Longevity of EU membership and VAT practices: Dependencies,Contradictions And Implications

The research aimed to analyze the influence of the standard VAT rate and the number of existing rates on the efficiency of VAT collection in the old and new member states of the European Union. The Student's t-test was applied to assess the significance of the model coefficients. P-values< 0.05 provide evidence that the parameter under test is significant. The study's conclusion is that a tax system containing a small number of reduced VAT rates and one relatively low standard rate of this tax is a system that will be less exposed to danger from unscrupulous entities practicing tax fraud.     

Women’s experiences of care and support following perinatal death in high burden countries: A metasynthesis

ProblemThe experiences of women in low and middle-income countries following perinatal death remains difficult and challenging, thereby increasing their susceptibility to negative psychological impact particularly with insufficient bereavement care and support.BackgroundPerinatal death invariably brings intense grief which significantly impacts women, and requires adequate bereavement care to limit negative outcomes in the short and long-term.AimTo develop deeper understanding of women’s experience of care and support following perinatal death in high burden settings.MethodsSix electronic databases were searched with relevant terms established using the SPIDER tool, supplemented by hand search of reference lists. Studies were independently screened for inclusion by all authors. Meta-ethnography (Noblit and Hare,1988) was used to synthesise existing qualitative studies.FindingsEight studies conducted in Sub-Saharan African and South Asian countries namely South Africa, Uganda, Ghana, Kenya, India and Malawi were included, and three main themes were identified; mothers’ reaction to their baby’s death, care and support after perinatal death, and coping strategies in the absence of care and support. Perinatal death was not appropriately acknowledged therefore care and support was inadequate and, in some cases, non-existent. Consequently, mothers resorted to adopting coping strategies as they were unable to express their grief.DiscussionThere is insufficient care and support for women following perinatal death in high burden settings.ConclusionsFurther research is required into the care and support being given by healthcare professionals and families in high burden settings, thereby ultimately aiding the development of guidance on perinatal bereavement care.     

网络服务提供者网络著作权侵权证明责任研究

通过对网络服务提供者进行界定，区分提供信息内容服务的网络服务提供者和提供技术服务的网络服务提供者，前者承担直接侵权责任，后者承担间接侵权责任和替代责任；进一步分析网络服务提供者直接侵权责任、间接侵权责任、替代责任的责任认定和侵权责任构成要件，以此来作为证明责任分配的基础。由此认为:第一，直接侵权责任构成要件包括行为、过错、损害和因果关系四要件，网络服务提供者仅就“合法来源”承担证明责任。第二，间接侵权责任构成要件包括行为、过错、损害和因果关系四要件，网络服务提供者就“过错”要件承担证明责任。第三，替代侵权责任构成要件包括行为、损害和因果关系，网络服务提供者不承担证明责任。第四，网络服务提供者就合理使用规则的两个判断要件承担证明责任。