Magistro baigiamajame darbe išanalizuotos ir įvertintos atleidimo nuo baudžiamosios atsakomybės kai kaltininkas susitaiko su nukentėjusiu asmeniu teorinės nuostatos, išanalizuotos jų problemos, išnagrinėtas šios atleidimo nuo baudžiamosios atsakomybės rūšies teorinis reglamentavimas Lietuvoje bei jo taikymo Lietuvos teismų praktikoje problemos, pateikiami pasiūlymai taikymo praktinėms problemoms išspręsti. Pirmoje dalyje nagrinėjami teoriniai baudžiamosios atsakomybės, atleidimo nuo baudžiamosios atsakomybės aspektai, nurodoma atleidimo nuo baudžiamosios atsakomybės kai kaltininkas susitaiko su nukentėjusiu asmeniu vieta baudžiamosios teisės sistemoje, jos požymiai, skirtumai nuo kitų baudžiamosios teisės institutų bei reikšmė. Antroje dalyje analizuojami teoriniai atleidimo nuo baudžiamosios atsakomybės kaltininkui ir nukentėjusiam asmeniui susitaikius aspektai, taikymo pagrindai, teorinės ir praktinės problemos, su kuriomis susiduriama taikant šiuos pagrindus, galimi jų sprendimo būdai. Trečioje dalyje yra nagrinėjami atleidimo nuo baudžiamosios atsakomybės kaltininkui ir nukentėjusiajam susitaikius taikymo apribojimai bei teisiniai padariniai. / The final Master's thesis analysed and evaluated the theoretical approaches for exemption from criminal liability when the perpetrator reconciles with the victim, analyzing their problems and theoretical regulation of dealing with the exemption of from criminal liability of this kind in Lithuania, and problems of its application in the Lithuanian case law, by providing the recommendations for solving practical problems for its application. The first part deals with theoretical aspects of criminal liability and with exemption from criminal liability, pointing out the role in the criminal justice system of exemption from criminal liability when the perpetrator reconciles with the victim, its features, differences from other criminal justice institutions, and the value. The second part examines the theoretical aspects of exemption from criminal liability in case of reconciliation of the victim and the offender, the basics of its application, theoretical and practical problems encountered in the application of these fundamentals, and their possible solutions. The third part analyses the limitations for application of exemption from criminal liability in case of reconciliation of the perpetrator and the victim, and legal consequences.

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

Issued also as thesis, Columbia University. / Includes bibliographical references.

Problembakgrund och problemdiskussion: Mellan åren 2006 och 2010 genomförde länderna i den Europeiska Unionen ett omfattande förenklingsarbete gällande de mindre aktiebolagen. Detta medförde vissa regeländringar. Syftet med förenklingsarbetet var att företagen skulle bli mer konkurrenskraftiga och detta skulle leda till fler växande företag som i sin tur skulle anställa fler. Den 1 november 2010 tog riksdagen beslutet att avskaffa revisionsplikten för mindre aktiebolag i Sverige i enlighet med förenklingsarbetet. Beslutet medförde att de aktiebolag som inte överskrider fler än ett av de fastställda gränsvärdena inte längre omfattas av revisionsplikten. Gränsvärdena är individuella för medlemsländerna men får inte överstiga de värden som Europeiska Unionen fastställt. Revisionspliktens avskaffande påverkade, år 2010 mer än 70 % av alla aktiebolag i Sverige. Vi har hittat studier som är genomförda i Storbritannien, Danmark och Finland men inte Sverige angående vad ägarna har för åsikt om avskaffandet. Därför vill vi undersöka ägarnas inställning till revisorn. Utifrån resultatet kan ägarna få en överblick över hur andra ägare resonerar. Syfte: Uppsatsen syfte är att identifiera och förklara vilka motiv ägare av mindre aktiebolag har till att anlita en revisor eller ej. Detta för att skapa en förståelse för ägarnas inställning till revisorn. Metod: Undersökningen har baserats på en kvalitativ metod med en abduktiv ansats. Där intervjuer utgjorde insamlingsmetoden av empirin som sedan analyserades med hjälp av en egenframtagen analysmodell. Det genomfördes sex intervjuer med ägare av mindre aktiebolag i Skövde och närliggande orter. Dessa ägare är verksamma i tre olika branscher; jordbruk, klädbutiker samt hälsa och sjukvård. Slutsats: Ägarna har olika synsätt på revisorn. Det vill säga att det finns ägare som anser att det är värdefullt att anlita en revisor trots att lagkravet togs bort men det finns också ägare som tycker motsatsen. Dock är den generella meningen bland de intervjuade att vid valet skall ägaren ta hänsyn till sina egna behov, företagets ekonomi och kostnaden för revisorn. Samtliga ägare utgår också från sig själva när de genomför valet och funderar inte över hur likartade organisationer gör. Det stämmer inte överens med den nyinstitutionella teorin som menar att organisationer strävar efter att bli mer lika varandra. / Background: Between 2006 and 2010, the countries of the European Union underwent massive simplification work regarding small businesses which resulted in some law changes. The main purpose with these rule changes was to make the companies more competitive and growing. This expects to lead the companies hiring more people. November 1st 2010 the Swedish government abolished the audit obligation for small businesses. The outcome of these changes was that companies that do not exceed more than one of the defined values do not need to hire an auditor. These values are different in each member state but are not allowed to exceed the values set by the European Union. The exception from the audit obligation affected more than 70 % of all companies in year 2010 in Sweden. Research has been made from owners’ perspective in other countries, like United Kingdom, Denmark and Finland, but not in Sweden. Therefore we wanted to analyze the subject from an owner’s perspective. The result can give the owners an overview of how other owners choose. Purpose: The purpose of the essay is to explore and explain what motives owner of small business’ have for hiring an auditor or not. This will create an understanding of the owners' views on the auditing. Method: The study has been based on a abductive approach applying qualitative methods. The data have been collected by interviews which have been analyzed by using our own model. Six interviews were made with owners of small companies in Skövde and nearby towns. These owners are active in three different industries: agriculture, clothing stores and health and medical care. Conclusion: The owners have different views on the auditor. That is, there are owners who consider it useful to hire an auditor even though the legal requirement was removed but there are also owners who think the opposite. However, the general opinion among the interviewees is that when the choice is made, the owner must take into account his or her own needs, the company's finances and the cost. It is also clear that the choice is based on themselves and not from other similar organizations, which is in contrast to the new institutional theory. Since the theory focuses on the organizations aim to be more alike each other, which this studies informants do not agree with.

Les autorités communautaires ont toujours eu une approche très pragmatique du droit, utilisant ce dernier comme un outil afin d4atteindre les objectifs de l4Union européenne et notamment la réalisation du marché intérieur. La thèse examine le cas particulier du marché de la pièce de rechange automobile et propose une évaluation des moyens mis en oeuvre sur ce secteur. L'étude s'articule alors autour de deux grands principes : la nécessité de renforcer la concurrence sur lemarché et la limitation progressive des droits de propriété intellectuelle sur ces produits.De par son importance tant économique que sociétale, le marché automobile s'est vu traité spécifiquement par le droit communautaire de la concurrence. Au sein de ce secteur, le marché de la pièce de rechange automobile jouit d'un régime particulier depuis le règlement d'exemption catégorielle n° 1400/2002 ; et la rédaction du nouveau règlement n'a fait que réaffirmer avec force la singularité de ce marché. Ainsi, alors que le marché des véhicules neufs revient, après plus d'unquart de siècle, au sein du régime général, le marché secondaire maintient son statut particulier dans le règlement n° 461/2010.De plus, le marché présente une autre particularité avec les pièces de rechange visibles (carrosserie, lanternerie, etc.) qui bénéficient, en France, d'un cumul de protection au titre du droit des dessins et modèles et du droit d'auteur. Ces droits assurent un monopole de droit et de fait aux constructeurs automobiles. Il serait donc nécessaire d'admettre et de tendre vers leur limitation pour assurer laréalisation du marché. / The European authorities have always had a very pragmatic approach to law, using it as a tool to achieve the goals of the European Union, such as the completion of the internal market. This thesis discusses the specific situation of the automotive spare parts market and assesses the resources deployed for this sector. This study is thus grounded on two main principles: the need to reinforce the competition within the market and the gradual limitation of intellectual property rights on thoseproducts.Due to its economic and social importance, the automobile sector has had special treatment under community competition law. Within this sector, the spare parts market has been separately regulated since block exemption regulation n° 1400/2002; and the draft of the new regulation only reaffirmed the specificity of the market. As a result, the new vehicle market has been reintegrated, after over a quarter century, into the general arrangement, while the secondary market maintains its specific status pursuant to regulation n° 461/2010.Furthermore, this market presents another distinctive characteristic shared by the visible spare parts market (bodywork, headlights, etc.) which benefits, in France, from the dual protection of industrial design right and copyright. Those rights ensure car manufacturers a de jure and de facto monopoly. One should therefore acknowledge them and work toward limiting them in order to complete the internal market.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-03-07T15:34:52Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação formatada - versão DIGITAL.pdf: 1379319 bytes, checksum: a71b89ea4a2e92f71e212a64f1c9023b (MD5) / Made available in DSpace on 2017-03-07T15:34:52Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação formatada - versão DIGITAL.pdf: 1379319 bytes, checksum: a71b89ea4a2e92f71e212a64f1c9023b (MD5) Previous issue date: 2016-08-24 / Este trabalho analisou os procedimentos de compras e contratações de serviços da UFPE, sobre a Dispensa de Licitação nos contratos realizados pelas Unidades Gestoras - UGs, enfatizando o gasto orçamentário e financeiro da referida dispensa acima do limite de 10% (dez por cento) em compras e serviços, como também, observou as normas e diretrizes internas que regem este processo na UFPE. Um outro aspecto foi a Adesão em Atas de Registro de Preços de outras Instituições, conhecida como ‘carona’, interpretando a legalidade desta adesão. O referencial teórico do trabalho é a Lei nº. 8.666, de 21 de junho de 1993, da Presidência da República, bem como o embasamento de ideias disponíveis na literatura, além de noções gerais sobre compras e contratações de serviços. Realizou-se um estudo de caso na UFPE, coletando-se dados, mediante entrevistas estruturadas com os servidores responsáveis pelas compras das UG’s, além de observação direta dos processos de compras e, pesquisa em documentos dos processos de licitação indeferidos. Adicionalmente, realizou-se uma visita ao Comando Militar do Nordeste, para conhecer os seus procedimentos de compras e contratações, já que suas Atas de Registro de Preços são utilizadas pela UFPE. Como resultado tem-se o diagnóstico dos problemas enfrentados de um lado, em relação aos processos internos e, de outro, pela constatação de que as despesas são realizadas através da ‘carona’, pregão e dispensa de licitação e, neste caso ultrapassando o limite legal. Por fim é apresentada uma proposta de procedimento para as atividades de compras, cada UG faz seu planejamento anual, usando uma cartilha (a ser elaborada) de forma padronizada e centralizar as demandas. / This study analyzed the procurement procedures and service contracts from Federal University of Pernambuco - UFPE, about the Bid Waiver contracts made by Management Units – MU´s, emphasizing the budget and financial costs of that exemption above the limit of 10% (ten percent) of purchases and services, but also noted the rules and internal guidelines governing this process at university. Another aspect was the Accession on Prices Registration Minutes of other institutions, known as 'lift', interpreting the legality of accession. The theoretical work of reference is the Law no. 8666 of 21 June 1993, the Presidency, as well as the basis of available ideas in the literature, and general notions on procurement and contracting services also. We conducted a case study at UFPE, by collecting data through structured interviews with the officers responsible for the MU's purchases, and direct observation of procurement processes and research documents of rejected bidding processes. Additionally, there was a visit to the Military Command of the Northeast, to know their procurement procedures and contracts, because their prices Registration Minutes are used by UFPE. As a result there is the diagnosis of the problems faced on one side with respect to internal processes and on the other, by the fact that expenditure is carried out through the 'ride', trading and bidding process and in this case exceeding the limit cool. Finally, is the suggested procedure for purchasing activities, each MU makes its annual planning, using a primer (to be developed) in a standardized manner and centralize demands.

The diploma thesis deals with the affect of tax exemption as a structural element of personal income tax at the rate of taxation in the Nordic countries. The first part of the analysis consists of a comparison of the structure of personal income tax in selected countries and an analysis of exempt income, with a focus on social benefits. The final analysis includes calculation of the rate of taxation for several types of households and several levels of income. The results are then compared across selected countries.

Title: Exemption from physical education in a secondary school Objectives: The main goal of the thesis is to examine the extent and also main reasons for partial and full exemption of pupils from physical education in a secondary school. That will be reached per analyzing results from survey whose participants will be headmasters from Prague grammar schools. There will be also explained how lessons absence of pupils is compensated and how the schools solve final classification. Methods: For obtaining data, the electronic questionnaire examining the topic of exemption from physical education was made. The questionnaire was sent to fill to competent persons at Prague grammar schools. Their answers were then organized and analyzed for final results. Results: Every monitored school had at least one student partly exempted from physical education. Only one school had not a single student fully exempted. Compared with Czech School Inspection data from 2016 the average numbers of exempted students were lower. Ratio of girl and boys was almost equable. The most frequent medical cause for exemption was weakening of muscular- skeletal system, from nonmedical causes it was sport aktivity out of school. In most cases there is no compensation for absence in lessons. Partly exempted students were mostly...

Bakgrund: Den 1 november 2010 avskaffades revisionsplikten för små företag i Sverige, vilket innebar att små företag får välja om de vill ha en revisor eller inte. Ett av motiven bakom lagändringen var att småföretagens tillväxt skulle öka. För att öka tillväxten krävs finansiering. Småföretagens främsta finansieringskällor är eget kapital och löpande intäkter. Detta räcker emellertid inte utan företagen behöver ofta komplettera med externfinansiering, i form av banklån. Trots vikten av externt kapital har små företag svårare än stora företag att finansiera tillväxten med banklån. En av anledningarna till detta är att den finansiella informationen som bankerna samlar in är bristfällig. För att informationens trovärdighet ska öka önskar därför bankerna att den finansiella informationen är granskad av en revisor. Syfte: Syftet med studien är att förklara hur bankerna upplever att kreditbedömningen av små företag har påverkats av frivillig revision. Således syftar studien till att öka förståelsen för hur kreditbedömningen går till samt vilken roll revisorn har i denna. Metod: Studien har baserats på den kvalitativa metoden där sex stycken intervjuer har genomförts. Fem av dessa har varit telefonintervjuer medan en har varit en personlig intervju på informantens arbetsplats. Alla informanter arbetar inom banksektorn och var tillgängliga inom Skaraborgsområdet, därmed har både ett strategiskt- och bekvämlighetsurval gjorts. Resultat och slutsats: Studien visar på att revisionen har en viss roll vid kreditbedömningen genom sin granskningsfunktion. Däremot kan inte studiens resultat påvisa att bankerna i Skaraborg har upplevt att den frivilliga revisionen har haft en avgörande påverkan på kreditbedömning. / Background: On 1 November 2010 the statutory audit for small firms in Sweden was abolished, which meant that small firms were allowed to choose whether or not to havean auditor. One of the motives behind the change in the law was that the growth of small firms would increase. In order to increase growth, financing is required. The main source of financing for small firms are equity and current income. However, this is not enough,and small firms often need to supplement with external financing, in the form of bankloans. Despite the importance of external capital, small firms find it more difficult than large firms to finance economic growth with bank loans. One of the reasons for this is that the financial information collected by banks is inadequate. Therefore, in order to increase the credibility of the information, the banks wish that the financial information is audited by an auditor. Purpose: The purpose of the study is to explain how the banks feel that the credit assessment of small firms has been affected by the voluntary auditing. Thus, the aim of the study is to increase the understanding of how the credit assessment is carried out and what role the auditor has in it. Methods: The study has been based on the qualitative method where six interviews have been conducted. Five of these have been telephone interviews while one has been a personal interview at the informant’s workplace. All the informants work in the banking sector and were available in the Skaraborg area, thus both a strategic and convenience selection has been. Results and conclusion: The study shows that the audit has a certain role in the credit assessment through its function. However, the results of the study cannot show that the banks in Skaraborg have experienced that the voluntary audit has had a decisive impact on credit assessment.

Immunity in criminal law Abstract This thesis aims to offer the reader a view of the institution of parliamentary imunity as it relates to criminal law. This topic frequently divides both the experts in criminal law and also the general public. Despite the fact that most of the time this legal issue is talked about with respect to the constitutional law it has an impact on criminal law, both the substantive criminal law and the procedural criminal law. The complexity of this topic is self-evident and opinions vary greatly across the field, which is one of the reasons why this topic is sought out quite frequently by many students who approach it from various angles. The work is structured in a way to familiarise the reader with the necessary knowledge even if the reader is not an expert in law, but who is, for example, interested in the topic from a political perspective. The thesis covers the basic introduction to the topic, historical evolution of the institution including the legal transformations all the way up to the date this work has been finalised, squaring this institute with the basic principles of democratic state and a comparative analysis of this institute in other European countries. Important part of this thesis is dealing with specific uses of the parliamentary imunity. The conclusion of this...