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Issue in Accounting Theory

Question: What is the Issue in Accounting Theory ? Answer : Presentation This paper means to give a basic investigation of the a...

Thursday, October 31, 2019

The use of time travel, style, and setting in SlaughterhouseFive help Essay

The use of time travel, style, and setting in SlaughterhouseFive help characterize its main character Billy Pilgrim - Essay Example Vonnegut uses time travel throughout the novel and this allowed him to relate seemingly unrelated events. In Slaughterhouse Five: Reforming the Novel and the World Jerome Klinkowitz says the time traveling narrative style of Slaughterhouse Five revolutionized the novel and had a profound impact on literary style around the world (76). But first, in order to fully explore how and perhaps why Vonnegut used time travel to tell the story of Billy Pilgrim, it is important to first understand a bit about Vonnegut himself. Kurt Vonnegut Jr. was born 11/11/1922 into a prominent midwestern family. The family saw significant financial hardships during the Depression that led Vonnegut's father to discourage him from a career "in the arts". He majored in chemistry and biochemistry at Cornell University but lost his draft deferment in 1943 at the height of WW II so he enlisted in army. His mother committed suicide on Mother's Day in 1944 right before the young Vonnegut was shipped to Europe (Klinkowitz iix). On 12/19/1944 he was captured and put to work in a factory in Dresden where he lived with fellow prisoners of war in an underground meat locker. It was this unlikely shelter that proved to be salvation for Vonnegut during the controversial firebombing of Dresden on February 13th 1945. German casualties were estimated at 135,000 to 250,000 and Vonnegut and his fellow prisoners inherited the grisly job of helping the German army clean up the dead (Klinkowitz 93).After the war he resumed his education at t he University of Chicago, where he studied anthropology, Vonnegut spent the next twenty-five years writing with varying degrees of success but the desire to write a novel about the nightmares of Dresden never left him. He struggled to tell this horrific story and even remarks in the book that "there is nothing intelligent to say about a massacre" (Allen 77). In 1969, during the height of the Vietnam War, Slaughterhouse Five was published and embraced by the war weary American public. Vonnegut's tale of life, death, war and the tragic human experience became a best seller and is considered a modern literary classic. Kurt Vonnegut's black comedic style makes Slaughterhouse Five a sardonic epic about the human experience. The unique use of time travel allows for a depth of character development in Billy Pilgrim that a chronological tale simply would not accommodate. Vonnegut also uses time to incorporate himself into the story using the first and last chapters of the book as his monologue. This allowed him to personally comment on issues ranging from alcohol, getting old, life, death, war and even Bobby Kennedy. It seems he used Slaughterhouse Five as a way to explore his own humanity and in various ways he lets his audience know that he and Pilgrim are one in the same. For instance, he talks about the character Lazzaro as someone he knew in Dresden. The knapsack, the plaster Eiffel Tower, the wagon full of clocks, the birds, all snips of images to come later in the book. In the first chapter of Slaughterhouse Five Vonnegut discusses the difficulty he had writing the book and eludes to the demons he has faced since his Dresden experience. He talks about getting too drunk and calling old friends late at night and it seems neither his friends nor his wife really understands. The reader gets the feeling right at the outset that Vonnegut, like Pilgrim feels out of place in the world, like a "foreigner" or

Tuesday, October 29, 2019

Amoco Cadiz Essay Example | Topics and Well Written Essays - 250 words

Amoco Cadiz - Essay Example It persisted in the form of asphalt crust and continued rescinding marine life. The spill affected vacationer’s shores at Plougasnou and rock beaches of Perros-Guirec and Tregastel. The rough sea contributed to the rapid emulsification of water and oil, which further convoluted the cleanup scuffles making the sea wary forever. Devastatingly, fishermen continued fishing despite the sheer fact that fish had developed skin tumors and ulcerations (Patrick, 1982). Despite destroying marine ecosystem, the tragedy transpired through the food chain into human beings and affected several generations. Two weeks after Amoco Cadiz grounded, its effects were felt far-flung and evident. Simmering with indignation, inhabitants of injured communities initiated a frantic battle against the mischance (Patrick,1982). Despite the French media’s attempt to verbose the apocalyptic images of the enormous oil slick, the entire nation was traumatized with the tragedy. Astilleros, the manufacturer, was indicted under the tort of negligence where the affected local communities and the government received 190 million euros after 14 years of multifaceted proceedings. The significant effects of the tragedy gave the French government an inordinate opportunity to review its Polmar Plan (oil response strategy), to create Cedre, and acquired Polmar stocks. This was in an effort to curb future marine accidents and augment environmental fortification and

Sunday, October 27, 2019

Soundtracks In The Movie Industry Film Studies Essay

Soundtracks In The Movie Industry Film Studies Essay What are the major conventions and functions of the classical soundtrack, and how have these been challenged by filmmakers and composers working outside of this tradition? Soundtrack in the movie industry terminology is a contraction of the term sound track. This is an audio recording which is created or used in the film production industry or in post production. The dialogue, the music and the sound effects in a film have their own separate tracks i.e. the soundtrack, dialogue track and the music track. This mixed together are called the composite track. It is what is heard in the film. When a film is dubbed into another language, a dubbing track is created. This is also known as an ME (music and effects) track. It contains all the sound elements without dialogue. It is later supplied by a foreign distributor in the native language of the territory. This contraction soundtrack came into the public consciousness with the coming of the soundtrack albums in the early 1950s. The movie companies first saw it as a promotional gimmick for new films. The film is a visual medium and yet also like many of the other contemporary media it happens to be audio visual. It employs sound as an integral element of the sensual experience. The image predominance stems partly from the history of films. This was so until the mid 1920s, three decades after the motion pictures were invented that the technology became developed so as to produce films with recorded soundtracks. Film with recorded sound became standard so quickly after the first largely successful film was featured with soundtrack in 1927. We will analyze the traditional use of sound. What is the purpose and the effect of sound that is added to the image pictures? We will also analyze other alternative practices that exist and how they are used in conjunction with the common approaches to sound. It is not surprising that sound has been used to reinforce the classical cinema mode. This has shaped the techniques that are dominant in cinematography and editing. Sound will often increase the sense of presence and the immediate need. To be able to achieve this sound and the image must be closely related. They work together to achieve a meaning or an effect. Images and soundtracks in the film are two components that are distinct and are usually produced in part separately from one another. Due to the fact that there has been technological growth in sound capabilities audio recording and playback have really expanded. There has therefore been a tendency of rely more on postproduction of sound work as there has been increased technological advancements in audio recording and playback. There has been therefore great necessity to create an impression that the sounds that are heard are natural and are produced by the actions and the environments that are shown by the film. To achieve t his sound effect, it will serve to increasingly enhance the intensity of the sensual effects and also promote that sense of verisimilitude. Below are some of the ways through which the sound serves these two main functions. The main sounds that make a soundtrack are three. There is the human voice, sound effects and music. Music and the sound effects are the two most applied in the production of the heightened sensory experience. In the mainstream cinema, the sound effects are designed so as to reinforce the narrative realism. They may appear to be natural but in the real sense, along with the other sound elements, they are crafted with care so as to focus attention on some particular aspects of the image or the action and also to influence the response of the viewers to them. We can therefore conclude that sound effects do support a sense of realism. The dense and accentuated sound emphasis are associated with the key actions or the settings and do not necessarily provide the natural production of the sound one would hear in such a situation. In accordance to the prevailing sound film conventions, music does not follow the prescriptions of realism in similar ways. There are conventions which have background music that do not in any ways relate to the theme of the story. We in fact always expect musical score that goes hand in hand with film as a non digetic element. The academy awards do include categories for best score. If we do employ a number of the conventions and the conventions the moviegoers have planned to respond to this in a certain way. Claudia Gorbman is cited in his seminal work (Gorbman, seminal work- unheard melodies) explaining how the background music, or rather the score serves as the signifier of emotion in the cinema. A good example of this is the melodrama. A 19th century genre is an original, as suggested by the name à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"melo-dramaà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚  is a play that includes music as the essential element. The orchestra would be in place to accompany the play; the drama action would be interlaced with melodies that would function almost in the same way as the emotional punctuation. Any time the dramatic action would lead to a moment of sadness, the orchestra would be brought in the break in the dialogue and underscore the effects of emotion with a melody that is appropriate. When for example the drama gets to a climatic highpoint, a melody that is dramatic would come so as to help ratchet the suspense in the place. The melodramatic importance of accompanying music is now a standard technique both in the melodramatic films and for all the genres in the classical cinema. While the crucial function may as well be to guide and also enhance the emotional responses, the scores of music will as well contribute to that sense of continuity. This is central to classical cinema. This score will indeed help to smoothen over the necessary breaks and the gaps that are in the films continuity such as including the cuts from one scene unto the next, or even a jump in story over a given period of time. Music may be used to fill in the gaps that exist; it may repeat the musical intents to inculcate into the viewer the significance and/or the connection existing between the various events. In any of the instances, when music actually serves its purpose it does not intend to draw attention back to itself. As Much as classical style of editing of this continuity system tries to make the breaks and the gaps not to be seen, the score of music of the classical narratives of the cinema attempts to remain inaudible. In the instances when music functions according to these guidelines, it is following the tradition of continuity. CW serves to distinguish between the two traditions of film sound. This tradition of continuity will adhere to the principle of classical cinema, as we have realized in the topics highlighted previously, they are dominant in every area of film: an example, as the image presence is the dominating tradition in cinematography, or the temporal and the spatial continuity as primary objectives of the editing responsibility. Sound montage on the other hand will serve to free up sound from the subservient responsibility as company to the image narrative and allows it to stand in for right of itself. Instead of merging the soundtrack to narrative flow of images, the montage approach will divide the sound and let it to speak in separation, this provides distance to the story on the film, this will offer among many other things, the opportunity for a thought that is reflective or a critical analysis on the film events. We will go through the formal details of the sound, it is important to indicate how the montage techniques will work in concert with the common culture of continuity to yield a meaning or provide emphasis without altering the basic principle of the classical cinema. The topic of sound grants an opportunity to work with some concepts that are basic of the film form. Looking at some of these cases, the concepts can actually apply to the other film elements not related to sound. These terms which are discussed here are vital for utilization in the individual sequence analyses for week two films. This term synchronous sound refers to the parts of the soundtrack that do correspond in direct proportion and spontaneously to that which is happening on the screen. One of the most common examples of this is the normal dialogue. We do see the speaker moving their lips and the thing that is being said is usually heard at the same instance at the other end of the soundtrack. This will apply also to other sources of sound as well. The door will slam and we will hear the sound, the cannon will be fired and we eventually hear the blast. Speaking strictly, voices will perhaps be synchronous sounds although we may not see the lips moving. Giving an example, soldiers in a movie of war may be shouting and also screaming at the same time as they attack the position of the enemy. We actually do see the scene from a distant position; we do understand how to connect voices to the charging of the soldiers although we do not actually see the movement of their lips. For an example, a movie concerni ng journalists, we will hear the sound of the finger movement typing on the keyboard and the film will at the same time show a scene of the reporter and topic of coverage. These are good examples of asynchronous sounds. A point out is that some analysts will prefer the differentiation of the onscreen appearance and effects and at the same time the off-screen effects. Both sides of the set is fine, however the latter suggests the way synchronous is to be used in a specific sense when we are referring to the film sound. An example, in a conversation situation, the camera may be maintained on the face of first speaker although they may have already finished their speech and the present speaker is responding in an off-screen position. The man on the camera may choose to maintain the camera on the first speaker so as to show the reaction (could be the emotional reaction) to the response that is given. Though the words of the other speaker will be heard as they are uttered in narration or speech, they will come from off the screen and will technically be in consideration asynchronous of sound. Rather than to rehash the explanation, we will refer to the instance of sound, Apocalypse Now and then let you distinguish as to whether these sounds are synchronous or asynchronous and also an example of the parallelism. Opening sequence we see Willard lying in bed and from his subjective point of view see a shot of the ceiling fan above him, while we hear the chop-chop-chop sound of helicopter blades on the soundtrack. Is this synchronous or asynchronous sound and is it an instance of parallelism or counterpoint? [You will find the answer in the larger discussion of this sequence in the essay on Apocalypse Now. One of the other important distinctions which have wide use in the film analysis is that between diegetic and the non diegetic. Diegesis usually refers to the world of the films story. For example, when Annie sings a song at a nightclub, as she does twice in Annie Hall, the songs are diegetic sound. In Do the Right Thing there are several examples of diegetic music, coming directly from the radio station or from one of the various radios or boom boxes found in the film. At times, it is even hard to distinguish when the music is diegetic and when not. But a good example of when it is nondeigetic is the opening credits sequence, where Rosie Perez dances in changing settings, costumes, and lighting to Public Enemys Fight the Power. The song is actually heard many (one)times throughout this movie, most often diegetically, however in the opening scene, it is strictly non diegetic. Looking the other hand, I think we can assume that the Doors song The End in the opening sequence of Apocalyp se Now is diegetic.

Friday, October 25, 2019

gattom Importance of the Automobile in The Great Gatsby Essay

The Importance of the Automobile in The Great Gatsby    F. Scott Fitzgerald's The Great Gatsby was written about a time of gaiety for a certain set of people. One of the major thematic aspects of the book is driving and the automobile. At the time the book was written the car had begun its establishment as a national institution. This is apparent in one of the central events in the book. Tom's unfaithfulness first comes to light from a car accident in Santa Barbara. He misguides the car and the misdirection of his life is made glaringly evident. The automobile affected Fitzgerald and it influenced the writing in The Great Gatsby. Driving is equated with living. Nick Carraway, describing their ill-fated trip from New York in Chapter Seven of The Great Gatsby says, "...we drove on toward death..."(143) This is both literal and metaphorical. They were driving toward the horrific scene of Myrtle's death. The entire novel deals with living, which is a movement toward death. Driving becomes a metaphor for living. Automotive transport becomes the rhetoric for describing everything. Even nature is related to automobiles. Nick describes the season in terms of elements associated with cars. "Already it was deep summer on roadhouse roofs and in front of wayside garages where new red gas-pumps sat in pools of light..."(25). For these people driving is about the new way of getting around quickly and living life fully. No one is exempt from being touched by the influence of cars. Fitzgerald incorporates the automotive metaphor into every aspect of his novel. This is especially evident when Fitzgerald describes people. Often the basic terminology used is automotive related. Daisy describes Tom as a "great big hulking physical specim... ...ed" that draws the automobile metaphor into it. It is the hit and run style of living that makes The Great Gatsby such a wonderful book, and Fitzgerald's continuous use of cars helps to keep this a vivid image. Works Cited Berman, Ronald. The Great Gatsby and Modern Times. Urbana: U of Illinois P, 1994. Dillon, Andrew. "The Great Gatsby: The Vitality of Illusion." Arizona Quarterly 44.1 (1988): 49-61. Fitzgerald, F. Scott. The Great Gatsby. New York. New York.: Scribner., 1995. Godden, Richard. "The Great Gatsby: Glamor on the Turn." Journal of American Studies 16.3 (1982): 343-371. Mizener, Arthur, ed. F. Scott Fitzgerald: A Collection of Critical Essays. Englewood Cliffs, NJ: Prentice-Hall, 1963. Trilling, Lionel. "F. Scott Fitzgerald." Critical Essays on Scott Fitzgerald's "Great Gatsby." Ed. Scott Donaldson. Boston: Hall, 1984. 13-20.

Thursday, October 24, 2019

Library System Documentation Essay

A. Introduction A computer plays a vital role in our life and in our society. Business and some government agencies have long been using computer-based system. In schools and private office computer plays a vital role in their advancement and development. With the emergence of computer technology. Efficiency and accuracy were achieved. Even with the emergence of this technology, there are still many establishments today which still are used manual system in their operations. With the problems being encountered, such as inaccurate results and workloads, computers will of great help. Through an automated system, problems will be lessened with ease accuracy and efficiency. The Library, being the focal point for academic in college and university campuses plays a vital role in the academic development of the students and faculty alike. It has the basic function of aiding the parent institution in carrying-out its objectives by acquiring and making the books, materials and services available when needed. With the rapid and advancement in computer technology. Traditional library function is now being updated using current technology concepts. Libraries are now faced with the challenge of providing effective access to the rapidly growing resources in electronic form. B.Problem Statement Mabini Educational Institution Library faces the following problems: * Manual in locating and knowing the availability of the books. * Manual in knowing the list of employee * Less efficient and Time consuming. * Unmanageable record and list of books. * The Library clerk has delayed response to the inquiry. * The librarian needs enough time to track down the borrowed book. C.Objective The objective of the study is to propose a computerized library system as well as a system design that could be used by MABINI EDUCATIONAL INSTITUTION. D.Hypothesis The system will not be able to provide and develop a computerized library system. It will not be able to increase security in terms of record keeping.The system will not to be able to easily track down number of available books. The system will not be able to save time in updating book records. E.Significance of the Study The study can help lessen problems that are presently encountered by the said school. For the school (& the people behind the management of the library system particularly the librarian), this would help in minimizing the loss of book records being encountered in the existing library. Creating reports would be easier for the librarian. For the student and teachers, this would save time in verifying whether the books is available or not. For the researchers to enhance and likewise develop their skills and talents in analyzing system needs designing a computerized system and as a programmer developing a software. This study will also serve a reference for the future researches who will conduct a similar study. F.Scope and Delimitation The study entitled â€Å"Computerized Library System of MABINI EDUCATIONAL INSTUITUTION† focuses mainly in the transaction of arrival of books, borrowing of books, returned books and the overdue. It will also include the monitoring of books and generating of books records. The system would have information about the student and the books they borrowed or returned. Details about the book would also be included in the system such as call number, title, author, and the accession number. The system would have monitor of the book with a penalty. The system will only limit its study in the MEI balele branch. The Proposed system does not include the catalogue system, borrowing other materials such as thesis, manuscript, newspaper, magazines and etc. because of time constraint. CHAPTER 2 A.REVIEW OF RELATED STUDIES Local Studies Wilson Banga and Connie Kou, made an information system. The study eliminates the present problems and procedures and efficient and reliable result. The study includes all records from first year to fourth yea, the alumni record and the personal record applicable to registrar’s office. Maria Teresa Lumban (2000) made a library system. The Proposed library system for Lipa City National Library was made to prove that computer could be useful in solving problems arising from the increasing demand of library users. It is a window database that runs through Windows 98 operating system. The system uses peer-to-peer networking and is set-up on star topology. Billy Dimaculangan (2000), made a library system. The system shows the computerized library system of Mabini Academy High school Department and used the peer-to-peer networking in windows 98. Elmer Tanyo (2000), made a automated card catalogue system. Just like an ordinary manual catalogue system, libraries have option to delete, add, record in card catalogue order to update the catalogue. The software also has the option to reserve our borrow book. Julius Luna (2001), made a library system. The proposed system consists of two major components card cataloging and users-monitoring system. The card cataloging system serves information on book acquisitions and call number. It is capable of accessing the location of individual’s volumes. Foreign Studies According to Charles Deavor (1991), the automated card catalogue for library is open to access the shelves and the facility to borrow means that much of use modern library is at the free choice of reader, scholars and scientist continue to emphasize the value of browsing among shelves of well-arranged library. Eileen Merith (1992), made library system. The system was develop through HTML, and Java the Galileo project will create standard friendly user computerized community information system. Thus computerized information system consolidate social service, health, care, training, and job information in an interface that average citizens and system participants can use. They also have the information that enrollment system tax a completed introductory program application from the community service. Robert Kingsley (1995), made an inquiry system. The system was developing through Java and HTML. The system aims to provide convenient and comprehensive advantages, their effectiveness revolved around the availability of machine information, specially two types of machine readable information one indentifying the browser and the other indentifying the items to b changed. CHAPTER 3 A.Theoretical Framework B.Conceptual Framework C.Methodology This Computerized Library System is recommended to Mabini Educational Institution High school. This Computerized Library System is design to help those MEI student, teachers, other Personnel , and other concerned people so many persons will be benefited . For the school, it will help to have a secure assurance of borrowing books from the library and can easily detect the borrowed books. For the librarian, do not need to consume or use up more time to handle of manage data and to produce a report on library manually. The personnel can organized and find the book easily. For the student, it will borrow book in much easier way. It does not have to fill up again the library card, a computerized library system is much better than the present library system which is in manual form. The System is not intended to changes all the principle details and methods of borrowing books from the library but rather to improve it in much accurate and reliable form .

Wednesday, October 23, 2019

Introduction to Legal Research Essay

Facts: Samantha Smith, a young and single mother, was shopping in the bath aisle of the local grocery store in Indiana. At approximately 1:30 pm she slipped and fell on a clear shampoo that had leaked out of one of the bottles and onto the floor. The aisle had been inspected, logged as clear of any dangerous hazards at 1:00 pm by an older employee who requires glasses. As a result of the fall, Samantha was transported to the hospital where she was admitted overnight and diagnosed with a broken hip. She will require many months of physical therapy. Samantha has no healthcare insurance coverage to cover any of her expenses and is responsible for a two year old son. Issue: Did the grocery store have knowledge of the hazardous substance on the floor, therefore being held liable for the injuries that Samantha sustained? Rule: The grocery store can only be held liable if it had knowledge of the hazardous condition. Breach of duty is defined as â€Å"the violation of a legal or moral obligation; the failure to act as the law obligates one to act; especially a fiduciary’s violation of an obligation owed to another.† Black’s Law Dictionary 214 (9th ed. 2009) Negligence is defined as â€Å"the failure to exercise the standard of care that a reasonably prudent person would have exercised in a similar situation; any conduct that falls below the legal standard established to protect others against unreasonable risk of harm.† Black’s Law Dictionary 1133 (9th ed. 2009)  Analysis: Samantha is not able to prove that the grocery store had any knowledge of the hazardous substance on the floor; therefore, the grocery store was not negligent in its duty to the customer and cannot be held liable for Samantha’s injuries. Conclusion: It is not likely that Samantha will be awarded damages for her injuries because she cannot show proof that the grocery store had any knowledge of the hazardous spill on the floor. Vaughn v. National Tea Co., 328 F.2d 128 (7th Cir. 1964)  Facts: The Plaintiff, Vaughn, slipped and on a piece of lettuce and fell on the floor while shopping at National Tea Company. The store employee stated under testimony that she did not recall cleaning or picking up anything off of the aisle the day before the slip and fall occurred. The lettuce had multiple step marks on it which indicated that it had been there for a while. As a result of the slip and fall, Vaughn ruptured a disc in her back that resulted in the need for surgery. Vaughn filed a lawsuit against the National Tea Company for damages for the injuries she sustained. A jury found the Defendant guilty and awarded damages to Vaughn in the amount of $25,000. See more: how to write an introduction paragraph National Tea Company appealed the case stating there was no proof of negligence. Issue: Did National Tea Company have any knowledge of the lettuce on the floor which would ultimately hold them liable for the Vaughn’s injuries? Rule: Negligence is defined as â€Å"the failure to exercise the standard of care that a reasonably prudent person would have exercised in a similar situation; any conduct that falls below the legal standard established to protect others against unreasonable risk of harm.† Black’s Law Dictionary 1133 (9th ed. 2009) Evidence showed that the lettuce had been stepped on multiple times and, therefore, the jury could find that it was on the floor ample enough time for someone at the store to have a duty to clean it up. Analysis: The jury held that National Tea Company was negligent and a breach of duty occurred because they lettuce was on the floor for a long enough time period to be noticed and removed; therefore, Vaughn was awarded dama ges. Carmichael v. Kroger, 654 N.E.2d 1188 (Ind. Ct. App. 1995) Facts: Carmichael was shopping in the dairy aisle at Kroger and at approximately 2:00 pm slipped on a broken egg. As a result, Carmichael filed a lawsuit against Kroger for damages as a result of the slip and fall. Records show that a Kroger employee checked the dairy aisle just after 2:00 pm the same day and confirmed that there was no hazardous material on the floor. Carmichael was unable to prove to the Court that Kroger knew about the broken egg on the floor; therefore, Kroger was not found negligent or liable for Carmichael’s injuries. Issue: Did Kroger know about the broken egg on the floor which in turn would hold them liable for  Carmichael’s injuries? Rule: Liability cannot be imposed if Kroger was not aware of the broken egg on the floor. Negligence is defined as â€Å"the failure to exercise the standard of care that a reasonably prudent person would have exercised in a similar situation; any conduct that falls below the legal standard established to protect others against unreasonable risk of harm.† Black’s Law Dictionary 1133 (9th ed. 2009)  Analysis: Carmichael failed to prove to the Court that Kroger had any knowledge of the broken egg on the floor that created a hazard; therefore, Kroger was not negligent in its duty of care to Carmichael and cannot be held liable for Carmichael’s injuries. Conclusion: The Court of Appeals affirmed the lower court’s decision that Carmichael failed to prove negligence and breach of duty.