...volume for Euker’s shared service center in Denver is down 40% as a result of the shut down of the manufacturing plant. Euker allocates the cost of the shared service center on a volume basis and consequently a related unfavorable volume variance exists. Euker’s legal counsel has determined that under Euker’s property and casualty insurance policy, Euker is entitled to insurance recovery for the fair value of the manufacturing plant in excess of the deductible, and that such recovery is probable. Required: • How should Euker account for the anticipated insurance recovery for the manufacturing plant when such recovery has not been received but is deemed probable? Additional Facts: Euker’s legal counsel has also determined that under its business interruption insurance policy Euker is entitled to insurance recovery, subject to certain maximum limits, for: 1) fixed monthly lease payments for the leased machinery; 2) rental costs for the temporary sales office; 3) shared service center costs ordinarily allocated to the manufacturing plant’s operation; and, 4) gross margin that was not earned due to the suspension of normal operations, all in excess of the deductible. Legal counsel...
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...Addressing International Legal and Ethical Issues There are many differences between conducting international business from domestic business. Every country has unique laws and customs that differ from a foreign company operating within their borders. Most companies understand that it is essential for them to honoring and respecting the laws and customs of their host country to keep a productive relationship. Laws in the United States forbid discrimination for religious, sex, race, or national origin, while many other countries do not. As an American company it is beneficial to observe local customs like closing business on major religious holidays to maintain a positive relationship with the host nation, local company, and employees. Even though a company follows the laws of the host country, things can still go wrong and legal disputes arise. When trying to solve international disputes, having an international arbitration would be the best way to go about legal action. It is extremely important to make sure all aspects of the contract are clearly laid out. As important it is to have a clear agreement it is equally important to have some flexibility or wiggle room for when unexpected events happen you can allow space. When deciding to take legal action a company must consider what is in their best interest, both financially as well as their image. In the simulation a virus outbreak occurred and current manufacturing would not be able to produce enough pills to meet the potential...
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...Compare and Contrast Paper Bianca Withers CC 201 Part I: Goal of Christian Counseling Psalm 1:1-2 “Blessed is the man that walketh not in the counsel of the ungodly, nor standeth in the way of sinners, nor sitteth in the seat of the scornful. But his delight is in the law of the Lord; and in his law doth he meditate day and night.” The scripture goes on to say that “he shall be like a tree planted by the rivers of the water, that brings forth his fruit in his season.” The scripture speaks of the power of wise counsel. It shows us that wise counsel will cause us to prosper and bear fruit. Also, wise counsel will give the ability to create stability in our lives. In this essay one will be able to understand the difference between worldly or secular counsel verses bible counseling based upon biblical principles. There are many similarities between the two types of counsel, but there are also equal differences. To begin, biblical counsel starts with underlining the importance of having the mind of Christ. (Philippians 2:5) Not only is it important to renew our minds so that we can begin to develop the mind of Christ but as we think Christ-like our lives become Christ-like and we receive the heart of God. The difference between biblical counsel and secular counsel starts with the way that one is trained to think. Joyce Meyers once said that “every battle begins in the mind”. If we can have a renewed mind then we can have a successful life. According to Crabb our goal as Christians...
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...story short, this same young lady has gone on to become a mother of five grown children, inspirational speaker, minister and evangelist. She is the author of the book titled "Who Am I, Where Am I Going, and How Did I Get Here? (You can purchase it online at Amazon.com) She is a dear and very close friend of mine and her name is Mrs. Roxanna Hanna. She's like a mother/big sister to me. What’s so ironic is that there were people that saw what had happened to her, but because of that era and time nothing was done to the perpetrator. After years of counseling with God she got the courage to put that experience down on paper (because it was REAL and IT did happen). She now counsels children about being safe and not being afraid to talk about life experiences to a safe adult. Roxanna was also able to counsel one of the women that got away from the convicted serial killer in Cleveland named Anthony Sowell. It's sad what she endured, but it would have been even sadder if there was no one to tell her story. She was able to tell her own story. And through telling her story someone heard of her and told someone and then that someone told someone and...
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...And 2 Ors Opposite Party :- State Of U.P. And Another Counsel for Applicant :- Radhey Shyam Counsel for Opposite Party :- Govt. Advocate Hon'ble Arvind Kumar Tripathi,J. Heard learned counsel for the applicants, learned AGA for the State and perused the record. This Crl. Misc. application under Section 482 Cr.P.C. has been filed for quashing of the entire proceeding of complaint case no.1364 of 2013, under section 420 IPC, P.S. Maudarwaja, District Farrukhabad including the order dated 9.4.2014 passed by learned ACJM, Farrukhabad and further prayer is to stay the proceeding of aforesaid complaint case. Learned counsel for the applicants submitted that Bansilal during his lifetime executed the registered Will deed. In fact after death of his brother he accepted his widow as his wife and there was one daughter from that wife regarding which the Will deed was executed. Hence no offence is made out under section 420 IPC and as such entire proceeding is liable to be quashed. Learned AGA opposed aforesaid prayer. Considered the submission of counsel for the parties. Since the disputed question of facts requires appreciation of evidence hence at this initial stage it is not a fit case for interference under section 482 Cr.P.C. The defence version of the applicants has to be considered by the court concerned at appropriate stage. If objection/discharge application is filed on behalf of the applicants within 30 days through counsel, it is expected that the court concerned will consider...
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...decision. Ethical decision making is an intricate process where individuals must consider impact of decisions or actions resulting from the decisions made on individuals or institution. The basis of ethical decision-making encompasses balance and choice (Levin & Mather, 2012). Law is one of the professions that demands practitioners to make ethical decisions to avoid messing up their clients and third parties. They are required to employ American Bar Association (ABA) Model Rules of Profession Conduct throughout their professional undertakings. In the paradigm case, Justin King is involved in an accident and this has resulted to lawsuit. The circumstances surrounding the incident call for due diligence from both defendant (Justin) and his legal team. As such, there are various issues affecting this situation. The first issue is whether the ethical duty of confidentiality applies to Justin’s situation. Various laws and regulations govern a lawyer’s conduct. As indicated earlier, ABA Model of Rules of Professional Conduct is a set of principles that governs the conduct of lawyers in their endeavors. To narrow it down, rule 1.6(a) of the ABA Model Rules of Professional Responsibility states, “A lawyer shall not reveal information relating to the representation of a client unless the client gives informed consent, the disclosure is impliedly authorized in order to carry out the representation or the disclosure is permitted by paragraph (b).” ABA Model of Prof’l...
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...Mongolia is a party, differ from those in this law, the former shall prevail. Article 3. Scope of the Law 1. This law shall apply to protect the rights of the child from birth until 18 years of age. 2. This law shall also apply to the children of foreign people and stateless residing within Mongolia. Article 4. Main principles of protecting the rights of the child The following main principles shall be followed in the protection of the rights of the child: 1) Respect and ensure the rights of each child, his/her parents, carer and legal guardians without discrimination on the basis of their race, language, colour, age, sex, social origin, status, place of birth, property, job, position, religion, opinion, education and health condition; 2) The state, individuals, private entities and organisations recognize to ensure the best interest of the child in their all actions; 3) Parents, carer and legal guardians are equally responsible for ensuring physical, mental and moral development and education of the child; 4) Ensuring a child’s right to survival, development protection and participation to social life is a duty of both state and family; 5) A child’s rights to seek and receive...
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...Anastacio Teodoro v. Atty. Romeo Gonzales AC No. 6760 January 30, 2013 Facts: AnastacioTeodoro filed a complaint against Gonzales for allegedly intentionally committing forum shopping. Gonzales is the counsel of Araceli in two civil cases filed against Anastacio. The first involved the settlement of the estate of Manuela Teodoro and while the case was pending, Gonzales assisted in filing the subsequent case for Annulment of Document, Reconveyance and Damages without indicating the special proceeding earlier filed. According to Anastacio, this was a deliberate act of forum shopping made by Gonzales. Initially, the commissioner found that Gonzales was indeed guilty of forum shopping for the ruling in either case would result in res judicata over the other and that he instituted the subsequent case without indicating the pending case. The commissioner ruled that Gonzales violated Canon 1 of the code for he disregarded the SC circular prohibiting forum shopping.Hence, suspending him for 1 month. However, the board of Governors of the IBP reversed the Commissioner’s recommendation and dismissed the case. Issue: Whether Gonzales committed forum shopping and thereby violating the Code of Professional Responsibility? Held: Yes. The court held that the respondent was guilty of forum shopping. Lawyers should be reminded that their primary duty is to assist the courts in the administration of justice. Any conduct that tends to delay, impede or obstruct the administration...
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...subjects that we would appreciate more by letting us immerse into the courtrooms and be able to observe firsthand how the procedural rules of court are actually carried out. In line with this, last March 14 we went to the Regional Trial Court to observe how the presentation and examination of the witnesses are conducted. CIVIL CASES For the civil cases, we went to RTC - branch 9, under Judge Alexander Acosta. I. SPS. Alba vs Bank of Commerce & Rex Carampatana For: Enforcement of Easement of Right of Way, Etc Counsel: Atty. Dante T.Ramos..............................for plaintiff Atty. Ricarte D. Maderazo........for defendant(Rex Carampatana) Atty. Marites G. Hoisapple......for defendant(Bank of Commerce) Hearing: (Application for Preliminary Injunction)Continuation of Cross Examination of defendant Carampatana 1. When I entered the court room, the hearing for the day has already commenced. At that point in time, Atty. Ramos the counsel for the plaintiff was already conducting his cross examination against the witness-defendant. It was noticeable that Atty. Ramos was only asking leading questions to the witness but the witness would want to explain further and would even come to a point that he would argue with the lawyer already. Good thing that the judge, as the moderator of the court, would always remind the witness that he is not allowed to argue with the lawyer. On the other hand, Atty. Ramos would also remind the witness that he needs only a “Yes”...
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...»Contention: Counsel for the Respondent contested the DS 367 and argued that the document was not received with the 5 day period allowed by the DMV. Counsel indicated the delay by the law enforcement agency makes the document questionable. »Determination: Counsel’s contention is considered, however in reviewing the document was completed at or near the time of the event by the officer was certified under penalty of perjury on ...... Therefore, it is not deemed unreliable. » Contention: Counsel contends that Officer Parker did not complete the entire Officer’s Sworn Statement (DS-367). In addition, the entry of time of blood test is missing and the second page of the DS-367 is blank; therefore, Officer’s Sworn Statement (Exhibit 1) and the Arrest and Supplemental Report (Exhibit 2) and Accident Report (Exhibit 3) are hearsay, lack of foundation, not credible, not trustworthy and not admissible....
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...Law 1 – Annulment Case SP. PROC. CASE No. ONA-1005 For Annulment/Declaration of Nullity of Marriage The annulment case happens in the Philippines that will be mention stated below of this sentence. This happened in the Regional Trial Court in the 7th Judicial Region Branch 25, Danao City in Cebu. SUMMONS BY PUBLICATION ANTONIO A GULTIANO,JR.- No. 662 Ipag Mariveles, Bataan WHEREAS on December 02, 2010, petitioner through counsel filed with this court a complaint as follows: COMPLAINT PETITIONER, by counsel unto this Honorable court, respectfully states under oath that: Petitioner Hazel A. Escosio-Gultiano is a Filipino of legal age, married and a resident of Goldenville countryside Homes, Santo Niño, Barangay Sabang, Danao City, Cebu. She is represented in the instant action by the undersigned counsel whom she may be served with notices and other court processes. Respondent Antonio A. Gultiano, Jr. is a Filipino, of legal age, married and a resident of 662 Mariveles, Bataan, where he may be served with summons and other court processes; Petitioner’s selfelss sacrifices to save her family resulted her subjection to emotional and psychological abuse from the respondent. Respondent’s intolerablecharacter and moral defect were already beyong the stretch of petitoner’s patience. Thus petitioner pursued any means of raising a child through the help of parents in order to scratch a living away from home. Such identified personality traits or mental problems is the integral...
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...LEGAL FORMS OF BUSINESS Legal Forms of Business Law/531 April 12, 2012 Robert Payne Legal Forms of Business Choosing the proper business organization structure is one of the most important decisions that a business owner must make. The type of organization will determine how the business handles tax matters and whether there is protection against personal liability. A business owner should consider several factors in choosing a business structure, including the number of individuals in the business, type of business, profitability of the business and insurance. In this paper I will explain the legal forms of business, sole proprietorship, partnership, limited liability partnership, limited liability company, S corporation, franchise, and corporate form. I will develop a scenario explaining each form of business and why it was chosen. Sole Proprietorship “A sole proprietorship is the simplest form of business organization. The owner of the business, the sole proprietor, is the business” (Cheeseman, 2010, Business Ethics and International Issues, pg. 530). For example, an individual who makes and sells jewelry for a profit would benefit from being a sole proprietorship. It is the easiest business to form, does not cost a lot, and must be registered with the Secretary of State. The sole proprietor would own all the business, have the right to all the profits, and will not pay taxes on the business because sole proprietorships are not separate legal entities...
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...Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No. 126749 August 21, 1997 ERIBERTO M. SUSON, petitioner, vs. HON. COURT OF APPEALS and DAVID S. ODILAO, JR., respondents. PADILLA, J.: The issue in this case is whether or not a party litigant, whose complaint has been dismissed by a Regional Trial Court due to improper venue, can seek an authorization from the Supreme Court thru the Deputy Court Administrator to re-file his complaint in the court of proper venue without payment of the prescribed docket fee. This is a petition for review on certiorari under Rule 45 of the Rules of Court to review the decision 1 of the Court of Appeals in CA-G.R. SP No. 37311 which dismissed petitioner's petition for certiorari assailing the order of the Regional Trial Court (Branch 6) Cebu City which denied his motion to dismiss for lack of merit. The facts are not in dispute. On 15 November 1993, private respondent Odilao filed a P5.15 million civil suit for damages against petitioner Suson before the Regional Trial Court of San Juan (Branch 26), Southern Leyte. Private respondent claimed that petitioner made false and groundless accusations of graft and corruption against him before the Office of the Ombudsman, and thereafter caused their publication in a Cebu-based local daily under the headline "ODILAO SUED FOR GRAFT." According to private respondent, Suson's machinations had cast dishonor, discredit and contempt upon his person which besmirched his reputation...
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...Introduction Regardless of the legal specialty, location, or practice size, there is one truism that rings throughout the legal community: lawyers write. What students learn in the Legal Writing and Analysis, Appellate Advocacy, and other courses that fulfill the upper-level writing requirement is essential to becoming an effective advocate. As in many law schools' writing courses, students learn the basics for formulating, writing, and defending a legal argument — research, jurisdiction, use of authority, standards of review, and effective methods for completing written legal analysis. II. Distinguishing Features. Legal writing places heavy reliance on authority. In most legal writing, the writer must back up assertions and statements with citations to authority. This is accomplished by a unique and complicated citation system, unlike that used in any other genre of writing. Legal writing values precedent, as distinct from authority. Precedent means the way things have been done before. For example, a lawyer who must prepare a contract and who has prepared a similar contract before will often re-use, with limited changes, the old contract for the new occasion. Or a lawyer who has filed a successful motion to dismiss a lawsuit may use the same or a very similar form of motion again in another case, and so on. Many lawyers use and re-use written documents in this way and call these re-usable documents templates or, less commonly, forms. Legal writing extensively uses technical...
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...Running Head: ASSIGNMENT 5: ASSISTED SUICIDE Assisted Suicide By MeToya Monroe A Paper Submitted in partial fulfillment of the Requirements for HSA515 Health Care Policy, Law and Ethics Strayer University Dr. Becky Gilliland, PhD December 12, 2010 You are the manager of the Cancer Center in a small suburban hospital. For the past two weeks you have worked closely with your nursing staff because they have been expressing “Burn Out” (frustration, dissatisfaction, or lack of interest in a job) as a result of the increase in the number of patients coming to the center who were diagnosed with terminal cancer. Nancy Nurse confided in you that she is particularly saddened about the rapid decline in Mrs. Jones’ health, a 30 year old single mother. She decided that the next time Mrs. Jones comes in for her treatment she is going to give her an extra dose of a narcotic that could potentially end her life. Explain how the Patient Bill of Rights applies to this situation. With regards to this situation, the Patient’s Bill of Rights were formed to provide a base for understanding and respecting the rights and responsibilities of patients, their families, doctors and other caregivers. It was also put into place for them to respect the role of patients in decision making about treatment choices and other care and to note that another person chosen by the patient can exercise these rights on the patients’ behalf (Maryland Health Care Commission, 2010). Mrs. Jones...
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