...pension plan, and a defined contribution plan, a 401K or 403B are just two main types of employer retirement plans. A defined benefit is a plan that pays you a specific amount of money monthly or in a lump sum, when you retire as part of your retirement benefits. This plan focuses on output and the benefits may not depend upon the amount of an account balance. (Kennedy & Shultz III – 2012) The amount issued are usually based on formulas and on criteria such as number of years worked at a company and salary earned. For the most part the employer pays the complete cost of a pension plan or defined benefit thus the investment risk rest with the employer. Let’s first consider the details of the defined benefit plan. According to Lewis and Clark (2009) “Participants of a defined benefit plans are promised a specified sum regardless of the investment of the plan.” This type of benefit is designed to replace all of the participants’ pre-retirement income when it is combined with the participants’ social security benefits. In other words, it is made to provide retiree some degree of consistency in terms of monies paid out each month. The monies for this type of plan are put into one main account and paid out monthly or annually and the employer is the one that has control over the investments. (United States Dept of Labor) In a defined...
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...Chapter 1 Introduction to Law and 1. The stability and predictability created by the law is essential to business activities. ANSWER: t PAGE: 2 type: = 2. Law is a body of enforceable rules governing relationships among individuals and between individuals and their society. ANSWER: T PAGE: 2 TYPE: = 3. The natural law philosopher believes that formal law is inferior to universal moral and ethical principles that are part of human nature. ANSWER: T PAGE: 3 TYPE: = 4. Constitutional law includes only the U.S. Constitution. ANSWER: F PAGE: 6 TYPE: = 5. A state law that conflicts with the U.S. Constitution will be deemed unconstitutional. ANSWER: T PAGE: 6 TYPE: = 6. To determine whether a law is constitutional, a court will only look at the law’s source. ANSWER: F PAGE: 6 TYPE: = 7. Uniform laws apply in all states, including those in which the laws have not been adopted. ANSWER: F PAGE: 6 type: N 8. State constitutions are supreme within their respective borders. ANSWER: T PAGE: 6 type: N 9. Statutory law does not include county ordinances. ANSWER: F PAGE: 6 TYPE: = 10. Every state has adopted the Uniform Commercial Code in its entirety. ANSWER: F PAGE: 7 TYPE: N 11. Common law is a term for law that is common throughout the world. ANSWER: F PAGE: 8 TYPE: = 12. Damages is the normal remedy at law today. ANSWER: T PAGE: 8 TYPE: = 13. Equitable remedies include injunctions and decrees of specific...
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...Is the Fraud Act a Useful Tool in E-Crime Prosecution? Executive summary This paper sought to examine whether the Fraud Act 2006 could be a useful tool in the prosecution of e-Crimes. It turns out that crimes on the computer net works and other electronic forms have been prevalent for more than two decades without being successfully prosecuted in majority of cases. The Thefts Acts 1968 and 1978 had inadequacies to deal with the kind of offences possible on the electronic forms. Hence, to avoid continual amendments to Theft Acts which could not have retrospective effect, Fraud Act 2006 has been enacted with sweeping changes to enable prosecutions of e-Crimes. Fraud Act 2006 has removed the shortcomings of the Theft Acts within the context of e-Crimes. Although the Act is portrayed to be a little harsh on the one hand, in comparison with the Theft Acts, the Act is certainly equipped as a better prosecution tool to deal with e-Crimes, on the other.. Table of Contents Chapter No | Particulars | Page No | | Executive Summary | 1 | 1.0 | Introduction | 3 | 1.1 | Background | 3 | 1.2 | Aims and Objectives | 14 | 1.2.1 | Aim | 16 | 1.2.2 | Objectives | 16 | 1.3 | Conclusion | 16 | 2.0 | Literature Review | | 2.1 | History behind Fraud Act 2006 | 17 | 2.2 | Fraud Act compared to earlier law | 20 | 2.2.1 | Fraud by false representation | 22 | 2.2.2 | Section11 Obtaining Services Dishonestly | 28 | 2.2.3 | Fraud as a conduct crime...
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...No. 15-1972 IN THE SUPREME COURT OF THE UNITED STATES Spring Term, 2015 ________________________________ GEORGE E. SCHAEFER, III, in his official capacity as the Clerk of Court for Norfolk Circuit Court and JANET M. RAINEY, in her official capacity as State Registrar of Vital Records, Petitioners, MICHÈLE MCQUIGG, Intervenor/Petitioner, v. TIMOTHY B. BOSTIC; TONY C. LONDON; CAROL SCHALL; and MARY TOWNLEY, Respondents. ________________________________ ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ________________________________ BRIEF FOR THE RESPONDENTS ________________________________ Law Student Counsel for the Respondents QUESTION PRESENTED Whether Virginia’s Marriage Laws, which prohibit same-sex couples from marrying or entering a civil partnership in Virginia or in any other jurisdiction, violate the Due Process and Equal Protection Clauses of the Fourteenth Amendment when: * Virginia’s constitution limits marriage to one man and one woman; * Virginia’s code prohibits same-sex marriages or civil unions; and * Virginia’s code refuses to recognize same-sex marriages or civil unions lawfully consummated in other jurisdictions. TABLE OF CONTENTS page QUESTION PRESENTED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i TABLE OF CONTENTS . . . . . . . . . . . . . . ...
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...Chapter 1 Introduction to Law and Legal Reasoning TRUE/FALSE QUESTIONS A1. The stability and predictability of the law is essential to business activities. B1. An important function of the law is to provide jurisprudence. A2. Law is a body of enforceable rules governing relationships among individuals and between individuals and their society. B2. How judges apply the law to specific disputes may depend in part on their personal philosophical views. A3. The basis for the U.S. legal system is natural law. B3. A judge’s view of the law is of little importance in a common law legal system. A4. Constitutional law includes only the U.S. Constitution. B4. Congress can only pass legislation that falls within the limits set up by the U.S. Constitution. A5. A state constitution is supreme within the state’s borders. B5. The U.S. Constitution is the supreme law of the United States. A6. Whether a law is constitutional depends on its source. B6. Each state has its own constitution. A7. Uniform laws apply in all states, including those in which the laws have not been adopted. B7. The Federal Trade Commission developed the Uniform Commercial Code. A8. A state law that conflicts with the U.S. Constitution will be deemed unconstitutional. B8. State agency regulations take precedence over conflicting federal...
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...Operations in practice features in every chapter to the focus on corporate social responsibility in the final chapter – these put you at the cutting edge. ● Use the Worked examples and Problems and applications to improve your use of key quantitative and qualitative techniques, and work your way to better grades in your assignments and exams. ● Follow up on the recommended readings at the end of each chapter. They’re specially selected to enhance your learning and give you an edge in your course work. And in particular, look out for the references to MyOMLab in the text, and log on to www.myomlab.com* where you can ● check and reinforce your understanding of key concepts using self-assessment questions, audio summaries, animations video clips and more; ● practice your problem-solving with feedback, guided solutions and a limitless supply of questions! We want...
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...longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences, and engage in the same intellectual and social life as American students. This issue of Duke Law Magazine provides a flavor of the international dimensions of the Law School. It touches on some of our ongoing international programs, including the Institutes in Transnational Law at Geneva and Hong Kong, the Global Capital Markets Center, the Center on Law, Ethics and National Security, the...
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...longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences, and engage in the same intellectual and social life as American students. This issue of Duke Law Magazine provides a flavor of the international dimensions of the Law School. It touches on some of our ongoing international programs, including the Institutes in Transnational Law at Geneva and Hong Kong, the Global Capital Markets Center, the Center on Law, Ethics and National Security, the...
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...University of Tennessee, Knoxville Trace: Tennessee Research and Creative Exchange Doctoral Dissertations Graduate School 12-2009 Peeking Out: A Textual Analysis of Heteronormative Images in Prime-Time Television D. Renee Smith University of Tennessee - Knoxville, drsmith@utk.edu Recommended Citation Smith, D. Renee, "Peeking Out: A Textual Analysis of Heteronormative Images in Prime-Time Television. " PhD diss., University of Tennessee, 2009. http://trace.tennessee.edu/utk_graddiss/10 This Dissertation is brought to you for free and open access by the Graduate School at Trace: Tennessee Research and Creative Exchange. It has been accepted for inclusion in Doctoral Dissertations by an authorized administrator of Trace: Tennessee Research and Creative Exchange. For more information, please contact trace@utk.edu. To the Graduate Council: I am submitting herewith a dissertation written by D. Renee Smith entitled "Peeking Out: A Textual Analysis of Heteronormative Images in Prime-Time Television." I have examined the final electronic copy of this dissertation for form and content and recommend that it be accepted in partial fulfillment of the requirements for the degree of Doctor of Philosophy, with a major in Communication and Information. Catherine A. Luther, Major Professor We have read this dissertation and recommend its acceptance: Michelle T. Violanti, Suzanne Kurth, Benjamin J. Bates Accepted for the Council: Carolyn R. Hodges Vice...
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...trade-off capital structure hypotheses but little evidence that executives are concerned about asset substitution, asymmetric information, transactions costs, free cash flows, or personal taxes. JEL classification: G31, G32, G12 Key words: Capital structure; Cost of capital; Cost of equity; Capital budgeting; Discount rates; Project valuation; Survey *Corresponding author, Tel: 919 660 7768, Fax: 919 660 7971 E-mail address: cam.harvey@duke.edu We thank Franklin Allen for his detailed comments on the survey instrument and the overall project. We appreciate the input of Chris Allen, J.B. Heaton, Craig Lewis, Cliff Smith, Jeremy Stein, Robert Taggart, and Sheridan Titman on the survey questions and design. We received expert survey advice from Lisa Abendroth, John Lynch, and Greg Stewart. We thank Carol Bass, Frank Ryan,...
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...International for introducing me to the subject of packaging, guiding me carefully through various analytical techniques, and sparking my interest in redesigning consumerism. To Dave Murray and Joe Orchardo for their assistance running the spectrometer analyses in the Environmental Chemistry Lab as well as their vast patience and willingness to answer my many questions. To Daniela Quilliam and Bill Dundulis at the Rhode Island Department of Health for their honesty in answering my pointed questions and insights into government regulations when funding is a challenge. To my sister, Elena, for her endless patience and support, and especially for her late-night company in the Science Library Friedman Study Center. To my father, Luther, for advising me to work on my thesis early in the year, advice I listened to carefully, agreed with, but never quite followed through. To my mother, Joanne, for never doubting my ability to achieve goals that are seemingly out of reach and for standing behind me as my biggest fan. To Susie and Rich Friedman for ensuring that the Friedman Study Center Café is always equip with coffee and Red Bulls. And to Jackie for keeping me entertained. To Brown University for creating the space conducive to making the many friends I’ve made here who have shaped my person and who I will always remember. 2 3 Executive Summary In...
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...Running head: GLOBAL BUSINESS CULTURAL ANALYSIS: JAPAN Global Business Cultural Analysis: Japan Albert G. Rodriguez Liberty University Abstract Japan is very similar and very unlike the US. It was amazing to research so many different aspects of one country. The major elements of this country are its culture and how these affect the country itself. How the people process these elements is very important and this is how the Japanese culture develops. From here we move on to see how this compares to US. We look to see how the US compares in their culture when brought next to Japan. Finally we will see how the US manager can be an international manager in Japan. This is mainly done through sensitivity to the other’s culture. This sometimes includes changing the way we act, and other times it is being sensitive to the other culture that is before us. Global Business Cultural Analysis: Japan Japan is an island cluster off the coasts of Russia, South Korea, and China. It is specifically located to the east of the Sea of Japan. It is composed of four major islands and over six-thousand minor ones. The four major islands are: Hokkaido, Honshu, Shikoku and Kyushu. It has thousands of shrines, national parks and even imperial palaces. The country of Japan is often called the Land of the Rising Sun. It has one of the largest populations in the world by country despite being such a small country. It has the highest life expectancy in the world (83.10). The islands are also...
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...received in revised form 10 December 1999 Abstract We survey 392 CFOs about the cost of capital, capital budgeting, and capital structure. Large "rms rely heavily on present value techniques and the capital asset pricing model, while small "rms are relatively likely to use the payback criterion. A surprising number of "rms use "rm risk rather than project risk in evaluating new investments. Firms are concerned about "nancial #exibility and credit ratings when issuing debt, and earnings We thank Franklin Allen for his detailed comments on the survey instrument and the overall project. We appreciate the input of Chris Allen, J.B. Heaton, Craig Lewis, Cli! Smith, Jeremy Stein, Robert Taggart, and Sheridan Titman on the survey questions and design. We received expert survey advice from Lisa Abendroth, John Lynch, and Greg Stewart. We thank Carol Bass, Frank Ryan, and Fuqua MBA students for help in gathering the data, and Kathy Benton, Steve Fink, Anne Higgs, Ken Rona, and Ge Zhang for computer assistance. The paper has bene"ted from comments made by an anonymous referee, the editor (Bill Schwert), as well as Michael Bradley, Alon Brav, Susan Chaplinsky, Magnus Dahlquist, Gene Fama, Paul Gompers, Ravi Jagannathan, Tim Opler, Todd Pulvino, Nathalie Rossiensky, Rick Ruback, David Smith, Rene Stulz, and seminar particiH pants at the Harvard Business School/Journal of Financial Economics Conference on the interplay between theoretical, empirical, and "eld research in "nance, the 2000 Utah...
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...revised form 10 December 1999 Abstract We survey 392 CFOs about the cost of capital, capital budgeting, and capital structure. Large "rms rely heavily on present value techniques and the capital asset pricing model, while small "rms are relatively likely to use the payback criterion. A surprising number of "rms use "rm risk rather than project risk in evaluating new investments. Firms are concerned about "nancial #exibility and credit ratings when issuing debt, and earnings ଝ We thank Franklin Allen for his detailed comments on the survey instrument and the overall project. We appreciate the input of Chris Allen, J.B. Heaton, Craig Lewis, Cli! Smith, Jeremy Stein, Robert Taggart, and Sheridan Titman on the survey questions and design. We received expert survey advice from Lisa Abendroth, John Lynch, and Greg Stewart. We thank Carol Bass, Frank Ryan, and Fuqua MBA students for help in gathering the data, and Kathy Benton, Steve Fink, Anne Higgs, Ken Rona, and Ge Zhang for computer assistance. The paper has bene"ted from comments made by an anonymous referee, the editor (Bill Schwert), as well as Michael Bradley, Alon Brav, Susan Chaplinsky, Magnus Dahlquist, Gene Fama, Paul Gompers, Ravi Jagannathan, Tim Opler, Todd Pulvino, Nathalie Rossiensky, Rick Ruback, David Smith, Rene Stulz, and seminar particiH pants at the Harvard Business School/Journal of Financial Economics Conference on the interplay between theoretical, empirical, and "eld research in "nance, the...
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...Oracle® Trading Community Architecture Reference Guide Release 12.1 Part No. E13569-04 August 2010 Oracle Trading Community Architecture Reference Guide, Release 12.1 Part No. E13569-04 Copyright © 2003, 2010, Oracle and/or its affiliates. All rights reserved. Primary Author: Ashita Mathur Contributor: Ajai Singh, Amy Wu, Anish Stephen Avinash Jha, Harikrishnan Radhakrishnan, Leela Krishna, Nishant Singhai, Ramanasudhir Gokavarapu, Shankar Bharadwaj Oracle is a registered trademark of Oracle Corporation and/or its affiliates. Other names may be trademarks of their respective owners. This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy, reproduce, translate, broadcast, modify, license, transmit, distribute, exhibit, perform, publish or display any part, in any form, or by any means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited. The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, please report them to us in writing. If this software or related documentation is delivered to the U.S. Government or anyone licensing it on behalf of the U.S. Government, the following notice is applicable: U.S...
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