Outline and critically discuss the statutory and common law examples Essay

Outline and critically discuss the statutory and common law examples of 'lifting the veil' on corporate personality - Essay Example There are several statutory examples in which the courts are prepared to lift the veil of the corporation. For example under the Proceeds of Crime Act 2002, in which the court can make a confiscation order against a convicted criminal has been used to lift the corporate veil.3 Guidelines have been established setting forth the limitations for which confiscation orders can be made that lift the corporate veil. It was held in R v Seager by Aikens LJ that under the criminal law there are three circumstances in which the corporate shield may be lifted. Firstly, if it is established that the convicted criminal attempted to hide his criminal activities and the proceeds of those activities behind the corporation’s separate legal personality, the veil may be lifted.4 Secondly, the corporate veil may be lifted in cases where the convicted criminal committed crimes constituting the criminal offence for which he/she is convicted. Finally, the shield may be lifted where the â€Å"transaction or business structures constitute a ‘device’, ‘cloak’, or ‘sham’, i.e. an attempt to disguise the true nature of the transaction†.5 In other words, the Proceeds of Crime Act 2002, will be used in instances where it is clear that the company was used as an instrument in crime for either evading criminal liability or for hiding the proceeds of crime.6 There are several other statutes, particularly revenue statutes where the corporate veil is lifted for the collection of taxes. Moreover, the corporate veil can also be lifted under the Landlord and Tenant Act 1954 and Trading with the Enemy Act 1939.7 Both statutes are used to determine whether or not the individual and the company are so intricately tied that it is difficult to distinguish between the two.8 The statutes considered here are the Insolvency Act 1986 and the Companies Act 2006. There are four examples under the Insolvency Act 1986 in which the corporate veil may be lifted. Under Section 122(1)(g),

Sales & Sales Management in this current climate Assignment

Sales & Sales Management in this current climate - Assignment Example Internationally, the profitability of the traditional banking activities has been declining on the past few years. This has been accompanied with massive growth in the financial market owing to globalization of the market, increasing innovation and technology, abundance of new financial products and adoption of enhanced risk management strategies. These developments have enabled the international financial industry to experience immense growth even in the face of decline in the traditional services profits. The Bank of Ireland Finance (BIF) offers various finance packages for its clients. The introduction of the motor finance service by the bank has greatly contributed to its growth. This product is not regulated by the central bank policies allowing for the bank to be flexible. The Irish economy has experienced tremendous growth for the past 15 years. This has created an opportunity for the banking industry to offer improved services and products to the market. The motor finance service is a product by the bank that lends money to their clients to pay for their motor vehicles. This product offers the client the advantage of acquiring the vehicle without liquid cash. They are thus able to repay the loan in installments at an interest. The innovation of such services has lead to the development and growth of the banking industry in Ireland. The banking industry has undergone tremendous growth with the globalization of the market. The formation of the European Union market for the banking sector has increased competition in the market. Furthermore, other lending firms in Ireland have come up increasing the competition facing the bank of Ireland. The increased competition is accompanied by a change in the consumer needs. This has prompted the banks to offer other services in order to retain it market position (Best, 2012). However, this industry has been facing various challenges facing some of the

Upton Sinclair :: essays research papers

Upton Sinclair was an American writer whose works reflects not only the inside but also the socialists view on things. Upton sinclair was born in Baltimore, Maryland. He was born into a family which held to it’s Southern aristocracy in every thing that was done. When Sinclair was ten years old, the family packed up and moved to New York City ( Where there were more opportunities to succeed ). Upton Beall Sinclair began writing when he was 15 years old. He mostly wrote ethnic jokes and fiction for a fun magazine. He wrote these silly stories and jokes in order for the magazine to pay for his studies at New York City College. After he was done at New York City College, in 1897, he enrolled at Columbia University. By this time, Upton was putting out many novels and respected works. He was already being realized as one of the greatest writers of his time. Upton was putting out up to two novels per week. This was unheard of at this point in time. During these years he wrote Clif Faraday stories such as "Ensign Clarke Fitch." He was also writing Mark Mallory Stories like "Lieutenant Frederick Garrison" for boys’ weekly magazine. His writing was on the right track, but he still didn’t have that one book to put him over the top. In 1900 Sinclair married his first wife. This was a start of a whole new era of writing for him. By 1904 Sinclair was moving toward a realistic fiction type of writing. He had become a regular reader of the "Appeal to Reason", which was a popular socialist-populist weekly magazine at that time. Upton’s big break came in 1906 when he published a book called, " The Jungle." As a writer this is where Sinclair gained most of his fame. This book gave him not only fame, but it also led to the Pure Food and Drug Act in 1906. This book had the deepest impact since Harriet Stowe’s Uncle Tom’s Cabin. The books popularity enabled Sinclair to establish and support the socialistic Helicon Home Colony in Englewood, N.J. However the popularity of his type of writing fell away after that year. After " The Jungle" was written it set off many sim ilar studies of a group, and industry. or a region. Among some of them were: "The Metropolis" (1908) which was a exploration of New York people, "King Coal" (1917) which was a story about the Colorado Mining strike of 1914, and "Oil!" which was considered one of Sinclair’s most influential writings. Upton Sinclair :: essays research papers Upton Sinclair was an American writer whose works reflects not only the inside but also the socialists view on things. Upton sinclair was born in Baltimore, Maryland. He was born into a family which held to it’s Southern aristocracy in every thing that was done. When Sinclair was ten years old, the family packed up and moved to New York City ( Where there were more opportunities to succeed ). Upton Beall Sinclair began writing when he was 15 years old. He mostly wrote ethnic jokes and fiction for a fun magazine. He wrote these silly stories and jokes in order for the magazine to pay for his studies at New York City College. After he was done at New York City College, in 1897, he enrolled at Columbia University. By this time, Upton was putting out many novels and respected works. He was already being realized as one of the greatest writers of his time. Upton was putting out up to two novels per week. This was unheard of at this point in time. During these years he wrote Clif Faraday stories such as "Ensign Clarke Fitch." He was also writing Mark Mallory Stories like "Lieutenant Frederick Garrison" for boys’ weekly magazine. His writing was on the right track, but he still didn’t have that one book to put him over the top. In 1900 Sinclair married his first wife. This was a start of a whole new era of writing for him. By 1904 Sinclair was moving toward a realistic fiction type of writing. He had become a regular reader of the "Appeal to Reason", which was a popular socialist-populist weekly magazine at that time. Upton’s big break came in 1906 when he published a book called, " The Jungle." As a writer this is where Sinclair gained most of his fame. This book gave him not only fame, but it also led to the Pure Food and Drug Act in 1906. This book had the deepest impact since Harriet Stowe’s Uncle Tom’s Cabin. The books popularity enabled Sinclair to establish and support the socialistic Helicon Home Colony in Englewood, N.J. However the popularity of his type of writing fell away after that year. After " The Jungle" was written it set off many sim ilar studies of a group, and industry. or a region. Among some of them were: "The Metropolis" (1908) which was a exploration of New York people, "King Coal" (1917) which was a story about the Colorado Mining strike of 1914, and "Oil!" which was considered one of Sinclair’s most influential writings.

High School and Dance Essay

Ever since I was little all I can remember is how I always wanted to be a dancer. And when I was in second grade my dream came true and my mom put me in Just For Kix. And my love for the sport has grown stronger ever since. I have always loved the quote â€Å"dance like no one is watching† because when you dance you do not see the audience or the judges all you see is your teammates and all you hear is the music. Dance is something I love and always will, it is something that has and will be part of my life. Dance is my passion. When I went to my first day of dance practice I knew I had found the sport I was meant to be in. My coach made practice enjoyable and I always looked forward to going. In second grade I remember learning all the fundamentals of dance and how I would practice for hours on end at home. Dance is about flowing from one movement to the next. In the beginning of dance you just learn how important it is to have a pointed to because flexed feet are very ugly, you also learn that you have to be very sharp with you movements so people can tell what you are doing. Some other fundamentals we worked on where posture you have a straight back it just looks better and we learned on moves like turns and kicks. I learned how to just lose myself in the music and just let my body take over. In dance you do not have to think as much as you have to just go with the flow of the music. The more you let yourself just go with the music the better you will look out on the dance floor and the more you will dance as a team instead of individually. JFK just taught me that dance is a place you can be yourself and not worry about school or any other drama. And I made friends that became some of my closest friends throughout elementary school and high school. Then after JFK came middle school dance team. I remember that the first day of practice scared me. We were doing things I never had even heard of before and the coaches were amazing dancers themselves and the really intimidated me. But the one thing I could rely on was that I loved dance and I knew that I was learning something new every day that would just make me a better dancer in the end. We would practice two hours a day, five days a week and I never realized how much they were preparing me for the varsity dance team. They taught us skills we would need to try out for the varsity squad. Things like Russians where you jump and do the splits in the air or an eclipso where you turn twice and then kick one leg out around you like a fan and then the other follows behind bent at the knee behind your body. But dance once again was my favorite part of everyday; all my best friends were there. And I remember how excited we were when we were all in the front row together. We made practice fun and hung out on the weekends to practice and to just have a good time. I remember the first time we performed a routine at a high school basketball game. At that time it was the best thing that I had ever experienced. But after middle school dance was over then came trying out for the Moorhead Highlights dance team. Try outs were a week long and were most defiantly the most nerve wracking experience of my dance career. I mean the captains of the team were teaching us a routine that was the most difficult routine I had ever danced in my life. Finally came Friday, the day we found out if we had made the team or not. But the positive is that all of us got to try out together. I messes up, but I can say that it was fun and I had a smile on my face the whole time. And in dance having a smile on your face the whole time is one of the most important things you can do because it makes it look like your enjoying what you’re doing. And the good thing was all five us made the team one of my friends was so excited she cried. I would have to say that making the team was one of the highlights to my high school career. The highlights became my second family after being with everyone for four years. The Moorhead highlights were my life during high school. I could go to school and have the worst day but when I went to practice I know I would have a good practice. Everyone says dance is not a sport but I can guarantee you would think dance was a sport after spending a day with us and seeing everything we have to go through in order to be ready for competition on the weekends. And besides just being athletic in dance you have to have a great since of beat so you do your moves on the correct counts and an excellent memory to learn all of our routines in a week. Dance is defiantly harder then what it looks like. I can say we all dreaded practice but at the same time we absolutely loved it. We would start practice of by running two miles, doing a stair work out or running jog sprints. Then we would stretch which was a great time for team bonding. Stretching is an important part of dance. Stretching helps you kick high and leap gracefully and properly and it is also important because it keeps you from getting injured like pulling a muscle. Then was everyone’s most dreaded part of practice. Center floor kicks an across the floor kicks. We would kick constantly for thirty minutes some days. It may not seem that hard bet let me tell you it is very difficult to continually kick as high as you can with a perfectly pointed toe and a straight back and sometimes having a coach yelling in your ear to do it better or faster. After all the hard stuff came the best part of practice. Practicing our competitive routines. I mean some days our coaches would threaten us and say that we looked so bad that they did not even want to put us out on the floor but that only made us work harder to prove them wrong. We would run them over and over until we were sick of them. But it was my favorite part because I knew it was getting us ready for competition on the weekends. And then after everything we go through together we become one big messed up but happy family that I couldn’t help but love. We laughed together and we cried together. The competition floor. We walk out of our room and into the shoot. We get in a circle put our left foot in the center and our coaches give us a speech that get us ready to dance our hearts out then it is our captain’s turn to give their speeches. Then we cheer, we cheer to get our adrenaline pumping and just get our blood pumping. Then you hear the crowd cheering for the team that was performing before you and we line up in our first formation and all of a sudden you just get a rush of butterflies. And then the announcer says on deck is the Moorhead Highlights. We walk out onto the floor straight backs and our arms clean at our sides. We get to the center of the floor line up and someone says 5, 6, 7, 8 and you know to prepare for the music to start. And then comes the time to show what you have been working so hard on. The music starts and all of a sudden you lose yourself in the music all you can see is your teammates and their smiles. You just have fun together and move as one to create an art form for the audience to see. You keep a huge smile on your face and it’s not a fake one because you are having the best time of your life. And when the hard parts of the routine come our coaches would stand up and scream for us to do it right and if we did our one coach would start crying and we know we did our job perfect. And when the music stops you cannot help but smile because you know you did what you had leave it all on the floor for everyone to say. I would have to say there is no feeling like the one of dancing on the competition floor. Dance is an art form and a sport all in one. You have to have passion to do what you have to do, you have to be dedicated to your team in order to dance like a school of fish. Dance was the high light of my younger years. It was always something to look forward to no matter what was going on in my life. My dance family was always there for me. I would relive those years just for dance.

Taking a Look at Emera Inc. - 687 Words

Emera, is company of energy and services, which has the purpose of distribute clean and renewable energy. The main focus of the company is distributing electricity; moreover, the company does not only deliver this electricity but also generates and transmits it. Finally, another important Emera`s invest is that the company also is engaged with the transmission of natural gas. The main goal of Emera inc. is develop and provide cleaner energy on the market combining their various resources in other to get substantial results. Moreover, the company preserve high quality patterns as regards to reliable and safe business , client support and protection of the ecosystem. Emera operates in the northeastern of North America and some Caribbean countries which make their customers the residents of these areas. In addition, some of these countries are Canada, USA, and Bahamas. Next, The top 3 competitors of the company are TransAlta Corporation, Canadian Utilities Limited and Fortis Inc.; moreover, all of these companies provide energy and services with focus on clean energy. Finally, There are several suppliers for Emera related to their resources and equipment such as fuel and turbine, and most of these suppliers are international and are exposed to a product price risk. In order to build a prosperous and sustainable environment respecting the company statements and juridical requirements, Emera show the environmental hazard in their business routine taking in consideration

Marketing Geography - 1221 Words

Department of Geography University of Toronto Mississauga Marketing Geography Assignment #2 Topic 8 Value - 25% of course grade In this assignment, you will evaluate Sherway Gardens Shopping Centre in the context of its surrounding land uses and surrounding population. Distance decay models suggest that most customers at a shopping facility reside less than ten minutes travel time from the facility. This suggests that a shopping facility should reflect the retail needs of the surrounding population. You will determine if the market focus of Sherway Gardens reflects the surrounding population and if there are particular opportunities or threats for this facility in the future. Required Tasks: To complete the assignment you†¦show more content†¦The first page of your assignment should have your name, student number, course title and number. Your assignment must be double spaced, typed in 12-point font with 1 inch margins and must observe the page limits identified above. Penalties will be imposed for exceeding these page limits. This is not a group assignment. You should not cooperate with any other student when writing the assignment. Submitting Assignments This class uses Turnitin.com. Normally, students will be required to submit their course essays to Turnitin.com for a review of textual similarity and detection of possible plagiarism. In doing so, students will allow their essays to be included as source documents in the Turnitin.com reference database, where they will be used solely for the purpose of detecting plagiarism. The terms that apply to the University s use of the Turnitin.com service are described on the Turnitin.com web site. Students are permitted, under the University of Toronto conditions of use, to opt out of using Turnitin. To ensure a uniform level of rigor in assessing the validity of the work, these student will be required to submit a detailed report to the course instructor outlining the approach, structure and content of their written assignment one week prior to the final due date. The student may also be required to present an oral summary of theirShow MoreRelatedMarketing Management : The Marketing Strategy For Elderly Customers Of Different Geography And Characteristics1432 Words   |  6 PagesSociety today is experiencing rapid growth in the globalization. Marketing managers are facing the wide range of challenges and opportunities in developing a suitable marketing plan and strategy for elderly customers of different geography and characteristics. On one hand, marketing strategies may contain site for the production unit, mode of entry and communication strategies to acquire the custome r intention. 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Growing Public Acceptance Of Hiv / Aids Patients Essay

Growing public acceptance of HIV/Aids patients: Amy Khor PUBLISHED DEC 2, 2015 ON THE STRAITS TIMES (http://www.straitstimes.com/singapore/health/growing-public-acceptance-of-hivaids-patients-amy-khor) In the article â€Å"Growing public acceptance of HIV/Aids patients†, the author, Salma Khalik, reports on an increasing acceptance of people diagnosed with HIV/Aids in Singapore yet, the stigma and discrimination that surrounds these patients still persists. Even though HIV awareness here is greater than ever, many still believe in misconceptions surrounding the illness and abstain from casual contact with these patients. However, due to greater HIV awareness, there’s also a decrease in patients being diagnosed at the later stages as compared to previous years. This helps new patients prevent the further spread of HIV in their bodies due to early diagnosis. Also, with readily available HIV treatment, patients now have a greater hope of living with the disease as it helps control the repercussions associated with HIV. The report also states that the spread of HIV is almost entirely from unprotected sex and identifies those with multiple partners and that engage in comme rcial sex as a â€Å"major risk group†. The prevailing public disapproval that shrouds people with HIV/Aids and social prejudice these people receive is an important issue that needs tackling. Even with infinite information made readily available through the luxury of our smart phones, people today still have fallaciesShow MoreRelatedThe Aids Epidemic1504 Words   |  7 Pagesout: specifically the representation of AIDS and its affects on the individual acceptance and defining of sexuality, as well as, society’s perspectives. 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