abusivo; parte da doutrina defende que, nesse caso, o Estado deixa de considerar os ditames constitucionais, pois o objeto tributado trata, apenas, de uma suposta renda. / This study aims to investigate whether, in case of hedging swap, the income concept for source deduction is complied with. Therefore, the following themes were discussed: tax hypothesis, taxable base, income and substance and form in taxation. The central issues to discuss the problem are: (i) relation between tax hypothesis and taxable base and (ii) substance and form in taxation. Regarding the tax hypothesis, the taxable base does not adequately reach the income phenomenon, as it does not tax an actual equity growth. As for the discussion on substance and form in taxation, it is concluded that, when taking into account the economic reality in the taxation of hedging swap, taxation respects the equity principle more, taking distance from legal security. It does imply greater dependence on courts and the legal power though. Thus, the risk that needs to be considered is that the legal power will be responsible for interpretation, in view of economic criteria, that is, the substance of the operation. Withholding tax in hedging swap can be considered undue or even abusive. Part of literature defends, in that case, that the State ignores constitutional principles, as the tax object is merely supposed income.

Många människor har efter avslutad psykoterapi tankar om densamma. Kanske fanns det ämnen som inte kom att benämnas, eller om de överhuvudtaget benämndes kom att göra det i begränsad utsträckning. Uppsatsen bygger dels på en empiriskt genomförd undersökning och dels på litteraturstudier. Det är en kvalitativ studie med halvstrukturerade frågor och meningskoncentrering. Fem personer har intervjuats, minst sex månader har gått sedan psykoterapin avslutades. Syftet med studien är att undersöka de processer som utifrån ett patientperspektiv ligger bakom att visst material inte aktualiserats i psykoterapin. För att göra intervjumaterialet överskådligt delades det upp i två dimensioner. Den första dimensionen beskriver de faktorer som förorsakat den förändrade upplevelsen av terapin. Den andra dimensionen beskriver de processer som hindrar att viktigt material aktualiseras. Dessa hinder handlar dels om specifika hinder som har med den psykoterapeutiska relationen att göra och dels handlar det om hinder som har att göra med olika försvarsstrategier som patienten använt sig av under sin psykoterapi. Flera av personerna uttryckte efter avslutad terapi en besvikelse över att man i psykoterapin upplevde en brist på djup och att det var ämnen som man ibland undvikit att prata om. Det framkom att problem i samband med överföringen innebar svåra motstånd mot fördjupningen av psykoterapin. En viktig slutsats i studien var att man antingen tenderade att skuldbelägga sig själv för de svårigheter som uppstod i psykoterapin alternativt att man lade över huvudansvaret för svårigheterna på terapeuten. Skam var ett återkommande ämne i flera av intervjuerna. Hur arbetsalliansen fungerade visade sig vara helt avgörande för hur psykoterapin utvecklades.

Knowledge withholding intentions (KWI), defined as the likelihood an individual will give less than full effort on knowledge contribution. If every member withholds knowledge in a software development team, it results in poor project performance. However, little research has been conducted to investigate the factors that influence knowledge withholding intentions. The purpose of this paper is to develop a theoretical model based Social Cognitive Theory and extends it with Social Exchange Theory to analyze the antecedents of knowledge withholding intentions from personal cognitions and contextual factors. Furthermore, the contextual influencers are subdivided into dimensions of rational choice, normative conformity, and affective bonding with a comprehensive view. Through a survey of 227 participants who have experience in software development, task interdependence, procedural justice, leader-member exchange, team-member exchange were found to have negative influences on knowledge withholding intentions. On the contrary, knowledge withholding outcome expectations and knowledge withholding self-efficacy were found to have positive influences on knowledge withholding intentions.

Le patient de réanimation est dans la plus part des cas un patient vulnérable et dépendant. Les principes fondamentaux de l’éthique sont bousculés et le réanimateur est face à des de nombreuses interrogations éthiques qui jalonnent le parcours du patient de son admission à sa sortie. Malgré une réflexion éthique formalisée guidant les décisions d’admission et de non-admission en réanimation pour les malades à haut risque de mortalité, la part laissée à la subjectivité est importante. Il n’y a pas cependant de situation figée pour laquelle un patient ne doit pas bénéficier de la réanimation. Une décision de non-admission en réanimation s'apparente à une décision de limitation thérapeutique. Ce schéma éthique s’accorde avec les principes éthiques : autonomie, bienfaisance, non malfaisance et justice distributive mais l'urgence rend souvent difficile l'analyse complète du dossier du patient.Le manque de lits de réanimation disponibles est susceptible d’influer sur la stratégie de triage soulignant l’impact de critères subjectifs dans le processus décisionnel. Ceci peut conduire à une sur-mortalité. Les études princeps réalisées sur les décisions de limitations et d’arrêt thérapeutiques (LAT) ont été à l’origine du débat sur la non-obstination déraisonnable aboutissant à terme à la promulgation de la Loi Leonetti. Ces données ont permis de corriger des dysfonctionnements éthiques lors des décisions de LAT. A la suite des questionnements récents de notre société nous avons analysé la réflexion des réanimateurs sur l’euthanasie.La réalisation de prélèvements d’organe chez des patients décédés d’arrêt cardiaque impose l’admission en réanimation de patients pour les quels les traitements n’ont plus l’objectif de les sauver, mais de préserver leurs organes pour le bien d’autrui. Ces situations soulignent les interrogations sur : la définition de la mort, l’instrumentalisation du corps, le consentement au don, l’information des proches et plus largement du public. / The critically ill patient is a vulnerable and dependent patient. The fundamental principles of ethics are rushed and the physician is faced with many ethical issues along the route of the patient from the discussion of his admission to discharge.Despite a formal ethical reflection guiding decisions of admission and non ICU admission these decisions of patients at high risk of mortality, the part left to subjectivity is important. The evolution of medical knowledge and advances in supported patients that there are no fixed position for which a patient should not receive resuscitation. A determination of non-ICU admission is similar to a decision of withholding or withdrawing therapies. This ethical scheme fits well with the ethical principles autonomy, beneficence , non-maleficence and distributive justice. The urgency makes it difficult to complete analysis of patient records because the data are not always available. The lack of available beds is likely to affect the sorting strategy highlighting the impact of subjective criteria in decision-making. This could induce excess mortality. The initial studies dedicated to withholding and withdrawing therapies have been the source of debate on the non-unreasonable obstinacy leading eventually to the enactment of the Leonetti's Law. These data were used to correct malfunctions in real ethical decisions of withholding or withdrawing. Following the recent issues of our society on euthanasia, we completed our reflection and asked if intensivists would support a law of exception euthanasia.The realization of organ harvesting in patients who died of cardiac arrest requires taking in resuscitation of patients for which treatments have more goals to save for, but to preserve their bodies for the sake of other patients. These situations highlight the questions: the definition of death, the manipulation of the body, the implicit or explicit consent and the information aspects of family and wider public.

In the 2011/2012 Budget Speech delivered by the Minister of Finance, Pravin Gordhan, it was announced that a 15% withholding tax on gambling winnings above R 25 000 was to be introduced with effect from 1 April 2012. This treatise was undertaken to critically analyse the different elements of the proposed new withholding tax. It was established that the fiscus already benefits significantly from the gambling industry and levies and taxes from the gambling industry dwarf the revenue SARS collect from other forms of taxes such as Donations tax and Estate Duty tax. The necessity, therefore, of taxing gambling winnings in the hands of the individual is debatable. A comparison with the three foreign countries used by the Minister as an example of countries who have successfully implemented a withholding tax on gambling winnings exposed operational or other characteristics which bear no significant relationship to the situation in which the industry operates in South Africa. Probably the most significant difference is the fact that in the three foreign countries, losses are deductible and only the net gains are taxed. Although it iv could add to an already seemingly administrative-intensive legislation, it is submitted that taxing gambling winnings and ignoring losses suffered by gamblers will be disproportionately unfair towards the taxpayer. The many questions raised in this treatise illustrate the level of uncertainty still surrounding the new proposed gambling tax. It is hoped that communication will be provided by SARS as soon as possible to address the issues at hand. This would go a long way in ensuring that the implementation of the proposed withholding tax on gambling winnings is as smooth and efficient as possible.

V ANGICKÉM JAZYCE THE FUTILE TREATMENT IN THE INTENSIVE CARE The theoretical part is define the concept of the futile treatment, analyze its legal and ethical context, especially within nursing and medical interventions, categorize the treatment and summarize the procedure of making decisions of changing the treatment in the Czech Republic. The purpose of the theoretical part is mapping the situations when the intensive care is pointless and how to proceed in the situations like these. The practical part will process a qualitative research by a form of personal interviews with several representatives of the professional public. The purpose of the practical part is to describe their personal experiences with this issue and to know their opinions of the situations when the futile retreatment is under way and how to categorize a treatment correctly. These interviews isprocessed by a form of the final discussion then. KEY WORDS: futile retreatment, intensive care, categorization, life quality, withdrawing, withholding, interview, euthanasia

Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014