Free Essays on Attorney-Client Privilege

The court's holding in Goldberger was not absolute, it acknowledged the possibility of special circumstances under which the disclosure of client- identifying information may be privileged. This narrow exception, however, does not apply to the plaintiff here. Special circumstances under which client- identity and fee information would be privileged exist when there is a direct link between the disclosure and the revelation of a confidential communication, or when the disclosure of client-identifying information would directly incriminate the client by providing the last link in an existing chain of evidence against the client. U.S. v. Goldberger U.S. v. Sindel, 53 F.3d 874 (8th Cir. 1995); U.S. v. Leventhal, 961 F.2d 936, 940 (11th Cir. 1992); Cf. U.S. v. Dichne, 612 F.2d 632, 640-641 (2d Cir. 1979). No such circumstances exist here. Plaintiff has not made any showing that including the client-identifying information omitted from the 8300 Form filed in July 1993 would reveal a confi dential communication or constitute the last link in a chain of incriminating evidence against its client. Thus, the information necessary to file a complete 8300 Form was not protected from disclosure under Goldberger, and the attorney-client privilege does not provide grounds upon which plaintiff can base its claim of reasonable cause warranting a waiver of the penalty assessed against it by the IRS.... Free Essays on Attorney-Client Privilege Free Essays on Attorney-Client Privilege The court's holding in Goldberger was not absolute, it acknowledged the possibility of special circumstances under which the disclosure of client- identifying information may be privileged. This narrow exception, however, does not apply to the plaintiff here. Special circumstances under which client- identity and fee information would be privileged exist when there is a direct link between the disclosure and the revelation of a confidential communication, or when the disclosure of client-identifying information would directly incriminate the client by providing the last link in an existing chain of evidence against the client. U.S. v. Goldberger U.S. v. Sindel, 53 F.3d 874 (8th Cir. 1995); U.S. v. Leventhal, 961 F.2d 936, 940 (11th Cir. 1992); Cf. U.S. v. Dichne, 612 F.2d 632, 640-641 (2d Cir. 1979). No such circumstances exist here. Plaintiff has not made any showing that including the client-identifying information omitted from the 8300 Form filed in July 1993 would reveal a confi dential communication or constitute the last link in a chain of incriminating evidence against its client. Thus, the information necessary to file a complete 8300 Form was not protected from disclosure under Goldberger, and the attorney-client privilege does not provide grounds upon which plaintiff can base its claim of reasonable cause warranting a waiver of the penalty assessed against it by the IRS....

Biology Term Paper

Biology Term Paper Biology Term Paper Biology Term Paper Writing Tips Ideas Biology term paper is a rather responsible task as it greatly influences your future grade for the whole course of Biology. That is why you have to treat it with all the seriousness if you do not want to spoil the grade for the course of biology. This article will help you in succeeding while your biology term paper writing. Use the tips you are going to be offered and you will certainly win a success with your professor. Useful Points To Consider Thus, here are the following tips for you, which will help you a lot while writing:Never leave your biology term paper until the last day, as you will fail to present your biology term paper ideas in time. Start writing it as soon as you get the assignment in order to write a well-researched biology term paper without being in a hurry. Choose the specification, which you are going to deal with during your biology term paper writing, however, do not choose a filed of Biology which is not fami liar to you or it will be too difficult for you to cope with the task. Try to find as many sources of information for your biology term paper writing as it is only possible, the more information you are going to present in your biology term paper the higher grade you are going to receive for your research. Create your own opinion at the subject under consideration and prove in your biology term paper that this very opinion is worth to exist. Make the list of references in order not to be blamed in plagiarism while using someone others points of view in your biology term paper. Follow the existing biology term paper format, which is as follows: introduction, body, and conclusion.Excellent Biology Term Paper Writing Requires Efforts Any kind of term paper demands a lot of efforts and hard working from the students. Besides, it demands a lot of free time. If the student does not possess enough free time in order to write biology term paper, he or he will never be able to write a full-fledged work, which is going to win the highest grade to its writer. If you do not have enough spare time to spend it for biology term paper writing, better do not start writing your biology term paper at all. If you do not want to endanger your grade and reputation as a result just because of not having enough time, appeal to our custom essay writing service and order biology term paper, which will bring you A+ grade.

MKT501 Strategic Marketing - Mod 4 SLP Essay Example | Topics and Well Written Essays - 500 words

MKT501 Strategic Marketing - Mod 4 SLP - Essay Example Even knowledge is not enough, as a potential consumer may have to be influenced by others or by the uniqueness of the product or service offering. In modern times, where different varieties of the same product or service are made available for different segments of the population, one may follow different strategies to create appeals or desires among different segments of the population, depending on its demographic, psychographic and lifestyle analysis (Kotler & Keller, 2011). Branding, advertising, personal selling, industrial selling and sales promotion and distribution efforts all constitute different types of promotion strategies for a product or service. Taking the example of a car as introduced in Module 1, we can see that advertising on television and billboards, sales promotion though different offers such as prizes in lucky draws connected with another product, and special deals available at car dealers are some of the methods that are used by automobile companies to induce people to buy their products. Of course, online advertising is another means to attract consumers of all types and income groups across the spectrum. Automobile companies usually show off their latest models inviting us to click their ads and browse the details of various models available. There is even a good market for second hand cars. As to the different marketing ploys used to attract different groups of customers, typically the higher income groups, celebrities and the t rend setters are shown the faster and sleeker varieties. Depending on the family size, a Pajero, a sedan or a Landcruiser may also be a good choice. On the other hand, while targeting a middle class family, a roomy and ergonomically designed car like a Camry would be a good choice. For the classier lot, a Lexus would be a good option. Similarly we have cars for the lower end as well, or those available at a discount being second hand cars. In this way the different segments of the market for

Children's views, needs, wishes and feelings are at the heart of Essay

Children's views, needs, wishes and feelings are at the heart of national legislation and international agreements and convent - Essay Example From such international law, the Convention on the Rights of the Child has been specifically drawn. The Vienna Declaration and Programme of Action also provide various legal guidelines on the protection of children’s rights and welfare. For various states, specific provisions are laid out, including the Equal Protection Clause in the US, the basic rights of children as protected by the 14th Amendment of the US Constitution. More provisions on the protection of these rights are also specifically indicated by various countries. These laws and policies seek to protect children from human rights violations, treating these children as vulnerable members of society. This paper is based on the premise that children’s views, needs, wishes and feelings are at the heart of national legislation and international agreements and conventions. In relation to current policy, this essay shall critically discuss the implications of such premise for early years’ practice among chil dren. First, an initial overview of childhood needs, views, and feelings in relation to national laws and conventions will be presented. Secondly, a discussion on children’s human rights as guaranteed by the UN and other legislative bodies shall also be presented. Thirdly, this essay will also provide the considerations made for children’s feelings and needs in relation to the specific laws and conventions. Fourth, the No Child Left behind Policy of the US will also be discussed in order to detect current trends in children’s rights policies. Fifth, a relationship between the NCLB and the international conventions will be considered. Sixth, the impact of these laws on the improvement of children’s welfare shall be presented. Finally, this essay shall end with a summary and a conclusion of the different points discussed and detailed. Body Overview of childhood needs and feelings Children’s feelings and needs have been brought sharply into internatio nal focus and attention during the First World War when millions of children experienced significant hardships as a result of international human conflicts (Fortin, 2003). In effect, the sufferings of these children served as the foundation for children’s rights. Eglantyne Jebb had a crucial role in the establishment of the 1924 Declaration of the Rights of the Child (Glendon, 2002). These rights were primarily based on her Christian faith (Glendon, 2002). The foundations of children’s rights then were on the protection and nurturing of the child, securing their moral privileges including their need for love and understanding (Fortin, 2003). Various rights are granted to humans, especially as soon as they reach the age of majority. One of the most important rights granted to these humans include the right to vote; however, children or minors below the age of 18 are not granted this right. In general, children do not seem to have control of the things which happen to th em or the matters which concern them (Fortin, 2003). This is very much apparent in daily situations and activities including school, religion, and upbringing. School subjects are compulsory for them to attend and study, mostly based on their location; moreover, for most children until the age of 14, their religion must be that which is inherited from their parents (Fortin, 2003). Parents decide,

The Culture Of Japan And The Effects On Business Marketing Essay

The Culture Of Japan And The Effects On Business Marketing Essay Enclosed is the report about the culture of Japan and the effects of its culture on our business communications and sales materials. In this report, you will find information about what the Japanese finds important to them when conducting business. For this project, we have had the full cooperation of the team and it is as follows: Audrey Hughes: Introduction conclusion, section on gender roles, proof reading and APA documentation Chris Stover: Section on etiquette and work ethics, proof reading and APA documentation Justin Strayhorn: Section on dominant religious values, proof reading and APA documentation. Syamak Tabrizi: Report format , research on all topics, introduction and conclusion, proof reading and APA documentation Tia Taylor: Introduction conclusion, section on importance of color, proofreading and APA documentation. The Japanese are a proud culture with a history spanning thousands of years. Status is very important to them. Therefore, by extension etiquette is important. Japans culture is very different from the west. Decision making is a lot slower, because people tend to seek approval from everyone in the group, especially the elders (Ghimire, 2006). Japan is a high context culture, meaning less verbally explicit communication, less written/formal information, and more internalized understandings of what is communicated. Our company needs to be indirect since more is implied than said. In Japan, business cards are of great importance. Great deal of care should be given when handling these cards. We cannot write on them, or put them in a pocket or wallet, since either of these actions will be viewed as defacing it. Furthermore, business cannot begin until business cards are exchanged. In addition, Japanese do not like use the word no, realizing this is very important when dealing in negotiations with them. In Japan, whether doing business or at a social gathering individuals greet one another with bowing. Not following this rule is considered rude in Japanese culture, thus whenever cash is exchanged at a business it is placed onto a small tray. Our company needs to understand they way they communicate. In order to be successful we need to train employees how to communicate or business deal will fail. Communication with customers is of great importance, because no business is successful without repeat customers, and good reputation. Communication is very important to Japanese. The Japanese have traditional gender roles, similar to those of the U.S., with men being the breadwinners, and women being homemakers. In addition, childcare is regarded as the mothers responsibility, thus, full-time working wives have are also responsible for housekeeping and childcare without help. The traditional gender roles-men as breadwinners and women as homemakers-are supported by 40 to 50 percent of people (NHK 1994; Ministry of Public Management 1995). Gender roles dont affect business a great deal However, reach the right demographic certain specialty items needs to be advertised correctly. For example, items used for childcare and homemaking need to be geared towards the mom. The use of color in the market place can be overlooked. In Japan color is crucial to the success of a product, advertisement or proposal. Color is used to express emotion and symbolizes different things in different cultures. In Japan, red represents a state of being; yellow is used to show courage; green is for the future or positive energy; pink means dedication, and black symbolizes age, experience or nobility. However, the combination of two colors may change the meaning all together. For example, red and white combined represent a celebration. In Japan great weight is attached to seasons. (Hall, 2000, p.41) Thus, a great marketing technique would be to change the color of web pages, flyers and other print to match the season. Furthermore, the use of colors on billboards and store signage is of importance. Garish signage that is visible and eye catching from a distance is becoming the norm (Hall, 2000, p.41) Not only is color important in advertisement, but product packaging can also be a factor in the success of the product in Japan. Therefore, our company needs to pay close attention to our color choices, and tailor our sales campaign to the color scheme that will be appropriate to the season of the Japanese culture. Japan is the worlds second largest advertising market due to its 127 million people. Japan is the worlds second largest advertising market, only second to the United States (Gohil, 2006). Japan advertising uses mass media, transit, cinema, postcards, online, cell phones, billboards and more. Foreign companies have difficulties when advertising their products and services in Japan, because Japanese advertising is different than the traditional sense. Japanese television advertising is dominated by 15-second spots; therefore long narrative stories are not used. In addition, many times the commercials will leave the viewer hanging on the punch-line (Gohil, 2006). Basically, the Japanese rely on the presentation over message. Since advertising is so different than west and most fail, the logical choice would be to use a local advertising firm. Sales Structure Recommendations Our sales force should focus capturing the audiences attention with an entertaining appealing ad that does not focus completely on message. It should appeal more to their curiosity where they will want to seek out our companys product rather that needing us to court them more than is needed. We should appeal to their culture and social structure. In addition, the message should use the indirect approach. Understanding all aspects of the Japanese market is vital to our success in this country. We must understand the market place and what will appeal to this market and its consumers. We need to appeal to Japanese etiquettes. Therefore, all out-of-country employees need to be trained in Japanese etiquette. As employees of the Kelly Agency we are both excited and optimistic for our expansion into the Japanese business market. As listed above we have researched many aspects of the Japanese culture we feel will make the transition a positive experience for all parties involved. We welcome the opportunity to interact and practice these new cultural techniques as we move into this anticipated partnership.

An Interpretation of John Keats’ To Autumn Essay

Introduction Poems by John Keats are a source of inspiration. He plays with his readers and takes them to places and times with his words. What inspiration does Keats bring? He inspire his readers to go beyond his words and discover a new world he creates. He makes his words so colorful and alive it is almost musical to the ear. When one reads Keats, he wonders what’s in his heart when he wrote his particular poem and makes him want to be in Keats world and senses. In this particular review, I tried to see Keats world of autumn from afar. A world detached, to objectively examine and look at autumn as Keats paints it with his words. I also wanted to get a perspective of Keat’s style with words, of how he uses them as a vehicle for others to journey to his world. In this same review, I tried to experience the world that Keats created and feel both the experience of his symbols and my comprehension of what he symbolizes autumn to be. The formal and thematic aspect of the poem will be commented on but this interpretation will be candid as I believe Keats wanted his poem read. 1 2 Throughout the three stanzas of the poem, Keats has maintained the ten syllable measure of each line, although, the foot measure of syllable stressed is a little slacked. As in the lines, â€Å"Who hath not seen thee oft amid thy store? Sometimes whoever seeks abroad may find† and some more. Reading aloud the verse, Drows’d with the fume of poppies, while thy hook spares the next swath and all its twined flowers: I could not quite place the stress of the syllables to create a rhythmic sound. I call it literary license, Keats permit his reader to make a decision and choose the way to vocalize his poem. The first stanza is vibrant and tells us of bounty. It is a direct contradiction of autumn or fall as the season is the time when trees begin to bare its leaves and fruits are scarce. But in this poem, Keats describes autumn as the climax of summer, †Season of mists and mellow fruitfulness, Close bosom-friend of the maturing sun;† mist and mellow here are used as a welcoming scenario to a world filled with life and produce. The last word of the first line fruitfulness rhyming with bless on the third line and sustaining the rhythmic scale throughout the stanza gives a musical air as one reads the poem aloud. The stanza tells us also of a promise of continuity. â€Å"To swell the gourd, and plump the hazel shells with a sweet kernel; to set budding more, and still more, later flowers for the bees,† true to the rhythm of his verses, Keats described autumn as a time when seeds are planted for life to continue. It tells as of a beginning of a season, fresh and ready for a new experience in a manner where the season before it, which is summer, in the festivities of plenty and not as a dying season ready to be forgotten and left behind. Autumn in Keats† dedication receives Summer’s gift of plenty, it began as a climax of summer and therefore, promise to be a season 3 of new discoveries and not as bleak as shedding away the leaves of trees to forgetfulness. In the second stanza, the word flowers does not rhyme with any other words at the end of each line. I need to read the poem aloud and discover a rhythm for it to make the poem alive, it gets into a perfect rhyme with the word â€Å"spares’ if that’s where I put the measure at the end of the first line, thus, â€Å" Drows’d with the fume of poppies, while thy hook Spares / the next swath and all its twined flowers.† The same with the last two lines of the second stanza, â€Å"Or by a cyder-press, with patient look, Thou watchest the last oozings hours by hours,† by simply repeating the word, the seemingly ignored rhyme is captured. This is my personal preference of setting the rhythmic pattern of vocalizing the poem, although, the rhyme pattern of the three stanzas comes out to be ababacacaaa, ababcdecdde, and ababcdecdde, in this particular order. It can be observed that the first stanza follows an independent rhyme pattern from the other two stanzas. Keats may have done it intentionally to stress the change of tone of the second stanza that is presented as a question. Why could Keats have done this? As I get absorbed in the autumn scenario of the first stanza, feeling the cool air and seeing laden apple trees bend, the mossed cottage, the vines and more, feeling the climax of summer shared into the start of autumn, and as I get lost to the world that Keats painted with his words, somebody shoots a question like, †Who hath not seen thee oft amid thy store?† and I was reminded that I am not alone. It was not even a question in the sense that Keats emphasized the beauty of the season being one that cannot be ignored. If he likened autumn as a stage of life’s journey and we choose the paths that we travel on, in the roads we took as we travel in this world, we met people to keep us company, 4 sometimes partway, the greatest thing maybe is to find beauty in life that keeps us company all through the journey. Reading the second stanza brings another question to my mind. What do I really seek for in this life? Why does Keats made me ask this when he wrote, â€Å"Sometimes whoever seeks abroad may find Thee sitting careless on a granary floor,† What Keats said in this line is that there are people who sought for things in this life away from where they really are and in fact, what they are seeking for is just within reach. Very clearly he meant happiness, he meant beauty of living, the beauty of living in the here and now. Keats wanted to tell his readers that we need not wait for what we can achieve in the future to experience the joy of being alive. We need only to be aware of the blessings we could find in the present to feel that joy that we seek for in our journey. The third stanza is a validation of the second stanza both in form and interpretation. I noticed that both have the same rhyme pattern and both starts with a question. It tells us of men looking out for joy too far out as in spring in autumn failing to notice that joy is just within reach. â€Å":Where are the songs of spring? Ay, where are they?†, Keats wanted us to know that in this life’s journey, happiness is not about the things we reap in the future but of finding happiness in every endeavor that we do without waiting for whatever fruits or rewards we earned as a result of our works. He tells us that like spring or summer or winter, autumn carries within itself its own music like the wailful choir of small gnats, the loud bleats of full-grown lambs, the songs of crickets, the whistles from garden croft, the twitter of the swallows. Keats wanted his readers to discover them. The choice of the word â€Å"wailful†, the reader can almost hear the liquid fall of tears of the gnats† mournful music. Sad, yet in Keats world of words 5 they represented life’s emotions that eventually gives meaning to everyone’s existence. He pictures autumn’s soft dying day with rosy hue and not with the bleak grey or the dying blackness of the welcoming dark, but of shades of the rose, full of life, full of promise, perhaps of another day ahead, a goodnights sleep, a beautiful dream, a walk in the moon? Or whatever the good life brings in the third part of man’ life. The poem is not necessarily strict with the academic form of the poem although as much as possible Keats wanted to adhere to the scholarly it dictates. In this form, the poem creates a character of free spirit and that refused to be tamed. The three stanzas o f the poem expresses a discipline. It follows a form respecting rhyme, measure, rhythm, color, and all the constituents of this form of literature. Yet, it does hesitate to lay away the conventional to express the soul of his expression as Keats diversion from the rhyming pattern to the rhyming pattern he followed on the second and third stanza. The syllabic measure of the words spares and flowers are left to the decision of the reader, making the reader an active participant to the interpretation of the poem. The three parts of the poem suggest the three stages of man’s life at a point of view, being at birth and early life, maturity and finally at the golden old age of man. But Keats only suggest, because all three speaks of seeking the joy of finding the beauty that life brings. The poem itself, as a form, is music to the ears. His play of rhythm, rhyme, and choice of words, in the context of emotionally attaching the self during its vocalization is like listening to the music of nature. The poem vividly expressed the colors of autumn using nature’s characters as in â€Å"rosy hue†. It does not boast with lengthy lines, numerous stanzas, academic words to express the simplicity of enjoying life, in life’s term. 6 Conclusion The poem â€Å"To Autumn† is a metaphor. Keats represented the season as man’s objects of his endeavors. In the same manner, the times of the seasons’ days represented man’s three stages in life. Why has Keats chosen autumn to represent ingredients of life’s journey? Maybe because of the colors it creates as the season journeys towards another. Maybe because autumn carries with itself the fruitful harvest of summer and links itself to the preparation winter does for a new life in spring. All these are speculations, and these speculations made me look into my life and my attitudes towards life as a journey. A lot of interpretations had considered â€Å"To Autumn† as one of the greatest odes that Keats had written. â€Å"Written in September of 1819, this piece is regarded as his most achieved ode.† 1. If all forms of writing, in different degrees of exertions aims to manipulate the reader’s mind to a certain mode of thoughtfulness, then Keats’ has manipulated mine into a romantic mode of communing with nature as a tool of reflection. He has vividly painted a picture of a season with words so successfully so that its form takes life and invited its readers to experience the joys of the season. It invited everyone to forget about worrying so much about future and take the joys of life in the here and now. 1 Analysis of Keats’ Poem To Autumn Essay. http://exampleesays.com/viewpaper/?wid=1795

Planning Marketing and Branding in Cleveland Clinic and CVS Minute Clinic Free Essay Example, 1500 words

Cleveland Clinic (CC) is a nonprofit organization, which was founded in 1921 during a period when the medical care was taking place in a doctor s offices, in fact, the founders served as surgeons in the First World War (MIT Students, 2010). The hospital was established when the founders realized that they would work together in order to offer integrated, multispecialty health care services. The group practice model has prevailed until now when it is in a major form of American health care service delivery. Moreover, the hospital has endured, blossomed in a country with the largest health care centers, and it has managed to attain twenty-seven health care centers and community health centers and three affiliated hospitals. The effort differentiation by the hospital has focused on multidisciplinary, patient-centric care, whereby the hospital care units have rotational and linear care. They also employ team-based care structures comprising of a Care team and Specialty Center. The hospi tal has also focused on providing a layer of services that surpasses the basic care since the patients are centric culture. In addition, the hospital continues to expand its services by providing and pursuing innovative and quality improvements in order to differentiate itself from competitors. We will write a custom essay sample on Planning Marketing and Branding in Cleveland Clinic and CVS Minute Clinic or any topic specifically for you Only $17.96 $11.86/page In this case, the organizational culture and system entreat staff to offer a service that surpasses customer expectations through continuous improvement of care.