Text Cases Problem free essay sample

16 to 30 150,000.00 0.94 9,000.00 31 to 45 75,000.00 0.80 15,000.00 46 to 60 45,000.00 0.65 15,750.00 61 to 75 15,000.00 0.50 7,500.00 Over 75 15,000.00 15,000.00 Total 51,750.00 15,000.00 a. Appropriate balance for AFDA is $ 51,750.00 (equals to Allowance Amount in the Aging Schedule) b. Presentation of Accounts Receivable in Balance Sheet: Accounts Receivable 735,000.00 Less: Allowance for Doubtful Accounts 51,750.00 Net, Accounts Receivable 683,250.00 c. Dollar Effect of Bad Debt Expense: AFDA, Beginning Balance 37,500.00 AFDA, Write-Off (15,000.00) AFDA, Movement 29,250.00 AFDA, Ending Balance 51,750.00 Dollar Effect of Bad Debt Expense is $ 29.250.00 (equals to movement amount of AFDA) Case 5-1: Question 1 Stern Corporation General Journal (in USD) Date Account Dr. Cr. 2010 Dec 31 Accounts Receivable 9,965,575.00 Sales 9,965,575.00 31 Cash 9,685,420.00 Accounts Receivable 9,685,420.00 31 Allowance for Doubtful Accounts 26,854.00 Accounts Receivable 26,854.00 31 Accounts Receivable 4,594.00 Allowance for Doubtful Accounts 4,594.00 31 Cash 2,108.00 Accounts Receivable 2,108.00 31 Cash 1,566.00 Accounts Receivable 1,566.00 31 Bad Debt Expense 29,886.00 Allowance for Doubtful Accounts 29,886.00 Case 5-1: Question 2 (in USD) Account Beginning Balance, 2010 Movement, 2010 Ending Balance, 2010 Cash 671,344.00 9,689,094.00 10,360,438.00 Accounts Receivable 988,257.00 254,221.00 1,242,478.00 Allowance for Doubtful Accounts 29,648.00 7,626.00 37,274.00 Sales 9,965,575.00 9,965,575.00 Bad Debt Expenses 29,886.00 29,886.00 a. Accounts Receivable balance as of Dec 31, 2010 is $ 1,242,478.00 b. Allowance for Doubtful Accounts balance as of Dec 31, 2010 is $ 37,274. We will write a custom essay sample on Text Cases Problem or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 00 Case 5-1: Question 3 1 Current Ratio Current Asset = 13,574,107.00 = 9.4915 Current Liabilities 1,430,132.00 Current Asset: Cash 10,360,438.00 Accounts Receivable 1,242,478.00 Allowance for Doubtful Accounts (37,274.00) U.S Treasury Securities 274,060.00 Inventories 1,734,405.00 Total Current Asset 13,574,107.00 2 Acid Test Ratio Current Monetary Asset = 11,839,702.00 = 8.2787 Current Liabilities 1,430,132.00 Current Monetary Asset: Cash 10,360,438.00 Accounts Receivable 1,242,478.00 Allowance for Doubtful Accounts (37,274.00) U.S Treasury Securities 274,060.00 Total Current Monetary Asset 11,839,702.00 3 Days Receivable Accounts Receivable = 1,242,478.00 = 45.5071 Days Sales / 365 27,302.95

How to Calculate Density of a Gas

How to Calculate Density of a Gas Density is mass per unit volume. Finding the density of a gas is the same as finding the density of a solid or liquid. You have to know the mass and the volume of the gas. The tricky part with gases is that you are often given pressures and temperatures with no mention of volume. You have to figure it out from the other information. This example problem will show how to calculate density of a gas when given the type of gas, the pressure, and the temperature. Question: What is the density of oxygen gas at 5 atm and 27  °C? First, lets write down what we know: Gas is oxygen gas or O2.Pressure is 5 atmTemperature is 27  °C Lets start with the Ideal Gas Law formula. PV nRT whereP pressureV volumen number of moles of gasR gas constant (0.0821 L ·atm/mol ·K)T absolute temperature If we solve the equation for volume, we get: V (nRT)/P We know everything we need to find the volume now except the number of moles of gas. To find this, remember the relationship between number of moles and mass. n m/MM wheren number of moles of gasm mass of gasMM molecular mass of the gas This is helpful since we needed to find the mass and we know the molecular mass of oxygen gas. If we substitute for n in the first equation, we get: V (mRT)/(MMP) Divide both sides by m: V/m (RT)/(MMP) But density is m/V, so flip the equation over to get: m/V (MMP)/(RT) density of the gas. Now we need to insert the values we know. MM of oxygen gas or O2 is 1616 32 grams/moleP 5 atmT 27  °C, but we need absolute temperature.TK TC 273T 27 273 300 K m/V (32 g/mol  Ã‚ · 5 atm)/(0.0821 L ·atm/mol ·K  · 300 K)m/V 160/24.63 g/Lm/V 6.5 g/L Answer: The density of the oxygen gas is 6.5 g/L.

How to Trace Your U.S. Military Ancestors

How to Trace Your U.S. Military Ancestors Nearly every generation of Americans has known war. From the early colonists, to the men and women currently serving in Americas armed forces, most of us can claim at least one relative or ancestor who has served our country in the military. Even if you have never heard of military veterans in your family tree, try a bit of research and you might be surprised! Determine if your ancestor served in the military The first step in searching for the military records of an ancestor is to determine when and where the soldier served, as well as their military branch, rank and/or unit. Clues to an ancestors military service may be found in the following records: Family storiesPhotographsCensus recordsNewspaper clippingsJournals, diaries correspondenceDeath records obituariesLocal historiesGrave markers Look for military records Military records often provide an abundance of genealogical material about our ancestors. Once you have determined that an individual served in the military, there are a variety of military records which can help to document their service, and provide useful information about your military ancestors such as birthplace, age at enlistment, occupation, and names of immediate family members. The primary types of military records include: Military service records Enlisted men who served in the regular Army throughout our countrys history, as well as discharged and deceased veterans of all services during the 20th century, can be researched through military service records. These records are primarily available through the National Archives and the National Personnel Records Center (NPRC). Unfortunately, a disastrous fire at the NPRC on July 12, 1973, about 80 percent of the records of veterans discharged from the Army between November, 1912 and January, 1960, and about 75 percent for individuals discharged from the Air Force between September, 1947 and January, 1964, alphabetically through Hubbard, James E. These destroyed records were one of a kind and had not been duplicated or microfilmed prior to the fire. Compiled military service records Most of the records of the American Army and Navy in the custody of the War Department were destroyed by fire in 1800 and 1814. In an effort to reconstruct these lost records, a project was begun in 1894 to collect military documents from a variety of sources. The Compiled Military Service Record, as these collected records have come to be called, is an envelope (sometimes referred to as a jacket) containing abstracts of an individuals service records including such items as muster rolls, rank rolls, hospital records, prison records, enlistment and discharge documents, and payrolls. These compiled military service records are primarily available for veterans of the American Revolution, War of 1812, and the Civil War. Pension records or veterans claims The National Archives has pension applications and records of pension payments for veterans, their widows, and other heirs. The pension records  are based on service in the armed forces of the United States between 1775 and 1916. Application files often contain supporting documents such as discharge papers, affidavits, depositions of witnesses, narratives of events during service, marriage certificates, birth records, death certificates, pages from family bibles, and other supporting papers. Pension files usually provide the most genealogical information for researchers.More: Where to Find Union Pension Records | Confederate Pension Records Draft registration records More than twenty-four million men born between 1873 and 1900 registered in one of three World War I drafts. These draft registrations cards may contain such information as name, birth date and place, occupation, dependents, nearest relative, physical description, and country of allegiance of an alien. The original WWI draft registration cards are at the National Archives, Southeast Region, in East Point, Georgia. A mandatory draft registration was also conducted for WWII, but the majority of WWII draft registration records are still protected by privacy laws. The fourth registration (often called the old mans registration), for men born between April 28, 1877 and February 16, 1897, is currently available to the public. Other selected WWII draft records may also be available.More: Where to Find WWI Draft Registration Records | WWII Draft Registration Records Bounty land records A land bounty is a grant of land from a government as a reward to citizens for the risks and hardships they endured in the service of their country, usually in a military related capacity. At the national level, these bounty land claims are based on wartime service between 1775 and 3 March 1855. If your ancestor served in the Revolutionary War, War of 1812, early Indian Wars, or the Mexican War, a search of bounty land warrant application files may be worthwhile. Documents found in these records are similar to those in pension files.More: Where to Find Bounty Land Warrants The two main repositories for records relating to military service are the National Archives and the National Personnel Records Center (NPRC), with the earliest records dating from the Revolutionary War. Some military records may also be found in state or regional archives and libraries. The National Archives Building, Washington, D.C., holds records relating to: Volunteer enlisted men and officers whose military service was performed during an emergency and whose service was considered to be in the federal interest, 1775 to 1902Regular Army enlisted personnel, 1789–October 31, 1912Regular Army officers, 1789–June 30, 1917 li]U.S. Navy enlisted personnel, 1798–1885US Navy officers, 1798–1902US Marine Corps enlisted personnel, 1798–1904Some US Marine Corps officers, 1798–1895Those who served in predecessor agencies to the US Coast Guard (i.e., the Revenue Cutter Service [Revenue Marine], the Life-Saving Service, and the Lighthouse Service, 1791–1919) The National Personnel Records Center, St. Louis, Missouri, holds military personnel files of US Army officers separated after June 30, 1917, and enlisted personnel separated after October 31, 1912US Air Force officers and enlisted personnel separated after September 1947US Navy officers separated after 1902 and enlisted personnel separated after 1885US Marine Corps officers separated after 1895 and enlisted personnel separated after 1904US Coast Guard officers separated after 1928 and enlisted personnel separated after 1914; civilian employees of Coast Guard predecessor agencies such as Revenue Cutter Service, Lifesaving Service, and Lighthouse Service, 1864–1919 The National Archives - Southeast Region, Atlanta, Georgia, holds draft registration records for World War I To have the National Archives staff search these records for you, get a World War I Registration Card Request form by sending an email to archivesatlanta.nara.gov, or contacting: National Archives - Southeast Region5780 Jonesboro RoadMorrow, Georgia 30260(770) 968-2100archives.gov/atlanta/

Us formative history Essay Example | Topics and Well Written Essays - 1000 words

Us formative history - Essay Example They are document 1, document 2, document 3, and essay on the New World of Indians. Document 1 is a myth by Iroquois explaining the world’s beginning. The myth illustrates that the world never existed in the beginning, not even the land, the creatures, or the men. However, there was only the ocean that occupied entire space and the great air void above ocean surface. Document 2 illustrates the 1448 historic events of the battles between the Portuguese and the West Africans. The Portuguese directed their voyage to Cape Verder where two Guineas were captured in the past. On reaching the shore the Portuguese found a village with houses and men willing to defend it. Alvaro Fernandez killed the leader of the village, and the Guineas stopped fighting on realizing that their leader is dead (Jones 107). Document 3 explains the 1493 encounter of Christopher Columbus with the Native People. Christopher Columbus passed by Indies, using the fleet given by the King and the Queen, and saw several islands with many inhabitants. The inhabitants walk around naked; save for some women who cover their private parts with a plant leaf or some specially made cotton material (Morison 55). The essay explains the New World of the Indians. Even though the encounter of the Americas by the Europeans led to major effects in the Indian society; the indigenous people had inhabited the Americas for approximately millennia. The New World was experienced when the Indians encountered the Africans and the European, in the Virginia and also the California. The contact brought vast changes to the Indians society (Johnson 24). Document 1 describes the world origin myth. The sea had fish and deep sea creatures. The birds lived in the air, and the sky world had a man and his pregnant wife. The wife fell through a hole in the sky and landed on the back of the huge sea turtle. The woman gave birth to a daughter, who on reaching maturity bore quarrelsome twins. Right handed twin

Skydiving company Essay Example | Topics and Well Written Essays - 250 words

Skydiving company - Essay Example This is to ensure that the business will not suffer from problems which may occur after implementation of the business (Kyle 32). The measures that would be used to assess employees in order to hire them into my company are interviews, work samples, cognitive ability tests and personality inventories. The interview is one of the more vulnerable methods of hiring that can have the disparate impact through which a lawsuit could be the result. The interview process, of the four measures listed, is the most intimate and subjective measure through which a hiring practice is implemented. It is a crucial element of hiring, but also creates an atmosphere that can instigate discriminatory actions, or the perceptions of discriminatory practices. In the interview the potential employee will likely reveal their gender, age, ethnicity, any obvious physical disabilities, and possibly their sexual orientation, all of which cannot be the reason for denying them employment through various discrimination laws. These groups are vulnerable as disadvantaged groups within society. According to Utts, the United States government has determined that if the rates of passing on hires that are classified as minorities exceeds four fifths of the number of passes on the majority then discriminatory hiring practices are being represented (231). In order to prevent an accusation of discriminatory hiring practices based on any of the criteria that could be a basis for such an accusation, records of specific reasons for which a person was passed on for hiring must be kept as a defense. When a disadvantaged individual sues a person in a court of law, one should use evidence which is in the form of documents to support the defense of actions that were taken (Schneid 12). It is not legal to deny employment to a person who is deaf. Title 1 of the American Disability Act prohibits

Progression Module Essay Example for Free

Progression Module Essay The progression module is a course which I would recommend for anyone. It has a numerous amount of benefits, one of the main benefits is it allows you to explore a broad range of courses at a variety of university. I feel the progression module has prepared me for university as I have discovered many courses that interest me. The progression module has also helped me understand other vital things that need to be considered when going university, such as deciding whether to live at home or away from home and all the financial implications university life holds. During the progression module I have discovered a great deal about myself and what I would like to pursue a career in. After completing the progression module I feel I now have the opportunity to access the career I want through a variety of routes. I also feel I am now much more confident in terms of writing letters, CV’s and personal statements. This has benefited massively because when applying for voluntary work I was much more assertive when writing my CV, I took a positive approach which I learned from the progression module and due to this approach I was given the role of volunteer in the hospital. Whilst doing a-levels students are expected to deliver presentations on subject topics. In the progression module I had to create a presentations and deliver it, I followed all the information provided from the progression module and I feel I managed to deliver my presentation effectively remaining confident and clear at all times. Another thing the progression module prepared me for was interview, following the progression modules guidelines helped me develop all the positive and necessary skills required for delivering a questionnaire. After following these guidelines I was successful in my mock interview. I remained confident at all times, I did everything possible to express the knowledge and interest I had for medicine without showing arrogance. After participating in a mock interview I was also given feedback on my performance and what I should do to do even better. The mock interview was a huge boost of motivation as all the feedback I received was positive and I was told if I go for an interview tomorrow I will be successful. Universities always look at personal statements before accepting any student for an interview. So essentially the personal statement is a vital part in the acceptance of an applicant. In unit four of the progression module I was expected to write a personal statement but obviously I was given ideas on how to structure it, what to avoid and what to definitely include. This was extremely beneficial as I now feel I am prepared for university, I have a personal statement written and all I need to do is fill in my UCAS. Overall the progression module has helped me decide what I would like to do in terms of living at home or living away from home. I have decided I am going to study at a university close to home so I can love at home. I know about all the financial implication involved when living at home and I know how to approach these implications and deal with them effectively. The progression module was very interesting and intriguing it has been a huge benefit to my future especially my career. I feel I am now much more confident when applying for university and I am also aware of all the options that are available for me to undertake. The progression module is fantastic and completing it not only helps applying for university but also benefits an individual in terms of the academic challenges they may have to face.

Tangled: The Intersection of Commerce, Gender, and Genre Essay

In the 2010 film Tangled, a modern retelling of the Grimm Brothers’ story Rapunzel, Rapunzel pursues her dream of seeing the floating lights away from her hidden tower and escaping from her â€Å"evil mother† Gothel with the help of a young thief named Flynn Ryder. The film manages to navigate the tension between the traditional fairy-tale storytelling archetypes of the early Disney princess movie-musicals and a modern reinvention of these stereotypes in order to create a harmonious blend between the two. However, both â€Å"When Will my Life Begin?† and â€Å"I Have a Dream,† with music by Alan Menken and lyrics by Glenn Slater, employ diverse musical references and techniques that nevertheless starkly challenge the construction of the typical Disney animated musical genre, and that mold musical conventions to be more marketable to a far-reaching audience. Does this movie actually mock the imperfections of its Disney princess predecessors, and if so, how does it commoditize this musical â€Å"affectionate parody† by appealing to the â€Å"younger, hipper† and even male crowd? I argue that â€Å"When will my life begin?† and â€Å"I’ve got a Dream† serve as examples of how Disney made Tangled into a hybrid of the earlier princess movie-musicals of the â€Å"Golden Age of Animation†(Snow White and the Seven Dwarfs [1937], Sleeping Beauty [1959]), the â€Å"Disney Renaissance† (The Little Mermaid [1989], Beauty and the Beast [1991]), and what it hoped to be a new, modern spin on the genre with its new leadership, its music, and its treatment of gender in order to be commercially successful. One thing that Tangled did demonstrate was the need for a modern reboot not only for Disney animated films, but to the â€Å"musical† genre as well. Some argue that as Disney enters into a ... ...table to boys, it still relied on its commonalities to other films to secure its place within the Disney legacy. Whether or not in Disney’s quest to be commercially successful, if the film was really able to be a storytelling and musical success. able to satirize the shortcomings of the princess movie-musical genre sound abandon Broadway style for tween-age pop song. Both songs establish roots in the formula derived from the earlier Walt Disney films and later Alan Menken musicals, yet neither are without their surprises, their own definitive appeal to a larger, updated audience. Works Cited 1. http://insidemovies.ew.com/2010/11/24/alan-menken-tangled/ 2. http://www.nytimes.com/2010/11/21/movies/21tangled.html?pagewanted=all 3. http://earnthis.net/2010/07/golden-age-1/ 4. http://screencrave.com/2010-02-12/disneys-rapunzel-is-renamed-tangled/

Do Child’s Shoe Size Increase with Age

Do Children’s shoe size increase in age? IntroductionI teased apart from my evidence relevant data collected three important bits of information being, age, shoe size and gender I then gathered the data and evaluated the information after converting it into tables, graphs and charts. I gathered data from various ages, with various shoe size. Using evidence to understand and conclude which hypothesis is the most accurate. I understood the frame work of my report and from prior knowledge I already had a thesis of my own. Using mind mapping I created Ideas for obtaining relevant data. AimThe aim of my investigation is to have obtained enough relevant data to confirm the most accurate hypothesis and reinforce my argument. The evidence needs to be clear and precise and specific points summarised. Hypothesis and Null HypothesisHypothesis- Do children’s shoe size increase with age? Null hypothesis- As children get older their shoe size do not get bigger. MethodI devised a simple short questionnaire to obtain three important parts of information, gender, shoe size and age. All participants were sixteen or under I received consent from themselves or their parents and explained the reasons for my research. I then transferred the data into a tally chart and calculated how many participants have what size shoe. I then displayed the data into a barchart, pie chart and a scatter graph. I used various ways of working out the averages. Participants ages ranged from ten years of age to sixteen years of age, their shoe size ranged from a children’s size thirteen to a size seven. MethodTo obtain my evidence I devised a questionnaire and explained to participants if I could ask them three short questions to complete my report. The selected questions I chose I felt would be enough to put a report together, to observe a trend and to confirm statistics. Participants I asked thirty participants ranging from ten years of age to sixteen years of age, male and female with shoe sizes verying from a childs size thirteen to a size seven. I asked equal amount of female participants to male participants. MaterialsEach participants where asked if they were happy for myself to ask three simple questions reference to their age, gender and shoe size. Younger participants guardians were also asked if they were happy for me to ask their childrens questions from my short questionnaire. All participants I knew personally, they were either friends, relatives or work collegues. Each questionnaire displayed ‘Thank you for completing this short questionnaire’?Do children’s shoe size increase with ag eI disected the data into sections to understand, firstly the average shoe size overall, having relevant information allowed me to devise charts, graphs and tables to evaluate whether shoe size increase with age. DiscussionI feel the range of age could be better as I had no knowledge of the children’s age before the questionnaire was completed by them which altered my results. The results clearly supported the Hypothesis. Some results I would not have predicted for instance a thirteen year old boy with size seven shoe. Certain factors such as gender may have affected my results, some of the participants were teenagers and were probably experiencing growth spurts especially male participants as some results were quite surprising as mentione previously. I asked thirty participants which I felt was enough children to have enough date to devise a report maybe the range of the participants ages may have given me an interested twist to the Hypothesis. If I was to complete my studies again I would probably have a larger range of the participants age, I feel that the equal amount of male and female participants provided a fair report. ConclusionAnalyzing my findings I can see that the overal participants shoe size did increase with age, the Hypothesis seems to be correct. I feel I obtained enough data to understand if the Hypothesis was true or false. I can also analyze the most reliable average is mode. The average shoe size with in the participants age range of ten years to sixteen years is a size three.

Analytical Proceduresâ€Ratio Analysis Form

11 ANALYTICAL PROCEDURES—RATIO ANALYSIS FORM The auditor can use this form to document the performance and evaluation of ratio analysis in connection with analytical procedures performed in an audit. The form is only a guide and is not a substitute for professional judgment. The form may be modified by adding or omitting certain ratio analysis. CLIENT NAME: DATE OF FINANCIAL STATEMENTS: LIQUIDITY RATIOS 20__20__19__19__ 1. Current ratio = Current Assets Current Liabilities____________________ Comments: 20__20__19__19__ 2. Quick or acid test ratio =Current Assets – Inventory Current Liabilities____________________ Comments: PROFITABILITY RATIOS 20__20__19__19__ 1. Gross profit ratio = Net Sales – Cost of Goods Sold Net Sales____________________ Comments: 20__20__19__19__ 2. Operating margin ratio = Income before Income Taxes and Interest Net Sales____________________ Comments: 20__20__19__19__ 3. Net income ratio (or profit margin ratio) = Net Income Net Sales____ ________________ Comments: 20__20__19__19__ 4. Return on total assets ratio = Net Income + Interest Expense Total Assets____________________Comments: 20__20__19__19__ 5. Return on equity ratio = Net Income Average Stockholders’ Equity____________________ Comments: LEVERAGE RATIOS 20__20__19__19__ 1. Debt to assets ratio = Total Debt Total Assets____________________ Comments: 20__20__19__19__ 2. Debt to equity ratio = Long-Term Debt Stockholder’s Equity____________________ Comments: 20__20__19__19__ 3. Times interest earned ratio = Income before Income Taxes and Interest Interest Expense____________________ Comments: ACTIVITY RATIOS 20__20__19__19__ 1. Inventory turnover =Cost of Goods Sold Average Inventory____________________ Comments: 20__20__19__19__ 2. Average age of inventory = 360 Days Inventory Turnover____________________ Comments: 20__20__19__19__ 3. Accounts receivable turnover = Net Sales Average Accounts Receivable____________________ Comments: 20__20__19__ 19__ 4. Days sales in accounts receivable = 360 Days Accounts Receivable Turnover____________________ Comments: 20__20__19__19__ 5. Asset turnover = Net Sales Total Assets____________________ Comments: Prepared by Date Approved by Date

Do Prisons Help The Crime Wave essays

Do Prisons Help The Crime Wave essays Do prisons teach people to become worse criminals? Many people think that a prisoner is taught how to be a better criminal while in prison. Prisoners are integrated with people that have committed worse crimes than the ones that they have committed. The bigger and better criminals teach the others what they need to learn to survive prison life. There are many other aspects of prison that can make a prisoner worse than when he or she went in. Are prisons helping to stop the crime wave? For starters, prisons around the United States are extremely overcrowded. Wyoming is a good example of overcrowding in prisons. We have had to send a number of prisoners to Colorado because we have run out of room to keep them in Wyoming. The number of people sent to prisons were for drug offences more than violent crimes(). Some people are saying that making some drugs legal, such as marijuana, would decrease the number of prisoners drastically. There are also evidence that even though they are in prison, they can still buy and sell drugs. It has been found that 80% of drug offenders that have received sentences in New York have never been convicted of a violent felony or committed a violent crime. It was found that one in four drug offenders in prison was convicted of simple possession (Human Rights Watch). Are prisoners learning prejudice in prisons? There is evidence of this. Some civil rights organizations are calling for renewed scrutiny of the segregation policies of many state and federal prisons, charging that they inadvertently promotes growth of hatred and serve as recruiting grounds for supremacist groups. David Novak, a man who spent a year in a federal prison camp, said that it left an imprint of racial intolerance on him. He said he felt compassion for the three white murder suspects in the killing of James Byrd Jr. in Jasper, TX. Two of the three allegedly have made ties with white-supremacist gangs while they were...

Understanding Trademark Names and Logos

Understanding Trademark Names and Logos Both the Nike logo with its widely recognizable swoosh and the phrase Just Do It are excellent examples of a trademark. A great trademark can help with the sales of goods and services, and very desirable goods or services can make a trademark famous. What Is A Trademark? Trademarks protect words, names, symbols, sounds, or colors that distinguish goods and services. Trademarks, unlike patents, can be renewed forever as long as they are being used in business. The roar of the MGM lion, the pink of the insulation made by Owens-Corning (who uses the Pink Panther in advertising by permission from its owner!), and the shape of a Coca-Cola bottle are familiar trademarks. These are brand names and identities and are important in marketing a product or service. Brand Name Vs Generic Name Naming an invention involves developing at least two names. One name is the generic name. The other name is the brand name or trademark name. For example, Pepsi  ® and Coke  ® are brand names or trademark names; cola or soda are the generic or product names. Big Mac  ® and Whopper  ® are brand names or trademark names; hamburger is the generic or product name. Nike  ® and Reebok  ® are brand names or trademark names; sneaker or athletic shoe are generic or product names. Primary Trademarks The term trademark is often used to refer to any type of mark that can be registered with the United States Patent and Trademark Office or USPTO. The two primary types of marks that can be registered with the USPTO are: Trademarks that are used by their owners to identify goods, that is, physical commodities, which may be natural, manufactured, or produced, and which are sold or otherwise transported or distributed via interstate commerce.Service marks that are used by their owners to identify services, that is, intangible activities, which are performed by one person for the benefit of a person or persons other than himself, either for pay or otherwise. Other Types of Marks There are other types of marks that can be registered, however, they occur infrequently and have some different requirements for registration than the more commonly applied for trademarks and service marks. Since the benefits of registration are essentially the same for all types of marks, the term trademark is often used in general information that applies to service marks, certification marks, and collective marks as well as to true trademarks, the marks used on goods. Using Trademark Symbols You can use the symbols TM for trademark or SM for service mark to indicate that you are claims rights to the marks without having federal registration. However, use of the TM and SM symbols may be governed by different local, state, or foreign laws. The federal registration symbol  ® can only be used after the mark is actually registered in the USPTO. Even though an application is pending, the registration symbol  ®may not be used before the mark has actually become registered. Can I Apply For A Registered Trademark By Myself? Yes, and you would also be responsible for observing and complying with all the procedural issues and requirements. Trademark registration is not easy, you may need professional help. The names of attorneys who specialize in trademark law may be found in the telephone yellow pages, or by contacting a local bar association.

Health and safety law Case Study Example | Topics and Well Written Essays - 2500 words

Health and safety law - Case Study Example The employee who is injured can also through the civil courts seek damages, compensation due to injuries caused. This is done under the civil law area like occupier’s liability and negligence (Rosalyn, 2014a: 9). The verdict of the lord of Artkin to Donogue vs. Stevenson case in 1932 can be used to act as precedence. He propounded that, â€Å"You must take reasonable care to avoid acts or omissions which you can foresee would be likely to injure your neighbor†¦Ã¢â‚¬  (Rosalyn, 2014b: 5). In Jane’s case, therefore she should go forward and sue the Local Education Authority. This is because they didn’t avoid the increase in the number of children in the class. In the same sense, the employer would have prevented the grievances through adding an additional staff as a protective measure. In Sam’s case, he should not sue his employee since the negligence was on his part when it comes to his injury. He didn’t put on the protective gears despite the head teacher having commented about the same in several occasions. Mr. James is in a position to sue his employer on the basis that the act of Poppy made him break his arm. The head teacher is a representative of Local Education Authority thus making an act of negligence by the head teacher transferable to the Local Education Authority. The fact that Poppy was invited by the head teacher makes her the head teacher’s responsibility and her negative acts therefore can be summed up to be negligence on part of the head teacher. This is based on the fact that the â€Å"duty of care is established as one belonging to the employer to take reasonable care for the health and safety of his employees.† (Rosalyn, 2014b: 5). Jane’s and Mr. James’ case can also be based worth suing in terms of the scope of study. For Jane’s case, the employer would not provide for competent additional staff (Rosalyn, 2014b: 6). For Mr. James case, there was no efficient