...AGLC Deakin University guide to referencing Before using this referencing guide you should always consult your unit guide to determine the required style. If you are still unsure, please check with your unit chair, lecturer or tutor. This resource is based on the Australian Guide to Legal Citation (AGLC). For further details and examples of citations refer to: Australian Guide to Legal Citation (Melbourne University Law Review Association Inc, 3rd ed, 2010). deakin.edu.au/referencing deakin.edu.au/referencing Last updated 28 April 2014 Table of Contents General principles ...........................................................................................................................3 Footnotes ........................................................................................................................................... 3 Quotation style .................................................................................................................................. 4 Bibliography ....................................................................................................................................... 4 Repeat citations ................................................................................................................................. 6 Square and round brackets in citations ............................................................................................. 7 Group author ...................................
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...OSCOLA Oxford Standard for the Citation of Legal Authorities Fourth Edition Faculty of Law, University of Oxford www.law.ox.ac.uk/oscola Contents Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 1 General notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1 .1 Citations and footnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1 .1 .1 1 .1 .2 1 .1 .3 1 .1 .4 Citing cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Citing legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 Citing secondary sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 Order of sources in footnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 1 .2 Subsequent citations, cross-references and Latin ‘gadgets’ . . . . . . . . . . . . .5 1 .2 .1 Subsequent citations . . . . . . . . . . . . . . . . . . . . . . ....
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...Legal advice for Mr John Smith 5th of December 2012 Dear Mr Smith, Thank you for your phone call last week requesting a legal advice. In this letter, I will provide you with my legal opinion concerning the facts you gave to me so you can make a qualified decision regarding the charges you face. First I will restate the facts, as I know them, to confirm their accuracy. Next, I will give you my opinion on whether a conviction for insider dealing is a potentiality. In your phone call you said, that you have received a call from City of London Police who wanted you to come in for an interview under caution due to evidence stating that you have been insider dealing. Regarding the facts of the case you explain, that you work for Stevens Management buying and selling orders and your wife works in the financial department in Transeit, a company which has been taken over by Microsoft. Before the offer from Microsoft became public the shares in Transeit shot up in value. According to the claim from the police exactly three days before the offer became public you excluded a sale of 500 Transeit shares. What makes your situation problematic is the fact that you had access to confidential information about the offer before it was made public due to your wife’s work. Whether you excluded the shares in your own name or in the name of the company your work for may also be relevant to the case. Due to the facts you have presented me it seem that the police have a strong case against you....
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...Criminal law 1 IN T R O D U C TI O N This chapter explains the two main sources of criminal law in the UK: legislation, that is, Acts of Parliament (or statutes), and case law. It will give you an overview of the process by which Acts of Parliament come into existence as well as introducing you to European Union legislation and the European Convention on Human Rights, both of which have an influence on the law in the UK. You will also gain an understanding of the criminal courts in which cases are heard and the systems of law reporting which allow access to the judgments of those courts. As well as exploring the sources of law, this chapter will show you how to find legislation and case law using a variety of online resources. Finally, the chapter will give a brief introduction to finding the criminal law of overseas jurisdictions. An understanding of the criminal law is important to the study of criminology as it is the criminal law that defines certain forms of conduct as criminal. This criminal law can be contained in both statute law and case law, so it is essential that you understand the origins of both and the ways in which they interrelate. You should see that the criminal law is constantly changing and evolving in response to social, political, and technological influences which manifest themselves in new statutes or judicial interpretation of existing law. If you are studying criminology as an option on a law degree, then the content of this chapter should already...
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...Part A (The report) Part B (The memorandum) Student Name Western Governors University Part A (The report) Determining what type of business venture to either start or invest in can be challenging. Over the next several pages we will evaluate the various types of business organizations and at the end of this report; you should have an initial or better understanding of the different types of business forms. Sole Proprietorship: The word proprietorship can sound intimidating. It is important to remember that most things are simplified with knowledge. If your business is a sole proprietorship then you as an individual are the owner and operator of that business. This means the sole proprietor handles everything from setting up the business, which does not require an attorney to establish the business and you only have to report the name of your business if you choose to operate under a name other than your own. Then you need to register your business with the government. • Liability: All liability resides with the owner of the company and even their personal property could be implicated in a situation where the company fails due to poor market conditions, business strategy or if someone is injured as the result of company products or other. The person that owns the business is liable for all aspects of the business and could be drawn into legal actions based on outcomes of liability situations. • Income Taxes: The sole proprietor also reports all earnings...
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...INTRODUCTION It is essential for every business association to understand and have knowledge of all law and regulation of business before starting new business. If any organization does not meet the requirement or fails to fulfill the essentials of business law than, it becomes difficult for them to proceed in a successful manner (Aurther, 2013). The proper knowledge of business law would help the business to properly operate the business operations without having hindrance of ignorance. In this present report, there is discussion about the importance of business law and focus has been given on branches of businesses (Reed, 2008). Concept of Business Law In broad sense, business law is considered as a law, which regulates all the business activities, or which apply to business entities, for instance, partnership and corporations. It can be also understand as a set of rules for the business organizations whose violation is subject to various penalties or punishments (Lasprogata and Cotton, 2006). Importance of Business Law There is huge importance of business law in establishing business or to run business successfully. There is discussion about some important laws and accordance with its importance in business entity or in business organizations. Some of them are discuss below: Business structure law: It is observed that there are different laws for different businesses. In other words, Information technology based company contains different laws and regulations and banking sector...
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...Paper: Legal Forms Of Business with Supporting Scenarios Chanel Moore-Bass Law/531 Business Law March 19, 2012 Carmina Perez-Fowler, UOPX Faculty Online Week Two: Individual Paper: Legal Forms Of Business with Supporting Scenarios There are seven major forms of business: sole proprietorship (sole trader), partnership, limited liability partnership (LLP), and limited liability company (LLC), subsidiary or subchapter corporation (S), franchise, and corporate/company (C- traditional). The various forms of businesses are established and recognized by state laws. To determine the type of business form to use, it is important to know the differences, advantages, and disadvantages. Sole trader/proprietor is the clearest and simplest form of business to establish. It is just one owner, debt/tax liabilities fall on the owner, the income (profits/losses) reports on personal tax return. Examples of sole proprietorship are franchise, self employment, and independent contractor. Advantages are total autonomy of the business, no legal procedure to setup, no set hours/wages, and no shareholders. Disadvantages are if owner dies the business dissolves, full responsibility of tax/debt liabilities, difficulty obtaining long-term financing, and personal liability if sued. General partnership is more than one owner, involving verbal or oral agreement but not filing paperwork to create a specific entity, such as a corporation or LLC, either partner can bind the business to a contract, sharing...
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...to start or invest in a business endeavor and what kind of business endeavor to choose can be challenging. Through this report the numerous types of business organizations will be assessed. By the end of the report you should have a greater comprehension of the different choices available. * Sole Proprietorship: To start off it is essential to have a clear understanding of what sole proprietorship means. As the sole proprietor you are the owner and the operator of that business. In more detail, the sole proprietor manages everything including setting up the business. An attorney is only needed if the sole proprietor plans to report the name of the business under a name other than their own. In that instance they would need to register the business with the government. * Liability: A full understanding of all liability and where it falls is very important. All liability falls on the owner on the company. This means that not only all of the company’s assets but also the owner’s personal belongings possibly will be occupied in any scenario where the company fails. More specifically, in the event that the company flops because of unfortunate market settings, poor business policy or if there is an injury suffered implicated by company products. The liability falls on the owner of the company including all characteristics of the business and can be brought into any legal actions. * Income Taxes: As a sole proprietor the owner will need to report all incomes and damages...
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...The following report will provide comparisons, advantages, and disadvantages of the 6 different forms of business organizations: sole proprietorship, general partnership, limited partnership, C- Corporation, S- Corporation, and Limited Liability Company. Sole Proprietorship A sole proprietorship is a type of business entity which legally has no separate existence from its owner. Hence, the limitations of liability enjoyed by a corporation and limited liability partnerships do not apply to sole proprietors. The person who sets up the company has sole responsibility for the company's debts. It is a "sole" proprietorship in the sense that the owner has no partners. A sole proprietorship essentially refers to a natural person (individual) doing business in his or her own name and in which there is only one owner. ( Wikepedia 2008) * Liability- Because there is only one owner all the liability is on the sole owner. * Income Taxes – A sole proprietorship is not a corporation; it does not pay corporate taxes, but rather the person who organized the business pays personal income taxes on the profits made, making accounting much simpler. (Wikipedia 2008) * Longevity or continuity of the organization: The sole proprietorship remains in existence for as long as the owner is willing or able to stay in business. When the owner dies, the sole proprietorship no longer exists. The assets and liabilities of the business become part of the owner's estate. A sole proprietor can freely...
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...Comprehensive Statement Analysis Business organizations come in different forms, and although they all have financial gains and losses, not all have the same rules and regulations that need to be complied with when preparing financial statements. The Advantages and Disadvantages of the Different Forms of Business Organization Sole proprietorship is a business organization that is owned by one individual. The advantages to a sole proprietorship is that all profits go to the business-owner and that the owner has full control of the business (Kimmel, Weygandt, & Kieso, 2011). There are also some disadvantages in a sole proprietorship-such as the owner is personally liable for all debts and obligations of the business. Another disadvantage is that the business and the owner are not separate beings (Cheeseman, 2013). A business organization that is owned by two or more individuals is a partnership. The advantages to a having a business partnership are that there is more capital put into the business and that the obligations and debts are shared among each partner. Individuals who are part of a partnership can also deduct their losses through their personal income tax. There are a few disadvantages to being part of a partnership are that all profits are shared and that all decisions need to be made by each partner (Cheeseman, 2013). A C Corporation is any corporation that is taxed separately from its owners. Corporations are a “separate legal entity (or legal person) for most...
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...Small-Business Idea Vanessa Singleton ACC/561 May 20, 2013 Aaron Strenkoski Small-Business Idea Due to the government releasing funds to establish small businesses, my vision of owning a spa becomes a reality. Starting a new business is challenging, a potential business owner should develop a well thought out business plan to set their venture into action. As a business owner, I have to take into consideration which of the four forms of business organizations best suit my services. I must consider the legalities, taxes, and accounting implications associated with my type of business organization. This paper will explain the advantages and disadvantages of the four business forms, the legalities, taxes, and accounting principles associated with each form, and the type of business form that suits the services provided by my business. Sole Proprietorship Sole proprietorship is the most common and simplest form of business. It is a business of one, where the individual represents the business legally and fully (Zahorsky, 2013). Setting up a sole proprietorship does not require registration of the business however, if you are planning to use another name or business name to operate your company, state laws will require a trade name registration or filing of your company name. The advantages of a sole proprietorship include: • Quicker tax preparation - As a sole proprietor, filing taxes is easier than a corporation. Simply file an individual income tax return (IRS...
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...have Miriam, who is a wealthy investor wanting to invest in their dream. Miriam will provide the capital with minimal participation in the business, but is wanting to profit from the business. Business Entity, Control, Taxation, Liability Since there are three individuals wanting to gain and contribute to this sports bar and restaurant the best suitable entity would be as a general partnership. A general partnership is recognized as being one in the same as its owners. Lou and Jose will be constituted as the general partnership, whereas Miriam would be known as partnership by estoppel. An estoppel is classified as one who is not permitted to deny the partnership. Control in a general partnership is based on the agreement by all partners. A general partnership only has one level of taxation, and is considered a tax-reporting entity and not a tax-paying entity. The profits that will be acquired from the sports bar and restaurant, each partner will be granted their share. Since each individual gets their amount as agreed upon, it goes into an individual account meaning that each need to report their earnings on tax forms individually. The liability that exists in a general partnership include unlimited personal liability. Each partner in a general partnership is liable for maintaining the partnership’s obligations. In the event of a law suit, joint partnership is sued as a group, and several liability individual partners are sued. There are three main rules that apply to...
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...following are some of the forms of business existing in the United States and their characteristics: a. Sole proprietorship b. General partnership c. Limited partnership d. C-corporation e. S-corporation f. Limited Liability Company This report contains an overview of some of the forms of business organizations that exist in the United States. Because of the federal system of the U.S., the many forms of business organizations are subject to the laws and regulations of the state where they operate or are registered. Both federal and state taxes are also taken into account by business owners and financial advisors in the choice of the business form (Perez, 2009). Liability, tax consequences, and legal implications are generally the most important actors business owners consider when choosing a business form. a) Sole Proprietorship The most basic of the forms of business organization is the sole proprietorship where the business is owned by a single person. There are more registered sole proprietorships in the U.S. than the other forms of business. In addition, many big businesses have started out as sole proprietorships (Jordan, 2008). Liability: The owner of a single proprietorship is not protected by limited liability, so he is not insulated from his business debts and obligations. He is personally liable to pay for the debts and obligations the business may incur. The capital of the business entity includes the cash and...
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...TASK 1 PART A SOLE PROPRIETORSHIP Sole Proprietorship is a business organization where the owner and the business are one and the same. No legal difference. A few advantages of sole proprietorship is that the individual proprietor owns and manages the business and is responsible for all business transactions. The owner is also responsible for all debts and liabilities incurred by the business. I believe the most significant disadvantage as a sole proprietorship is that fact that if sued, the owner could lose all personal assets. * Liability - Liability is unlimited, the owner is responsible for all debt and obligations. * Income Taxes – The IRS views as personal income to the owner and typically is taxed at a higher rate. * Longevity/Continuity – There is no set time frame by date as to how long the owner would like to continue business. It can be terminated for a season and reactivated at any given time. * Control – Owned and operated by one person. * Profit Retention – At the owner’s discretion if funds are spent or re-invested back into the company as long as debt and obligations are paid. * Location – Sole proprietors need to comply with licensing requirements in the state in which they‘re doing business as well as local regulations and zoning ordinances. * Convenience/Burden – A convenience of sole proprietorship is that the owner pays taxes on income from the business as part of his or her personal income tax payments. A sole proprietor...
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...Legal Forms of Business Introduction The different forms of business include sole proprietorship, partnership, limited liability company, S corporation, franchise and corporate form. However, depending on the type of business and the number of individuals involved in starting the business can determine what the best form of business to suit the organization. The advantages and the disadvantages must be weighed and thought out carefully in order to minimize risks and possible litigation issues that could arise. A sole proprietorship is the most basic business form and is frequently utilized by a single person owning or running a business on his or her own. Such business enterprises are often run from the person's home. Owners pay taxes on the business profits and this is reflected on individual tax returns (Form 1040 and Schedules C and E). In some states, the costs of a business that is being operated from an individual's home may be deducted from income taxes. However, at the same time, certain counties and states may require a sole proprietor to pay property taxes on the value of any office equipment used for the business. In addition to tax liabilities, sole proprietors are also responsible for the debts of the business (Types of Business Organizations, 2008) If an individual wanting to begin a small mobile food cart business forming a sole proprietorship may be the best alternative. The sole proprietorship business form for the individual would...
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