Personal Opinion on the Palsgraf Case Essay Example | Topics and Well Written Essays - 750 words

Personal Opinion on the Palsgraf Case - Essay Example Therefore, Palsgraf brought forward a personal injury complaint against the Long Island Rail road that made an appeal to courts judgment that was in favour of the plaintiff. The ruling was avowed on the appeal, and the defendant appealed (Farlex, 2013). Therefore, to my opinion, the railroad guards were wrong in relation to the individual carrying the parcel but not in regards to Palsgraf who was standing at a far distance. Additionally, no one was aware that the packages had fireworks and that they could cause harm if they were to be dropped. No one could also have thought that Palsgraf who was standing at a far zone was out of danger and that he could be harmed. On the other hand, an issue of negligence was also mentioned by Palsgraf as he tried to sue the guards involved in the incidence (4LawSchool, 2001). Personally, to spot the act of negligence, there should be a discovery that an obligation was first owed and contravened and that the damage could have been shunned in the case where the defendant was following that particular duty. The course of the peril or rather the risk associated with the danger is the one which a rational person would have foreseen. On the other hand, even though the guard had taken the package and thrown it intentionally, it would have not caused a threat on Palsgraf safety looking at it from the appearance of the circumstance to a rational person. The liability of the Long Island Railroad towards an inadvertent action would have not been greater than it was especially on the case where the act was deliberate. There is tendacy to argue that each and every individual owes to the world a duty of abstaining from the actions that may threaten the wellbeing of other people in an unreasonable manner. In the attempt to determine the approximate cause of the incidence, the court must have asked whether there was a natural or an incessant series between the effect and the cause. The court had the same pressure of not to argue whether the a ct was reasonably expected to cause injury to any individual (Manz, 2005). Additionally, the court was expected to consider the fact that the greater the distance existing between the cause and effect in both space and time, the greater the probability that the other grounds intervene to cause an effect to the outcome. In this case there was no kind of remoteness in terms of time and space and therefore injury was meant to take place in some form. It is also to my view that the issue of proximate cause is just a practical politics, which is not founded on judgment. Proximate cause implies that due to expediency of the public strategy regarding to an uneven sense of impartiality, the law subjectively declines to hunt for a series of happenings beyond a given level (Lawnix, 2008). The natural and the foreseeable outcomes of the negligent deeds influence the determination of deciding whether a given act can be termed as a proximate cause of the damages. It is paramount to adopt the pri nciple that states that negligent behaviour that ends up in injury results into being a liability in the case where the actor had the chance to reasonably foresee that the behaviour could result to injury. In the Cardozo opinion, the court decided that the defendant’s guards could not have predicted the likelihood of the injury on Palsgraf and thus no duty to him was breached either. The obligation to practice care is owed to everyone and thus the acts of carelessness will definitely put the actor to accountability to each and every individual who is approximately injured by the incidence. Whether the harm is

A new life Bully Essay Example for Free

A new life Bully Essay A new life. An new school. A new bully. Thats what Darrell Mercer faces when he and his mother move from Philadelphia to California. After spending months living in fear, Darrell is faced with a big decision: He can keep running from this bully, or find a way to fight back. AuthorBorn in Philadelphia, Paul Langan spent his early childhood in the city before moving with his single mother to southern New Jersey. There he attended public school and worked a variety of jobs—including salesperson at a shoe store, attendant at a horse ranch, landscaper at a mental hospital, and a night-shift stockperson in a warehouse store near Atlantic City. â€Å"Each job,† he says today, â€Å"could be the topic of several juicy novels.† STORYThe story was about a boy name darell Mercer he live in Philadelphia, he had a friend named Mark which fought all of his fights because Darrell was a small and skinny punk. But then his mom found a better job in California and when they moved Darrel was scared of school because he had no friends. So he thought people will bully him and then he went to the supermarket and he saw a girl that was going to the same school as him which was Bluford high school. So then they talk and they where both freshmen’s.Then Darrel went to his first day of school and there was a boy who started bulling him and his name was Tyran .Darrel was scared of him and then he started paying him $10 every Friday. Then the same girl that he met at the supermarket he found out she liked him but Tyray the one that was bulling him he liked her so he was scared to ask her out. Darrel even tried out for the wrestling team and he made it and he had got good at it but he lost the first match by two points and the second he won eight- two .But he went to a dance which she went but Tyray went to and Darrel danced with the her and her name is Amberlynn and then Tyray came and humiliated Darrel and then Darrel went home. Then it was Christmas brake and for new years Darrel said he did not want to be scared of Tyray and will not pay him again. So then he went to school it was a Friday and he did not go to the supermarket to pay Tyray but he went straight to school. So then Tyray went and he asked him were was his money but the teacher came in and Tyray was scared. So then at lunch Tyray and Darrel started fighting and Darrel toke him down using the tricks he learned in wrestling and Tyray was crying that he broke his wrist and they were both sent to the principals office and Darrel told the principal what happened since the begging of the school year and Tyray got suspended but not Darrel he got out with a warning.

Upton Sinclairs The Jungle - The Lie of the American Dream :: The Jungle Sinclair

The Jungle - The Lie of the American Dream In The Jungle, Sinclair deeply understands his subjects and can make the plots real for the reader. Even in a small section of the book, Sinclair makes me feel, imagine and contemplate his words. Chapters 18 through 23, were chapters that Sinclair took time and effort to write and make it to perfection. In my own perspective, I think he achieved this accomplishment and made these chapters a realistic event. The main theme of these 6 chapters is "The lie of the American Dream". Jurgis thought by coming here to the United States, he would find everything easy, but everything turned against his wishes. In chapter 18, he's out of jail, free, only to find someone else in his home. He realized that his family had lost their home because of lack of money, and because he wasn't there when they needed him the most. Later finding them and finding his wife giving birth with complications and smelling death around him. Is a very shocking and yet horrifying idea. With only a dollar twenty-five, Madame Haupt helped Ona give birth, but failed to give them their life. With that dollar twenty-five, Ona lost her life and left Jurgis alone forever. That same day little Kotrina earned three dollars, Jurgis took it and got drunk. This American lie struck him hard, the least he can do was to get drunk and forget about life for a while. However, life was still ahead of him. He went back to the fertilizer, but found no job there. He owed so much money, the least he could do was to get a job. He tried many places until his friend found him a job in a big factory. There he worked and worked, but lost it because the factories closed down and there was no work until further notice. Probably Jurgis thought "America lies to me once again", and has to deal with it. Thus, Jurgis did not stay with his arms crossed; he went out again to look for more work. He begged, he slept in the streets, he tried everything, but finally he got another job in a mill and worked there. It seemed that life was getting easier but it got worse. One day, Jurgis got home, and found out that his son, his little boy Antanas, had died. This was a nightmare for Jurgis.

Business Report Essay

Business opportunities in NSW are impacted by internal and external factors. Internal and external factors influence the business opportunities as they determine the success and failure of opportunities in the business environment. External influences are factors which mainly influence the environment outside the business and therefore they determine what the management staff inside the business must do to adjust with the changes in the external environment. External influences include factors such as; economic, financial, geographic, social, legal, political, institutional, technological, competitive situation and markets. Internal influences are factors affecting the business from within i. e. internally. Internal influences include factors such as; product, location, management, resource management and business culture. The following business report is commissioned to examine the influence of external and internal factors of business opportunities in NSW. The economic influence includes factors which relate to changes in the wider economy i. e. booms and recessions in the economy. The benefit of a growing economy allows opportunities for a business to increase profit, so businesses are able to experience rising living standards. ‘Booms’ and ‘upswings’ benefit business opportunities as they are periods where the economy is going through a positive phase where businesses have the opportunity to increase their positive total revenue. Consequently, this will lead to a rise in employment, consumer spending and wages. On the other hand, â€Å"Busts’ and ‘downswings’ are periods where businesses are impacted negatively. An example of a business which suffered from the negative factors of the economic cycle was Harvey Norman. Sydney Morning Herald (SMH) reported Harvey Norman experienced a ‘downswing’ period as profits decreased from $128. 95 million to $81. 9 million and total sales had a decline of 7. 3% due to lack of consumer spending. Financial influences involve ‘deregulation’ which is the removal of government regulations from the industry in hope of improving competition. The improvement of competition allows businesses the opportunity to improve efficiency and productivity of their employers and aim to achieve their required goal. Woolworths and Coles have recently removed regulations relating to supplier payments in order to lower costs and open up opportunities to expand their business and increase profit. Geographical influences such as location will determine the growth and development of a specific business. Geographical influences impact business opportunities as it provides challenges to increase profits, sales and expansion of business. An example of expansion of business is IKEA who have expanded their business to Melbourne, Australia because of economic growth in the Australian economy. Due to dramatic increase in consumer spending, IKEA’s profit increased rapidly and therefore they were able to purchase an 80, 000 metre square warehouse. Geographical influence impacts on business opportunities as it increases employment, sales and expansion of business as seen by the actions of IKEA. Social influences provide opportunities for businesses to change or develop to meet consumer demands. Social influences such as changes in consumer tastes and preferences significantly impacts on business productivity and opportunities. Failure for a business to satisfy consumer’s wants can be detrimental to a business and therefore can lead to a decrease in profits and sales or even cessation if they fail to meet consumer demands. An example of social influence on a business is the impact of the style of clothing of AussieBum. AussieBum manufactures and sells their products via the internet and are successful as their material and style of the underwear and beach clothing is famous among society. The business is successful as the material they produce is unique. Additionally, the location of the manufacturing is based in Australia further satisfying the taste and preferences on Australian consumers. Social influences for this business includes its consumers demanding Australian manufacturers to maintain uniqueness and reflect the Australian image; and consumers demanding products to be purchased over the internet. In this case, AussieBum successfully responds to social influences by having the correct production process of manufacturing their commodities and satisfying consumer demand and preferences. Legal influences impacts on business opportunities as it sets out regulations and laws that impacts business operations. Legal influences sets out guidelines that prevents businesses from discriminating or financial rorting. Additionally, legal influences such as laws and contracts can impact businesses as they are forced to buy from specific and this affects their total revenue. An example of legal influence on a business is the investigation of Coles. A recent article published by Sydney Morning Herald states that Coles is undergoing an investigation on discrimination between suppliers based on their private label brands. This breaches statutes which include anti – discrimination laws. Legal investigation is costly and affects consumer buying and spending at this business. Hence, it is crucial for businesses to abide by legislations to take advantage of the opportunities and maintain consumer satisfaction. Political influences impact businesses as government policies can lead to business uncertainty or business confidence. Political influences impact businesses as they implement policies which can change the structure of businesses. An example of political influences on a business is the impact the carbon tax has on BHP Billiton, a company in the mining industry. The carbon tax affects the company as BHP Billiton is now in charge of paying taxes which affect the company’s total revenue as there is an increase in costs. The carbon tax affects business opportunities in BHP Billiton as they are unable to hire new efficient and productive employees due to increase in their costs. Business opportunities in NSW can also be affected by taxation that can increase business costs and therefore restrict the businesses ability to expand or increase their profit or sales. Additionally, the exchange rate can affect the volume of import and exports from global markets hence impact of the price of products. Institutional influences refer to three bodies (Federal, State, and Local) which all have factors which impact business opportunities in NSW. The regulations of institutional influences are the safety and protection of employers in the business, the compulsory minimum wage, payment of taxes, approving new development and simple business codes of conduct and abiding by the legal business laws. These factors impact business opportunities as businesses must abide by these regulations in order to continue running and the breaching of the regulations can result in penalties which may affect the business financially. A recent investigation involving Coles breaching these regulations as they demanded additional payments from their suppliers led to a decrease in profits and loss of other suppliers. These factors affected Coles as their supply of specific products is decreasing yet they have such high demand but in result aren’t able to satisfy consumers wants. Business opportunities are impacted by the institutional influences as businesses are forced to run in a certain way as it can affect their financial status as well as their reputation if they fail to do so. Technology is improving at a rapid pace and allowing businesses to produce more efficiently. Technological influences impact vehicle manufacturing businesses such as Holden. Holden’s vehicles are produced rapidly because of innovative technology. The new Holden Barina features Apple’s Siri voice command providing more features and improving the product. Additionally, technological influence can impact businesses negatively. For example, technological advancements often replace employees and this decreases the opportunity of hiring new employment contributing to unemployment. Nonetheless, technological influences provide opportunities for businesses to produce products more efficiently and in turn increase their total revenue. Competition is advantageous to both consumers and businesses as it provides opportunities for improvement and demand for consumer satisfaction. A competitive situation often influences businesses to lower prices of its products to gain consumer satisfaction. For example, Woolworths and Coles promote lower prices to compete with one another. This provides consumers with wider range of choice and preferences. More so, they promote consumer points for purchasing goods and services at their store to remain competitive. Also, Jetstar has a policy which states they will provide a 10% discount on their service if their competitive airlines (i. e. Virgin Australia and Tiger Airways) offer a cheaper price for their service.In recent times financial/capital, labour and consumers have significantly changed. Financial/capital markets have seen international financial/capital flows become more flexible and easily accessible due to globalisation. Therefore, markets are more integrated. ASX is an example of these changes as the business has now made it more easily accessible for consumers to purchase and sell shares globally over the internet. Financial/capital markets influence business opportunities as businesses in NSW are linked globally are able to communicate and operate more efficiently. However, negative economic influence can impact on domestic markets in NSW which can impede on business operations.

Accounting Test 2

Exam Chapters 3,4,7 Student: 1. Which of the following is the correct formula to compute the predetermined overhead rate? A. Estimated total units in the allocation base divided by estimated total manufacturing overhead costs. B. Estimated total manufacturing overhead costs divided by estimated total units in the allocation base. C. Actual total manufacturing overhead costs divided by estimated total units in the allocation base. D.Estimated total manufacturing overhead costs divided by actual total units in the allocation base.2. Which of the following would probably be the least appropriate allocation base for allocating overhead in a highly automated manufacturer of specialty valves? A. Machine-hours B. Power consumption C. Direct labor-hours D. Machine setups3. Which terms will make the following statement true? When manufacturing overhead is overapplied, the Manufacturing Overhead account has a __________ balance and applied manufacturing overhead is greater than __________ manufacturing overhead.A. debit, actual B. credit, actual C. debit, estimated D. credit, estimated4. Daguio Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $224,580. At the end of the year, actual direct labor-hours for the year were 18,200 hours, manufacturing overhead for the year was underapplied by $12,100, and the actual manufacturing overhead was $219,580. The predetermined overhead rate for the year must have been closest to: A. $11. 40 per machine-hour B. $12. 34 per machine-hourC. $12. 06 per machine-hour D. $10. 53 per machine-hour5. Crinks Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 11,200 hours and the total estimated manufacturing overhead was $259,840. At the end of the year, actual direct labor-hours for the year were 10,800 hours and the actual manufacturing overhead for the year was $254,840. Overhead at the end of the year was: A. $4,280 overapplied B. $9,280 overapplied C. $9,280 underapplied D. $4,280 underapplied6.Washtenaw Corporation uses a job-order costing system. The following data are for last year: Washtenaw applies overhead using a predetermined rate based on direct labor-hours. What predetermined overhead rate was used last year? A. $3. 55 per direct labor-hour B. $3. 25 per direct labor-hour C. $3. 08 per direct labor-hour D. $3. 36 per direct labor-hour7. A company should use process costing, rather than job order costing, if: A. production is only partially completed during the accounting period. B. the product is manufactured in batches only as orders are received.C. the product is composed of mass-produced homogeneous units. D. the product goes through several steps of production.8. Which of the following characteristics applies to process costing, but does not apply to job order costing? A. The need for averaging. B. The use of equivalent units of production. C. S eparate, identifiable jobs. D. The use of predetermined overhead rates.9. The cost of beginning inventory under the weighted-average method is: A. added in with current period costs in determining costs per equivalent unit for a given period. B. gnored in determining the costs per equivalent unit for a given period. C. considered separately from costs incurred during the current period. D. subtracted from current period costs in determining costs per equivalent unit for a given period.10. The Nichols Company uses the weighted-average method in its process costing system. The company recorded 29,500 equivalent units for conversion costs for November in a particular department. There were 6,000 units in the ending work in process inventory on November 30, 75% complete with respect to conversion costs.The November 1 work in process inventory consisted of 8,000 units, 50% complete with respect to conversion costs. A total of 25,000 units were completed and transferred out of the departm ent during the month. The number of units started during November in the department was: A. 24,500 units B. 23,000 units C. 27,000 units D. 21,000 units11. Diston Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 18,000 units in its beginning work in process inventory that were 30% complete with respect to conversion costs.The conversion cost in this beginning work in process inventory was $44,820. An additional 90,000 units were started into production during the month. There were 21,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $677,970 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places. ) A. $8. 112 B. $8. 300 C. $7. 533 D. $6. 10812.Sanchez Corporation uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March. The Fitting Department's cost per equivalent unit for conversion cost for March was $8. 66. How much conversion cost was assigned to the units transferred out of the Fitting Department during March? A. $480,630 B. $450,320 C. $444,258 D. $510,94013. Designing a new product is an example of (an): A. Unit-level activity. B. Batch-level activity. C. Product-level activity. D. Organization-sustaining activity.14. McCaskey Corporation uses an activity-based costing system with the following three activity cost pools: The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: The distribution of resource consumption across activity cost pools is given below: The activity rate for the Fabrication activity cost pool is closest to: A. $1. 65 per machine-hour B. $4. 00 per machine-hour C. $0. 0 per machine-hour D. $2. 40 per machine-hour15. Christiansen Corporation uses an activity-based costing system with the following three activity cost pools: The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: The distribution of resource consumption across activity cost pools is given below: The activity rate for the Order Processing activity cost pool is closest to: A. $676 per order B. $780 per order C. $560 per order D. $312 per order16.Bossie Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system: How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? A. $196,33 3 B. $209,000 C. $310,000 D. $155,00017. Spendlove Corporation has provided the following data from its activity-based costing system: The company makes 430 units of product S78N a year, requiring a total of 1,120 machine-hours, 40 orders, and 30 inspection-hours per year.The product's direct materials cost is $49. 81 per unit and its direct labor cost is $12. 34 per unit. The product sells for $129. 90 per unit. According to the activity-based costing system, the product margin for product S78N is: A. $4,116. 50 B. $29,132. 50 C. $6,180. 50 D. $5,161. 3018. Wecker Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Data concerning two products appear below: How much overhead cost would be assigned to Product V09X using the activity-based costing system? A. 157. 87 B. $91,722. 47 C. $10,385. 22 D. $5,485. 5019. The balance in the Work in Process account equals: A. the balance in the Finished Goods inventory account. B. the balance in the Cost of Goods Sold account. C. the balances on the job cost sheets of uncompleted jobs. D. the balance in the Manufacturing Overhead account.20. Overapplied manufacturing overhead occurs when: A. applied overhead exceeds actual overhead. B. applied overhead exceeds estimated overhead. C. actual overhead exceeds estimated overhead. D. budgeted overhead exceeds actual overhead.