Solution Manual For Auditing and Assurance Services 9th Edition By Timothy J. Louwers, Penolope L. Bagley |All 12 Chapters Covered| Complete A+ Guide

INSTUCTOR MANUAL FOR ss ss



Law for Business 15e Barnes
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Chapter 1-47 ss




CHAPTER 1: LAW AND LEGAL REASONING ss ss ss ss ss




LECTURE OUTLINE ss




1. Discuss the Twisdale case that opens this chapter. It provides an interesting vehicle
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for discussing the functions of law and legal interpretation.
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a. Have your students identify the various functions of the law and then discuss which
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specific functions are furthered by this antiretaliation aspects of the Civil Rights
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statute.
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b. In the context of legal interpretation, the court found that Twisdale did seem to be
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protected based on the literal language of the statute. However, it looked beyond the
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plain meaning to reject his claim. Specifically, the court believed that interpreting
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the law in a manner that would protect him from retaliation would undermine the
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purpose of the statute. It is conceivable that the court is motivated by public policy
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concerns as well.
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c. What do your students think of courts who do look at intent and public policy? Use
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this as a lead-in for a discussion of legal jurisprudence.
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2. Question students about their definitions of ―law.‖ Make certain they understand the
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importance of law in all aspects of our lives.
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3. Discuss the various functions that law serves in society. You might do this by having
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the students identify some of them.
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a. Discuss the conflicts that arise between and among the various functions of law. For
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example, there often are conflicts between the goals of individual freedom and
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achieving social justice. Note the problems that arise when there is no clear
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consensus on what is just.
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b. Ask the students if they think that law ever is ―overused.‖ They are likely to cite
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numerous examples. For instance, this might be a time to talk about the product
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liability cases that are regularly in the headlines. Perhaps the case involving the
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woman who burned herself with coffee from McDonald’s would be appropriate
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here. ss




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consent of McGraw Hill LLC. ss ss ss ss ss

, c. Have the students discuss what it means to have the law maintain order. You might
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ask students if maintaining order means maintaining the status quo. This can lead
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to a discussion of legal realism and views that law is used by those in power to
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retain their power.
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4. There is a tendency for people to think of law as imposing duties without considering
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how it establishes and preserves rights. Talk about how our system tries to match rights
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with corresponding duties.
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a. Explain how duties, rights, and privileges make up substantive law.
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b. Explain that procedural law provides the framework within which substantive laws
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are created and enforced. Point out that Chapters 2 and 4 offer a more detailed
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discussion of procedural law.
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5. Ask the students to think of an example of a duty imposed by substantive law that might
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violate some moral or ethical belief. This might be a good time to talk about the various
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schools of legal jurisprudence. Have them speculate how a legal positivist would differ
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from a legal sociologist or natural law theorist in handling such situations.
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6. Contrast criminal law with civil law.
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a. Point out that society considers it much worse to be convicted of a crime than to be
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held civilly liable. Explain how, as a result, there are more exacting procedural
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safeguards to protect a defendant in a criminal trial than in a civil trial.
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b. Note the difference between compensatory damages and punitive damages. Discuss
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the current uproar over punitive damages and the Supreme Court’s attempt to rein
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them in. See State Farm Mutual Automobile Insurance v. Campbell, 123 S.Ct. 1513
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(U.S. Sup. Ct. 2003) (establishing guideposts for calculating punitive damages).
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Punitive damages are discussed further in Chapter 6.
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c. Point out that often one can be subject to sanctions under both criminal and civil
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laws without violating the proscription against ―double jeopardy.‖ Find out if the
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students think that punitive damages in a civil trial, coupled with fines in a
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criminal trial, constitute a type of double jeopardy.
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Marinello v. United States
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Marinello was charged with the crime of corruptly impeding the due administration of the
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Tax Code after he engaged in several activities that underreported his taxable income.
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However, the
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U.S. Supreme Court overturned his criminal conviction because Marinello was unaware that he
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was under IRS investigation at the time of his activities. Citing the need to construe criminal
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,statutes narrowly, the Court ruled that the particular statute—the Omnibus Clause—did not
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cover all activities that underreported income. The Court believed that the statute covered a
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narrower range of activities aimed directly at thwarting the activities of investigations when
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the taxpayer knew or should have known an investigation was underway.
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Points for Discussion: This case is placed in the text as an example of the general rules
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underlying criminal law. Specifically, a person generally cannot be convicted of a crime
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unless he or she violates a statute. However, such statutes must be objectively clear to a
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reasonable person. This Government’s interpretation of this statute was believed to grant the
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Government too much discretion in determining what constituted a crime.
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7. The brief introduction to our legal system should be a review for most students.
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a. The constitutional law material is more heavily discussed in Chapter 4. An argument
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can be made for it to be presented immediately following this chapter. However, we
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believe students should first review Chapter 2’s discussion of the dispute resolution
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system. ss




b. Talk about the role of the courts in determining the constitutionality of legislation.
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Do they believe this gives the courts too much power?
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c. Explain the relationship between state laws and federal laws. Make certain the
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students understand that state laws may not violate the federal constitution and must
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be consistent with federal statutes.
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Henry Schein v. Archer & White Sales
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The Federal Arbitration Act provides that parties may, through their power to contract, agree
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that their disputes will be arbitrated. In addition, the Act allows those same parties to agree
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that an arbitrator, rather than a court, will determine whether that arbitration clause applies to
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any particular dispute they may have. However, several federal appellate courts carved out a
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―wholly groundless‖ exception to the latter rule by which they allowed courts to conclude
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that arbitration was not appropriate when the court believed the claim of arbitrability was
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groundless. In this case, the U.S. Supreme Court, citing both the statute and Supreme Court
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precedent, ruled that the
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―wholly groundless‖ exception was impermissible because it contradicted the statute.
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Points for Discussion: This case is an example of the limits on the judiciary’s discretion
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under the common law. It illustrates that in the hierarchy of laws, legislative law is superior
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to judge- made law. It also illustrates the role of precedent in interpreting statutes.
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8. The material on statutory interpretation can be extremely important in laying the
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foundation for how lawyers think. More importantly, it teaches students valuable critical
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thinking skills. Take the students through the process for interpreting statutes. You may
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, discuss statutory interpretation and legal jurisprudence together. Note how positivists
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often have problems
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consent of McGraw Hill LLC.
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