Law of Criminal in Germany Essay Example | Topics and Well Written Essays - 500 words

Law of Criminal in Germany - Essay Example 1. The first section of the criminal law suggests that an offense is subject to punishment only when the law establishes the criminal liability before the commission of the act. 2. Law in force determines the penalty of any criminal act during the criminal act 3. If a crime is committed jointly, each shall be liable for his or her criminal act. 4. Any individual who willingly leads another intentionally to a criminal act (abettor) he/she will be confirmed as though he/she was the crime offender. 5. The German law provides for a fixed term incarceration unless the law dictates life imprisonment. 6. The maximum imprisonment for a criminal act is fifteen years and a minimum of one month or term 7. The impacts of the sentence the offender is expected to encounter in the future life will be taken into consideration. 8. The court weighs the circumstances against an for the criminal. Moreover, consideration is also made considering the motives of the offender. Other things considered include the attitude of the offender and force of will degree involved in committing the crime. The consequences of the offender that affect him, the history of the offender and the conduct of the offender after the offence. 9. Conditions that are already legal of the offense should not be considered. 10. The court shall not provide imprisonment of less than six months unless they are special conditions, either in the committed offence or the victim.

The CFO & the Performance and Budget Review Assignment

The CFO & the Performance and Budget Review - Assignment Example If budget is over or underutilized then VP Marketing can give its justification and on the basis of whichperformance of entire marketing department can be evaluated. CFO has no role either in budget utilization of Marketing Department or achieving performance objectives of marketing except in analyzing ROI, Revenue & Profits. CFO approves finances against proposals or case presented by Marketing Department. So CFO also has good idea about the marketing campaigns launched by the company. CFO can only be involved in order to analyze actual financial impact of marketing budget and its performance (Miller, 200). Main objective of Marketing budget is to increase salesby attracting new customers and retaining existing ones through marketing activities. Increase in customer base will eventually lead to increase in revenue. President will call the CFO if marketing expenses and performance is not justifiable as per financial outlook. Marketing expenditure is considered as an investment for the Company. These expenditures have both short term goals (get new leads, retention of existing customers) and long term impacts such as relationship building, brand awareness etc. CFO role in this scenario would be to analyze facts such as why budgets are over or underutilized, what is actual ROI as per existing and new customers on the basis of yearly marketing expenditure, whether campaigns launched by the Marketing Department during the year generated any revenue or not, financial impact of the proposals presented by the Marketing Department VS their actual output, variance analysis of Marketing budget, and other financial factors which lead to the particular result. CFO in the meeting can also suggestto decrease or increase the Marketing budget after reviewing the performance, which marketing ventures feasibility will be effective and how company can improve the revenue