International ACCOUNTING and Finance Essay Example | Topics and Well Written Essays - 2500 words

International ACCOUNTING and Finance - Essay Example Unfortunately, the current method of costing has resulted to a drop in the profits of the company. Upon interviewing the present accountant, he admits that the old system is wanting but insist on continuing this cost accounting system because of the ease of computing the total factory overhead costs. The following paragraphs will dissect the current full cost accounting system and Davina’s recommendation that the activity based costing be immediately set up. The per machine hours method using 6,500 hours is better than the per direct labour hours method using 150% of direct labour hours (150% x 4,000 hours = 6,000 hrs) in recovering overhead costs. The above analysis of variances shows that the per hour cost of machine is lower under the direct labour hours method as compared to the direct labour by â‚ ¤4 per hour. Also, the Set up costs under the machine hours method shows that the per machine hour cost of â‚ ¤31 per hour is definitely lower than the per hour cost using the direct labour hours method amounting to the higher â‚ ¤33 per hour. Finally, the materials handling cost under the machine hours method amounting to only â‚ ¤18 per hour is definitely lower than the per hour cost of â‚ ¤20 per hour using the direct labour method. Method above shows that activity based costing gives us increase cost per hour. The standard products above shows that the per hour cost (blue color) above shows that the cost using machine activity cost driver unit is â‚ ¤ 79.86 per machine hour. And, overhead cost based on number of setups is â‚ ¤ 2,502.20 per set up. Likewise, overhead computation based on materials handling costs is â‚ ¤747.50 per materials handled. The specialized products computation above show that the cost per machine is â‚ ¤93.17 per machine hour. Also, the overhead cost based on the number of set up is â‚ ¤ 1,001 per set up. Likewise, the overhead costs based on materials handling is â‚ ¤398.57.

Big Event Financial Management Essay Example | Topics and Well Written Essays - 1750 words

Big Event Financial Management - Essay Example With every FIFA football world cup event, host countries are required to have a minimum of eight highly accredited stadiums and two standby stadiums in case something happens to one or any of the eight reserved for the event. In the recently held FIFA world cup in Brazil, the nation was required to construct new additional stadiums to supplement the already existing fields. Similarly, the Olympic Games have become an extremely costly venture to undertake, especially for the host cities because of the infrastructural improvements that have to be done. Some of the improvements that have to be undertaken include the road networks, communication networks and accommodation facilities within the host cities. Because of the amount of work and funds needed to be invested to successfully host the Olympic events, organizers for the event in the past selected developed nations such as England and Italy and the United States. Out of the possible twenty-seven Summer Olympic Games held since its i nception, Mexico and Brazil are the only developing economies to have hosted the event outside Europe, the United States and developed nations of Asia. Cities such as Seoul and Barcelona used the event to overhaul their urban infrastructure completely. Such was the opportunity that organizers for the event in the two cities were looking out for, to create long lasting positive economic effects that would surely pay off the costs of laying out the infrastructure in the long run.

Election Analysis Paper Essay Example | Topics and Well Written Essays - 1250 words

Election Analysis Paper - Essay Example While Republicans had focussed their attention on the ailing economy and the proposed universal healthcare insurance taxation program, Democrats seemingly waiting on the little flaws and capitalized on them (Mathes and Presse 1). Perhaps what sold Obama candidature was the fact that he maintained close connection with the average Americans and proposed policies that most appealed to the majority. The importance of the presidential election was that it was going to determine what policies were going to be in force. Those interviewed by various media houses such as CNN had observed that the most pertinent concern for most Americans was the ailing economy which both candidates made promises to resolve once in office. While the Romney team had underplayed the Obama’s second term presidency on grounds that the next four years would be a repeat of the same policies, Obama had focussed on wooing voters that governor Romney promised to solve the problems without revealing his intended working formula (Mathes and Presse 1). Other issues that had played in the presidential race were foreign policy issues and the perceived manipulation of currency by China. Whether these issues were of primary concern to the common citizen, more than the joblessness and the healthcare program, or not, remain debatable. Even so, it emerged that security issues played a significant role in boosting Romney’s bid. Matters such the bombing of the US embassy in Libya were some of the issues that played significant role in the presidential race. This was because the initial intelligence report had blamed the attack on sporadic attacks rather than on terrorism. Therefore, as America went to the ballot in a hot contest of Obama-Biden versus Romney-Ryan, political commentators had observed that the outcome was largely unpredictable although Obama still had marginal points ahead of Romney prior to the elections. The only thing that was certain was that the difference in the outcomes wo uld not be too big for whomever candidate wins. Working with volunteers, Democrats employed the formula of early voting where varied slogans motivating people were twitted and re-twitted. Although both sides invested heavily in advertising, political observers have attributed the success of the Obama presidency to the door-to-door campaigns (Cohen 1). As election results trickled in, the prediction that political analysts had made that the outcomes would be a picture of a hotly contested poll became apparent. Obama managed to emerge triumphant over Romney to become the second democrat after Bill Clinton to win a second term since Second World War. By managing to clinch a total of 65,258,278 popular votes and 332 electoral votes against Romney’s 60,658,920 popular votes and 206 electoral votes, one may observer that Republicans did not fair so badly in the presidential vote although they lost. Again, analysts have observed that the wives of both Obama and Romney also had some contribution to the outcomes with Michelle Obama being the most popular of the presidential aspirants (Horsey 1). Probably one could ask why the elections turned out as it did and what the contributing factors were. One may observe that voters’ decision was likely to have been influenced by a number of factors. Such were issues most pertinent to the electorate as well as those for which their preferred party stood. It is interesting to

Fashion goes round in circles Research Paper Example | Topics and Well Written Essays - 750 words

Fashion goes round in circles - Research Paper Example The essay "Fashion goes round in circles" concerns the fashion designs. The notion thus results in the repetition of previous fashions but with new improvements. The repetitive nature of fashion arises from the fact that the practice is an art and therefore relies on the moral demands of the society as explained in the essay below. Fashion design demands both originality and uniqueness in the works of the designers. The originality and the uniqueness of designer are limited to the prevailing social and cultural features. Such influence the tastes and preferences of people thus determining their selection of a fashion design to consume. Despite being cultural products, fashion design is a multi-billion dollar company in the contemporary society employing millions of people globally. The designers demand profitability and the longevity of their product line. Fashion designers thus carry out extensive market researches with the view of determining the prevailing social and cultural fact ors that may influence the preference of the consumers to a particular design. Designers thus limit their creativity to the demands of the society, which often make up their target market. The consumption of fashion design products relies on decency and aesthetic appeal. In the selection of clothes for example, most people prefer clothes that do not only cover their nakedness but also flatter their bodies thus complementing their looks and body shapes. The works of the designers thus remains limited to the decency.... Culture and religion are two main social factors that influence both the consumption of fashion design products and their production in equal measure owing to the fact that the two have a close relation. The above among many other operational factors influence the production of fashion design products. The profession restricts productivity since it relies on the prevailing social and cultural features. These validate the claim that fashion design products go round in circles with the designers often recycling their previous works. Additional factors that contribute to the emergence of the trend include both consumption and production of the fashion design products. After determining a design that covers the essential parts of a human body or a design that exhibits a specific quality, the designers use the sale of such products to determine the success of the brand. They therefore center their subsequent designs on a successful previous design. This way, the works do cease to exhibit any originality since the products are all related. Blouses and shirts have retained a particular design over the years with most designers often changing either the shape of the neck or other negligible features of the clothes. Such designers as Mark Spencer and Sir Henry enjoy a global market in the design and production of shirts. However, the two product lines do not exhibit any difference in their products. The differences often arise from the raw materials they use and the company logo (Hollander 121). Shirts have a specific shape and neither company can manipulate this in order to develop a new unique product. Such fundamental factors of fashion design thus limit both designers and

Domestic Violence is a Serious Public Health Issue Essay

Domestic Violence is a Serious Public Health Issue - Essay Example Thus, focusing on the theory of mindful space, this essay will illustrate how domestic violence can be prevented, if not at least avoided, by focusing on its primary victim - women. Domestic violence is a serious public health issue that often leads to fatality for victims or serious emotional, psychological, and mental problems for survivors. However as research illustrates, such occurrence is not the result of a single isolated event, but the product of a continuing pattern of abuse that usually "escalates through time in severity and frequency", such that women usually ignore lesser acts of violence until it becomes destructive and unpreventable (cited in Health, 1998, p.1468). In this respect, domestic violence can be prevented if its would-be victims can detect the lesser forms of aggression and employ effective measures even before domestic violence becomes destructive. Such approach, however, is difficult to achieve given the definition that today's literature attaches to viol ence. As Burlae (2004) points out, most definitions identify violence only after it has begun, making it difficult for victims to stop them. Hence, by understanding violence in terms of intimidation, coercion, and emotional, physical, and sexual abuse, women tend to ignore the lesser and less noticeable forms of aggression, allowing the aggression to escalate and become destructive. Such reactions from women can be attributed to today's patriarchal society where cultural norms, impose on them certain roles that make them vulnerable to these acts of violence. Using Virginia Woolf's phrase "angel in the house" description, Burlae explains that the roles women take within the family setting of being charming, sympathetic, selfless, and mindful of others illustrate "characteristics that are antithetical to the possession of one's own territory", making them vulnerable to acts of aggression (2004, p.87). Awareness, in this respect, requires more than disseminating information on what is domestic violence, but instead, re-orienting the victims', especially women, a perception of what constitutes violence. In this respect, Burlae proposes the "theory of mindful space" to help women identify cues early on and help them respond accordingly. As Burlae suggests, violence should be understood as an invasion of one's bodily, personal and cognitive spaces (2004, pp.94-97), which although not always violent per se can be damaging and destructive if left unchecked. Thus, while a husband being passive aggressive to his wife may not be violent itself, it is a violation of his wife's cognitive space, which could escalate to more violent behavior if allowed to persist repeatedly. Hence, he suggests being attentive to such violations of space and setting limits to determine when it is time to seek help, take action, or disengage from a relationship. In this respect, clinicians and social workers play an integral role in helping would-be victims identify invasions of space and craf t preventive strategies.  Ã‚  

Law assignment Example | Topics and Well Written Essays - 1000 words

Law - Assignment Example Owing to this autonomy conferred upon the provincial authorities, many employment laws have been developed and applied within individual provinces. On the basis of this, the arguments made in this paper relate to the employment law, with specific reference to the common law, Ontario Human Rights Code (HRC), Employment Standards Act (ESA) and Pay Equity Act (PEA). In this paper I argue that the employment law, beginning with the Common Law up to the statutes that currently govern it has not always attempted to strike a balance among the rights of employers, employees and society in general. I have made reference to relevant statutes; their foundations in Common Law, and analyzed their overall impact on the welfare of employees, employers and the general society. Cognizant of the fact that not all parties are equally appreciative of the legal provisions of employment, this essay focuses on what implications the above stated legal provisions, statutes and judicial precedents have had on the parties. There are numerous attempts to strike a balance between the needs of employees, employers and expectations by society. However, these attempts have at times been hindered by compelling disparities between different laws that the courts should rely on to make sound decisions. In this respect, judges have at times had to overrule certain legal provisions in order to uphold more acceptable thresholds of determination. These disparities in legal provisions that govern the same aspect of employment form the basis of my argument that the laws have not always attempted to uphold a balance among the parties. To the extent that they difference in content, these laws can be considered as objects of perpetuating inequality in law, as each law with a flawed perspective hurts a party to a case while benefitting the other unnecessarily. For instance, we

Responsibility not a Sufficient Condition of Liability Essay Example for Free

Responsibility not a Sufficient Condition of Liability Essay Introduction Duff = â€Å"responsibility is a necessary but not a sufficient condition of liability† An actor is responsible when they are sufficiently blameworthy in causing the harm or committing the wrong = we blame those who have control over their actions (committing a crime is a mental process) * MR is the guilty mind. Note that it is not necessarily a moral/culpable judgment, and there can be involuntary MR e.g. drugged paedophile in Kingston. * There are many MR states of mind: the sentencing advisory panel stated that there are 4 levels of culpability = intent, recklessness, knowledge, and negligence [in some crimes only negligence is required * Two species of MR Cognitive (involves intention or foresight by D) and Normative (evaluation of D action taking into account surrounding circumstance and D state of mind) * Proof of Cognitive = subjective test (assume state of mind is ascertainable only direct evidence is a confession) – jury ascertain reasonable person but destroy subjectivity * DPP v Smith = D trying to escape from the police in a car was signalled to stop. He did not do so. A PC jumped onto the cars bonnet. D drove at high speed, swerving from side to side, until the officer was thrown off and killed. = CJA S8 – endorses the idea that intention is to be subjectively ascertained Intention Some crimes are only committed intentionally so must distinguish from recklessness e.g. GBH * Direct intent – It was D’s purpose/aim/objective to bring about the AR. Duff = test of failure – would D intend their actions to be a failure * Oblique intent – The AR was a necessary by-product of D committing his offence, although it was not his purpose. * Intent is a subjective concept and must be judged according to what D wanted to happen or foresaw happening (s.8 Criminal Justice Act 1967 = lays down evidential rule as to how intention is to be proved and makes it clear that intention is a subjective state of mind = court or jury must draw inferences from all relevant evidence): * D will intend something if it  was his purpose to bring it about. Similarly, a jury may use as evidence of intention that D foresaw the result of his act as a virtual certainty and it was a virtual certainty. (Woollin, which affirmed the test in Nedrick) * Nedrick = D poured paraffin through C letter box and set light to it. A child died in the fire. The judge directed the jury as follows: If when the accused performed the act of setting fire to the house, he knew that it was highly probable that the act would result in serious bodily injury to somebody inside the house, even though he did not desire it desire to bring that result about he is guilty or murder. â€Å"The jury convicted of murder and the defendant appealed on the grounds of a mis-direction. Held: There was a clear misdirection. The Court of Appeal reviewed the cases of Maloney and Hancock Shankland and formulated a new direction from the two decisions. Lord Lane CJ: the jury should be directed that they are not entitled to infer the necessary intention, unless they feel sure that death or serious bodily harm was a virtual certainty (barring some unforeseen intervention) as a result of the defendants actions and that the defendant appreciated that such was the case. * Woolin D threw his crying child at the cot but missed and he hit his head and died. This was the exact opposite of what D intended. Judge misdirected jury by saying that intention could be inferred from D’s realisation of a ‘substantial risk’. = Where the charge is murder and in the rare cases where the simple direction is not enough, the jury should be directed that they are not entitled to find the necessary intention, unless they feel sure that death or serious bodily harm was a virtual certainty (barring some unforeseen intervention) as a result of the defendants actions and that the defendant appreciated that such was the case. The decision is one for the jury to be reached upon a consideration of all the evidence. * Lord Bridge disagrees with the leniency of the Woollin definition. He uses the example of a man who boards a plane to Manchester – the plane’s arrival in Manchester is a virtual certainty and so it should be seen as conclusive pr oof of intent to go there. Woollin is more generous. * Exceptional cases : oblique intention – D has a purpose other than causing the prohibited harm but where that result is an inevitable or likely consequence – in rare cases it is permissible / central problem is that  there are 2 possible interpretations of Woollin * Definitional interpretation = extended definition of intention – if a consequence is foreseen as virtually certain the jury may be told that this amounts to intention * Evidential interpretation = still no definition of intention where a consequence is foreseen as virtually certain this is evidence entitling a court or jury to find intention – jury has discretion * Evidential adopted = Matthews and Alleyn = Ds who had tossed a half dead V off a bridge who they knew couldn’t swim appealed. Claimed the judge misdirected because he equated the knowledge of virtual certainty to proof of intent, not just evidence. Rix LJ couldn’t see the difference. * Adv. of evidential = gives jury flexibility = jury given moral elbow room (get out clause) * R v Steane = D British radio announcer who was living in Germany during WWII. With his family under threat he was forced to broadcast on the radio for the Nazis. After the war charged with doing acts likely to help the enemy with the intent to assist the enemy. If this case was decided today under evidential the jury would have moral elbow room to find there was no intent * RE A (conjoined twins)= lawful for doctors to separate conjoined twins even though would leave to certain death of the weaker twin LJ Walker = allowed himself moral elbow room as doctors would not intend to kill the weaker twin because that was not the purpose or intention of the surgery * Is intention a psychological state of mind or a moral conclusion = the doctor would not be morally responsible for the death * Does intention have same meaning for all crimes Woollin is the latest case so is the authority but only talking about murder – therefore use Nedrick for all other crimes – but no other authority so use Woollin * The Law Commission support codifying the Woollin test in statute. Proposed definition of intention * Chandler v DPP = D opposed to nuclear weapons so planned non-violent action to immobilise an aircraft – under evidential interpretation the jury would be able to evaluate the motives of D but this may largely depend on political persuasion of the jury so generates uncertainty and inconsistency and would also blur the distinction between the elements of an offence and exculpatory defences Pedain – Intent and the Terrorist Example * The terrorist example is used to show flaws in the definition of intent.  It assumes that a terrorist wants to gain attention by planting a bomb in a public place, but giving enough warning that he thinks the place can be evacuated in enough time. It is, but a member of the bomb disposal squad is killed when trying to disarm the bomb. He may not have foreseen this death, and if he didn’t he isn’t guilty of murder. Many see this as unacceptable. * German law involved D recognising and reconciling with himself the risk that he is exposing people to and liability follows. * The other example is the terrorist who does want the bomb to explode but gets caught and then the bomb disposal person dies. He doesn’t intend to kill the bomb disposal expert. But Pedain says this shouldn’t matter – it is still murder. Can we use a ‘type of harm/transferred malice’ argument. Kaveny – Inferring Intention from Foresight * Two opposing views: one recognises that foresight is conceptually different from intention but that a jury may infer one from the other, and the other that foresight is form of intention. * Neither is acceptable because no degree of foresight can be defined as intention, nor can it be the basis of any reliable finding of intention – so neither view is acceptable. * Thus if we are going to allow foresight to be a basis for a murder charge, it has to be built in as a separate mens rea element instead of using Woollin. Recklessness Regarded as sufficiently blameworthy Until October 2003 there were 2 distinct species of recklessness * 1 = Cunningham recklessness a subjective meaning of recklessness was approved (Recklessness entails a conscious running of an unjustifiable risk) * Stephenson = tramp started fire in a straw stack on a farm – charged under criminal damage act but evidence made by psychiatrist that D suffered from schizophrenia so no subjective foresight [under subjectivity the definition of recklessness lies down a double test 1)whether D foresaw the possibility of consequences /2)whether it was unreasonable to take the risk ] * The law commission in the draft criminal law bill 1993 and the draft offences against the person bill 1998 has endorsed subjectivity * 2= Caldwell / Lawrence recklessness [in 1981 the direction of the HoL changed  due to their verdicts in 2 cases dramatically according to the first part of the test of foreseeability of consequences it was now objective] * Caldwell = D had done some work for the owner of a hotel and as a result of quarrel, got drunk and set fire to the hotel, D argued it did not occur to him that there might be people there whose lives might be endangered. None of the 10 guests were harmed Held: Recklessness in the context of Criminal Damage does not require subjective appreciation of the risk of causing damage, but is also satisfied by a failure to consider an obvious risk. HoL held a person is reckless if 1) he does an act which leads to an obvious risk 2) when does an act which either a) gave no thought to the possibility of the consequences b) did recognise consequences [pretty much a test of negligence] The risk need only be obvious in the sense that it would have been obvious to the reasonable man, not to the accused if he or she had stopped to think Elliott v C nor to a person of the age of the accused or sharing the accused’s characteristics R (Stephen Malcolm) ; R v Miller These cases were confirmed and followed in R v Coles * Lawrence = D drove his motorcycle on a 30mph road at about 80mph, and killed a pedestrian who was crossing the road./Lord Diplock = the defendant was in fact driving the vehicle in such a manner as to create an obvious and serious risk †¦ and, second, that in driving in that manner the defendant did so without having given any thought to the possibility of there being any such risk or, having recognised that there was some risk involved, had none the less gone on to take it. * Lacuna (gap) in the law of recklessness as above test does not take into account if D stops to think whether there is a risk and then concludes there is no risk and consequently acts * Avon v Shimmen = D thought he had ruled out the risk of causing damage to a window when he aimed a martial-art-style kick in its direction, basing his view on his faith in his own skill. [the risk must be obvious but to whom a reasonable person or D if they think about it] * Elliott V C = A fourteen-year-old girl who had learning difficulties set fire to shed – use objective test and learning difficulty irrelevant The court accepted that she could not appreciate the risk of the damage, but such a risk would have been obvious to the ordinary person and Caldwell was applied * Current  test for recklessness: D believes his conduct will result in a risk of harm, and that risk is not a reasonable one to take but he takes it (from Cunningham and reaffirmed in G and Another) * Cunningham – D pulled a gas meter off a wall in order to gain illegal access to a house. It caused a gas leak and V was poisoned. No recklessness because risk was not foreseen. * The test is subjective: there can be no liability where there is no risk foreseen. * G and Another – two boys set fire to some papers underneath a bin, which then spread and caused  £1m worth of property damage. They didn’t foresee the risk and so they could not be liable – no recklessness. * HoL = Caldwell was disproved not overruled and Cunningham approved, so D was acquitted as didn’t know the risk involved / Lord Bingham = 1) for serious crimes you need to prove culpable state of mind = not thinking about risk is not blameworthy just stupid / 2) Caldwell leads to obvious unfairness- neither moral or just to convict based on what someone else would have apprehended /3) about 80% of academics, judges and practitioners criticised Caldwell / 4) most importantly Caldwell misinterpreted s1 criminal damages act * Unanimous decision by HoL adopts the Cunningham view that recklessness involves foresight of the possibility of an unjustified risk ‘ but 3 further points * Lord Steyn = â€Å"if a D closes his mind to a risk he must realise that there is a risk† = Booth v Cps = D ran across the road without looking (deliberately put risk out of his mind but was aware) * Lord Bingham = exempted self-induced intoxication * Lord Bingham = restricts his judgment to the meaning of recklessness in the criminal damage act / Lord Rodger = Caldwell may be better suited to some offences than to others e.g. reckless driving * Note that in crimes where we are only concerned with D’s behaviour we may think of recklessness as an AR element – reckless driving. It is possible to intend to drive reckless * Negligence Unlike intention and recklessness, negligence is a totally objective standard – the risk is not a perceived/foreseen one. 2 degrees of negligence Simple negligence = failing to confirm Gross negligence = major departure of reasonable person – manslaughter Whether negligence is a form of MR is debateable, because the literal translation is that of the ‘guilty mind’. Cognitive = negligence is a state of mind, it is a failure to think so a blank state of mind but like saying nothing is something (how can you have a degree of emptiness) Normative = when finding judgments of blameworthiness , state of mind is part of the picture / D actions in the circumstances are subjected to a broader moral assessment = legitimate that negligence is part of MR – sentencing advisory panel also regard If D has special knowledge (e.g. is a firearms expert) then a higher standard will likely be expected of him. This is given statutory expression in RTA 1998 s.2A(3). On the other hand, less knowledge will not grant D any dispensation (e.g. learner driver must drive at same level as qualified driver). â€Å"knew or ought to have known† imposes that objective standard where special knowledge is included but limited is not. R v C – paranoid schizophrenic appealed a conviction on the basis that the judge should have directed the jury to take his mental illness into account. Not so. Negligence is an objective test and mental illness is irrelevant. Sometimes we are willing to lower the standard of care, for example for children – R (RSPCA) v C (25 year old child who failed to take her cat to a vet). Few serious crimes where negligence can generate liability. Manslaughter, causing or allowing a child to die, public nuisance. Manslaughter requires gross negligence. but change in the past 30 years for statutory offences Road Traffic Act 1998 s.3 is a crime of negligence. Other offences where negligence is an element include Sexual offences act 2003 s.9. = no exemption if believed there was consent , need to reasonably believe not honestly believe Are there degrees of negligence? From a mens rea perspective, there cannot be. But there has to be – falling just short of a standard and well below it. This is demonstrated by contrasting but similar offences in RTA 1998 S.2A and S.3. This may be to do with risk to property v risk to people? Contrast with Adomako, the jury must be required to find a degree of ‘badness’, for manslaughter is a serious crime. Perhaps the degree is less  relevant in simple road traffic cases. Should negligence be a ground of liability? Many believe negligence has no place in criminal liability.  The criminal law is viewed as a reaction to moral fault. Whether there is any sort of moral fault involved in negligent conduct is much debateable (Hall). Punishments for negligence do not deter (negligence is inadvertent) and, also, punishments for negligent homicide tend to be quite light anyway. (Hall). Some disagree – Brett points out that drivers become more careful when there is police presence on the road. Hart supported a more subjectivist approach, taking into account mental and physical capabilities [characteristics and capacity should be taken into account] The law commissioner similarly endorsed in relation to gross negligence for the purpose of negligence Hybrid offences = some countries have due diligence laws, which replace strict liability with negligence. D committed the AR, but if he took all reasonable steps to prevent it, he may avoid liability [burden shifts to D to prove they were not negligent e.g. if found with drugs proving you thought it was something else]. English courts have been disinclined to use this method (although Sweet v Parsley looked favourably upon it). Hall suggests limiting insurance protection for those civilly negligent, more vigorous controls of licenses e.g. driving, and education etc.