Course Work in Introduction to Business Law - 1048 Words

Case of Archbolds (Freightage) Ltd. V S. Spanglett Ltd. Randall {1961} 1 QB 374 The decision of the case of ‘Archbolds (Freightage) Ltd. v S. Spanglett Ltd. Randall [1961] 1 QB 374’ was made by the Court of Appeal The Judges who decided this case were Sellers, Pearce and Devlin L.JJ. The case was heard on 4th, 7th and 8th of November and 15th of December 1960. S. Spanglett Ltd were a Furniture manufacturers in London The key facts relating to Archbolds (Freightage) Ltd’s claim were: The defendants were Furniture manufacturers in London and owned a number of vans with ‘C’ licences, which did not allow them to carry for reward the goods of others. The plaintiffs were carriers with offices in London and Leeds and their†¦show more content†¦There was a can of lighter fuel in the rear of the car, left by Mr Penniel, which had leaked inflammable gas into the inside of the car. The driver (Mr Penniel) entered the car and before driving off lit a cigarette. The gas was thereby ignited and Cutter sustained injury. The plaintiff claimed and was awarded damages and costs against Mr Penniel. But the judgment was not satisfied. The plaintiff therefore claimed against the insurers for the outstanding sum of pounds 15,575.54. The judge dismissed the claim on the ground that the accident had not occurred on a road. The defendants appeal against the decisions of the Court of Appeal was based on the grounds that the car in which the plaintiff was injured was not at the time of the accident being used on a road. Interpretation: i. Lord Clyde uses the ‘Purposive approach’ rather than the ‘Literal approach’ when deciding the case. References STATUTORY INSTRUMENTS.(2000), Retrieved April, 9, 2009 from http://www.egos.co.uk/legislation/Consumer_Protection__Distance_Selling_regs_2000_as_amended.pdf Statutory Instrument 2000 No. 2334 (2000), Retrieved April, 9, 2009 from http://www.opsi.gov.uk/si/si2000/20002334.htm SALE OF GOODS ACT 1979 (2003), RetrievedShow MoreRelatedEssay about Elements of a Common Ethics Program, A List of Elements794 Words   |  4 PagesIntroduction This Ethics Program is based on our common ethics and is supported through our behavior every day. Company X has highest ethics of skilled integrity and ethics in the professional community. Continuing and improving our outstanding character is vital to our accomplishments. The company’s focus is on our customers, results and acting with fairness, honesty and integrity. 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Brian Thorne Counselling Review Free Essays

Louise, a young woman, presented to Brian Throne with a great deal of physical and mental pain and had been subjected to cyclical depression for a umber of years, usually occurring during the month of February. Before providing details under a number of skills subheadings I would like to make a general comment on Throne’s capacity to summaries that which had been said by Louise at various stages throughout the session. A common criticism of the person-centered approach is that it is merely re-hashing what the client has Just said, resulting in a very slow and not very dynamic process, Brian Throne shows here how both reflection and summarizing can have very quick and positive impact on the client, when carried out tit skill. We will write a custom essay sample on Brian Thorne Counselling Review or any similar topic only for you Order Now When Throne summarizes he manages somehow to add an extra layer of understanding and complexity to his summary. Which seems to allow the client to not only agree but open to further exploration. At one point during the session, Louise physically changes her posture and facial expression when Throne managed to not only reflect what had just been said but also added a layer of meaning that seemed hidden to the client. It is as if his reflection and summarizing has a synergistic and additive affect. In one particular instance he does this with a single word, ‘Personae? [22:01]. On other occasions he deftly follows his summaries with a gentle probing and allows the client enough silence and space to contemplate on what has been said and subsequently offer a reply. I can only hope that someday I can apply even a tiny fraction of the skill shown by Brian Throne. Attending and Active Listening I have combined examples of these two skills since as Throne seamlessly applies these skills throughout the session. His body language, which includes a forward- leaning posture, mirroring of Louse’s facial expressions and genuine laughter at the appropriate times, all show a counselor staying in the present moment with his client throughout. He frequently verbalizes that he understands what she is saying and follows this up with impressive reflection and summarizing. Reflective skills Although Throne applies this throughout I have chosen a particular time [37:38], which I believe is a good example of this skill. Throne says ‘It doesn’t seem genuine to you to plan anything? ‘ he Is asking this question since Louise describes how she has learned to adopt strategies in order to cope socially. She has done this for so long hat she is no longer sure which is the real her. She is taken aback by this summary and Throne Immediately states that he Is merely ‘holding it up to you’. Although this almost literal example of reflecting skills, I believe it is very apt. Being Concrete Louise finds it difficult to start the session and Throne Immediately Jumps in to Empathy When Louise describes her constant planning and strategist for every social situation, Throne replies with ‘That’s so wearying? [23:38]; this to me is one of many obvious displays of empathy, which almost always get a positive response from the linen. Probing Throne probes throughout, always in a gentle and non threatening way. These probes are almost always preceded by a brief summary and/or reflection. A very good example of this is when Throne asks Louise Why did you want to drink alcohol on the train? [27:07]. Asked by another counselor, this question might elicit a defensive response but Louise tentatively supplies an answer, which is subsequently expanded on after more gentle probing. Feedback When Louise asks Throne why he asked the question about why she wanted alcohol n the train, he provides succinct but gentle feedback, which allows the session to enter a new area. He replies by saying ‘Because it seemed to me that you wanted to escape. ‘ [28:17]. Conclusion There are other examples of the skills described above throughout the session but I have tried to include the ones I felt allowed for a deeper relationship between counselor and client. I enjoyed this session very much and it has focused my attention on the skills required to help our clients acquire a greater awareness of themselves and their environments. How to cite Brian Thorne Counselling Review, Papers

Generic Organizational Strategy Integration Impacts

Question: Discuss about the Generic Organizational Strategy Integration Impacts. Answer: Introduction: Bean bag Pty Limited (BB) is the manufacturers of Bean bag in wide level. They manufacture wide range of Bean bag that are styled in different ways like double and single bean bags and made uo of various materials like fur fabric and denim fabric. Their main customers are aged between 18 years and 24 years. Current ratio: Current ratio states the ability of the company to pay off its current liabilities with the available current assets. The industry average for current asset for the year 2013 is 2.84 and for the year 2014 are 2.97. As per the audited financial report of the company, the current ratio of the company is 2.89, which is slightly higher than the industry average. However, the current ratio for the year 2014 is 3.44 as per the unaudited financial report of the year, which is quite high as compared to the industry average of 2.97. Chances are there that the current assets are overstated or the current liabilities are understated. Therefore, the auditor should assess the current assets accounts with regard to the risk of material misstatement (Shih et al. 2014). Inventory turnover ratio: This ratio reveals that how many times the inventory of the company is sold and substituted over a particular time gap. The inventory turnover ratio of the company for the year 2014 as per the unaudited financial report is 3.2, which is on the lower side as compared to the industry average of 3.7. The reason behind this may be the overstatement of cost of goods sold or misstatement of opening or closing inventory. Therefore, the auditor must evaluate the inventory level to minimise the risk of material misstatement (Bell 2015). Return on total assets: This ratio explains the companys net earnings before deducting taxes and interest compared to the total assets of the company. Return on net assets of the company for the year 2014 as per the unaudited financial report is 11%, which is quite high as compared to the industry average of 5%. The reason for this high ratio can be the understatement of total assets. Therefore, the auditor must estimate the total asset to minimise the risk of material misstatement (Alvi and Ikram 2015). Times interest earned: Interest coverage ratio or times interest earned ratio is a measure to calculate the ability of a company to pay off its debt interest with the available profit before interest and tax. The interest coverage ratio of the company for the year 2014 is 4.2, which is quite high as compared to the industry average of 3.3. Therefore, the auditor must assess the debt and applicable interest on the debt (Taleizadeh et al. 2013). Material misstatement risk associated with the ratios and additional information: Current assets: If the current assets are overstated, it will increase the current ratio of the company. Management recently purchased leopard printed fabric which is to be included in the inventory. It should be properly assessed by the auditor that the exact quantity has been included in the inventory and is not overstated. Moreover, the returned Beanbags should be included in the closing inventory at the exact quantity. Overstatement of closing inventory will increase the inventory level, which in turn will overstate the current assets (Zheng et al. 2013). Inventory: If the inventory is misstated, it will affect the inventory turnover ratio. For example, overstatement of inventory will decrease the inventory turnover ratio of the company. The auditor must evaluate the recently purchased leopard printed fabric and the returned Beanbags to check that it has been included in the closing inventory at exact quantity. Overstatement of these inventories will increase the level of average inventory and which in turn will decrease the inventory turnover ratio (Feng et al. 2014). Total asset: If the total assets of the company are understated, it will increase the return percentage on total assets of the company. The auditor should assess their inventory level properly and if required, they should physically check the inventory level. Various assets of the company should be assessed properly to check whether they are recorded at exact amount and quantity. Overstatement or understatement of various assets will decrease or increase the return percentage on total assets. Interest: if the interest is understated, it will increase the times interest earned ratio. As per the given information, the interest rate in beanbag revival is decreased during 2014. It will decrease the interest obligation of the company. Moreover, the information is given that loans were negotiated during the year 2014. It will further decrease the interest liability. The auditor must assess that the decreased obligation of interest has been properly given in the financial report. Otherwise, it will have the impact on the interest coverage ratio. References: Alvi, M. and Ikram, M., 2015. Impact of Total Assets and Net Income on Return on Equity of Small Medium Enterprises of Pakistan. Bell, C., 2015.Generic organizational strategy integration impacts on profit margin ratio and inventory turnover in publically traded Oklahoma manufacturing organizations(Doctoral dissertation, INDIANA STATE UNIVERSITY). Feng, M., Li, C., McVay, S.E. and Skaife, H., 2014. Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management.The Accounting Review,90(2), pp.529-557. Shih, C.J., Wang, Q.H., Son, Y., Jin, Z., Blankschtein, D. and Strano, M.S., 2014. Tuning onoff current ratio and field-effect mobility in a MoS2graphene heterostructure via Schottky barrier modulation.ACS nano,8(6), pp.5790-5798. Taleizadeh, A.A., Pentico, D.W., Jabalameli, M.S. and Aryanezhad, M., 2013. An EOQ model with partial delayed payment and partial backordering.Omega,41(2), pp.354-368. Zheng, W., He, G., Li, X. and Yan, X., 2013. Hybrid UV photodetector with high photo-to-dark current ratio based on ordered TiO2 nanorod arrays and polystyrene sulfate.Science China Technological Sciences,56(11), pp.2642-2645.