Contemporary responses by the criminal justice system towards victims Essay

Contemporary responses by the criminal justice system towards victims and witnesses of crime - Essay Example Because most of the documented crime reported to the police by victims and/or witnesses, they evidently have a crucial role to play in the process of dispensing justice, especially in those cases where in the accused denies any culpability. Maybe unexpectedly, considering its reliance on the eagerness of victims and/or witnesses to cooperate, the response of the CJS towards victims and/or witnesses has beforehand been described, at least in common law systems, by disregard and every so often by careless and unsympathetic treatment. Nevertheless, recently, a string of victim-oriented programmes has been launched in the United Kingdom. This essay argues that victims and witnesses nowadays enjoy a much greater role and importance in the criminal justice system than in the earlier periods. The investigation by the Victims’ Champion for the Ministry of Justice of the response of the CJS to the victims and witnesses emphasised in its statement: â€Å"A great deal of positive work h as been done to improve the support available for victims and witnesses but there is still a disparity between policy and reality for victims† (Easton & Piper, 2012, p. 188). ... n three phases: the years related to the growth of compensation, 1960-75; the years related to the growth of particular programmes to assist victims and witnesses, 1975-80; and the era from the 1980s when victim assistance initiatives were established and a greater participation of victims and witnesses in the CJS was called for (Easton & Piper, 2012, pp. 188-189; Hostettler, 2009). The support for victims and witnesses in recent times has had two quite distinct features: first, it may be considered a victims’ welfare model, while the other procedure is to grant victims importance to affect results. Victims’ needs were firmly highlighted in Criminal Justice: The Way Ahead. Victims have been granted the opportunity to give a personal report to the court describing the impacts of the crime on their lives. In April 2006, a Code of Practice for the Victims of Crime was ratified (Easton & Piper, 2012, p. 189; Wahidin & Carr, 2013; Dignan, 2005). Nevertheless, in order to dem onstrate how the response of the criminal justice system to victims and witnesses within the criminal justice system has improved in the contemporary period, it is important to look at the victims’ status within the CJS during the earlier periods. In particular, the ‘era of victim disenfranchisement’ emerged in the 19th century, roughly at the same time as the state started to take on the prime obligation for the trial of criminals instead of handing over the task to prosecution bodies, or to victims and witnesses themselves, as in the earlier period (Dignan, 2005, p. 63; Comwell, 2008). According to Comwell (2008), this reassignment of duties co-occurred with the launching of specialised law enforcement, whose duty was to investigate crimes and put alleged criminals on trial. Theoretically,

GAAP VS IFRS Essay Example | Topics and Well Written Essays - 750 words

GAAP VS IFRS - Essay Example The United States corporations will benefits by converting from GAAP to IFRS. One, IFRS allows extra flexibility than United States GAAP, and because stock option and bonus schemes normally offer managers incentives to enhance earnings, this flexibility will probably be utilized to enhance the income of U.S corporations more frequently than it will be employed to lessen earnings. Two, converting to IFRS from GAAP will give the corporations in America more responsibility in the area of asset valuation as a complete discretion that is also likely to enhance the earnings of U.S corporations. Finally, in the field of research and development costs and the associated field of homegrown intangible asset valuation, IFRS is more liberal than GAAP. IFRS permits only development costs to be integrated in the assets of the corporations, thus, not expensed against earnings (Ciesielski, 2008). Question 2 One, Acquired intangible assets under GAAP are identified at fair value. In contrast, under I FRS, it is solely identified if the asset has measured dependability and will have an imminent economic gain. Here, IFRS will be the most beneficial method to financial statement users. ... Here, IFRS is the most beneficial method. Finally, The conditions for revenue recognition and revenue under IFRS and GAAP are somewhat dissimilar. GAAP gives extra specified guidance than IFRS (Ciesielski, 2008). Therefore, GAAP is the most beneficial method to financial statement users in this case. Question 3 One, there are a number of unknown risks that United States corporations will encounter. These unknown risks are also not predictable to experts. Two, IFRS offers little guidance on specified application and interpretation of the standards. This definite difference from existing practice will require corporations in United States to employ additional judgment in understanding specific standards and their purpose to the business activities of the corporations. Finally, even if the duration experienced by external auditors remains unchanged, more expert senior personnel may be needed to assess the corporations’ management application of verdict, thus, affecting the levera ge of audit engagements and staffing mix. Three techniques may be used to overcome these obstacles. One, there should be consistent and comprehensive accounting standards that communicate economic reality to a corporation. Two, a corporation should have sufficient corporate governance practices which will guarantee suitable internal controls and adequate execution of accounting standards. Finally, there should be effective and efficient audits which will allow external dependability to the information prepared by a corporation following referred standards (Ciesielski, 2008). Question 4 Two long-term conversion issues on accounting for leases by the lessees are leasehold improvements and percentage rent. Leasehold improvements are lastingly fixed