The best defense a CPA firm can assert in a suit for common law fraud based on its unqualified opinion on materially false financial statements is that it conducted the audit in accordance with generally accepted auditing standards (GAAS) and that the fraud was not detected due to management's intentional concealment or misrepresentation of information.
The CPA firm should also emphasize that it is not responsible for the financial statements themselves, as they are the responsibility of the company's management. Additionally, the CPA firm may argue that it did not act with intent to deceive and that it had no knowledge of the fraud at the time of issuing the unqualified opinion.
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On a busy day just before April 15, Albert Accountant received a call from a local car dealer. The dealer said, “Hi, Mr. Accountant. Now, while you have income from doing clients’ taxes, I have an excellent offer for you. You can buy a new Buick Century automobile completely loaded for $36,000. Al, I know you’re busy. If I don’t hear from you by the end of the day, I’ll assume you want the car.” Albert, distracted, did not respond immediately, and the dealer hung up. Then followed an exhausting day of working with anxiety-ridden tax clients. Albert forgot about the conversation. Two days later a statement arrived from the dealer, with instructions on how Albert should pick up the car at the dealership. Is there a contract? Explain.
For the establishment of a contract, the following elements must be present in the deal:
OfferAcceptanceConsiderationMutuality of obligationCompetency and capacity
In the given case, there was no acceptance by Albert's accountant of the offer made by the local car dealer. He was yet to respond to the offer from the car dealer. So there was no contract established between the 2 parties.
A contract is an agreement among non-public events developing mutual duties enforceable with the aid of the law. The primary factors required for the settlement to be a legally enforceable settlement are mutual assent, expressed by using a legitimate offer and attractiveness; ok consideration; capability; and legality.
A contract is any know-how or association reached between or more parties. A settlement is a specific sort of agreement that, by means of its phrases and factors, is legally binding and enforceable in a courtroom of regulation.
Appearance up obligor or obligee in Wiktionary, the loose dictionary. A settlement is a legally enforceable agreement that creates, defines, and governs mutual rights and obligations amongst its parties. A contract typically involves the transfer of goods, services, money, or a promise to transfer any of these at a destiny date.
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1] What is the jurisdiction of the case? (Answer no more than 3 words)
A: court to declare the assessment of Corporation Business Tax
[2] Is this a class action law suit? Answer Yes or No. If yes, briefly describe the class in one short sentence (25 words or less):
A: yes,
[3] Which party prevails (wins) in the case? __________________________ (single term or cite the name of the party)
[4] Is a fine or restitution or a monetary award of damages involved in this case? If so, indicate the sums involved. (HIGHLIGHT or CIRCLE THE CORRECT UNDERLINED TERM ABOVE) Sum awarded: ____________ (If not applicable identify outcome sought e.g. equitable relief or declaratory judgment: ________________________________ (4 words or less)
[5] Is this a final adjudication of a substantive law claim? Answer YES or NO. If YES, indicate substantive law claim decision. If NO indicate that the matter has been REMANDED to a lower court or that it is a final adjudication of a procedural law claim. If a final adjudication of a procedural law claim, indicate the nature of the procedural dispute in one brief sentence. _____________________________________________________________________________ (25 words or less)
1. The jurisdiction of the case is New Jersey.
2. It is not a class-action lawsuit. A class-action lawsuit involves a large group and not a partnership. For instance, if all the Auto Dealers in New Jersey are involved in the case, it becomes a class-action lawsuit.
3. The plaintiff, NATIONAL AUTO DEALERS EXCHANGE, L.P, prevails in the case.
4. There was no monetary award in the case. It was a summary judgment, which does not require a full trial.
5. This case was a final adjudication of a substantive law claim. The court affirmed that the tax division of New Jersey lacked the jurisdiction to impose or assess NADE for corporate tax since it was not a company for corporate tax purposes but a pass-through entity.
What is a pass-through entity?Some of the pass-through entities include sole proprietorship, partnerships, LLCs, and S-corporations.
A pass-through entity is not assessed for corporate tax because the profits are distributed to the individual owners who are assessed for personal taxes.
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3.) How do they help to shape
political knowledge and values?
Political Science
Political Science helps to shape political knowledge and values by preparing students for effective citizenship and political participation.
What is political science?Political Science is the scientific study of politics and power dynamics.
Studying political science creates an understanding of the following concepts:
Political ideasIdeologiesPolitical institutionsGovernment policiesPolitical processesPolitical behavior.Other ideas learned through political science include political groupings, classes, government, diplomacy, law, strategy, and war.
Thus, Political Science helps to shape political knowledge and values by preparing students for effective citizenship and political participation.
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g 17.Authority of the court to hear a case: a.Judicial authority b.Jurisdiction c.Legal Authority
The correct option is (b). Jurisdiction is the Authority of the court to hear a case.
What Is Jurisdiction?The legal word for the power given to a legal institution to administer justice is jurisdiction. Areas of jurisdiction are applicable at the municipal, state, and federal levels in federations like the United States.
court jurisdiction. 1. Inauguration The term "jurisdiction" refers to the power granted by the law to a court, tribunal, or judge to resolve any difference between the parties, provide a decision, or impose an order.
The ability to exercise authority over people and things inside of a region is known as jurisdiction. It grants a court the authority to hear a case or lawsuit and make a decision legally. The term "jurisdiction" can also refer to a region of land where political power is acknowledged.
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A d-snp member loses his eligibility due to a change or loss of medicaid status. What cost sharing is he responsible for while in the grace period?.
The cost sharing that the member is responsible for would be the Medicare cost-sharing portion.
What is the Medicare?This is the term that is used to refer to the insurance policy that is given to the citizens of the United States based on the fact that it would help to reduce the cost that they would have paid for several health bills.
It is a health type of insurance for those that are of 65 years and above and the younger people that are found to be eligible. The plan also include the people in the nation that are found to have one disease or the other.
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You are a parole officer who has a single mother with three hyperactive, attention deficit-disorder young children on your caseload. She receives no support from her ex-husband. Her mother wants nothing to do with her or the children because she believes “God is punishing” the young mother. She works as a topless dancer but hates it. She continues dancing because it pays the bills so well. You know she regularly smokes marijuana in an attempt to deal with stress. Obviously, this is a violation of probation. However, if you file a violation report on her, she will go back to prison. You know she is doing the best she can with her kids, is very involved with their school, and they are strongly bonded to her. You worry about what will happen to the kids.
1.What would you do?
Things to consider as you prepare
Ethical judgment: Defer filing a violation report while you work with her to find a better means to support herself and kids. Moral Rules: One should treat each person as an end and not as a means.
One should act in such a way that you will it to be a universal law.
One should do what is best for everyone.
One should do one’s duty.
Ethical system: A strict duty-based system might support filing a violation report, however, it depends on the definition of duty. It could be argued that a probation officer’s duty is not to automatically file violation reports, but rather to “protect society.” In this expanded view of duty, resolving the situation without filing a violation report might be
1. As the parole officer for a single mother with three hyperactive, attention-deficit disorder young children, I think that C. One should do what is best for everyone.
2. In the expanded view of duty, especially with respect to protecting society, resolving the situation of this woman without filing a violation report might be more ethical.
What is an ethical duty?An ethical duty is the responsibility to recognize, interpret, and act upon multiple principles and values based on given standards.
However, being ethical does not imply that ethical guidelines must be followed blindly. Some circumstances demand different approaches to achieve what is best for everyone involved.
Thus, ethical responsibility demands that the parole officer deals with each case with courage, fairness, and integrity.
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A state legislature received complaints from traffic accident victims who, in the days immediately following their accidents, had received unwelcome and occasionally misleading telephone calls on behalf of medical care providers. The callers warned of the risks of not obtaining prompt medical evaluation to detect injuries resulting from accidents and offered free examinations to determine whether the victims had suffered any compensable injuries. In response to these complaints, the legislature enacted a law prohibiting medical care providers from soliciting any accident victim by telephone within 30 days of his or her accident. Which of the following arguments would be most helpful to the state in defending the constitutionality of the law?
a. Because the law regulates only commercial speech, the state need only demonstrate that the restriction is rationally related to achieving the state's legitimate interests in protecting the privacy of accident victims and in regulating the medical profession.
b. The law is a reasonable time, place, and manner regulation.
c. The state has substantial interests in protecting the privacy of accident victims and in regulating the practice of medical care providers, and the law is narrowly tailored to achieve the state's objectives.
d. Because the commercial speech that is the subject of this law includes some speech that is misleading, the First Amendment does not limit the power of the state to regulate that speech.
The correct option is option (c), i.e., The state has substantial interests in protecting the privacy of accident victims and in regulating the practice of medical care providers, and the law is narrowly tailored to achieve the state's objectives.
Why is confidentiality important to victims?
When the anonymity of their information is guaranteed, victims of violence are more likely to seek out help and reveal the true nature of the abuse or attack they have endured. This enables efficient, individualized advocacy planning and responses.
Why is it important for the government to make laws protecting the victims as well as the witnesses of a crime?
For successful criminal trials to take place and for organized criminal groups to be destroyed, victims' and witnesses' cooperation is essential. However, getting such cooperation is one of the difficulties that many criminal justice systems encounter in the investigation and prosecution of crime.
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13. According to her test results, Anna prefers logical reasoning over emotions, uses cause-and-effect reasoning, and seeks out the unbiased truth.
Which trait is she likely strong in?
O A. Extroversion
OB. Thinking
O C. Making
D. Feeling
Based on the fact that Anna tries to use logic as well as cause and effect, the trait she is likely strong in is B. Thinking.
What trait is Anna strong in?Anna is most likely strong with the "thinking trait" because she shares characteristics with others who think a lot.
They try to use logical reasoning, and they use cause-and-effect associations to make decisions.
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Another substantial factor related to novice driver crash incidents is an over-estimation of one's own
driving _______.
Another substantial factor related to novice driver crash incidents is an overestimation of one's driving skill or ability.'
What determines driving skills?Driving skills can be determined by measuring a driver's technical and safety skills.
The technical skills include steering, reflexes, smooth braking, and ease of acceleration.
The ability to judge distances, make the right decisions, and be alert on the road are necessary measures of the driver's ability.
Who are novice drivers?Novice drivers are newly trained licensed drivers, who are usually given Graduated Drivers licensing (GDL) to enable them to gain experience incrementally or in stages.
Thus, some novice drivers overestimate their driving abilities.
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set of promises between two or more parties the performance of which the law expects, the breach of which the law provides remedies.
Answer: Contract
Explanation:
Legality of ______ means that contracts that are contrary to existing laws or public policy are likely to be rendered unenforceable.
Legality of purpose is the concept that a contract may be enforced even if its terms are against the law or public policy.
What Does Contract Law Mean by Legality of Purpose?The terms and conditions of legal documents that are enforceable and legally binding constitute the validity of purpose in contract law. They frequently include commitments and conditions that were mutually agreed upon. Every enforceable contract must have a purpose that is legal.According to the insurance principle known as "legal purpose," insurance contracts that cover things that are illegal or entail illegal terms are invalid. For instance, a liability insurance policy for a business engaged in bank robberies would not be acceptable. None of the asserted claims would be enforceable in court.What does the term "Purpose" in a contract mean?The term "purpose" refers to both the parties' intention to investigate developing a commercial connection in regards to the Project and their subsequent business action in that regard.
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When a patient is covered under more than one policy, __________ is used to ensure the claim is not paid to more than 100%.
When a patient is covered under more than one policy, coordination of benefits is used to ensure the claim is not paid to more than 100%.
Health policy is best understood as an overarching set of principles and goals that govern how health care is provided and consumed. Health policies are codified at the national or state level and fine-tuned at hospitals or clinical sites.
Use health policies to prevent disease and improve health. Health policies can have a significant impact on health and well-being. Healthy People 2030 focuses on keeping people safe and healthy through laws and policies at the local, state, territory, and federal levels.
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In a lawsuit, a defendant can file a ______ if the defendant believes that the plaintiff has caused her damages arising out of the same set of facts.
Answer: Counterclaim
Explanation:
After a jury is selected, the attorneys present their theories of the case and what they hope to prove to the jury in _______.
suppose x is a normally distributed random variable with mean 11 and standard deviation 2. find each of the following probabilities
The probabilities of each of the following are:
mu = 11, sigma = 2
We convert this to standard regular as
P( X < x) = P( Z < x - mu / sigma)
a)P( X >= 14) = P( Z >= 14 - 11 / 2)
= P( Z >= 1.5)
= 1 - P( Z < 1.5)
= 1 - 0.9332
=0.0668
b)P( X <= 85) = P (Z <= 8.5 - 11 / 2)
= P( Z <= -1.25)
= 1 - P( Z < 1.25)
= 1 - 0.8944
= 0.1056
c)P( 11.6 <= X <= 15.54) = P( X <= 15.54) - P( X <= 11.6)
= P( Z <= 15.54 - 11 / 2) - P( Z <= 11.6 - 11 / 2)
= P( Z <= 2.27) - P( Z <= 0.3)
= 0.9884 - 0.6179
= 0.3705
d)P( 6.4 <= X <= 14.4) = P( X <= 14.4) - P( X <= 6.4)
= P( Z <= 14.4 - 11 / 2) - P( Z <= 6.4 - 11 / 2)
= P( Z <= 1.7) - P( Z <= -2.3)
= 0.9554 - ( 1 - 0.9893)
= 0.9447
The opportunity of an event can be calculated with the aid of probability components by truly dividing the favorable number of consequences by using the entire wide variety of viable outcomes.
The probabilities are the branch of mathematics regarding numerical descriptions of how probably an event is to arise, or how possibly it's miles that a proposition is real. The chance of an event is a range of between 0 and 1, in which, roughly speaking, 0 indicates the impossibility of the occasion and 1 indicates certainty.
Three Types of Probability
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what are the actor's of democratization
He describes democracy as a system of government with four key elements: i) A system for choosing and replacing the government through free and fair elections; ii) Active participation of the people, as citizens, in politics and civic life; iii) Protection of the human rights of all citizens; and iv) A rule of law
A medical assistant has been making errors in documenting in patients' charts and is given a verbal warning. She is placed on a corrective action plan, which includes mandatory training on the proper method of documenting. The medical assistant does not comply with the corrective action plan, and, as a result, the employer fires her. 1. Did the employer take the correct steps in terminating the medical assistant? 2. Does the medical assistant have the right to fight the termination of employment based on due process? 3. What could the employer or the employee have done differently in this case?
1. The employer took the correct steps in terminating the medical assistant as part of the disciplinary measures.
2. The medical assistant lacks the right to fight the termination of her employment because the due process (verbal warning, correction action plan, including mandatory training) was observed.
3. Based on the steps taken, one cannot require the employer to re-assign the medical assistant to other tasks because they also involve documentation.
Who is a medical assistant?A medical assistant works along with the physicians.
Some tasks performed by medical assistants include:
Removing stitchesDrawing bloodChanging dressingsBasic laboratory testsPreparing patients for x-raysDisposal of contaminated suppliesSterilization of medical instrumentsInstructing patients about medication or special diets.Thus, it appears that the medical assistant was not cut out for the job at this period.
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must haves vs nice-to-haves
Some of the “must-haves” in a job and life as compared to the “nice-to-haves” are as follows:
“Must-haves”Job satisfactionNice team environmentCommunication between colleaguesGood Working environment. “Nice-to-haves”High salaryBenefitsA short commute from homeTo work for a company that has green initiatives.What differentiate “must-haves” from “nice-to-have”?“Must-haves” are essential or motivating criteria that boost work performance and increase the standard of living. These criteria tend to be present before a job is accepted.
“Nice-to-haves” are unessential criteria as they do not motivate performance, but are regarded as additions.
Question Completion:
Consider your “must-haves” in a job and life as compared to the “nice-to-haves.”
Thus, “must-haves” in a job and life as compared to the “nice-to-haves” motivate increased performance in the job.
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What is the most important implied covenant in an oil and gas lease
The most important implied covenant in an oil and gas lease is that the lessee must continue to develop the underlying resources according to the agreement.
What is an implied covenant?An implied covenant is a contract rule to require parties in a contract to implement the intended terms of the agreement.
The purpose of an implied covenant is to ensure that the parties do not undercut the purpose of the contract.
Other essential covenants are that the lessee of an oil and gas lease must protect and administer the leasehold.
Thus, the most important implied covenant in an oil and gas lease is that the lessee must continue to develop the underlying resources
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Sentencing of offenders is assessed differently using different ethical perspectives. Explain
The punishment that an offender receives is based on the different ethical perspective of the person doing the sentencing.
How does ethical perspective affect sentencing?The ethical view that a judge takes when they are sentencing a person is what ultimately determines the sentence that the offender will get.
For instance, a man runs red lights and has an accident. He doesn't stop because he is trying to get his wife who is in labor to the hospital.
A judge who believes that the ends justifies the means will give that man a lighter sentence because he was just trying to get his wife proper medical care.
Another judge might impose a heavy sentence because the judge wouldn't look at why the man committed the crime, but how it affected other people.
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quuzlet In Arizona v. Fulminante, the Court ruled that the harmless error doctrine applies to cases involving admissibility of:
the Court ruled that the harmless error doctrine applies to cases involving admissibility of involuntary confessions.
What are involuntary confessions?An involuntary confession that results from overwhelming police behavior rather than the defendant's free will is referred to as a pressured confession. Because the confession was not the result of the accused's free will, it is involuntary.
What are first signs of involuntary celibacy?Being obese Being thought of being physically unappealing Never having been in a romantic relationshipDoes the harmless error doctrine apply to involuntary confessions?The Court decided in Fulminante that situations regarding the admissibility of involuntary confessions fall under the harmless error theory.
Is Fulminante's confession to Sarivola admissible in court?It is crucial to assess the admissibility of Fulminante's confession to Sarivola in light of the finding by five Justices that the harmless error analysis extends to coerced confessions. For example, see Pennsylvania v. Union Gas Co., 491 U. S. 1, 45 (1989) (WHITE, J., concurring in judgment in part and dissenting in part).
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Level grade engineering, inc. , sometimes uses explosives to prepare land for construction projects. Strict liability is imposed on this activity because.
Answer: It is complicated and Permanent
Explanation:
often when this type of engineering is competed it is very hard to redo it
Strict liability is imposed on this activity because the activity is of a dangerous nature. The right response is Option C.
Using Explosives is extremely risky, In order to keep everyone who is involved to be protected, certain safety measures are taken.
Why using explosives is a dangerous activity?It causes following effects.
Impact / friction.Fire / heat.Fragment attack / overpressure.Electrostatic discharge.Electromagnetic radiation such as mobile phones, pagers (in the case of electro-explosive devices)Chemical reaction.Accidental fires and explosions may have catastrophic impacts on human lives, property damage, the environment, and business continuity. Because of the danger of fire and explosion, handling flammable liquids, dusts, gases, and solids should be done with caution.
Therefore, Strict liability is imposed on the activity.
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Correct Question - Level Grade Engineering, Inc., sometimes uses explosives to prepare land for construction projects. Strict liability is imposed on this activity because
a. Level Grade is a corporation.
b. the activity is inherently negligent.
c. the activity is extremely risky.
d. the amount of liability can be added to the costs of construction.
Why is it important to name an executor in a will?
A) To ensure that beneficiaries get whatever they want from the estate
B) To ensure that someone you trust administers your estate
C) To ensure that beneficiaries do not receive any asset
D) To ensure that the court doesn't declare the will null and void
Answer:
B) To ensure that someone you trust administers your estate
Explanation:
Executor DOES NOT decide who gets what
Executor makes sure the property that is in the will goes to the right person
They will need to find and contact the beneficiaries named in the will.
The executor may choose to work with a tax accountant to do this
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Petition GRANTED. Judgment VACATED and case REMANDED for further consideration in light of New York State Rifle
Petition GRANTED. Judgment VACATED and case REMANDED for further consideration in light of New York State Rifle & Pistol Assn., Inc. v. Bruen, 597 U. S. on June 30, (2022).
What does it mean when the Supreme court vacates and remands a case?The Supreme Court of the United States may grant a petition for certiorari, reverse a lower court's ruling, and remand the matter for additional proceedings in a grant, vacate, and remand order (GVR order) (hence the acronym by which they are known). Petition GRANTED. Judgment VACATED and case REMANDED for further consideration in light of New York State Rifle & Pistol Assn., Inc. v. Bruen, 597 U. S. on June 30, (2022).
The Supreme Court simply sends the case back to the lower court to be reconsidered in light of the new law or the new precedent, which is usually appropriate when there has been a change in the legal circumstances since the lower court's or agency's decision, such as a change in the law, a precedential ruling, or a confession of error. Because GVR orders are intended to be quick and simple, they do not fully explain the law and do not set any precedents. Long opinions are typically not used to explain GVR orders.The Supreme Court of the United States may grant a petition for certiorari, reverse a lower court's ruling, and remand a matter for additional proceedings in a grant, vacate, and remand order (GVR order).Learn more about grant, vacate, and remand here:
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Which of the following laws requires judges to recuse themselves from a case if they have received campaign contributions from one of the parties involved in the case
Answer:
Judicial Campaign Fairness Act
Explanation:
Judicial Campaign Fairness Act requires judges to recuse themselves from a case if they have received campaign contributions from one of the parties involved in the case. Thus, option C is correct.
The JCFA limits the period of time that judicial candidates may accept political donations and imposes voluntary expenditure constraints, contribution quotas, and time limits for judicial contests.
The Texas Judicial Campaign Fairness Act places a limit on how much money a judicial candidate may raise from a single source. A contingent fee is what a client pays the attorney only if the lawsuit is won. Condemning a court's ruling fairly is not considered contempt. If a person publishes a fair evaluation of a case's merits after it has been heard and decided, they are not in contempt of court.
Therefore, option C is the ideal selection.
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Your question seems to be incomplete, but most probably the complete question was:
Which of the following laws requires judges to recuse themselves from a case if they have received campaign contributions from one of the parties involved in the case?
a. Citizens United v. Federal Election Commission
b. Federal Election Campaign Act
c. Judicial Campaign Fairness Act
d. McCain-Feingold Act
What case ruled that an agency may be liable for the conduct of an officer when the agency fails to adequately guard against constitutional injuries through training and supervision?
Answer: Perrin v Gentner
Explanation:
Frequent calls for service to local law enforcement by an on-premises licensee may result in.
There can be a grounds to suspend or revoke the license if there are Frequent calls for law enforcement assistance at an ABC-licensed premises.
What is a licensed premises?In the United states, this refers to the establishment in which alcoholic beverages and tobacco are permitted to be retailed and consumed.
Because, in California, businesses are legal authorized to sell alcoholic beverages, they must be in possession of a liquor license and these licenses issued by the State Department of Alcoholic Beverage Control.
However, there can be a grounds to suspend or revoke the license if there are Frequent calls for law enforcement assistance at an ABC-licensed premises.
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Do you think Geo-Fencing is an invasion of privacy? Why?
Answer: Law enforcement officers have been using geofencing to find the location data of mobile devices in the area of a committed crime. While this gives them the ability to find a possible suspect, consumers feel it is a violation of privacy for the innocent parties.
A licensee or employee who interferes with a peace officer’s right to inspect an establishment may result in.
A licensee or employee who interferes with a peace officer’s right to inspect an establishment may result in arrest and license revocation.
Who is a peace officer?A peace officer is one who ensures the safety, security, and humane custody and control of offenders. Peace officers also maintain the peace and harmony of the community, thereby forestalling violence.
Unlike a police officer, peace officers prevent serious injuries or death of persons in some dangers. Peace officers also establish evidence at accident scenes.
Some of the powers of the peace officer are detention and arrest of offenders and search and seizure of properties.
Peace officers may not necessarily be members of the Police Service.
Thus, a licensee or employee who interferes with a peace officer’s right to inspect an establishment may result in arrest and license revocation.
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DRIVERS EDUCATION
Write a paragraph describing the differences in how a driver should approach a railroad crossing as opposed to a regular intersection.
Explanation:
Never ignore flashing lights, whistles, closing gates or stop signs. Slow down, look in both directions, and test your brakes. Be certain you don't see a train. Roll down windows; turn off fans and radios; listen for warning whistles.