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Shrnutí v anglickém jazyce / Resumé in English The purpose of my thesis is to analyse one of the most controversial topic, which people often discuss, the death penalty. To bring an option for a potential reader how to to make his own attitude to the death penalty was the collateral aim. In recent decades the most states abolished death penalty. But there is still over one quarter states in the world, which death penalty aply. Neverthelles public opinion polls show, that public support is relatively significant. The thesis is composed of nine chapters. Chapter one is introductory and defines the purpose of this thesis. Chapter two deals with the punishment and its purpose. This chapter consists of two parts. Part one concentrate on the punishment and defines, what this concept means. Second part concentrate on the purpose of the punishment, on the absolute and relative theory, on the purpose of the death penalty and on the purpose of the punishment in the czech penal code. Chapter three describes the history of the death penalty. The chapter consists of three parts. Part one deals with general history of the death penalty. Part two concentrate on the history of the death penalty in our area. Part three describes the most frequent method of the death pealty. Chapter four concentrates on the arguments of...

This dissertation quantifies the magnitude of the marriage penalty tax and measures its distributional effects on the general population. Estimates of the marriage penalty tax were calculated based on the effects of the most recent tax act on all taxpayers according to class of income. The study measures the distribution of the marriage penalty tax using income tax data for the year 2000 and projects changes that result from the Jobs and Growth Tax Relief Reconciliation Act of 2003. Data for analysis was obtained from the Internal Revenue Service’s Statistics of Income (SOI) database and the Census Bureau’s year 2000 Current Population Survey (CPS) database. On signing the new tax act, President Bush said that the current tax code frequently taxes couples more after they get married and that the marriage tax contradicts American values and any reasonable sense of fairness. However, even after passage of the new tax act, results of the study indicate that while the marriage penalty tax is reduced, it continues to negatively affect the American family.

¡@¡@This paper studies the MNE¡¦s choice of the optimal transfer price with the consideration of the possibility of transfer pricing penalty. Because the transfer prices are determined in-house, there are opportunities for MNE to manipulate the prices and evade corporate income tax and trade taxes. To reduce these opportunities, most governments have implemented transfer pricing regulations based on the OECD guidelines. If the MNE¡¦s manipulation of transfer prices is too flagrant, an extra tax will be levied to penalize the MNE. As long as the tax rates are different in different jurisdictions, the MNE will pick transfer prices that balance between the gain from profit shifting and the loss coming from the possible penalty. ¡@¡@Three forms of probability are introduced to capture the possibility of being penalized when the MNE tries to manipulate the transfer prices. We find close form solutions under the linear and quadratic forms of probability. And numerical simulation is used to get the optimal transfer price under the exponential form of probability.

Promptness of a reward and penalty system is critical to effectively serve the purpose of incentive provision or prevention from repeating a mistake for judiciary officials. Exactitude of the implementation, on the other hand, depends on whether the resultant verdict is over-crediting the reward or the penalty. As to the scrupulousness of verdicts, it can be evaluated through the consistency of the criteria and the compliance of procedural justice. The fundamental principle to establish a reward and penalty system for civil servants, through internal management activities in government agencies, is to reward those who have an outstanding performance on job duty, an excellent record of service, or a great contribution to the agency, and to punish those who abuse their power, infringe human rights, or have a moral misconduct. Judiciary officials are part of civil servants and their job duty is to assist the proceedings of judiciary cases. They are expected to comply with a higher moral standard than other civil servants. The reward and penalty system has long existed and practiced for centuries. Its importance to manage a vast body of civil servants is undeniable. Various sources of literature on personnel administration also show that a good system design will have a positive effect to improve job performance and increase morale. However, the number of rewarding case for judiciary officials is far less than that for other civil servants, and very few rewarding cases are proposed. Moreover, no accounting item of the prize for the rewarding cases is officially budgeted. As a result, all of the rewarding cases in the end are treated by giving over-time working salary. This thesis will discuss why the reward and penalty system is designed as a quota system in which the number of rewarding cases has a cap in proportional to the total number of personnel in the court, and whether this is the reason for applying stringent criteria to those whose job is transferred from other government agencies. This thesis is to study the promptness, exactitude, and scrupulousness of the reward and penalty system for judiciary officials based on the framework of five theoretical aspects, administrative theory, administrative organization, administrative privilege, administrative remedy, and administrative supervision. The difference of the actual practices in the court administrative system versus in other civil-servant agencies will be also discussed. International comparison with the judiciary system in the United States and China is provided, as well as suggestions for future research.

Through the current public enforcement powers, the Commission has the possibility to request information and perform inspections in order to collect such evidence that can prove an infringement of Article 101 TFEU. However, undertakings involved in cartels, that are willing to inform the Commission of the existence of such activity, should not be deterred from doing so by the high fines which they might face. Voluntary assistance from cartel participants is of great importance since cartels are secret and therefore by their very nature extremely difficult to detect and investigate without the cooperation of at least one of the participants. Immunity and reduction of fines for ‘whistle blowers’ has been considered justified with regard to the great reduction of cartels that follows. The EU has introduced the Leniency Notice, which aim is to fulfil these goals, and at the same time fulfil the overriding aims of competition law enforcement. The Leniency Notice has been considered necessary as a tool for the Commission to enforce competition law and has proven to be a great success. The aim of this thesis is to investigate whether it may be justified to modify and extend the Leniency Notice further by introducing Leniency Plus. Leniency Plus is a method with the primary objective to detect more cartels. It functions by rewarding cartel participants with additional lenient treatment for disclosing other cartels. Leniency Plus have to be able to fulfil the goals of effective public enforcement of competition law, and at the same time operate under the general principles of EU law, mainly the principles of proportionality, equal treatment, effectiveness and legal certainty. It will be argued that an introduction of Leniency Plus in the Leniency Notice should be welcomed, subject to certain further modifications for it to function in the EU, such as limitations in the number of undertakings eligible for immunity, increase the standard of evidence provided, or to complement it with a negative sanction to enforce disclosure.

Lietuvoje ir ir kitose Europos šalyse (Italijoje, Lenkijoje) pasigirsta politikų bei visuomenės kalbų, jog verta atkurti mirties bausmę. Kiek tokios kalbos realios? Europa po antrojo pasaulinio karo dėjo maksimaliai pastangų panaikinti mirties bausmę visame kontinente. Darbas buvo ilgas, užtruko ilgus dešimtmečius, bet dėl diplomatinių viražų, beveik visos Europos šalys mirties bausmės nebetaiko. Dabartinės retencionistinės kalbos kai kam atrodo kaip žingsnis atgal, nes aboliucionistai mano, jog mirties bausmės uždraudimas tai toks pats didelis laimėjimas, kaip pasaulinis demokratijos įsitvirtinimas daugumoje pasaulio šalių. Retencionistai gi visai kitaip žvelgia į mirties bausmę ir mato ją kaip normalią baudžiamosios politikos priemonę. Todėl diskusijos tarp dviejų priešingų stovyklų verda tiek dėl mirties bausmės privalumų ir trūkumų, tiek dėl apskritai galimybės atkurti mirties bausmę bent jau tam tikrose šalyse. Aboliucionistai, ilgai kovoję už visuotinį aboliucionizmą neketina užleisti nė kiek savo jau iškovotų pozicijų plotelio, tačiau tam vėlgi pasitelkia argumentus, kuriuos naudoja debatuose „už ir prieš“ mirties bausmę. Retencionistai gi naudoja skirtingoms diskusijoms skirtingus argumentus, bet matyt jų retorika ir pozicija yra kitokia dėl to, kad jų šalių baudžiamoji politika kelia kitokius tikslus ir uždavinius teisei, susiduria su kitomis problemomis, o visuomenės skirtingai nuo ES senbuvių visuomenių supranta teisės paskirtį, Europa gi visus paima po vienu... [toliau žr. visą tekstą] / In Lithuania and other European countries (Italy, Poland) politicians and the public discuss on the issue is it worth restoring the death penalty. Europe after the Second World War, has made maximum efforts to abolish the death penalty throughout the continent. The work was long, it took many decades, but after the diplomatic virages, almost all European countries have abolished death penalty. Current retencional discusses for some seems like a step back, because abolutionists believe that the prohibition of the death penalty is same great achievement, as the global entrenchment of democracy in most countries of the world. Retencionists look in other way to the death penalty and sees it as a normal criminal policy. Therefore, the debate between two opposite camps is going both about death penalty pros and cons, both for the general possibility of restoring the death penalty, at least in certain countries. Aboliucionists has long fought for universal aboliutionizm and do not intend to relinquish any of the positions they have already achieved. Abolutionists rely on the arguments used by the recent debates for and against the death penalty. Retencionists use different arguments for debates, but apparently their rhetoric, and the position is different because of their criminal policies are different goals. Countries of the retencionists has other objectives for the law- it is faced with other problems, and the public, unlike the EU's old member countries‘s societies understand... [to full text]

The issue of the death penalty is not just a matter of legal and political, but mainly social, ethical and moral. As other questions like abortion, euthanasia and gay adoption of children, this issue forces us to make up our own opinion and take an attitude. In addition, capital punishment is not only historical relic, but there are still lot of states that retained it in their legal system and also a lot of states that can perform it today. And it is not just a totalitarian or authoritarian states, as it might seem, but also a modern democratic society such as Japan or the United States of America. In the second chapter of his work, I focus on issue what is punishment and what kind of punishment and purpose exists. In the third chapter I try to outline the history and present of the death penalty, in the fourth chapter on methods of its execution. In the fifth chapter I introduce arguments of supporters and opponents of the death penalty, in next chapter I focus on public opinion. In the seventh chapter I work with international documents that deal with the death penalty. In the eighth chapter, I try to look at the death penalty from the perspective of Christian faith. The ninth chapter focuses on alternatives to the death penalty and the tenth deals with several well-known cases which have occurred in our...