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....

Biography of Prince Albert, Husband of Queen Victoria

Biography of Prince Albert, Husband of Queen Victoria Prince Albert (August 26, 1819- December 13, 1861) was a German prince who married Britains Queen Victoria and helped spark an era of technological innovation as well as personal style. Albert initially was seen by the British as an interloper in British society, but his intelligence, interest in inventions, and capability in diplomatic affairs made him a respected figure. Albert, who eventually held the title prince consort, died in 1861 at age 42, leaving Victoria a widow whose trademark attire became the black of mourning. Fast Facts: Prince Albert Known For: Husband of Queen Victoria, statesmanAlso Known As: Francis Albert Augustus Charles Emmanuel, Prince of Saxe-Coburg-GothaBorn: August 26, 1819 in Rosenau, GermanyParents: Duke of Saxe-Coburg-Gotha, Princess Louise of Saxe-Gotha-AltenburgDied: December 13, 1861 in Windsor,  Berkshire, EnglandEducation: University of BonnSpouse: Queen VictoriaChildren: Victoria Adelaide Mary, Albert Edward, Alice Maud Mary, Alfred Ernest Albert, Helena Augusta Victoria, Louise Caroline Alberta, Arthur William Patrick, Leopold George Duncan, Beatrice Mary VictoriaNotable Quote: I am only the husband, and not the master in the house. Early Life Albert was born on Aug. 26, 1819, in Rosenau, Germany. He was the second son of the Duke of Saxe-Coburg-Gotha and Luise Pauline Charlotte Friederike Auguste, Princess Louise of Saxe-Gotha-Altenburg, and was greatly influenced by his uncle Leopold, who became king of Belgium in 1831. As a teenager, Albert traveled to Britain and met Princess Victoria, who was his first cousin and nearly his age. They were friendly but Victoria was not impressed with the young Albert, who was shy and awkward. He attended the University of Bonn in Germany. The British were interested in finding a suitable husband for the young princess who was to ascend to the throne. British political tradition decreed that a monarch could not marry a commoner, and the British pool of appropriate candidates was small, so Victorias future husband would have to come from European royalty. A flirtation with Grand Duke Alexander Nikolaevich, heir to the Russian throne, was heartfelt and mutual, but marriage was deemed strategically, politically, and geographically impossible, so matchmakers looked elsewhere. Alberts relatives on the continent, including King Leopold of Belgium, essentially steered the young man toward becoming Victorias husband. In 1839, two years after Victoria became queen, Albert returned to England. She proposed marriage and he accepted. Marriage Queen Victoria married Albert on February 10, 1840, at St. James Palace in London. At first, the British public and the aristocracy thought little of Albert. While he was born of European royalty, his family was not wealthy or powerful. He was often portrayed as someone marrying for prestige or money. Albert was quite intelligent, however, and was devoted to helping his wife serve as monarch. Over time he became an indispensable aide to the queen, advising her on political and diplomatic affairs. Victoria and Albert had nine children, and by all accounts, their marriage was very happy. They loved being together, sometimes sketching or listening to music. The royal family was portrayed as the ideal family, and setting an example for the British public was considered a major part of their role. Albert also contributed to a tradition familiar to Americans. His German family brought trees into the house at Christmas, and he introduced that tradition to Britain. The Christmas tree at Windsor Castle created a fashion in Britain that was carried across the ocean. Career In their early years of marriage, Albert was frustrated that Victoria didnt assign him tasks that he felt were up to his abilities. He wrote to a friend that he was only the husband, not the master in the house. Albert busied himself with his interests in music and hunting, but he eventually became involved in serious matters of statesmanship. In 1848, when much of Europe was shaken by the revolutionary movement, Albert cautioned that the rights of working people had to be seriously considered. He was a progressive voice at a crucial time. Thanks to Alberts interest in technology, he was the main force behind the Great Exhibition of 1851, a grand show of science and inventions held at a stunning new edifice in London, the Crystal Palace. The exhibition, intended to showcase how society was being changed for the better by science and technology, was a great success. Throughout the 1850s, Albert was often deeply involved in the affairs of state. He was known for clashing with Lord Palmerston, a highly influential British politician who served as foreign minister and also prime minister. In the mid-1850s, when Albert cautioned against the Crimean War against Russia, some in Britain accused him of being pro-Russian. While Albert was influential, for the first 15 years of his marriage he did not receive a royal title from Parliament. Victoria was disturbed that her husbands rank was not clearly defined. In 1857, the official title of prince consort was finally bestowed upon Albert by Queen Victoria. Death In late 1861, Albert was stricken with typhoid fever, a serious disease but not usually a fatal one. His habit of working long hours may have weakened him, and he suffered greatly from the disease. Hopes for his recovery dimmed, and he died on Dec. 13, 1861. His death came as a shock to the British public, especially as he was only 42 years old. On his deathbed, Albert was involved in helping to lower tensions with the United States over an incident at sea. An American naval vessel had stopped a British ship, the Trent, and seized two emissaries from the Confederate government during the early stages of the American Civil War. Some in Britain took the American naval action as a grave insult and wanted to go to war with the U.S. Albert viewed the United States as a nation friendly to Britain and helped steer the British government from what surely would have been a pointless war. The death of her husband devastated Queen Victoria. Her grief seemed excessive even to people of her own time. Victoria lived as a widow for 40 years  and was always seen wearing black, which helped create her image as a sullen, remote figure. Indeed, the term Victorian often implies a seriousness that is in part due to Victorias image as someone in deep grief. Legacy There is no question that Victoria deeply loved Albert. After his death, he was honored by being entombed in an elaborate mausoleum at Frogmore House, not far from Windsor Castle. After her death, Victoria was entombed beside him. After his death, he became better known for his statesmanship and his service to Queen Victoria. The Royal Albert Hall in London was named in honor of Prince Albert, and his name is also affixed to Londons Victoria and Albert Museum. A bridge crossing the Thames, which Albert suggested building in 1860, is also named in his honor. Sources Albert, Prince Consort: British Prince. Encyclopedia Brittanica.Prince Albert Biography. Biography.comLove Before Prince Albert: Queen Victorias Suitors. History Extra.

Account of buisness Assignment Example | Topics and Well Written Essays - 1250 words

Account of buisness - Assignment Example 1). Both study results form a basis for discussing and analysing whether ABC can work for smaller businesses as they abandon the conventional costing system. The following paper discusses whether SMEs are ready to adopt the activity based costing system as an effective tool to achieve the desired level of cost savings and efficiency. First, ABC is not very popular amongst corporations today. Considering many SMEs follow the operational trends of corporations with the intention of reaching their levels of success through cost savings, the popularity of ABC amongst corporations is worth noting (Fladkjà ¦r and Jensen, 2011, p. 3). According to CIMA, ABC is a strategy for the costing and monitoring of activities that entail drawing resource usage and costing final products. Corporations assign resources to activities, and activities to cost items based on usage approximations (Chapman et al., 2011, p. 669). According to Henrik Fladkjà ¦r and Erling Jensen, SMEs seldom implement the ABC system due to two key reasons. First, ABC is very hard to apply. Second, the data basis for ABC is not accessible in the needed quality in ERP systems used by SMEs (Fladkjà ¦r and Jensen, 2011, p. 21). A highly competitive global economy contributes to SMEs’ readiness to implement ABC. A competitive economy compels SMEs to lower the price of their commodities or services by raising output, improving product or service costing, or both. Challenges related to the shift from traditional costing systems to ABC cause rates of adopting ABC to lag behind corporations (Joà £o and Machado, 2012, p. 179). Researchers Owen Hall and Charles McPeak note these challenges as the cost of applying ABC, approximating the advantages of the ABC system, and incorporating ABC into the general management outline. As a result, the Hall and McPeak recommend SMEs to consider factors that affect a business’ ability to apply new expertise. These factors are organisational willingness, fiscal

Multiculturalism Essay Example | Topics and Well Written Essays - 1250 words

Multiculturalism - Essay Example To have a multicultural state, the nation must be a multi-ethnic; the cultures should be open, self-critical, and interactive in their relations with other each other (Interviews by Cindi John, 2004). It means welcomming, living, sharing and caring for and with culturally diverse people. This diversity comes from people who migrate from their respective nations in search for better conditions than those available back home. Most often the reason cited for this immigration is for a look out of a prospective job, however reasons such as looking for a safe and secure environment can also be seen. The immigration of muslim communities to muslim nations is one such example. The roots of Multiculturalism in the US can be found in the Civil Rights Movement of 1960s when the minorites (Blacks) fought for their rights (UWM, 2002). Thus it can be said that even though the immigrants do not hold citizenship of the country they live in, yet they have their rights which the a multiculturistic country must give in order to prevent discord and conflicts. Multiculturalism is thought to be connected to a solution in solving the problem of racism and discrimination in the society. According to the literature, when culturally diverse people live together, they form a bond; a sort of a relationship between themselves. After the initial conflicts and misunderstandings are over, they start to learn from each other and appreciate each other's diversity. Different cultures are understood, language is simplified, feeling of humanity is restored and as a result diversity is accepted and racism extinguished. 2. Diversity Breeds Creativity, Skills & Knowledge People from different backgrounds and cultures have different skills, talents and knowledge. This is what makes them so different. This diversity is good for any organization which employes culturally diverse people. People bring in different knowledge and skills which is essential for any growing organization. New ideas are bred, skills are exchnaged and learnt, and as a result creativity is enhanced. A study done by Sweeney, Weaven, & Herington (2008), showed the positive effect on quality of work done by diverse people working in groups. This goes on to show that countries promote multiculuralism since it is good for their country and its people. A third world nations, like Pakistan or India, can find it increasingly beneficial when foreigneres bring foreign direct investment, new technoloy and know-how, as well as any information or skills previouly not available in the country. 3. Exposure For any country, the exposure of its resources is beneficial for the economic situation. Through multiculturalism, people belonging to other countries can come and help enhance, grow and improve the existing industry. Once a country gets known for its industry, talent, skills or resources, it creates demand for more and hence get the wheel of the country moving. This is the case with Dubai, where many different cultures live and continue to come in because of the attractiveness of the Emirate. Cons of Multiculturalism Where there are countries that promote multiculturalism due to its advantages,

Multicultural Health Care Setting Essay Example for Free

Multicultural Health Care Setting Essay Nurses must be cultural competent before going abroad for them to be able to deliver nursing care that will allow effective interactions and the development of appropriate responses to persons from diverse cultures, races and ethnic backgrounds. Filipino nurses were overworked and underpaid in their own country, which is believed the reason that prods nurses to migrate. One main reason why Filipino nurses work abroad is to have a better future, where ever it may be, beside, most of Filipino nurses were somehow oriented about the culture of other states. They thought that it is better to shift gears for success rather waiting for nothing until they will got old. The principle of each and every Filipino nurses that works abroad, which is to have a better life in days to come is always proven, and the effectiveness of hard work and patience will always have the good result, and a better way of living that will bring them in each sweat that they done best, one of the good factor in working abroad is having the assurance to the successful, if one will do their best to do their best to pursue the dreamed to have a better life. Every Filipino nurses before going abroad must possess cultural awareness, cultural knowledge, cultural skill, cultural encounter and cultural desire. Q2. How can the revealed problems of nurses affect the changing practices in the multicultural health settings? Being in new country can be challenging because of the link between language and culture. Although other countries have the necessary language qualifications for entry of practice, they have difficulties if the workplace language is their second language. Nurses need to adjust on how to interact with patients, colleagues and fellow professionals in a multi-disciplinary team. They can experience cognitive fatigue from the need to concentrate on hearing and speaking of unfamiliar language. Language difficulties can lead to medical errors or near misses which affects the quality of care to patient. Male nurses can also face discrimination from other health care workers. Particularly in a work place full of female nurses, they may find they are not given the same respect that female nurses receive in the work place. It is important to speak to a supervisor, where it involves a colleague; they should try speaking to that person first. He may not have recognised that what they were saying amounted to discrimination. Everyone deserves a work place free from discrimination and stereotyping. The more men who continue to train to become nurses and more everyone speaks but against discrimination, the more effective all nurses can be in helping patients. Nurses who are sexually harassed at work frustration and emotional consequences. Sexual harassment at work increases anxiety and undermines the nurse’s ability to focus on the delivery of safe and competent care. Homesickness, weather and food are hard for the Filipino nurses to be adjusted of. But for the sake of their future they conquer this problem. They just think that they have higher income, better benefits and compensation package, lower nurse-patient ratio, more options on working hours and change to upgrade nursing skills, opportunity for family to migrate, opportunity to travel and learn other cultures, influence from peers and relatives and to experience advance technology, better socio-political and economic stability. Q3. Guided by the problems uncovered how the political and economic issues in the healthcare system may improve the nursing practice. Give at least five (5) substantial evidences. Politicians worldwide are confronted by the conflicting demands of a health service increasingly hungry for cash to fund advancing technology, an ageing population requiring more care and a public that wishes to keep taxation low. Changes may also come from a real desire to move the focus of healthcare away from an insensitive technological approach to one based on holistic care. At a time when the status of doctors is in decline, hastened by isolated but high profile ‘scandals’, it is easier to raise the status and responsibilities of nurses, whom the public regard with respect and affection. Other pressures have added to this process. These include a requirement to reduce the working hours of junior medical staff, and new training schemes which provide for more formal teaching and less face-to-face contact with patients. The medical focus is changing from treatment only, to active prevention strategies for example, screening for colorectal cancer. Biological therapies, such as antibodies for Crohns disease, are substantially more expensive than traditional drug treatments. Consumers that is, the healthcare-seeking publicare better informed and living longer. They are less tolerant of long waiting lists and want to be active participants in their own healthcare. Nurses are now generally better educated, within a university environment, and are more able to take on responsibility for patient care. The reaction of doctors to change in the status of nurses has been mixed. Some have embraced change enthusiastically: ‘Nurses can do some of what doctors do, usually to the greater satisfaction of patients. Others have been more guarded. But change seems inevitable. The question may be more about whether change will be imposed for the sake of political expediency or whether health professionals will take the lead in shaping the health service of the future. [pic] As I can see this paradigm, the message of this paradigm is as simple as we are committed to delivery of health care service that consist of Transcultural nursing, changing practice, health care system, political and economic issues, ethical, legal and social issues, bioethical issues in nursing and health care and issues in health care.

Deserving to Die Essay -- Article Review, Robert Lee

Robert Lee makes many arguments to argue justification of capital punishment in his article, â€Å"Deserving to Die.† Some of the stronger ones involve the deterrent effect of the use of the death penalty, why the cost of execution is so high, and how the use of the death penalty increases overall public safety. In Lee’s first argument, he argues that the use of capital punishment helps reduce overall crime by acting as a deterrent to crime. In at least one respect, capital punishment is unquestionably a deterrent, as Lee puts it, â€Å"It simply cannot be contested that a killer, once executed, is forever deterred from killing again† (142). Of course, a deceased killer can never kill again, but the effect that death penalty has on others, potential future criminals, is the important question. Lee argues that whether or not it is a deterrent, relies on how swiftly and surely the death penalty is executed. The majority of people are afraid of dying, and if they co uld choose, would prefer not to die anytime soon. This proves how the death penalty can be a deterrent to other potential criminals to not kill someone, out of fear that they will be put to death themselves. There have also been some circumstances where actual statistical evidence proves the deterrent effect of capital punishment. In the time since the Utah Supreme Court ruled in 1976 that capital punishment be legalized again in the state, there have been three executions. After each of the executions, specifically the year after the executions took place, there were significant decreases in both the number and the rate of murders within the state, compared to previous year(s) (Lee 143). Lee himself does acknowledge that of course there are other variables that could have influence... ...bvious propositions—e.g., that a heavy ball will fall faster if dropped from the Leaning Tower of Pisa than a light one [would]—are actually false† (150). Freedman also lists some empirical statistics that further prove his point that it does not necessarily deter crime, including that, â€Å"Eighteen of the 20 states with the highest murder rates have and use the death penalty,† and that, â€Å"of the nation’s 20 big cities with the highest murder rates, 17 are in death penalty jurisdictions† (151). He also points out, among other statistics and claims, that, while this deterrent effect of capital punishment is â€Å"†¦perhaps the single most studied issue in the social science, The results are as unanimous as scholarly studies can be in finding the death penalty not to be a deterrent† (emphasis added) (151). These statistics mostly speak for themselves and are very surprising.

Happy: Gender and Old Fashion Remedies Essay

The Woman Box is full of old fashion remedies that took placed a very long time ago. Its basically saying that woman are less than men and that men are in charge and women aren’t, women should just follow and do what they say do because they are superiors and women are inferior, women are weak and are less value, and view them as property of men, and sexual objects. I totally disagree with this and to me this is totally insulting. Even though I know that’s how things went back in the day and I’m glad that things changed and everyone are consider equally. As a woman, I know that I can do almost everything that a man can do and just like they can work for 12 hours or more, I do that every day with no problem. How hard is it to act outside the rules society has set for each gender? Well for men, for them to act outside of the rules society has set for them is like being a punk or they would be looked at differently and less of or they just are not consider cool anymore. Women on the other hand act outside of the rules society has set for them because we are no longer living in the past where we are inferior to anyone. We work and do as we please and over 90% of women today are leaders and we are stronger than ever. Do you think The Man Box or The Women Box is the same in all families? In all cultures? I don’t think that The Man Box or The Women Box is the same in all families and cultures, however in some families and cultures it still exist. Like in Afghanistan, I know their women still live up to these rules and more cultures do also. In the United States there are many families that still live up to these rules and they think its okay to be looked down at. Tony Porter says that the contents of The Man Box lead men to believe that violence against women is OK. Do you agree or disagree with this assertion? I definitely agree with Tony saying that the contents of The Man Box lead men to believe that violence against women is ok because it give men to many excuses to treat women unequal and treated like they are inferior and it also tell men that it is ok to be violent, controlling and basically flat out abusive. Tony Porter says â€Å"My liberation as a man is tied to your liberation as a woman.† What do you think he means by this? Tony meant that all human is equal and should be treated as one. That it is ok to teach and raise out son that violence against women is unacceptable and that as a boy, young man and adult man that it is ok to cry have feelings. What else did you find provocative in this talk? I found that when his father waited until the women left the car to cry and share his emotions with his son provocative. Its strange because I know a lot of men who will not cry or show emotions in front of women because they don’t want to be looked at different. Some men think that it is not okay for men to cry. I was really happy that he got it out no matter who he was in front of because holding anything in can also tear you to pieces.