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What is a sole proprietorship?

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us government

The following cases present situations in which the death penalty is called into question. Case $1$ Daryl Atkins and an accomplice abducted Eric Nesbitt, robbed him, and drove him to an ATM, where security cameras recorded them forcing him to withdraw more cash. They then took Nesbitt to an isolated location and shot him eight times. Atkins had a history of felony convictions. Both he and his accomplice were convicted of the killing in a Virginia state court. During the penalty phase of the trial, Atkins's lawyer presented evidence from a psychologist showing that Atkins had a mild intellectual disability. The jury imposed the death penalty and the Virginia Supreme Court upheld the sentence. The case was then appealed to the U.S. Supreme Court. At issue was whether it is a violation of the Eighth Amendment's cruel and unusual punishment clause to impose the death penalty on a person with a mild intellectual disability. Case $2$ In September $1993$ , Christopher Simmons broke into the suburban St. Louis, Missouri, home of Shirley Crook with the intention to rob and possibly kill her. Simmons and a friend bound the victim's hands and feet with duct tape and drove her to a nearby state park. At the park, Simmons pushed Crook off a bridge and into the Meramec River, where she drowned. Simmons was $17$ years old at the time of the murder. Before the crime, he had told several friends about his plan to burglarize a home and kill the occupants, noting that they could do it and "get away with it"-or not be charged with and punished for it-because they were juveniles.

Simmons and his friend were arrested the following day, and Simmons confessed on videotape at the police station. He was found guilty, and his initial appeal to the Missouri Supreme Court resulted in his conviction being affirmed. Several years later, the state supreme court reconsidered the case, concluding that a national consensus opposed execution of juvenile offenders. As a result, the state supreme court reversed Simmons' sentence of death. The state then appealed the case to the U.S. Supreme Court.

What happened in each of these cases to call the death penalty into question? Why were Daryl Atkins and Christopher Simmons given the death penalty?

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accounting

The controller of MingWare Ceramics Inc. wishes to prepare a cost of goods sold budget for September. The controller assembled the following information for constructing the cost of goods sold budget:

Direct materials:	Enamel	Paint	Porcelain	Total
Total direct materials purchases budgeted for September	$36,780	$6,130	$145,500	$188,410
Estimated inventory, September 1, 2014	1,240	950	4,250	6,440
Desired inventory, September 30, 2014	1,890	1,070	5,870	8,830

Direct labor cost:	Kiln Department	Decorating Department	Total
Total direct labor cost budgeted for June	$47,900	$145,700	$193,600

Finished goods inventories:	Dish	Bowl	Figurine	Total
Estimated inventory, September 1, 2014	$5,780	$3,080	$2,640	$11,500
Desired inventory, September 30, 2014	3,710	2,670	3,290	9,670

Work in process inventories:
Estimated inventory, September 1, 2014	$3,400
Desired inventory, September 30, 2014	1,990

Budgeted factory overhead costs for September:
Indirect factory wages	$ 81,900
Depreciation of plant and equipment	14,300
Power and light	5,200
Indirect materials	4,100
Total	$ 105,500

Use the preceding information to prepare a cost of goods sold budget for September 2014.

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business

Positive reputation can be valued as an intangible corporate:

A) Liability

B) Expense

C) Asset

D) Charity

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