In regards to the theories of Von Hentig, Mendelsohn, and Schafer, what were the strengths and weakness of these theories, as well as policy implications that made it possible, or impossible, to produce a more advanced model of victimization?
How did the advanced quantitative methods employed by Wolfgang and Amir impact previous qualitative approaches to the study of victimology?
Sample Solution
an fee in the result and, therefore, one pays a greater tax on earnings. but, making use of this example, the end result remains higher which misleads the outside customers who supply priority to result variation and much less to proportion premium version. every other liability element taken under consideration are the provisions that have the position to cowl risks, charges or losses that are uncertain concerning their dimension or the instant in their rising. They occupy an middleman position between equity and debts. because they require estimations, provisions create conditions for consequencesâ smoothing. every other innovative accounting technique is related to money owed toward employees. This technique in particular emerges within small entities in which the buddies are not constrained to capital contribution, but additionally they make a work element contribution. The remuneration for the work force is the earnings, however so that you can avoid pay taxes taken into consideration too high, the buddies register themselves as self-employed humans which, in line with their discipline of hobby, pay an annual constant tax, regardless of obtained sales. therefore, in this case, there’s a income transfer within the entity which pays the tax on profit, by means of bills issued by way of entityâs associates for their paintings, at the level of an character who can pay the flat tax. The buddies win twice: first off, they make savings from the tax on earnings, and secondly, they do not ought to pay the tax on dividends. This manner, creative accounting is used for optimizing monetary stress, taking into consideration that the friends are not very inquisitive about the facts posted inside economic situations as the entity is a closed corporation (not quoted to stock marketplace) of small dimensions. A creative accounting approach that has an instantaneous impact upon the result of the current monetary year emerges inside sure entities which establish by using formal or casual agreements that the client might also return the products that have not been offered. essentially, this practice does not pursue to persuade outcomes but, in sure situations, it is able to be taken into consideration a way of result smoothing if within the yr the sale was carried out, monetary performances are beside the point. on this way, within the yr the sale become performed earnings will be stated, and the subsequent year a decrease of income will be registered in go back. one of the reasons for which annual financial situations are being permitted after a certain length from the instant the monetary 12 months is closed is to discover events and transactions next to that second, but which actually belong to that certain closed monetary year, in order to persuade its effects. If, on the give up of the economic year items income are finished, accompanied with the aid of their go back within the next financial yr, which is previous to the approval of annual financial situations for the closed financial year, there are techniques to do away with the outcomes upon the result, as it follows: the sales registered from sale might be annulled on the stop of the financial yr, and stocks might be taken into consideration as being produced by using third events and, consequently, inventory variant associated with bought merchandise may also be annulled. the only negative impact on the vendor remains the VAT inside the economic yr wherein the sale is completed, but it will be recovered in the next financial year.>
an fee in the result and, therefore, one pays a greater tax on earnings. but, making use of this example, the end result remains higher which misleads the outside customers who supply priority to result variation and much less to proportion premium version. every other liability element taken under consideration are the provisions that have the position to cowl risks, charges or losses that are uncertain concerning their dimension or the instant in their rising. They occupy an middleman position between equity and debts. because they require estimations, provisions create conditions for consequencesâ smoothing. every other innovative accounting technique is related to money owed toward employees. This technique in particular emerges within small entities in which the buddies are not constrained to capital contribution, but additionally they make a work element contribution. The remuneration for the work force is the earnings, however so that you can avoid pay taxes taken into consideration too high, the buddies register themselves as self-employed humans which, in line with their discipline of hobby, pay an annual constant tax, regardless of obtained sales. therefore, in this case, there’s a income transfer within the entity which pays the tax on profit, by means of bills issued by way of entityâs associates for their paintings, at the level of an character who can pay the flat tax. The buddies win twice: first off, they make savings from the tax on earnings, and secondly, they do not ought to pay the tax on dividends. This manner, creative accounting is used for optimizing monetary stress, taking into consideration that the friends are not very inquisitive about the facts posted inside economic situations as the entity is a closed corporation (not quoted to stock marketplace) of small dimensions. A creative accounting approach that has an instantaneous impact upon the result of the current monetary year emerges inside sure entities which establish by using formal or casual agreements that the client might also return the products that have not been offered. essentially, this practice does not pursue to persuade outcomes but, in sure situations, it is able to be taken into consideration a way of result smoothing if within the yr the sale was carried out, monetary performances are beside the point. on this way, within the yr the sale become performed earnings will be stated, and the subsequent year a decrease of income will be registered in go back. one of the reasons for which annual financial situations are being permitted after a certain length from the instant the monetary 12 months is closed is to discover events and transactions next to that second, but which actually belong to that certain closed monetary year, in order to persuade its effects. If, on the give up of the economic year items income are finished, accompanied with the aid of their go back within the next financial yr, which is previous to the approval of annual financial situations for the closed financial year, there are techniques to do away with the outcomes upon the result, as it follows: the sales registered from sale might be annulled on the stop of the financial yr, and stocks might be taken into consideration as being produced by using third events and, consequently, inventory variant associated with bought merchandise may also be annulled. the only negative impact on the vendor remains the VAT inside the economic yr wherein the sale is completed, but it will be recovered in the next financial year.>
