Facts: Edwin Hickox attended a Major League Baseball retreat for umpires, where he received an umpire’s mask from a Wilson Sporting Goods Company representative. The Wilson representative claimed the mask had a new, safer design. Mr. Hickox wore the mask months later while working as an umpire for a game in Washington, D.C. During the game, the mask was struck by a foul-tipped ball. Mr. Hickox suffered a concussion and a damaged inner ear joint from the impact. The injuries caused Mr. Hickow to have permanent hearing damage with mild to moderate severity. The Hickoxes claimed the new throat guard design on Wilson’s mask was the contributing factor in Mr. Hickox’s jaw receiving most of the ball’s concentrated energy.…
Design tests of controls, substantive tests of transactions, and analytical procedures for the following Apollo Shoes cycles:…
The plaintiff (Southern Prestige Industries, Inc.) initiated an action against the defendant (Independence Plating Corp.) in a North Carolina state court for a breach of contract. The plaintiff alleged that defects in the defendant’s anodizing process caused the plaintiff’s machine parts to be rejected by Kidde Aerospace. The defendant being a New Jersey corporation and having its only office and all of its personnel situated in the state filed a motion to dismiss citing lack of personal jurisdiction. The trial court denied the motion and the defendant appealed arguing that there were insufficient contacts to satisfy the due process of law requirements necessary to subject the defendant to the personal jurisdiction of North Carolina’s courts. The appellate court affirmed the trial court’s decision stating that due to the nature of the ongoing relationship between the parties the defendant had sufficient minimum contacts within North Carolina to justify the exercise of personal jurisdiction over the defendant without violating due process.…
Police may search a vehicle incident to a recent occupant's arrest if it is reasonable to believe the vehicle contains evidence of the offense of arrest. Gant, 556 U.S. 332 at 351.…
A court's jurisdiction over the parties that are involved in a law suits is personal jurisdiction. The court must exercise personal jurisdiction in order to enforce its rulings. Hinner held the extension of in personam jurisdiction could be applied from KRS 454.210. The defendant requested to dismiss the complaint by not meeting the minimum contacts for being non-resident. However, the trial court disregard the lack of minimum contacts and prosecuted the defendant. The Court of Appeal revised the order due to the non-resident defendant was not subject to personal jurisdiction under Kentucky and a single internet sale, such as an ebay transaction in this case didn't create sufficient minimum contacts for the defendant in Kentucky.…
Local or regional court has the jurisdiction over a commercial entity like an internet merchandiser…
Restaurant challenged use by the Internal Revenue Services (IRS) of aggregate method to determine, assess, and collect its share of Federal Insurance Contribution Act (FICA) taxes on tips received by its employees. The United States District Court for the Northern District of California, 21 F.Supp.2d 1097, granted summary judgment for restaurant, and IRS appealed. The Court of Appeals for the Ninth Circuit, 242 F.3d 844, affirmed, and certiorari was granted. The Supreme Court, Justice Breyer, held that: (1) the law authorized the IRS to base its assessment upon its aggregate estimate of all the tips that the restaurant 's customers paid its employees; (2) such a method is not precluded by negative implication from statutes which authorize the IRS to use methods of estimation for determining income tax liability and which authorize the Secretary of the Treasury to adopt regulations that prescribe mechanisms for employers to adjust FICA tax liability; (3) fact that an aggregate estimate will sometimes include tips that should not count in calculating the FICA tax the employer owes did not render use of that method unreasonable; (4) regulation which says that an employer, when calculating its FICA…
* GA-3, prior year review. Note that the description of this chart is discussed on page 38.…
CASE 1.3 Just for FEET, Inc. 1. (1) Common-sized Balance Sheet 01/01/1999 01/01/1998 01/01/1997 Current assets: Cash and cash equivalents 2% 18% 37% Marketable securities available for sale - - 9% Accounts receivable 3% 4% 2% Inventory 58% 46% 35% Other current assets 3% 1% 1% Total current assets 65% 69% 84% Property and equipment, net 23% 21% 15% Goodwill, net 10% 8% - Other 1% 1% 2% Total assets 100% 100% 100% Current liabilities: Short-term borrowings - Accounts payable 28% 28% 25% Accrued expenses 7% 5% 3% Income taxes payable 0% 1% 0% Current maturities of long-term debt 2% 2% 1% Total current liabilities 36% 86% 93% Long-term debt and obligations 64% 16% 7% Total liabilities 100% 100% 100% Shareholders' equity Common stock 0% 0% 0% Paid-in capital 77% 82% 87% Retained earnings 23% 18% 13% Total shareholders' equity 100% 100% 100% Total liabilities and shareholders' equity (2) Common-sized Statements of Earnings 1999 1998 1997 Net sales 100.00% 100.00% 100.00% Cost of sales 58.38% 58.46% 57.54% Gross profit 41.62% 41.54% 42.46% Other revenues 0.17% 0.23% 0.23% Operating expenses Store operating 30.01% 29.18% 27.04% Store opening costs 1.76% 1.41% 4.38% Amortization of intangibles 0.27% 0.25% 0.07% General and administrative 3.14% 3.77% 3.07% Total operating expenses 35.18% 34.60% 34.57% Operating income 6.61% 7.17% 8.12% Interest expense -1.04% -0.30% -0.32% Interest income 0.02% 0.29% 1.85% Earnings before income taxes and cumulative effect of change in accounting principle 5.59% 7.15% 9.65% Provision for income taxes 2.15% 2.68% 3.43% Earnings before cumulative effect of a change in accounting principle 3.44% 4.47% 6.22% Cumulative effect on prior years of change in accounting principle - - -0.80%…
For Nike, labor and human rights continues to be a top priority and corporate concern. Ethics is essential in crisis communication. Nike’s sweatshop labor crisis demonstrates the importance of ethics. To defend its practices and public reputation during this crisis, Nike responded to allegations in ethical ways, employing truthfulness and transparency, disclosing their corporate social responsibility statements, including a fair employee treatment and a labor report, and commissioning external investigations for the company’s foreign workers (Kim, 2015). Nike’s response is an example of “contingency thinking” (Schermerhorn et al., 2012) and resulted in the company developing its own code of conduct. Eventually, Nike’s ethical…
United States v. Williams was about Michael Williams who signed into a public Internet chat room, and posted a message that read "Dad of toddler has 'good' pics of her and me for swap of your toddler pics, or live cam." There happened to be a secret service agent in the chat room at the time that seen it and decided to message him, which lead to an electronic exchange of non pornographic pictures of children. Williams demanded the agent to send more pictures and when the agent didn't do so, Williams decided to post a hyper link in the chat room that linked seven pictures of girls from the age of five to fifteen naked. The agent then got a search warrant for Williams home, where they seized two hard drives containing 22 images of naked children.…
Cross-examination is critical during litigation. Many cases have to be proven based on solely witness testimony because of the lack of physical evidence. Therefore, the responsibility of a witness to tell the truth relies on methods to encourage witnesses to maintain their credibility. According to Gardner and Anderson in their book Criminal Evidence: Principles and Cases, the witnesses must take an oath or affirmation that their say will be true and the witnesses must be personally present at the trial in order to ensure the right to confront as stated in the Sixth Amendment. Finally, witnesses are subject to cross-examination. But if it is found that the witness lies, he or she is taking the risk to be charged with perjury or in contempt if the witness refuses to answer a question, unless it is protected by privilege (Gardner and Anderson, 2010).…
Steve often purchases office supplies from Supplymax. a company with stores in many states, but none in Steve home state of Missouri. Supplymax does, however, maintain a distribution center in Kansas City. Missouri. Supplymax does not advertise in Missouri except that it places a few advertisements in national magazines. Some of which are sold in Missouri. Steve has an agreement with their store in Chicago. and Steve will often contact the Chicago store and have them hold items for him to pick up when he is on one of his frequent business trips to Chicago. Last year. Steve purchased eight chairs from Supplymax to use with his Conference table at his business. At a recent meeting with his local sales staff. One of the chairs collapsed injuring Steve. Steve has sued Supplyimax in state court in his hometown of St Louis. Supplymax does not want to have this case heard in Si. Louis. Or anywhere in Missouri for that matter. But if it must be in Missouri. Supplymax demands that the case be heard in Kansas City. Discuss the issues and likely outcome of his situation.…
That the Supreme Court exercises a policy making role has been an established fact ever since Maybury vs. Madison defined the Court’s role in judicial review of existing law. By choosing which cases to review and by establishing precedents by way interpretation of a law’s meaning and applicability the Court influences the course of action adopted not only by government but by individuals and businesses who consider the implications of the Court’s actions. In adjudicating disagreements of alternative interpretations of a law the Supreme Court establishes policies which have implications extending beyond the specific case in question and into social policy at large. In choosing which cases to review the Court calls attention to certain issues…
It didn’t matter where Gucci’s principal place of business was located. Because the court was using the minimum contacts and jurisdiction may be exercised over out- of- state defendants under state long arm statutes. (page#34)…