Immigration and Nationality Law Essay Example | Topics and Well Written Essays - 2000 words

Immigration and Nationality Law - Essay Example e is a possible occurrence that a person may be treated in a way, in their country of origin, that would be classed as a breach of the HRA in the UK; this breach would be imputed back to the UK through its act of deportation, therefore causing a breach in the HRA. These persons are not technically asylum seekers as they are making a claim under the Refugee Convention; therefore this adds additional, albeit limited protections, to persons in fear of abuse. So for the purposes of this discussion they will be defined as asylum seekers. Persons who are looking for a safe place to enjoy their life and freedoms and in some cases obtain their basic needs, i.e., food, water, education†¦ The HRA does not protect a right to basic necessities. This essay begins by focusing on founding human rights principles and the central question that will be discussed is; whether the legal framework of human rights, through the Human Rights Act 1998 (HRA) and the European Convention of Human Rights (EC HR), uphold the principles that these pieces of law were founded upon. This is a similar reaction in other European countries and the most prevalent are the Roma Gypsies and Eastern Europeans; the following discussion will consider this case study to show that immigration law can and has been used to assert racist policies by classing them as economic migrants rather than asylum seekers, which means their financial status will exclude them and the persecution does not meet the standard posed by the European Court of Human Rights (ECtHR). Natural rights are the basis for the international human rights of today, however the theory of modern human rights is slightly different as it is no longer purely concerns democratic government, but aims to ensure that gross human rights violations in the world as a whole will be held accountable and hopefully eliminated. Dworkin describes human rights as trumps1 that indicate a powerful set of principles individuals can rely on to protect them from

Financial Reporting and Accountability exam questions Essay

Financial Reporting and Accountability exam questions - Essay Example 6 Consolidations: Qualitative 7 Why do regulators require consolidations? 7 What is fair value and why is it an important concept in consolidation? 7 Why do regulators require inter-company profits to be removed from consolidations? 7 Corporate Governance 8 What is ‘the public interest’ and what is its relationship to accounting? 8 Do we need mandatory regulation of reporting? If so how should we regulate? Are there major problems? 8 IASB and due process – what are the stages of due process – why is convergence with the US important? 9 What is the ‘market for corporate takeovers’ and the ‘market for managers’ – and what impact have these on accounting disclosure? 10 Reporting Financial Statements Why is one of the elements of the financial statements useful to shareholders? Statement of the changes in position of equity for a company provides the movement of the holding position of the equity shareholders. This statement gen erally comprises of the net profits that can be attributed to the shareholders, the changes in the share capital reserves, the dividend that is paid to the shareholder, the effect of the accounting policy changes or the any kind of changes that has been done to correct any error in the previous period. This is an essential statement that needs to be disclosed to the shareholders because the factors that have an effect on the changes in the position can be known. This statement would be reflecting the nature of the changes that take place in the equity reserves which otherwise would not be available to the shareholders. For example the issue and redemption of the share capital can only be obtained from the statement of financial position. What is the purpose of one kind of disclosure e.g. discontinued activities, or expenses such as audit? Discontinued operations of an enterprise would entail those activities by which the company would be selling a component through any transaction o r demerger or would be disposing off the assets or liabilities of the organisation or abandoning any component of the business. It is important for a company to make the disclosures of the discontinued operations because it would help in assessing the cash flows of the enterprise, the capacity to generate earnings and to make proper segregation of the information about the discontinuing operations form that of the continuing operations. Organisations should cite the evidence of auditing process in the annual statements. Thus the fees that are paid for the auditing as well as the non auditing services need to be paid. On the other hand it is considered that the independence of the auditors is essential for a sound and fair auditing process. Hence by the payment of the fees the quality of auditing in the organisation is ensured. Earnings per Share Basic and diluted EPS Basic EPS is the earnings of the company that accrues to the shareholders of the organisation. Basic EPS is derived b y dividing the net profit of the company by the total amount of outstanding shares. The amount net profit is calculated after distribution of the dividends to the preference shareholders. This may be explained with the example of the following example. Suppose the Net Profit available for a company is $ 40000. And the number of equity shares outstanding is 2000. Then the EPS of the company would be $50. Diluted EPS on the other hand is the net profit of the company divided by the number of equ