вменяемость(способность осознавать характер и общественную опасность своих действий – mental capacity/ability to understand own conduct at the time a crime is committed 4uzhoj)
центр ответственности(A responsibility centre is an autonomies business unit for which a manager is responsible for Cost, Revenue and Aquisation and disposals of an assets. E.g. Cost Centre, Revenue Centre, Profit Centre and Investment Centre. answers.comAlexander Demidov)