Imposition of punishments on adults Abstract This work is focused on the topic of imposition punishments on adults. The first part defines the concept and purpose of punishment. The characteristics of these concepts are a prerequisite for understanding the following chapters. Retributive, utilitarian and mixed theories of punishment are defined here. The individual functions of punishment are also described here. Another chapter is devoted to the principles of sentencing. The core of the work deals with the gradual analysis of individual criteria that the court takes into account when imposing punishments, together with issues of mitigating and aggravating circumstances. In the final part, attention is paid to the concurrence of crimes, recidivism and their punishment. This part begins with a definition of simultaneity and further elaborates on the three main principles governing the imposition of punishment. Finally, it also provides a detailed overview of the legal concepts of concurrent and aggregate sentences. The thesis is supplemented by selected judgments of the Constitutional Court and the Supreme Court. The main goal of this work is to collect and provide as much information as possible on the issue of imposition of punishments on adults, as well as to analyze the theoretical foundations of this...

Avec l’accroissement des échanges transfrontaliers entre entreprises associées et des moyens de contrôles des transactions internationales par les administrations fiscales, les risques de différends en matière de prix de transfert augmentent nécessairement. Si ces conflits ne sont pas résolus, ils peuvent entraîner des doubles impositions, principalement économiques, et constituer des obstacles pour la libre circulation des biens et des services dans une économie globalisée. Les contribuables et les Etats ont donc besoin de procédures efficaces pour résoudre ces situations, unanimement dénoncées par les organisations internationales et les contribuables. Or les procédures actuelles ne sont pas totalement satisfaisantes. La Commission européenne, puis l’O.C.D.E ont récemment mené des travaux d’envergure visant à en améliorer les mécanismes. Le règlement de la double imposition en matière de prix de transfert est incontestablement un sujet d’actualité. Ces travaux invitent à une analyse critique de l’ensemble des mécanismes internationaux de règlement de la double imposition résultant de la correction des prix de transfert. Ces procédures sont étudiées, les causes de dysfonctionnement recherchées et des mesures d’amélioration sont proposées, notamment à la lumière des récents travaux des organisations internationales. La première partie est consacrée à la procédure amiable dans le cadre des conventions fiscales bilatérales. L’analyse menée suit une approche chronologique des étapes de la procédure, depuis son ouverture jusqu’à la mise en oeuvre de l’accord amiable. La seconde partie traite des voies nouvelles de règlement des doubles impositions que constituent la médiation, la conciliation et l’arbitrage en matière fiscale. Une large place est consacrée à l’arbitrage qui est analysé tant sur le plan conventionnel, puisqu’il a été récemment intégré dans les conventions modèles O.C.D.E. et O.N.U., que dans le cadre de la convention européenne d’arbitrage. Cette étude fait largement référence à l’approche de l’O.C.D.E. et des principaux Etats partenaires de la France. Néanmoins, il ne s’agit pas là d’un exercice de droit comparé mais seulement d’une mise en exergue d’autres pratiques pour servir le propos. / With increasing cross-border trade between associated enterprises and means of control of international transactions by the tax authorities, the risk of disputes over transfer pricing necessarily increase. If these conflicts are not resolved, they can lead to double taxation, mainly of economic nature, and constitute obstacles to the free movement of goods and services in a globalised economy. Taxpayers and States therefore need effective procedures to resolve these situations, unanimously denounced by international organizations and taxpayers. However, current procedures are not entirely satisfactory. The European Commission and the O.E.C.D. have recently completed extensive work to improve the mechanisms. Dispute resolution in transfer pricing is certainly a hot topic. A critical analysis of all international settlement mechanisms of double taxation arising from transfer pricing adjustments is conducted. These procedures are examined, the causes of dysfunction sought and improvement measures are proposed, particularly in light of recent work of international organizations. The first part is devoted to the mutual agreement procedure under bilateral double tax treaties. The analysis is carried out following a chronological approach of the stages of the procedure, from its opening till the implementation of the mutual agreement. The second part deals with the new ways of resolving transfer pricing double taxation that are mediation, conciliation and arbitration in tax matters. Emphasis is on arbitration that is analysed both in conventional terms, as it has recently been integrated into the O.E.C.D. and U.N. model conventions, and as part of the European arbitration convention. This work makes extensive reference to the O.E.C.D and France key partners’ approaches. Nevertheless, it is not a work of comparative law but only examples to illustrate other practices

Akcizas – vienkartinis netiesioginis mokestis, kuriuo apmokestinamos tam tikros teisės aktų nustatytos prekės, išleistos vartojimui. Siekiant sukurti efektyvią Bendrijos vidaus rinką, kur vyktų laisvas prekių judėjimas, o rinkos santykių neiškreiptų skirtingas valstybių narių taikomas apmokestinimas, būtina akcizų mokestį Bendrijoje harmonizuoti. Šis procesas vyko dviem kryptimis: reglamentuojant bendrą mokesčio taikymo tvarką bei atskirų mokesčio objektų struktūrą ir tarifus. Dideli tam tikrų objektų tarifų skirtumai valstybėse narėse yra viena iš priežasčių, skatinančių nelegalią prekybą. Kita vertus, net ir suderinus tarifus valstybėse narėse, kontrabanda neišnyksta, jei ekonominės sąlygos jose išlieka nevienodos. Vykdydama stojimo į Europos Sąjungą įsipareigojimus, Lietuva suderino nacionalinius teisės aktus su Bendrijos reikalavimais, o tam tikrus jos nustatytus tarifus turi pasiekti per pereinamąjį laikotarpį konkretaus akcizų objekto atžvilgiu. Akcizų reglamentavimas Europos Sąjungoje netiesiogiai padeda įgyvendinti ir kitus tikslus: skatinant alternatyvius produktus, riboti neatsinaujinančių gamtos išteklių vartojimą ir saugoti aplinką nuo taršą ir klimato kaitą sukeliančių medžiagų. / Excise duty is a one-off indirect tax levied on specific goods produced for consumption. Having as an aim the creation of effective single market of the European Community with free movement of goods and market relations undistorted by the differences in the taxation systems between the member states, it is necessary to harmonize the excise duty in the Community. This has been achieved by regulating general rules of the use of the excise tax and by setting structure and rates of certain taxable objects. One of the reasons that promote the illegal market is related to great differences in the rates of certain taxable objects in member states. On the other hand, smuggling does not come to an end having approximated tax rates if economic conditions still are not of equal base. Due to its legal commitments under the burden of the European Union, Lithuania has implemented Community law given the permission to reach the minimum excise rates in transition periods. The regulation of the excise duty in the European Union is the indirect way to implement other objectives too: by setting the system of exemptions from excise taxation regarding bio-alternatives, the European Union seeks to limit the use of natural resources and to preserve the environment from substances causing climate change and pollution.

As a fundamental concept in communication in general and intercultural communication in particular, politeness has become a central topic in the research literature. The critical review of the relevant literature shows that the existing theories of politeness do not satisfactorily explain politeness behaviour across cultures, especially politeness behaviour of people in Asian Confucian cultures. Influential theories of politeness have so far focused primarily on the linguistic presentation of politeness (i.e., linguistics politeness) and viewed the individual desire to be free from imposition as the main motivation for politeness, whereas other social and interpersonal motivational concerns for politeness behaviour and the cultural values underlying politeness behaviour are marginalised in the current literature. Additionally, existing theories of politeness are more centred on Anglo-cultural language, particularly English and English-speaking cultures. Intercultural contexts where misunderstandings most probably occur as a result of the differences in cultural values are under-represented in the literature on communication and politeness. Given the widely recognized influence of Confucianism on communication in major Asian cultures, the present study aims to explore how well Confucian theory and principles are able to describe and elucidate Vietnamese politeness in Vietnamese – Anglo-cultural interactions. The goal of the study is to show how an alternative value system can operate in politeness in intercultural communication contexts. It helps bridge the gap in the literature by exploring Vietnamese politeness motivational concerns and their (non)imposition acts in their interactions with Anglo-culturals in intercultural workplace contexts in non-governmental organizations in Vietnam. The results show that the politeness behaviour of Vietnamese working in intercultural contexts is more influenced by their Confucian orientation to interpersonal harmony rather than by their desire to be free from imposition. In addition, the Vietnamese decision to perform an imposition act on their Anglo-cultural colleagues, and about the level of imposition, is significantly influenced by their perception of the potential benefit of their act toward the Anglo-cultural, and by their perception of the social distance between themselves and the Anglo-cultural with whom they are interacting. On the basis of its findings, the present study supports the need for major amendments to the current literature on politeness. It also proposes further implications for more effective communication between Vietnamese and Anglo-culturals in intercultural workplace contexts, and for language teaching.

Este estudo tem como objetivo realizar uma análise comparativa da técnica terapêuticoreligiosa da bênção através da Imposição das Mãos em três entidades filosófico-religiosas, procurando descobrir as suas distinções contextuais e as possíveis estruturas desse fenômeno. Utilizam-se como fontes, além da bibliografia atinente, também entrevistas com os adeptos das tradições que vivenciam tal modo de prece. Serão situadas historicamente e contextualizadas dentro da comum tradição oriental inculturada em suas derivações brasileiras, as práticas do passe no Espiritismo, do johrei na Igreja Messiânica e do Reiki no movimento de mesmo nome. Em seguida, pela análise comparativa dos depoimentos dos praticantes, será esboçada uma morfologia do sagrado que transparece nessas vivências terapêuticas da Imposição das Mãos, que realizam variações em torno da binômia saúde e salvação. / This study aims to make a comparative analysis of the blessing therapeutic-relogious technique, by hands imposition in three philosofical religious entities, trying to discover their contextual distinction and the possible estructures of this phenomenon. They have been used as sources, besides the regarded bibliograghy,as well as interviews of those who adapt the tradition that they have been using as a prayer. Historically, they are situated and contextualized in the common oriental tradition present in brazilian derivation, the practice of Passe in the Spiritism, Johrei of Messianic Church and Reiki in the movement using the same name. Soon afeter, by the comparative analysis of the testimonies of the participantes, it will be outlined a morfology of the sacret that is showed in the terapeutical experiences of Hands Imposition, Which make variations between healt and salvation.

This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory. / El presente artículo aborda la discusión que existe acerca de la validez en la interpretación de la incidencia doble del IGV sobre un único hecho económico por configuración de dos hechos imponibles distintos. Asimismo, se explica si esta interpretación vulnera la sistemática del impuesto y atenta contra principios constitucionales que rigen la tributación como los de igualdad y no confiscatoriedad.

Made available in DSpace on 2017-06-01T18:12:21Z (GMT). No. of bitstreams: 1 dissertacao_francisca_niedja.pdf: 3178780 bytes, checksum: 36c42b15e710e328423db2e024f3e5c8 (MD5) Previous issue date: 2009-03-23 / This study aims to make a comparative analysis of the blessing therapeutic-relogious technique, by hands imposition in three philosofical religious entities, trying to discover their contextual distinction and the possible estructures of this phenomenon. They have been used as sources, besides the regarded bibliograghy,as well as interviews of those who adapt the tradition that they have been using as a prayer. Historically, they are situated and contextualized in the common oriental tradition present in brazilian derivation, the practice of Passe in the Spiritism, Johrei of Messianic Church and Reiki in the movement using the same name. Soon afeter, by the comparative analysis of the testimonies of the participantes, it will be outlined a morfology of the sacret that is showed in the terapeutical experiences of Hands Imposition, Which make variations between healt and salvation. / Este estudo tem como objetivo realizar uma análise comparativa da técnica terapêuticoreligiosa da bênção através da Imposição das Mãos em três entidades filosófico-religiosas, procurando descobrir as suas distinções contextuais e as possíveis estruturas desse fenômeno. Utilizam-se como fontes, além da bibliografia atinente, também entrevistas com os adeptos das tradições que vivenciam tal modo de prece. Serão situadas historicamente e contextualizadas dentro da comum tradição oriental inculturada em suas derivações brasileiras, as práticas do passe no Espiritismo, do johrei na Igreja Messiânica e do Reiki no movimento de mesmo nome. Em seguida, pela análise comparativa dos depoimentos dos praticantes, será esboçada uma morfologia do sagrado que transparece nessas vivências terapêuticas da Imposição das Mãos, que realizam variações em torno da binômia saúde e salvação.

Ce document utilise des données fiscales et démographiques pour calculer les changements dans les recettes du gouvernement engendrés par les ajustements dans le taux marginal d'imposition, et cela en mettant l’accent sur la fourchette d'imposition la plus élevée. La portée de l’étude est une sélection de pays de l’O.C.D.E. Une analyse des changement de comportement des contribuables et des différentes alternatives dont le gouvernement dispose en termes de politique fiscale en suivaient. En fin, les possibles faiblesses dans des techniques de référence sont examinées en détail. / This thesis uses demographic and income tax data to calculate changes in government revenue following adjustments to marginal tax rates, with a focus on the highest tax bracket. The study’s scope is a variety of O.E.C.D. countries. An analysis of behavioral responses of tax payers and the options available to government in terms of taxation policy follows. Past measurement techniques are also scrutinized.

Imposing punishments on adults Abstract My diploma thesis deals with the issue of imposing punishments on adult persons. This thesis attempts to cover a very broad range of issues related to the topic and to provide readers with a clear and comprehensive overview. For this purpose, this thesis is presented in four main consecutive parts, each divided into several subchapters. The first chapter briefly introduces the history of punishment and the individual historical criminal codes used in the area of the present-day Czech Republic from 1787 to now. The second chapter begins with a definition of punishment. This term is closely associated with the purpose of punishment, which is harder to define due to the lack of a clear definition in currently applicable legislation. This is why this chapter also deals with the theory of punishment and its purpose. The cornerstone of this thesis comprises the explanation of the main principles governing the imposition of punishment that is provided in the third chapter. This part is rather extensive in scope as it explains general principles, determining the type and the scope of punishment, as well as mitigating and aggravating circumstances and the closely related exclusion of double punishment. Given the current circumstances, I also touched upon punishments imposed...

Cette thèse a pour thème central l'influence stabilisatrice de politiques de taxation appropriées sur la dynamique économique. La stabilisation est ici entendue comme la possibilité d'atténuer voire d'éliminer, par de telles politiques, la probabilité d'apparition de fluctuations endogènes dans l'économie. Le premier chapitre examine, dans le cadre d'une économie réelle, les propriétés stabilisatrices de taxes linéairement progressives, proches des codes d'imposition par tranches prévalant dans de nombreux pays développés. Le deuxième chapitre met en évidence que l'influence stabilisatrice (contracyclique) de la taxation progressive diminue lorsqu'on introduit une disposition fiscale réaliste permettant aux entreprises de déduire de leur profit avant impôt les dépenses variables de maintenance. Le troisième chapitre évalue l'impact de la taxation des revenus dans une économie monétaire avec agents hétérogènes. Cette étude confirme que la progressivité fiscale réduit la probabilité d'apparition de fluctuations endogènes dans l'économie. Cependant on montre dans ce cadre monétaire, à la différence des économies réelles étudiées dans les deux premiers chapitres, que même un niveau élevé de progressivité ne peut éliminer complètement la possibilité de fluctuations endogènes. Enfin, le dernier chapitre analyse comment la politique fiscale peut affecter la volatilité agrégée et la croissance dans des économies sujettes à des contraintes de crédit. Dans un modèle de croissance endogène combinant des frictions sur le marché du capital et une inégalité d'accès aux opportunités d'investissement entre les individus, il est montré qu'une politique fiscale bien choisie, même linéaire, taxant les revenus du travail et organisant des transferts vers l'investissement innovant, peut remédier au défaut de financement de ces investissements lors des crises, stabiliser la dynamique et placer l'économie sur un sentier de croissance permanente et soutenue.