Thursday, January 30, 2020

Torts Of Negligence Essay Example for Free

Torts Of Negligence Essay Torts of negligence are breaches of duty that results to injury to another person to whom the duty breached is owed. Like all other torts, the requirements for this are duty, breach of duty by the defendant, causation and injury. However, this form of tort differs from intentional tort as regards the manner the duty is breached. In torts of negligence, duties are breached by negligence and not by intent. Negligence is conduct that falls below the standard of care established by law for the protection of others against unreasonable risk of harm. The standard measure of negligence is the omnipresent reasonable person standard. The assumption in this case is that a reasonable person is never negligent, thus the degree of care required is that of a reasonable person.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The creation of tort of negligence is a very important tool by which gaps in the law is filled. Often, actions require that some wrongful intent be present in the mind of the actor. However, intent is a difficult thing to prove. Moreover, there are cases where injuries arise without intent to cause them, but which necessitates compensation or correction by the person causing the injury, albeit negligently based on justice and equity. The vast coverage and minimum requirement of negligent torts give persons injured by these kinds of acts a definite remedy in law. However, important and useful as it is, the question arises as to whether the state should really punish negligence. It is easy to know why intentional acts should be punished. The deliberateness of the act shows the degree of moral corruption or perversity of the actor. However, negligent acts are just a degree higher than accident. Like accidents, simple negligence is sometimes unavoidable. Everyone is bound to be negligent once and while. The only difference is that some negligent acts are lucky enough not to result to injury. To punish each and every negligent act that results to injury is to reward those who are lucky enough for their negligent acts not to result to injury.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It becomes more problematic when a person considers liability imposed on persons other than those who committed the breach. An example of this the strict liability tort wherein a person is made liable even if he is without fault. This strict liability often exist in inherently dangerous activities or activities vested with public interest such as products liability, explosives and keeping of dangerous animals. Another is as regards persons who are made liable for the negligent acts of incapacitated persons under their care such as guardians and parents. They have not done anything to injure others and most of the things for which they are made liable happen beyond their control, but the state makes them liable for the damages caused because no one else may be made liable.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The law justifies all these through the word responsibility. Everyone has a responsibility for their actions. Everyone has a duty to avoid injuring others. This is the other side of the ethical dilemma. If the actor who committed the breach may find it unfair to find himself liable for the damage caused by a minor negligence, the party injured may also find it unfair to find himself burdened by the damage caused to him by the party who caused the breach. I believe what occurred is just a weighing down the scale of justice. It was a choice of which is more unfair. To burden the negligent party or to burden the innocent party who is damaged.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This same word, responsibility, is also used to justify strict and vicarious liability. Parents, guardians, employers and other similar persons are responsible for their wards and employees. I think this is also a balancing of the scale. Due to circumstances such as incapacity in law of inability to pay, the injured party may be again left with the burden of his own injury. Again, the law finds it less unfair to make people who are charged with responsibility and are thus deemed to be in a position of relative control, by which they can avoid damage, liable for the injuries that may result from the negligent acts.

Wednesday, January 22, 2020

The Effects of Cloning on the Actual Clone Essay -- Biology Medical Bi

The Effects of Cloning on the Actual Clone Abstract An examination of the side-effects of cloning from the actual clone?s point of view. Focusing on the female cloned sheep Dolly (1995-2001) and her development under the unusual conditions in which she was raised that resulted in a premature euthenization. Not only is the process of conception brought into consideration, but also the living conditions and interactions between Dolly and other creatures is detailed. The resulting behavioral development of the sheep is then weighed and the death of Dolly attributed to not the cloning process, but the propaganda and attention given the actual sheep. The controversy surrounding the issue and ethics of cloning, centered on the large animal side, is also addressed here. Contributing factors as to why clones are not the exact carbon copies of their ancestors, as is expected, are also listed. Technical jargon is elaborated upon. _____________________________________________________ With all the controversy over the ethics of cloning, the focus of all the articles has been on ?playing God? and how it changes the meaning of life. The train of thought has been that animal cloning will lead to human cloning, and that human cloning is unethical and maybe even dangerous if the practice becomes common. But the common civilian doesn?t stop to think about the effects of cloning on the actual clone. No, most non-scientifically oriented people simply know some of the ethical arguments for or against cloning. Such points including that tampering with natural selection is wrong, or that cloned livestock would benefit the economy. Of course, the media most commonly focuses on the bad news and then the propaganda about cloning issues surfaces. Tak... ...cloned sheep that would be consumable by humans. (NISE 19997) This study is still being continued at the Roslin Institute in Edinburgh, and now Dolly has two younger cloned siblings that are contributing to the research along these lines. From the Clone?s Perspective 5 Many other animals such as lab mice have been successfully cloned as well. However, domestic animals like dogs and cats have not been produced through the cloning process. Rats as well have so far been a failing experiment. (Pence, 2004) From the Clone?s Perspective 6 References NISE. (1997 March). Hello Dolly. Scottish Sheep Shocker. 7-28-05: http://whyfiles.org/034clone/ Pence, G. (2004) Cloning After Dolly: Who?s still afraid? Lanham Maryland: Rowman & Littlefield Publishers Inc. Roslin Institute. (1998 April). Progress AD (After Dolly). 7-28-05: http://www.roslin.ac.uk/public/cloning.html

Tuesday, January 14, 2020

Comprehensive Annual Financial Report Briefing Essay

The purpose of this brief is to educate the newly elected board members on government accounting. Because the new board members are businesspeople from the community, they need to understand why government accounting is not the same as for-profit financial accounting. The brief will compare government accounting to for-profit financial accounting, describe the basic government reporting entity, and evaluate the Management Discussion and Analysis section of the Comprehensive Annual Financial Report (CAFR) for the State of Alabama. The State of Alabama’s fiscal year ended September 30, 2011 will be used in the evaluation of the MD&A section (Office of the State Comptroller, 2011). Governmental Accounting vs. For-Profit Financial Accounting Governmental accounting is not the same as for-profit financial accounting. Therefore, it is necessary that individuals employed in government entities have a good understanding of budgeting and accounting. Governments and for-profits have different purposes, activities that generate revenues, stakeholders, financial objectives, and desire to survive. Separate accounting and financial reporting standards are necessary because users of financial reports of governments and for-profits do not have the same needs (GASB, 2012). Governments are required to be accountable for the use of resources in their operating environment, unlike for-profit businesses. Governmental resources are acquired from the guaranteed payment of taxes paid by individual taxpayers. The taxes paid have no direct relationship to the services the taxpayer received. Therefore, taxpayers assess the value received from the resources they have provided to government. As a result, governmental accounting and financial reporting standards strive to help stakeholders evaluate if public resources are properly expensed and if the capacity of services improved or worsened from the previous year (GASB, 2012). Government Reporting Entity Identifying the accounting entity is one of the most important  accounting issues. The financial reporting entity is the primary government and its component units. The primary government can be either a state, local, or special government. Component units are official separate organizations in which elected officials of the primary government are held financially accountable. A component unit and a primary government are dependent to one another. Their relationship is necessary to ensure that the reporting entity’s financial statements are not misleading or incomplete (Copley & Engstrom, 2011). State and local governments are advised to prepare a Comprehensive Annual Financial Report (CAFR). A CAFR should cover all funds and activities of the primary government and its component units. The CAFR consists of three parts: introductory, financial, and statistical. The Introductory Section of the CAFR includes the table of contents, letter of transmittal from the government’s Finance Director, list of government officials, and an organizational chart (Copley & Engstrom, 2011). The financial section includes an independent auditor’s report, management’s discussion and analysis, government-wide financial statements, fund financial statements, financial statements notes, and any other required supplementary financial information. Last, the statistical section includes additional financial, economic, and demographic information (Office of Financial Management, 2012). By combining all three sections into one comprehensive report, the CAFR reveals the state government’s financial and operating activities that define its financial condition. Management’s Discussion and Analysis In June 1999, the GASB issued a statement requiring government entities to include the Management Discussion and Analysis (MD&A) within the CAFR. The MD&A discusses issues related to government entities, such as financial performance, capital resources, and budget trends, in regard to its financial position. The MD&A gives the government an opportunity to present an overview of its financial activities. This section contains most of the basic financial statements. Auditors are responsible for reviewing the financial material to verify that the information is correct (Copley & Engstrom, 2011). The State of Alabama’s MD&A provides useful financial highlights to CAFR users and the public. At the end of September 30, 2011, Alabama’s net assets increased by $335 million and exceeded liabilities by  $24.1 billion at the end of the fiscal year. By reviewing the financial highlights, a user can gather information about the state’s six major funds that operate the government for Alabama. The General Fund and Education Trust fund were prorated by 15 and 3 percent, respectively because collection did not meet the projections outlined in the budget. Users also can access the state’s basic financial statements, which consist of government-wide financial statements, fund financial statements, and notes to the financial statements. Because the MD&A performs its analysis using financial conditions based on the balance sheet, statement of revenues, expenditures, and changes in the funds balance, the CAFR is more understandable to its users (Department of Finance: Office of the State Comptroller, 2011). Conclusion The CAFR is an annual financial statement issued by a state or local government to represent its financial position. There are noteworthy differences between for-profit and governmental accounting. Understanding these differences is fundamental when measuring management’s performance and the financial success or failure of the entity. The organization is accountable for its success or failures because of the information presented in the organization’s CFAR. Furthermore, the MD&A provides a more comprehensible outline of management’s breakdown and impacts of governmental activities on the financial situation of the organization. References Copley, P., & Engstrom, J. (2011). Essentials of accounting for governmental and not-for-profit organizations (10th ed.). New York, NY: McGraw-Hill. Department of Finance: Office of the State Comptroller. (2011). Comprehensive Annual Financial Report for the Fiscal Year ended September 30, 2011. Retrieved from http://comptroller.alabama.gov/pdfs/CAFR/CAFR.Ala.2011.pdf GASB. (2012). Why Government Accounting and Financial Reporting is – and should be- Different. Retrieved from http://www.gasb.org/white_paper_full.pdf Granof, M. H., & Wardlow, P. S. (2011). Core Concepts of Government and Not-for-Profit Accounting (2nd ed.). New York, NY: Wiley & Sons. Office of Financial Management. (2012). Comprehensive Annual Financial Report. Retrieved from http://www.ofm.wa.gov/cafr/

Monday, January 6, 2020

Dreams - 662 Words

Interview DOs | | Dress appropriately for the industry; err on the side of being conservative to show you take the interview seriously. Your personal grooming and cleanliness should be impeccable. | | Know the exact time and location of your interview; know how long it takes to get there, park, find a rest room to freshen up, etc. | | Arrive early; 10 minutes prior to the interview start time [or earlier if the event or employer instructs you to do so]. | | Treat other people you encounter with courtesy and respect. Their opinions of you might be solicited during hiring decisions. | | Offer a firm handshake, make eye contact, and have a friendly expression when you are greeted by your interviewer. | | Listen to be sure†¦show more content†¦| | | | | | | | | | After the interview, make notes right away so you dont forget critical details. | | Write a thank-you letter to your interviewer promptly. | Interview DONTs | | Dont make excuses. Take responsibility for your decis ions and your actions. | | Dont make negative comments about previous employers or professors (or others). | | Dont falsify application materials or answers to interview questions. | | Dont treat the interview casually, as if you are just shopping around or doing the interview for practice. This is an insult to the interviewer and to the organization. | | Dont give the impression that you are only interested in an organization because of its geographic location. | | Dont give the impression you are only interested in salary; dont ask about salary and benefits issues until the subject is brought up by your interviewer. | | Dont act as though you would take any job or are desperate for employment. | | Dont make the interviewer guess what type of work you are interested in; it is not the interviewers job to act as a career advisor to you. | | Dont be unprepared for typical interview questions. You may not be asked all of them in every interview, but being unprepared will not help you. | | A job search can be hard work and involve frustrations; dont exhibit frustrations or a negative attitude in an interview. | | Dont go to extremes with your posture;Show MoreRelatedDreams And Dreams : Dreams1425 Words   |  6 PagesAvery Alexander English III Mr. Tarr 26 April 2015 Dreams Throughout our dreaming experience, we feel different sensations, emotions, and thoughts interpreted through images in a person’s mind. During our unconscious process, the meanings of our inner thoughts are experienced through dreams. Some psychologists believe dreams are connected to our real emotions and others may see dreams as a specific meaning related to one’s life (Young). 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