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The matters referred to in this subsection are in addition to any other matters that are required or permitted to be taken into account by the court under any Act or rule of law. The court is not to have additional regard to any such aggravating factor in sentencing if it is an element of the offence.
Section 21A does not purport to codify the law in the area of the aggravating and mitigating factors that can be taken into account at sentence: The language employed is very broad: The risk of error increases if a judge feels obliged to go through those factors as a task that is independent from the general sentencing exercise of identifying objective and subjective features Business ia ib motivation are relevant to the sentencing discretion.
Judges should make it clear in their sentencing remarks if the Crown does not assert that there is an aggravating feature present, so a failure to take into account an aggravating factor would be difficult to argue on a Crown appeal against adequacy of the sentence. Section 21A 2 has a limited Business ia ib motivation to play where there is a guideline judgment for a particular offence at The guideline judgments are offence specific.
There will be few, if any, aggravating or mitigating features to take into account once the specific offence-related matters have been considered. They are designed to encourage transparency, ensure procedural fairness and avoid double counting.
See further Opportunity of addressing the court on issues at [ ]. What is required is for the court to making findings about the factor in accordance with the evidence: The obligation to give reasons requires a sentencing judge to identify which matters have been taken into account: It is also important to give reasons why aggravating factors adverse to the offender have been made: It is incumbent upon a court, however, to express whether a factor has actually been taken into account: Where an aggravating factor is found to apply to one or more offences, but not all, it must be indicated in respect of which offence or offences the aggravating factor is taken into account: A general or overall reference to which aggravating factors apply may lead to error where some of the factors do not apply to all of the offences for which the offender is being sentenced: Section 21A 2 was not intended to extend the categories of aggravating factors recognised by the common law at the time the section was created: The court should always give attention to the words used to describe any aggravating factor, the policy rationale behind it and the fact that the Crown is to prove a matter of aggravation beyond reasonable doubt: In cases where the aggravating factor is an element of the offence or may be thought to be an inherent characteristic of offences of the kind for which sentence is being passed the judge should explain why the factor is present in the particular case before the court: Direct double counting of an element of the offence There are numerous cases to illustrate direct double counting.
However, a court is entitled to have regard to the nature and extent of the company and the manner in which the presence and behaviour add to the menace of the occasion. These matters are relevant to the seriousness of the offence charged.
Suffice to state, it is only possible to achieve a correct result if clear findings are made by the sentencer.
The court must consider any differences in the language used to describe the element of an offence and the description of the particular aggravating factor in question: Elyard v R at , .
For the application of this subsection to specific offences see: Section 61M 1 Crimes Act provides for a separate offence of greater seriousness, of which one of the available circumstances of aggravation is that the offence is committed in company.
The applicant was not charged with the more serious offence and the sentencing judge was required to limit his consideration of the surrounding circumstances so as not to punish the applicant as if he had committed the more serious offence.
The common law has long recognised that people in certain occupations work under a degree of risk. The fact that the victim is a police officer is treated as an aggravating factor: The absence of a weapon is not a matter of mitigation: Where the assailant has used his or her hands instead of a weapon it does not follow that the offence is necessarily less serious than if a weapon was used: This subsection was amended by the Crimes Sentencing Procedure Amendment Actproviding the additional text in parentheses.
The definition includes serious sexual offences. It has no application to an offender who happens to use his wife to assist in his drug trade: The words are used to aggravate the gravity of the offence and the circumstance must be proved beyond reasonable doubt:rospectus acult of Management Sciences 5 FINANCIAL ACCOUNTING IIB (FAC22BT) 1 X 3-HOUR PAPER (Subject custodian: Department of Accounting) The accounting treatment of Group statements and Statement of Cash flow according to IFRS standards.
How to Structure a Business and Management Internal Assessment Here is a layout you can follow for your HL Business Management IA. The layout has changed a bit recently (November ) for example in terms of the cover sheet requirements, but this is up-to-date. The business HL IA is definitely one of the toughest internal assessments of the IB.
From my own experience, I know how hard it is to find a single sample of a business HL IA, so I decided to share with you the best one I could find in the internet to help you writing yours.
Retaking IB exams – Improving your IB score. November IB results will be released on 5th January, However, already, students have registered with us to retake the IB exams in May Just a quick note to say thank you for a wonderful and informative site, which I found yesterday.
I am busy preparing for the Patent Bar at this moment and the info on your site is very helpful with the study – goodness knows that this stuff is tedious to say the least. is this a good question for the business hl ia? How can "Company Whatever" improve its motivation techniques to increase staff productivity?
|initiativeblog.com | Statement on Cryptocurrencies and Initial Coin Offerings||May Proposal word count and IA word count.|
|Retaking IB exams - Improving your IB score||It supplements other sources of public finance such as issuance of currency notes and coins, charging for public goods and services and borrowings.|
|Factors to consider when retaking IB Exams||I find it absolutely incredible that you take the time to answer students and write your posts. Just today I was talking with another friend of mine who, I just found out, also happens to be following your blog.|
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|How to Get Full Marks On Your Business Internal Assessment||These are those members who are making deposits with the assessee for the purpose of obtaining loans, etc. Most of the business of the assessee was with this category of persons who have been giving deposits which are kept in Fixed Deposits with a motive to earn maximum returns.|