The rule in Salomon v Salomon & Co [1897] AC 22 has been described as Essay - 1

The rule in Salomon v Salomon & Co [1897] AC 22 has been described as one of the corner stones of English Company Law. Discuss the rationale and impact of the decision on company law - Essay Example This paper will discuss the rationale and the impact of the decision made by the House of Lords regarding Salomon v Salomon & Co Ltd on company law. Aaron Salomon was a businessman who for many years worked in manufacturing leather boots. Increasingly, his sons grew and demanded to be part of the business. Consequently, Salomon capitulated and incorporated his manufacturing business as Limited Liability Company. During those times, one needed to have at least seven members in order to incorporate their business. Salomon registered all his family members as shareholders of the business. Salomon, however, owned a majority of the company’s shares while the rest of the family members shared the minority shares equally. Consequently, Salomon became not only the company’s principal shareholder but also the company’s principal creditor (Duhaime, 2010). Upon incorporation of the business, the company saw a decline in the sales of the boots. Part of the resolve for the waning was as a consequence of a sequence of internal strikes. The strikes made the government, Salomon’s main customer, divide its contracts to other firms in order to avoid the risk of depending heavily on one supplier. The government’s decision to divide its contract among other firms affected Salomon’s business greatly and was one of the reasons it failed. The consequence of failure was the inability of the company to pay interest on its debentures (half-held by Broderip). Broderip took action and litigated to apply his safety in the year 1983. It is after the company failed that it was put into liquidation (Duhaime, 2010). While in liquidation, the liquidator became suspicious of Salomon’s debentures used for security for the debt. He termed them as invalid and argued that Salomon obtained them fraudulently. As such, the liquidator demanded a refund of the money that had been dished out to Salomon by the company and a cancellation of the debentures. The

High School and College Essay Example for Free

High School and College Essay Many aspects of both high school and college can be tied together. People learn many of the same things they learned in high school during their first year or two of college. They are basic general education classes. They are similar in such ways that you still have to go to class, do class work, home work, take test, and study hard. Depending on the school, teachers can also give you that one on one help. Class sizes can also be similar to high school if you attend a small college. They are both learning experiences that the individual helps write for themselves by their choices and decisions. There are similarities in the people also. Even in college cliques and groups develop, just like in high school. On the other hand, we all know that high school and college are very different. The work in high school is kind of easy. In college, its time to strap down and get to work. Theres really no room for error. Attendance is very important in high school. If you miss a day in class, the teacher would call home. In college, it’s your own responsibility. Students end up having the same friends throughout high school, because they grew up with them in elementary and middle school. Because of this, they earn an image or reputation. College is a new beginning. People are not tagged with a prior social status or image. It is an opportunity to start new and meet new people. Some people meet many of their lifelong friends in college, because they go through so much together. In a way, they are transferring to adulthood, with them by their side. High school and college are what students makes of it. High school prepares people for college. College is a new chapter in life, and also a new beginning. In a way, college is a mature version of high school. To find the true similarities and differences, people must experience both for themselves.

Analysis of Public Health Budgetary Construction

Analysis of Public Health Budgetary Construction Andrea Andersen, Brett Weed, Ashini Fernando, Carolyn Moore,  Laura Schultz and David Garcia Introduction The public health system is comprised of complex layers of federal, state and local powers that come together to address the needs of many. The programs, organizations and clinics that serve these needs require support at all levels and are often subject to inadequate and unpredictable funding, varied infrastructure and shifting priorities. These factors require a combination of greater cohesiveness across all levels and a higher creativity in allocation of funding. We propose a Community Health Improvement Plan (CHIP) plan that will support evidence-based population health solutions by allocating resources to specific needs and better reaching those in every sect of the population. Nature of Public Health Funding Federal funding to state and local public health departments takes a number of different forms. As pointed out in Ogden et al, the average state public health agency receives 49% of its funding for federal grants, contracts, and cooperative agreements. This is much higher than the 25% of total expenditures supported by federal grants, making public health uniquely subject to federal sway (Ogden, 2012). The two major federal funding streams can be classified as those which are statutorily mandated, and those, which are derived from discretionary funds (Ogden, Sellers, Sammartino, Buehler Bernet, 2007; Ogden, 2012).Mandatory funding supports health service delivery programs, such as Medicare and Medicaid and represent 88% of the budget of the US Department of Health and Human Services (Ogden et al, 2007). This route serves to ensure that medical care is available across the country, and to some extent independent of the fiscal health of the state or local authority and their ability to fund care. Discretionary funding on the other hand, is awarded by the choosing of the federal agency (within the confines of congressional budget authorizations) and can either be formula-driven or competitive. Among the mechanisms for disbursing discretionary funds are cooperative agreements, grants, contracts, and partnership agreements. Some federal funds are awarded to states and localities for the express purpose of further distribution to smaller subunits of governments or charitable or private contractors (US Department of Health and Human Services [HHS], n.d.). These awards can further the program or policy objectives of the issuing agency by promoting adjustments in state and local programs to match funding opportunities (Ogden, 2012). Inefficiencies and Risks in Current Funding Models The current system of funding public health care in the United States is unsustainable because of major systemic fiscal problems. These issues include but are not limited to lack of accounting uniformity and transparency, along with a disproportionate appropriation of funds for medical interventions versus social determinants of health. AsTeutsch et al. points out, medical interventions shape only 10-20% of health outcomes but account for 97% of health spending (Teutsch et al., 2012).). A study of health spending in Florida for the years 2005-2006 as dedicated to each essential public health service found that 69% of the aggregate budget was allocated to access and delivery of health care (Turnock 2012). Although this percentage may vary some across states, it is not uncommon for immediate services like number of health care facilities in a certain area, or treatment given to be primary concerns. Inadequacy of Taxation as a Fiscal Solution It may appear that there is an obvious case for a tax to appropriate more funds to social determinants.Taxation strategies can range from charges on consumer products to health care related fees and can have negative consequences ranging from economic unrest to increased insurance costs. The medical device excise tax for example, originally passed as a part of the Affordable Care Act was intended to generate funds to help offset the cost of providing health insurance subsidies (Lee, 2014). Over its first two quarters in effect, however, it has brought in less than anticipated and is also squarely in the crosshairs of the upcoming Congress to repeal (Schouten, 2014). These changes emphasize the gaps in current strategies and the need for increased change.   Unpredictability in Current Funding Structures The variability that exists in funding services as well as actual care given from place to place throughout the country leads to a greater need for balanced administration and infrastructure. In a 2011 report the federal funding spent on both prevention and general health improvement in communities ranged from $14.20 per capita in Ohio to $51.98 in Alaska and state funding exhibited an even greater gap with $3.45 allocated to each Nevadan and almost $155.00 to each Hawaiian (The Fund for America’s Health [TFAH], 2012). Rural and urban areas also differ in their needs and in a recent report highlighting this coming years health allocations, cuts are being made to the workforce pipeline in these and other disadvantaged areas (Parker, 2014). There needs to be greater transparency in how money is used within departments, especially when states are running on extremely tight budgets. Reduced funding can cause the transfer of prevention funds to other areas, such as administration, that is not as population-based and can, in turn, lead to poorer health outcomes in the long run. Federal Role in State and Local Health Funding The federal government supplies states with much needed stimulus that adds to the general health services provided and the overall workforce that delivers them. This greater influx of money also gives communities the flexibility to target special problems and needs and develop programs that are specific to individual population features. In addition it guarantees that there is a minimum level of care provided in any given area and a certain level of continuity among the services available. Federal backing also increases the propensity for collaboration among different sects both at the national and local level (Ogden, 2012). Overall, most states don’t have the financial means to implement public health initiatives independently and knowing that greater funds can bring both greater health outcomes and economic stability to their populations is always a positive force. Consequences of Inadequate or Inefficient Funding The risks of insufficient funding and misallocated resources are many and have the greatest influence on individuals that rely solely on public assistance for their health care. Cuts in services greatly reduce the scope and quality of care that individuals receive and when funds are misallocated, confidence is highly reduced in the quality of care. Further, the productivity of programs can greatly suffer from lacking funds and the number of individuals that can be served is also greatly reduced. Reduction of services in general can lead to sicker and less productive people and communities, and this also increases the overall bottom line in health care spending. The greatest concern within this system is a lack of guaranteed support and with varying amounts from year to year a higher burden is a significant risk in rural areas where both infrastructure and community resources are already scarce (Ogden et al., 2007). Generally, these areas do get higher funding per capita, but state health departments still find it difficult to balance both the priorities of small, often sicker populations with the communities and resources needed statewide. This is especially true when more money does not necessarily translate to better outcomes. In addition, it is problematic for local health departments to both plan for the future and provide the new programs necessary to combat the most prominent chronic conditions Institute of Medicine [IOM], 2013). The dedication to treatment and prevention must always be balanced with the assessment, policy development and assurance, which are also costly and a requirement of further funding (IOM, 2013). The various le vels of government also make it difficult to have both cohesive goals and policies that will reach those they are intended to, and as Ogden mentions, this type of American federalism makes for constantly shifting priorities by the powers that be (Ogden, 2012). Therefore, both the effectiveness and efficiency of such efforts can suffer and leave last year’s needs unresolved if something more pressing comes up. This can sometimes lead to â€Å"piecemeal healthcare† and an understating of preventive services. But, while funding is a large issue, there are several other key changes that must be made to the public health system in order for it to function properly and best serve the individuals that utilize it. Conceptualizing a New Funding Strategy To address the systemic risks of the current construction of public health funding streams, we propose a redesign that emphasizes transparency and strategic planning. As discussed above, a variety of factors from changing political landscapes to disparate funding formulas create disparities in public health funding among state and local peers. Allocating funding based on empirically proven health needs rather than arbitrary policy preferences will allow agencies to direct funding to the most significant challenges to the community’s health. Similar to the planning necessary prior to the development of a new initiative, a comprehensive needs assessment of the population should be performed (Brownson, Baker, Leet, Gillespie, True, 2003). We propose realigning federal funding of states and state funding of local units to the priorities identified in a CHIP. A CHIP will identify the most critical priorities for a community, which would presumably also be the priorities for funding support (National Association of City and County Health Officials [NACCHO], 2014). Further, as CHIPs require stakeholder cooperation and input (Minnesota Department of Health [MDH], n.d.), they naturally promote transparency and public participation in budget allocation. Lastly, this model permits flexibility to address each community’s unique needs, rather than fixed priorities dictated by others. For example, one community may emphasize spending on injury prevention while another may find it needs to invest most heavily in infectious dis ease control. This allows localities to seek the greatest return on investment in the public health space according to its needs. After the community’s specific CHIP-based plan has been implemented, quantifiable performance measures will disclose health improvement data to administrators, business and nonprofit partners, and community stakeholders. This data will emphasize â€Å"best practice† models for future decision-making (Turnock 2012, pp 242-3). In order to share economic impact data, The Centers for Disease Control and Prevention lists models of economic analysis to quantify the budgetary impact of public health interventions. The â€Å"economic evaluation† model allows for the comparison of more than one identified intervention derived from the CHIP analysis. This tool provides cost effectiveness and cost benefit information which will be critical for assessing budgetary feasibility and future public health program implementation. In the quest for trans parency, accuracy and concision, it would be worth investigating the cost of health economist consultation in preparing this analysis (CDC.gov). Conclusion Despite the extensive discussion of the futility of improving public health funding, significant opportunities do exist to improve the efficiency of spending to achieve better health outcomes for the same dollar figure. We have proposed a system that aligns efforts to critically assess public health program management with funding allocation. We believe this model would improve community buy-in, enhance transparency, and most importantly, advance population health indicators. References Brownson, R., Baker, E., Leet, T., Gillespie, K., True, W. (2010). The need for evidence based public health. InEvidence-based pubic health(2nd ed.). Oxford, England: Oxford University Press. Institute of Medicine. (2012). Funding sources and Structures to Build Public Health. InFor the publics health investing in a healthier future(pp. 101-126). Washington, D.C.: National Academies Press. Investing in Americas Health. (2012, March 1). Retrieved from http://healthyamericans.org/report/94/. Lee, M. (2014, November 21). Has the medical device tax shipped jobs overseas and stunted innovation? Retrieved from http://www.washingtonpost.com/blogs/fact-checker/wp/2014/11/21/has-the-medical-device-tax-shipped-jobs-overseas-and-stunted-innovation/. Medical Device Excise Tax: Frequently Asked Questions. (2014, February 3). Retrieved from http://www.irs.gov/uac/Medical-Device-Excise-Tax:-Frequently-Asked-Questions. Minnesota Department of Health. (n.d.). Retrieved from http://www.health.state.mn.us/divs/opi/pm/lphap/chip/. National Association of City and County Health Officials (NACCHO). (2014). Accreditation Prerequisite: Community Health Improvement Plan. Retrieved from http://www.naccho.org/topics/infrastructure/accreditation/chip.cfmhttp://www.naccho.org/topics/infrastructure/accreditation/chip.cfm. Ogden L., Sellers K., Sammartino C., Buehler J. Bernet P. (2007). Funding Formulas for Public Health Allocation: Federal and State Strategies. Journal of Public Health Management Practice. 13(2): 309-316. Ogden, L. (2012). How Federalism Shapes Public Health Financing, Policy, and Program Options.Journal of Public Health Management and Practice,18(4), 317-322. Parker, C. (2014, January 1). 2015 budget proposal leaves gaps in public health funding: Programs face cuts. Retrieved from http://thenationshealth.aphapublications.org/content/44/4/1.2.full. Schouten, F. (2014, November 14). Device industry poised for gains in new Congress. Retrieved from http://www.usatoday.com/story/news/nation/2014/11/14/lobbying-medical-device-tax-repeal-mitch-mcconnell/18988427/. Teutsch, S., Baciu, A., Mays, G., Getzen, T., Hansen, M., Geller, A. (2012). Wiser Investment for a Healthier Future.Journal of Public Health Management and Practice,18(4), 295-298. Turnock, B. (2012).Public health: What it is and how it works(5th ed.). Burlington, MA: Jones Bartlett. US Department of Health and Human Services (HHS) (n.d). FAQs: What kinds of grants are available from the federal government? Retrieved fromhttp://www.hhs.gov/answers/contracts-grants/grants/kind-grants-available.html.h.

Chilling Chillingworth the Crook in The Scarlet Letter :: essays research papers

In The Scarlet Letter, Nathaniel Hawthorne constantly attributes the qualities of a thief to the mysteriously shady character, Roger Chillingworth. Throughout the novel, we see that regardless of who he is around, or where he is, he is repeatedly referred to countless of times as ?the old Black Man? (131). This nickname that he is given displays quite evidently that Hawthorne had no doubt intended for Chillingworth to assume the role of a cold, and shadowy personage akin to that of a lowly thief. As thieves are well known for and need to be, they are usually silent, stealthy, and more often than not, baffling, in the sense that no one else knows their cunningness and what they really are thinking of when they commit their crimes. These attributes match up directly to Roger?s personality, and throughout the novel, we see that he gradually grows to become the exact impersonation of a thief. The below examples serve to demonstrate these similarities. In the first few chapters, all the w ay to the tenth chapter, the reader suspects that Chillingworth has a hidden motive in tagging along as Arthur Dimmesdale?s physician. However, toward the end of chapter eleven, we realize that the mysterious Chillingworth was not simply following Dimmesdale around to hear in on other people?s confessions but also to spy on the reverend minister and his activities! After a period of time, the physician digs up something from Dimmesdale?s past that we are not aware of just yet. However, the reaction which we see upon Chillingworth?s face after his discovery is curious indeed, with him ?[having] a wild look of wonder, joy, and horror? (135) at the same time. Hawthorne goes further beyond this description by comparing this sudden outburst of emotion to Satan?s ecstasy by saying that the only factor which ?distinguished [Chillingworth?s] ecstasy from Satan?s was the trait of wonder in it? (135). As the reader delves deeper into the book, we come to the conclusion that Dimmesdale is inde ed the father of Pearl, the product of the horrendous sin consummated through Dimmesdale?s and Hester?s illicit affair. This point brings us back to Chillingworth?s reaction to realizing this earlier at the end of chapter ten. Although this shocking news explains why Chillingworth might have been angry or horrified, it does not clarify why Chillingworth did not attempt to murder or poison Dimmesdale whilst he had the chance, especially since the reader knows from a point made by Chillingworth earlier in the book, that after Chillingworth had sought out the man who had an affair with his Hester, he would have his long sought-after revenge (73).

Part Five Chapter XIV

XIV When Shirley opened the bedroom door, she saw nothing but two empty beds. Justice required a sleeping Howard; she would have to advise him to return to bed. But there was no sound from either the kitchen or the bathroom. Shirley was worried that, by taking the river road home, she had missed him. He must have got dressed and set off for work; he might already be with Maureen in the back room, discussing Shirley; planning, perhaps, to divorce her and marry Maureen instead, now that the game was up, and pretence was ended. She half ran into the sitting room, intending to telephone the Copper Kettle. Howard was lying on the carpet in his pyjamas. His face was purple and his eyes were popping. A faint wheezing noise came from his lips. One hand was clutching feebly at his chest. His pyjama top had ridden up. Shirley could see the very patch of scabbed raw skin where she had planned to plunge the needle. Howard's eyes met hers in mute appeal. Shirley stared at him, terrified, then darted out of the room. At first she hid the EpiPen in the biscuit barrel; then she retrieved it and shoved it down the back of the cookery books. She ran back into the sitting room, seized the telephone receiver and dialled 999. ‘Pagford? This is for Orrbank Cottage, is it? There's one on the way.' ‘Oh, thank you, thank God,' said Shirley, and she had almost hung up when she realized what she had said and screamed, ‘no, no, not Orrbank Cottage †¦' But the operator had gone and she had to dial again. She was panicking so much that she dropped the receiver. On the carpet beside her, Howard's wheezing was becoming fainter and fainter. ‘Not Orrbank Cottage,' she shouted. ‘Thirty-six Evertree Crescent, Pagford – my husband's having a heart attack †¦'

Deception Point Page 45

Sexton would lie. Was this truly her first instinct regarding her candidate? Yes. He would lie†¦ brilliantly. If these photos hit the media without Gabrielle's having admitted the affair, the senator would simply claim the photos were a cruel forgery. This was the age of digital photo editing; anyone who had ever been on-line had seen the flawlessly retouched spoof photographs of celebrities' heads digitally melded onto other people's bodies, often those of porn stars engaged in lewd acts. Gabrielle had already witnessed the senator's ability to look into a television camera and lie convincingly about their affair; she had no doubt he could persuade the world these photos were a lame attempt to derail his career. Sexton would lash out with indignant outrage, perhaps even insinuate that the President himself had ordered the forgery. No wonder the White House hasn't gone public. The photos, Gabrielle realized, could backfire just like the initial drudge. As vivid as the pictures seemed, they were totally inconclusive. Gabrielle felt a sudden surge of hope. The White House can't prove any of this is real! Tench's powerplay on Gabrielle had been ruthless in its simplicity: Admit your affair or watch Sexton go to jail. Suddenly it made perfect sense. The White House needed Gabrielle to admit the affair, or the photos were worthless. A sudden glimmer of confidence brightened her mood. As the train sat idling and the doors slid open, another distant door seemed to open in Gabrielle's mind, revealing an abrupt and heartening possibility. Maybe everything Tench told me about the bribery was a lie. After all, what had Gabrielle really seen? Yet again, nothing conclusive-some Xeroxed bank documents, a grainy photo of Sexton in a garage. All of it potentially counterfeit. Tench cunningly could have showed Gabrielle bogus financial records in the same sitting as the genuine sex photos, hoping Gabrielle would accept the entire package as true. It was called â€Å"authentication by association,† and politicians used it all the time to sell dubious concepts. Sexton is innocent, Gabrielle told herself. The White House was desperate, and they had decided to take a wild gamble on scaring Gabrielle into going public about the affair. They needed Gabrielle to desert Sexton publicly-scandalously. Get out while you can, Tench had told her. You have until eight o'clock tonight. The ultimate pressure sales job. All of it fits, she thought. Except one thing†¦ The only confusing piece of the puzzle was that Tench had been sending Gabrielle anti-NASA e-mails. This certainly suggested NASA really did want Sexton to solidify his anti-NASA stance so they could use it against him. Or did it? Gabrielle realized that even the e-mails had a perfectly logical explanation. What if the e-mails were not really from Tench? It was possible Tench caught a traitor on staff sending Gabrielle data, fired that person, and then stepped in and e-mailed the final message herself, calling Gabrielle in for a meeting. Tench could have pretended she leaked all the NASA data on purpose-to set Gabrielle up. The subway hydraulics hissed now in L'Enfant Plaza, the doors preparing to close. Gabrielle stared out at the platform, her mind racing. She had no idea if her suspicions were making any sense or if they were just wishful thinking, but whatever the hell was going on, she knew she had to talk to the senator right away-P.E. night or not. Clutching the envelope of photographs, Gabrielle hurried off the train just as the doors hissed shut. She had a new destination. Westbrooke Place Apartments. 51 Fight or flight. As a biologist, Tolland knew that vast physiological changes occurred when an organism sensed danger. Adrenaline flooded the cerebral cortex, jolting the heart rate and commanding the brain to make the oldest and most intuitive of all biological decisions-whether to do battle or flee. Tolland's instinct told him to flee, and yet reason reminded him he was still tethered to Norah Mangor. There was nowhere to flee anyway. The only cover for miles was the habisphere, and the attackers, whoever the hell they were, had positioned themselves high on the glacier and cut off that option. Behind him, the wide open sheet of ice fanned out into a two-mile-long plain that terminated in a sheer drop to a frigid sea. Flight in that direction meant death by exposure. The practical barriers to fleeing notwithstanding, Tolland knew he could not possibly leave the others. Norah and Corky were still out in the open, tethered to Rachel and Tolland. Tolland stayed down near Rachel as the ice pellets continued to slam into the side of the toppled equipment sled. He pillaged the strewn contents, searching for a weapon, a flare gun, a radio†¦ anything. â€Å"Run!† Rachel yelled, her breathing still strained. Then, oddly, the hailstorm of ice bullets abruptly stopped. Even in the pounding wind, the night felt suddenly calm†¦ as if a storm had let up unexpectedly. It was then, peering cautiously around the sled, that Tolland witnessed one of the most chilling sights he had ever seen. Gliding effortlessly out of the darkened perimeter into the light, three ghostly figures emerged, coasting silently in on skis. The figures wore full white weather suits. They carried no ski poles but rather large rifles that looked like no guns Tolland had ever seen. Their skis were bizarre as well, futuristic and short, more like elongated Rollerblades than skis. Calmly, as if knowing they had already won this battle, the figures coasted to a stop beside their closest victim-the unconscious Norah Mangor. Tolland rose shakily to his knees and peered over the sled at the attackers. The visitors stared back at him through eerie electronic goggles. They were apparently uninterested. At least for the moment. Delta-One felt no remorse as he stared down at the woman lying unconscious on the ice before him. He had been trained to carry out orders, not to question motives. The woman was wearing a thick, black, thermal suit and had a welt on the side of her face. Her breathing was short and labored. One of the IM ice rifles had found its mark and knocked her unconscious. Now it was time to finish the job. As Delta-One knelt down beside the oblivious woman, his teammates trained their rifles on the other targets-one on the small, unconscious man lying on the ice nearby, and one on the overturned sled where the two other victims were hiding. Although his men easily could have moved in to finish the job, the remaining three victims were unarmed and had nowhere to run. Rushing to finish them all off at once was careless. Never disperse your focus unless absolutely necessary. Face one adversary at a time. Exactly as they had been trained, the Delta Force would kill these people one at a time. The magic, however, was that they would leave no trace to suggest how they had died. Crouched beside the unconscious woman, Delta-One removed his thermal gloves and scooped up a handful of snow. Packing the snow, he opened the woman's mouth and began stuffing it down her throat. He filled her entire mouth, ramming the snow as deep as he could down her windpipe. She would be dead within three minutes. This technique, invented by the Russian mafia, was called the byelaya smert-white death. This victim would suffocate long before the snow in her throat melted. Once dead, however, her body would stay warm long enough to dissolve the blockage. Even if foul play were suspected, no murder weapon or evidence of violence would be apparent immediately. Eventually someone might figure it out, but it would buy them time. The ice bullets would fade into the environment, buried in the snow, and the welt on this woman's head would look like she'd taken a nasty spill on the ice-not surprising in these gale force winds. The other three people would be incapacitated and killed in much the same way. Then Delta-One would load all of them on the sled, drag them several hundred yards off course, reattached their belay lines and arrange the bodies. Hours from now, the four of them would be found frozen in the snow, apparent victims of overexposure and hypothermia. Those who discovered them would be puzzled what they were doing off course, but nobody would be surprised that they were dead. After all, their flares had burned out, the weather was perilous, and getting lost on the Milne Ice Shelf could bring death in a hurry.