[Cite as Pusey v. Bator‚ 94 Ohio St.3d 275‚ 2002-Ohio-795.] PUSEY‚ EXR.‚ APPELLANT‚ v. BATOR ET AL.; GREIF BROTHERS CORPORATION‚ APPELLEE. [Cite as Pusey v. Bator (2002)‚ 94 Ohio St.3d 275.] Torts — Wrongful death — Employer hires independent contractor to provide armed security guards to protect property — Inherently dangerous work exception — If someone is injured by weapon as a result of a guard’s negligence‚ employer is vicariously liable even though guard responsible is an employee of the
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Vitek‚ was not named defendant because by that time they were bankrupt. The court held for Central medical‚ Cafazzo appealed. Issues Can a hospital and a physician be held strictly liable under the Restatement of Torts Section: 402 for defects in a product incidental to the provision of medical services? Ruling No. To decide that a surgeon and hospital is liable under circumstances for strict
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Introduction There have been proposals that have been working on with regard to the replacement of GAAP (Generally Accepted Accounting Principles) with IFRS (International Financial Reporting Standards) as used in the accounting and financial reporting aspects. Such convergence requires that the functions of the GAAP standards be added to the IFRS. The International Accounting Standards Board (IASB) developed the IFRS which is a less-detailed financial reporting system. This paper seeks to analyze
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many government-like regulatory functions. The PCAOB was created in response to an increasing number of accounting restatements by public companies during the 1990s and a series of recent high-profile scandals like Enron and WorldCom. Prior to the PCAOB‚ the audit industry was self-regulated through the Public Oversight Board of the AICPA‚ but with the recent scandals and restatements something had to be changed. The PCAOB consists of five members‚ of which one of them is the chairperson. All members
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Roles and Functions of Law According to Merriam Webster law is “a binding custom or practice of a community: a rule of conduct or action prescribed or formally recognized as binding or enforced by a controlling authority” (Merriam). Law has many roles and functions within business and society. Some of the roles of laws set rules of conduct and ethical standards for business and society. Laws also provide a means to settle disputes. The law plays many functions such as “peacekeeping; checking government
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WorldCom Sunday‚ November 07‚ 2010 10:27 PM The following entries are hypothetical and intended to illustrate the initial recording‚ and subsequent ‘release’ and ‘capitalization’ of line costs. a. Prepare a journal entry to record $3‚500 million of estimated line costs for quarter 1. DR - Accrued Line cost $3‚500 CR - Cash and Cash Equivalents $3‚500 b. Assume that you find out in quarter 2 that the prior quarter’s estimate was too large by $100 million. Prepare the necessary journal entry
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y March 2001 Agency Law and Contract Formation ISSN 1045-6333 AGENCY LAW AND CONTRACT FORMATION Eric Rasmusen Discussion Paper No. 323 05/2001 Harvard Law School Cambridge‚ MA 02138 The Center for Law‚ Economics‚ and Business is supported by a grant from the John M. Olin Foundation. This paper can be downloaded without charge from: The Harvard John M. Olin Discussion Paper Series: http://www.law.harvard.edu/programs/olin_center/ March 2001 Agency Law and Contract Formation
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the cumulative effect of inflation over three years is close to or in excess of 100% Financial statements‚ including comparative information‚ must be expressed in units of the functional currency current as at the end of the reporting period. Restatement to current units of currency is made using the change in a general price index. The gain or loss on the net monetary position must be included in profit or loss for the period and separately disclosed. General price level changes and the purchasing
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the crisis‚ both the facts and the emotions‚ to the client (James & Gilliland‚ 2017). I believe that before I can event begin to attempt to paraphrase‚ restatement‚ empathize‚ summarize‚ or even ask questions‚ I have listen and observe my client to understand their situation. Listening encompasses four steps‚ (1) Open-ended questions‚ (2) Restatement and summary clarification‚ (3) Owning feelings and (4) Facilitative listening. These components must be accurately utilized. One of the ways to turn a
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you‚ it not only can remind you the key point of thesis‚ but also the source of those ideas. Finally‚ you should use your own words‚ personal expression to restatement the original writing you want to reference‚ certainly at the end don’t forget to indicate the source that you obtain those ideas from. Actually‚ I was confused that I’m restatement already; why I’m still need to cite the source at the end? The reason is the idea you agree with and used is still others‚ which means there still has a part
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