Accounts 18

Question One(25 imprints) Based on module 7 †Budgeting Retail outlets buy snowboards from Slopes Ltd. , consistently. Be that as it may, fully expecting pre-fall and early harvest time buys, outlets increase inventories from January through May. Outlets are charged when sheets are requested. Solicitations are payable inside 60 days. From past experience, Slopes’ bookkeeper ventures 20% of solicitations are paid in the month invoiced, half are paid in the next month, and 30% of solicitations are paid two months after the long stretch of receipt. The normal selling cost per snowboard is $450. To satisfy need, Slopes builds creation from December through March, in light of the fact that the snowboards are delivered a month before their anticipated deal. Direct materials are bought in the long stretch of creation and are paid for during the next month (terms are installment in full inside 30 days of the receipt date). Direct assembling work and assembling overhead are paid month to month. Variable assembling overhead is brought about at the pace of $7 per direct assembling work hour. Variable showcasing costs are driven by the quantity of deals visits. Be that as it may, there are no business visits during the months contemplated. Slants, additionally brought about fixed assembling overhead expenses of $5,500 every month and fixed non-producing overhead expenses of $2,500 every month. Anticipated Sales: January80 unitsApril100 units February120 unitsMay60 units March200 unitsJune40 units Direct Materials and Direct Manufacturing Labor Utilization and Cost Unit per BoardPrice per UnitUnit Wood5$30Board feet Fiberglass6 5Yard Direct assembling labour5 25Hour The starting money balance for March, 2010, is $10,000. On June 1, 2009 Slopes had a money crunch and obtained $30,000 on a 6% one-year note with premium payable month to month. The note is expected June 1, 2010. Utilizing the data gave, you should decide if Slopes will be in a situation to take care of this momentary obligation on June 1, 2010. Required a. Set up a money financial plan for the long stretches of March through May 2010. Show supporting calendars for the estimation of receivable and payables. b. Will Slopes be in a situation to pay off the $30,000 one-year note that is expected on June 1, 2010? If not, what activities would you prescribe to Slopes’ the board? c. Assume Slopes is keen on keeping up a base money equalization of $10,000. Will the organization have the option to keep up such an equalization during each of the three months broke down? If not, recommend an appropriate money the executives technique. Stamping Criteria: Application of planning to address 1a 18 imprints Application of planning to address 1b 3 imprints Application of planning to address 1c 4 imprints Question Two(25 imprints) Based on module 8 †CVP Analysis Grace Inc produces and sells infant bunks. For its 2011 financial plan, Grace Inc. evaluated the accompanying: Selling cost $600 Net salary after duty $650 000 Variable expense for each bunk $300 Income charge rate 30% Annual fixed expenses $150 000 Unfortunately deals were not meeting desires. Just 525 units had been sold in the initial four months of the year at the built up cost and cost structure. The total compensation projection for 2011 would not be arrived at except if some move is made. An administration panel introduced the accompanying fundamentally unrelated options in c ontrast to the CEO. (a) Reduce the selling cost by $60. The business association conjectures that at this fundamentally marked down cost, 4050 units can be sold during the rest of the year. Complete fixed expenses and variable expense per unit will remain as planned. b) Lower variable expense per unit by $15 using more affordable direct materials and somewhat adjusted assembling methods. The selling cost will likewise be decreased by $45, and deals of 3300 units are normal for the rest of the year. (c) Reduce fixed expenses by $15 000 and bring down the selling cost by 5%. Variable expense per unit will be unaltered. Deals of 3000 units are normal for the rest of the year. Required: (a) Determine the quantity of units that Grace Inc must offer (a) to earn back the original investment and (b) to accomplish its pay target utilizing the current cost and cost structure. b) Determine which elective Grace Inc should choose to boost net gain. Show your computations. †Marking Criteria: Application of CVP to address 2a 9 imprints Application and translation of CVP to address 2b 16 imprints Question Three Based on module 8 †Costing in an entity(25 marks) Alex’s Fine Art Studio is an organization offering workmanship administrations. The proprietor Alex Touch has been reached by the administrator of Ruthven Cars Company who grumbled about the cost charged for some craftsmanship. Around the same time Alex was additionally reached by the administrator of Books Galore who was charmed with the work and the cost charged. Alex utilizes a cost-based way to deal with evaluating (charging) each activity. At present it utilizes a solitary direct-cost class (proficient work hours) and a solitary aberrant cost pool (general help). Backhanded expenses are distributed to employments based on proficient work hours per work. Proficient work costs at Alex’s Fine Art Studio are $70 60 minutes. Aberrant expenses are assigned to employments at $105 60 minutes. Complete roundabout expenses in the latest time frame were $21 000. The activity documents show the accompanying: Professional Labor Ruthven Cars Company 104 hours Books Galore 96 hours Assume these two occupations were the main employments finished in this period. ) †Required: (a) Compute the expenses of the Ruthven Cars Company and Books Galore occupations utilizing Alex’s existing employment costing framework. (b) Alex requests that his associate gather subtleties on those expenses in the $21 000 roundabout cost pool that can be followed to every individual activity. After examination, Alex can rename $14 000 of the $21 000 as immediate costs: Other Direct Costs Ruthven Cars Company Books Galore Research bolster work $1600 $3400 Computer time 500 1300 Travel and remittances 600 4400 Phone/faxes 200 1000 Photocopying 250 750 Total $3150 $10 850 Recalculate for Alex the expenses of each activity utilizing the six direct-cost pools and a solitary circuitous cost pool. The single roundabout cost pool would have $7000 of expenses and would be designated to each activity utilizing the expert work hours base. (c) Alex’s Fine Art Studio has two orders of expert staff: craftsmen and understudies. Alex requests that her associate inspect the general utilization of specialists and understudies on the ongoing Ruthven Cars Company and Books Galore occupations. The Ruthven Car Company work utilized 24 craftsman hours and 80 understudy hours. The Books Galore employment utilized 56 craftsman hours and 40 student hours. Alex is interested regarding how each occupation would have been cost if utilizing separate direct cost rates for specialists and understudies and utilizing separate aberrant cost pools for craftsmen and disciples. For direct costs, the expense per craftsman hour is $100 and per understudy hour is $50. For backhanded expenses, from the complete roundabout cost pool of $7000, $4600 is inferable from the exercises of craftsmen, and $2400 is owing to the exercises of disciples. You are required to fulfill Alex’s interest by registering the expenses for each activity under this progressively refined costing framework. (d) Complete a correlation of costing under the current framework and that of the more refined framework. Which is better and why? Checking Criteria: Application of cost distribution standards to address 3a 6 imprints Application of cost assignment standards to address 3b 8 imprints Application of cost portion standards to address 3c 8 imprints Application of cost designation standards to address 3d 3 imprints Question Four(25 imprints) Based on module 10 †Performance the board Section A â€Å"Managers ought to be remunerated distinctly based on their presentation measures, They ought to be paid no compensation. † Do you concur? Clarify. Part B Bob's Cellular Phone Company utilizes ROI to gauge divisional execution. Yearly ROI counts for every division have generally utilized the completion measure of contributed capital alongside yearly working pay and net income. The Dupont technique is commonly utilized. The organization's Phone Accessories Division had the accompanying outcomes throughout the previous two years: 2010 ROI = ($2,000,000/$20,000,000) ? ($20,000,000/$10,000,000) = 0. 0 2011 ROI = ($2,400,000/$25,000,000) ? ($25,000,000/$15,000,000) = 0. 16 Corporate administration was disillusioned in the presentation of the division for 2011, since it had made an extra interest in the division that was planned for a 23% ROI. Required: a. Talk about certain components that may have added to the reduction in ROI for 2011. b. Would there have been any generous contrast if normal capital had been utilized? Checking Criteria: Discussion and clarification with respect to the degree of utilization of execution measures. 10 imprints Discussion of execution as required in Part B a. 10 imprints Clarification required in Part b. 5 imprints General Requirements: 1. Given the idea of the inquiries there isn't determined work limit. Be that as it may, you are urge to introduce your work in a reasonable and compact way. You ought to guarantee that you answer the inquiry completely while giving enough data to guarantee that the marker can learn your goal in your figurings to empower part stamps to be given if vital. 2. Spot references for all inquiries toward the finish of the task not toward the finish of each question. 3. You can utilize speck focuses or tables to help present your answer in the event that you wish. . Task expansions will be allowed if necessary because of clinical, work or individual reasons. Be that as it may, augmentations won't be allowed for over multi week. This is on the grounds that I can't post back checked assignments and arrangements until the sum total of what assignments have been gotten. It is out of line on different understudies to defer the arr ival of their checked assignments unduly. 5. You should take note of that the task depends on modules 7-10. I would suggest finishing the important inquiry every week as it identifies with every module. This methodology would

The purpose and meaning of a selected text

Questions: 1. The reason and significance of a chose text2. Differentiation between the supposition and proof of subjectivity bias3. Step by step instructions to react to texts4. How perspectives, suggestions and presumptions are utilized to pass on importance? Answers: 1.The reason and importance of a chose book This specific investigation has given an inside and out comprehension about the significance of scholastic composition for building up the information and ability of a specific person. Scholarly composition and perusing can be clarified in various manners. At whatever point a specific author can give nitty gritty data about a particular theme, this is ordered inside scholastic compositions. With the fast advancement of globalization, the presence of the travel industry goal is progressively crushing (Catsambis, Ford and Hamilton 2014). Accordingly, the duty of a scholarly essayist is to feature the significance of the travel industry ventures in a specific spot. Individuals become more acquainted with significant data in regards to the viability of the travel industry with the assistance of scholarly essayist. The essential explanation of picking this specific substance is to increase a top to bottom information and experience about scholarly composition. Individuals of now daily are increasingly worried to lead a viable research on different parts of scholastic perusing and composing. With the assistance of a powerful scholarly composing the learn aholics have gotten plentiful chances to extinguish their thirst. The essayist isn't a lot of limited inside a specific area. On one hand, scholastic authors can share their perspective with respect to the travel industry; on the other, they can feature the serious market system of different business associations 2.Distinction between the conclusion and proof of subjectivity inclination The idea of conclusion and proof is totally unique. Feeling is totally founded on the individual remark. Individuals reserve each option to make any sort of supposition in any subject. While offering an individual remark, the speakers don't need to be worried about the realities or verifications. Then again, proof depends on the real world. So as to feature a reality or a proof people ought to be able to demonstrate the proof whenever. In this specific case, genuine belief can have no spot. While building up a specific article, a scholastic essayist has not that opportunity to bargain make any sort of close to home remark so as to impact the perusers. The essential obligation of an author is to feature the truth and to give vital data to the perusers. Perusers ought to get the opportunity to legitimize the nature of writing in their own specific manner. It very well may be relating from the pragmatic perspective that meeting to a specific noteworthy spot, individuals can get the chance to have various encounters. At whatever point a guest expects to share the experience of the interior excellence of places of interest, it comes as an unconstrained. Prior to building up a specific article, the duty of the author is gather important information and data from the observers. Subsequent to gathering information, the composes like to depict this vista in their own particular manner. They can assist the perusers with identifying the truth without indicating any sort of biasness. In any case, the scholarly essayists see themselves as effective just when they get a positive reaction from the perusers with respect to their method of composing. So as to depict the environmental factors of a specific place of interest, it would be totally founded on proof (Harris 2014). The depiction of the guest should coordinate the truth. This specific exami nation has given a profound understanding about the transformational organization and excited information. 3. Instructions to react to writings So as to gather pertinent information and data in regards to a specific issue, the incredible man hypothesis of power can be received. According to this specific hypothesis, individuals can investigate the essentialness of the historical backdrop of a legacy place. The purpose for making this specific spot as a recorded essentialness, the effect of this spot on individuals, its significance to fabricate the information on this spot can be assessed with the assistance of this particular hypothesis. In this way, it is exceptionally imperative to manage the subject so that individuals can get the extension to communicate their unconstrained progression of feeling. By using this specific hypothesis, the significance of scholastic essayists has been assessed. In the wake of visiting this spot, individuals become acquainted with various data about the historical backdrop of the specific traveler goal (La-Niece 2013). In this manner, it is exceptionally imperative to manage the subject so that individuals can demonstrate their enthusiasm to visit this spot for making the most of its excellence. What's more, the original copies help to get numerous inactive data with respect to the structures and models of martins. 4.How perspectives, suggestions and suppositions are utilized to pass on significance Scholastic composing is one of the best stages to come in close contact with the individuals of book fans. It is by all accounts stayed as a quiet ally for the scholarly perusers. The perspectives of a scholarly essayist would be satisfactory just when the perusers might want to see the impression of reality in the portrayal of the authors. For a model, if the travel industry can be the topic of author for a specific scholastic essayist, the style of composing ought to be introduced so that individuals of different societies can appreciate the substance of composing. The portrayal of that specific spot ought to be described in practical way. Perusers would naturally be impacted to peruse this specific composition. They would have the option to accept the spot in their vision in the wake of perusing the portrayal. This is the prevalence of a scholarly author. Henceforth, it very well may be distinguished that every guest has individual perspectives on the various ways. A portion of th e pictures have effectively drawn in a colossal number of perusers around the world. With the inclusion of these aesthetic depicts, perusers comprehends the antiquated culture in a productive way. Then again, old composing materials encourage the perusers to assess the ancient or noteworthy culture of the British realm. Through the commitment of various antiquated composing materials and photograph display, perusers empower to broaden their individual information on the specific subject. With the contribution of these uncommon assortments of books, the majority of the scholarly perusers get the chance to upgrade the information and data in regards to that specific issue. Consequently, it tends to be surveyed that the various perspectives, suspicions and proposition bear singular importance on the specific culture or the custom (Maarleveld 2012). Reference List: Catsambis, A., Ford, B. furthermore, Hamilton, D.L., 2014.The Oxford handbook of sea paleohistory. Oxford University Press. Harris, E.C. ed., 2014.Practices in Archeological Stratigraphy. Elsevier. La-Niece, S. ed., 2013.Metal plating and patination: social, specialized and chronicled advancements. Elsevier. Maarleveld, T.J., 2012. The oceanic conundrum: does worldwide legacy exist?.International Journal of Heritage Studies,18(4), pp.418-431.

Canadian National Unity Essays - French Quebecers, Free Essays

Canadian National Unity Essays - French Quebecers, Free Essays Canadian National Unity Canadian National Unity has been a genuine discussion to all Canadians for near three decades presently. Beginning with French President Charles DeGaulle, who in visiting Quebec told an enormous swarm in Motreal, Vivre le Quebec libre! or then again, Live in a free Quebec. This one occasion began the entire present day separtist development in Canada, and carried us to where we are currently. They went from one individual with a thought at that point, to 2 common gatherings, and a government one also, presently. This is an intense issue, that could wind up in the destuction of an astounding nation. Dislike theyre feigning, weve had two Referendums on this issue (one nearly bringing about a Yes vote), and various Constitutional gatherings to change what we live by to be on top of the needs and needs of numerous Quebekers, however it hasnt attempted to this point, and has been a long, distressing, yet fascinating issue to this point. A little foundation is required so as to comprehend this entire experience. The Parti Quebecois is a common gathering in Quebec City. The gathering was framed by Ren Lvesque, who was its pioneer from 1968 to 1982. In that time, the PQ framed the administration in Quebec from 1976 to 1982. The following head was Pierre-Marc Johnson, followed in 1988 by Jacques Parizeau. Mr Parizeau was pioneer until 1996. During that period, the PQ shaped the legislature from 1994-1996. There was a second choice on power in 1995 (cost $63.5 million): 60% to 40%. The present head of the PQ is Lucien Bouchard. The PQ right now frames the commonplace government in Quebec City. The Referendum of 1995 saw probably the nearest vote conceivable as the No side squeaked out with a 50.6% to 49.4% triumph. The Bloc Quebecois is a rebel party in the government Parliament in Ottawa. The gathering was shaped by Lucien Bouchard, who was its pioneer from 1991 to mid 1996. The following chief of the gathering was Michel Gauthier. After a show in March, 1997, the following and current pioneer of the gathering was Gilles Duceppe.The BQ framed Her Majesty's Loyal Opposition in the House of Commons during the last Parliament. In any case, after the 1997 government political race, subsequent to getting 37.7% of Quebec's vote, it lost second spot status, and now sits as an official gathering in the House of Commons. Leader Chrtien sits on the Federalist side. The more Mr Chrtien oversees, the closer he appears to hold his cards. A not very many guides encompass him, giving him help and have unique assignments so as to spare the nation overall. Pastor Stphane Dion heads this division, and is likewise President of the Queen's Privy Council for Canada (PCO). He is actually the man employed to converse with Bouchard and Duceppe and truly spare our nation from a government perspective. Priest Anne McLellan handles the most sizzling potato of all: the Supreme Court Reference on Quebec withdrawal, which is the sign of the Feds' strong but fair affection Plan B procedure. The choice sets the lawful parameters for any further severance endeavor - a reasonable submission question and an unmistakable dominant part (rather than a straightforward greater part of half +1) are currently the tradition that must be adhered to. The Quebec Liberal Party ace Canadian with a spot of Quebec patriotism, this gathering went computerized in mid 1997. Daniel Johnson reported in March, 1998 that he would step down as pioneer, and Jean Charest has had his spot. The gathering lost the 1994 commonplace political race by just a couple rate focuses, however won the last political race as far as vote rate - a major lift for solidarity. They as of now hold 48 National Assembly situates. Vision Nationale, The new federalist party, drove by Jean Briere, will stand firm against any sway choices, while advancing bilingualism in Quebec. The gathering contradicts unmistakable society status for the area. Briere needs to take advantage of the 2.4 million French Quebecers who casted a ballot No in the last submission, and battle a discernment in the French media that needing to remain in Canada is radical, while being a dissenter is ordinary. All through the world, Canada is known as a quiet, financially prosperous, multicultural society. However, in one of its areas, Quebec, various individuals are

What You Have to Know About Persuasive Essay Topics Global Issues and Why

What You Have to Know About Persuasive Essay Topics Global Issues and Why On the opposite side, obtaining a list of good persuasive essay topics is inadequate. The more information you'll be able to gather about the subject, the better prepared you'll be for writing your essay. Discover which of the topics, you currently have a fairly good background on which will make it possible for you to have a relative edge. The multiple topics could be found, for instance, in the dissertation abstracts international database. A student ought to keep in contact with the hottest trends and know which persuasive essay topics are related to sound convincing in regards to defending personal opinions. Many students come online to discover persuasive essay topics for higher english simply to pick precise topics and begin writing about them. You have to know all elements of financial topics when you choose them. Most issues can have essays on all the aforementioned questions. Taking into account that lots of persuasive essays concern controversial topics, before writing, you can want to sit down and think of what your opinion on the topic actually is. A persuasive essay graphic organizer has to be written in an extremely well-structured method. If you're thinking about how to compose a persuasive essay, you must know that writing an essay is a complicated procedure. An essay prompt is an assignment that supplies you with a statement on which you must reflect. Every argumentative essay ought to have an opposing view which can help you to prove you're right. Choosing our service, you are going to realize that studying can be simple if you gain from the help of competent experts. To help students just like you find debatable topics, we've gathered a wide variety of ideas on distinct subjects and academic levels. Though people believe education is a correct and will make society, generally, a better place for everybody, others feel there's no real way to provide a free college education as colleges would still have to be funded (likely through tax dollars). When you're referring to a worldwide problem, it doesn't just affects oth er places in the Earth, it affects everyone that's living on the world. To begin with, if you're arranging a persuasive speech, you ought to think about a topic that could create mental pictures in the minds of your audience. Needless to say, giving a wonderful persuasive speech requires more than simply picking a fantastic topic. Now, it's time to dig somewhat deeper. There are occasions when you're requested to deliver a persuasive speech in a short time. Anyway, the dearth of appropriate grammar makes the listeners shed respect to the speaker. Many students have a tendency to encounter the writing issues due to the shortage of suitable comprehension. Yearly driving tests ought to be mandatory over a specific age. Ruthless Persuasive Essay Topics Global Issues Strategies Exploited Students always go online when they should find something. Parents should speak to kids about drugs at a youthful age. They must be responsible for providing a healthy diet. They should talk to their children about drugs at a young age. Persuasive Essay Topics Global Issues Fundamentals Explained Students ought to be permitted to pray in school. They have to complete a lot of writing assignments during college years. They lead busy lives and often forget about an upcoming deadline. They should be careful about posting on social media. If you can select the matter all on your own, it's possible to produce the issue of interest! In such cases, yo u don't need to decide on topics that require lots of research and preparation. When you're choosing an essay topic, it's important to select one that has a lot of information and statistics to back up your viewpoint, nor exaggerate any info that you've chosen to write about. Naturally, topics which are still relevant in 2018 are the very best. The question could be part of your introduction, or it may make a terrific title. An individual should always steer clear of making any type of unsubstantial or debatable statements. Even a student can begin a business online. One other important element when picking a persuasive speech topic is to select a topic that could provoke your audience a little.

Restriction In Marriage In The Story Of An Hour - Free Essay Example

Sample details Pages: 1 Words: 325 Downloads: 2 Date added: 2019/06/24 Category Literature Essay Level High school Tags: The Story Of An Hour Essay Did you like this example? Kate Choppin shows the theme of restriction in marriage. it is true that marriage link and connects people together however people lose their freedom after they get married. important historical context to keep in mind about this work is that it was published in 1894. Don’t waste time! Our writers will create an original "Restriction In Marriage In The Story Of An Hour" essay for you Create order women did not have many rights during this period in history. Chopin used of literary realism reflect society, women did not have the right to pick whom they would get married. The idea of restrictions within marriage is shown in the beginning, Choppin states Mrs.mallard was afflicted with a heart trouble great care was taken to break her as gently as possible the news of her husbands death ( Paragraph 1). Through the authors diction, the reader noticed how she is being referred to as Mrs.mallard because she is married to Brentley Mallard. For the rest,,of the text, she is frequently referred to as Louise she since Mrs.Millard get to be her individual self if her husband passed away. The heart symbolizes love in many cultures, in the beginning, the author states that she has heart trouble. reading this should give the reader the idea that the heart issues directly connect to the restrictions within her marriage relationship. After she found out that her husband is no longer alive she yelled Free free free all sort of days Would be her own ( Paragraph 11+19). she feels alive as blood rush through her body and pulses increase. Mrs.mallard finds the opportunity to live the rest of her life for herself. she looks forward to all the individuality and freedom. however, as she sees brently walk through the doors she collapsed from disappointment. She realizes that the happy life that she was hoping and dreaming of is no longer available as if life is being taken out of her. the ending of the story is very ironic since a person should be happy knowing that someone they love is not dead.

Criminal Law Foundations Essay examples - 1543 Words

Criminal Law Foundations Megan Ray CJA/484 April 7, 2012 Terri Madison Criminal Law Foundations Every system has a foundation that it builds off of even the criminal justice system. America finds governmental and legal foundations within the Constitution and the Bill of Rights; as time has gone by there have been amendments added to these important documents. These amendments help to support the constitution as well as the Bill of Rights. The Amendments make articles within the Constitution and the Bill of Rights clearer or have modernized the rights making them more relevant to modern times. This paper will discuss the 4th, 5th, and 6th Amendments and how they are relevant to criminal law in not only adult court but†¦show more content†¦A person would not be allowed a lawyer for their defense; in essence the criminal justice system would never have evolved in to the system that it is today. These Amendments have to be upheld by the courts judges and it is the judge’s job to ensure that the rights afforded to the defendant are upheld at all times. This is even m ore so in a juvenile court as juveniles are still tender in age and may not completely understand what is going on or the ramifications of the crime that they have committed. These Amendments ensure that the rights of all people young and old are protected during the course of their criminal cases. The daily operations of the criminal courts are designed to ensure that the rights of the people are upheld. This is done through various rules and procedures, for example: As the evidence is presented in court and submitted as exhibits the judge will review the case and ensure that the evidence is relevant, collected properly and handled through a chain of custody. This ensures that the evidence is properly acquired and remains untainted, if it is not properly handled or the chain of custody is broken then it is inadmissible and the judge will not allow it in court. For any reason if these procedures and rules are not followed then the defendant may appeal the case claiming that their ri ghts were violated. If this isShow MoreRelatedCriminal Law Foundations evaluation paper1641 Words   |  7 Pages Criminal Law Foundations Evaluation Georgette Heisterman CJA/484 July 28, 2013 NIcholas Barbella Criminal Law Foundations Evaluation The Juvenile Justice System Juvenile justice is the section of law that applies to persons under the age of 18 not capable of receiving sentencing in the adult court system or old enough to be responsible for criminal acts committed in society. 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Commercial Law Assignment Analysis †Myassignmenthelp.com

Questions: Mark, Peter and Mary were out on a Saturday night celebrating the successfulformation of a new business venture. They went to a special restaurant up in thehills, Hilltop Point, to mark this occasion. After a great night of eating anddrinking, they decided to continue their party at Watchout Point, a scenic hilltopspot with a spectacular view of the city. On their way, they stopped at a bottleshop to buy 2 bottles of premium French champagne.When they reached Watchout Point, they parked the car at the car park which waslocated at the top of the cliff. There was a 2 meter fence to prevent people fromgoing beyond that point as it was not far away from the cliff edge. There were nowarning signs but the cliff was very visible. Anyone can very clearly see thecliffs. In fact, the cliff was part of this beautiful scenery which attracted visitors.At first, the trio sat in the car and chatted and drank champagne. As the nightprogressed Peter, who had too much to drink, got out of the car and dared theothers to climb over the fence and walk to the edge of the cliff. While the otherswere reluctant, Peter climbed over the fence and walked to the edge of the cliff.He lost his balance and fell off the cliff and broke his leg. Peter wishes to sue theWillow Council who is responsible for Watchout Point. 1. What must Peter do to establish a breach of duty by Willow Council? Is Peterlikely to succeed in establishing such a breach? Give reasons for your answer. The champagne bottle that the trio purchased had a very special kind of cap.Instead of the usual cork held in place by wire, it had a metal cap and a corkstopper. Mark opened the cap and tried to pour the champagne into a glass. Whennothing came out he shook the bottle a little. The cork stopper suddenly ejectedand hit Marks nose. He sustained a blood nose and was in pain for 3 weeks.There wasnt any warning anywhere in the bottle about this kind of cap. This sortof cap is very common in France and used by most French wineries. 2. Mark wishes to sue the wine company. Will he succeed? What must he establish? Answers: Issue 1. Whether Peter can bring a successful claim against Watchout Point (WP) which is under the responsibility of Willow Council for the physical injury caused to him? 2. Whether Mark will be able to bring a successful claim against the wine company for the injury sustained by him because of the special cap on the wine bottle. Relevant Law After scrutinizing the facts of the case study, it is submitted that the law of negligence and the law of product liability of Australia are the guiding enactments that will help in resolving the issues arosed. In Australia, the law of Negligence is a very important piece of law in order to keep a check on the actions of the person. The law of negligee is a branch of tort law. The law of negligence was originated from the landmark case of Donoghue v Stevenson (1932). The negligence is defined as an act which does not reach the standard of level defined by law. In negligence, every defendant has a duty of care which he must cater towards the plaintiff so that no harm is caused to the plaintiff by his actions and is discussed in Tame v NSW(2002). the decision of Donoghue case was re-established in the leading case of Grant v Australian Knitting Mills(1936). The Donoghue case submitted that in order to hold a person liable for negligence there are three ingredients that must satisfy. These are duty of care, breach and damages. (Castrission C, n.d) But, the decision of the Donoghue case was extended in the leading case of Caparo Industries Plc v Dickman(1990) and it was held that the major ingredients that are required for the establishment of negligence are: 1. Duty of care the ingredient duty of care submits that every action doer (defendant) has a duty to undertake actions in such a manner so that no harm is caused to any other person (plaintiff). He has a duty to protect the interest of other person from the repercussions of his actions. In Wyong Shire Council v Short(1980) the concept of duty of care was established. In Australian Safeway Stores v Zaluzna (1987) it was held that duty of care is imposed on the owner of the premises who allow the visitors to visit his places and he has a duty to protect such visitors from any reasonably foreseeable harm (Negligence, 2006) 2. Breach- when the duty of care which is expected from the wrongdoer is not carried out then the duty is said to be violated and is considered as breach. 3. Damages the breach of the duty of care must cause damage to the plaintiff which must not be remote, that is, which must be reasonably foreseeable. Of the damage is too remote then there is no duty on the wrongdoer and is held in Overseas Tankship (UK) Ltd v Morts Dock Engineering Co Ltd(1961). (Negligence, 2006) 4. Reasonable forseeability- In Sullivan v Moody(2001) the court submitted that reasonable forseeability submits that the action doer will be liable for negligence only when the damage is reasonable foreseeable, that is, the wrongdoer can predict that the plaintiff may suffer injury because of his actions. The concept is also established in Koehler -v- Cerebos (Australia) Limited(2005). (Negligence, 2006) 5. Proximity- In Jaensch v. Coffey(1984) the court submitted that proximity establishes that both the wrongdoer and the plaintiff are so close to each other that the actions of the wrongdoer will certainly effect the plaintiff in the negative manner. If there is no proximity then there is no case of negligence. (Norman K, 2004) 6. The duty of care is also at times considered to breach when the level of standard that is expected from the action doer is not carried out and is discussed in Bolton v Stone (1951). The standard varies with situation to situation. For example, the standard of duty of care in case of children is much high in comparisons with other plaintiffs. (Sappideen et.al, 2009) 7. Fair, just and reasonable- the duty of care must always imposed on the action doer only when the imposition is just and fair in the eyes of law. Thus no improper hardship must be caused to the actions doer. In order to make the action doer liable under the law of negligence it thus necessary that all the ingredients of negligence must be present. In all the ingredients are established then the plaintiff may sue the action doer under the law of negligence. Another important concept that is necessary to be evaluated in order to deal with the raised issue is the law of Trade Practices Act. The Act comes into play when the goods are not safe or are defective in nature. The Act under Part VA deals with the same and establishes strict liability. The aggrieved plaintiff just has to show the defectiveness/unsafeness in the product in order to make the manufacturer accountable irrespective whether the harm is remote or there is breach etc. In ACCC v Glendale Chemical Products Pty Ltd(1998), it was held that the good are defective in nature when it does not fit in the desirability of the consumers. If a product requires display of warning and the same is not found then also the goods are defective (section 75A). If the goods are considered as defective the good must be made to the loss sustained by the consumer by the manufacture. In O'Dwyer v Leo Buring Pty Ltd (1966) the courts submitted that every manufacturer has a duty to provide safe prod uct, however, if a defective product is supplied by the manufacturer to the consumer and because of such defective product loss is sustained by the consumer then it is the responsibility of the manufacturer that he must make good the loss so suffered by the consumer. The responsibility of the manufacturer further enhances when there is no display of warning sign on the product though the injury sustainable is reasonably foreseeable. (Omond J, 2001) Thus, the Trade Practices Act is an important piece of legislation that deals with the liability of the manufacturer when the product is defective. After understanding the laws, the issues are now resolved by applying the law to the facts of the case. Application of Law Prior dealing with the raised issues it is necessary to understand the facts of the case studies. As per the facts, Mark, Peter and Mary were celebrating the success of their new venture. They went to Watchout Point (WP) which is under the responsibility of Willow Council. On their way they purchased 2 bottles of premium French champagne. They went to WP and parked their car at the top of the cliff. There was 2 meter fence which prevent the people from going beyond that point which is near the cliff edge. The cliff was visible but there were no warning signs. Later, Peter (who was heavily drunk) got out of the car, crossed the fence and walked to the edge of the cliff. He lost balance, fell and broke his leg. Further, the champagne bottle had a very special kind of cap. It had a metal cap instead of the usual cork held in place by wire. Mark tried to open the bottle and shook the bottle a little. The stopper ejected suddenly and hit the nose of Mark. He was in pain for 3 weeks. There was no warning on the bottle regarding the different kind of cap though the cap was famous in France and used by most French wineries. After considering the facts of the case, Considering Issue 1 - It is submitted that Mark, Peter and Mary visited WP and had parked their car. The hotel was at the cliff and thus the hotel has the duty of care to arrange adequate measures so that no one gets damaged. Though 2 metre fencing was done but the same was not an adequate measure to warn the visitor from the anger of the cliff. Further there were no warning signs that were displayed. Thus, the council has the duty of care to take measures so that no accident could take place. However, no such measures were undertaken, thus, is considered as breach of duty. The breach of duty has caused damage to Peter. Thus, the council is liable under the law of negligence. But, the council may take the heed of the defence of contributory negligence in order to curb his liability as it was Peter who has contributed to his fell by jumping the fence which was made to prevent the visitors to reach the cliff. Considering Issue 2 Mark purchased a wine bottle which has specific kind of opening. However, the opening is of such a nature that may cause harm to the consumer. Considering this fact there was no warning sign on the bottle. Thus, in such a case, by applying the Trade Practices Act, it is submitted that the duty which is imposed on the company was not adequately fulfilled and had supplied a defective product causing harm to Mark. Thus Mark can sue the company for the injury sustained by him. Conclusion To conclude, it is submitted that both Peter and Mark can sue the council and the company for the loss sustained by them, however, the council may curb its liability by relying on the defences available. Reference List 1. Bolton v Stone (1951) 2. Caparo Industries Plc v Dickman(1990); 3. Castrission C (n.d) Law of Torts. 4. Grant v Australian Knitting Mills(1936) 5. Donohue v Stevenson (1932); 6. Jaensch v. Coffey(1984) 7. Koehler -v- Cerebos (Australia) Limited(2005) 8. Negligence (2006) Four essential elements required for a successful claim in negligence. 9. Norman K (2004) "Who then in law is my neighbour. 10. Overseas Tankship (UK) Ltd v Morts Dock Engineering Co Ltd(1961) 11. Omond J (2001) product liability in the wine industry a legal perspective. 12. O'Dwyer v Leo Buring Pty Ltd (1966). 13. Sappideen, Vines, Grant Watson (2009)Torts: Commentary and Materials. 14. Tame v New South Wales (2002). 15. Sullivan v Moody(2001). 16. Wyong Shire Council v Short(1980).