The current study was based on MacQuoid and Jacquin’s (2011) study of juror bias in rape trials, except that an additional level of alcohol consumption was utilized in examining mock juror verdicts. Specifically, this study examined the influence of complainant alcohol consumption and defendant alcohol consumption on the opinions of mock jurors after deliberation (N = 527). Defendant alcohol consumption did not impact mock juror responsibility attributions of guilt ratings before of after deliberation. However, complainant alcohol consumption significantly impacted mock juror opinions before and after group deliberation. Complainants who were buzzed at the time of the alleged rape were viewed are more responsible for the rape than those who were intoxicated or sober. Defendants were viewed as more responsible when the complainant was intoxicated at the time of the alleged rape. The results indicate that juror biases are not an issue in today’s court.

This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, but there is also the tax burden. This work is advice on how to get rid of this burden, even if only partially. The work not only describes the possibilities of tax optimization, but also alludes to more complicated areas that are still in dispute due to the existence of several possible ways to post. In the last chapter, the work is enriched with practical cases, when taxpayers did not follow the established rules. This is a cassation complaint related to claims, which were resolved by the Supreme Administrative Court in recent years.

Although rape is prevalent in the United States, conviction rates for perpetrators are low. Before developing a solution for low conviction rates in rape cases, researchers must examine factors that influence juror decisions in rape trials. The current study investigated the influence of complainant substance use and juror education about rape myths and sexual consent laws. Mock jurors were randomly assigned to one of twelve conditions and after reading the rape trial summary were asked to rate defendant guilt and complainant and defendant blameworthiness and credibility. Mock jurors in the education condition rated the defendant as significantly guiltier and more to blame for the sexual assault than did mock jurors in the no education condition.