Victims’ status at international and hybrid criminal courts : victims’ status as witnesses, victim participants/civil parties and reparations claimants

Bestraffning av internationella brott vid internationella och hybrida straffrättsliga domstolar har traditionellt och huvudsakligen grundat sig på principen om retributiv (vedergällande) rättvisa och ackusatorisk process snarare än återuppbyggande rättvisa och en inkvisitorisk modell. Därav har brottsoffrens ställning vid dessa straffrättsliga domstolar begränsat sig till den som innehas av vittnen vid Tribunalen som behandlar brott som begåtts i det forna Jugoslavien (ICTY), Internationella krigsförbrytartribunalen för Rwanda (ICTR) och Specialdomstolen för Sierra Leone (SCSL). Internationella brottmålsdomstolen (ICC), å sin sida, har medfört en viktig förändring gällande brottsoffrens ställning i internationella straffrättsliga fora, vilket innebär att de från att ha betraktats endast i egenskap av vittnen nu även har en rätt att delta och lämna sina synpunkter (i egenskap av brottsofferdeltagare) samt kräva gottgörelse. Denna trend har fortsatt inom området för internationell straffrätt, vilket manifesterats vid hybridtribunaler som tillsatts efter ICC såsom Kambodjadomstolen (ECCC) vid vilken brottsoffer kan agera civilrättsliga parter och Specialdomstolen för Libanon (STL) där brottsoffer kan inneha en deltagande roll. Den föreliggande studien behandlar två huvudsakliga frågeställningar, av vilka den första lyder: Vilken ställning tillskrivs brottsoffren vid internationella domstolar och hybridtribunaler? I detta hänseende argumenterar författaren, sammanfattningsvis, för att brottsoffrens ställning vid internationella straffrättsliga domstolar och hybridtribunaler huvudsakligen tar sig uttryck på tre sätt, d.v.s. som brottsoffer i egenskap av vittnen, som brottsoffer i egenskap av deltagande brottsoffer/civilrättsliga parter samt som brottsoffer som kräver gottgörelse. Den andra frågeställningen för denna studie lyder: På vilket sätt fungerar brottsoffrens ställning som vittnen, brottsofferdeltagande/civilrättsliga parter och gottgörelsekrävande vid internationella och hybrida straffrättsliga domstolar? -------------------------------------------------------------------------------------------------------------------------------------------------- Kansainvälisten rikosten rankaiseminen kansainvälisissä rikostuomioistuimissa ja hybridituomioistuimissa on perinteisesti enimmäkseen perustunut retributiivisen oikeuden ja akkusatorisen menetelmän soveltamiseen pikemmin kuin restoratiivisen oikeuden ja inkvisitorisen menetelmän soveltamiseen. Niinpä uhrien asema kansainvälisissä rikostuomioistuimissa ja hybridituomioistuimissa on rajoittunut todistajan asemaan entisen Jugoslavian kansainvälisessä sotarikostuomioistuimessa (ICTY), Ruandan kansainvälisessä sotarikostuomioistuimessa (ICTR) ja Sierra Leonen erikoistuomioistuimessa (SCSL). Kansainvälisen rikostuomioistuimen (ICC) perustaminen on kuitenkin merkinnyt tärkeää muutosta uhrien asemaan kansainvälisen rikosoikeuden alalla siten, että kun uhrit aiemmin nähtiin vain todistajina, heillä on nyt myös mahdollisuus tuoda esiin omat näkökantansa (osallistumisoikeus) ja vaatia hyvitystä. Tämä suuntaus on jatkunut kansainvälisen rikosoikeuden alalla ICC:n jälkeen perustetuissa hybridituomioistuimissa, kuten Kambodzhan erityistuomioistuimessa (ECCC), missä uhrit voivat olla asianosaisen asemassa, sekä Libanonin erityistuomioistuimessa (STL), missä uhrit voivat osallistua prosessiin. Tämä tutkimus käsittelee kahta keskeistä kysymystä. Ensinnäkin: Mikä on rikoksen uhrien asema kansainvälisissä rikostuomioistuimissa ja hybridituomioistuimissa? Tutkimuksessa päädytään mm. siihen, että uhrien asema kansainvälisissä rikostuomioistuimissa ja hybridituomioistuimissa voi koostua pääosin kolmesta ulottuvuudesta eli uhrit todistajina, uhrit prosessiin osallistujina/asianosaisina ja uhrit hyvityksen hakijoina. Tutkimuksen toinen keskeinen kysymys on: Miten uhrien asema todistajina, prosessiin osallistujina/ asianosaisina ja hyvityksen hakijoina toimii kansainvälisissä rikostuomioistuimissa ja hybridituomioistuimissa?

Predicting bankruptcy of Finnish limited liability companies from historical financial statements

This master’s thesis studies the probability of bankruptcy of Finnish limited liability companies as a part of credit risk assessment. The main idea of this thesis is to build and test bankruptcy prediction models for Finnish limited liability companies that can be utilized in credit decision making. The data used in this thesis consists of historical financial statements from 2112 Finnish limited liability companies, half of which have filed for bankruptcy. A total of four models are developed, two with logistic regression and two with multivariate discriminant analysis (MDA). The time horizon of the models varies from 1 to 2 years prior to the bankruptcy, and 14 different financial variables are used in the model formation. The results show that the prediction accuracy of the models ranges between 81.7% and 88.9%, and the best prediction accuracy is achieved with the one year prior the bankruptcy logistic regression model. However the difference between the best logistic model and the best MDA model is minimal. Overall based on the results of this thesis it can be concluded that predicting bankruptcy is possible to some extent, but naturally the results are not perfect.

The role of auditors in the Finnish limited liability companies as to solvency test in the context of asset distribution

Suomen osakeyhtiölain mukaan varoja ei saa jakaa, jos jaosta päätettäessä tiedetään tai pitäisi tietää yhtiön olevan maksukyvytön tai jaon aiheuttavan maksukyvyttömyyden. Ongelmallista on, että maksukykyä ei ole selvästi määritelty laissa tai hallituksen esityksessä. Tilintarkastuslain mukaan tilintarkastajan on siten huomautettava, jos maksukykytestiä on rikottu, mutta tilintarkastaja joutuu yleensä määrittelemään tällaiset huomauttamista vaativat tilanteet itse. Maksukykytestistä on kirjoitettu suomalaisessa yhtiöoikeuden ja laskentatoimen kirjallisuudessa melko kattavasti. Kuitenkin tilintarkastajaa koskeva näkökulma on saanut osakseen suhteellisen vähän huomiota. Tästä näkökulmasta on kirjoitettu vain joitakin korkeakoulujen tutkielmia sekä lyhyehköjä ammatillisia seminaariesityksiä. Tämän tutkielman tavoitteena on ollut koota laaja yleiskuva siitä, miten tilintarkastajat itse kokevat asemansa ja tehtävänsä yllä kuvatuissa tilanteessa. Tutkielmassa on käyty läpi aikaisempaa yhtiöoikeuden ja laskentatoimen kirjallisuudessa ja seminaariesityksissä esitettyä aineistoa. Lisäksi tutkielmaa varten tehtiin suomalaisille tilintarkastajille kohdennettu Internet-pohjainen kysely. Tutkielma selkeyttää kuvaa siitä, miten tilintarkastajat toimivat yllä kuvatussa tilanteessa ja miten he ovat sopeuttaneet toimiaan yhteiskunnan institutionaalisen asetelman muututtua. Kirjallisuuden pohjalta tapahtuva teoreettinen analyysi on yhdistetty kyselyyn siitä, miten tilintarkastajat käytännössä toimivat. Tutkimuksen perustana olevaa tietoa on analysoitu pääosin kyselytutkimuksen menetelmin, mutta myös tilastollisen tutkimuksen menetelmiä on käytetty. Tutkielman tuloksena tutkielmassa selvitetään tilintarkastajan tehtäviä maksukykytestin yhteydessä. Tuloksena voidaan myös todeta, että tilintarkastaja ei suorita varojenjaossa tarvittavan maksukyvyn arvioinnin kannalta keskeisiä tarkastustoimenpiteitä ainoastaan tilikauden päättymisen jälkeen. Päinvastoin, tällaisia tarkastustoimenpiteitä suoritetaan enemmän tai vähemmän koko tilintarkastuksen aikana. Lisäksi vaikuttaisi siltä, että tilintarkastajan oma suhtautuminen maksukykytestiin on ainakin jossain määrin merkityksellinen sen kannalta, kuinka paljon tarkastustoimenpiteitä tehdään ja kuinka paljon maksukyvystä ja siihen liittyvistä puutteista raportoidaan yhtiön johdolle.

Parental and Successor Liability in EU Competition Law Infringements

Under EU competition law, parent companies may be held jointly and severally liable for the competition law infringements committed by their subsidiaries. The possibility of holding parent companies liable demonstrates a significant exception from the idea of separate legal entities. However, it is not the only deviation developed under EU competition law. In cases, where the legal entity responsible for the anti-competitive conduct has changed its form, liability can be attributed to the new operator, in particular, to its successor. The principles of legal certainty and legitimate expectations are issues that surround the doctrines of parental and successor liability. The aim of this thesis is to present a comprehensive comparative analysis of the parental and successor liability doctrines and to clarify the conditions under which it is possible to attribute liability for the infringements of EU competition law. The main purpose is therefore to demonstrate the problems related to the allocation of liability and to discuss whether these liability principles, established to assure the effective enforcement of the EU competition rules, are good solutions. The research methods used in this thesis are the legal dogmatic approach and the comparative law approach. The former enables the possibility of using the case law and legislation as a framework in which the difficulties concerning the application of parental and successor liability can be discussed while the latter ensures the comparison of the characteristics and judgments. The doctrines of parental and successor liability are both well established, but the application practice has caused several difficulties. These problems derive from, inter alia, the broadness and disjointed developed of the doctrines. There has been much recent case law dealing with these issues and having the potential to open up a considerable risk and to allocate strict liability for parent and successor companies.

An examination of how youth understand their rights during the criminal process

In order for young people to meaningfully participate in the criminal justice system they must possess an understanding of their rights and legal procedures. To examine their understanding, 50 young people between the ages of 13-17 who received an extrajudicial sanction or were sentenced to probation, were recruited from the Finch Courthouse in Toronto, Ontario. Semi-structured interviews were conducted with participants regarding their understanding of their due process rights and their rights under the United Nations Convention on the Rights of the Child. Youth who indicated involvement in plea bargaining were also asked about their experiences during this procedure. In addition, the present study examined youths' perceptions of power differences in their interactions with criminal justice officials working within an institution that has tremendous control over offenders' lives. The results indicate that while youth seem to have some understanding oftheir rights and legal procedures, they nevertheless feel ill-equipped to invoke their rights in an adult-led criminal justice system. Furthermore, while past literature has often conceptualized youth understanding based on age (e.g., Crawford & Bull, 2006) the findings of the present study demonstrate that while age plays some role, the lack of power experienced by youth vis-a-vis adults, and specifically criminal justice professionals, has the most bearing on the inability of youth to exercise their rights.

Capacity to Attend to the Needs of Persons with Dual Diagnoses in the Criminal Justice System: Views of Mental Health and Criminal Justice Professionals

Currently, individuals with intellectual disabilities are overrepresented within the Criminal Justice System (Griffiths, Taillon-Wasmond & Smith, 2002). A primary problem within the Criminal Justice System is the lack of distinction between mental illness and intellectual disabilities within the Criminal Code. Due to this lack of distinction and the overall lack of identification procedures in the Criminal Justice System, individuals with disabilities will often not receive proper accommodations to enable them to play an equitable role in the justice system. There is increasing evidence that persons with intellectual disabilities are more likely than others to have their rights violated, not use court supports and accommodations as much as they should, and be subject to miscarriages of justice (Marinos, 2010). In this study, interviews were conducted with mental health (n=8) and criminal justice professionals (n=8) about how individuals with dual diagnosis are received in the Criminal Justice System. It was found that criminal justice professionals lack significant knowledge about dual diagnosis, including effective identification and therefore appropriate supports and accommodations. Justice professionals in particular were relatively ill-prepared in dealing effectively with this population. One finding to highlight is that there is misunderstanding between mental health professionals and justice professionals about who ought to take responsibility and accountability for this population.

Is Brand Equity an Asset or a Liability in Brand Harm Crisis? Buffering and Amplifying Effects and Contingent Conditions

Brand harm crisis often result in negative consumer responses. This thesis addresses the buffering and amplifying theoretical perspectives of brand equity effects. We theorize that brand equity may interplay with the nature of brand-harm crisis in shaping consumer reactions. Results from focus group studies provide interesting insights into the amplifying and buffering effects. Moreover, research findings from two experiment studies show that brand equity amplifies consumer negative responses in a performance-related crisis but only when the crisis is extremely severe. When the crisis becomes less severe, the amplifying effect diminishes from outset. However, in a value-related crisis, the amplifying effect of brand equity is pervasive regardless of the level of crisis severity. The current thesis adds to the extant literature by demonstrating that brand equity can have very complex effects on consumer responses, which are contingent on the severity and domain of a crisis. Theoretical and managerial implications are discussed.

Searching for Accommodations within the Ontario Criminal Justice System for Persons with Fetal Alcohol Spectrum Disorder: Views of Social Service Agency and Justice Professionals

Although persons with intellectual disabilities have been conceptualized as having rights to equality in Canada and internationally, there continue to be gaps in the delivery of justice when they are involved within the criminal process. The literature consistently reported that individuals with Fetal Alcohol Spectrum Disorder (FASDs) often experienced challenges within the justice system, such as difficulty understanding abstract legal concepts (Conry & Fast, 2009). In the Canadian legal system, accommodations are available to enable persons with disabilities to receive equal access to justice; however, how these are applied to persons with FASDs had not been fully explored in the literature. In this study, in-depth interviews were conducted with social service agency workers (n=10) and justice professionals (n=10) regarding their views of the challenges persons with FASDs experience in the justice system and their suggestions on the use of accommodations. The findings showed that while supports have been provided for individuals with intellectual disabilities, there has been a lack of specialized accommodations available specifically for individuals with FASDs in accessing their right to justice.

Defensa jurídica del ciudadano Juan García : juez de paz 4o. de Querétaro en la causa criminal formada por el juez de letras de la propia ciudad por el adulterio de que lo acusó Laureano Olivares preso en aquella cárcel

UANL

Practica criminal de España

UANL

Práctica criminal : instrucción (nueva util) de substanciar las causas, con distinción de lo que particularmente parece se debe observar... Juicio sumario, y plenario... Forma de defender los artículos... Methodo de processar en las visitas...

UANL

Causa criminal instruída al Exmo. Sr. Presidente Constitucional General de División D. Antonio López de Santa-Anna.

UANL

Determinismo: La antropología criminal jurídica y la libertad humana

UANL