A report on Value Added Tax Essay - 1528 Words

A report on Value Added Tax Introduction Value Added Tax originated in France in 1954 and is under implementation in more than hundred countries. Value Added Tax is perceived by many as means to promote neutrality and uniformity of tax burden and to provide incentives for increased productivity and industrialization. The spread of VAT to the developed and the developing countries alike certainly, makes for an interesting study. Financial Times (London) too stressed the growing importance of VAT when it observed in its centennial review â€Å"The economic and technological changes of the second half of the century have made VAT the quintessential modern tax†. It will not be an exaggeration if one were to say that the emergence of†¦show more content†¦Under the VAT system, no exemptions will be given and a tax will be levied at each stage of manufacture of a product. At each stage of value-addition, credit can be claimed on tax paid on inputs. †¢ It does not distort the business decisions as it does away with cascading. Only market forces rather than tax structure will guide vertical integration decisions once VAT is implemented. †¢ VAT permits easy and effective targeting of tax rates as a result of which the exports can be zero-rated. †¢ The input tax credit method encourages a system that ensures better tax compliance by generating a trail of invoices that supports effective audit and enforcement strategies. †¢ As far as India is concerned, VAT, if enforced properly could help in fiscal consolidation for the country. As a steady source of revenue, it could be used for reducing the debt burden in due course. †¢ Further, any globally accepted tax administrative system like VAT will help India integrate better in the WTO regime. How VAT works? Under the existing system, there is a tax levied at each stage of production which results in a ‘tax on tax’ or the cascading effect. Producers try to overcome this tax by vertically integrating their production process, which affects production decisions. VAT is implemented through a system of tax credits. When the purchaser purchases the goods, he’ll have an invoice whichShow MoreRelatedThe Impact Of Tax Structure Of The United Arab Emirates945 Words   |  4 PagesCurrently, the United Arab Emirates does not have a federal corporate income tax (CIT) regime; however, most of the Emirates introduced income tax decrees in the late 1960s, and taxation is therefore determined on an Emirate-by-Emirate basis. Under the Emirate-based tax decrees, CIT may be imposed on all companies (including branches and permanent establishments [PEs]) at rates of up to 55%. 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The report will determine which location will provide the best expansion opportunities for Bargain Basement Books by researching the internal structure of each of the three cities. Scope This report will focus on the financial and political aspects, as well as the societal considerationsRead MoreHealth Care Spending Paper909 Words   |  4 PagesAdvisors released a report on the impact of health care spending on the federal government. It found that if we do nothing by 2019, * Health care expenditures will be 21 percent of GDP—one fifth of our economic output. * Spending on Medicare and Medicaid will be 8 percent of GDP. * Nineteen percent of the non-elderly population, or 54 million Americans, will be uninsured. The cost of caring for the uninsured burdens all of us. Families with insurance pay a hidden tax of $1000 to coverRead MoreIntermediate Accounting 9th Canadian Edition - Chapt1385 Words   |  6 Pagesfuture income tax asset. ii. 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Definition and Examples of West African Pidgin English

The term West African Pidgin English refers to a continuum of English-based pidgins and creoles spoken along the west coast of Africa, particularly in Nigeria, Liberia, and Sierra Leone. Also known as  Guinea Coast Creole English. Used by upwards of 30 million people, West African Pidgin English (WAPE) serves primarily as an interethnic lingua franca. Examples and Observations WAPE is spoken in a geographical continuum from Gambia to Cameroon (including enclaves in French- and Portuguese-speaking countries) and in a vertical continuum with WAE [West African English] at the top. Among the local varieties are Aku in Gambia, Krio in Sierra Leone, Settler English and Pidgin English in Liberia, Pidgin (English) in Ghana and Nigeria, and Pidgin (English) or Kamtok in Cameroon. It originates in 16th-century contacts between West Africans and English sailors and traders, and is therefore as old as so-called Modern English. Some WAPE speakers, especially in cities, do not speak any traditional African language: it is their sole means of expression.Because many of its features are close to those of Creole in the Americas, some researchers have proposed a family of Atlantic creoles that includes Pidgin in West Africa, Gullah in the U.S., and the various patois of the Caribbean. However, like them, and despite its usefulness, vigor, and wide distribution, Pidgin tends to be regarded as debased English.  (Tom McArthur, The Oxford Guide to World English. Oxford University Press, 2002) WAPE and Gullah The city that had become the center of the slave trade [in the 18th century] was Charleston, South Carolina. Many slaves first arrived here and then they were transported inland to the plantations. However, some of the slaves stayed in the Charleston area, on what is called the Sea Islands. The Creole language of the large black population in the region is called Gullah, spoken by about a quarter of a million people. It is a language that is probably most similar of all varieties of Black American English to the original creole English that was used in the New World and the West African Pidgin English of the earliest slaves. These slaves, who spoke different African languages . . ., invented a form of English, West African Pidgin English, which incorporated many features from West African languages. Gullah could survive because it was relatively self-contained and isolated from the rest of the world.  (Zoltà ¡n Kà ¶vecses, American English: An Introduction. Broadview, 2000) WAPE in Chinua Achebes Man of the People â€Å"Me? Put poison for master? Nevertheless!† said the cook, side-stepping to avoid a heavy blow from the Minister. . . . Why I go kill my master? . . . Abi my head no correct? And even if to say I de craze why I no go go jump for inside lagoon instead to kill my master? (a servant, in [Chinua] Achebes A Man of the People, p. 39) West African Pidgin English (PE) as exemplified in the [passage] quoted is spoken primarily along the West African coast between Sierra Leone and Cameroon. . . . The type of Pidgin found in literary works by Achebe, [Cyprian] Ekwensi, [Wole] Soyinka, and some other African writers is not the same as that often referred to as trade jargon, makeshift language, or a language devoid of morphological characteristics. PE plays a very important role in West Africa--especially in areas where there is no other common language.  (Tony Obilade, The Stylistic Function of Pidgin English in African Literature: Achebe and Soyinka. Research on Wole Soyinka, ed. by James Gibbs and Bernth Lindfors. Africa World Press, 1993) Characteristics of Tense and Aspect in WAPE Tense and aspect [in West African Pidgin English] are noninflectional: bin denotes simple past or past perfect (Meri bin lef Mary left, Mary had left), de/di the progressive (Meri de it Mary is eating, Mary was eating), and don the perfective (Meri don it Mary has eaten, Mary had eaten). Depending on context, Meri it means Mary ate or Mary has eaten and Meri laik Ed means Mary likes Ed or Mary liked Ed.  (Tom McArthur, Concise Oxford Companion to the English Language. Oxford University Press, 2005) Prepositions in WAPE Like many other pidgins, WAPE has few prepositions. The preposition for is an all-purpose locative preposition, translatable as in, at, on, to etc.  (Mark Sebba, Contact Languages: Pidgins and Creoles. Palgrave Macmillan, 1997)

Migration flows are increasingly differentiated. Free Essays

Introduction This paper will demonstrate the effects different migration flows have upon the regulation and management of global migrations. This will be done by reviewing asylum flows and considering whether effective controls are in place for dealing with this type of migrant. Consideration will also be made as to how this complicates our analysis of global migrations and their regulation. We will write a custom essay sample on Migration flows are increasingly differentiated. or any similar topic only for you Order Now Migration Flows States have the authority to regulate the movement of foreign nationals across their borders and consequently have the power to decide what persons can be admitted and for what length of time. Nevertheless, in order to regulate migration flows effectively, greater concern needs to be placed upon the dynamics that drive, facilitate and inhabit migration (Compas, 2013, p. 1). It is arguable whether this is easily attainable given that â€Å"international migration is incredibly diverse, fluid and fast changing† (Boswell and Geddes, 2010, p. 3). Various laws and regulations have been enacted, which are primarily intended to govern entry into and exit from the territories of states, yet some are more restrictive than others (Guild and Minderhoud, 2011, p. 166). The fact that states have the ability to refuse entry to persons from different jurisdictions is said to allow states to maintain their sovereignty. This was recognised by Adelman (1998, p. 19) when it was pointed out that: â€Å"even if a state has absolute sovereign authority to control the entry of refugee claimants, they must preserve international order which is in everyone’s self interests.† Yet, it is important that those fleeing from persecution are provided with adequate protection from the State in which they enter. Therefore, although states generally have the ability to control migration flows, they may also have to adhere to their international obligations (Human Rights Education Association, 2011, p. 2). This often produces problems since it is not always easy to establish whether a person has fled from persecution or left voluntarily. These uncertainties produce much difficulty and although states must protect the human rights of migrants (The International Covenant on Economic, Social and Cultural Rights), it is evident that the protection of migrants is currently inadequate (Amnesty International, 2009, p. 1). Asylum Flows Migrants are not receiving the support they need from states and national laws and procedures currently act as a barrier to the rights of migrants. This is largely due to the different migration flows that exist and the inability to address mixed migration flows effectively (Betts and Loescher, 2010, p. 320). The treatment of those claiming asylum in the UK provides a clear example of the difficulties that arise when it comes to analysing and regulating global migration. Thus, refugees often use the same routes and means of transportation when entering states as other migrants and because of this, it is extremely difficult to distinguish between them (Gibney, 2004, p. 12). As a result, â€Å"refugee was a term increasingly associated with dishonesty in the notion of ‘bogus’ asylum seekers† (Ryan and Webster, 2008, p. 3). This has an overall impact upon the proper regulation of migration, which is evident in the UK where asylum seekers are required to attain citize nship. Hence, a British Territories Overseas Citizenship or British Overseas Citizenship must be established, yet as contended by Bussutil (1990, p. 286): â€Å"claims cannot be decided with any ease, and great difficulties may be experienced.† This occurs in relation to the ‘qualifying period’ of five years and the additional ‘probationary citizenship’ period that is required prior to qualification for naturalisation. Although this accurately reflects the contemporary relationship between those people subjected to legal regulation and the state, it is questionable whether this relationship is appropriate in modern day society where states are callable of realising their international obligations. Global Migration and Regulation It is extremely difficult to ensure the proper regulation of global migration, yet â€Å"the Government started to respond to the increase in asylum applications in the 1980’s† (Sales, 2007, p. 1953). Nation States have since made great attempts to regulation immigration to their countries through â€Å"imposition of employer sanctions, phasing in and out of temporary foreign worker admission policies, legislations, measures against human trafficking, and measures concerning refugees and asylum seekers† (Castles and Miller, 2009, p. 205). The Immigration, Asylum and Nationality Act 2009 seeks to ensure that the UK is fully implementing its international obligations, but given that the five year requirement can be waived by the Secretary of State is required, it is evident that each case can be decided on its own facts. Regardless, constraints and limits are still being placed upon liberal government in relation to those claiming asylum in the UK and as noted by A delman (1998, p. 19): â€Å"even if a state has absolute sovereign authority to control the entry of refugee claimants, they must preserve international order which is in everyone’s self interests.† He also added that: â€Å"a liberal state does not, however, have absolute sovereign authority, not only with respect to its own members, particularly in areas such as providing aid to refugees, but also with respect to stateless individuals or individuals who come from states which have failed to provide protection.† Arguably, it is evident that although the UK is capable of regulating domestic obligations in respect of asylum seekers, international order must still be preserved. It is questionable whether such international obligations are currently being preserved given that asylum seekers are restricted by domestic legislation. It is argued by Ellermann (2009, p. 2) that: â€Å"illegal immigrants often succeeded in preventing the state from exercising its sovere ign powers† since those who have no claims against the state are most likely to be able to frustrate state control. Arguably, state sovereignty is often undermined by international obligations as states are required to allow immigrants to cross their borders if it is considered to be in their interests. Balance? The new Points Based System (PBS) in the UK was introduced in order to regulate and control the existing mixed migration flows. Previously, citizens could apply for Indefinite Leave to Remain in the UK after spending five years living there, yet it is now a requirement under the Act that five years residence will only lead to â€Å"probationary citizenship† which would be capable of leading to full citizenship once a number of â€Å"points† have been earned. This new system is beneficial for the economy as it prevents migrants from becoming dependent on the State and enables a distinction to be made between the different types of migrants. As Woolas (2010, p. 1) believes: â€Å"Migration only works if it brings benefits and these measures will ensure that only those migrants that make a positive impact on their local community will be able to stay in the UK.† The Act will consequently prevent those migrants who are not beneficial to the UK’s economy from a cquiring citizenship since â€Å"unlimited migration places unacceptable pressure on public services, school places, and the provision of housing, causing problems for certain local communities† (Home Office: 2010). Too much restriction should not be placed upon the flow of migrants, however since â€Å"migrant workers in recent years have provided a significant boost to UK economic growth† (Balakrishnan, 2006, p. 2). Essentially, it is thereby important that a balance is struck between giving migrant workers the ability to acquire citizenship and preventing those that seek to rely on the State from being admitted unless they are genuinely fleeing from persecution. In Omojudi v United Kingdom Application No. 1820/08, 24 November, 2009 it was held by the court that a violation of the rights of immigrants under international law can only be justified if the aims being pursued are proportionate in view of the breach that has occurred. A justification will, as put by Stone (2010; p. 352); â€Å"require that the differential treatment has a legitimate aim and that there is a reasonable relationship of proportionality between the means employed and the aim pursued.† Therefore, unless a State has a legitimate aim for refusing migrants citizenship, then this will not be justified. This certainly allows greater fairness to be ensued. In Cabales and Balkandali v United Kingdom (1985) 7 EHRR 471 it was held that a refusal would need â€Å"very weighty reasons† before a violation of any rights under the European Convention of Human Rights 1951 could be justified. Difficulties still exist in relation to border control, nonetheless, and it see ms as though greater emphasis needs to be placed upon â€Å"exit checks and proper border controls† (Huhne: 2010, p. 2). The UK is the most vulnerable State that attracts migrants and because of this, it is even more important that the flow of mixed migrants is being controlled and managed effectively. It was stated by Shah (2002, p. 315) that: â€Å"the complexity of immigration control has therefore to keep pace with a highly mobile world where global communications at all levels and in all forms are easily exploited by criminal gangs and desperate individuals.† Conclusion Overall, it is often very difficult for states to properly regulate and manage migration flows because of the fact that they are increasingly differentiated. This is widely due to the problems that are caused by trying to distinguish between the different types of migrants. In addition, even when a distinction can be made, domestic legislation often conflicts with international obligations. As such, states are required to preserve international order in cases of confliction which often prevents them from implementing proper regulatory practices. In order to manage migration flows effectively, it is necessary for all states to co-operate and establish a common approach to migration management. This will ensure that that the rights of migrants are being protected, whilst also preserving national security. Hence, because of the problems that are caused by the lack of certainty surrounding refugee’s and asylum seekers, it is necessary for clearer guidance to be provided, which wil l enable a distinction to be made between the different types of migrants. This is necessary in certifying on the one hand that the rights of migrants are protected, and on the other than an overflow of migrants does not occur. References Adelman, H. (1998) Refuge or Asylum A Philosophical Perspective, Journal of Refugee Studies, Volume 1, Number 1. Amnesty International., (2009) World Refugee Day: Lives in Danger as Governments Deny Refugees Protection in Europe, http://www.amnesty.org/en/for-media/press-releases/world-refugee-day-lives-danger-governments-deny-refugees-protection-euro [Accessed 14 October 2013]. Balakrishnan, A., (2006). Immigrants Help the Economy Grow by 3%. The Guardian, [Accessed 13 October 2013]. Betts, A., and Loescher., (2011) Refugees in International Relations, Oxford University Press. Boswell, C., and Geddes, A., (2010) Migration and Mobility in the European Union, Palgrave Macmillan, 1st Edition. Busuttil, A. (1990) Immigration Problems and DNA Profiling, Journal of the Law Society of Scotland, (1990) 35 JLSS 286. Castles, S., and Miller, M. J., (2009) The Age of Migration, Fourth Edition: International Population Movements in the Modern World. Compas., (2013) Flows and Dynamics, [Accessed 23 November, 2013]. Ellermann, A. (2009) Undocumented Migrants and Resistance in the State of Exception, University of British Columbia, Available [Accessed 13 October 2013]. Gibney, M. J., (2004) The Ethics and Politics of Asylum: Liberal Democracy and the Response to Refugees, Cambridge University Press. Guild, E., and P., Minderhoud, (2011) The First Decade of EU Migration and Asylum Law, Martinus Nijhoff. Huhne, C., (2009). Borders, Citizenship and Immigration Act 2009. Scottish Human Rights Law Group, [Accessed 15 October 2013]. Human Rights Education Association, Refugees and Displaced Persons, (1996-2011), [Accessed 15 October 2013]. Ryan, L., and Webster, W., (2008) Gendering Migration: Masculinity, Femininity and Ethnicity in Post-War Britain, Ashgate Publishing Ltd. Sales, R., (2007) Understanding Immigration and Refugee Policy: Contradictions and Continuities, Policy Press, Political Science. Stone, R., (2010) Textbook on Civil Liberties, 8th edition, OUP Oxford. Woolas, P., (2010). Borders, Citizenship and Immigration Act 2009. The Guardian, [Accessed 13 October 2013]. How to cite Migration flows are increasingly differentiated., Essay examples Migration flows are increasingly differentiated. Free Essays Introduction This paper will demonstrate the effects different migration flows have upon the regulation and management of global migrations. This will be done by reviewing asylum flows and considering whether effective controls are in place for dealing with this type of migrant. Consideration will also be made as to how this complicates our analysis of global migrations and their regulation. We will write a custom essay sample on Migration flows are increasingly differentiated. or any similar topic only for you Order Now Migration Flows States have the authority to regulate the movement of foreign nationals across their borders and consequently have the power to decide what persons can be admitted and for what length of time. Nevertheless, in order to regulate migration flows effectively, greater concern needs to be placed upon the dynamics that drive, facilitate and inhabit migration (Compas, 2013, p. 1). It is arguable whether this is easily attainable given that â€Å"international migration is incredibly diverse, fluid and fast changing† (Boswell and Geddes, 2010, p. 3). Various laws and regulations have been enacted, which are primarily intended to govern entry into and exit from the territories of states, yet some are more restrictive than others (Guild and Minderhoud, 2011, p. 166). The fact that states have the ability to refuse entry to persons from different jurisdictions is said to allow states to maintain their sovereignty. This was recognised by Adelman (1998, p. 19) when it was pointed out that: â€Å"even if a state has absolute sovereign authority to control the entry of refugee claimants, they must preserve international order which is in everyone’s self interests.† Yet, it is important that those fleeing from persecution are provided with adequate protection from the State in which they enter. Therefore, although states generally have the ability to control migration flows, they may also have to adhere to their international obligations (Human Rights Education Association, 2011, p. 2). This often produces problems since it is not always easy to establish whether a person has fled from persecution or left voluntarily. These uncertainties produce much difficulty and although states must protect the human rights of migrants (The International Covenant on Economic, Social and Cultural Rights), it is evident that the protection of migrants is currently inadequate (Amnesty International, 2009, p. 1). Asylum Flows Migrants are not receiving the support they need from states and national laws and procedures currently act as a barrier to the rights of migrants. This is largely due to the different migration flows that exist and the inability to address mixed migration flows effectively (Betts and Loescher, 2010, p. 320). The treatment of those claiming asylum in the UK provides a clear example of the difficulties that arise when it comes to analysing and regulating global migration. Thus, refugees often use the same routes and means of transportation when entering states as other migrants and because of this, it is extremely difficult to distinguish between them (Gibney, 2004, p. 12). As a result, â€Å"refugee was a term increasingly associated with dishonesty in the notion of ‘bogus’ asylum seekers† (Ryan and Webster, 2008, p. 3). This has an overall impact upon the proper regulation of migration, which is evident in the UK where asylum seekers are required to attain citize nship. Hence, a British Territories Overseas Citizenship or British Overseas Citizenship must be established, yet as contended by Bussutil (1990, p. 286): â€Å"claims cannot be decided with any ease, and great difficulties may be experienced.† This occurs in relation to the ‘qualifying period’ of five years and the additional ‘probationary citizenship’ period that is required prior to qualification for naturalisation. Although this accurately reflects the contemporary relationship between those people subjected to legal regulation and the state, it is questionable whether this relationship is appropriate in modern day society where states are callable of realising their international obligations. Global Migration and Regulation It is extremely difficult to ensure the proper regulation of global migration, yet â€Å"the Government started to respond to the increase in asylum applications in the 1980’s† (Sales, 2007, p. 1953). Nation States have since made great attempts to regulation immigration to their countries through â€Å"imposition of employer sanctions, phasing in and out of temporary foreign worker admission policies, legislations, measures against human trafficking, and measures concerning refugees and asylum seekers† (Castles and Miller, 2009, p. 205). The Immigration, Asylum and Nationality Act 2009 seeks to ensure that the UK is fully implementing its international obligations, but given that the five year requirement can be waived by the Secretary of State is required, it is evident that each case can be decided on its own facts. Regardless, constraints and limits are still being placed upon liberal government in relation to those claiming asylum in the UK and as noted by A delman (1998, p. 19): â€Å"even if a state has absolute sovereign authority to control the entry of refugee claimants, they must preserve international order which is in everyone’s self interests.† He also added that: â€Å"a liberal state does not, however, have absolute sovereign authority, not only with respect to its own members, particularly in areas such as providing aid to refugees, but also with respect to stateless individuals or individuals who come from states which have failed to provide protection.† Arguably, it is evident that although the UK is capable of regulating domestic obligations in respect of asylum seekers, international order must still be preserved. It is questionable whether such international obligations are currently being preserved given that asylum seekers are restricted by domestic legislation. It is argued by Ellermann (2009, p. 2) that: â€Å"illegal immigrants often succeeded in preventing the state from exercising its sovere ign powers† since those who have no claims against the state are most likely to be able to frustrate state control. Arguably, state sovereignty is often undermined by international obligations as states are required to allow immigrants to cross their borders if it is considered to be in their interests. Balance? The new Points Based System (PBS) in the UK was introduced in order to regulate and control the existing mixed migration flows. Previously, citizens could apply for Indefinite Leave to Remain in the UK after spending five years living there, yet it is now a requirement under the Act that five years residence will only lead to â€Å"probationary citizenship† which would be capable of leading to full citizenship once a number of â€Å"points† have been earned. This new system is beneficial for the economy as it prevents migrants from becoming dependent on the State and enables a distinction to be made between the different types of migrants. As Woolas (2010, p. 1) believes: â€Å"Migration only works if it brings benefits and these measures will ensure that only those migrants that make a positive impact on their local community will be able to stay in the UK.† The Act will consequently prevent those migrants who are not beneficial to the UK’s economy from a cquiring citizenship since â€Å"unlimited migration places unacceptable pressure on public services, school places, and the provision of housing, causing problems for certain local communities† (Home Office: 2010). Too much restriction should not be placed upon the flow of migrants, however since â€Å"migrant workers in recent years have provided a significant boost to UK economic growth† (Balakrishnan, 2006, p. 2). Essentially, it is thereby important that a balance is struck between giving migrant workers the ability to acquire citizenship and preventing those that seek to rely on the State from being admitted unless they are genuinely fleeing from persecution. In Omojudi v United Kingdom Application No. 1820/08, 24 November, 2009 it was held by the court that a violation of the rights of immigrants under international law can only be justified if the aims being pursued are proportionate in view of the breach that has occurred. A justification will, as put by Stone (2010; p. 352); â€Å"require that the differential treatment has a legitimate aim and that there is a reasonable relationship of proportionality between the means employed and the aim pursued.† Therefore, unless a State has a legitimate aim for refusing migrants citizenship, then this will not be justified. This certainly allows greater fairness to be ensued. In Cabales and Balkandali v United Kingdom (1985) 7 EHRR 471 it was held that a refusal would need â€Å"very weighty reasons† before a violation of any rights under the European Convention of Human Rights 1951 could be justified. Difficulties still exist in relation to border control, nonetheless, and it see ms as though greater emphasis needs to be placed upon â€Å"exit checks and proper border controls† (Huhne: 2010, p. 2). The UK is the most vulnerable State that attracts migrants and because of this, it is even more important that the flow of mixed migrants is being controlled and managed effectively. It was stated by Shah (2002, p. 315) that: â€Å"the complexity of immigration control has therefore to keep pace with a highly mobile world where global communications at all levels and in all forms are easily exploited by criminal gangs and desperate individuals.† Conclusion Overall, it is often very difficult for states to properly regulate and manage migration flows because of the fact that they are increasingly differentiated. This is widely due to the problems that are caused by trying to distinguish between the different types of migrants. In addition, even when a distinction can be made, domestic legislation often conflicts with international obligations. As such, states are required to preserve international order in cases of confliction which often prevents them from implementing proper regulatory practices. In order to manage migration flows effectively, it is necessary for all states to co-operate and establish a common approach to migration management. This will ensure that that the rights of migrants are being protected, whilst also preserving national security. Hence, because of the problems that are caused by the lack of certainty surrounding refugee’s and asylum seekers, it is necessary for clearer guidance to be provided, which wil l enable a distinction to be made between the different types of migrants. This is necessary in certifying on the one hand that the rights of migrants are protected, and on the other than an overflow of migrants does not occur. References Adelman, H. (1998) Refuge or Asylum A Philosophical Perspective, Journal of Refugee Studies, Volume 1, Number 1. Amnesty International., (2009) World Refugee Day: Lives in Danger as Governments Deny Refugees Protection in Europe, http://www.amnesty.org/en/for-media/press-releases/world-refugee-day-lives-danger-governments-deny-refugees-protection-euro [Accessed 14 October 2013]. Balakrishnan, A., (2006). Immigrants Help the Economy Grow by 3%. The Guardian, [Accessed 13 October 2013]. Betts, A., and Loescher., (2011) Refugees in International Relations, Oxford University Press. Boswell, C., and Geddes, A., (2010) Migration and Mobility in the European Union, Palgrave Macmillan, 1st Edition. Busuttil, A. (1990) Immigration Problems and DNA Profiling, Journal of the Law Society of Scotland, (1990) 35 JLSS 286. Castles, S., and Miller, M. J., (2009) The Age of Migration, Fourth Edition: International Population Movements in the Modern World. Compas., (2013) Flows and Dynamics, [Accessed 23 November, 2013]. Ellermann, A. (2009) Undocumented Migrants and Resistance in the State of Exception, University of British Columbia, Available [Accessed 13 October 2013]. Gibney, M. J., (2004) The Ethics and Politics of Asylum: Liberal Democracy and the Response to Refugees, Cambridge University Press. Guild, E., and P., Minderhoud, (2011) The First Decade of EU Migration and Asylum Law, Martinus Nijhoff. Huhne, C., (2009). Borders, Citizenship and Immigration Act 2009. Scottish Human Rights Law Group, [Accessed 15 October 2013]. Human Rights Education Association, Refugees and Displaced Persons, (1996-2011), [Accessed 15 October 2013]. Ryan, L., and Webster, W., (2008) Gendering Migration: Masculinity, Femininity and Ethnicity in Post-War Britain, Ashgate Publishing Ltd. Sales, R., (2007) Understanding Immigration and Refugee Policy: Contradictions and Continuities, Policy Press, Political Science. Stone, R., (2010) Textbook on Civil Liberties, 8th edition, OUP Oxford. Woolas, P., (2010). Borders, Citizenship and Immigration Act 2009. The Guardian, [Accessed 13 October 2013]. How to cite Migration flows are increasingly differentiated., Essay examples