The Audit And Compensation Committees Essay - 1366 Words

This paper contributes to the auditing literature by investigating empirically auditors’ responses to overlapping membership on audit and compensation committees (overlapping committees) and the equity holdings by overlapping audit committee members. Boards of directors are at the helm of corporate governance and work through sub-committees (Adams, Hermalin, Weisbach, 2010; Hermalin Weisbach, 1998; Hermalin Weisbach, 2003). Delegating different board functions to distinct committees represents a separation of tasks and functions, and has been strongly recommended as a suitable mechanism for improving corporate governance (Kesner, 1988; Spira Bender, 2004). Two important sub-committees found in modern organisations are the audit and compensation committees. The audit committee is a subcommittee of the board of directors with delegated authority to oversee the auditing and financial reporting-related matters of the firm. The compensation committee, on the other hand, is entr usted with responsibility for setting managerial pay, including an optimal amount of performance-based incentive pay. The question of whether overlapping membership, where at least one audit committee member is also on the compensation committee, is desirable from a governance perspective has received increasing attention from professionals and researchers (Chandar, Chang, Zheng, 2012; Habib Bhuiyan, 2014; KPMG, 2008; Liao Hsu, 2013). The rationale for overlapping membership is based on theShow MoreRelatedIn depth analysis of Financial Statements BP1143 Words   |  5 Pagesaccounting adjustments arising from their  audits, any disagreement or difficulties encountered in working with management, and any identified  fraud  or illegal acts 6.board of directors They delegate authority to certain executives to carry out certain activities – explicitly acquisition, disbursement, mgmt of org funds -must ensure that directors, staff, volunteers comply with the policies – through reports delivered by the executive, board committees and auditors or consultants ResponsibleRead MoreThe Sarbanes Oxley Act Summary And Introduction1714 Words   |  7 Pagesfinancial reporting, and audit functions. The SEC has worked with NYSE and NASDAQ to harmonize the new Corporate Governance Rules. Throughout the rest of this paper, the more detailed listing requirements of the NYSE and NASDAQ will be discussed. 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The author studies the relationships between the director overlap and financial reporting quality, and for that purpose, analyzes the compensation measurement system and how it tights to performance (p. 183). The researcher also focuses on the impact of audit committee on the reporting and disclosure. The mainRead MoreA Report On Bombardier Canada1132 Words   |  5 Pagesa director since 2005. (Director s Bios - Board of Directors - Bombardier, 2014) Committee Structures The board of directors is separated into different committees as we can see in the table bellow taken from Board Committees and Charters - Bombardier (Board Committees and Charters - Bombardier, 2014) Audit committee The audit committees responsibilities are to help directors reach their responsibilities while taking into account accountability, maintain good communication between BombardierRead MoreApple Corporate Governance899 Words   |  4 Pageswhether or not there is a process to punish the executives for making poor or selfish decisions. Moreover, there is no indication of the independence of the Audit and Compensation committees. This leaves the company exposed to possible conflicts of interest, particularly if an insider such as Mr. Cook has a seat on either of these committees. 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Commonly Confused Words Quotation and Quote

In formal English, quotation is a noun (as in a quotation from Shakespeare) and quote is a verb (She likes to quote Shakespeare). However, in everyday speech and informal English, quote is often treated as a shortened form of quotation. Definitions The noun quotation refers to a group of words taken from a text or speech and repeated by someone other than the original author or speaker. A direct quotation is a report of the exact words of an author or speaker. Direct quotations are placed inside quotation marks.An indirect quotation is a paraphrase of someone elses words: it reports on what a person said without using his or her exact words. Indirect quotations are not placed inside quotation marks. The verb quote means to repeat a group of words originally written or spoken by another person. In informal speech and writing, quote is sometimes used as a shortened form of the noun quotation. See usage notes below. Examples She remembered a quotation  shed read recently, the words of H.L. Mencken: Nothing can come out of an artist that is not in the man.(Hilary Sloin, Art on Fire. Bywater, 2012)Relying on numerous interviews of parents and children with a wide range of skin colors, [Lori] Tharps proves the  quotation  by the social scientist Frank Sulloway to be painfully true: No social injustice is felt more deeply than that suffered within ones own family.(Allyson Hobbs, Im Not the Nanny: Multiracial Families and Colorism. The New York Times, November 3, 2016)Many times I have wanted to quote Topsy, the young black girl in Uncle Toms Cabin. I have been tempted to say, I dunno. I just growed.(Maya Angelou, Mom Me Mom. Random House, 2013)[V]ery few quotes in newspapers are completely accurate in the sense of  being faithful to the false starts and hesitancies of the spoken word.(Ian Jack, Should We Quote Swear Words? Im Not Sure Theyre Absolutely Necessary. The Guardian [UK],  September 20, 2013) Usage Notes The noun quote, short for quotation, was first recorded in 1888. ... This sense of quote has met with strong disapproval in some quarters. Such commentators as Bernstein 1965, Follett 1966, Shaw 1977, and Trimmer McCrimmon 1988 have disparaged its use in writing, and the Heritage 1969, 1982 usage panel rejected it by a large majority (the 2000 panel has lightened up). Some other critics, however, have taken a more tolerant view. Harper 1985, for example, accepts its use in writing that has a conversational tone, and Bremner 1980 calls it standard in the publishing business.The noun quote is now widely used in standard if mostly casual writing, ... but there are still times when it seems most appropriate to choose quotation instead. We recommend that you let your own judgment of the writing situation and your sense of idiom be your guide.(Merriam-Websters Concise Dictionary of English Usage, 2002)The problem with quotation is that, to the writer who hopes to deliver goods quickly, th e three syllables sound and read as if they were slowing the sentence down. The single syllable of quote, meanwhile, sounds apt to such a writer. And it sounds more and more natural all the time, as it seems to predominate in spoken English. So although it remains informal for now, its gaining ground in formal prose.(Bryan A. Garner, Garners Modern English  Usage, 4th ed. Oxford University Press, 2016) Practice (a) Melinda begins each of her essays with a familiar ______.(b) When he cant think of an answer, Gus likes to _____ a song lyric. Answers to Practice (a) Melinda begins each of her essays with a familiar quotation.(b) When he cant think of an answer, Gus likes to quote a song lyric.

Immunology Free Essays

Introduction to IMMUNOLOGY COURSE †¢ Subject Agenda* Theoretical part (Lecture): 14. 01—-18. 03—-22. We will write a custom essay sample on Immunology or any similar topic only for you Order Now 04. 2013 Practical part (Labwork) †¢ Study Materials: Textbook (David Male and Ivan Roitt-2006-DIR; Abul Abbas-2007AA), Clips and Internet search †¢ Classconversation@gmail. com. Pass: btiu12345 †¢ Evaluation – Midterm Exam, Final Exam, Labwork – Assignment (Home-work, Topic-oriented-In-class discussion, Readand-Present Practice) Contact me at: R501, IU Building; or via email: ntthoai@hcmiu. edu. vn NTTH-HCMIU-IMMUN-2013 Introduction to IMMUNOLOGY- An X soup What is Immunology? What is Immune System (IS)? †¢ History of Immunology †¢ Cells and Soluble Mediators of IS= ? †¢ Immune Response- Pathogens (Ags): Innate and Adaptive Immunity- Collaboration NTTH-HCMIU-IMMUN-2013 Introduction to IMMUNOLOGY What is Immunology? What is Immune System (IS)? Immunology is the study of our protection from foreign macromolecules or invading organisms and our responses to them. Foreign macromolecule/ Antigen –— Immunogen: e. g. virus protein, worm, parasite Everything that should not be in my body Immune System: Molecules, cells, tissues and organs which provide nonspecific and specific protection against Microorganisms; Microbial toxins and Tumor cells Crucial to human survival NTTH-HCMIU-IMMUN-2013 History of Immunology †¢ Experiential Immunology period †¢ Experimental Immunology period †¢ Modern Immunology period Immunology act as an independent subject (1970s) NTTH-HCMIU-IMMUN-2013 I. Experiential Immunology period (the 17th century- the middle of 19th century) In ancient times, many serious infection diseases, such as smallpox, plague and cholera etc, caused innumerable people dead. Plague !!! — Black Death Disease NTTH-HCMIU-IMMUN-2013 Story of Plague port of Weymouth. The Black Death was one of the most devastating pandemics in human history, peaking in Europe between 1348 and 1350, and killing between 75 million and 200 million people Wikipedia Yersinia pestis NTTH-HCMIU-IMMUN-2013 Figure 1. Photomicrographs demonstrating the high bacterial burden of Y pestis in various organs. Top left, A: Tissue Gram stain of a lymph node reveals the profusion of neutrophils and large clumps of Gram-negative coccobacilli characteristic of Y pestis (Brown-Hopps, original ? 00). Large clusters of bacteria (arrows) are found in the alveolar spaces (top right, B), adrenals (bottom left, C), and kidneys (bottom right, D) [hematoxylin-eosin, original ? 400]. Chmura et al. 2003, CHEST, Painful Lymphadenopathy and Fulminant Sepsis in a Previously Healthy 16-Year-Old Girl NTTH-HCMIU-IMMUN-2013 ~ 430 B. C: Peloponesian War, Thucydides describes plague – the ones who had recovered from the disease could nurse the sick without getting the disease a second time NTTH-HCMIU-IMMUN-2013 In 1670, Chinese medical practitioners : variolation Edward Jennar —-An English physician He discovered that cowpox vaccination protected against smallpox in 1796 NTTH-HCMIU-IMMUN-2013 Vaccine- Vaccination Vaccine: A preparation of microbial antigen, often combined with adjuvants,that is administered to individuals to induce protective immunity against microbial infections. Vaccination: A general term for immunization against infectious diseases,orginally derived from immunization against smallpox which uses the Vaccinia virus. NTTH-HCMIU-IMMUN-2013 NTTH-HCMIU-IMMUN-2013 Why do they not want to play with my kids? NTTH-HCMIU-IMMUN-2013 II. Experimental Immunology period (the middle of 19th century-the middle of 20th century) 1. Active immunity In the middle of 19th century R. Koch —-Isolated and cultured bacteria successfully Pasteur —-Infectious diseases were caused by pathogens In 1880, Pasteur —-Anti-cholera live-attenuated vaccine (old culture of Chicken V. cholera) —-Artificial active immunity Robert Koch Active immunity: The form of adaptive immunity that is induced by exposure to a foreign antigen and in which the immunized individual plays an active role in responding to the antigen. Louis Pasteur(1822-1895) NTTH-HCMIU-IMMUN-2013 . Passive immunity In the late eighties of 19th century Roux and Yersin: Diphtheria was caused by exotoxin produced by C. diphtheriae The discovery of diphtheriae antitoxin and bactericindins Antitoxin—-Antibody (Ab); Exotoxin—-Antigen (Ag) Study on reaction of Ag and Ab in vitro —-Serology In 1890,Von Behring and Kitasato —-dipht heriae antitoxin was applied in treatment of Diphtheria —- Artificial passive immunity Passive immunity: The form of immunity to an antigen that is established in one individual by transfer of antibody or lymphocytes from another individual who is immune to that antigen. NTTH-HCMIU-IMMUN-2013 3. Mechanism of protective immunity Cell mediated immunity(CMI) —–1883-1884, Metchnikoff: Microorganisms were engulfed and destroyed by phagocytic cells Humoral immunity(HI) —-1897,Ehrlich: Ab in serum played important roles in protective immunity Both HI and CMI were very important for protective immunity, Ab in serum could promote the phagocytosis of phagocytic cells —- 1903, Wright Douglas 4. Study on immune-pathology immune disease In 1902, Richet and Portier—-Anaphylaxis Pirquet and Shick—-Hypersensitivity In 1903, Arthus—-Arthus phenomenon In 1906, Pirquet —- Allergy In 1907, Donath and Landsteiner —-Autoantibody cause autoimmune disease NTTH-HCMIU-IMMUN-2013 5. Study on antigen In the early of 20th century, Landsteiner studied on antigenic determinant (epitope) —-ABO blood type 6. Study on immunochemistry In 1938,Tiselius and Kabat —-Ab is ? globulin In the fifties of 20th century, Porter and Edelmen, —-Molecular structure of Ab: 4 peptides 7. Study on immune tolerance: No positive response to specific Ag In 1945, Oven found natural immune tolerance In 1953, Medawar set up animal model of acquired immune tolerance in newborn period. . Hypothesis for Ab formation Templates postulate (1930,Breinl and Haurowitz) Variable folding postulate (1940,Pauling) Natural selection postulate (1955,Jerne) Clonal selection theory (1959, Burnet):- Clone: a group cells that stem from identical cell NTTH-HCMIU-IMMUN-2013 III. Modern Immunology period (the middle of 20th century-the 21th century) 1. Study on immune system In 1957, Glick Fabricius found out that Chicken without bursa can not produce Ab —-B cell In 1961,Good and Miller —- Cell mediated immune of new born mice whose thymus were taken away are defective —-T cell 2. Study on monoclonal antibody —-In 1975, Kohler and Milstein 3. Study on immune genetics —-In 1978, genetic control of antibody diversity —-Discovery of accurate mechanism of immune response on gene level (MHC, TCR , BCR) 4. Study on molecular mechanism of T/B lymphocyte activation and signal transduction 5. Study on effective mechanism of immune cells NTTH-HCMIU-IMMUN-2013 6. Study on clinical immunology Organ transplantation; Autoimmune disease; Tumor immunology; Infectious diseases 7. Study on applied immunology Preparation of monoclonal antibody and genetic engineering antibody; Preparation of recombinant cytokines; Study on DNA vaccine; Study on treatment with immune cells 8. New techniques of modern immunology and application Separation of immune cells; Protein analysis technique; Phage display technique; Preparation of new animal model NTTH-HCMIU-IMMUN-2013 NTTH-HCMIU-IMMUN-2013 NTTH-HCMIU-IMMUN-2013 The immune system Immune system Innate (non-specific) immunity Adaptive (specific) immunity Anatomic barriers (Skin,mucous membranes) †¢Physological barriers (temperature, pH) †¢Phagocytic Barriers (cells that eat invaders) †¢Inflammatory barriers (redness, swelling, heat and pain) †¢Antigen specificity †¢Diversity †¢Immunological memory †¢Self/nonself recognition NTTH-HCMIU-IMMUN-2013 Our immune systems generate an almost infinite variety of cells and substances Foreign Recognition Memory Upon 2 ° exposure produces enhanced re sponse Effector Response To eliminate or neutralize particle *In some cases, the IR fails to function; at other times, the IR can turn on its host NTTH-HCMIU-IMMUN-2013 Humoral and cellular immunity (antibody mediated or cellular) NTTH-HCMIU-IMMUN-2013 B cells Surface bound antibody Antibody secreting B cell Antigen B-cell Soluble antibodies, circculate in the body NTTH-HCMIU-IMMUN-2013 Antibody secreting B cell B-cell Virus killed NTTH-HCMIU-IMMUN-2013 Discussion Topics 1. Why do warm-blooded, long-lived animals require particularly complex immune defense? – p4-DIR 2. Why would removal of Ag lead to the decline in an immune response? – p14-DIR And many more to explore in the DIR textbook Home works P18-DIR NTTH-HCMIU-IMMUN-2013 The real ones Crawling Macrophage Neutrophil and DCs NTTH-HCMIU-IMMUN-2013 Introduction to IMMUNOLOGY- An X soup †¢ What is Immunology? What is Immune System (IS)? †¢ History of Immunology †¢ Cells and Soluble Mediators of IS= ? †¢ Immune Respone- Pathogens (Ags): Innate and Adaptive Immunity- Collaboration Read DIR-page 1-18 NTTH-HCMIU-IMMUN-2013 Once upon a time†¦ There was a WARGAMES OF THRONES- MATTER OF â€Å"LIVE OR DIE† HAS IT ALREADY ENDED? NO, IT IS JUST A BEGINNING†¦ NTTH-HCMIU-IMMUN-2013 How to cite Immunology, Papers

Boys And Girls Essay Example For Students

Boys And Girls Essay A Comprehensive Summary ofAlice Munro’s â€Å"Boys and Girls†Alice Munro’s â€Å"Boys and Girls† is a story about a girl that struggles against society’s ideas of how a girl should be, only to find her trapped in the ways of the world. The story starts out on a farm in the 1940’s. The narrator is a woman who is telling the first person point of view of when she was a girl. The girl’s father was a fox farmer. He was a hard working, quiet man and the girl really respected him. Every winter the father killed the foxes that he raised and sold their pelts. The girl loved this time and found it seasonal, although her mother despised it. In the beginning the girl is about nine years old. She had a younger brother named Laird with whom she shared a bedroom. At night when they would go to bed they would get scared and try to distract themselves by singing. After Laird would go to sleep the girl stayed up and told herself stories. In these stories she was a great hero. She was courageous and bold and she accomplished great feats to rescue others. Everyone adored her for being heroic. The stories always involved her riding and shooting though she couldn’t ride a horse or shoot a gun. The girl took great pride in the fact that she helped her father with the chores on the farm. Her main chore was to water the foxes. Laird would help with a small watering can though he would usually spill most of his water. The girl would also help her father when he would cut the long grass around the fox pens. He would cut it and she would rake it up. He would then throw the grass on top of the pens to keep the sun off of the foxes . The entire fox pen was well thought out and well made. The foxes were fed horsemeat, which could be bought very cheap. When a farmer had a dying horse her father would pay for the horse and slaughter it. Her father was very ingenious with his fox farm and the girl was obviously impressed. She was proud to work with her father. One time while her father was talking to a salesman he said, â€Å"Like you to meet my new hired man.† That comment made her so happy, only to have the salesman reply that he thought it was only a girl. While the girl loved the work outside she hated to do the ‘woman’s work’ inside. She disliked her mother for making her do it, and believed that her mother only made her do it because she didn’t like it. She didn’t like anything about this work. She hated the hot dark kitchen, and thought that work was endless, depressing and unimportant as compared to the work she did for her father. She would do a chore for her mother and then run off before she could tell her anything else to do. She had a very low opinion about anything to do with mother. The only thing the mother had to talk about were things that were unimportant to the girl, like dresses and old boyfriends. She thought that her mother was undependable, easily fooled, conniving and ignorant about the way things really were. This opinion was very much different than that she had of her father. The girl began feeling like she was being attacked. Like everyone was out to make her a ‘girl’. When her grandmother came to town she was bombarded with comments like, â€Å"Girls don’t slam doors like that.† and â€Å"Girls keep their knees together when they sit down.† The worst was when she would ask a question and the grandmother would reply â€Å"That’s none of a girl’s business.† The girl rebelled against comments like these and continued to slam doors and sit awkwardly. By this time things were changing. Farmers were buying tractors and it became harder to find horses. The family would sometimes get healthy horses that no longer had any use. They would keep these horses all winter long. One winter when she was eleven years old they had two horses, Mack and Flora. Mack was an old workhorse slow and easy to handle. Flora was a sorrel mare who was violent and reckless. The following spring Mack was to be slaughtered. Henry, w ho was a hired man on the farm, led Mack out of the stable. While this was going on the girl took Laird up into the barn so that they could watch them shoot the horse. When the horse was shot it didn’t die instantly but instead he fell over and kicked his legs for a few seconds, which caused Henry to laugh. After he died the men examined the horse in a very practiced and businesslike way. The girl felt very uneasy about the death. She then became scared that she would get into trouble for showing Laird the killing so she took him to a movie to help him forget it. .uafa6b8aa56416a5b5a42fee014307e36 , .uafa6b8aa56416a5b5a42fee014307e36 .postImageUrl , .uafa6b8aa56416a5b5a42fee014307e36 .centered-text-area { min-height: 80px; position: relative; } .uafa6b8aa56416a5b5a42fee014307e36 , .uafa6b8aa56416a5b5a42fee014307e36:hover , .uafa6b8aa56416a5b5a42fee014307e36:visited , .uafa6b8aa56416a5b5a42fee014307e36:active { border:0!important; } .uafa6b8aa56416a5b5a42fee014307e36 .clearfix:after { content: ""; display: table; clear: both; } .uafa6b8aa56416a5b5a42fee014307e36 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uafa6b8aa56416a5b5a42fee014307e36:active , .uafa6b8aa56416a5b5a42fee014307e36:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uafa6b8aa56416a5b5a42fee014307e36 .centered-text-area { width: 100%; position: relative ; } .uafa6b8aa56416a5b5a42fee014307e36 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uafa6b8aa56416a5b5a42fee014307e36 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uafa6b8aa56416a5b5a42fee014307e36 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uafa6b8aa56416a5b5a42fee014307e36:hover .ctaButton { background-color: #34495E!important; } .uafa6b8aa56416a5b5a42fee014307e36 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uafa6b8aa56416a5b5a42fee014307e36 .uafa6b8aa56416a5b5a42fee014307e36-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uafa6b8aa56416a5b5a42fee014307e36:after { content: ""; display: block; clear: both; } READ: The Bomb That Saved Millions EssayChanges on the farm weren’t the only changes going on. Laird was becoming stronger than she was. She began fixing up her side of the room with lace. She had a dressing table, and she was planning to put a barricade in between her bed and Laird’s. At night she wasn’t scared anymore and she stopped singing. Her stories that she told herself were changing. She was now the one being rescued by boys and men. She began to worry more about what she was wearing and what her hair looked like. Two weeks after Mack was slaughtered it was time for Flora to be killed. This time she didn’t think about watching. She even felt somewhat ashamed, and her attitude to her father and his work began to change. So while the killing was underway her and her brother were picking up sticks to make a teepee out of. Suddenly there was a lot of commotion and Flora was running free. Her father told her to shut the gate. She ran to the gate and just had just enough time to close it. Instead of closing the gate she opened it wide and let the horse run free. Laird got there just in time to see her do it. When her father and Henry showed up they thought that she didn’t get there in time. They simply got the gun and the knives they used and jumped in the truck. On the way out they stopped and picked up Laird who was begging to go. Even though the girl thought that she would be in trouble for letting the horse out she did not regret it, even though she wasn’t sure why she had done it. After everyone arrived back home they had dinner. Laird was excited and showed off the blood that he had on his arm from the horse. During dinner Laird told everyone how she had let the horse out of the gate. She began crying and her father said, â€Å"Never mind, she’s only a girl.† Finally she didn’t protest it and thought that maybe it was true. Book Reports

Legal Environment Torts and Product Liability

Introduction A tort is a civil wrong that is committed as a breach of duty owed to somebody else. The law of torts covers different topics like false imprisonment, auto accidents, product liability and slander and libel. Environmental pollution may also be included in such a case. The person who suffers is supposed to be compensated by the person who is liable or responsible for the injury inflicted.Advertising We will write a custom essay sample on Legal Environment: Torts and Product Liability specifically for you for only $16.05 $11/page Learn More The role of economic torts is to ensure that individuals are protected from a possible interference in their business or trade operations. As a form of a case law, product liability ensures that manufacturers, distributors as well as the retailers of a product bear responsibility in the event that a product that they offer to the market results in any injury to the consumers. This is because they are the on es who make customers access the product and hence should be ready to explain the injury in question. In this case, they should be able to maintain their responsibility for any action. In a legal environment, a specific case can be said to be frivolous if it has little or no chance of being won in the courts (Coase, 1990, p.4). The claim is termed frivolous if it is found to be rather absurd. This might be regardless of the legal standing that the case seems to be portraying at that particular time. In some occasions, the case might be prohibited by the law. On the other hand, a case can only be certified to be frivolous after a proper investigation has been done. The legal environment plays an integral role in business and can either make the environment (business) favorable or unfavorable. Companies continue to face lawsuits as a result of their business activities and this study will look at two cases that have manifested themselves in recent years. Discussion Facts We have two c ases where both complainants sued for what they considered to be damages done on them. In the first case, Stella Liebeck sued McDonalds for damages from the third degree burns she sustained from hot McDonalds coffee that she spilled on her lap while seated in her car (Ted, 2005, p. 16). The key fact about this case is that Stella was not driving when she pulled the lid off but rather she was on the passenger’s seat. She had ordered for coffee from the drive-through window of the company’s franchised restaurant. At that particular time, it was her grandson who was driving the car. The incident took place as the grandson attempted to pull over the car so that she could have time to add cream and sugar to her coffee. By the time this occurred, the hot cup of coffee was between her knees.Advertising Looking for essay on environmental law? Let's see if we can help you! Get your first paper with 15% OFF Learn More After the coffee spilled, she had to sit in the puddle of hot liquid for over 90 seconds. In addition, she was seriously burned and needed treatment and rehabilitation for almost two years. This was after she sustained 6-16% burns on her skin thereby undergoing skin grafting. In the second case, Roy L. Pearson sued Custom Cleaners for several million dollars for damages resulting from a lost pair of trousers (Fisher, 2007, p. 8). The company in question was a dry cleaning establishment owned by the Chungs. The allegations were that the son took the pants to be dry cleaned but the dry cleaner delayed in delivering them back to the client because he had sent these to a different dry cleaner by mistake. When the pants were returned to Pearson after the expiry of his pick up date, he declined to have them, claiming that these were not his pants. This made him to launch a lawsuit against the dry cleaners. Issues In the case of Liebeck, she had sought to settle the issue with the company. She only wanted $ 20,000 to settle her medical costs which were in real essence $ 11,000. The company did not see it realistic to pay her this amount and offered $800 (Gerlin, 1994, p. 9). After the company refused to increase this amount, she sought the services of a Texas attorney (Reed Morgan) to file a suit in a New Mexico district court. In the suit, they accused McDonalds of gross negligence. They said that the company was selling defectively manufactured and unreasonably dangerous coffee. McDonalds refused to agree to any settlements outside the court as they could not come to terms with any of Morgan’s offers. In forwarding and arguing their case they said that the company served extremely hot coffee that did not conform to the industry recommended temperatures. The company’s franchises served coffee at 180 -190F. Given the high temperature level, it was established that the coffee could have inflicted burns on the victims in a very short time, between two and seven seconds. From Pearson’s case, he demanded the price of the pants as his compensation (Steiner, 2007, p. 12). The amount in question here was $1000 which was turned down by the owners of the company (Chungs). After failing to agree, he filed the case in the District of Columbia superior court. In advancing his case, Pearson had two points of argument.Advertising We will write a custom essay sample on Legal Environment: Torts and Product Liability specifically for you for only $16.05 $11/page Learn More The first claim said that the pair of pants in question was not the original one he had given the drycleaners to clean. In the second claim he had an issue with the signs posted outside the business. According to Pearson, the signs at the business premises were a real distraction because of the guarantee by the business premises to offer same day delivery service. In this case, the dry cleaner did not fulfill this promise. What law applies? The law has clear guidelines on what should be d one in cases of product negligence and liability. In such cases, the injured has to show that the defendant did not use reasonable care in manufacturing and designing the product. The manufacturer is also supposed to give adequate warnings in advance so that customers are made aware (Koppel, 2010, p. 14). In cases of strict liability of tort, the plaintiff has to prove that he was injured by the product. It must also be proved beyond reasonable doubt that the injury came about as a result of a defect in the product. The defect should have existed from the time the product left the manufacturer and continued being there. The law is clear that customers should be protected from unsafe products. Because the products end up causing injury to their consumers, manufacturers are supposed to bear the costs of the injuries. When a product lacks adequate warnings, instructions or even labels, then it is deemed defective. In filing cases, the injured must prove that the manufacturers did not g ive adequate instructions on the products. When a consumer is aware of a potential risk and assumes it, the manufacturer can not be held liable for any injury caused (Steiner, 2007, p. 9). In cases of intentional tort, the complainant is supposed to prove that there was a voluntary act or intent. There must be a tangible prove that there was causation of the problem in question. If the plaintiff agreed to the act there might be no case to be argued in this scenario. Intentional torts are supposed to protect individuals from any kind of injury and ensure that their properties are safe. In the long run, they are supposed to take care of business relationships and economic interests of all the parties involved. This could also result in emotional distress on a victim as a result of the defendant’s outrageous conduct. Whenever a person is subjected to severe emotional suffering, there is a case to be answered by the accused (Gerlin, 1994, p. 6). In extreme cases, there should be no proximate or actual causation of any emotional distress to a given individual. The law does not allow any trespass to personal property. In a broad sense, it does not have any provision for altering personal property. An individual does not have any moral authority to control the property of another person in any given case.Advertising Looking for essay on environmental law? Let's see if we can help you! Get your first paper with 15% OFF Learn More What did the judge and/or jury decide? In Liebeck’s case the verdict was reached by a twelve person jury. Using the comparative negligence principle, the jury reached a conclusion that McDonald’s was to blame for the incident in question. In addition, Liebeck was found to be 20% responsible as a result of her fault. It is quite clear that the coffee had a warning on it but the jury was of the opinion that it was not large enough to be noticed by the complainant. As a result they were able to award her compensatory damages worth $ 200, 000 which was later reduced by 20% to $160, 000.Liebeck was also awarded punitive damages worth $2.7 million (Gerlin, 1994, 3). This was settled at because the company was estimated to collect $1.35 million per day. The punitive damages were reduced to $ 480,000. These figures were disputed by both McDonalds and Liebeck. Later on they decided for an out of court settlement of not more than $ 600,000.After the Chungs presenting three conse cutive offers which were rejected by Pearson the court made a concern that the plaintiff was acting in bad faith. Some issues were ruled in their favor of the Chungs but the judges were convinced that they had a case to answer. The trial to this case came to a close in 2007. In this case, the judge handed victory to the dry cleaners. She also awarded them court costs which were pursuant to a motion (Koppel, 2010, p. 23). The Chungs later on withdrew this motion to shy away from being given the court costs. In addition, the court had taken a judicial notice of Pearson’s divorce proceedings. This decision was not received well by Pearson who had an issue with the ruling where he said that the court had made numerous errors that needed to be looked into again (Koppel, 2010, p. 17). On the other hand, the Chungs moved to recover $83,000 in attorney’s fees (Koppel, 2010, p. 13). Appropriate decision based on the applicable law In both cases, the judges made the best and app ropriate decisions in relation to the law. Starting from Liebecks case the company had a case to answer. It is evident that there were numerous cases that had been filed in relation to McDonalds products. The cases are estimated to be 700. This therefore raises a question about the company’s commitment to resolve this issue even when it had foreseen it coming (through the cases filled). Although the coffee cup had a warning, it was not satisfactory enough to be able to capture the attention of the customer and this can be said to be negligence (Bainbridge, 2004, p. 11). Under normal circumstances, the law is clear that manufactures are supposed to put on their products warnings, guidelines and instructions. This is supposed to help customers in using the product thereby avoiding any accidents that can lead to injury. The complainant was able to prove beyond reasonable doubt that indeed he had been injured while using the product. Because the product ended up causing injury to the consumer, McDonald is supposed to bear the costs of the injuries (Gerlin, 1994, p. 5). As a matter of fact the judges were fair in awarding Stella the money she got. In the second case of Pearson the ruling was fair as the dry cleaners had not contravened any law. There was no evidence that they had breached any law in handling his pants. In fact the pants were ready for collection at the agreed date. The judge did not see any case that the dry cleaners were supposed to answer. When a person is subjected to a severe emotional suffering; there is a case to be answered by the accused. In extreme cases there should be no proximate or actual causation of any emotional distress to a given individual. This is not seen in this case as Pearson has no strong basis of argument. As a matter of fact, the dry cleaners had proved that the pants belonged to Pearson as their records and receipts (in his possession) proved them right. Ethical issues There are notable ethical issues in the cases . The judges had professional ethical issues to look at. Professional ethical issues do not differ from the legal issues. Judges were supposed to ensure that they give the cases the necessary professional approach at their disposal (Bainbridge, 2004, p. 21). This was to be done in relation to the law. Since these were distinct cases they needed to be guided by what the law says about a certain issue. Professionalism is an ethical issue that goes well with the legal issues. In giving sound rulings, the judges ensured that they have adhered to the legal issues as far as their profession dictates. Therefore, it can be said that this ethical issue did not differ with the legal issues put in place. Another ethical issue was from the way the suits were filed. They were supposed to be filed on the existing legal framework. Liebeck can be said to have followed the right ethical issue by presenting a genuine case. It is ethical to be genuine with the complaints we put forward and they should not contravene the legal issues (we have to in cooperate). Hence, in this case it can be said that the ethical issues did not differ with the legal issues. There is an extreme case where the ethical issue does differ with the legal issue. Ethically Pearson’s case does not have any legal basis that can support it (Koppel, 2010, p. 20). In filing the case, it would have been wise for him to know if it is worth what it takes instead of him going ahead yet he had no prove that the dry cleaners had lost his pants. In a legal environment, ethical issues can help to reinforce and enhance legal issues that will promote professionalism. Through this, there is bound to be sincere and genuine frameworks of solving legal related issues. Is either one or both of these cases frivolous? In a legal environment, a case can be said to be frivolous if it has little or no chance of winning in the courts. The claim is termed frivolous if it is found to be rather absurd. This might be regardless of the legal standing that the case seems to be portraying at a particular time. In some occasions the cases might be prohibited by law. On the other hand, a case can only be certified to be frivolous after proper investigation has been done. The first case of Liebeck does not have any signs of being frivolous based on the way it was approached. She was right to file a suit against the company after looking at it from a winning point of view, this was guided by the fact that 700 cases had been advanced about the company before. One can not term this case absurd because there was concrete evidence that she had been burnt by the company’s product and hence the need to file it. The coffee that burnt her was produced at high temperatures (that were much higher) than what other competitors were offering in the market (Ted, 2005, p. 13). In making the ruling, the Judge acknowledged that coffee (from McDonalds) had instructions. In addition these instructions were not comprehensive enough. If the instructions would have been clearer and understandable enough she could not have burnt herself. This case can not be termed frivolous because it had not been presumed so by law. The law is able to identify such cases and know how to deal with them. Such cases are normally considered to be baseless. The second case of Pearson was frivolous because the law prohibits such a case. An example is from the way the magistrate threw it away without seeing any basis of argument. This case does not any basis of argument as it looks too absurd that he is suing the dry cleaners yet they gave him his pants (Koppel, 2010, p. 12). The dry cleaners have proved beyond reasonable doubt that they are genuine. To prove that they had the original pants they gave out the records and receipts of sales. Cases need to be well evaluated before they are filed to ensure that they are not frivolous at all. This is necessary to ensure that the legal frameworks are efficient in solving any business problem that arises. Business owners Business owners have faced various problems in relation to their products. Their products have either been defective or they have ended up injuring those using them. These kinds of problems are expected but caution has to be taken as they have adverse effects if they turn out to be true. This is because the company might end up paying a lot of money in damages or compensation. As a matter of fact, this eats into their profits. Although the two cases are distinct, there is a way that the owners could have prevented them from occurring. The owners or management of McDonalds had done everything possible to ensure that customers read instructions on the use of their coffee (Coase, 1990, p.14). This is laudable as customers need such directions and guidelines to be able to use the products effectively. The only loophole they have not sealed is their inability to ensure that the instructions are well laid out and clearly visible to their consumers (Te d, 2005, p. 26). Through this, they could have avoided this problem. They need to ensure that this is done so that any other future lawsuits on this basis end up being baseless. McDonalds have served their coffee in high temperatures to ensure that they stay hot for a long time. There have been complaints that their coffee is too hot compared to what other competitors are offering in the market. Because of this, they could have reduced the temperatures (that their coffee should have) as it could not have resulted into serious burns. The problem was made worse by the high percentage of burns that Liebeck sustained and this could be avoided. McDonalds needs to ensure that there is a lot of consumer awareness on the use of their products in future. This can be explained from the fact that the complainant also made a mistake by putting the hot cup of coffee between her knees. In normal circumstances an enlightened consumer can not do such a mistake. The owners of custom cleaners could a lso have avoided this problem. They could have labeled the pants and other clothes well so that they don’t go to other dry cleaners as this seemed to be the basis of Pearson’s lawsuit. In future, they need to ensure that they avoid such petty mistakes that can end up being costly. On the other hand, they should ensure that they deliver on time as expected by customers to avoid any inconveniences. This is necessary as the customer can sue them for subjecting him/her to emotional suffering. In addition, they need to enhance their record keeping as the problem seems to have emanated from there. Conclusion The key fact about the first case is that Stella was not driving when she pulled the lid off but rather she was on the passenger’s seat. She had ordered for coffee from the drive-through window of the company’s franchised restaurant. In the second case, Roy L. Pearson sued Custom Cleaners for several million dollars for damages resulting from a lost pair of trousers. The company in question was a dry cleaning establishment owned by the Chungs. In both cases, the judges made the best and appropriate decisions in relation to the law. Starting from Liebecks case the company had a case to answer. It is evident that there were numerous cases that had been filed in relation to McDonalds products. The cases are estimated to be 700. This therefore raises a question about the company’s commitment in resolving this issue even when it had foreseen it coming (through the cases filled). In the second case of Pearson, the ruling was fair as the dry cleaners had not contravened any law. There was no evidence that they had breached any law in handling his pants. In fact, the pants were ready for collection at the agreed date. The judge did not see any case that the dry cleaners were supposed to answer. Reference List Bainbridge, S. 2004. Trial lawyer propaganda at KOS. Retrieved from https://www.professorbainbridge.com/professorbainbridgecom/2 004/08/trial-lawyerjohn-edwards-propaganda-at-kos.html Coase, H. 1990. The Firm, the Market and the Law. Chicago: Chicago University Press. Fisher, M. 2007. Wearing Down the Judicial System with a Pair of Pants. Washington D.C: The Washington Post. Gerlin, A. 1994. A Matter of Degree: How a Jury decided that a Coffee Spill is worth $2.9 Million. USA: Washington DC. Koppel, N. 2010. Pants judge: Roy Pearson strikes out in court. Washington D.C: The Washington Post. Steiner, E. 2007. More on the Verdict in Pearson v. Custom Cleaners. Washington D.C: The Washington Post. Ted, F. 2005. Urban legends and Stella Liebeck and the McDonald’s coffee case. Retrieved from https://www.overlawyered.com/2005/10/urban-legends-and-stella-liebeck-and-the-mcdonalds-coffee-case/ This essay on Legal Environment: Torts and Product Liability was written and submitted by user Ronald Nunez to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Rubric Template Sample for Teachers

Rubric Template Sample for Teachers Rubrics are a fast and easy way to assess students work. They can make an educators life so much easier because they are able to quickly determine exactly where a students work excelled, and where it lacked. While they are a great tool to have, creating them can be quite time-consuming. To make it a little bit easier for you, all you have to do is use the samples below. Here you will learn what a basic rubric template should have, example qualifiers to add to your rubric, sample verbs, and verb phrases to help you write your descriptions and three sample rubric templates. Basic Rubric A basic rubric template should have the following features: Description of task or performance that the rubric is designed to evaluate.A scale or rating with three or more qualifiers.An objective of the task or performance (criteria).Descriptors, or sample words that identify the effectiveness of the expectations. Example Qualifiers Level 1 or 1 point limited, lowest quality, poor, beginning, unsatisfactory, not there yet, little evidence, needs improvement.Level 2 or 2 points some, basic, emerging, some evidence, fair, capable, satisfactory.Level 3 or 3 points accomplished, developing, proficient, constant evidence, very good, considerable.Level 4 or 4 points Exemplary, high degree, strong, advanced, displays evidence beyond, best quality, excellent, exceeds. Sample Verbs and Phrases Here are a few sample verbs and phrases to use when writing the description of the performance characteristics. DemonstratesIdentifiesMakes connectionsInterpretsExpressesAppliesPredictsBegins toCommunicates Learn how to score a rubric and view samples of expository and narrative writing rubrics. Plus: learn how to create a rubric from scratch by using this step-by-step guide, as well as view samples of informal and formal essay rubrics. Rubric Template 1 Levels of Performance (Scale) (Describe here the task the rubric is designed to evaluate) Features 4 Exceptional Quality 3 Best Quality 2 Average Quality 1 Lowest Quality Criteria 1 Criteria 2 Criteria 3 Criteria 4 Rubric Template 2 Levels of Performance (Scale) (Here you will describe the task or performance that the rubric is designed to evaluate) Features Beginning1 Developed2 Accomplished3 Exemplary4 (State objective here)1 Description of the performance and characteristics that reflect a beginning level of performance Description of the performance and characteristics that reflect a development toward performance Description of the performance and characteristics that reflect an accomplished level of performance Description of the performance and characteristics that reflect the highest level performance (State objective here)2 State Performance Descriptors Here (State objective here)3 (State objective here)4 Rubric Template 3 Levels of Performance (Scale) Â  (Describe here the task the rubric is designed to evaluate) Criteria Achievement Level 1 Achievement Level 2 Achievement Level 3 Achievement Level 4 Criteria 1 Characteristics of performance indicators goes here. Criteria 2 Criteria 3 Criteria 4

The Myth of Secure Computing by Austin and Christopher Article

The Myth of Secure Computing by Austin and Christopher - Article Example The amount of money spent on digital security is only 5 to 10 percent of a company’s total expenditure due to which, there are risky security concerns. Network Attacks, which are responsible for slowing network functions and disrupting online performance, are common threats to digital security that can result in big financial losses for the company. Network attacks are external. Intrusions are internal attacks and are more dangerous than network attacks as the intruders can use the same rights to alter or damage data as authorized users. Intrusions can cause not only monetary but also data leakage loss. All kinds of threats are highly dangerous and need to be analyzed in advance. The IT department of a company needs to be highly effective in identifying all kinds of threats and the level of security that should be provided to each and every asset. An operational approach needs to be followed in order to secure the company, its assets and its reputation from any digital security breach. Risk management should be there in order to check the possible risks to a company’s digital security and to control them in time. The IT department is required to keep continuous check to day-to-day processing. If software programs are used in a company, they must be tested regularly. The coding, testing and implementation process should not be conducted with proper care and efficiency. The IT staff should be well equipped with all concerned knowledge about IT state of the company and required security measures. The writers of the article have pointed towards a crucial issue that needs attention to detail. The companies working today are computerized mostly and have their own networks due to which, they are in need of digital security measures so that they face minimum security breaches and can control any intrusion in order to save them from big losses.