April carelessly parks her car on a steep hill, leaving the car in neutral and failing to engage the parking brake. The car rolls down the hill, knocking down an electric line. The sparks from the broken line ignite a grass fire. The fire spreads until

it reaches a barn one mile away. In the barn is a cache of dynamite, and the burning barn explodes, causing part of the roof to fall on and injure a passing motorist, Hideaki. Can Hideaki recover from April? Why or why not?


There is no question that April has breached the duty of reasonable care necessary by parking a car on the hill. Furthermore, there is little doubt that Hideaki has been injured by a roof falling on him and not through his own negligence. Hideaki major task will be to connect April's breach of duty to his injury. To recover, Hideaki must prove April's carelessness was the proximate cause of his injuries. The proximate cause issue becomes a test of foreseeability. Hideaki must show that the chain of events was a foreseeable result of April's carelessness.

Business

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Choco Sweet Inc gives you the following information: The standard labor time of 0.75 labor hour is required to produce one unit. The standard labor cost for a 10 pound bag of chocolate is $8 per labor hour. The following is data relating to the actual cost and usage data. Direct labor hours used 5,000 hours Total cost of direct labor $42,500 Number of good units produced 8,500 units Using the

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a. are not important in accounting for the expenditure of the organization. b. must be reported clearly in the financial reports of the not-for-profit so that donors can see the amount of funds going to the mission of the organization. c. are not heavily scrutinized in the financial accounting records. d. are usually the main function of the organization.

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What three purposes are served in a report by its preliminary parts? Give an example of a preliminary part that serves each purpose

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