In theory.....

The point of a time out is to get the child in question to think about what it is that he or she did and maybe come to the conclusion that the action was bad and that they should regret what they did and apologize. In theory, that works....
When you are stubborn and end up with children who are just as stubborn as you.... Well, the theory kinda gets shot right the fuck out the window. But as a parent, I keep putting the child in question on a time out in the hopes that one of these days it FINALLY sinks in that the behavior will not be tolerated and that behavior ceases all together... Again, in theory, it should work..... :s