...Law- Murder is defined as an unlawful killing of a reasonable creature in being under the King’s peace with malice aforethought, express or implied. For Helen to satisfy the AR of murder (the unlawful killing) she must be the factual and legal cause of the death. We use the but for test, which shows if the consequence would or wouldn’t of happened ‘but for’ the Ds actions. As in the case of R v White, ‘but for’ him poisoning his mothers drink, she would of died anyway as she died of a heart attack, so he was not guilty of murder. ‘But for’ Helen throwing the firework in the room, Ian would not have died so she was the factual cause of death. Also, the legal causation is necessary, which is where the D must be the ‘operating and substantial’ cause of death, with no intervening acts involved. In the scenario, Helens actions were clearly operating and substantial and there was no break in the chain of causation. Therefore, she is liable for the AR of murder. However, to prove ‘malice aforethought’ and form the MR of Murder, Helen must have intended to kill or cause GBH, obliquely or directly. The Woolin test is used to see if oblique intention was the result. The test states to obliquely intend to kill, death or serious bodily harm has to be a virtual certainty of Ds actions, and the D must appreciate that death/serious injury is virtually certain of her actions. Helen may not have intended to kill Ian, but throwing a firework in an enclosed space was clearly going to cause...
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...1) January 2013 Examine the defining characteristics of Situation Ethics (21) Situation ethics is an ethical theory pioneered by Joseph Fletcher in the 1960's, a time in which society and the church were facing drastic change. It is an idealistic, teleological, consequentialist theory that resolves ethical and moral issues relative to the situation. In contrast to utilitarianism, Situation ethics is based on Christian principles and primarily the promotion of agape. Fletcher's liberal, less rule based theory is based on one absolute law, which when applied properly, handles every situation. Subsequently, Fletcher rejects the deontological view of 'right and wrong' decisions in a situation and believes that ethical decisions should follow flexible guidelines rather than absolute rules. Situation ethics developed in the 1960's, a time of social, cultural and moral change in the Western countries. After the Second World War, the post war generation threw off the shackles of paternalism, authority plus the law and government. Sexual liberation advanced as methods of contraception became freely available and more reliable. The introduction of the contraceptive pill allowed women to express their new individualism and freedom. Many people began to turn away from the church and blamed factors such as "Greater independence; more money.the weakening of family bonds and religious influences; the development of earlier maturity, physically, emotionally and mentally; the impact of modern...
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...Exercise 1 Salman starts his business with initial capital of RM30,000 on the 1st of January 2013. The following are the transactions for the month of January 2013. All transactions are in cash. Jan 1 | Purchase office equipment RM5,000 and furniture and fittings RM4,000 | 2 | Pay rental RM500 | 4 | Purchased goods RM3,000 | 6 | Sales RM2,000 | 9 | Received loan RM10,000 from his brother, Shariman | 11 | Purchase used van RM8,000 | 14 | Purchased goods RM4,000 | 17 | Sales RM2,500 | 20 | Repair van RM300 | 21 | Purchased goods RM2,500 | 24 | Sales RM1,500 | 26 | Petrol for van RM100 | 28 | Printing RM70 | 30 | Paid salary RM1,000 | 31 | Withdrew RM1,000 for personal use | Record the transactions in appropriate accounts and prepare the trial balance. Exercise 2 The followings are the business transactions for Mutiara Hati Enterprise in June 2013: June 1 | | Starts business with initial capital RM50,000 in the bank account. | 3 | | Received cheque for laon from Bank Addin RM10,000. | 5 | | Purchased furniture on credit from Dana Furniture RM1,500. | 6 | | Purchased shop equipment RM5,600, paid by cheque. | 7 | | Purchased goods on credit from Suri Supplier RM4,000. | 9 | | Cash sales RM700. | 10 | | Paid RM1,000 to Suri Supplier, by cheque. | 12 | | Credit sales to Mesra Trading RM2,500. | 14 | | Cash purchase RM200. | 16 | | Cash sales RM800. | 18 | | The owner withdrew RM500 cash and RM500 of goods for...
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...From a strategic planning perspective, the well-known Canadian fitness retailer Lululemon has a lot of factors to consider when laying the foundation for a five year plan. There are many opportunities as well as challenges that the company encounters from its external environments. Each of these is outlined in the following paragraphs and must be embraced in order for Lululemon to position itself strategically and successfully in the market. Economical environment: The economical environment that circles around Lululemon Athletica shows a strong revenue growth. In September 2012 Lululemon posted a 33% increase in revenue to $282.6-million (U.S.) and an increase of 15% in same-store sales (refer to figure 2). Along with that we can observe the company’s stable financial position with reasonable debt levels by most measures, impressive record of earnings per share growth, net income growth and good cash flow from operations. Lululemon was pretty successful among many investors as it consistently raised quarterly profits and revenues in a struggling fitness retail industry (see figure 3). In reference to the article, “Lululemon athletica inc. Stock Quote & Summary Data”, unemployment rate made some effect on the company’s Gross Income as of in 2009 when the unemployment grew to the level of 8.5% company’s Gross Income was only 23.56% (see figure 1 and 2). But in 2011 when the unemployment growth was at a level of 7.2% company’s Gross Income became 77.04%. This also depicts...
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...Executive summary Prestigious and Luxury brands such as Gucci, Louis Vuitton and Vertu represent the uppermost level and form of craftsmanship. They demand and hindercustomer loyalty that is not affected by trends. These brands set seasonal trends and are capable of generating consumers, wherever they are established. In luxury marketing, there is a delicate relationship between 4 factors that most strongly influence the purchase of the luxury consumer. They are the exclusiveness of the brand, the reputation of the brand, forms of distribution and price/value affiliation. Exclusivity cannot always be ensured due to immense competition. But by consequence, it is not the key requirement of a luxury consumer. The consumer bases their purchasing decisions mainly on the aura of the brand and completion of their ‘actualization needs’. Therefore, aura of the brand is more important than exclusivity. A luxury consumer is always looking for newer ways to satisfy their inconsistent wants and needs. Therefore, it is important for Gucci, LV and Vertu irrespective of their exclusivity and geographical presence to research and give their consumers major importance, to be successful in the fashion or high-end market. This report will aim to discuss the key success factors of Gucci, LV and Vertu that have impacted on their brand image and exclusivity. Furthermore, it gives a detailed explanation supported with examples on how they achieve their elitism. It then discusses the problems...
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...HCS210-Exercise 1 The following information was obtained from the books of JB Ncube , sole proprietor who operates a grocery shop in Gweru Central District for the month of January 2011. Jan 1 : JB Ncube deposited $30 000 capital in the business bank account. : paid rent by cheque $ 2000. Jan 3 : Bought goods and issued a cheque $ 12000. Jan 4 : Sold goods for cash $ 15000. Jan 7 : Bought goods on credit from the following suppliers; Makanakaishe traders $ 5000 Jaggers Wholesalers $ 7000 Chic Traders $ 15000. Jan 10: Returned goods to the following suppliers ; Makanakaishe $ 500 Jaggers $ 1000. Jan 12: JB Ncube used goods worth $ 2000 at cost for personal use. Jan 15: Issued cheques to the following suppliers: Makanakishe $3 900 in full settlement of the amount owing. Jaggers Wholesalers $ 5000. Chic Traders $ 13000. Jan 17: Obtained a bank Loan for $ 40 000 from CBZ Ltd. Jan 20: Sold goods on credit to the following customers; Mashanda $ 14 500 Mangwaya $ 15 500 Jan 22: The following customer returned goods they had bought on credit; Mashanda $ 500 Mangwaya $ 1000. Jan 23: The following deposits were made by debtors into the business bank account Mashanda $ 14 000 in full settlement of the amount owing Mangwaya $ 10 000. Jan 25: Bought a Motor vehicle for use in business by cheque $ 10 000. Jan 27 : JB Ncube introduced his personal equipment with a value of $ 5000 . Jan 30 : Paid for...
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...(a) Assuming a straight line amortization, the carrying value of the outstanding Carlin Corporation 5-year bonds on January 1st, 2010 The face value of the bond equals $2,400,000. To figure out the proceeds from the sale of the bond, we multiply $2,400,000 (original issued) by the discounted price of $0.95 which equates to $2,280,000. We then subtract $2,280,000 from the original issued value of $2,400,000 which gives us the discount on bonds payable amount of $120,000. We then take that $120,000 and divide by the five years equating to a bond discount amortization per year of $24,000. The next steps involves subtracting the 2 years of amortization (January 2008 through January 2010) of $48,000 from the original discount on bonds payable amount of $120,000 which gives us a total of $72,000. Lastly, we subtract this final number subtracted from the original issued value of $2,400,000 giving us the total carrying value of the bonds at a value of $2,328,000. (b) The Journal entry to retire the 5-year bond is Debit Credit Bonds Payable $2,400,000 Discount on Bonds Payable $72,000 Gain on Bond Redemption $328,000 Cash $2,000,000 (To record redemption of 8% bonds) The Journal entry to issue the new 10-year bonds is Cash $2,000,000 Bonds Payable $2,000,000 (To record sale of 10-year, 11% bonds at par) (c) Short Memo to the president listing the economic factors that I believe should be considered for her...
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...Fire Evacuation Meeting December 23, 2019 0900hrs – 1130hrs Padre White Lounge Meeting called by: Positive Outlook Company Type of meeting: Planning Planning Facilitator: Tom Jones Note taker: Sally Fairfield Sally Field Timekeeper: Sally Field Attendees: Tom Jones, Fred Nerks, Sally Field, Peter Rabbit, Karen Goat, Peter Hazard Apologies: Nil Minutes of last meeting Sally Field Minutes Agenda item:O901hrs 1. Proposed Planned Evacuation Routine, Companies fire/ evacuation policies. Presenter: Tom Jones Discussion: Welcome by Tom Jones explanation of meeting purpose given Request for all phones to be turned off. Companies fire evacuation procedure need to comply with the companies fire safety policies and government by-laws. Building Plan shown Action items Person responsible Deadline Nil action required Agenda item:0938hrs Role of Fire Brigade in the event of fire or evacuation of building and requirements of this department Presenter: Fred Nerks Discussion: Fire chief would take command on delegating tasks in the event of fire. Fire Brigade free uncluttered access to all parts of building at all times Have access to building plans displaying location of exit doors fire extinguishers etc .A plan of building to be placed clearly in foyer showing locations of fire equipment, exits and evacuation assembly point. Action items Person responsible Deadline Plan of building charting the above needs Tom...
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...FEN’SCAFÉ Esther Wong is the owner of FEN’S café on 1st January 2015. Esther was a barrister of a café for 6 years, she resigned and pursue her dream to start a café of her own. The business started with $600 000 as capital. The café operates under sole proprietorship. There are 7 employees in this café which is the manager, cashier, two barristers, pastry chef and two waiters. It’s concept of this café is to let the customer feel relax and comfortable while in the café. FEN’S café provide the finest coffee and delicious cakes to customer also free Wi-Fi online connection. Coffee bean in FEN’S café is imported from Hawaii, USA and baked cake which match with the coffee. The café provide a special quiet area for customer enjoy their coffee while they doing their job, reservation is needed. Besides, cakes in the café available for delivery to your house. FEN’S café is allocated at Solaris Mont Kiara, address is No.27, Jalan Solaris, Solaris Mont Kiara, 50480, Kuala Lumpur. FEN’s café phone number is 03–62598797. Visit our Facebook page, https://www.facebook.com/FEN’S_CAFE@Kepong. The following table shows the business transactions of FEN’S café during January 2015. 2015 | Description | Jan 1 | Business started with $600 000 in the bank | Jan 2 | Transfer $10 000 to cash account | Jan 4 | Paid rent expenses $2 800 by cheque | Jan 5 | Purchase furniture of $25 000 by cheque | Jan 6 | Bought kitchen equipment of $5 000 by cash | Jan 7 | Bought goods...
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...KOLEJ BANGI SUBJECT BUSINESS MATHEMATICS (TBM1063) NAME | NO. ID : SECTION 4 AB101 1) MUHAMMAD JAMAL FIKRI BIN MOHD RAZID PTM140716652 2) MOHAMAD FIKRY HAFIDZ BIN JUPRI PTM140716685 3) NUR HAZIQAH BINTI ABD. RAZAK PTM140716677 4) NURUL HASANAH BINTI KAMARUDIN PTM140716657 5) NURRUL ATIKAH BINTI MOHD FATMI SHAH PTM140716696 6) AMIRA BINTI SHIR MOHAMMAD PTM140716658 NAME LECTURER : MADAM NURULHUDA BINTI ABDUL ZABAR DATE : 16 JULY 2014 ACKNOWLEDGEMENT I would like to express my gratitude and appreciation to all those who gave us the possibility to complete this report. A special thanks to our lecturer, Madam Nurulhuda binti Abdul Zabar whose help, stimulating suggestions and encouragement, helped us to coordinate our project especially in writing this report. A special thanks goes to my team mate, who help to assemble the parts and gave suggestion about the trade and cash discount. Thank you my team mate for giving opportunity work together as a team. Last but not least, many thanks go to the head of the project, Jamal Fikri whose have given his full effort in guiding the team in achieving the goal as well as his encouragement to maintain our progress in track. I would to appreciate the guidance given by other supervisor as well as the panels especially in our project presentation that has improved our presentation skills by their comment and tips. ABSTRACT 2.1 TRADE DISCOUNT...
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...Reforms Update Issue IV August 2002 (Updates in the period: June 2002 to August 2002) India power sector reforms update is a joint initiative of Prayas, an Indian NGO based in Pune, working on power sector issues for a decade and Public Services International (PSI) which is an international trade union federation, uniting public sector workers in more than 500 trade unions in over 140 countries. Our aim is to monitor the power sector developments in three Indian states of Orissa, Andhra Pradesh and Uttar Pradesh. This is the fourth issue of the update covering three months period from June 2002 to August 2002. First issue was a detailed historical overview covering up to October 2001; second update covered the period from October 2001 to January 2002 while the third update covered February 2002 to May 2002. For better understanding it would be desirable if readers also read the earlier updates. Please direct your suggestions and comments to PSI at psiru@psiru.org. Contents Part I: Overview of the Indian Power Sector Part II: Orissa 1. 2. 3. 4. State Overview Regulatory Intervention Private Sector Generation Private Sector Distribution Part III: Andhra Pradesh 1. 2. 3. 4. 5. State Overview Regulatory Intervention State and Central Utilities Private sector Generation Employees and CSIs Part IV: Uttar Pradesh 1. State Overview 2. Regulatory Intervention 3. Private sector in Generation and Distribution References Glossary of Terms ____________________________________________________________ ...
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...| |2013 |2014 |Increment |Rate | |GDP |15916.2 |16293.7 |377.5 |2.4% | |Personal consumption expenditure |10811.4 |11113.6 |302.2 |2.8% | |Government consumption expenditures and gross investment |2874.5 |2899 |24.5 |0.9% | |Gross private domestic investment |2634.7 |2785.4 |150.7 |5.7% | |Net exports of goods and services |-384 |-467.4 |-83.4 |21.7% | PART A According to the form, the GDP of 2014 increased by 2.4%. The increment of personal consumption expenditure was a biggest part of GDP growth. The gross private domestic investment grew faster than the others components in GDP. Meanwhile, the government consumption expenditure and gross investment didn’t increase significantly and the growth rate of it was 0.9%. And the net exports of goods and services increased by 21.7%. PART B 1857 18 months 1957 8 1860 8 ...
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...this date range (from January 1, 1923 through December 31, 1980). After you’ve reached the 100-article limit for the month, articles from 1923 through 1980 are $3.95 each. — Pre-1923 and post-1980: Articles published before January 1, 1923 or after December 31, 1980 are free with your digital subscription and are not limited in any way. Learn more about digital subscriptions » Nonsubscribers: — 1923–1980: Articles in this date range (from January 1, 1923 through December 31, 1980) are available for purchase at $3.95 each. — Pre-1923 and post-1980: Articles published before January 1, 1923 or after December 31, 1980 are free, but they count toward your monthly limit. Learn more about your monthly limit as a nonsubscriber » Users of NYTimes.com Passes: — 1923–1980: Pass users have unlimited access to the New York Times archived articles outside the 1923–1980 date range. Each day of their pass, users may access up to five free articles published between the years 1923 through 1980. — Pre-1923 and post-1980: Articles published before January 1, 1923 or after December 31, 1980 are free with your Pass and are not limited in any way Learn more about NYTimes.com Passes » Members of a Group Subscription: — 1923–1980: Each member of a group digital subscription can access 100 archive articles every four weeks in this date range (from January 1, 1923 through December 31, 1980). — Pre-1923 and post-1980: Articles published before January 1, 1923 or after December...
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...重大历史事件年表 时间 | 重大事件 | | 三大宗教 | 公元前6世纪 | 佛教创立（悉达多、古印度、《大藏经》即三藏经、对中国影响） | 公元1世纪 | 基督教兴起（耶稣、罗马帝国统治下的巴勒斯坦地区、《圣经》） | 392年 | 基督教被正式宣布为罗马帝国的国教 | 7世纪初 | 伊斯兰教创立（阿拉伯半岛、穆罕默德、《古兰经》） | | 古希腊 | 公元前5世纪——公元前4世纪上半叶 | 古希腊的“古典时代”，古希腊城邦制度的全盛时期 | 公元前594年 | 梭伦改革：首开先河 | 雅典民主政治建立过程中的里程碑 | 公元前508年 | 克利斯提尼改革：最终确立 | | 公元前5世纪中叶后 | 雅典民主政治的全盛时代，伯利克里时代（公元前443年-公元前429年） | | 古罗马 | 公元前509年 | 罗马实行共和制，进入罗马共和国时期 | 公元前27年 | 以屋大维被授予“奥古斯都”称号为标志进入帝国时代 | 2世纪初 | 罗马成为括欧、亚、非洲的环地中海的大帝国 | 395年 | 分裂为西罗马帝国、东罗马帝国（拜占庭帝国） | 476年 | 西罗马帝国灭亡，西欧古代史结束、中世纪开始 | 共和国时期，公元前451-公元前450年 | 古代罗马第一步成文法《十二铜表法》 | 公元前5世纪后 | 逐渐形成公民法 | 212年卡拉卡拉皇帝时期宣布授予帝国全体自由民以公民权，逐渐走向统一 | 公元前4世纪后 | 逐渐形成万民法 | | 1453年 | 奥斯曼军队攻陷君士坦丁堡，拜占庭帝国灭亡 | 1457年 | 奥斯曼人迁都君士坦丁堡，后改名为伊斯坦布尔 | | 中世纪西欧（476年——15、16世纪） | 6世纪下半叶 | 西欧封建制度大体产生 | 西欧封建制度的确立进程 | 8世纪 | 采邑改革促进封建制度的发展 | | 11世纪左右 | 西欧封建制度基本确立 | | 11世纪 | 中世纪城市开始复兴 | 1265年 | 英国议会召开标志英国等级君主制初步形成 | 1302年 | 法国三级会议召开标志法国等级君主制初步形成 | 11世纪末始 | 大学开始兴起 | | 中国古代：史前——清朝前期 | 距今1万年前后新石器时代 | 原始农耕起源，有采集、渔猎时代进入农业时代；早期农业特点为稻作农业（水稻）与旱地农业（粟）同时出现、南北并立 | 公元前21世纪 | 中国历史上第一个王朝——夏朝建立 | 公元前17世纪 | 商朝建立（第一个有直接文字记载的王朝、信史） | 公元前1046年 | 西周建立（武王灭商、武王伐纣、牧野之战），都城镐 | 公元前770年-公元前221年 | 社会大变革时期、社会转型时期、东周即春秋战国时期、百家争鸣时期 | 公元前770年 | 平王东迁都城至洛邑，东周建立，分为春秋、战国两个时期 | 公元前221年 | 秦国灭六国，建立中国历史上的一个大一统帝国——秦朝，开创的中央集权制成为中国历代王朝政治制度的蓝本 | 公元前209年 | 中国历史上第一次农民起义、秦末农民起义——陈胜、吴广大泽乡起义 | 公元前206年-公元前202年 | 楚（项羽）汉(刘邦)战争（刘邦败项羽） | 公元前202年 | 刘邦即汉高祖建西汉（公元前202年—公元9年），都城长安 | 公元前140年—公元前87年 | 汉武帝刘彻在位，从无为走向有为，西汉王朝达到鼎盛 | 25年 | 刘秀（光武帝）重建汉朝即东汉（25年—220年），都城洛阳...
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...differential 4) Byner Corporation accounts for its investment in the common stock of Yount Company under the equity method. Byner Corporation should ordinarily record a cash dividend received from Yount as 5) On January 1, 2007, Yang Corporation acquired 25 % of the outstanding shares of Spiel Corporation for $100,000 cash. Spiel Company reported net income of $75,000 and paid dividends of $30,000 for both 2007 and 2008. The fair value of shares held by Yang was $110,000 and $105,000 on December 31, 2007 and 2008, respectively. What amount will be reported by Yang as balance in investment in Spiel on December 31, 2008, if it used the equity method of accounting? 6) On January 1, 2007, Yang Corporation acquired 25 % of the outstanding shares of Spiel Corporation for $100,000 cash. Spiel Company reported net income of $75,000 and paid dividends of $30,000 for both 2007 and 2008. The fair value of shares held by Yang was $110,000 and $105,000 on December 31, 2007 and 2008, respectively. What amount will be reported by Yang as income from its investment in Spiel for 2008, if it used the equity method of accounting? 10) On December 5, 2008, Texas based Imperial Corporation purchased goods from a Saudi Arabian firm for 100,000 riyals (SAR), to be paid on January 10, 2009. The transaction is denominated in Saudi riyals. Imperial's fiscal year ends on December 31, and its reporting currency is the U.S. dollar. The exchange rates are: Based on this information, what journal...
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