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Anglický abstrakt The issues of the juvenile criminal justice This thesis is focused on question of juvenile delinquency, committing of unlawful acts of the youth and the children younger fifteen years old and penalties which are imposed according to Act No. 218/2003 Coll. This thesis deals with questions connected with delinquency of juvenile and handle them from view of substantial law, as to approach to them from criminality and criminology views. Thesis is focused on introducing united perspective of chosen topics juvenile criminal justice and in case of options settling alternative solutions. In the end of each chapter the author's own opinion is presented and in the case of problematic regulation also possible solution is proposed. Test is divided in to five chapters and further split into subsections. In first chapter basic key concepts regarding main thesis are defined. In the second chapter thesis deals with juvenile delinquency, especially about cause leading to delinquent acting of individuals and main features of unlawful acts committed by the youth. Further there are summarised data from official statistics. Third chapter is focused on still actual topic of legal liability of the juvenile, especially on setting age limit of legal liability and intellectual and moral maturity and with this...

Do firms face reputational penalties for committing environmental violations? This paper replicates the work of a previous empirical study to confirm the relationship between abnormal returns and legal penalties following the announcement of a violation. It then goes on to extend the study using more recent data to assess how reputational costs change over time. Across both sets of data, firms suffer abnormal stock price decreases following the announcement of an environmental crime. The size of prospective legal penalties is on average larger than the decrease in market value, indicating that investors base their reaction to violations off the present value of legal costs faced by the firm. Average abnormal returns decreased in size between the two studies, indicating that over time as investors started paying more attention to environmental responsibility, they became less surprised by new violations. The results of the studies taken together have public policy implications, indicating that at present investors face immediate penalties following a violation in the form of regulatory costs, but in the long term may also face reputational penalties due to increased investor attention to environmental performance.

Les sanctions de l’inexécution des contrats administratifs constituent un thème classique mais peu traité du droit administratif. Elles méritaient une étude globale renouvelée. Les principales sanctions applicables en cas d’inexécution ou d’exécution fautive de ces contrats existent en effet au moins depuis la première moitié du XXème siècle. Les présentations théoriques qui en sont faites remontent également à cette période et ont peu changé, même si certaines évolutions importantes du droit positif sont intervenues. Cette stabilité de la discipline cache pourtant une réelle complexité qui se décèle dès l’analyse de la notion-même de « sanction contractuelle ». En effet, les mesures auxquelles cette notion renvoie connaissent une pluralité d’objets (résiliation, exécution autoritaire des obligations, dommages-intérêts, pénalités…) et de fonctions (prévenir, réparer, punir…) bien distincts, les uns des autres. En cherchant a priori à éviter l’inexécution et a posteriori, à la surmonter, les sanctions contractuelles apparaissent à la fois comme des mesures préventives qui peuvent s’apparenter à de véritables mesures de police du service public et à des punitions intervenant dans un cadre répressif et disciplinaire particulier, caractéristique d’un ordre contractuel autonome. La complexité et le particularisme du droit des sanctions contractuelles résulte aussi de l’aspérité de leurs régimes auxquels le droit positif et la doctrine peinent à trouver une cohérence globale. Construits isolément, ces régimes ne résultent en effet d’aucune logique commune et unitaire. Pour autant, un certain nombre de règles applicables à toutes les sanctions peut être repéré, en même temps qu’une tendance progressive à l’harmonisation. A ce jour, la substance qui constitue le droit des sanctions contractuelles apparait ainsi suffisamment homogène pour permettre la consécration d’une catégorie juridique de nature à aboutir à l’application d’un régime cohérent. Au-delà des aspects théoriques de la question, une telle consécration pourrait s’accompagner de certaines évolutions de droit positif dont l’ensemble serait de nature à offrir une lisibilité de la matière et à accroitre la sécurité juridique qui paraissent aujourd’hui indispensables à la pratique et aux acteurs des contrats administratifs. / The sanctions of non-performance of administrative contracts are a classic but little-discussed theme of administrative law. They deserved a renewed global study. The main penalties applicable in the event of non-fulfillment or faulty execution of these contracts exist at least since the first half of the twentieth century. The theoretical presentations made there also date back to that period and have changed little, although some important developments in positive law have taken place. However, this stability of discipline hides a real complexity which can be discerned from the analysis of the notion of "contractual sanction". Indeed, the measures to which this notion refers are subject to a multiplicity of objects (termination, authoritarian execution of obligations, damages, penalties ...) and functions (prevention, repair, punishment ...) distinct from one another. By trying a priori to avoid non-performance and a posteriori, to overcome it, contractual sanctions appear both as preventive measures which may amount to genuine public service police measures and punishments in a framework repression and discipline, characteristic of an autonomous contractual order. The complexity and particularity of the contractual sanctions law also results from the asperity of their juridical regimes to which the positive law and the doctrine struggle to find a global coherence. Constructed in isolation, these regimes don’t result from any common and unitary logic. However, a number of rules applicable to all sanctions can be identified, along with a gradual trend towards harmonization. The substance which constitutes the contractual penalties law thus appears to be sufficiently homogeneous to enable the recognition of a legal category able to leading the application of a coherent regime. Beyond the theoretical aspects of the question, such a consecration could be accompanied by certain evolutions of positive law, the whole of which would be such as to offer a readability of the matter and to increase the legal certainty which now seem indispensable to the practice and the actors of the administrative contracts.

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / The Tax Administration Act 28 of 2011 is the most recent complete tax act to guide tax administration in South Africa and came into operation on 1 October 2012. The changes in the penalty regime in South Africa was that the understatement penalties, in sections 222 and 223 of the Tax Administration Act, replaced the additional tax that was previously levied in terms of section 76 of the Income Tax Act 58 of 1962. Understatement penalties are levied when a taxpayer understates his tax payable for a particular tax period. The understatement penalties are jointly determined by the behaviour of the taxpayer and other objective criteria that are listed in a table contained in section 223(1) of the Tax Administration Act. The report will focus on comparing the understatement penalties levied in South Africa and comparing it with understatement penalties levied in the United States of America (USA), Australia (AUS) and the United Kingdom (UK). The comparison will be used to determine how the understatement penalties are imposed in different cases and to determine if there are improvements that can be made to the current understatement penalties levied in South Africa. Keywords understatement penalty; understatement; behaviour; conduct; penalty; Tax Administration Act, United States of America (USA); United Kingdom (UK); Australia (AUS); South Africa (SA) / GR2018

El presente trabajo de investigación tiene como objetivo determinar cómo impacta la deducción de las penalidades contractuales en la determinación del impuesto a la renta en las empresas del sector construcción en Lima metropolitana centro del 2018. Esta investigación busca indagar los impactos que tendrán las penalidades contractuales en la determinación del impuesto a la renta en las empresas del sector construcción de Lima metropolitana centro en el periodo 2018, considerando los criterios adoptados y posturas que ha presentado la administración tributaria, en casos muy empíricas como a la vez proponiendo alternativas que permitan que las penalidades contractuales puedan ser de deducción para el determinado periodo. Para el desarrollo de esta investigación, se ha tomado en cuenta el reglamento de la ley del impuesto a la renta, resoluciones de Intendencia, resoluciones del Tribunal Fiscal que han tratado sobre las penalidades contractuales, además de ello tenemos referencias de la Casación N° 8407-2013-LIMA que se llevó en la Corte Suprema de Justicia de la República. El trabajo de investigación cuenta con cinco capítulos, estructurados de la siguiente manera, capítulo I “Marco Teórico”, donde se encuentra toda la información transcendental y relevante de diversas fuentes que han tratado sobre el tema de investigación; después el capítulo II “Plan de Investigación”, donde se identifica el problema, hipótesis y objetivos tanto generales como específicos; luego en el capítulo III “Metodología de Investigación”, se define el tipo y diseño de investigación a emplear, asimismo se detalla el tamaño de la muestra y las herramientas a usar para nuestro análisis cualitativo y cuantitativo. En donde la primera herramienta consta de una entrevista a profundidad a expertos del rubro y la segunda de una encuesta a las empresas del sector. Luego, en el capítulo IV “Desarrollo de la investigación” se realizó la aplicación de las dos herramientas planteadas en la investigación; para luego desarrollar un caso práctico para analizar cómo es el impacto de las penalidades contractuales en la determinación del impuesto a la renta. Para concluir, en el capítulo V “Análisis de Resultados”, se brinda los resultados de la investigación y aprobación de las hipótesis en base a las herramientas usadas, para luego brindar las presentes conclusiones y recomendaciones al trabajo de investigación. / The purpose of this research work is to determine how the deduction of contractual penalties impacts in the determination of the income tax in the companies of the construction sector in Lima Center of 2018. This research seeks to investigate the impacts that will have the contractual penalties in the determination of the income tax in the companies of the construction sector of Lima metropolitan Centro in the period 2018, considering the adopted criteria and positions that the tax administration has presented, in empirical cases and at the same time proposing alternatives that depend on contractual penalties can be of deduction for the given period. For the development of this investigation, the regulation of the law of income tax, Intendance resolutions, resolutions of the Fiscal Court that have dealt with contractual penalties has been taken into account, in addition to this we have references from Cassation No. 8407 -2013-LIMA that was taken in the Supreme Court of Justice of the Republic. The research work has five chapters, structured as follows, chapter I "Theoretical Framework", where all the transcendental and relevant information from other sources that have dealt with the subject of research; after is chapter II "Research Plan", where the problem, hypotheses and objectives are identified as in general and specific; then, in chapter III "Research Methodology", is defined the type and design of investigation , as well it’s detail the sample size and the tools to use for our qualitative and quantitative analysis. Where the first tool consists of an in-depth interview with experts in the field and the second of a survey of companies in the sector. Then, in chapter IV "Research development" the application of the two tools proposed in the research was carried out; then develop a case study for analyze how is impact of contractual penalties on the determination of income tax. To conclude, in Chapter V "Analysis of results", it’s provided the results of the investigation and the approval of the hypotheses based on the tools used, and then it is provide the conclusions and recommendations to the research work. / Tesis

The purpose of this study is to provide an overview of the development of violent crime in the geographical area belonging to the district courts of Mellersta- and Västra Värends, as well as Växjö Magistrate´s Court, during the period 1960—1970. The questions addressed include: What was the demographic distribution among crime victims and perpetrators in terms of gender, age, possible alcohol influence during the crime, and the relationships between the victim and the perpetrator? To what extent were young people perpetrators? How have the number of judgements changed over time? How can crime history be utilized in high school education? The prime material used consists of judgements from court records, and the theoretical frameworks include social vulnerability, peer influence and socialization, among others. The method employed is primarily quantitative, with the results presented in tabular form. The study confirms previous research on violent crimes, revealing that the majority of those convicted or victimized by violence during the period were men. However, one woman faced charges of rape but was ultimately convicted for assault, a charge outside the scope of sexual offences. The highest average age (31,8 years), including both men and women was found in Växjö Magistrate´s Court and stood out in the study. Concerning youth offenders, the study revealed that in Västra Värends district court, the majority (36,6 %) were in the 15—20 age group. Alcohol emerged as a recurring factor in the study. Of the total cases in Mellersta Värends district court, 65,6 % were influenced by alcohol at the time of the defense. In conclusion, the study confirms that socialization, peer influence and alcohol played significant roles in shaping the characteristics of violent crimes during this period.

A growing body of research has examined over-education as a mechanism of post-employment inequality between immigrants and natives in host-country labor markets. Despite the growing share of high-skilled female migrants globally and their persistent disadvantages in labor market outcomes, male immigrants have been the focus of this literature. Addressing this gap, this study utilizes longitudinal data from the UK survey “Understanding Society” to examine the impact of over-education on native-immigrant wage disparities in the UK, and its intersection with gender. Through descriptive analysis, the study reveals persistent inequalities in over- education experiences among immigrant men, and in particular Western immigrant women. Growth curve modelling is used to estimate initial and long-term wage-effects over-education among immigrant men and women, finding that over-educated immigrant women face substantial initial wage penalties, albeit not statistically significant, but demonstrate a wage- recovery over time. Conversely, over-educated immigrant men face smaller initial wage penalties, but display significantly lower wage growth than their correctly matched counterparts. In conclusion, these disparities underscore the gendered constraints and opportunities shaping immigrants’ assimilation paths; while the wages of correctly matched immigrant men gradually converge with those of natives over time, correctly matched immigrant women face persistent wage disadvantages and limited upward mobility.

Made available in DSpace on 2016-04-26T20:29:08Z (GMT). No. of bitstreams: 1 Daniele Chamma Candido.pdf: 1103798 bytes, checksum: e56a1416e2ac835ee277a8dc67534795 (MD5) Previous issue date: 2009-05-20 / This paper has a proposal of delimiting the legal regime of penalties applicable to individuals that celebrates administrative contracts with Public Administration. In order to do that, we analyze the legal relationship between parts in an administrative contract, its legal basis, purpose and peculiarities. Next, we try to locate the applicable penalties in the administrative contracts within the universe of all the penalties available to State by the legal system, highlighting the peculiarities of the legal system applicable to them. So, the administrative contract must be recognized with sort of special relationship of submission, which means, a link that generates a specific legal situation, where the contractor assumes the obligation to comply with the contract, its established rules and the possible changes that may occur in the amendment. The individual s contact with the Public Administration, through the contractual relationship, demands an internal discipline in order to ensure their proper exercise. This internal discipline is in charge of the Administration because it is impossible to the legislator to predict all the requirements for a successful implementation of all the administrative contracts and also because a general forecast of such would eliminate entirely the freedom of the Administration to amend the contract terms, as changing the public interest subjacent. One of the privilege conferred to the Administration in relation to the existing special entry in the administrative contract is the competence penalty, which means, the legal authorization to punish individuals that breaks their duties voluntarily assumed by the administrative contract. In the case of special circumstances for entry, the constitutional principles that limit the activity of the State penalty are flexible and shall apply in a more elastic manner. Thus, the law gives the power to sanction a plea, but not necessarily typifies the offenses and penalties. These can then be governed by rules, such as in the cases of agencies, for example or may be established in the contract. The typification is required, but not in the legal level, with no unconstitutionality in such a legal regime / O presente trabalho busca delimitar o regime jurídico das sanções aplicáveis aos particulares que celebram contratos administrativos com a Administração Pública. Para isso, analisamos a relação jurídica formada entre as partes no contrato administrativo, seu fundamento jurídico, sua finalidade e seus aspectos peculiares. Em seguida, procuramos situar as sanções aplicáveis nos contratos administrativos no universo das diversas espécies de penalidades colocadas à disposição do Estado pelo ordenamento jurídico, destacando as peculiaridades do regime jurídico aplicável a elas. Assim, o contrato administrativo deve ser reconhecido como espécie de relação de sujeição especial, isto é, vínculo que gera uma situação jurídica específica, em que o contratado assume a obrigação de cumprir o objeto do contrato, as regras estabelecidas neste e as alterações porventura realizadas no ajuste. O contato do particular com a Administração Pública, através da relação contratual, exige uma disciplina interna para garantir seu bom exercício. Essa disciplina interna é deixada a cargo da Administração por ser impossível para o legislador prever todas as exigências para a boa execução de todos os contratos administrativos e porque uma previsão geral dessa espécie tolheria por completo a liberdade da Administração de alteração das cláusulas contratuais, conforme fosse alterado o interesse público subjacente. Uma das prerrogativas conferidas à Administração no âmbito da relação de sujeição especial existente no contrato administrativo é a competência sancionatória, ou seja, a autorização legal para punir os particulares que descumprem seus deveres assumidos voluntariamente por meio do contrato administrativo. Por se tratar de hipótese de sujeição especial, os princípios constitucionais que limitam a atividade sancionatória do Estado são flexibilizados, aplicam-se de uma maneira mais elástica. Dessa forma, a lei dá fundamento ao poder de sanção, mas não necessariamente tipifica as infrações e as sanções. Estas podem ser reguladas posteriormente via regulamento, como no caso das agências, por exemplo, ou podem ser estabelecidas no contrato. A tipificação é exigida, mas não a nível legal, sem existir qualquer inconstitucionalidade em tal regime jurídico