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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This memo is a suitable source of information to persons seeking greater understanding of the business majorRead MoreLearning English As A Fine Language1647 Words   |  7 Pages–EFL About the course Concentrating on communication abilities with emphasis on speaking and listening, to improve your general skill to access higher level courses; to improve your English for everyday use; to improve your English for travel; to improve your English for work purposes or to do casual work in an English speaking country. This program is specially designed for the people looking to improve their general English communication skills. Course Structure Course dates Course Fees LearningRead MoreBanking Course Outline1060 Words   |  5 PagesCarleton University Course Outline COURSE: TERM : PREREQUISITES: CLASS: Day Time: Room: LAWS 3206 A – Banking Law Fall 2010 Department of Law LAWS 2003 [1.0] (no longer offered) or LAWS 2202 or BUSI 2601 Fridays - 11:35 am - 2:25 pm Please check with Carleton Central for current room location Sam Schwisberg INSTRUCTOR: (CONTRACT) CONTACT: Office: Office Hrs: Telephone: Email: Loeb C476 Fridays immediately following class as needed 613-740-1965 samuel.schwisberg@redcross.ca StudentsRead MoreTaxation Law Essay1717 Words   |  7 PagesIntroduction Taxation law may be described as the body of law that governs liabilities of persons to pay to the government. In this report, I will determine to Jack John’s taxable income during the given income year. 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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.

Stress Essay Example

Stress Essay Stress is a word we are all familiar with, some of us maybe too familiar. There are many everyday factors that contribute to stress levels. Everyday things like work, raising children, paying the bills, and running errands are stressors that people tend to get wound up about. There are also much bigger pressures in life that people don’t have to deal with on a daily basis, things like divorce, marriage, getting fired, and death of a loved one. To deal with stress, you must first identify your own sources of anxiety. People can create their own stress by putting things off to the very last minute or not dealing with things correctly and efficiently. To identify your own sources of stress you must examine your life and habits. Many times people find things to help them deal with life that is worse than the actual stress. Numerous people smoke, drink, do drugs, and over or under eating. Many people also turn to medications. This stress management article, lists many other ways of dealing with it that are bad for you. But there are also good ways to deal with stress. A lot of people take bubble baths, read a book or have a nice, invigorating work out. In the article â€Å"How to Reduce, Prevent, and Cope with Stress† there are six strategies that help dealing with stress. The first tip is to avoid unnecessary stress. This advises you to avoid people and situations that may elevate your anxiety level. Strategy 2 Alter the Situation: This one I feel is an important one. It encourages you to deal with your feelings and to communicate effectively. Also, be willing to compromise when you do state your feelings. We will write a custom essay sample on Stress specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Stress specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Stress specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This strategy also advises that you manage your time more effectively to avoid being anxious over deadlines and other looming priorities. Strategy 3: Instead of getting upset about things try to look at them form a more positive stand point. Also evaluate how important what you’re worrying about is. If it isn’t that important then why stress? Another good point this article makes is, don’t set yourself up for failure. This means don’t set your standards too high for yourself. Lastly learn to appreciate your life and positive things around you. Strategy 4: Learn to see things as a learning experience and be more positive about it. Talking about it also helps whether it is a professional or a good friend. Accept the fact that things aren’t always going to go your way and deal with it. Strategy 5: My favorite is take time to relax and have fun taking care of and pampering your self is a great way to relieve stress and avoid it. There are thousands of ways to relax and just enjoy life Strategy 6: Exercise is important to preventing stress as is eating healthier. This article recommends staying away from caffeine, alcohol, tobacco, and sugar. Sleep is also very important to dealing with stress everyone gets cranky when they haven’t had enough sleep. Following this advice will lead to a more productive and less stressful life. http://helpguide. org/mental/stress_management_relief_coping. htm Melinda Smith, M. A. , Ellen Jaffe-Gill, M. A. , and Robert Segal, M. A contributed to this article. Last modified on: December 2008.

Using Technology To Deliver Career Development Services Article

Using Technology To Deliver Career Development Services Article Using Technology To Deliver Career Development Services – Article Example Using Technology to Deliver Career Development Services Task Career service experts are largely involved in decisions making in issues relating to learning. The advancement of technology has made it possible for the student’s online learning, especially to students who are working. Their learning process is simplified and they are able to do work within given time limits. Over the recent years, technology has changed gradually with time and needs. It has become a requirement in many schools especially in the developed countries like the United States, with some having a requirement that students complete an online course before graduating from high school. Technology can be either asynchronous or synchronous. Asynchronous technology is one that allows individuals to communicate over a different time and different place method for example emails, discussion boards, videos, audio or video recordings and websites whereby people post things on blogs and discussion boards. This has helped in student’s relation. Synchronous technology In turn allows people to communicate in the real time. For example text chats and virtual learning environments. Telephone conversations are also part of this and are applied when an individual cannot reach the physical location. In virtual learning rooms, students are able to communicate online or even listen to lectures online. Universities have developed online career services that help students make decisions at a wider scope and take their time with making of decisions. This is governed by the idea that most of the employers use online services to advertise jobs and communicate with potential students. Some employers have considered the use of internet and social networks to assess students (Venable, 2010). The costs of implementing technology can be great, the implementers can consider limiting the amount of information they display online. The information provided online by students should be confidential and nobody else should access it. Strategic planning should be included in practice in which outsourcing should be part of it. The provision of online services should be properly coordinated so that all the needs of the students are met. Technology helps provide more services in short a period that has been of help in the provision of online career services.ReferenceVenable, M. (2010). â€Å"Using Technology to Deliver Career Development Services: Supporting Todays Students in Higher Education†. The Career Development Quarterly, Volume 59.

16 Sweet Quotes About First Love

16 Sweet Quotes About First Love The first brush of love is a delicious feeling. You feel fresh energy surging in your body, and you become constantly aware of your own appearance, attitude, and behavior. The effect of new love may last for the courtship period, where both partners put their best foot forward. You enjoy the romantic overtures, the subtle body language, and the anticipation of passionate love. You could fall in love many times during the course of a lifetime, but the first rush of love always holds a special place in our hearts. The novelty of the feeling, like the first drops of dew on an untouched leaf, makes it special and unforgettable. These first love quotes develop on the theme of this treasured rush called first love. George Bernard Shaw First love is a little foolish and a lot of curiosity. Branislav Nusic First love is dangerous only when it is also the last. Rosemary Rogers First romance, first love, is something so special to all of us, both emotionally and physically, that it touches our lives and enriches them forever. Benjamin Disraeli The magic of first love is our ignorance that it can never end. Thomas Moore No, theres nothing half so sweet in life as loves young dream. Alfred Lord Tennyson In the spring a livelier iris changes on the burnished dove;In the spring a young mans fancy lightly turns to thoughts of love. Leo Buscaglia Love is always bestowed as a gift - freely, willingly, and without expectation... We dont love to be loved; we love to love. Blaise Pascal We conceal it from ourselves in vain: we must always love something. In those matters seemingly removed from love, the feeling is secretly to be found, and man cannot possibly live for a moment without it. Nietzsche Love is the state in which man sees things; most widely different from what they are. William Shakespeare As sweet and musicalAs bright Apollos lute, strung with his hair;And when Love speaks, the voice of all the godsMakes heaven drowsy with the harmony. Lady Murasaki The memories of long love gather like drifting snow, poignant as the mandarin ducks who float side by side in sleep. Leo Buscaglia The heart is the place where we live our passions. It is frail and easily broken, but wonderfully resilient. There is no point in trying to deceive the heart. It depends upon our honesty for its survival. Richard Garnett Sweet are the words of love, sweeter his thoughts:Sweetest of all what love nor says nor thinks. Bayard Taylor The loving are the daring. Francois Mauriac No love, no friendship, can cross the path of our destiny without leaving some mark on it forever. Alexander Smith ï » ¿Love is but the discovery of ourselves in others, and the delight in the recognition. Rekindle the Romance in Your Relationship First love is not just for first-time lovers. You can even feel the magic with your spouse. Some  couples  have claimed that every time they stay apart for a while, their reunion is as if they just met on a first date. Some  married couples  renew their  marriage  vows to rekindle the old flame. Have you felt the same way about your partner? If you havent, you need to rekindle the  romance and walk down memory lane. Visit romantic cities like Paris or Rome, and  fall in love  in the presence of the gods of love.

Econ assignment 2 Example | Topics and Well Written Essays - 250 words

Econ 2 - Assignment Example Sweden has comparative advantage in Volvos while Norway has a comparative advantage in fish. The free trade relative price is different from the autarkic relative price and thus both countries gain. Both countries specialize in their comparative goods and thus they gain. The minimum expenditure that is needed to attain the autarkic level of utility at autarkic prices is lower than the minimum expenditure required in achieving the free trade level of utility at autarkic prices. The external economies of scale are important in production of semiconductors and the industries are concentrated in certain locations. Thus if a semiconductor industry is established in a certain location, the export of semiconductors by the country will not be due to comparative advantage but the economies of scale. It is true, and Scotch only comes from Scotland since it requires skilled distillers who are mostly found in the region. The region also features favorable climatic and soil conditions for the grains used in the production of scotch. The production subsidy creates an imaginary shift of the supply curve to the right since producers are willing to supply larger quantities at every price due to the subsidy. The rightward shift crosses the $10 line at the quantity, 170 and producers gain in the area, which is given by (120x5) + (50x5/2)= 725, the government will lose an amount = (170x5) = 850 and the social benefit = (10x50) = 500 Goldberg, Linda S., Michael W. Klein, Jay C. Shambaugh, and Paul R. Krugman. Study guide to accompany International economics, theory and policy, sixth edition, Paul R. Krugman, Maurice Obstfeld. Boston, Mass.: Addison Wesley, 2003. Web. 8 July 2014