Friday, February 21, 2020

Criminal Justice and the rule of law Research Paper

Criminal Justice and the rule of law - Research Paper Example Substantive law controls the behavior of the governed and procedural fairness controls the behavior of the government and each of its organs and agents. In this regard, average citizens and the government have a responsibility to contribute to safety and security by complying with the rule of law which is the cornerstone of the criminal justice system. This research paper analyses individual and state responsibility within the rule of law underlying criminal justice by discussing substantive law and procedural fairness. In discussing individual responsibility, St. Leo University’s core value of responsible stewardship will be discussed to exemplify how an individual can avoid criminal behavior by acting responsibly and at the same time meet the ends of criminal justice contemplated by the rule of law: social control for community safety and security. Substantive Law and Individual Responsibility The substantive law within the criminal justice system, defines criminal conduct a nd prescribes punishment for committing criminal offenses (Siegel, 2009). For example, it is a crime of murder to intentionally kill another human being and the punishment for the crime of murder can be life imprisonment or state execution, depending on the jurisdiction in which the offence is committed. However, not all criminal offences are that well known. For example, an individual may know that criminal trespass is a crime, but may not know what constitutes criminal trespass. The individual may think it is perfectly lawful to enter a seemingly abandoned home and remove items of interest. In other words, ordinary citizens, who may not be familiar with all prohibited or criminal conduct and might without knowledge of the law, commit an offense. This is unfortunate, because it is a well-established principle of criminal law that ignorance of the law or mistake of the law is not a defence to criminal behavior (Loewy, 2009). A valid defense however, will be founded on the basis of i ntention. If an individual lacks criminal intent to commit a crime, the individual can be exonerated (Loewy, 2009). Criminal laws are constructed from public morals and public opinions (Siegel, 2009). Individuals can therefore simply choose to conduct themselves in accordance with public morals and public opinions of what is acceptable and unacceptable behavior. Even so, Marxist criminologists argue however, criminal justice and the rule of law is designed to protect the middle classes and the wealthy. While the wealthy amasses wealth, it is said that the â€Å"poor gets prison† (Vito & Maahs, 2012, p. 217). For example, conduct on the part of the wealthy for the purpose of amassing wealth is usually treated as a regulatory mishap or a minor offence, despite the harm this conduct brings to others. As Vito & Maahs (2012) explains, environmental damages caused by wealth industrial giants in the pursuit of greed has caused significant damages to others, their properties and has even caused the death of a many more. Similarly, fraud, embezzlement and other white collar crimes committed by the wealth or the middle classes hardly gets the king of punishment that poor criminals obtain for what is known as â€Å"street crimes† (Vito & Maahs, 2012, p. 217). In fact, many of the white collar crimes are never prosecuted (Vito & Maahs, 2012). Yet, it can still be up to the individual who is

Wednesday, February 5, 2020

Financial Reporting on Cement Roadstone Holdings Plc Dissertation

Financial Reporting on Cement Roadstone Holdings Plc - Dissertation Example In the year 2012, the operations of CRH Plc faced mixed economic conditions throughout all the countries in the world. For example, as on one hand the main markets in the United States faced improvement in its overall economic activity, while on the other side economic activity deteriorated in Europe, particularly in Netherlands due to a fall in the continued confidence of investors and consumers in Europe. As a result, the profit and earnings per share of the company in 2012 dropped by 5% and 7%, as compared to 2011. The profit and earnings per share of 2012 amounted to â‚ ¬674 million and 76.5c, whereas in 2011 it amounted to â‚ ¬711 million and 82.6c. The outcomes of 2012 resulted due to the progress in the operations of America helped by a strong recovery in residential construction which lead to an improvement in the overall economic activities in the United States. ... y components- Positive exchange effects of 2012 resulted due to the rise in the US dollar by 8% which lead to the rise sales and pre-tax profits by approximately 4%. Contributions by acquisitions made in 2011 and 2012 lead to a rise in sales revenue of â‚ ¬603million and operating profit of â‚ ¬33 million. Cost incurred in 2012 of â‚ ¬60million was similar to that of 2011(â‚ ¬61 million). Total impairment charges in 2012 were â‚ ¬174 million which was significantly higher than the previous year. In 2012, revenue generated from ongoing operations decreased by â‚ ¬384million. As compared to 2011, earnings per share declined by 7% (82.6c in 2011 to 76.5c in 2012) and cash earnings per share increased by 7% (194.0c in 2011 to 206.8c in 2012). In 2012 Operating profit margin declined to 4.5% and EBITDA margin by 0.4% as the selling price could not recover the increase in input costs. The price of the share of CRH Plc was â‚ ¬15.30 in 2012, as it showed a slight change as compared to 2011 (â‚ ¬15.36). But the dividend was 62.5c and the net return to the shareholders was positive 4%. The overall performance of CRH Plc. in 2012 shows a decline as compared to the performance in 2011. The decrease in the inventory turnover ratio and total assets turnover ratio as compared to 2011 also state the above. Total shareholders’ equity also remained unchanged in 2012 as the net comprehensive income for the year of â‚ ¬0.4 billion was balanced by dividends of â‚ ¬0.4 billion. The year-end net debt of â‚ ¬3 billion was only â‚ ¬0.5 billion lower than the previous year. This is reflected in the debt equity ratio, which also resulted in a decrease as to the previous year. The percentage of net debt to total equity reduced to 28%. But since assets were more as compared to the equity, proprietary ratio