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Internal Control

Iris Plant owns and operates three floral shops in Magnolia, Texas. The accounting functions have been performed manually. Each of the shops has a manager who oversees the cash receipts and purchasing functions for the shop. All bills are sent to the central shop and are paid by a clerk who also prepares payroll checks and maintains the general journal. Iris is seriously considering switching to a computerized system. With so many information systems packages on the market, Iris is overwhelmed.

Required:

Advise Iris as to which business modules you think her organization could find beneficial. Discuss advantages, disadvantages, and internal control issues.

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ENGL 203 INDIVIDUAL PROJECT, FALL 2021 ASSIGNMENT DESCRIPTION Each student should select a hotel resort anywhere in the world that borders a body of water. Using PPT slides, describe the hotel’s features, according to the slide requirements on the Individual Project Presentation Marking Form. Upon selecting a specific hotel, notify the instructor to record it, so no other student can take the same hotel. Slide content should be short and to the point, but should be elaborated on by the student through his/her voice recording of each slide, for a total of 8-10 minutes. Slide 1: should contain THE NAME OF THE RESORT, STUDENT’S ID NUMBER & NAME, INSTRUCTOR’S NAME, NAME OF COURSE, SECTION, AND SEMESTER YEAR. Slide 2: should contain A MAP OF THE RESORT’S EXACT LOCATION Slide 3: should contain AN OVERVIEW ON THE RESORT THAT WOULD ATTRACT THE AUDIENCE’S ATTENTION Slide 4: should contain INFORMATION ABOUT ROOM TYPES WITH VISUAL DESCRIPTIONS AND PRICES(USE HYPERLINKS) Slide 5: should contain INFORMATION ABOUT DINING OPTIONS WITH VISUAL DESCRIPTIONS(USE HYPERLINKS) Slide 6: should contain INFORMATION ABOUT MEETING AND EVENT FACILITIES WITH VISUAL DESCRIPTIONS (USE HYPERLINKS) Slide 7: should contain INFORMATION ABOUT RECREATIONAL ACTIVITIES AND FACILITIES WITH VISUAL DESCRIPTIONS(USE HYPERLINKS) Slide 8: should contain A FEW GUEST COMMENTS AND REVIEWS(BOTH POSITIVE AND NEGATIVE) Slide 9: should contain A GALLERY OF PHOTOS SHOWING EXAMPLES OF ITS BEAUTY(6-8 EMBEDDED HYPERLINKS) NOT SHOWN IN PREVIOUS SLIDES. EACH PHOTO SHOULD BE DESCRIBED. Slide 10: should contain A LIST OF 2 OR MORE REFERENCES, e.g. RESORT’S WEBSITE AND BOOKING.COM

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Hochster v. De La Tour

FACTS On April 12, 1852, Hochster contracted with De La Tour to serve as a guide for De La Tour on his three-month trip to Europe, beginning on June 1 at an agreed-upon salary. On May 11, De La Tour notified Hochster that he would not need Hochster’s services. He also refused to pay Hochster any compensation. Hochster brought this action to recover damages for breach of contract.

DECISION Judgment for Hochster.

OPINION Hochster may treat the repudiation by De La Tour as a breach of contract and immediately bring suit. Otherwise, Hochster would have to remain ready to perform and to refrain from accepting other employment in order to tender his services on June 1. It is far more rational, upon repudiation of the contract by one of the parties, to allow the other party to consider his performance under the contract as excused and seek other employment while retaining his right to sue for damages.

INTERPRETATION An anticipatory breach discharges the injured party and entitles her to bring suit immediately.

CRITICAL THINKING QUESTION What policy reasons support an injured party’s right to bring suit immediately upon an anticipatory repudiation? Explain.

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John Connelly suffered personal injuries when a tire manufactured by Uniroyal failed while his 1969 Opel Kadett was being operated on a highway in Colorado. Connelly’s father had purchased the automobile from a Buick dealer in Evanston, Illinois. The tire bore the name “Uniroyal” and the legend “made in Belgium” and was manufactured by Uniroyal, sold in Belgium to General Motors, and subsequently installed on the Opel when it was assembled at a General Motors plant in Belgium. The automobile was shipped to the United States for distribution by General Motors. It appears that between the years 1968 and 1971 more than 4,000 Opels imported into the United States from Antwerp, Belgium, were delivered to dealers in Illinois each year; that in each of those years between 600 and 1,320 of the Opels delivered to Illinois dealers were equipped with tires manufactured by Uniroyal, and that the estimated number of Uniroyal tires mounted on Opels delivered in Illinois within each of those years ranged from 3,235 to 6,630. Connelly brought suit in Illinois against Uniroyal to recover damages for personal injuries. Uniroyal asserted that it was not subject to the jurisdiction of the Illinois courts because it is not registered to do business and has never had an agent, employee, representative, or salesperson in Illinois; that it has never possessed or controlled any land or maintained any office or telephone listing in Illinois; that it has never sold or shipped any products into Illinois, either directly or indirectly; and that it has never advertised in Illinois.

a. What arguments could Connelly make in support of his claim that Illinois courts have jurisdiction over Uniroyal?

b. What arguments could Uniroyal make in support of its claim that Illinois courts do not have jurisdiction over it?

c. Who should prevail? Explain.

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