...C H A P T E R 22 THE IRAC METHOD A. PURPOSES OF IRAC B. IRAC COMPONENTS 1. Issues 2. Rules of Law 3. Application of the Law to the Problem’s Facts 4. Conclusion 446 446 448 449 451 452 CHAPTER OVERVIEW The IRAC chapter focuses on the writing style used for the discussion portion of the memo. IRAC is an acronym for Issue, Rule, Application, Conclusion. These are the building blocks of a memo’s discussion. You will learn to identify issues and applicable legal authority. You will also learn how to extract the legally significant facts and apply them to the relevant law to draw substantiated conclusions. You will learn to identify effective IRAC use by dissecting discussions and labeling the IRAC components, and you will learn to draft IRAC sequences as well. 445 446 CHAPTER 22 / THE IRAC METHOD A. PURPOSES OF IRAC ! What Is IRAC? IRAC stands for Issue, Rule, Application, Conclusion. IRAC is the architectural blueprint for the discussion portion of a legal memo. It gives legal writing continuity and clarity and organizes the contents of the discussion. IRAC provides legal support and analysis for the issues posed by the problem and guides the writer toward a well-supported conclusion. IRAC benefits both the writer and the reader because the components are essentially a checklist designed to ensure that the discussion is analytically well thought-out and that it contains the necessary legal authority. IRAC is very important because...
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...9th Grade Lit/Comp B Research Paper Outline Unit 2, Lesson 11 Complete this outline and submit it to the dropbox in place of your Research Paper Rough Draft. You will work on this outline throughout Unit 2 Lessons 8-11. You will submit your completed outline to the drop box at the end of Unit 2 Lesson 11. Intro Hook - What interesting fact or statement would make your reader WANT to read the rest of your essay? Your hook should NOT be in the form of a question. Innovations in technology relating to weaponry and machinery made great advancements during the period between World War I and World War II. These advancements in machinery contributed to increased fighting capability by land, air and sea. Background- introduce your topic and...
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...Mr. Clark, Comp. 1 Formal Essay #1 (Final Draft) 02.09.11 Paycheck-to-Paycheck A popular phrase when out with friends is “I’m so broke.” However, it’s just a figure of speech, right? Most of us are fortunate enough to be well off with finances and have the luxury to have a little shopping spree here and there occasionally. But for the Millers that’s not the case at all. They have to live paycheck-to-paycheck and barely make ends meet. The town of Wanaque, New Jersey is very small, three miles long to be exact. But in this small town there are all types of social and economic classes from very poor to very wealthy. A family with a set of twins and another child just hitting elementary school would certainly be affected by this economy, yet the Millers still fight to keep their family functional. People take many things for granted like food, water, and shelter. Most of us can simply pay our utilities bills, sleep under a safe roof, and go grocery shopping when your refrigerator is empty. For the Millers it’s a different story. Anna Miller, mother of three, works part-time as a nanny for two homes and in retail. Eric Miller has been working at the same job for the past six years, and although he gets a holiday bonus every Christmas, he has never gotten a raise. Their three kids, twins Jason and Justin, and third child Jared are all attending the middle school in town. The family lives on the outskirts of our town in a neighborhood that’s not so great. They live...
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...Aubri Mullinnix 4/1/2015 Rough Draft Turner Comp 2 Is Prescription Drug Abuse an Epidemic? Many people especially the younger generation, ages starting at twelve years old have turned to the abuse of prescription drugs. The most commonly misused prescription drugs are painkillers (opioids), antidepressants, and anxiety medication. People claim addiction is a choice, but according to science addiction is considered a brain disease due to the fact that it alters the brain permanently by changing the structure of the brain itself and how it works. Some say the huge sting made over prescription drug abuse is all over exaggerated and they blame the media. But how can you make the claim that the abuse of prescription drugs isn’t a huge epidemic? The 2010 Nation Survey of Drug use and Health states that 2.4 million Americans have used prescription drugs non medically within the last year with ages 18-25 being the highest of users. Evidence proves that prescription drug abuse is an epidemic in the United States today, and those who disagree rely on blaming the media for falsely portraying the intensity of prescription drug abuse. People often think everything is okay as long as it’s not right in front of their faces, and too many people have turned a blind eye to this dangerous addiction. It is time for people to realize the real issues prescription drug abuse is causing...
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...Lizbeth Gerena Final Project- My Writing Portfolio English Comp. 101 Prof. Cody June 27, 2015 I have decided to enter writing assignments 1, 2, and 5 into my writing portfolio as a part of my final project. I chose these three specific essays because each essay relates to me in a unique way regarding my life experiences. I feel that I capture my audience’s attention in such a personal way that they desire to hear more. My personal writing comes from a vantage point about a particular subject in an expressive aim. The content of my writings are equipped for people who are more advanced in life; compared to those who haven’t had experience to support a family, finances, or particular employment. My writings apply to the expressive aim of writing and have comparable lacks. In my future writing processes, I plan to sum up my essays with less redundancy and more content. I learned to touch on the major points of my writings without presenting new information into my conclusions. While reviewing my essays, I realized that I continued to repeat the same errors but made the effort to not double speak when creating my words and thoughts. Given the corrections, I was able to make improvements to my writings so that they will have a continuous, but steady flow avoiding lessening the value of the subject at hand. Throughout the review process of my writing assignment 1, I was able to learn how to conduct APA Style within in my essays. Although...
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...Account Executive (AE)-the liaison between an advertising agency and its clients; the nature of the account executive's job requires excellent persuasion, negotiation, and judgment skills in order to both successfully alleviate client discomfort and sell highly effective, groundbreaking ideas account team -A group of people comprising many different facets of the advertising industry (direct marketing, public relations, graphics design, etc.) who work together under the guidance of a team leader to both interface with other members of the account team and team members of their own respective specialities creative brief -a document that outlines and channels an essential creative idea and objective cognitive style- the unique preference of each person for thinking about and solving a problem. Cognitive style pioneer Carl Jung proposed three different dimensions in which thinking differs: sensing versus intuiting, thinking versus feeling, and extraverted versus introverted creative abrasion- the clash of ideas, abstracted from the people who proposed them, from which new ideas and breakthroughs can evolve interpersonal abrasion- the clash of people, often resulting from an inability to regard idea feedback as separate from personal feedback, from which communication shuts down and new ideas get slaughtered unique selling proposition- A promise contained in an advertisement in which the advertised brand offers a specific, unique, and relevant benefit to the consumer ...
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...Legal Studies Research Paper Series Research Paper No. 07 - 25 E-marriage: Breaking the Marriage Monopoly Adam Candeub Mae Kuykendall This paper can be downloaded without charge from the Social Science Research Network Electronic Paper Collection at: http://ssrn.com/abstract=1491704 Candeub-Kuykendall: Draft. Do Not Cite or Quote Without Permission E-MARRIAGE: BREAKING THE MARRIAGE MONOPOLY Adam Candeub and Mae Kuykendall ∗ ABSTRACT: This Article advocates updating the law governing marriage formation to recognize the shift in social interactions from real to virtual life. We argue that couples can use internet communications not only to marry when separated by great distance but also to choose which state’s laws will authorize their marriage. In particular, same sex couples could marry under the laws of a state that permit such unions, regardless of where they exchange vows. States inadvertently have created geographic monopolies, requiring each marriage receiving the benefits of their licensing laws to be performed within their borders. This Article’s model builds upon established precedents, such as proxy marriage and choice of law for multijurisdictional and internet contracts. Using the power of internet communications, our proposal allows states to compete over marriage’s procedures and substance. Depending on a couple’s preferences for “e-ritual” and a state’s desired level of regulatory control, couples could consume the trappings of a traditional ceremony...
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...William and Mary Law Review Volume 49 | Issue 4 Article 16 Constitution Writing in Post-conflict Settings: An Overview Jennifer Widner Repository Citation Jennifer Widner, Constitution Writing in Post-conflict Settings: An Overview, 49 Wm. & Mary L. Rev. 1513 (2008), http://scholarship.law.wm.edu/wmlr/vol49/iss4/16 Copyright c 2008 by the authors. This article is brought to you by the William & Mary Law School Scholarship Repository. http://scholarship.law.wm.edu/wmlr CONSTITUTION WRITING IN POST-CONFLICT SETTINGS: AN OVERVIEWt JENNIFER WIDNER* During the past forty years, over 200 new constitutions have emerged in countries at risk of internal violence. Internationally brokered peace accords have entailed the development of constitutions not only in the Balkans but also in Cambodia, Lebanon, East Timor, Rwanda, Chad, Mozambique, Bougainville-Papua New Guinea, Nepal, the Comoros, and other places.' New constitutions have heralded the adoption of multiparty systems from Albania to Zambia. 2 Policymakers have started to ask what we have learned and specifically whether some constitutional reform processes are more likely than others to deliver a reduction in violence or more rights-respecting fundamental documents. For example, over the past decade, the Commonwealth, the U.S. Institute of Peace, and t This Article draws in part on WIDER Research Paper 2005/51 and is published with the kind permission of the UNU-WIDER. * Professor of Politics and International Affairs, Princeton...
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...The Role and Measurement of Quality in Competition Analysis 2013 The OECD Competition Committee discussed the role and measurement of quality in competition analysis in June 2013. This document contains an executive summary of that debate and the documents from the meeting: an analytical note by the OECD staff and written submissions: Australia, Canada, Chile, the European Union, Indonesia, Japan, Mexico, Portugal, United Kingdom, Ukraine, United States and BIAC. A note by Theodore Voorhees Jr. as well as a detailed summary of the discussion are also included. Competition policy is just as concerned with quality as it is with prices. While the importance of quality is undisputed and issues about quality are mentioned pervasively in competition agency guidelines and court decisions, there is no widely-agreed framework for analysing it which often renders its treatment superficial. There are a number of reasons why in practice, courts and competition authorities rarely analyse quality effects as rigorously as they analyse price effects. First, quality is a subjective concept and therefore much harder to define and measure than prices. In addition, microeconomic theory offers little help in predicting how changes in the level of competition in a market will affect quality and it is usually up to empirical analysis to determine how quality will change in response to varying degrees of competition in the context of particular markets. Given difficulties in terms of the evaluation...
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...Education Coordinating Board of the State of Washington Indiana State Board of Nursing Joint Review Committee on Education In Radiologic Technology National Alliance of Concurrent Enrollment Partnerships National Association of Schools of Art and Design National Association of Schools of Theatre National League for Nursing Accrediting Commission Printing Industries of America, Inc. Approved for Veterans Membership The American Association of Community Colleges Aviation Technician Education Council The Council of North Central Two Year Colleges The Higher Education Transfer Alliance The National Academic Advising Association The North Central Association of Colleges and Schools Servicemembers Opportunity Colleges TOLL FREE NUMBER: 1-800-742-9198 FAX NUMBER: 1-812-888-5868 ADDRESS: 1002 North First Street, Vincennes, Indiana 47591 PHONE: 812-888-8888 WEB: www.vinu.edu myvu.vinu.edu Dr. Richard E. Helton Twenty-First President of Vincennes University COMMITMENT TO SERVICES: All employees of Vincennes University are committed to...
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...LEB Exam 2 Review Cases: * In re Sept. 11 Litigation (S.D.N.Y. 2003) (Class action lawsuit) – Negligence – Duty of Care * Families of people who died in the attack sued American Airlines and Aviation security companies who were responsible for on-the-ground security in the Boston airport on 9/11 * Argued that they were carless in screening passengers * D’s defense: no duty to the victims in New York because this type of event has never happened in the past * Verdict: Not dismissed * When a plane is hijacked, it is reasonably foreseeable that the plane may crash, making passengers AND OTHERS AT THE CRASH SITE reasonably foreseeable victims * Not overly burdensome (Factor 6) to impose duty because D is in the business of moving people SAFELY from place to place * Otis Engineering Co. vs. Clark (Tex. 1983) – Negligence Duty of Care * Two women killed by drunk driver (he worked for Otis and was sent home because he was drunk at work) * Is there a duty to control the conduct of another? * General rule: No (usually when employees are not following through with company practices, company not held responsible) * Exception: Employer’s exercise of control over INCAPICTATED employee = employer must do what reasonably careful employer would do under similar circumstances * Duty of reasonable care generally does not include a duty to control the activities of others to prevent the employee...
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...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...
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...Management Accounting Research, 2002, 13, 1–39 doi: 10.1006/mare.2001.0175 Available online at http://www.idealibrary.com on The association between activity-based costing and improvement in financial performance Douglass Cagwin* and Marinus J. Bouwman† This study investigates the improvement in financial performance that is associated with the use of activity-based costing (ABC), and the conditions under which such improvement is achieved. Internal auditors furnish information regarding company financial performance, extent of ABC usage, and enabling conditions that have been identified in the literature as affecting ABC efficacy. Confirmatory factor analysis and structural equation modelling are used to investigate the relationship between ABC and financial performance. Results show that there indeed is a positive association between ABC and improvement in ROI when ABC is used concurrently with other strategic initiatives, when implemented in complex and diverse firms, when used in environments where costs are relatively important, and when there are limited numbers of intra-company transactions. In addition, measures of success of ABC used in prior research appear to be predictors of improvement in financial performance. c 2002 Elsevier Science Ltd. All rights reserved. Key words: activity-based costing; new business initiatives; ABC success; structural equation models. 1. Introduction Activity-based costing1 (ABC) has been promoted and adopted as a basis for making strategic...
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...Fayette County Schools Research Paper Survival Guide June 2009 (revised November 2011) Compiled by: Jillian Bowen, Joanne Dirring, Monica Dorner, Greta Jackson, Shery Kearney, Ann Richardson, and Cheryll Thompson-Smith Based on the work of: Linda Brem, Kathy Franks, Cathy Nix, Ann Richardson, and Cynde Snider Table of Contents Plagiarism………………………………………………………………. Plagiarism Statement - Middle School……………………………..... Plagiarism Statement - High School……………………………….... English Research Requirements…………………………………….. Middle School Requirements…………………………………... 9th Grade Requirements………………………………………… 10th Grade Requirements………………………………………. 11th Grade Requirements………………………………………. 12th Grade Requirements………………………………………. Frequently Asked Questions…………………………………………. Annotated Bibliographies……………………………………….. Citation Formats…………………..……………………………... Common Mistakes………………………………………………. Documentation and Plagiarism…………..…………………….. Internet and Databases…………………………………………. MLA Manuscript Form…...……………………………………… Note Cards…..…………………………………………………… Outlines…………………………………………………………… Paraphrases and Quotations..…………………………………. Parenthetical Documentation……………………………...…... Quoting Poetry……………………………..……………………. Research Papers..………………………………………………. Research Process……………….……………………………… Research Projects……….……………………………………… Source Cards..…………………………………………………… Works Cited Page……………………………………………….. Research Glossary……………………………………………………. Online Resources……………………………………………………… Works Cited…………………………………………………………….....
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...Investment Banking Valuation, Leveraged Buyouts, and Mergers & Acquisitions JOSHUA ROSENBAUM JOSHUA PEARL FOREWORD BY JOSEPH R. PERELLA Investment Banking Founded in 1807, John Wiley & Sons is the oldest independent publishing company in the United States. With offices in North America, Europe, Australia, and Asia, Wiley is globally committed to developing and marketing print and electronic products and services for our customers’ professional and personal knowledge and understanding. The Wiley Finance series contains books written specifically for finance and investment professionals as well as sophisticated individual investors and their financial advisors. Book topics range from portfolio management to e-commerce, risk management, financial engineering, valuation, and financial instrument analysis, as well as much more. For a list of available titles, please visit our Web site at www.WileyFinance.com. Investment Banking Valuation, Leveraged Buyouts, and Mergers & Acquisitions JOSHUA ROSENBAUM JOSHUA PEARL John Wiley & Sons, Inc. Copyright C 2009 by Joshua Rosenbaum and Joshua Pearl. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976...
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