Compare and contrast Section 34 and Section 35 with illustrations and case laws. Section 34 of Indian Penal Code deals with liability of an individual for sharing ‘intention’ when ‘several persons ’ are participating in the ‘criminal act’ done ‘in furtherance of the common intention of all’. Section 35‚ which complements the main rule laid down in sec 34‚ deals with situation where an offence requires a particular criminal intention or knowledge and is committed by several persons. Each of them
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Jose M. Framinan a‚ Rubén Ruiz b‚* a b Industrial Management‚ School of Engineering‚ University of Seville‚ Ave. Descubrimientos s/n‚ E41092 Seville‚ Spain Grupo de Sistemas de Optimización Aplicada‚ Instituto Tecnológico de Informática‚ Universidad Politécnica de Valencia‚ Valencia‚ Camino de Vera s/n‚ 46021 Valencia‚ Spain a r t i c l e i n f o a b s t r a c t This paper deals with the development of customised and realistic manufacturing scheduling systems. More specifically‚ we focus
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Chapter 4 Legal Liability for auditors 4-1. Understand litigious environment‚ which CPAs practice According to Google dictionary‚ litigious environment means a controversial environment. Where a simple mishaps can end up in a heavy lawsuit. Under common law‚ audit professionals have the responsibility to their client to fulfill their agreed on contracts. However‚ if one audit fails to fulfill their contract‚ not only they have to take responsibility to their clients but in some circumstances
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Accounting Education: an international journal Vol. 20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in Auditing’
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Contingent Liability 1. Analyze why a company would prefer not to disclose its contingent liabilities. In order to understand why a company would or would not disclose his contingent liabilities it is important to know exactly what a contingent liability is. As I have learned throughout all of my accounting studies a liability is simply an obligation or debt that a business owes to an individual or an organization. Now there are many liabilities that include services‚ payroll‚ notes‚ and
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Discuss the criminal liability of Dave for the murder of Edward. (25) I would charge Dave under s18 of OAPA (1861). For a s18 offence‚ there needs to be a Mens Rea of intention where the defendant must see some harm and consequence‚ and the Actus Reus of GBH or Murder. For s18 to be applicable‚ direct intention needs to be proven. When Direct Intention cannot be proven‚ oblique intention (as per Woolin‚ however more recently Matthews and alleyene” is applied‚ which has more criteria. When it
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IABILITY 1 A THEORY OF VICARIOU S LIABILITY J.W . N EYERS * This article proposes a theory of vicarious liability which attempts to explain the central features and limitations of the doctrine. The main premise of the article is that the common law should continue to impose vicarious liability because it can co-exist with the current tort law regime that imposes liability for fault. The author lays out the central features of the doctrine of vicarious liability and examines why the leading rationales
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(cost‚ revenue‚ growth)‚ people and organizational driver (structure‚ skill‚ capability)‚ SWOP analysis and GAP analysis Product/market development Strategic development Vision: SEC aims to act as an agency that was high functioning‚ agile and intelligent‚ and committed to investor protection and market integrity‚ which is really critical to the success of economy. Mission: Restoring SEC’s vigour and credibility within the financial regulatory community as an agency and assessing what went wrong
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Audit Evidence This chapter deals with the types of evidence decisions auditors make‚ the evidence available to auditors‚ and the use of that evidence in performing audits. NATURE OF EVIDENCE • Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. • Evidence includes information that is highly persuasive‚ such as the auditor ’s count of marketable securities‚ and less persuasive information
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Management ’s attitude toward aggressive financial reporting and its emphasis on meeting projected profit goals most likely would significantly influence an entity ’s control environment when A. The audit committee is active in overseeing the entity’s financial reporting policies. Answer A is incorrect. An active audit committee tends to temper management ’s aggressive stance. B. External policies established by parties outside the entity affect its accounting practices. Answer B is incorrect
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