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The main aim of this diploma thesis is mention changes which come into force and compare with antecedent modification. Intention is not to be completely comparison new and antecedent legal adjustments. This progress would solicited extensive representation entire issue who area exceeds requisites of diploma thesis. Core of diploma thesis is analyse some legal remedies within the administrative procedure.

75 Abstract - Changes in tax administration in relation to the adoption of the Tax Procedure Code For my diploma thesis I have chosen the topic which I consider as very actual currently and therefore it needs attention. The purpose of my thesis named "Changes in tax administration in relation to the adoption of the Tax Procedure Code" is to analyze the selected issues of Act no. 337/1992 Sb., about administration of taxes and fees (hereinafter the ZSDP) and refers to judgments of the Supreme Administrative Court and the Constitutional Court of the Czech Republic and then compares these problematic issues with Act no. 280/2009 Sb., Tax Procedure Code, which is going to come into force on 1. January 2011. The topic I am interested in is very huge, so I do not deal with all changes in tax administration that Tax Procedure Code provides. My thesis focuses only on those areas of tax administration, which are essential for the process of tax administrators and for negotiation of taxpayers. In particular, I focus on those areas of legislation in which Tax Procedure Code establishes the rights and responsibilities that were previously inferred only from the case of the Czech court. My thesis is formally composed of five chapters, these chapters are divided into subchapters and sections. The structure is organized...

Abstract- Principles of administrative procedure The diploma thesis deals with the analysis of principles of administrative proceedings. The aim of the thesis is a detailed analysis of individual principles of administrative proceedings, which form the basic model of all administrative proceedings. In the first chapter I use the historically comparative method to analyze origins of the individual principles and transformations of these principles which occured as part of the development of a codified regulations of the administrative procedure. The main part of the thesis is the analysis of the individual principles, for which the analysis of the sources of these normatives is neccessary, which is the content of the chapter of the second chapter. In the scope of the analysis of the sources of principles, I deal with the national and international levels. The chapter is divided according to the traditionally recognized hierarchy of legal norms and its first subchapter is therefore devoted to the principles contained in the constitutional order. The second subchapter deals with the principles of international law, focusing on both binding international documents and non-binding soft-law documents. The first part of this chapter is devoted to the principles resulting from the publications of the Council of...

1 Comparison of Judgment by Default under Czech and Spanish Law Abstract This diploma thesis addresses Czech and Spanish legislation with respect to judgement by default and the subsequent compassion thereof. First chapter focuses on the defendant's default under Czech law, more specifically on the concept of the defendant's default during court proceedings, conditions that must be met in order to deliver a judgement by default, impermissibility of delivering a judgement by default, excusable grounds of default as well as the remedies that can be relied upon against such judgement. Second chapter follows with a description of Spanish legislation on the defendant's default during court proceedings. It deals with the concept of the defendant's default during court proceedings, conditions under which it is possible to issue a declaration of defendant's default, consequences associated with the defendant's default during court proceedings, delivering court documents to the defendant and to application for annulment of the final decision on the matter of the defendant in default and other remedies available to the defendant under Spanish law. The final chapter of the thesis outlines important differences which the author came across whilst studying each legislation. The author attempts to draw her own critical...

O presente trabalho tem como escopo central a análise da regra do prejuízo relacionada às nulidades no processo penal. Corolário da teoria da instrumentalidade das formas, a regra do prejuízo dispõe que somente será reconhecida a nulidade se do ato viciado resultar algum prejuízo para a acusação ou para a defesa. A despeito de sua importância para a construção de um modelo finalístico, referida categoria do prejuízo vem sendo aplicada de forma caótica pela jurisprudência pátria. Na realidade, o entendimento daquilo que de fato configura o prejuízo para efeitos do artigo 563 do Código de Processo Penal se perdeu em meio a decisões controversas e confusas acerca do tema. A regra, inicialmente adotada no processo civil, foi transportada ao processo penal sem as devidas cautelas e desprovida dos necessários ajustes. Inexiste uma sistematização mínima para aferição do prejuízo, sendo certo que hodiernamente se confere uma discricionariedade absoluta ao magistrado para determinar se no caso concreto há alguma lesão às partes. Nesse cenário, a precípua função da forma, que é assegurar uma proteção ao acusado contra eventuais arbitrariedades do Estado, muitas vezes é deixada de lado. Toda essa problemática tem gerado um ambiente instável para correta aplicação das nulidades, o que acaba por acarretar uma notável insegurança jurídica. O presente estudo tem a pretensão de propor um modelo racional de aferição do prejuízo, com base no qual o magistrado encontrará critérios mais claros para a aplicação das nulidades no processo penal. / This research aims to analyze the harmless error rule, strictly related to the subject of nullities in the criminal procedure. As a deployment of the theory of instrumentality of the procedural forms, the harmless error rule provides that a mistake will only cause the nullity of the procedure if there is evidence to support that the prosecution or the defense were actually harmed by that error. Although extremely important for the incorporation of teleological model of nullity, the mentioned harmless error rule has been wrongfully applied by Brazilian courts. In reality, the understanding of the actual meaning of the word harm, as per article 563 of the Criminal Procedure, has been lost throughout so many different confusing and controversial court decisions. The harmless error rule, initially used in civil cases, was brought to criminal procedure without the needed adjustments. There is no minimum systematization in order to identify a harmful error and, therefore, nowadays the judge has total discretion to determine in each case the severity of the error. Given this reality, the most important function of a procedural form, which is to protect the defendant against eventual arbitrary measures committed by the State, is normally forgotten. All these issues have caused an unstable background regarding the correct application of the nullities, leading to a noticeable legal uncertainty in this subject. This research has the intention to come up with a rational model of application of the harmless error rule, based on which the judges will find the necessary criteria to recognize nullities in criminal procedures.

论文对中国的刑事和解制度进行了实证研究。刑事和解被官方视为通过加害方同受害方自愿达成和解促进社会和谐，并通过赋予案件当事人解决案件的权力实现“案结事了。这一程序也被认为弥补了以对抗制为基础的普通刑事司法程序的所谓的不足。 / 基于2008年和2010年在中国三个地区进行的案卷调查和访谈，论文指出这项制度严重侵害犯罪嫌疑人、被告人及被害人（统称“当事人）的权利并损害公平正义。虽然案卷显示刑事和解遵循为其设计的程序及确立的原则并取得了良好效果，访谈却揭示了完全相反的情况。访谈显示，自愿性，这一被视为刑事和解的主要优势的原则，遭到严重破坏。实践中，官员们主导着刑事和解全过程。此外，赔偿成为了这一程序的唯一焦点，造成其对经济上处于弱势地位的犯罪嫌疑人或被告人的不公平。研究发现在一些案件中，刑事和解程序结束后，矛盾依然存在甚至恶化了。 / 这些发现令刑事和解呈现出中国刑事司法制度的三个根本性问题。首先，保护当事人权利的法律规则常常被执行这些规则的法官或检察官忽视并取而代之“潜规则。 这些“潜规则主要是由政治目标驱动的绩效考核标准和来自诸如政法委的其他组织的干预而形成。此外，中国的刑事司法程序反映了专制主义、家长制及教育型（以思想改造为目的）的刑事司法体制，而当事人的权利被视为次于这一政治目的。最后，国家在保护当事人获得刑事附带民事诉讼赔偿的权利方面亦未承担应负的责任。 / 论文指出，依靠和解来解决刑事案件会令这些已影响普通刑事司法程序的问题更加严重，因为这一程序旨在弱化对程序性权利的保障及削弱刑事司法程序的对抗性。因此，刑事和解制度或是中国正逐渐远离其领导者曾明确确立的法治目标的一个信号。 / This thesis examines the practice of ‘criminal reconciliation’ (xingshi hejie) in the People’s Republic of China by means of empirical research. ‘Criminal reconciliation’ is officially understood as a mechanism to promote a ‘harmonious society’ (hexie shehui) through voluntary offender-victim reconciliation and bringing ‘closure’ (an jie shi liao) to criminal case in a way that empowers the parties. It has been designed as a mechanism that overcomes perceived deficiencies of the ordinary, in principle adversarial criminal justice process. / Based on case examples and interviews conducted in three localities in mainland China in 2008 and 2010, however, this thesis argues that this mechanism may infringe the rights of suspects and defendants as well as of alleged victims (summarily referred to as ‘the parties’) in criminal cases, and that it may lead to injustice. While the case files accessed for the purpose of this research purport to document a well-functioning process of criminal reconciliation in accordance with the rules and principles supposed to govern it, interviews provide a drastically different picture. In practice, the criminal justice process was not characterized by the principle of voluntariness supposed to be one of its main advantages; rather, the officials in charge dominated the process. In addition, the entire process exclusively focused on compensation, so it was potentially unfair to economically weak suspects and defendants. It was also found in some cases that the conflict between the parties still existed or had worsened at the end of the criminal reconciliation programmes. / On the basis of these findings, it is argued that criminal reconciliation throws light on fundamental problems with the wider criminal justice system. First, officials in the criminal justice system, routinely ignore certain legal rules protecting the parties’ rights and to some extent replace these rules with ‘hidden rules’ (qian guize), whose content is largely shaped by politically driven performance assessment criteria, as well as in some cases by intervention from other entities such the Political-Legal Committee. Second, the criminal proceedings in China reflect an authoritarian, paternalistic and educational (thought-reform-based) approach to criminal justice; the parties’ rights are regarded as secondary to this political end. Third, the State does not take sufficient responsibility to protect the victim’s right to get compensation in the civil litigation collateral to criminal proceedings. / In conclusion, this thesis argues that resolving criminal cases through ‘criminal reconciliation’ may aggravate the problems already affecting the ordinary criminal justice process, because it is a mechanism designed to weaken procedural rights protections, and eliminate the adversarial character of the criminal justice process. Thus the promotion of ‘criminal reconciliation’ may be one of several signs that China is deviating from the path of rule of law development that was once the leadership’s clearly stated goal. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Jiang, Jue. / "December 2012." / Thesis (Ph.D.)--Chinese University of Hong Kong, 2013. / Includes bibliographical references. / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract and appendixes also in Chinese. / Chapter Chapter I: --- The Criminal Reconciliation System (xingshi hejie) In China --- p.1 / Chapter 1.1 --- The idea of ‘criminal reconciliation’ (xingshi hejie) --- p.4 / Chapter 1.2 --- The implementation of criminal reconciliation --- p.15 / Chapter 1.2.1 --- The procedure and scope of application of criminal reconciliation --- p.16 / Chapter 1.2.2 --- Criminal reconciliation and the normal criminal procedure --- p.24 / Chapter 1.2.3 --- The involvement of lawyers in criminal reconciliation processes --- p.27 / Chapter 1.2.4 --- Different criminal reconciliation practices nationwide --- p.29 / Chapter 1.3 --- Further reported practices in criminal reconciliation --- p.40 / Chapter 1.3.1 --- Practice of criminal reconciliation outside its stipulated scope --- p.42 / Chapter 1.3.2 --- Cooperation among authorities: ‘duijie’ and ‘liandong’ mechanisms --- p.43 / Chapter 1.3.3 --- Wider involvement of participants in criminal reconciliation --- p.46 / Chapter 1.4 --- Summary --- p.48 / Chapter Chapter II: --- The Scholarly Debate Around Criminal Reconciliation --- p.51 / Chapter 2.1 --- Scholarly debates of criminal reconciliation practices --- p.52 / Chapter 2.1.1 --- Positive appraisals --- p.52 / Chapter 2.1.2 --- Criticisms --- p.60 / Chapter 2.1.3 --- The debate concerning uses of criminal reconciliation outside its stipulated scope --- p.66 / Chapter 2.1.4 --- The debate concerning lawyers’ role in criminal reconciliation processes --- p.68 / Chapter 2.2 --- Scholarly debates of justifications for criminal reconciliation --- p.70 / Chapter 2.2.1 --- Differences between criminal reconciliation and restorative justice --- p.72 / Chapter 2.2.2 --- A critique of the theory of ‘private cooperation’ (sili hezuo) --- p.77 / Chapter 2.2.3 --- A critique of the theory of ‘third realm’ (di san lingyu) --- p.79 / Chapter 2.2.4 --- A critique of the theory of ‘civil mediation’ --- p.88 / Chapter 2.3 --- Summary --- p.89 / Chapter Chapter III: --- Criminal Reconciliation In Practice: Evidence From Official Case Files --- p.91 / Chapter 3.1 --- The motivation for the empirical study --- p.91 / Chapter 3.1.1 --- The deficiencies of doctrinal research --- p.91 / Chapter 3.1.2 --- Existing empirical studies: findings and remaining concerns --- p.94 / Chapter 3.2 --- An overview of criminal reconciliation practices in the three fieldwork locations --- p.100 / Chapter 3.2.1 --- Selection of cases --- p.101 / Chapter 3.2.2 --- The basic statistical facts --- p.103 / Chapter 3.2.3 --- The cases eligible for criminal reconciliation --- p.105 / Chapter 3.2.4 --- The suspects/defendants eligible for criminal reconciliation --- p.106 / Chapter 3.2.5 --- The procedure of criminal reconciliation and follow-up programmes --- p.-106 / Chapter 3.2.6 --- Duration of criminal reconciliation programmes --- p.127 / Chapter 3.3 --- An analysis of the practice of criminal reconciliation relying on the evidence from official case files --- p.138 / Chapter 3.3.1 --- The procedure of criminal reconciliation in practice --- p.138 / Chapter 3.3.2 --- Achievements and failures of the official goals in practice --- p.141 / Chapter 3.3.3 --- Questioning the official design of the criminal reconciliation procedure --- p.143 / Chapter 3.3.4 --- Conflicting official goals --- p.145 / Chapter Chapter IV: --- The Process Of Criminal Reconciliation Programmes: Evidence From Interviews --- p.147 / Chapter 4.1 --- The initiation stage --- p.148 / Chapter 4.1.1 --- Violations of eligibility requirements --- p.148 / Chapter 4.1.2 --- No presumption of innocence --- p.155 / Chapter 4.1.3 --- Violations of the principle of voluntariness --- p.156 / Chapter 4.2 --- The criminal reconciliation meeting --- p.162 / Chapter 4.2.1 --- Appropriate communication between the parties in some reconciliation meetings --- p.163 / Chapter 4.2.2 --- Focus on bargaining over compensation --- p.166 / Chapter 4.2.3 --- Private agreement reached prior to the formal reconciliation meeting --- p.-171 / Chapter 4.2.4 --- Pressures on the parties to reach agreements --- p.172 / Chapter 4.2.5 --- Compensation as the main content of criminal reconciliation agreements --- p.173 / Chapter 4.2.6 --- Clauses added by officials into criminal reconciliation agreements --- p.174 / Chapter 4.3 --- Factors affecting official decisions in criminal reconciliation processes --- p.175 / Chapter 4.3.1 --- Focus on fulfillment of compensation obligations --- p.175 / Chapter 4.3.2 --- The lack of judicial independence --- p.179 / Chapter 4.4 --- Insights into follow-up programmes --- p.182 / Chapter 4.4.1 --- Limited substantiation of findings in case file examination --- p.182 / Chapter 4.4.2 --- The effects and problems of the follow-up programmes --- p.185 / Chapter 4.4.3 --- The potential failure of the official aim of correcting the suspect/defendant in criminal reconciliation cases without follow-up programmes --- p.186 / Chapter 4.5 --- Summary --- p.187 / Chapter Chapter V: --- The Participants Of Criminal Reconciliation Programmes: Evidence From Interviews --- p.191 / Chapter 5.1 --- Official involvement in criminal reconciliation programmes --- p.191 / Chapter 5.1.1 --- Officials’ leading and dominant role --- p.192 / Chapter 5.1.2 --- Officials’ positive comments on criminal reconciliation --- p.200 / Chapter 5.1.3 --- Officials’ negative comments on criminal reconciliation --- p.203 / Chapter 5.1.4 --- Officials’ expressed concerns about criminal reconciliation --- p.205 / Chapter 5.1.5 --- Difficulties faced by officials in charge of criminal reconciliation --- p.208 / Chapter 5.2 --- The parties participating in criminal reconciliation programmes --- p.213 / Chapter 5.2.1 --- The victim’s participation under coercion --- p.213 / Chapter 5.2.2 --- No presumption of innocence --- p.218 / Chapter 5.2.3 --- Active roles for parties only in private reconciliation --- p.222 / Chapter 5.2.4 --- The parties’ comments on criminal reconciliation --- p.225 / Chapter 5.2.5 --- The parties’ difficulties in criminal reconciliation programmes --- p.229 / Chapter 5.3 --- The lawyers as actors (participants) in criminal reconciliation cases --- p.232 / Chapter 5.3.1 --- Lawyers’ role as mediators between officials and the parties --- p.232 / Chapter 5.3.2 --- Some lawyers’ comments on criminal reconciliation --- p.235 / Chapter 5.4 --- The role of other participants in criminal reconciliation programmes --- p.237 / Chapter 5.4.1 --- Serving officials’ purposes --- p.238 / Chapter 5.4.2 --- Other participants’ comments on criminal reconciliation --- p.239 / Chapter 5.5 --- Summary --- p.241 / Chapter Chapter VI: --- Understanding Wider Problems in the Criminal Justice System through the Lens of Criminal Reconciliation --- p.245 / Chapter 6.1 --- Contradictory rules and ‘hidden rules’ (qian guize) --- p.246 / Chapter 6.1.1 --- The prevalence of ‘hidden rules’ and ‘parallel systems’ --- p.247 / Chapter 6.1.2 --- Internal and external pressures as the reason for ‘hidden rules’ and ‘parallel systems’ --- p.248 / Chapter 6.1.3 --- Preliminary conclusions --- p.261 / Chapter 6.2 --- Criminal justice through ‘correction’ (jiaozheng) and ‘thought reform’ (sixiang gaizao) --- p.263 / Chapter 6.2.1 --- The concept of ‘correction’ in the wider criminal process --- p.264 / Chapter 6.2.2 --- The ideology of ‘thought reform’ underlying ‘correction’ --- p.271 / Chapter 6.2.3 --- A critique of thought reform --- p.274 / Chapter 6.2.4 --- Preliminary conclusions --- p.277 / Chapter 6.3 --- The State’s failure to enforce victims’ claims to compensation through civil litigation --- p.278 / Chapter 6.3.1 --- The reason leading to the problem with enforceability --- p.280 / Chapter 6.3.2 --- Preliminary conclusions --- p.282 / Chapter Chapter VII: --- Conclusion --- p.283 / Chapter Appendix I --- Sentencing Normalization Form of the Criminal Division of B District People’s Court [in Xi’an] --- p.288 / Chapter Appendix II --- Article 277-279 of The Criminal Procedure Law of the People’s Republic of China (2012 Revision) --- p.291 / Chapter Appendix III --- Chapter 21of Supreme People’s Court Judicial Interpretation on Some Issues Concerning the Implementation of the Criminal Procedure Law (Draft Issued to Solicit Opinions) --- p.293 / Chapter Appendix IV --- Opinions of the Supreme People’s Procuratorate on the Handling of Minor Criminal Cases When the Parties Have Reached Reconciliation --- p.302 / Chapter Appendix V --- Opinions of the Supreme People’s Procuratorate on Implementing the Criminal Policy of Combining Severity with Leniency in Procuratorial work --- p.314 / Chapter Appendix VI --- Opinions of the Supreme People’s Court on Implementing the Criminal Policy of Combining Severity with Leniency --- p.335 / Bibliography --- p.368

A fair, unbiased jury that follows the courts instructions is a crucial aspect of the American criminal justice system, mandated by both the California and United States Constitution. When jurors violate judicial instructions, it can jeopardize the impartiality of a case. Despite this, little research has been completed on what individual differences are indicative of greater willingness to commit jury misconduct. Misconduct can occur when jurors fail to follow judicial instructions in circumstances that a reasonable person may be tempted to disobey. This study explores potential individual differences that correlate with a greater likelihood of excusing and even committing juror misconduct under specific circumstances. Participants (N = 148) in an online survey read one of six vignettes relating to a mock court case. These vignettes either presented clear or confusing information, and included one of three types of juror misconduct witness [googled a term, talked to their spouse about the case, or went to the crime scene]. Neither the severity of the juror misconduct nor the clarity of expert testimony significantly affected participant’s perceptions of the behavior. However, participants Right Wing Authoritarianism and Belief in a Just World scores did affect their likelihood of reporting the juror misconduct as well as influenced their report of whether they would engage in these behaviors.

Sentencing reform and "tough on crime" policies have assisted in the inflation of the United States' prison population by nearly 400% over the last 50 years. In 2003, justice reinvestment was conceptualized as a way to decrease recidivism and remedy the exorbitant correctional spending by reinvesting funds on rehabilitation and reentry assistance to those leaving custodial institutions. Early implementations of justice reinvestment in Connecticut and Texas achieved both savings and reductions in prison populations. This led to the creation of the Justice Reinvestment Initiative by the U.S. Bureau of Justice Assistance in 2010. Officials of the Justice Reinvestment Initiative sought states who were willing to achieve bi-partisan agreements on reform and reinvestment strategies to assist in the creation and implementation of this new policy. The State of Oregon began this process in early 2012 and completed the process with the enrollment of HB 3194 in July of 2013. Despite the implementation of this policy in 17 states, few evaluations have been performed on the effectiveness of justice reinvestment policy. This study employs a quasi-experimental time series analysis of corrections data from the State of Oregon, the high usage county, medium usage county, and the low usage county proxies to assess the effectiveness of the law. Counties were selected as proxies for levels of justice reinvestment grant usage. These data include prison admissions (June 2010-July 2016), probation admissions (June 2010-July 2016), and the number of individuals on community supervision (July 2010-December 2015). Analyses reveal significant changes in all measures. The results of this study have several implications for current and future implementations of justice reinvestment.

Indian Institute of Science / workstations are ideally suited for computing jobs which require an interactive environment because they are basically single user machines and hence provide consistent response time. Another factor is the availability of many peripheral devices such as mice and light pens etc., which render workstations more user friendly for interactive jobs. However workstations are not suitable for highly compute intensive jobs as they are basically uniprocessor machines operating at moderate frequencies. For such type of work, large mainframes or supercomputers are more suitable, but interactive use of these machines is not economically feasible. Further more devices like mice etc., are not usually available for these types of machines. A typical application program is partly interactive and partly compute intensive and hence requires the features of workstations and supercomputers both. We have implemented a Cross Architecture Procedure call (CAPC) model. The purpose of this architecture is to make supercomputers available to workstation users as compute savers. In this method a workstation user marks some of the procedures in his/her application program which he/she wants to be executed on a remote mainframe or supercomputer connected to the workstation by a network. These procedures are compiled by a compiler to produce machine code for the computer on which they are supposed to be executed. A special purpose loader loads these procedures on the appropriate machines and then these procedures are executed on the remote machines at appropriate times without any further modification in the source code. Usually a user will want to execute compute intensive procedures on supercomputers and interactive parts on a workstation thus utilizing both the machines most efficiently. In our method both local and remote procedures use standard subroutine call instructions unlike RPC. In this architecture, both local and remote subroutines share a common virtual address space (physically distributed over many machines) and thus global and pointer variables can be used and parameters can be passed by reference with complete transparency. Arbitrary nesting of remote and local procedures is also possible. In our prototype implementation we have used an IBM - PC (8088 processor operating at 4.7 MHz) as a workstation and a MAGNUM - 1 (68030 processor operating at 25 MHz) as a compute server. As an IBM - PC does not have any virtual memory hardware (essential for our architecture) we have simulated a virtual memory management system for that machine through software, Our "network" is an RS 232C connection between the two machines using COTPL (Connection Oriented Transport. Provider for Local Communications) operating at 9600 baud. To test the system we have also implemented the required compiler for a simple language (a subset of Pascal - PL/OI which produces code for 8088 and 68030 machines, and also a special loader. The system has been completely implemented and tested with several programs. We have also made a thorough performance study of this system. The System is found to accelerate the applications as much as 2.8 times in the best cases.