Research proposal posted by Valentina Reyes.

Tort law carries the “no duty to rescue” principle, which establishes an individual’s freedom to choose whether to intervene in situations of peril while imposing no sanction on those who choose not to act. “While there is properly in law a duty not to harm, there is not . . . a negative duty not to allow harm to happen” (U.S. Supreme Court Justice Oliver Wendell Holmes). So long as there is no fiduciary relationship – which is defined as a relationship of trust or legal obligation of a person to another – between the two parties, an individual is not obliged to intervene, even if refraining from doing so may lead to the impending death of the other. This principle was established with the idea that people should not be held responsible for the demise of others unless they were directly involved with the causation of the incidents that led to the other’s peril, or had some established duty of care to the other, and to protect one’s freedom of choice.

In some instances, some courts may find that if a person began to rescue another and then ceased, the rescuer may be found liable if the reasonable person would have continued to rescue the victim. Under the umbrella of negligence, this is called “undertaking to act.” However, some states provide immunity from liability under specific statutes typically referred to as “Good Samaritan laws.” These statutes are put in place to protect those who, in good faith, decide to help in an emergency situation from being sued in civil court for any damage which may result from their act or omission to act. Depending on the situation, courts may wish to protect a rescuer or deem them responsible for negligent acts if the additional damage caused to the plaintiff resulted from an unreasonable act by the rescuer.

While the “no duty to rescue” principle was put in place to protect people’s liberty to choose, it also gives people power to allow others to perish. On the one hand, people are free to choose whether to get involved, but if they choose not to help when they are capable of helping and when the help may save a life, then they have the indirect power over another’s life. The principle also reinforces individualistic behavior that is already very much present in American society and culture which is often noted as being extremely averse to collectivism. Further, if a person intends another to perish by doing nothing, they may be able to get away with being the indirect cause of the other’s demise by choosing to do nothing out of a desire to cause the other harm. In this case, we have the element of mens rea without actus reus (so long as the bystander was not involved in the proximate cause of the victim’s accident or ailment), and the person intending to do harm by doing nothing could be protected under the law. In the case that the defendant was involved in the proximate cause of the victim’s accident, as was the case in Podias v. Mairs, the defendant could be found guilty for doing nothing because at that point, a fiduciary relationship is formed because but for the defendant’s actions, the victim would not have been put in danger.

Catholic social teaching teaches us that we should love everyone and show a sense of community towards our neighbors. We should treat everyone how we would like to be treated and respect and protect all forms of life. Whether we are free to choose, we should do the correct thing and provide help when we can for those who need it because if we are the difference between life and death for another, it does not take much away from us to give another what they can never get back. Gaudium et Spes states “[…] the duty which is imposed upon us, that we build a better world based upon truth and justice. Thus, we are witnesses of the birth of a new humanism, one in which man is defined first of all by this responsibility to his brothers and to    history.”

Works Cited

http://www.siue.edu/~evailat/i-mill.html

http://injury.findlaw.com/accident-injury-law/specific-legal-duties.html

http://caselaw.findlaw.com/nj-superior-court-appellate-division/1187493.html

https://www.stthomas.edu/media/catholicstudies/center/ryan/conferences/2005-vatican/Uelmen.pdf

http://www.vatican.va/archive/hist_councils/ii_vatican_council/documents/vat-ii_const_19651207_gaudium-et-spes_en.html

http://injury.findlaw.com/accident-injury-law/specific-legal-duties.html

http://negligence.uslegal.com/specific-duties/duty-to-rescue/

https://www.shrm.org/legalissues/stateandlocalresources/stateandlocalstatutesandregulations/documents/goodsamaritanlaws.pdf

Posted by Kimberly McNamara.

A former controller of the Hereditary Disease Foundation, a nonprofit group out of New York that encourages and contributes to studies and other research dealing with congenital diseases, has been indicted, this year, for embezzlement of over $1.8 million. The organizations former controller, Karen Alameddine, who was responsible for managing finances from 2005 through January 2014, began “‘to make what in reality were transfers to her personal bank account appear as if they were wire or bank transfers to grant recipients,” according to Manhattan Federal Prosecutors.

Alameddine, who also went by the name Karen Dean, made a fake business called “Abacus Accounting,” “Chez Cheval Ranch,” “Dean & Co,” and “Karen Dean Exports,” to try and cover her tracks. She was not so successful. On November 17 of this year, she was arrested in Boston, and the following day, made an appearance in federal court and is now awaiting a transfer to Manhattan, says The NY Times.

Suspicions were raised when a complaint was made after Alameddine left the nonprofit this past January, stating that an account holder never received their check from the group.

In a statement given by the organization, “this loss was confirmed through internal investigation and a forensic audit conducted by outside legal counsel retained immediately by the foundation. . . . Although the theft was substantial, only a small amount of grant monies committed before 2104 was compromised.”

Alameddine was charged with five counts of tax evasion and one count of wire fraud.

Kim is a business administration major at Montclair State University, Class of 2016.

Posted by Sabrina Gilliam Formey.

Health care fraud may be more extensive than fraud in other industries because deception branches from an assorted group of players; those players being insurance companies, pharmacists, providers, suppliers, health care vendors, health care provider employees, physicians, specialists, and patients.  To compound the problem, some of those players are not only acting independently, but also participating in fraudulent activities within a network, or organized crime rings, and or with computer hackers who are unjustly profiting from committing health care fraud.  As a brief example, insurance billing claims that a facility submitted for a number of Alzheimer’s patients receiving “group therapy”, when they were actually placed in a room to watch the movie “Forrest Gump”, doesn’t scratch the surface on how persistent health care fraud has been; and how it continues to morph into new dimensions, that are discovered months and sometimes years after millions of dollars have been dispersed for fraudulent claims.

Lack of public awareness about health care fraud fosters a criminal subculture of operators that swindle unjust profits for their own personal gain.  Those fraudulent activities, not only create health and safety risks, but also drive up costs for healthcare.  These costs are later transferred to patients resulting in higher costs for care: higher employer sponsored or group premiums, higher deductibles, and higher co-pays.  Additionally, there are “double jeopardy” costs that further become a burden for citizens to bear through state and federal tax increases levied to close deficit gaps for government healthcare programs.

Common Channels for Health Care Fraud

1. Billing for services not rendered.

2. Billing for a non-covered service as a covered service.

3. Misrepresenting dates of service (billing one treatment date as separate dates).

4. Incorrect reporting of diagnoses or procedures (includes unbundling).

5. Overutilization of services.

6. False or unnecessary issuance of prescription drugs.

“According to the Centers for Medicare & Medicaid Services (CMS), national health expenditures in the U.S. reached $2.6 trillion in 2010 – 17.9 percent of GDP.”  With the expansion of coverage of an estimated 22 million people that were previously uninsured prior to the U.S. Affordable Care Act(ACA), health fraud crime will become an undeclared war between government agencies and insurance companies that are trying to stop these crimes and the many players that are many steps ahead due to the gap in systems, lack of controls, and stratagem for auditors/investigators deployed to  monitoring claims activities and continuous oversight that would be required.

Sabrina Gilliam Formey is a graduate student at the Feliciano School of Business, Montclair State University.

Article

10 popular health care provider fraud schemes ‘Do no harm’ isn’t their motto By Charles Piper, CFE, CRT

January/February 2013

http://www.acfe.com/article.aspx?id=4294976280

Additional Readings

• Health care: A ‘goldmine’ for fraudsters

January 13, 2010: 3:07 PM ET   By Parija Kavilanz, senior writer

http://money.cnn.com/2010/01/13/news/economy/health_care_fraud/

• Blockchain: Putting the ‘Block’ On Healthcare Fraud, Waste, And Abuse

July 19, 2017, 08:16:38 AM EDT By Michael Scott Bitcoin Magazine

http://www.nasdaq.com/article/blockchain-putting-the-block-on-healthcare-fraud-waste-and-abuse-cm817907

Additional Readings

• Health care: A ‘goldmine’ for fraudsters

January 13, 2010: 3:07 PM ET   By Parija Kavilanz, senior writer

http://money.cnn.com/2010/01/13/news/economy/health_care_fraud/

• Blockchain: Putting the ‘Block’ On Healthcare Fraud, Waste, And Abuse

July 19, 2017, 08:16:38 AM EDT By Michael Scott Bitcoin Magazine

http://www.nasdaq.com/article/blockchain-putting-the-block-on-healthcare-fraud-waste-and-abuse-cm817907

Posted by Katie Kim.

On Thursday, Martin Shkreli, a 32 year-old pharmaceutical executive, was arrested by the federal authorities on securities and wire-fraud charges stemming from an alleged Ponzi scheme he ran as a hedge-fund manager. What the young executive was doing was taking out loans from investors to start a new pharmaceutical company and using that money to pay off his debt from his hedge-fund. Martin Shkreli committed “fraud in nearly every aspect of hedge-fund investments and in connection with his stewardship of a public company,” said the director of enforcement at the Securities and Exchange Commission, Andrew J. Ceresney.

Shkreli was already notorious for price-gouging during his time at Turning Pharmaceuticals. His idea was to acquire decades old drugs and raise the price of it to $750 from $13.50 per pill. The current charges are not related to Shkreli’s work as chief executive of Turing Pharmaceuticals.

The federal authorities say that Shkreli was running three schemes that had connections to one another, he defrauded investors and used stock and cash from an unrelated pharmaceutical company to cover up the money he lost. The Brooklyn US attorney filed a seven-count criminal indictment and the Securities and Exchange Commission filed a related civil complaint on alleged securities fraud against Shkreli. Federal officials painted Mr. Shkreli’s business dealings as “a securities fraud trifecta of lies, deceit and greed.”

Shkreli was released on a $5 million bail, secured by a bank account and his father and brother. The authorities also arrested Evan L. Greebel who served as an outside counsel to Retrophin, the company Shkreli previously worked for. Shkreli treated Retrophin like his “personal piggy bank” where he used $11 million to pay back shareholders of MSMB funds.

Katie is an accounting/finance major at the Stillman School of Business, Seton Hall University, Class of 2018.

Posted by Deana Curis. 

Mattress Firm has been known as the largest mattress chain in America for several generations. However, it seems that this time is coming to an end. Traditional means of purchasing mattresses are slowly diminishing as online shopping has become more and more popular. Consequently, Mattress Firm has run into the need to file for Chapter 11 bankruptcy. Mattress Firm claims that they will still have timely deliveries and continue to pay suppliers in full, as Chapter 11 bankruptcy allows for companies to keep businesses active while they pay back creditors. The filing of Chapter 11 bankruptcy will ultimately allow Mattress Firm to try and fix the downfalls in their company that had previously prevented them from success.

Again, the availability of online shopping has caused several companies to file for bankruptcy. Brookstone, Nine West, and now even Sears have needed to file for bankruptcy due to “online culture”. In terms of the mattress industry, online platforms, such as Amazon, have put Mattress Firm and other mattress companies at major risk. However, Mattress Firm faces many more issues that prevent them from prosperity. The existence of multiple locations in close proximity to one another is a large matter in question for the company. Luckily, Chapter 11 bankruptcy is frequently used to “reorganize” a corporation, and this is exactly what Mattress Firm plans to accomplish by filing it as well. For example, the company plans to reorganize by closing down seven hundred locations that are in close proximity to others by the end of this year alone. The company also claims that they will use the money that is saved by closing locations in order to overall improve the brand as a whole.

Universally, it is evident that more and more physical stores will be obligated to shut down due to online trends in today’s society. The mattress industry began to plummet with the closing of Sleepy’s, and is now continuing with the filing of bankruptcy from Mattress Firm. Yet, it is not solely the mattress industry that is being damaged by online shopping, but retail and other corporations as well. It is interesting to think about what this may propose for the future of shopping as a whole, and the amount of companies that may also need to file for bankruptcy as a result.

Deana is marketing major, pre-dental track at the Stillman School of Business, Seton Hall University, Class of 2021.

Works Cited
“’A Wake-up Call for Traditional Mattress Chains’: Mattress Firm Files for Bankruptcy.” The Washington Post, WP Company, 5 Oct. 2018, www.washingtonpost.com/business/2018/10/05/wake-up-call-traditional-mattress-chains-mattress-firm-files-bankruptcy/?noredirect=on&utm_term=.c16972a2522b.

Posted by Aliasger Mithaiwala.

Qualcomm, a telecommunications company that designs and sells wireless telecommunications products and services, is suing Apple Inc. for patent infringement. Apple was originally the initiator in this entire legal conflict because they were the first to file a lawsuit against Qualcomm. Specifically, they filed an “antitrust suit against [them], arguing that the chipmaker’s licensing practices are unfair, and that it abused its position as the biggest supplier of chips in phones” by charging Apple more in payments than any other company (King). This suit Apple initiated claims that Qualcomm has been “charging royalties for technologies they have nothing to do with” and that the telecommunications company has been “withholding nearly $1 billion in payments from Apple as retaliation for responding truthfully to law enforcement agencies investigating them” (Balakrishnan). After this first legal bout, Apple ended its licensing program with Qualcomm, which has cost the telecommunications company billions of dollars in lost revenue. As a result of this suit by Apple, Qualcomm shares decreased by “19 percent … [while] Apple shares are up 36 percent this year” (King).

Qualcomm then fired back with a lawsuit of its own, which could potentially prove fatal to Apple, if the court finds it reasonable. Qualcomm disagrees with Apple’s claims stated above and cites that, “Apple employs technologies invented by Qualcomm without paying for them,” and as a result, they have filed lawsuits in China, which they intend to ban Apple from selling and manufacturing iPhones in that country (King). If the court finds that Apple is to blame and finds the ban a reasonable punishment, then Apple will lose a large sum of money because not only will their costs of making the products increase drastically, but also they will be unable to market and sell the product in China, which possesses the largest population in the world. In addition, “two-thirds of Apple’s revenue” is derived from China and because this suit became public, Apple has already seen some of the effects (King). Its shares “gave up some gains from earlier on Friday,” so if this lawsuit continues in favor of Qualcomm, Apple may see a continued decrease in their stocks (King).

The lawsuit against Apple is of patent infringement; however, there are multiple parts as to this particular patent infringement case. Qualcomm’s lawsuit is based on “three non-standard essential patents,” which covers “power management and a touch-screen technology called Force Touch that Apple uses in [its] current iPhones” (King). Apple uses the technology of Qualcomm to better its products and increase their profits; however, as per Qualcomm, Apple does not pay them for the use of their technology. Obviously, there are many different viewpoints of this story: one from Apple and one from Qualcomm. The courts will expose the truth and the financial ramifications will certainly be grave at the expense of one company’s finances.

Aliasger is a finance major at the Stillman School of Business, Seton Hall University, Class of 2020.

Works Cited

https://www.bloomberg.com/news/articles/2017-10-13/qualcomm-seeks-china-iphone-ban-escalating-apple-legal-fight

https://www.cnbc.com/2017/01/20/apple-sues-qualcomm-for-1-billion.html

Research proposal posted by Valentina Reyes.

Tort law carries the “no duty to rescue” principle, which establishes an individual’s freedom to choose whether to intervene in situations of peril while imposing no sanction on those who choose not to act. “While there is properly in law a duty not to harm, there is not . . . a negative duty not to allow harm to happen” (U.S. Supreme Court Justice Oliver Wendell Holmes). So long as there is no fiduciary relationship – which is defined as a relationship of trust or legal obligation of a person to another – between the two parties, an individual is not obliged to intervene, even if refraining from doing so may lead to the impending death of the other. This principle was established with the idea that people should not be held responsible for the demise of others unless they were directly involved with the causation of the incidents that led to the other’s peril, or had some established duty of care to the other, and to protect one’s freedom of choice.

In some instances, some courts may find that if a person began to rescue another and then ceased, the rescuer may be found liable if the reasonable person would have continued to rescue the victim. Under the umbrella of negligence, this is called “undertaking to act.” However, some states provide immunity from liability under specific statutes typically referred to as “Good Samaritan laws.” These statutes are put in place to protect those who, in good faith, decide to help in an emergency situation from being sued in civil court for any damage which may result from their act or omission to act. Depending on the situation, courts may wish to protect a rescuer or deem them responsible for negligent acts if the additional damage caused to the plaintiff resulted from an unreasonable act by the rescuer.

While the “no duty to rescue” principle was put in place to protect people’s liberty to choose, it also gives people power to allow others to perish. On the one hand, people are free to choose whether to get involved, but if they choose not to help when they are capable of helping and when the help may save a life, then they have the indirect power over another’s life. The principle also reinforces individualistic behavior that is already very much present in American society and culture which is often noted as being extremely averse to collectivism. Further, if a person intends another to perish by doing nothing, they may be able to get away with being the indirect cause of the other’s demise by choosing to do nothing out of a desire to cause the other harm. In this case, we have the element of mens rea without actus reus (so long as the bystander was not involved in the proximate cause of the victim’s accident or ailment), and the person intending to do harm by doing nothing could be protected under the law. In the case that the defendant was involved in the proximate cause of the victim’s accident, as was the case in Podias v. Mairs, the defendant could be found guilty for doing nothing because at that point, a fiduciary relationship is formed because but for the defendant’s actions, the victim would not have been put in danger.

Catholic social teaching teaches us that we should love everyone and show a sense of community towards our neighbors. We should treat everyone how we would like to be treated and respect and protect all forms of life. Whether we are free to choose, we should do the correct thing and provide help when we can for those who need it because if we are the difference between life and death for another, it does not take much away from us to give another what they can never get back. Gaudium et Spes states “[…] the duty which is imposed upon us, that we build a better world based upon truth and justice. Thus, we are witnesses of the birth of a new humanism, one in which man is defined first of all by this responsibility to his brothers and to    history.”

Works Cited

http://www.siue.edu/~evailat/i-mill.html

http://injury.findlaw.com/accident-injury-law/specific-legal-duties.html

http://caselaw.findlaw.com/nj-superior-court-appellate-division/1187493.html

https://www.stthomas.edu/media/catholicstudies/center/ryan/conferences/2005-vatican/Uelmen.pdf

http://www.vatican.va/archive/hist_councils/ii_vatican_council/documents/vat-ii_const_19651207_gaudium-et-spes_en.html

http://injury.findlaw.com/accident-injury-law/specific-legal-duties.html

http://negligence.uslegal.com/specific-duties/duty-to-rescue/

https://www.shrm.org/legalissues/stateandlocalresources/stateandlocalstatutesandregulations/documents/goodsamaritanlaws.pdf

Research proposal posted by Brian Kane.

In the digital age, the rights and laws regarding privacy are being contested now more than ever. Today personal privacy, both digital and physical, is being discussed. One of the earliest examples of privacy laws in the United States is the 4^th amendment. Under this amendment gives “the right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures” (Fourth Amendment, U.S. Constitution). This and other laws, including the Federal Wiretap Law of 1968, are designed to protect the individual against unlawful searches of personal property by an unfair government. The individual right to privacy is held sacred in this country.

However, the laws of privacy protection are not absolute. Communications and interactions in general areas, such as online chatrooms, and digital communication used for work. Surveillance monitoring by employers has been contested by employees in courts in multiple cases. In City of Ontario, California v. Quon, for example, a search was justified because there were “reasonable grounds” and done “for a non-investigatory work-related purpose” (Ontario v. Quon).

Some argue that the privacy laws are for the best interests of individuals. Individuals and consumers are protected when the monitoring parties have clearly defined limits and barriers. When the government requires search warrants and the corporations are required to obtain consent, the best interests of those being monitored are kept in mind. The constant surveillance by powerful entities removes the right for individuals to act freely and live their own lifestyle. Gratuitous monitoring dehumanizes the employee and implies guilt without any evidence.

Privacy law is not completely virtuous, however. Like all laws, some may seek to exploit privacy law and use it to shield unproductive, immoral, and unethical behavior. When employees use corporate email accounts for personal business, they often claim a right to privacy when investigation begins. Many act recklessly online in this digital age, assuming that the right to privacy is absolute and unbreakable. There are instances where there is legitimate reasons to investigate an individual. When there is probable cause, public good supersedes individual privacy.

The issue of privacy and surveillance laws raises many ethical questions. The rights of individuals and the definition of individualism is put into question when anyone is monitored by a third party. There is concern for the maintenance of human dignity, as some see these searches dehumanizing and distressing on private lives. Pope Leo XIII spoke out against increased surveillance, saying that it intruded and lead to control over individuals. In Catholicism, the holy sacrament of confession revolves around the private recounting of sins and transgressions. When discussing privacy, the matter common good is raised. Aquinas believes that law is created for the common good, “made by him who has the care of the community and promulgated” (2 Bix).

Privacy and Surveillance Law is a widely contested issue in the catholic faith and general ethics. It has its advantages and disadvantages, as any other issue in law, but it will continue to be contested as new innovations shape the information age.

Works Cited

Bix, Brian H. “Secrecy and the Nature of Law.” October 2013. University of Pennsylvania School, Center for Ethics and the Rule of Law. Web. 3/3/2016. Avaliable: https://www.law.upenn.edu/live/files/2418-bixsecrecy-and-the-nature-of-law-full

City of Ontario v. Quon. 560 U.S. 746. Accessed 3/3/2016.

The U.S. Attorney’s Office in Washington D.C. is the first federal office to set up a unit to identify anyone wrongfully convicted of a crime.  The Conviction Integrity Unit will review cases where defendants offer new evidence that was not available at the original trial, such as DNA evidence, to prove their innocence.  Ronald Machen, Jr., the U.S. Attorney of the Washington office said in a statement, “As prosecutors, our goal is not to win convictions, but to do justice.”  Machen further said, “This new unit will work to uncover historical injustices and to make sure that we are doing everything in our power to prevent such tragedies in the future.”

The Conviction Integrity Unit follows similar ones established in state offices.  The modus for the creation of a separate unit to review these cases arises from five convictions that were vacated by the court, including that of Donald Gates, who was convicted in 1982 of rape and murder based on hair evidence.  DNA testing made available in 2009 proved that he was innocent.

The office is working with defense lawyers and the Mid-Atlantic Innocence Project, a non-profit organization which fights wrongful convictions.  Over the last four-years, more than 2,000 files involving hair or fiber evidence have been reviewed by the FBI.

Posted by Serkan Saka.

Have you ever thought how important it is for universities to receive government research support? As we know that reputation is also very important for all the universities. Columbia University one of the best universities in the world and a top university for medical research. Recently, however, Columbia requested research funds from National Institutes of Health (NIH) for medical research but was caught in related fraudulent activity.

According to Danielle Douglas-Gabriel’s article in The Washington Post, Columbia’s research costs were lower than what they actually received from NIH. One of the reasons is that Columbia University conducted their research off campus, but misinformed NIH that the research would be conducted on campus, which would make the research more expensive. After government investigation, Columbia University will pay $9.5 million to NIH to cover false charges (Douglas- Gabriel, 2016).

The school officially released a statement by Caroline Adelman, a spokeswoman says, “The government disagreed with the university’s approach and took the position that a lower indirect cost rate was appropriate.”(Douglas-Gabriel, 2016). On the other side the NIH’s statement says “ Money gained by such behavior deprives other research programs of funds that could yield life-altering new treatments”(Douglas-Gabriel, 2016). It is very important to inform correctly in any case. It is not important if you are a big institution or small business, as either could be involved in white-collar crime.

Serkan is a MS accounting student in Feliciano School of Business, Montclair State University, Class of 2018.

Source:
Douglas-Gabriel, Danielle. (2016, July 14). [Columbia University to pay $9.5 million to Settle Fraud Charges]. The Washington Post. Retrieved from https://www.washingtonpost.com/news/grade-point/wp/2016/07/14/columbia- university-to-pay-9-5-million-to-settle-fraud-charges/?utm_term=.f974cc316f05

The U.S. Attorney’s Office in Washington D.C. is the first federal office to set up a unit to identify anyone wrongfully convicted of a crime.  The Conviction Integrity Unit will review cases where defendants offer new evidence that was not available at the original trial, such as DNA evidence, to prove their innocence.  Ronald Machen, Jr., the U.S. Attorney of the Washington office said in a statement, “As prosecutors, our goal is not to win convictions, but to do justice.”  Machen further said, “This new unit will work to uncover historical injustices and to make sure that we are doing everything in our power to prevent such tragedies in the future.”

The Conviction Integrity Unit follows similar ones established in state offices.  The modus for the creation of a separate unit to review these cases arises from five convictions that were vacated by the court, including that of Donald Gates, who was convicted in 1982 of rape and murder based on hair evidence.  DNA testing made available in 2009 proved that he was innocent.

The office is working with defense lawyers and the Mid-Atlantic Innocence Project, a non-profit organization which fights wrongful convictions.  Over the last four-years, more than 2,000 files involving hair or fiber evidence have been reviewed by the FBI.

Posted by Alhanouf Almubarak.

This case discusses Tesco the Britain’s biggest retailer accounting scandal. In October 2014, the Serious Fraud Office (SFO) began a criminal investigation into accounting practices at Tesco. Chris Bush, (Tesco’s former managing director), Carl Rogberg (former finance chief), and John Scouler (former food commercial head) were charged with fraud over an accounting scandal after the company announced that it had overstated its first-half profit by approximately $420 million. At that time the company suspended many executives for accounting irregularities.

Some of the reasons why Tesco overstated the expected profits of the group at that time was mainly because it agreed on commercial deals with suppliers too early. The investigations against Rogberg, Scouler and Bush revealed that they purposely falsified Tesco’s digital accounting records and its draft interim accounts by the “inputting of and/or reliance upon commercial income figures which gave a false account of the financial position of Tesco.” (Butler,2017). The offenders’ crime by abuse their position and fraud accounting can lead to prison sentences of up to 10 and seven years respectively.

Posted by Sydney J. Kpundeh.

The famous over the counter drug Tylenol was at the center of a case that was brought before a Pennsylvania federal district court in early November. The case involved a lady who had taken Extra Strength Tylenol for many years to treat various conditions. In Mid-August of 2010, she underwent lumbar laminectomy surgery and afterwards she was instructed by her doctor to take Regular Strength Tylenol in conjunction with Lorcet, a prescription drug containing acetaminophen, but not to exceed 4 grams of acetaminophen in a 24-hour period. For approximately two weeks, she used the Regular Strength Tylenol, as instructed, until the bottle ran out, after which she began using Extra Strength Tylenol. At some point, she stopped taking the Lorcet due to its side effects. On August 29, she unfortunately was diagnosed with acute liver failure and died two days later.

After her passing, her sister filed a products liability lawsuit, “including claims for defective design and negligent failure to warn against McNeil, which manufactures the drug, and Johnson & Johnson, McNeil’s parent company.” Her sister insisted that the defendants knew that Tylenol could cause liver damage when taken at or just above the recommended dose. Also, she claimed defendants were liable for the her sister’s death because they had failed to warn her of the “risks of injury and/or death.” The defendants moved for summary judgment on the ground that the sister had not offered sufficient evidence to support her failure to warn claim.

Under the Alabama Extended Manufacturer’s Liability Doctrine, there are two factors that must be shown to find the scope of a manufacturer’s legal duty. The first is that there is some potential danger and the second is that there is a possibility of a different design to avert that danger. In this case, sufficient evidence was presented to show that the manufacturers knew or should have known that Extra Strength Tylenol could cause liver damage. The facts also showed that the manufacturers were working to find a substitute. Finally, the evidence also showed that the plaintiff’s sister died of acetaminophen-induced liver failure after taking Extra Strength Tylenol as directed.

Sydney is a political science major with a minor in legal studies at Seton Hall University, Class of 2016.