Sustainable Tourism - Leisure and Event Management

Question: Discuss about the Sustainable Tourism, Leisure and Event Management. Answer: Introduction This assignment includes the discussion on the sustainability in the Tourism, Leisure and Event Management in the developing and developed countries. For better analysis three enterprises are selected from Australia, United Kingdom and India. The names of the organizations are Alwar Bagh Resort, India; Blue Cow Mountain, Australia and Barmouth, UK. During this assignment, the discussion has been made on the policies, practices applied and challenges faced by these tree enterprises. Overview of each enterprise Names of the Enterprises Location Population GDP Relationship to tourism Alwar Bagh Resort Alwar Sariska road, Alwar, Jaipur, India (Alwarbagh.com 2016) 2089 19.2% or $295.7 billion The resort has high contribution in the growth of the overall tourism and hospitality industry in India. The resort provides high quality services to the tourists, that helps the tourism sector to attract more customers or tourists (Mowforth and Munt 2015). Blue Cow Mountain Snowy Mountains, New South Wales, Australia (Perisher.com.au 2016). 2473 2.5% or $35 billion The relationship between Blue Cow Mountain and the tourism sector in Australia is very strong. The top quality service, travelling facilities and other benefits provided by the resort helps the tourism industry to improve its revenue structure (Tourismexcellence.com.au 2016). Barmouth Gwynedd, North Wales, United Kingdom (Barmouth Wales 2016) 2522 3.7% Barmouth has great contribution in the revenue growth of UKs Tourism industry. The geographical position and the quality of service helps to improve and grow the profit percentage of UKs tourism industry (De Grosbois 2016). Comparison of management policies and practices Economic Social Environmental Sustainability related issues and challenges Names of the enterprises Policies Practices Policies Practices Policies Practices Alwar Bagh Resort Low cost policy Providing better services at affordable price range Proper and effective use of resources Employed skilled and knowledgeable people Helping poor and orphan children Providing personalize service Contributes high amount of money in each year to the local NGOs provides variety of services by considering the culture and taste of the tourists or guests Clean and Healthy Resort Maintaining the hygiene factor in all ground Increased competition High cost level Blue Cow Mountain Low cost high efficiency policy Total Quality Management technique Cheap Range Service Introduced a service package Sustainable use of environmental resources Proper use of resources like, drinking water, wood and other environmental resources Increasing cost structure Barmouth Improving Financial Health Controlling the cost structure Focused on quality of its services Service to All Introduced several service packages at different price range Green Revolution policy Providing green touch in most of the service using the natural resources in proper manner Changing climate Increasing cost structure to overcome the environmental challenges In the above table, it can be seen that the management of the resort or enterprise has taken low cost policy. The management at Alwar Bagh Resort has also taken the policy of providing better services at affordable price range. The management has focused on the proper and effective use of resources. The resort has employed skilled and knowledgeable people, who can not only provide better service but also guides the tourists about Rajasthan, India. The management at Alwar Bagh Resort has taken the policy of helping poor and orphan children (Alwarbagh.com 2016). Along with that, the management has taken the policy of providing personalize service to the tourists or guests. The resort contributes high amount of money in each year to the local NGOs, which take care of the poor and orphan children. Apart from that, the organization also provides variety of services by considering the culture and taste of the tourists or guests. The management of the organization has taken the policy of Clean and Healthy Resort in order to maintain the environmental guidelines provided by the government of the country. The management has practiced the Clean and Healthy Resort policy by maintaining the hygiene factor in all ground. At the same time, the resort is full of greenery that helps to create a fresh environment (Alwarbagh.com 2016). As the economic policy, Blue Cow Mountain has taken the low cost high efficiency policy. In order to implement or practice this particular policy, the management of the enterprise has implemented the TQM or Total Quality Management technique so that they can meet the customer demand properly by using the resources efficiently. The management at Blue Cow Mountain has taken the policy of Cheap Range Service to provide the opportunity of availing high quality resort service to the people of each social class. The management of the resort has introduced a service package in which the tourists from middle class and lower middle class can enjoy good quality services within the affordable price range, which is much lower than the normal price range. As the hotel is situated at the snowy place, the environment is much pollution less. However, the company has taken the policy of sustainable use of environmental resources. This particular environmental policy has been practiced by proper use o f resources like, drinking water, wood and other environmental resources (Perisher.com.au 2016). On the other side, the management at Barmouth has taken the policy of Improving Financial Health as the economic policy of the organization. In order to practice this policy the company has focused on controlling the cost structure. However, the company has focused on the quality of its services. As the social policy, Barmouth has taken the policy of Service to All. This policy has been practiced by introducing several service packages at different price range. As the environmental policy, the Enterprise has concentrated on the Green Revolution policy. The Green Revolution policy has been practiced by providing green touch in most of the service and using the natural resources in proper manner (Barmouth Wales 2016). Challenges faced to achieve sustainability In the above table, it can be identified that each of the resort in developing and developed countries is facing some sustainability challenges. The major sustainability challenge faced by Alwar bagh Resort is increased competition in the Indian Tourism industry. As the industry is at growing stage, new companies are coming in the industry and so the competition is growing day-by-day. Apart from that, as the resort is providing high quality personalized services, it is very difficult for them to decrease the cost level. The major sustainability challenge that Blue Cow Mountain is facing is the increasing cost structure. At the same time the heavy snowfall, which sometimes create problem in attracting the tourists. On the other side, Major sustainability challenge faced by Barmouth is the changing climate and along with that increasing cost structure to overcome the environmental challenges. Therefore, from the above discussion, it can be said that one common sustainability issue or challenge is faced by the resorts in developing as well as developed countries and that challenge is increasing cost. However, different enterprises have taken different measures to solve the issue. Conclusion In this study, it has been identified that the resorts in developing as well as developed countries have faced different environmental or sustainability challenges. The management of the resorts has taken several economic, social and environmental policies in order to improve their sustainability positions. Reference List: Alwarbagh.com. 2016. Alwar Bagh. [online] Available at: https://www.alwarbagh.com/ [Accessed 17 Aug. 2016]. Barmouth Wales. 2016. Home - Barmouth Wales. [online] Available at: https://barmouth-wales.co.uk/ [Accessed 17 Aug. 2016]. De Grosbois, D., 2016. Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model.Journal of Sustainable Tourism,24(2), pp.245-269. Mowforth, M. and Munt, I., 2015.Tourism and sustainability: Development, globalisation and new tourism in the third world. Routledge. Perisher.com.au. 2016. Perisher, Australia's Favourite Ski Resort. [online] Available at: https://www.perisher.com.au [Accessed 7 Aug. 2016]. Tourismexcellence.com.au. 2016. Home - Tourism Excellence. [online] Available at: https://www.tourismexcellence.com.au/ [Accessed 7 Aug. 2016].

Unknown Facts About Term Paper Wiseessays Revealed by the Pros

Unknown Facts About Term Paper Wiseessays Revealed by the Pros The organization employs expert writers specializing in numerous fields. The list of services is the sole highlight of the majority of WiseEssays reviews we saw. You'll discover their services split into several categories that have academic writing, dissertation solutions, admission solutions, editing solutions, and assignments. It's understandable that one may find aid from time to time, which is precisely what the goal of custom writing services is. Formal writing demands simplicity and accuracy. Clients are offered flexibility to make sure the most satisfaction. Nevertheless, it has a superb rating among its previous customers. Essays can likewise be written in a totally free form, whilst custom term paper writing is extremely strict when it regards the format. Various other online Writing companies impose regarding changes alongside edits once they've provided an individual an individual's paper. Term p aper help would become your savior! Not to mention there are many types of custom written term papers. It is possible to easily buy a term paper from us to take a look at your haunting troubles dissolve! Using thoughtful words will certainly impress the reader by means of your creativity, intelligence, and intimate understanding of the research paper topic. Our experts are extremely experienced in their fields, so you may be confident that both you and your professor will love your initial term paper. There are several kinds of term papers. Employ a specialist in any field you will need to compose your outstanding essay our writers offer the ideal essay writing service since they have degrees in all disciplines. Determine just who you're writing for. Which is the reason we screen our writers' degrees and qualifications until they write for all of us. The same is relevant for top essay writers. If you're going to compose excellent works of fiction or explain the truth in a nonfiction work, then it will help to have the ability to illustrate yourself. Thus, let's say you've resolved to seek the services of an essay writing service the largest struggle is to spot which business is the most appropriate for your requirements. If it's so, then you'll be having some challenging time for a student in addition to being a writer. There is a little portfolio of each writer, so you're able to pick the author who has the ideal experience in your area. What Does Term Paper Wiseessays Mean? Convenience was the key goal as soon as the Kilt Kit was designed. The site design is truly straightforward but at the very same time user-friendly. Customer service is valuable to us, and that's why we are here whenever you require, we would like you to feel fully supported each step of the manner. Each style has a certain set of rules to follow. The Downside Risk of Term Paper Wiseessays If you're a student who's frequently assigned academic writing tasks, you probably understand how hard it is to finish an essay, a research paper, coursework or any different type of assignment. Surely, in your research paper you are going to want to use some unusual terms or references which aren't familiar to the overall audience. You've been using different services to acquire all of your research and thesis papers done. College term papers are a rather common assignment. It is essential that you read up on excellently written essays so that you're able to be on that standard. Term papers writers need a whole lot of skill and thought to receive a great grade. Get to learn your essay and term paper subject and precisely what you would like to do with it. Term papers are essentially massive essays. A Secret Weapon for Term Paper Wiseessays Loyal customer discount is used automatically. You may always tell the attribute of a service and a company by their customer services. The organization is well-known for its affordable rates. In any case, the service comes with a professional customer assist workforce that's obtainable 24 hours each day. Term Paper Wiseessays Secrets If you're a law student, you already know that academic writing isn't a bit of cake. Whilst a student, you've got to provide your level best in every section. WiseEssays Original services are certainly helpful for students to get extra assistance with respect to newspapers. Moreover, students who chose to enter over two courses are normally not able to deal with the volume of tasks they have.

Use Write a Narrative Essay With Your Best Friend

Use 'Write a Narrative Essay' With Your Best Friend'Write a Narrative Essay' is a great essay idea for a student who has a best friend who is suffering from cancer. It can also be a topic to introduce the friends' marriage and/or other life experiences. This will make it easier for students to relate the story of the friendships, as it comes directly from their own perspective.The best friend is the first person a student will discuss with. It is important that the student respects her and doesn't try to get close to her because they are close, which may cause problems. That is why students should remember that friends do not just have good times together.The most effective way to make this essay work is to write a story about what happened between the best friend and her best friend who was diagnosed with cancer. Keep in mind that when you come up with an appropriate scenario, you need to talk to your friend about what she is feeling.Her response to you will be more than enough moti vation to write your story, because you will be able to understand her thoughts. If you know the friend well, then this should not be a problem at all.Another advantage to writing a story with the friend is that it could open up topics that you haven't thought of. The best story you can write about her would probably be something that makes you laugh because you never expected it. Make sure you pick something that she likes, so you can write a hilarious story that is too funny for your friends.Writing a story about a best friend's friend who is battling cancer, will only make the essay more unique, if it is done correctly. To do this, you have to talk to the person who is coping with the disease as much as you are.Then you can also put your friendship into perspective. Tell your friend about all the sacrifices your friend is making to keep her memory alive. Tell her that she is a remarkable person, who has made a huge difference in the lives of others.Be creative when writing your e ssay, and make it as creative as possible, as a good word or phrase can really add to the effectiveness of your essay. Remember that your best friend has the same interest as you do, and is an interesting character that would make your essay work.

Can You Discuss Depression in a College Essay?

Can You Discuss Depression in a College Essay?If you are a woman who is struggling with depression, you may be struggling with an academic assignment that asks you to talk about it in a college essay. It is important to find out whether or not you can discuss your experience with depression in the context of your essay. You may feel that you cannot because you do not want to seem conceited or self-centered but you also need to consider the point of view of the other person reading your essay.Many women's perspective of depression will be different than that of a man's perspective of depression. A man will likely view it as a natural part of life and he would see it as unimportant or minor, whereas the woman would likely see it as a sign of weakness and immaturity. That will be one reason why you should be able to discuss your experience with depression in the context of your essay.Many people will feel that the best way to talk about depression is to open up and share everything with them. If this is what you want to do, then you should be fine. But if you feel uncomfortable talking about it or cannot open up, then you need to think about it more and decide if you want to write a more formal essay. The following are tips on how to do so in a constructive way.The bottom line is that you need to know yourself. If you have tried to control your depression by taking pills or any other form of medication and it has not worked, then do not feel guilty. Depression is not a sickness but an emotion that you can learn to live with. It is important to remember that, as long as you make an effort to not use drugs, you can always tell the people around you that you are depressed.You can also consult a clinical psychologist to help you cope with your problem. There are many different forms of psychotherapy that are both holistic and cognitive based. Some forms of therapy involve psychotherapy, while others include a combination of psychotherapy and behavioral therapy.One oth er thing that you can do to help deal with your situation in your college essay is to have a conversation with someone close to you. Talk with someone about what you are going through and how you are coping. Having someone who is trying to understand and talk to you in a supportive way can really help you. Even though it may be uncomfortable for you, you are much better off talking to someone else about the problem.When you are faced with an assignment that asks you to talk about depression in a college essay, you should discuss the entire story of the experience. Tell your story in an honest way, taking the time to understand that depression is not something that you have to overcome.

How to Eat Traditional Lebanese Recipes

How to Eat Traditional Lebanese RecipesWith the many flavors of traditional Lebanese cuisine, it's hard to choose what types of foods you want to eat each day. The only problem is, you will only be able to have a few meals each day. In order to make your life easier, and save money in the process, it's a good idea to learn how to eat the traditional Lebanese diet.All of the foods mentioned in this article are traditional food items, but there are many other ways you can eat traditional Lebanese cuisine. Eating in the comfort of your own home is one way to do this. You will want to make sure that all of the ingredients for all of the dishes are prepared before you go. Some items may require you to bring them from another location or from your kitchen. No matter where you bring them, you need to prepare them so they will taste great the next time you try them.Food preparation is an important part of the meal. You need to get as much preparation done as possible. You don't want to be ha sty with the dishes you bring. Any mistakes you make will cost you a lot of money. The goal is to make sure that the whole meal is prepared, but you also want to have an enjoyable experience. This can be difficult if you don't have enough time to get everything ready.Traditional Lebanese recipes are not difficult to prepare. These are simple to make. Although the ingredients do need to be prepped, most of them are very easy to get from a local grocery store. There are many recipes available for this kind of meal.Cooking with a friend or family member can be fun and quite helpful. It's also easier to ask questions about recipes that you're unfamiliar with. A good idea is to pair your first cook with a person who can help with any problems you might have. If you do this correctly, you will be more than happy to work together.You can get help writing your own essay samples, but if you don't write them well, they will be difficult to understand. Make sure that you work on a regular basi s. It takes some time to write an essay, but it will be worth it once you get a good grade.The choice to take a few hours every week to spend with your family and learn how to prepare traditional Lebanese cuisine is a wise one. It can help you create a lifestyle that is fun and easy to live. There are many ways to prepare the meals you need for this type of meal. Learning how to prepare these meals will be one of the best decisions you make as you work toward saving money and getting the right amount of nutrition each day.

The Adventures of Huckleberry Finn Early Influenc Essay Example For Students

The Adventures of Huckleberry Finn: Early Influenc Essay es on Huckleberry FinnMark Twains The Adventures of Huckleberry Finn is a novel about ayoung boys coming of age in the Missouri of the mid-1800s. The main character,Huckleberry Finn, spends much time in the novel floating down the MississippiRiver on a raft with a runaway slave named Jim. Before he does so, however, Huckspends some time in the fictional town of St. Petersburg where a number ofpeople attempt to influence him. Before the novel begins, Huck Finn has led a life of absolutefreedom. His drunken and often missing father has never paid much attention tohim; his mother is dead and so, when the novel begins, Huck is not used tofollowing any rules. The books opening finds Huck living with the WidowDouglas and her sister, Miss Watson. Both women are fairly old and are reallysomewhat incapable of raising a rebellious boy like Huck Finn. Nevertheless,they attempt to make Huck into what they believe will be a better boy. We will write a custom essay on The Adventures of Huckleberry Finn: Early Influenc specifically for you for only $16.38 $13.9/page Order now Specifically, they attempt, as Huck says, to sivilize him. This processincludes making Huck go to school, teaching him various religious facts, andmaking him act in a way that the women find socially acceptable. Huck, who hasnever had to follow many rules in his life, finds the demands the women placeupon him constraining and the life with them lonely. As a result, soon after hefirst moves in with them, he runs away. He soon comes back, but, even though hebecomes somewhat comfortable with his new life as the months go by, Huck neverreally enjoys the life of manners, religion, and education that the Widow andher sister impose upon him. Huck believes he will find some freedom with Tom Sawyer. Tom is aboy of Hucks age who promises Huck and other boys of the town a life ofadventure. Huck is eager to join Tom Sawyers Gang because he feels that doingso will allow him to escape the somewhat boring life he leads with the WidowDouglas. Unfortunately, such an escape does not occur. Tom Sawyer promisesmuchrobbing stages, murdering and ransoming people, kidnaping beautiful women--but none of this comes to pass. Huck finds out too late that Toms adventuresare imaginary: that raiding a caravan of A-rabs really means terrorizingyoung children on a Sunday school picnic, that stolen joolry is nothing morethan turnips or rocks. Huck is disappointed that the adventures Tom promisesare not real and so, along with the other members, he resigns from the gang. Another person who tries to get Huckleberry Finn to change is Pap,Hucks father. Pap is one of the most astonishing figures in all of Americanliterature as he is completely antisocial and wishes to undo all of thecivilizing effects that the Widow and Miss Watson have attempted to instill inHuck. Pap is a mess: he is unshaven; his hair is uncut and hangs like vines infront of his face; his skin, Huck says, is white like a fishs belly or like atree toads. Paps savage appearance reflects his feelings as he demands thatHuck quit school, stop reading, and avoid church. Huck is able to stay awayfrom Pap for a while, but Pap kidnaps Huck three or four months after Huckstarts to live with the Widow and takes him to a lonely cabin deep in theMissouri woods. Here, Huck enjoys, once again, the freedom that he had prior tothe beginning of the book. He can smoke, laze around, swear, and, in general,do what he wants to do. However, as he did with the Widow and with Tom, Huckbegins to become dissati sfied with this life. Pap is too handy with thehickory and Huck soon realizes that he will have to escape from the cabin if hewishes to remain alive. As a result of his concern, Huck makes it appear as ifhe is killed in the cabin while Pap is away, and leaves to go to a remote islandin the Mississippi River, Jacksons Island. .u70a3da64151a5b07aa04b9629aa72a68 , .u70a3da64151a5b07aa04b9629aa72a68 .postImageUrl , .u70a3da64151a5b07aa04b9629aa72a68 .centered-text-area { min-height: 80px; position: relative; } .u70a3da64151a5b07aa04b9629aa72a68 , .u70a3da64151a5b07aa04b9629aa72a68:hover , .u70a3da64151a5b07aa04b9629aa72a68:visited , .u70a3da64151a5b07aa04b9629aa72a68:active { border:0!important; } .u70a3da64151a5b07aa04b9629aa72a68 .clearfix:after { content: ""; display: table; clear: both; } .u70a3da64151a5b07aa04b9629aa72a68 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u70a3da64151a5b07aa04b9629aa72a68:active , .u70a3da64151a5b07aa04b9629aa72a68:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u70a3da64151a5b07aa04b9629aa72a68 .centered-text-area { width: 100%; position: relative ; } .u70a3da64151a5b07aa04b9629aa72a68 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u70a3da64151a5b07aa04b9629aa72a68 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u70a3da64151a5b07aa04b9629aa72a68 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u70a3da64151a5b07aa04b9629aa72a68:hover .ctaButton { background-color: #34495E!important; } .u70a3da64151a5b07aa04b9629aa72a68 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u70a3da64151a5b07aa04b9629aa72a68 .u70a3da64151a5b07aa04b9629aa72a68-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u70a3da64151a5b07aa04b9629aa72a68:after { content: ""; display: block; clear: both; } READ: To what extent can the scenic code be used to analyse the Withered Arm? EssayIt is after he leaves his fathers cabin that Huck joins yet anotherimportant influence in his life: Miss Watsons slave, Jim. Prior to Hucksleaving, Jim has been a minor character in the novelhe has been shown beingfooled by Tom Sawyer and telling Hucks fortune. Huck finds Jim on JacksonsIsland because the slave has run awayhe has overheard a conversation that hewill soon be sold to New Orleans. Soon after joining Jim on Jacksons Island,Huck begins to realize that Jim has more talents and intelligence than Huck hasbeen aware of. Jim knows all kinds of signs about the future, peoplespersonalities, a nd weather forecasting. Huck finds this kind of informationnecessary as he and Jim drift down the Mississippi on a raft. As important,Huck feels a comfort with Jim that he has not felt with the other majorcharacters in the novel. With Jim, Huck can enjoy the best aspects of hisearlier influences. As does the Widow, Jim allows Huck security, but Jim is notas confining as is the Widow. Like Tom Sawyer, Jim is intelligent but hisintelligence is not as intimidating or as imaginary as is Toms. As does Pap,Jim allows Huck freedom, but he does it in a loving, rather than an uncaring,fashion. Thus, early, in their relationship on Jacksons Island, Huck says toJim, This is nice. I wouldnt want to be nowhere else but here. This feelingis in marked contrast with Hucks feelings concerning other people in the earlypart of the novel where he always is uncomfortable and wishes to leave them. At the conclusion of chapter 11 in The Adventures of HuckleberryFinn, Huck and Jim are forced to leave Jacksons Island because Huck discoversthat people are looking for the runaway slave. Prior to leaving, Huck tells Jim,Theyre after us. Clearly, the people are after Jim, but Huck has alreadyidentified with Jim and has begun to care for him. This stated empathy showsthat the two outcasts will have a successful and rewarding friendship as theydrift down the river as the novel continues. Category: English

COMMERCIAL LAW Lifting the Veil of Incorporation essay

COMMERCIAL LAW Lifting the Veil of Incorporation essay COMMERCIAL LAW: Lifting the Veil of Incorporation essay COMMERCIAL LAW: Lifting the Veil of Incorporation essayLimited Liability Company is undoubtedly one of the most outstanding inventions of mankind. Along with technological advances, it provided an opportunity for rapid economic development of our civilization over the past century and a half. Such a company, first, is a subject to law separate from its members, and, second, the parties are not liable for its obligations. The latter makes it possible to attract funds of investors into various businesses, including high-risk ones, which creates favorable conditions for the realization of all kinds of innovative projects.Unfortunately, limited liability companies are often used in bad faith, in particular, as a tool to defraud creditors. This raises the question whether it is necessary to always adamantly follow the principle of limited liability, or sometimes this principle can be omitted placing the responsibility to the creditors on the participants of the company or other responsibl e persons. It is obvious that such exceptions are sometimes quite feasible and can be realized in the frameworks of piercing the veil of incorporation doctrine. At the same time, these conditions must be sufficiently restrictive so as not to discredit the very concept of limited liability. Further in this paper, we will explain the concept of lifting corporate veil by using real life examples and show the imperativeness of its importance.Lifting the veil: law practicePerhaps for the first time the issue of lifting the corporate veil was discussed at a high judicial level in a classic case of Salomon v A. Salomon Co Ltd of 1897. The majority shareholder owned 20001 shares of the company, while his wife and children owned six more (under the law of time the company should have had at least seven shareholders). Despite the fact that the majority shareholder completely controlled the shoe factory, which eventually went bankrupt, the House of Lords, acting as a court of highest resort, denied liquidator to entrust the shareholder liable for the debts of the company. The court in this case took quite a formalistic position, stating that all the requirements of the law regarding the establishment of a limited liability company had been met, and the court had no right to add any additional requirements to them (Presser, 2012, p.24). However, development of corporate forms in global business environment led the jurisprudence to the fact that in some cases the courts recognized the need to retreat from the principle of limited liability of shareholders (participants) of the company and the company’s management bodies, as well as the liability of parent companies for the actions of their subsidiaries.The essence of the doctrine of lifting the corporate veil is in assigning responsibility of an independent legal entity to third parties. In practice, this term is used in three cases (Presser, 2012; Franklin, 2013):When the court in dealing the issue of liability of the legal entity departs from the principle of the limited liability of the founders (participants) and places the responsibility on them;When the court ignores the separateness of legal entities belonging to a holding or a group of legal entities, and, based on the principle of â€Å"single economic unit†, imposes liability of an independent legal entity on separate legal entities comprising the holding or group;When the court imposes liability on the bodies of the legal entity.However, the most difficult issue in such cases is to determine the criteria by which the company will be subject to lifting the veil. In general, basing on Presser (2012), Franklin (2013), and Nyombi (2014), in the context of civil proceedings the courts have identified at least three situations where it is appropriate to lift the corporate veil. First, if the offender is trying to hide behind the corporate facade or veil to hide one’s crime and benefits from it. Second, if the offender commi ts an act on behalf of the company, which (with the mandatory presence of guilt) constitutes a criminal offense leading to one’s conviction; in this case the corporate veil is not even lifted but rather offhandedly torn off. Third, if the transaction or commercial structures are â€Å"device†, â€Å"cloak† or â€Å"sham†, that is, an attempt to disguise the true nature of the transaction or structure to defraud third parties or courts. Thus, we can conclude that the corporate veil lifting in civil disputes is based on the criteria of â€Å"ownership and control’ and â€Å"bad faith† subject to mandatory proof.The first element is denoted by the term â€Å"dominance† and the idea is that the controlling person has the ability to fully define actions of the controlled entity. To establish the fact of control, a number of factors can be used that considered together may indicate the presence of total control feature (situation where the company is the alter ego or instrumentality of its owner), as researched by Nyombi (2014), Franklin (2013) and OECD (2001):Insufficient independence, i.e. providing a minimum ownership capital insufficient for conducting activities;Milking the company use of company’s funds for personal needs of the owner (direct payment of personal telephone calls, personal vehicles, personal purchases, expenses of relatives, etc. from the corporate accounts);Misrepresentation – distortion of facts regarding business activities, information about location, company’s assets, managerial staff, providing false addresses, nominees as the administrative body of the company;Commingling and holding out the use of joint accounts, facilities, transport and other property;Non-compliance with corporate procedures/formalities: the absence or irregular conduct of meetings of participants, absence or merely a nominal presence of directors and other employees, inobservance of recordkeeping requirements, lack of bank account or conducting corporate transactions from the owner’s account, conducting business on behalf of the company and not on behalf of the owner, submitting no reports or irregular reporting documentation to the public and other authorities;Non-payment of dividends, non-distribution of profits;Using the company to pay the debts of other companies or those of the owner.The main criteria for the recognition of a company as the shareholder’s agent were established in 1939 in the case of Smith, Stone Knight Ltd v Birmingham Corporation (BC wanted to compulsorily acquire the land owned by SSK’s subsidiary Birmingham Waste Co Ltd, and parties disputed the compensation directly to Smith, Stone Knight Ltd, cited in Presser (2012, p.65), which included the following noticeable ones (Presser, 2012, p.69):Profit of the company is considered as the profit of the shareholder;Shareholder appoints the persons carrying out activities on behalf of the company;Shareholder is the brain center of the company;Shareholder has permanent control over the company’s business;Turning to more modern precedents, we should remember the case of DHN Food Distributors v Tower Hamlets London Borough Council of 1976, though it was not quite usual in the sense that the very controlling entity of the company demanded to lift the corporate veil (Presser, 2012, p. 93). Thus, the parent company wanted to take the place of the subsidiary it controlled. In this case, a plot of land in London formally owned by the company belonging to DHN-holding group that owned a grocery store was subject to the mandatory buyout for public use. DHN store warehouse was located on the buy-out land, and by the agreement with the affiliate DHN enjoyed the right perpetual lease of land. Its withdrawal led to the cessation of DHN business, and it could claim for damages if it owned the plot. DHN applied to the court for the corporate veil lifting, referring to the fact that it completely controlled its subsidiary. Namely, (1) it participated in the affiliate’s capital by 100%, (2) directors were the same people, and (3) the affiliate was used by the holding exceptionally to own the land and did not conduct any independent activity. The Court agreed with the arguments of the plaintiff and lifted the corporate veil, allowing DHN receive compensation for withdrawal of the land instead of the subsidiary.In all cases of principal-agent relationship between the company and its shareholder, the company actually lost its independence, which gave courts the grounds for departing from the principle of Solomon. At the same time, ownership and control are not sufficient criteria to lift the corporate veil. The court cannot lift the veil only because, in its opinion, it meets the interests of justice, but the corporate veil should be lifted if the case also involves impropriety, abuse of rights, deception or offense (Anderson, 2012, p. 133). As ex plained by OECD Taxation (2001, p.39), the essence of this criterion is that the controlled entity is used by the controlling person to the detriment of a third party and at the same time as the tool to escape from responsibility of the controlling person itself. In this situation, the case goes about using the corporate structure of the company as a facade to conceal the facts.For example, in Jones v Lipman (1962) (cited in Franklin, 2013, p.10), the defendant made a commitment by the contract to sell the land to the plaintiff, after which the one decided not to carry out the sale, set up a company being its shareholder and director, passed the land to its possession and refused to execute the contract with the plaintiff. Respondent filed suit for specific performance. The court obliged the director of the established company, and the company itself which was the creation of the controlling director, tool and veil, the mask which he held in front of his face to become invisible to the law of justice. Furthermore, in Adams v CapeIndustries (1990), it was found that there is no general principle according to which a group of companies should be regarded as one person (Anderson, 2012, p. 134). Thus, in Polly Peck International Plc (1996) it was found that a subsidiary being a financial mechanism created with the sole purpose of obtaining a loan should not have been considered part of the holding company (respectively, holding’s responsibility was not attached), even despite the fact that lenders issuing the loan, obviously, gave the money based on the trust to the latter (Presser, 2012, p.111). The precedent for further monitoring of offshore companies and for the recovery of lost revenue due to the activities of their owners was also created y the case of Antonio Gramsci v Stepanovs (2011) (Anderson, 2012, p. 135).Thus, in case of the presence of dominant control and impropriety related to the use of corporate structure to avoid or conceal liability, cor porate veil should be lifted in order to prevent corporate fraudulent activities and avoidance of executing contractual or other legal obligations. At the same time, shareholders may be accepted as personally liable if their illegal purposes or deliberate concealment of the true state of affairs is proved.ConclusionUnder current law, a legal entity is separate, individual and independent from its founders, having the ability to own property, to enter into commitments, and sue and be sued. An immanent feature of the legal entity’s independent nature is the limited liability of its founders: they are not liable for the obligations of the legal entity, that is, they are behind its veil. Development and complication of civil turnover led to the need to develop a list of exceptions to this principle, mainly to counteract the abuse of this right. â€Å"Lifting the veil† doctrine is included today in the corporate law of many countries aimed at providing diligent and proper e xercise of civil rights and civic duties.Piercing the corporate veil is an instrument for balancing the interests of the companies’ members (shareholders) and the interests of creditors, and is valid to uncover the ultimate beneficiary and fulfill the rights of creditors, if the entity is created only for the use of participants’ limited liability in terms of debts, which is particularly evident in activities of â€Å"one person† companies. In our opinion, despite the existing differences in interpretation, the institution should be used not to destruct the limited liability, but to prevent the unlimited one. In particular, it makes sense to consider the doctrine of lifting the corporate veil in the overall context of the fight against abuse of corporate relations, as well as a kind of addition to the norms of the written law, stipulating that under certain circumstances company participants can be deprived of their privilege of limited liability.