Accounting for Business Combination and Ethics Assessment Essay

Early 2011, Yung Limited acquired 75% interest in Chum Limited. This is the first time of Yung Limited preparing the consolidated statement. A few issues regarding to the first consolidated financial statement have been raised up. This report is used to solve the raised issues and explain general principle of consolidation accounting. Before the acquisition, Yung and Chum was a competitor to each other. Their financial statement only reflects their own financial position. Thus, the balance and transaction would state in the financial statement. The reason is that they are viewed as two entities from different aspect. However, after the acquisition, Yung and Chum became a single combined entity as Yung held 75% interest in Chum. It means Yung can direct business decision of Chum according to its preference. This view would be reflected in the consolidated financial statements. Since the consolidated financial statements view Yung and Chum as a single combined entity, the balance due to each other would be eliminated as a result. As Yung and Chum are the single entity, the amount due to Yung is set off by the amount due from Chum. One entity cannot lead money to itself in order to create a liability or asset. See more:Â  Capital budgeting essay As Yung and Chum are a single entity, transactions with each other are just a transfer of assets or liabilities, or a relocation of assets, this would not recognise as a transaction in the consolidated financial statements. Generally, profit margin is added to those transactions. These profit margins would raise book value of assets in the transactions. The common example is inventory and non-current assets. Those profit margins can only be realised in the sales or disposal to external parties. Thus, the consolidated financial statements would eliminate those unrealised profit also. According to the above statement, Yung gets the power of control in the Chum. It means every transaction can be related to Yung and its decision. The relationship between Yung and Chum would be a parent-subsidiary, and not just similar to other associate as investor-investee. Therefore, it is required to show consolidated financial statement of Yung and Chum. The distinction between consolidation and equity basis of accounting is power of control. Generally, if an entity holds more than 50% interest of another entity, the entity is required to consolidate the controlled entity. However, if an entity holds about 20% to 50% interest of another entity, the entity is required to practising the equity basis of accounting. Comparing with the two methods, consolidation basis of accounting would reflect a smaller net income if there are a large amount of inter-company transactions. Equity basis of accounting only show the share of profit in associate as an extra item in the income statement of investor (parent in consolidation). Thus, it would be a greater net income unless there is a net loss in the associate. In conclusion, different methods change the net income. The financial statements for equity basis of accounting are only included the investment in associates as non-current assets, and recorded as cost plus fair value adjustments in the net shares of equity. The consolidated financial statements are the combination of the parent and subsidiaries, and goodwill, excluding inter-company balance and cost of control. Thus, Yung’s financial statements would be greater value in statement of financial position if all investments were consolidated, but smaller value in income statement as there are large amount inter-company transactions between Yung and Chum. Equity basis of accounting could provide a greater asset value to Yung, but a smaller net income to Yung also. Dear Mr. Li, Memo regarding the revenue cut-off problem of Yung Limited According to the recent conference with John Au, President of Yung Limited, he reported that the sales of Yung Limited in 2010 incorrectly included sales in 2011. However, we did not discover this material error by our audit work. This material error overstated the profit of Yung in 2010 by 10%, but understated the profit of Yung in 2011 by the same rate. John Au also mentioned that he prefers to ignore this error because he can get benefit from this error as the understated profit. Ignoring revenue cut-off problem leads to conflicts in ethical and professional. This conflicts with fundamental ethical principles, such as integrity, objectivity and professional behavior. In the integrity aspect, we should not disclose any untrue financial statements. In the objectivity aspect, our professional judgments should not be influenced by reputation of our audit firm and any potential legal sue. In the professional behavior, we should comply with relevant laws and regulations relating to this revenue cut-off problem. The following are some of my recommendation on this revenue cut-off problem. The first recommendation would be reporting to the board of directors directly. This material error should be report the board of directors of Yung Limited. This report could give directors’ chance to decide the treatment of this material error. They could estimate effect of this material error. The second recommendation would be following John Au’s suggestion, ignoring this material error. This could be a way to accommodate our client. The third recommendation would be requiring John Au to correct this material error. This could reflect the true financial position of Yung Limited. The fourth recommendation would be convening an extra-ordinary general meeting with all shareholders of Yung Limited. This EGM could give shareholders opportunity to aware this material error, and understand the potential. Finally, I would recommend asking John Au to correct this material error. Although this correction would make him loss of a bonus, this is a fair treatment to all stakeholders at all. Also, this solution could reflect the professional position of our company.

Freedom of Pakistan and India

The Freedom of Pakistan and India Plan of the Investigation: In this essay, I chose to further investigate the freedom of Pakistan and India. On August 14, 1947, there was the birth of the new Islamic Republic of Pakistan. The very next day India had won its freedom from colonial rule lasting three hundred fifty years. The partition of India, following World War II, is the most tragic political event to affect India in its history. The partition divided Hindus and Muslims, who had lived together for nearly three hundred fifty years. It led to endless boundary disputes, three wars between the two neighbors, a nuclear powered arms race, and state-sponsored terrorism. Summary of Evidence: The freedom movements started when the Englishman Allan Hume helped a group of Indians start the Indian National Congress in 1885, which didn’t compete with British power. In the early 1900s, Bal Gangadhar Tilak brought a new faction within it, whose aim was independence. The Indian National Congress also had socialist impacts. In 1906, a big split occurred and the few Muslim that’s were in the Indian National Congress left, and a group called the Muslim League was formed. There are three main reasons that the Muslim nationalist movement emerged later than the Hindu movement. The first one is because the Muslims had their own religious schools and did not care about western thought as much as they should have. This was a problem because it was an important characteristic of the leaders of the revolutionaries. Secondly, the Muslims in the Indian National League were decreasing due to the increase in Hindu nationalism. Thirdly, the â€Å"big bang† was a dispute that occurred 1905-1911 in Bengal. In 1905, the British redrew the borders, giving the Muslims a majority of the districts. This upset the Hindus and in 1911, this decision was reversed. In 1906, as a result, there were two parties working for independence: the Indian National Congress and the Muslim League. In 1915, Mohandas Gandhi arrived in India. Gandhi obtained a degree in law with experience in nonviolent protests. Gandhi had the qualities to find peace with the Hindus for a greater cause, which was independence. He was well qualified. In his work, he actually caused pressure, causing the British Parliament to pass the Government of India Act. The act gave Indians the chance to have a law-making group, but the British Viceroy had the power to veto and the British were still the supreme rulers of India. The Hindus and Muslims were not satisfies with this act. The elected Indian legislature was formed by popularity. The Muslims had little representation, which upset them that the Hindu had more power over them. Gandhi tried to make peace, but in the elected congress there was no room for Muslims. The Hindus in the congress made it so the Muslims had limited rights. This upset the Muslims tremendously and was the final break between Hindus and Muslims. Evaluation of Sources: There are three main reasons for the partition of India. The first is that the British used the â€Å"divide and conquer† principle to rule India and had to instead use the â€Å"divide and relinquish† demands of Muslims. Secondly, the British thought that there were more people in the Muslim League pushing for Pakistan than there really were. They also didn’t understand why the Muslims were in every village and couldn’t move to Pakistan. Analysis: In India, many nationalistic movements had started and nationalism had grown tremendously. For example, the British made advances in transportation and communication. The British did not care about the customs of the people of India, which caused a distance between the ruler and the people. Therefore, the Indian National Congress was trying to get Britain to Quit India. The Muslim League came up with the idea for the British to divide up the land and then quit. The British implanted on this idea, but were also fearful of the potential threat that the Muslims. They had previously ruled the subcontinent for over 300 years under the Mughal Empire, so the British didn’t wanted hostility amongst them. They decided to separate the Muslims in India. In order to do so, the British helped establish the M. A. O. College at Aligarh and supported the All-India Muslim Conference, which were institutions that leaders of the Muslim League and Pakistan ideology came from and were placed on a separate electorate. The Muslims and the Hindus of India had religious conflicts amongst one another. The people that were rooted from India felt that the nature of Islam called for a communal Muslim society because that is all that they know. This idea made it hard for Muslims to accept change and refused to learn English or associate with the British especially because the Hindus were in high ranked positions in the government. The Muslims felt like the British favored Hindus. The Hindus resent the Muslims because of their formal rule. They wanted to make Hindi the national language, rather than Urdu. The Hindus and Muslims merely just fought for power. The Muslim League was further convinced by the Congress that it was impossible to live in an undivided India due to religious issues. For example, the â€Å"Bande Matram† was the national anthem that was forced to be sung in the schools, which expressed anti-Muslim sentiments. Conclusion: After years of oppression, at midnight on August 14, 1947, India was deemed an independent nation. Jawaharlal Nehru ruled as the first Prime Minister of the newly emancipated country. Gandhi was opposed to India being divided. In response, he spent the day in Calcutta fasting and praying. Muslims in the northern region of India were absorbed into Pakistan, and riots ensued. Hindus, Muslims, and Sikhs found themselves at war with each other, and Kashmir and the surrounding area became a callous that greatly contributed to the First Indo- Pakistani War, lasting for two years, from 1947 to 1949. India and Pakistan were both granted full self-rule, with the King- Emperor being crowned Head of State of both countries. The Governor General served a King-Emperor’s representative, and in 1948, Chakravarti Rajgopalachi ensued Mountbatten. Mohammed Ali Jinnah stepped up as Pakistan’s Governor General, and Liaquat Ali Khan became Prime Minister. Sources and Word Limit: Hasan, Mushirul (2001), India's Partition: Process, Strategy and Mobilization, New Delhi: Oxford University Press, 444 pages Kamat, Vikas. â€Å"The Partition of India. † Kamat's Potpourri — The History, Mystery, and Diversity of India. N. p. , n. d. Web. 8 Feb. 2010. . Provincial, and Central Governments. â€Å"Pakistan, or, The Partition of India, by Dr. B. R. Ambedkar. † Columbia University in the City of New York. N. p. , n. d. Web. 8 Feb. 2010. . Wolpert, Stanley. 2006. Shameful Flight: The Last Years of the British Empire in India. Oxford and New York: Oxford University Press. 272 pages. Words: 1,283

Assess the View That Cults and Sects Are Only Fringe Organisations That Are Inevitably Short Lived and of Little Influence in Contemporary Society Essay Example for Free (#2)

Assess the View That Cults and Sects Are Only Fringe Organisations That Are Inevitably Short Lived and of Little Influence in Contemporary Society Essay Contemporary society (12) , Cult (8) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints It can be argued that cults and sects are only fringe organisations that are inevitably short lived and of little influence in contemporary society, however some may have views to contrast this idea. A sect is an organization, which usually breaks off from an established religion, which finds itself in disagreement with beliefs and values of wider society and refuses to tolerate the beliefs of others. Although the desire to be a member is voluntary, as oppose to being born into, like religion, sects are rejected by society and claim strong obligation and commitment by its members. A sect is an extremely narrow-minded organisation, which is often led by a charismatic leader. Whereas, in contrast, a cult does not progress from a mainstream religion and does not reject or challenge societal norms. However, as tolerant of other beliefs as they are, they still attract a great deal of negative press, for example brainwashing. Members in a cult are usually more like customers than followers. An example of a cult is Heavens gate, which is a destructive doomsday cult, centered in California. There is a mass of supporting evidence that cults and sects are short lived and insignificant to wider society. Nevertheless, it must be maintained that the matter is complex as there are many sects and cults, which identify themselves differently. There is evidence to support this view of a short-lived nature of sects. This is due to many reasons. World rejecting sects, due to their nature and succeeding societal rejection and stigma of bad press, must be able to compromise with society and becoming a denomination and therefore cease to be a sect, if this is not done then the sect will die out. There is also an argument that sects cannot have a great deal of affect upon society over a long term period as they cannot survive past the charismatic leader’s lifetime and therefore sustain themselves over more than one generation. The American theologian Niebuhr theorises that another reason for transience of sects is that they rarely live past the 1st generation because the 2nd generation usually lacks the belief of the 1st. In this way, their membership dwindles as the 2nd generation chooses to leave the sect and hold other views in wider society. However Wilson disagrees with Neibuhrs view and says that he overates his case and chooses to not pay attention to groups who did preserve a ‘ distinct sectarian stance’. Similarly, evidence proves to discredit the belief that a sect fails to live on past their leader’s death. For example, The Mormons have continued for many generations and also the Amish- however this could be attributed to the protective ‘isolation-like’ in which they live. There is also a possibility that the Moonies surviving is due to the leader preparing for his son to take over his position as the charismatic leader after his death, however this is yet to be seen. Cults have seen a large incline in their number recently and because they are more accepting of wider society and despite receiving bad press, offer a practical solution to peoples’ issues and wishes, seem less likely to die out due to refusal and disapproval. They are also financially rather stable, the Church of Scientology for example has an estimated income of over  £200m per year. This is down to the consumer attitude of cults. There is also a mass of evidence for their importance in society in a sense that audience cults have a mass market of ‘self help therapy’ there are many books available for example, tarot reading, crystals and reflexology regularly appear on the best seller list and often more room is devoted to these books rather than Christianity books themselves. The view that cults are fringe movements is less supported than that for sects. Sects very infrequently continue on as sects but cults such as scientology are not only prosperous but also have a huge celebrity following trend; admired by the public for example Tom Cruise. There is also evidence that sects and cults can be of great influence to society – though it is debatable as to whether or not that is possible today in a society as apparently secular as ours. Weber suggests in his Theodicy of Disprivilege that because they offer a solution to problems: justification and explanation for life and its problems, to marginalised groups such as dropouts or ethnic minorities, world rejecting sects that offer status appeal to people. An example of this is Liberation Theology which was for the poorer people which had great influence upon the priorities of the Catholic Church in Latin America (though it has become more conservative, it continues to represent human rights and democracy). Bruce argues that it is not a religion and is instead a shallow, meaningless thing. Due to the elements of choice it offers, the choice about which bits to believe and whether to take its readings into account, it does not require commitment. This he argues prevents it having religious status. Post Modernists see it as being spiritual shopping: it is part of a consumerist culture. Despite not necessarily being a religion, there is lots of evidence to show that it has influenced society as a whole and, some sociologists would claim, aided secularisation. There is also evidence to show that it is unlikely to be particularly short lived as it fits in so well with our Capitalist, consumerist society and our individualistic values and is so profitable. Therefore, though there is strong evidence to show that sects and cults are ‘fringe organisations’, there is sufficient evidence to suggest that neither are short lived in themselves either through the Sectarian cycle or demand and supply (though sects tend to become denominations) and also to suggest that the influence of sects and cults on society is greater than expected; though the influence of sects and cults is exemplified by older examples and so one cannot be sure as to how successful they will be in today’s society, except in regards to specific sects and cults. In conclusion, the view that cults, sects are fringe organisations that are inevitably short-lived and of little influence in modern-day society, is on the whole not wholly correct but has some strength in that the permanency of all is arguable as is their status as fringe organisations. Assess the View That Cults and Sects Are Only Fringe Organisations That Are Inevitably Short Lived and of Little Influence in Contemporary Society. (2016, Mar 30). We have essays on the following topics that may be of interest to you

Conflict Management Styles Paper Research Example | Topics and Well Written Essays - 750 words

Conflict Management Styles - Research Paper Example n this paper, we will discuss different ways to handle conflicts along with the approaches that managers and employees use in my organization for the same purpose. There many approaches which one can use to handle workplace conflicts. Some of the most effective approaches include forcing, accommodating, avoiding, compromising and collaborating. Let us discuss all of them in some detail in order to know the way organizations can use them for conflict management. Forcing is one of the five major methods of conflict management. However, people usually use this method as the last alternative when there is no other way to reach a resolution. Managers often use this method to show their power and authority. Although this method helps people in reaching a quick resolution, but it puts an adverse impact on the relationship that a person has with another person involved in the conflict. Accommodating is a technique using which one conflict party accommodates the concerns of the other party involved in the conflict. Although this technique is useful in resolving the conflicts, but there are also some disadvantages of using this technique. For example, a party involved in conflict can try to take illegitimate advantage of the accommodating approach of the other party. Avoiding is a technique using which a person tries to avoid the issue because of some reasons. In some situations, the issue is not so important that a conflicting party should resolve it whereas, in some situations, a party involved in the conflict does not see any chance of getting the demands met. In some situations, one conflicting party is unable to manage the conflict properly and prefers to stay back from the conflict. â€Å"In the avoiding mode, a business professional is low on assertiveness and low on cooperation† (Tanner, 2010). Compromising is a technique using which all parties involved in the conflict cooperate to reach a mutual agreement. This technique is useful where the intent is to reach

League of Legend Essay Example | Topics and Well Written Essays - 1250 words

League of Legend - Essay Example Gender discrepancy is one of the major elements in the game. The conception that a video gamer is mostly male is completely misguided. Nowadays, women make up about 45 percent of the gamers in the United States (Yu, 2013). Even in a game like League of Legend that is mostly dominated male, there is still about 35 percent female gamer (Conditt, 2014). Annie started playing the game about 2 years ago, now she ranked in top 10 percentile among all people in North America server. People are astounded when they learned that she is female since the feat she accomplished is rare among female. Difference display in physiological aspects of the game is very obvious among 4 players. As for Annie, she only picks female and cute cartoonish characters in the game. She claimed that the identities and appearances of those charterers are appealing to her, and she told me that she dressed up like the character in the game on Halloween. Therefore, it is clear that Annie has embraced and accepted the c ulture, as she chooses to dress as the female character in the game. From Annie’s response, it is evident that there exist gender stereotype. For example, she only chooses to pick female characters in the game although she has the choice of picking male who exhibit masculine characteristics. Annie’s views are clearly influenced by the outside world. Influence from the outside world comes from various sources like peers and media. For instance, media influence is responsible for cultivating attitudes, which explains Annie’s choice of feminine characters.

Human Resource Management history Assignment Example | Topics and Well Written Essays - 1500 words

Human Resource Management history - Assignment Example Academics have responded positively to meet the challenges raised by the globalization of business by investigating a number of issues and problems related to international business. They have attempted to examine management from a cross-national viewpoint. This comparison of HRM policies and practices at a national level helps to test the convergence-divergence thesis. The typical questions pursued by comparative researchers are: (1) how is HRM structured in individual countries. (2) What strategies are discussed (3) What is put into practice (4) What are the similarities and differences (5) What is the influence of national factors such as culture, government policy, and education systems This paper assumes that the team members are not in close proximity to each other and the team leader might not always be in the same place as the team. The cross-cultural team consists of at least three different nationalities, with one member from the UK, one from South Asia and one from Eastern Europe. This paper also assumes that members of the team will differ in the three major values of power distance, uncertainty avoidance and human orientation. Strategies Both tangible and intangible dimensions of human resources are essential in developing a global competitive personnel profile that is unique, valuable, difficult to replicate, and provides the organization with a sustainable competitive advantage. Tangible human resource dimensions relate to the process, procedures, and systems established to identify, select, train, motivate, and retain the most competent personnel in the organization. Alternatively, intangible dimensions of human resources include the culture, learning capability, innovativeness, and collective action of the employees. Leveraging a firm's internal resources across its global network requires competent boundary-spanning managers developed within the firm's strategic global human resource management (SGHRM) system. Performance management requires managers to review regularly, with their teams and the individuals reporting to them, performance in relation to agreed objectives, the factors that have affected performance and the development and training needs that emerge from this analysis. Expatriates, having been socialized and developed in the headquarters, possess an intimate knowledge of the firm's internal resources, both in terms of their tangible and intangible dimensions, therefore, it is proposed: Proposition 1. If the firm's internal resources are critical for creating and sustaining a competitive advantage against rivals in a foreign market, then the global organization will assign management of that

The Role of Green Supply Chain Management in Sustainable Development Dissertation

The Role of Green Supply Chain Management in Sustainable Development - Dissertation Example 26 3.5 GrSCM and CSR †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 27 3.6 SCM and Environmentalism †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 28 Table of Contents (cont’n.) Chapter 4 Impact of Supply Chain on Green Logistics †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 29 4.1 Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 30 4.2 Performance Standards †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 31 4.3 Impact of GRSCM on Organisations †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 32 4.4 Responsibilities †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 33 4.5 Strategies †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 34 4.6 Barriers †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 36 4.7 The Green Business †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 36 4.8 Best Practice: TQM †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 37 Chapter 5 Conclusion and Recommendations †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 40 5.1 Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 40 5.2 Recommendations †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 42 References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 43 List of Figures Figure 1 – Traditional Supply Chain Strategy Figure 2 – SCM material and information flow Figure 3 – Competitiveness in supply chain Figure 4 – Functions of green supply chain Figure 5 – Framework of green... Traditionally, supply chain is about profits and producing more products in the age of globalisation. But as the number of conscience-stricken businessmen grew, products are aimed for customer satisfaction taking into consideration environmental protection. Early proponents of green supply chain management formulated a set of alternatives aimed at changing the ways people deal with nature and organisational processes not harmful to the environment. It is possible that we can live in the age of globalisation and advanced technology, but not being abusive to the environment. Green supply chain management became a goal of managers including organisations aiming for a sustainable future. The methodology used in this dissertation is a mix of literature review and analysis of secondary researches. Concepts of traditional supply chain and green supply chain management were analysed and compared and conclusions and recommendations were drawn from the analysis. It can be concluded this early that green supply chain management is a phenomenon and a challenge for businesses and organisations are aiming for long-term relationships with customers and, a value-added supply chain, and above all, a sustainable future.

Writing to Evaluate Essay Example | Topics and Well Written Essays - 750 words

Writing to Evaluate - Essay Example This is because many razors in the market do not meet my expectations. Most of them do not last long; others are highly priced, while the rest cause irritations to my skin because of their poor design. I am sure a lot of men are reluctantly finding themselves in this quest as well. After a long search for a razor that could shave my tough beard and not irritate my sensitive skin, I settled on one of the popular blade manufactures, Gillette Company. I have been using their blades for the last fifteen years and although their products do not always meet my expectations, I find them better than most manufacturers in the industry (Adam 12). So, when the company released a new razor in the market a week ago; I was yearning to try it. The following is a review of the Gillette Fusion Power Gamer razor. This evaluation specifically focuses on its price, design, longevity and effectiveness. The Gillette Fusion Power Gamer comes only six months after Gillette released the Gillette Mach 3 late last year. This shaver is a cartridge razor which makes it simple to use and convenient. Fusion’s design is an improved version of the Mach 3. It bears a lot of similarities with the Mach such as the shape of its head. However, the Fusion razor has six shaving blades compared to the three that the Mach 3 has. I found the Fusion much lighter than the Mach, which is a good thing. Its small in size and rubber grip on the handle makes it very comfortable to hold. There are other additional features that make the Fusion a better blade such as the automatic shut off and the battery level indicator (Adam 15). Besides this, the sixth blade that is placed on the back of the cartridge is one of the best elements of this product. It made shaving under the nose and trimming of my sideburns using the Fusion less hectic. I did not cut myself on the nose-lip area which is something I frequently experienced with the Mach 3. Gillette also significantly reduced the size of the Fusion’s head. This is particularly useful when shaving tight spaces or looking for a closer shave. The blade manufacturer has distributed two versions of the product: the powered and the manual razor. I personally prefer the powered version for a quicker shave. For the powered version of the razor, drag across the face is highly reduced and the Fusion glides effortlessly. This is however the only good functionality of the vibrations caused by the powering, as I did not get a thorough shave (Adam 17). The Gillette Fusion also comes with a blade stabilizer which ensures the blades are at a fixed distance from each other and they do not shift as you shave. Gillette introduced another new feature in this product, what they called Low Cutting Force Blades aimed at reducing resistance on the skin. All this make this razor much smoother than its predecessor. This multiple blade razor also gives Gillette Company a competitive lead in the market against its competitor company, Schick. Apart from the design, cost is another key quality that I consider when purchasing a blade. The Fusion razor retails for 12 dollars, same to the Mach 3. This comes with a single cartridge and AAA battery. The consistency in price is a good thing for loyal Gillette customers, as we do not have to pay extra. However, this price is higher compared to other razors in the market. Further, the cost of the Fusion’s blades is higher compared to that of the Mach 3 blades. An 8 pack of Fusion’s blades cost 32 dollars compared to the 24 for the Mach. This is an 8 dollar variance in the two prices. This is a big deal for me. The high price is nonetheless compensated for by the long life of its cartridge (6 to 10 shaves) and the high number of shaves (4 to 5) the Fusion gives you before the blades are completely dull. This in

Health Article Essay Example | Topics and Well Written Essays - 250 words

Health Article - Essay Example Recently in 2011, Normann Stadler, winner of Triathlon underwent a surgery for aortic aneurysm. Cardiac Elctrophysiologist, John Mandrola says that it is only obvious that there is a link between CVD and over exercising since the heart is being constantly inflamed and not being given the time to heal at all. Benjamin Levine, director of the Institute for Exercise and Environmental Medicine in Dallas and professor of medicine at the University of Texas Southwestern Medical Center is of the opinion that moderate levels of exercising lends protection from CVD’s but there is no upper limit to this exercising. Since recent studies find that marathon runners suffer from greater instances of coronary plaque and therefore the myth that running bestows a 100% protection must be debunked. Paul Williams, director of project called the National Runners Health Study studied 2377 runners and walkers and found that in 10 years 526 of them died and 71.5% of the death were from CVD’s. The most important conclusion of William’s study is that even though walking or running daily lend protection to the heart, if the distance of walking exceeded a daily limit of 10.7 km or that of running exceeded 7.1 km the person might suffer from CVD’s in the future. There is more than one example of endurance athletes falling prey to cardiovascular diseases in spite of training on a daily basis. Thus, the article clearly vindicates the statement that more exercise does not necessarily mean greater health and over-dose of daily exercises can potentially increase

Time Magazine Essay Example for Free

Time Magazine Essay Before the history of TIME, the news has served knowledgeable, comical and critical, ‘hot off the press’ information to countless human beings. However, it was when two journalists decided to contribute a twist. Their impartial views on the latest reports allured those hungry knowledge, and satisfied the literate audience. TIME magazine was founded by Mr. Britton Hadden and Mr. Henry Luce in the 1920’s. Both founders first became close companions by writing and editing the school paper at Hotchkiss School in Connecticut. The two eventually enrolled into Yale University, enlisted in the Reserve Officer Training Corps, and became, â€Å"[†¦] reporters for The Baltimore News† (time. com). Having raised enough money, Hadden and Luce resigned from their job and invested in making their own iconic periodical. On March 3, 1923, the first TIME magazine published. It used to be â€Å"[†¦] summarized and organized the news so that â€Å"busy men could stay informed† (time. com). The magazine’s typical content used to expose topic ranging from heated court cases to business and leisure. Modern day TIME delivers the latest current events from entertainment to world happenings, suitable for all genders, ages of eighteen and up. TIME magazine has currently reached an estimate of 3,286,314 paid American subscribers (timemediakit. com). That impressive number does not to amount to how many are purchased on magazine stands, coffee shops, as well as those sold internationally. With each weekly publication, TIME magazine depicts its own touch to stand out amongst the rest. The fifth edition of the year 1927 was where it all commenced. The iconic red line that borders the front cover â€Å"symbolizes a bold, even arrogant idea. Everything inside that red border is worth knowing, and whatever is outside of it, well, not so much† (Stengel). TIME magazine portrays their pictures on almost the entire 64-paged periodical as well. The quality and detail of each gives knowledge and understanding to its audience. Each image carries a different perspective which draws the reader’s attention and interests completely. The 26th of November 2012’s cover issue illustrated Peatrus’ formal uniform attire, along with his badges of high rankings and honor. Significantly, the picture by Marco Grob put shame in the once respected Central Intelligence Agency director. Within the identical issue, photographs by Stephen Wilkes reveal the reality of Hurricane Sandy. Upon her vigor arrival, left broken homes and lives in the Northeast region of the United States. He illustrated the atrocity of the storm through images that released a similar attitude with those physically and emotionally affected. Nevertheless, Wilkes engages the reader to see the outcome of an underrated aftermath. The benefit of these concepts is to keep the young and older adults who read TIME magazine, briefed yet aware of the battle their nation faced. The latest scandal of David Petraeus’ affair was what left the nation of America drooling over. The article â€Å"Skyfall† by Barton Gellman fed shocking, humorous, and insightful facts of the impropriety. His affair with liaison, Paula Broadwell forked up more than two relationships. Ms. Broadwell worked as an army reserve lieutenant colonel and biographer for Petraeus. With confirmed data, â€Å"Tampa socialite Jill Kelley, alarmed by series of disturbing e-mails from someone self-identifying as â€Å"kelleypartol,† has filed an FBI complaint† (Gellman). Federal Bureau of Investigation agents later discovered it was Broadwell. That connection later linked to the scandalous messages Broadwell and Petraeus exchanged. Over 3 million Americans continue to hunger for the knowledge that TIME magazine serves. With its bright red iconic border, TIME captures the eloquent insight of advancing weekly affairs. The periodical has changed massively over the 89 years of expansion as newsfeeds and trends evolve. Nevertheless, the ambition and commitment to give open-minded and unbiased information to their audience will always be fed through the hands of TIME.

Public Interest Immunity in Protecting Informants

Public Interest Immunity in Protecting Informants Introduction The role of informants in an investigation is crucial as the information provided by an informant may be the only piece of evidence or clue available to the law enforcement agencies. So, it is critical that some clarity is drawn in identifying the rights of the informants and how and when the law should protect them. It can be argued that adding clarity to this area of law will inform and motivate informants to facilitate investigations when required. The aim of this essay is to explore the role of law in public interest immunity (PII) to protect informants as a class. As a result, this essay will explore the rights of informants and the role of law in protecting them under the principles of public interest immunity (PII). This essay will explore case law and legislation to critically analyse the role of law in PII to protect informants as a class in the following paragraphs. In doing so, this essay will argue that informants as a class should be protected by the law under the princi ples of public interest immunity. Public Interest Immunity (PII) Generally, there is public interest in protecting the identity of those who provide important information to the police, that is, the informants. As a result, the disclosure of their identity or any material that has the potential to reveal their identity is restricted through case law. However, deriving from English common law, a judge has the discretion to reveal the identity of the informant if it helps establish the fact that the accused in the relevant case is innocent. One of the statutory instruments that applicable is section 21 of the Criminal Procedure and Investigations Act 1996[1] (CPIA 1996). In R v Chief Constable of the West Midlands ex parte Wiley[2], it was Lord Templeman who stated that, based on the principles of public interest immunity, the disclosure of information can be denied which is pertinent to the case and also important in the determination of the proceeding in question. Hence, the only reason to deviate from this is if public interest demands for it.[3] Therefore, there must be equality of arms[4] in public interest immunity (PII). The thrust of the principle of public interest immunity to refuse disclosure of relevant material is on the ground that to do so would harm the public interest. However, disclosure can be refused if material might be privileged, material might be lost, and material might be difficult to get hold of. In civil proceedings, the procedure is carried out according to Order 24 of the Rules of the Supreme Court and to withhold is specifically stated in rule 15 which states that, 15. The foregoing provisions of this Order shall be without prejudice to any rule of law which authorises or requires the withholding of any document on the ground that the disclosure of it would be injurious to the public interest.[5] It is clear from rule 15 that public interest is the ultimate factor to be considered in cases of public interest immunity. For conciseness of argument, this essay will solely focus on informants. In criminal matters where the police refrains from disclosing the identity of the informant to the defendant, there is an overlap between the principles of common law of open justice which requires that maximum disclosure takes place as established in R v Davis, Johnson and Rowe[6] and Article 6 ECHR which is demonstrated in the vase of R v H [7]. In R v H, the House of Lords held that a trial judge should take into account all the information that are available based on the nature of the PII pursued as well as guaranteeing that the complete disclosure process does not reveal more than is required given the context of the case[8]. A similar example is noted in the case of Al Rawi v Security Service[9], several men claimed for damages as they have been detained by foreign forces including places like Guantanamo Bay and claimed that the UK Security Service along with others engaged in ill treatment. In return the UK Security Service stated that they refrained from giving access to cert ain pieces of evidence and would rather be represented by special advocates[10]. It was held in this case that if governmental bodies wanted to rely on the argument of national security, they would need to rely on PII which gives them the right to do so in relation to providing protection for State interests wherever it is required[11]. The case law discussed so far provides a general overview of the attitude of the courts. However, what needs to be considered is when disclosure of the identity of the informant based on interests of justice, the protection towards the informant is still violated despite being justified by any legal reasoning or case law. Informant Rights and the Role of Law While discussing the role of informants and the role of law in protecting them, a discussion of criminal matters is warranted. It should be stated that most cases relating to PII involve civil matters even though the principles can also be applied in criminal matters where the applications are generally altered as in the case of Marks v Beyfus[12]. In Marks v Beyfus, Lord Esher stated that it was precisely recognised that it is not generally required by the witness to disclose the identity of a police informant. This is due to the significance of public interested in providing protection and as well as motivating individuals to provide information to the law and enforcement agencies. Hence, witnesses should not be asked about the identity of the informants or questions that have the potential to reveal the identity of the informants[13]. However, there are exceptions in PII. For criminal matters, if the context of the case is such that refraining from disclosing the identity of the i nformants may jeopardise the integrity of the trial by impacting on the correctness of adjudication in the case and might lead to the innocent being convicted and imprisoned. These types of cases are usually quite rare. This ratio has been given by the House of Lords in the case, R v Horseferry Road Magistrates Court, Ex p Bennett[14]. In R v Horseferry Road Magistrates Court, Ex p Bennett , the House of Lords held that in a situation where a person is charged criminally, if the person does not get justice in relation to the process, then the person should not be tried.[15] As a result, if it requires the identity of the informant to be disclosed in order to establish a defendants innocence, the court will exercise its discretion and allow the disclosure of the identity of the informant. This case reiterated the principles established in Makanjuola v. Commissioner of Police for the Metropolis[16]that public interest immunity is not a trump card vouchsafed to certain privileged playe rs to play when and as they wish. It is an exclusionary rule, imposed on parties in certain circumstances, even where it is to their disadvantage in litigation.[17] It is submitted that as discussed already in this essay, even though the innocent should get justice but compromising the identity of the informant is compromising his/her protection and confidence in law and enforcement agencies. It is a continuing duty of the court to consider the issue of disclosure and decide whether disclosure should be ordered or whether prosecution should offer no evidence which would disclose the identity of the informant[18]. It can be stated that in this kind of a circumstance, the trial judge is put in a complicated situation trying to assess in terms of whether the disclosure of the identity of the informant is actually necessary to establish that the defendant is innocent. If his decision is positive, then the disclosure must be ordered by the judge even though the threshold is quite low. Furthermore, in the case of R v Hallett[19], it was held by the Court of Appeal that a defendant should not be: à ¢Ã¢â€š ¬Ã‚ ¦deprived of the opportunity of casting doubt on the case against him.[20] Therefore, according to the court, what is necessary is a real possibility that disclosing the identity of the informant would actually benefit to the defence. The principles of public interest immunity protect the disclosure of an informers identity as well as deal with exceptions extends to the premises where the police have undertaken surveillance on a suspected individual[21]. In this kind of a circumstance, the occupiers of the premises may feel uncomfortable, vulnerable, exposed and frightened as their premises may be identify which may victimise them. This may also result in the public refraining from assisting the police with their investigations or letting law enforcement agencies to use peoples premises for surveillance purposes. Taking into account the potential danger of the occupiers of the premises, in circumstances where the occupiers do not wish to allow disclosure, it is not permitted being subject to public interest immunity. However, there can be circumstances where the disclosure of the identity of the informant becomes necessary to test the evidence put forward by the police. In the case of R v Rankine[22], the activiti es of an alleged drug dealer had been under the surveillance of police officers through the use of private premises. It was the decision of the Court of Appeal that these types of cases can be indistinguishable from the ones where police informers are involved[23]. Hence, it is inappropriate to withhold the location of the surveillance point given that restricting such information will not lead to the miscarriage of justice. In addition to this, R v Johnson (Kenneth)[24], was further explored by the Court of Appeal. The Court of Appeal held that the required basis for the prosecution to make an application to withhold the location of surveillance point[25]. In this specific case, it was required for an officer to testify that he had visited the premises and ascertained the permission of the occupiers to the potential disclosure of the identity of the premises used. Additionally, an officer with the rank of at least a chief inspector to testify that immediately before the trial he ha s visited the premises in order to identify and ascertain whether the occupiers has not changed and in any circumstance, their attitude towards the identification of the premises as well as its occupants[26]. Thus, in relation to the disclosure of the identity of informers, a qualitative judgment of the decision by the trial judge is necessary as to when a failure to disclose the location of surveillance risks occasioning a miscarriage of justice even though these types of cases are difficult. Moreover, in relation to the identity of informants, if the police are required to disclose their surveillance point, the police sometimes prefer to offer no evidence instead of comprising their source as Blake v DPP[27]. In the case of An Informer v A Chief Constable[28], the duty of care towards an informant was owed by the police Chief Constable. It was held in that case that the police definitely owed a duty of care to the informant but was not liable for his economic loss. This is also su pported by Lord Toulsons statement in Michael[29] as he states, à ¢Ã¢â€š ¬Ã‚ ¦ an example of a duty of care arising from an assumption of responsibility coupled with reliance by the claimant à ¢Ã¢â€š ¬Ã‚ ¦ The police conceded that they owed a duty of care to protect his physical well-being, and that of his family. They had assured him that they would do so and he had acted on the faith of their assurances.[30]In the Matter of A (A Child)[31]is an important case even though this decision was reversed by the Court of Appeal by ordering disclosure of the documents. By the time, the case has reached the Supreme Court, the disclosure has been made to the mother of the child as well as to the guardian and the Supreme Court decided to dismiss the appeal[32]. Deriving from these cases, it can be stated that even though the fact that a duty of care by the police owed to the defendant is clearly established, the potential of injustice as a result of nondisclosure of information and/or ident ity of the informant will not be undermined in the process. It is submitted that informants as a class should be protected at any case. Where the courts are faced with the dilemma of justice to the accused who is potentially innocent and putting the information provided by the informant to test by disclosing the identity of the informant, the courts and the police put the informants in a vulnerable position. Conclusion This essay aimed to explore the role of public interest immunity in protecting informants as a class. It can be concluded from the discussion that this is quite a complex and challenging area of law. The general rule is, disclosure is necessary if it is necessitated by the interests of justice. However, as evidenced in the case law that has been considered in this essay that there are factors that need to be taken into account. In answering the question whether law should protect informants as a class under the principles of public interest immunity, the answer is definitely yes but what is also essential to take into account is considering the balance between the necessity to restrict disclosure of the identity of the informant and the possibility of injustice towards the defendant. This is a question best left for the courts in the United Kingdom (UK). [1] Criminal Procedure and Investigations Act 1996, < http://www.legislation.gov.uk/ukpga/1996/25/contents> accessed 20 February 2017. [2] R v Chief Constable of the West Midlands ex parte Wiley [1994] 3 All ER 420. [3] Ibid, R v Chief Constable of the West Midlands ex parte Wiley. [4] International Review, The principle of equality of arms is a jurisprudential principle issued by the European Court of Human Rights and is a part of the right to a fair trial written in the (European) Convention for human rights and fundamental freedoms. accessed 22 February 2017. [5] Oder 24 of the Rules of the Supreme Court < https://www.supremecourt.uk/docs/uksc_rules_2009.pdf> accessed 19 February 2017. [6] R v Davis, Johnson and Rowe [1993] 1 WLR 613-614. [7] R v H [2004] UKHL 3, < https://www.publications.parliament.uk/pa/ld200304/ldjudgmt/jd040205/hc-1.htm> accessed 21 February 2017. [8] Ibid, R v H. [9]Al Rawi v Security Service [2011] UKSC 34 < http://www.bailii.org/uk/cases/UKSC/2011/34.html> accessed 22 February 2017. [10] Ibid, Al Rawi v Security Service [11] Ibid, Al Rawi v Security Service [12]Marks v Beyfus (1890) 25 QBD 494 [13] Ibid, Marks v Beyfus. [14]R. v. Horseferry Road Magistrates Court, ex p. Bennett (No. 2) [1994] 1 All E.R. 289, D.C. [15] Ibid, R. v. Horseferry Road Magistrates Court, ex p. Bennett. [16] Makanjuola v. Commissioner of Police for the Metropolis [ 1992] 3 All E. R. 617, C. A. (Civ. Div.) [17] Ibid, Makanjuola v. Commissioner of Police for the Metropolis. [18] Public Interest Immunity, Research Paper 96/25, 22 February 1996, < http://www.researchbriefings.files.parliament.uk/documents/RP96-25/RP96-25.pdf> accessed 21 February 2016. [19]R v Hallett [1986] Crim LR 462. [20] Ibid, R v Hallett. [21] Ibid, Research Paper 96/25. [22]R v Rankine (1986) 83 Cr. App. R. 18 [23] Ibid, R v Rankine. [24]R v Johnson (Kenneth) [1988] 1 W.L.R. 1377. [25] Ibid, R v Johnson (Kenneth). [26] Ibid, R v Johnson (Kenneth). [27] Blake v DPP [1993] 97 Cr. App. R. 169. [28] An Informer v A Chief Constable [2013] QB 579. [29] Michael v The Chief Constable of South Wales Police [2015] UKSC 2. [30] Ibid, Michael v The Chief Constable of South Wales Police. [31] In the Matter of A (A Child) [2012] UKSC 60. [32] Ibid,In the Matter of A (A Child).