Tuesday, December 31, 2019

What Is a Russian Banya

A Russian banya is a type of a steam sauna that is usually heated in a stove. An old tradition that has existed in Russia for centuries, steam bathing is considered to be good for relaxation and health, as well as a way to spend time with friends, family, or even colleagues. It is still very popular in Russia. Key Takeaways: Russian Banya Russian banyas are a type of steam bath.Banyas have been long associated with good health, relaxation, and a way to socialize that bypasses the usual boundaries, creating an atmosphere of openness and friendship.As a symbol of hospitality, guests were always offered a banya experience.Black banyas were banyas where large stones were heated in open flames.White banyas had stone stoves with chimneys.Veniks are besoms made of dried tree or herb branches.Modern banyas often include a steam room, a washing room, and an entrance room. Origins of the Russian Banya The first mentions of a banya appear in The Primary Chronicle, also known as The Tale of Bygone Years (ПÐ ¾Ã ²Ã µÃ' Ã'‚Ã'Å' Ð’Ã'€Ð µÃ ¼Ã µÃ ½Ã ½Ã'‹Ã'… ЛÐ µÃ'‚ - POvyest VRYEmennykh LYET), which is dated from around 1113 and covers the history of the early Slavs from the biblical times until the time of its writing. Early Slavs used their house stoves as the first banyas. The stoves were at least 1.5 meters deep and about 0.5 meters wide (5 ft. by 1.6 ft), often large enough to accommodate several family members. After cooking, the Slavs cleaned out the inside of the stoves and lined them with hay and straw before getting in and enjoying the remaining warmth. A bucket of water was placed inside and the bathers sprinkled the water onto the ceiling of the stove, creating the steam. In a Russian Banya, 1916. Artist: Tikhov, Vitali Gavrilovich. Heritage Images  /  Getty Images Eventually, purpose-built banyas appeared. At first, these had no chimney and the warmth was achieved by heating large stones in an open flame. Once the desired heat was reached, windows and doors were opened to let the smoke out before the banya was ready to be used. This type of bathing was called Ð ¿Ã ¾-Ã'‡Ð µÃ'€Ð ½Ã ¾Ã ¼Ã'Æ' (paCHYORnamoo), black banya, due to the amount of smoke and soot that remained on the walls and ceiling. Later on, stone stoves with exhaust pipes began to be used, which prevented the smoke from gathering inside. This style of bathing was referred to as Ð ¿Ã ¾-Ð ±Ã µÃ »Ã ¾Ã ¼Ã'Æ' (paBYElamoo), white banya. During the cold months, people came out of the heat straight into the snow and rubbed it on their skin to cool themselves down before going back in. Banyas were often built on a riverbank so that bathers could jump into the water to cool down. Although Russian banyas are thought to be tough to bear, in reality, the temperature is lower than in a Finnish sauna and is maintained at around 60 ° to 90 ° Celsius (140 ° - 195 °F), with the humidity kept at 50-90%, which makes it more similar to a Western steam room. It is the additional element of being lashed with a venik—a bunch of tree branches—that creates the impression of the Russian banyas as being particularly strenuous. A man in a banya beats himself with veniks, (birch branches). These are used to help fan the heat down from the ceiling and also to increase the circulation. Dean Conger  /  Getty Images How to Use a Banya A banya usually has a hot or steam room (Ð ¿Ã °Ã'€Ð ½Ã °Ã'  - parNAya, or Ð ¿Ã °Ã'€Ð ¸Ã »Ã ºÃ ° - paREELka), a washing room, and an entrance room (Ð ¿Ã'€Ð µÃ ´Ã ±Ã °Ã ½Ã ½Ã ¸Ã º - pryedBANnik). Visitors take a hot shower and dry their skin completely before entering the steam room. Felt hats are used to prevent the head and hair from overheating. After 5-10 minutes and once the body is hot, you can cool off in the washroom using cold water, then go back into the heat. Visitors usually repeat this several times until they feel fully relaxed. On the second or third visit to the steam room, visitors can use a venik to lash themselves on their arms, legs, back, and chest, or ask someone else to do it for them. Snacks and hot herbal tea is often served in the entrance room where you can relax with your friends between visits to the hot room. The interior of the Russian banya with bath accessories. vubaz / Getty Images How to Use a Venik A venik is a besom made of tree or herb branches. The most common ones are made out of birch, juniper, oak, eucalyptus, nettle, and pine. If the venik is made of dried branches, then it is placed in hot water at the beginning of the banya session for 10-15 minutes. When it is ready, the venik is used to lightly lash the body, massaging it and releasing essential oils from the plants. The water left from soaking the venik is then used to rinse the hair and skin. Russian Banya Etiquette Modern Russian banyas are divided into men and women areas. Swimwear is not used and everyone gets completely naked, wrapping themselves with towels instead. It is customary to exchange light lashings with friends or other guests using the veniks unless there is a professional banya worker—Ð ±Ã °Ã ½Ã'‰Ð ¸Ã º (BANshik)—who takes that responsibility. Cultural Significance Banyas were so essential to the Slavic way of life that most people had their own family banyas, which they built next to their houses. Whole families and even villages bathed together, men, women, and children in the same area. Any guests or visitors were offered a banya as a symbol of hospitality. Saturdays were bathing days and most families heated their banyas at least once a week, on Saturdays, and often several times a week. In Slavic mythology, banyas were inhabited by a spirit called the bannik, thought to be moody and sometimes evil. Specific rituals, including gifts and offerings, were often employed to soften the banniks heart. Banyas were considered to be a magical place where fire, earth, water, and air elements came together, creating a cleansing and spiritual experience. In contemporary Russia, many people still go to the banya once a week. The ritual is also popular with celebrities, businessmen, and politicians who often socialize in the banyas. Many public banyas, such as the famous Sandouny, provide private rooms and lavish feasts to their guests, making a banya visit a special experience. In Russia, banyas have been long associated with good health, relaxation, and a way to socialize that bypasses the usual boundaries, creating an atmosphere of openness and friendship.

Monday, December 23, 2019

Why I Did Little For Aspiring Writers - 1299 Words

After I graduated from college three years ago, I wanted to quickly break into the writing world. I knew I had a writer s mind and a writer s blood, yet I didn t acknowledge the true commitment it took to become a good writer. I experienced many months of harsh rejection after submitting my stories to various literary magazines and began to realize what it takes: constant hard work, constant revising, a thick skin and, mostly, never giving up. It’s then that I finally started focusing on something other than becoming published and decided to slow down, examine the work I was doing, why I was doing it and what needed to change. The first aspect I realized that needed changing was the static literature I was†¦show more content†¦This was something I strictly enforced and still do. If I didn t do my writing, I wasn t going to go see that movie, I wasn t going to meet my friends in the city or I wasn t going to finish those last few chapters of the novel I was reading. Ul timately, I stopped making excuses for why I was not dedicating the right amount of time to the craft. So, five days a week I carve out four hours for studio time each day. These hours are spent writing or editing whatever project I am working on. I also allot an additional three to five hours for literature on the weekends because good writing has an extremely positive effect on my work. And even though I have a new group of favorite writers like Colum McCann, Junot Dà ­az, Lance Olsen, Anne Lamott and Sherman Alexi, I am open to different writers and genres that I would have neglected before. It s also important for me to survey the work I have completed every few months. This helps me document what has been working, what hasn t and what themes I have subconsciously been working with. Since adopting these stricter guidelines, I’ve been published several times. Of course, this was extremely exciting for a young writer. One of the publications that has meant the most to me w as my university s student and alumni journal, The Bridge. I had always submitted stories as an undergrad and was always rejected. A few years ago, I began writing a story from an idea that I had been nurturing since my high school

Sunday, December 15, 2019

Review Chemistry Chapter 4 Free Essays

string(28) " none of these Answer: B 4\." CHAPTER 4 REACTIONS IN AQUEOUS SOLUTION MULTIPLE CHOICE QUESTIONS 4.1 Which of the following compounds is a strong electrolyte? E A. H2O B. We will write a custom essay sample on Review Chemistry Chapter 4 or any similar topic only for you Order Now O2 C. H2SO4 D. C6H12O6 (glucose) E. CH3COOH (acetic acid) Answer: C 4.2 Which of the following compounds is a strong electrolyte? E A. H2O B. N2 C. KOH D. C2H6O (ethanol) E. CH3COOH (acetic acid) Answer: C 4.3 Which of the following compounds is a weak electrolyte? E A. HCl B. CH3COOH (acetic acid) C. C6H12O6 (glucose) D. O2 E. NaCl Answer: B 4.4 Which of the following compounds is a weak electrolyte? E A. HCl B. NH3 C. C6H12O6 (glucose) D. N2 E. KCl Answer: B 4.5 Which of the following compounds is a nonelectrolyte? E A. NaF B. HNO3 C. CH3COOH (acetic acid) D. NaOH E. C6H12O6 (glucose) Answer: E 4.6 Which of the following compounds is a nonelectrolyte? E A. NaOH B. HNO3 C. CH3COOH (acetic acid) D. KF E. C2H6O (ethanol) Answer: E 4.7 Identify the major ionic species present in an aqueous solution of NaNO3. M A. Na2+, NO3 – B. Na+, N3 – , O3 C. Na+, N3 -, O32 – D. Na+, N+, O2 – E. Na+, NO3 – Answer: E 4.8 Identify the major ionic species present in an aqueous solution of Ca(OH)2. E A. Ca2+, H+, O2 – B. Ca2+, OH2- C. Ca+, H-, O2 – D.Ca2+, O2H22 – E. Ca2+, OH – Answer: E 4.9 The distinguishing characteristic of all electrolyte solutions is that they: E A. contain molecules B. conduct electricity C. react with other solutions D. always contain acids E. conduct heat Answer: B 4.10 According to the solubility rules, which one of the following compounds is insoluble Ein water? A. NaCl B. MgBr2 C. FeCl2 D. AgBr E. ZnCl2 Answer: D 4.11 According to the solubility rules, which one of the following compounds is insoluble Ein water? A. Na2SO4 B. BaSO4 C. CuSO4 D. MgSO4 E. Rb2SO4 Answer: B 4.12According to the solubility rules, which one of the following compounds is insoluble Ein water? A. CaCO3 B. (NH4)2CO3 C. Na2CO3 D. K2CO3 E. KNO3 Answer: A 4.13 According to the solubility rules, which one of the following is soluble in water? E A. Hg2Cl2 B. Na2S C. Ag2CO3 D. Ag2S E. BaSO4 Answer: B 4.14 According to the solubility rules, which one of the following is soluble in water? E A. AgBr B. AgCl C. Ag2CO3 D. AgNO3 E. Ag2S Answer: D 4.15According to the solubility rules, which one of the following is soluble in water? E A. (NH4)3PO4 B. Ca3(PO4)2 C. AlPO4 D.Ag3PO4 E. Mg3(PO4)2 Answer: A 4.16 According to the solubility rules, which one of the following is soluble in water? E A. CaSO4 B. BaSO4 C. PbSO4 D. K2SO4 Answer: D 4.17 In accordance with the solubility rules, which of the following will occur when Msolutions containing about 0. 1 g of Pb(NO3)2(aq) and KI(aq) /100 mL are mixed? A. KNO3 will precipitate; Pb2+ and I- will be spectator ions. B. No precipitate will form. C. Pb(NO3)2 will precipitate; K+ and I- will be spectator ions. D. PbI2 will precipitate; K+ and NO3- will be spectator ions. E. Pb2+ and I- will be spectator ions, and PbI2 will precipitate. Answer: D 4.18 In accordance with the solubility rules, which of the following will occur when Msolutions of CuSO4(aq) and BaCl2(aq) are mixed? A. CuCl2 will precipitate; Ba2+ and SO42 – will be spectator ions. B. CuSO4 will precipitate; Ba2+ and Cl – will be spectator ions. C. BaSO4 will precipitate; Cu2+ and Cl- will be spectator ions. D. BaCl2 will precipitate; Cu2+ and SO42 – will be spectator ions. E. No precipitate will form. Answer: C 4.19 In accordance with the solubility rules, which of the following will occur when Msolutions of ZnSO4(aq) and MgCl2(aq) are mixed? A. ZnCl2 will precipitate; Mg2+ and SO42 – will be spectator ions. B. ZnSO4 will precipitate; Mg2+ and Cl- will be spectator ions. C. MgSO4 will precipitate; Zn2+ and Cl- will be spectator ions. D. MgCl2 will precipitate; Zn2+ and SO42 – will be spectator ions. E. No precipitate will form. Answer: E 4.20 Which of the following is the correct net ionic equation for the reaction that occurs M when solutions of Pb(NO3)2 and NH4Cl are mixed? A. Pb(NO3)2(aq) + 2NH4Cl(aq) NH4NO3(aq) + PbCl2(s) B. Pb2+(aq) + 2Cl-(aq) PbCl2(s) C. Pb2+(aq) + 2NO3-(aq) + 2NH4+(aq) + 2Cl-(aq) 2NH4+(aq) + 2NO3-(aq) + PbCl2(s) D. NH4+(aq) + NO3-(aq) 2NH4NO3 Answer: B 4.21 The common constituent in all acid solutions is: M A. H2 B. H+ C. OH- D. H2SO4 E. Cl- Answer: B 4.22 Identify the ions present in an aqueous solution of LiOH. E A. Li2+, O- , H- B. Li+, OH- C. LiO-, H+ D. Li+, O2 – , H+ E. Li – , OH+ Answer: B 4.23Identify the major ions present in an aqueous solution of HNO3. E A. HN+, O2 – B. OH- , NO3- C. OH- , NO+ D. H+, N3-, O2 – E. H+, NO3- Answer: E 4.24What choice gives the correct formula of the salt formed in the neutralization Ereaction of hydrochloric acid and calcium hydroxide? A. CaO B.CaCl2 C. CaH2 D. CaCl E. CaClH Answer: B 4.25 What is the chemical formula of the salt produced by neutralization of Ehydrobromic acid with Mg(OH)2? A. MgBr B. Mg2Br3 C. Mg3Br2 D. Mg2Br E. MgBr2 Answer: E 4.26 What is the chemical formula of the salt produced by neutralization of nitric acid M with Ca(OH)2? A. CaNO3 B. Ca2(NO3)3 C. Ca3(NO3)2 D. Ca2NO3 E. Ca(NO3)2 Answer: E 4.27 What is the chemical formula of the salt produced by neutralization of sodium Mhydroxide with sulfuric acid? A. NaSO3 B. Na2(SO4)3 C. Na(SO4)2 D. Na2SO4 E. Na3SO4 Answer: D 4.28 What is the chemical formula of the salt produced by neutralization of potassium M hydroxide (KOH) with sulfuric acid (H2SO4)? A. KSO3 B. K2(SO4)3 C. K2SO4 D. K(SO4)2 E. KSO4 Answer: C 4.29 The oxidation number of N in NaNO3 is: M A. +6 B. +5 C. +3 D. – 3 E. none of these Answer: B 4.30 The oxidation number of S in K2SO4 is: M A. +6 B. +4 C. +2 D. – 1 E. none of these Answer: A 4.31 The oxidation number of Mn in KMnO4 is: M A. +8 B. +7 C. +5 D. – 7 E. – 8 Answer: B 4.32 The oxidation number of Fe in K3Fe(CN)6 is: H A. +3 B. +2 C. +1 D. – 3 E. – 4 Answer: A 4.33 The oxidation number of Cr in Cr2O72 – is: H A. – 12 B. – 7 C. – 2 D. +6 E. +7 Answer: D 4.34 The oxidation number of Cl in ClO3- is: H A. – 1 B. +7 C. +5 D. +3 E. none of these Answer: C 4.35 The oxidation number of Cl in ClO4- is: H A. – 1 B. +1 C. +3 D. +5 E. none of these Answer: E 4.36 The maximum oxidation number of nitrogen is: H A. +8 B. +5 C. +3 D. +1 E. – 3 Answer: B 4.37 The highest possible oxidation number of carbon is: M A. +8 B. +6 C. +4 D. +2 E. – 4 Answer: C 4.38 Select the compound below in which sulfur has its highest possible oxidation number. H A. H2S B. SO2 C. Na2SO4 D. H2SO3 E. SCl2 Answer: C 4. 39 The oxidation number of N in N2H4 is: M A. +4 B. – 4 C. +2 D. – 2 E. 0 Answer: D 4.40 Which choice below gives the oxidation numbers for all three elements in Rb2SO3 Mcorrectly, and in the order shown in the formula? A. – 2, +6, – 2 B. – 1, +4, – 3 C. +2, +4, – 2 D. +1, +4, – 2 E. +1, +6, – 6 Answer: D 4.41 Which one of the following is a redox reaction? M A. H+(aq) + OH – (aq) H2O(l) B. 2KBr(aq) + Pb(NO3)2(aq) 2KNO3(aq) + PbBr2(s) C. CaBr2(aq) + H2SO4(aq) CaSO4(s) + 2HBr(g) D. Al(s) + 3H2SO4(aq) Al2(SO4)3(aq) + 3H2(g) E. CO32 – + HSO4- HCO3- + SO42 – Answer: D 4. 42 Which of the following reactions does not represent an oxidation- Mreduction reaction? A. 3Al + 6HCl 3H2 + AlCl3 B. 2H2O 2H2 + O2 C. 2NaCl + Pb(NO3)2 PbCl2 + 3NaNO3 D. 2NaI + Br2 2NaBr + I2 Answer: C 4. 43 In the following reaction the oxidizing agent is: H 5H2O2 + 2MnO4- + 6H+ 2Mn2+ + 8H2O + 5O2 A. H2O2 B. MnO4- C. H+ D. Mn2+ E. O2 Answer: B 4. 44In the following reaction the oxidizing agent is: H 5S + 6KNO3 + 2CaCO3 3K2SO4 + 2CaSO4 + CO2 + 3N2 A. S B. N2 C. KNO3 D. CaSO4 E. CaCO3 Answer: C 4. 45 Identify the oxidizing agent in the following reaction: H 2MnO4- + 5H2SO3 2Mn2+ + 5SO42 – + 4H+ + 3H2O A. MnO4- B. H2SO3 C. Mn2+ D. SO42 – E. H+ Answer: A 4.46 Identify the reducing agent in the following reaction: H 5Fe2+(aq) + MnO4-(aq) + 8H+(aq) 5Fe3+(aq) + Mn2+(aq) + 4H2O(l) A. Fe2+ B. MnO4- C. H+ D. Mn2+ E. Fe3+ Answer: A 4.47 Identify the reducing agent in the following reaction. M Cd + NiO2 + 2H2O Cd(OH)2 + Ni(OH)2 A. Cd B. NiO2 C. H2O D. Cd(OH)2 E. Ni(OH)2 Answer: A 4.48 What element is oxidized in the following reaction? M 3Cu + 8HNO3 ? Cu(NO3)2 + 2NO + 4H2O A. Cu B. H C. N D. O E. H2O Answer: A 4.49 What element is oxidized in the following reaction? M Cd + NiO2 + 2H2O Cd(OH)2 + Ni(OH)2 A. Cd B. Ni C. O D. H Answer: A 4. 50 What element is oxidized in the following reaction? M H2SO4 + Cd(OH)2 2H2O + CdSO4 A. H B. S C. O D. Cd E. none of these Answer: E 4.51 What element is reduced in the following reaction? M Cu + 2H2SO4 CuSO4 + SO2 + 2H2O A. Cu B. H C. S D. O E. H2O Answer: C 4.52 Predict the products of the following displacement reaction. M Fe(s) + CuSO4(aq) A. CuS(s) + Fe2SO4(aq) B. Fe(s) + Cu(s) + SO4(aq) C. Cu(s) + FeSO4(aq) D. FeCuSO4 E. FeO(s) + CuSO3(aq) Answer: C 4.53 Complete and balance the following half-reaction. M ClO- + e- Cl- (basic solution) The balanced half-reaction will show which of the following: A. two hydroxide ions on the right side B. one electron on the left side C. six H+ ions on the right side D. six H+ ions on the left side E. two water molecules on the left side Answer: A 4.54 Complete and balance the following redox equation. When balanced with Mwhole number coefficients, the coefficient of S is: H2S + HNO3 S + NO (acidic solution) A. 1 B. 2 C. 3 D. E. 6 Answer: C 4.55 When balanced, what is the coefficient of Sn in the equation? M Sn + HNO3 SnO2 + NO2 + H2O (acidic solution) A. 1 B. 2 C. 3 D. 4 E. 5 Answer: A 4.56 Complete and balance the following redox reaction. What is the coefficient of H2O M when the equation is balanced with the smallest whole number coefficients? MnO4- + SO32 – Mn2+ + SO42 – (acidic solution) A. 3 B. 4 C. 5 D. 8 E. none of these Answer: A 4. 57 Complete and balance the following redox reaction. What is the coefficient of H2S Mwhen the equation is balanced with the set of smallest whole numbers? H2S + MnO4- Mn2+ + SO42 – (acidic solution) A. 1 B. 2 C. 4 D. 5 E. none of these Answer: D 4.58 Complete and balance the following redox equation. What is the coefficient of H2O Mwhen the equation is balanced with the set of smallest whole numbers? MnO4- + I – MnO2 + IO3- (basic solution) A. 1 B. 2 C. 4 D. 10 E. none of these Answer: A 4.59 Complete and balance the following redox reaction. What is the coefficient of OH- Mwhen the equation is balanced with the set of smallest whole numbers? MnO4- + I – MnO2 + IO3- (basic solution) A. 1 B. 2 C. 4 D. 10 E. none of these Answer: B 4.60 Complete and balance the following redox equation with the smallest set of whole- Mnumber coefficients. Now sum the coefficients of all species in the balanced equation. Remember the coefficients equal to one. The sum of the coefficients is: BrO3- (aq) + Sb3+(aq) Br – (aq) + Sb5+(aq) (acidic solution) A. 4 B. 12 C. 13 D. 17 E. none of these Answer: D 4.61 Complete and balance the following redox reaction with the smallest set of whole-number coefficients. M When correctly balanced the sum of all the coefficients in the equation will be: (Recall, the absence of a coefficient is understood to be a 1) PbO2(s) + Cl- Pb2+ + Cl2(g) (acidic solution) A. 2 B. 4 C. 5 D. 9 E. 11 Answer: E 4.62 Complete and balance the following redox equation with the smallest set of whole Mnumber coefficients possible. What is the sum of the coefficients? (Remember the coefficients equal to one. ) HI + HNO3 I2 + NO (acidic solution) A. 5 B. 7 C. 14 D. 17 E. none of these Answer: D 4.63 Complete and balance the following redox equation with the smallest set of whole-number coefficients Mpossible. What is the sum of the coefficients? MnO4- + Br – Mn2+ + Br2 (acidic solution) A. 6 B. 17 C. 1 D. 29 E. 43 Answer: E Complete and balance the following redox equation with the smallest set of whole-number coefficients Mpossible. What is the sum of the coefficients? Bi(OH)3 + SnO2 2 – Bi + SnO32 – (basic solution) A. 32 B. 25 C. 16 D. 13 E. none of these Answer: D 4.65 Complete and balance the following redox equation with the smallest set of whole-number coefficients Mpossible. What is the sum of the coefficients? Br2 BrO3- + Br- (basic solution) A. 9 B. 12 C. 18 D. 21 E. none of these Answer: C 4.66 Which of the following is a displacement reaction? E A. NaN3(s) 2Na(s) + 3N2(g) B. Fe2O3(s) + 2Al(s) 2Fe(s) + Al2O3(s) C. 3NO2(g) + H2O(l) 2HNO3(aq) + NO(g) D. 2P(s) + 3Cl2(g) 2PCl3(g) E. 2ZnS(s) + 3O2(g) 2ZnO(s) + 2SO2(g) Answer: B 4.67 Which of the following is a halogen displacement reaction? E A. 2KBr(aq) + Cl2(g) 2KCl(aq) + Br2(l) B. 2Na(s) + 2H2O(l) 2NaOH(aq) + H2(g) C. CaBr2(aq) + H2SO4(aq) CaSO4(s) + 2HBr(g) D. 2KNO3(s) 2KNO2(s) + O2(g) E. 2LiOH(aq) + H2SO4(aq) Li2SO4(aq) + 2H2O(l) Answer: A 4.68 Which of the following is a precipitation reaction? M A. 2H2(g) + O2(g) 2H2O(l) B. CaBr2(aq) + H2SO4(aq) CaSO4(s) + 2HBr(g) C. KNO3(s) 2KNO2(s) + O2(g) D. 2KBr(aq) + Cl2(g) 2KCl(aq) + Br2(l) E. 2Al(s) + 3H2SO4(aq) Al2(SO4)3(aq) + 3H2(g) Answer: B 4.69 Which of the following is an acid-base neutralization reaction? E A. 2Al(s) + 3H2SO4(aq) Al2(SO4)3(aq) + 3H2(g) B. SO2(g) + H2O(l) H2SO3(g) C. LiOH(aq) + HNO3(aq) LiNO3(aq) + H2O(l) D. 2KBr(aq) + Cl2(g) 2KCl(aq) + Br2(l) E. CaBr2(aq) + H2SO4(aq) CaSO4(s) + 2HBr(g) Answer: C 4.70 25. 0 mL of a 0. 175 M solution of KOH is diluted with pure water to a final Mvolume of 750. 0 mL. What is the final molarity of the KOH solution? 0. 00583 M 0. 0163 M 0. 0333 M 0. 229 M Answer: A 4.71 Consider the solution reaction AlCl3 + 3AgNO3 3AgCl + Al(NO3)3. M What volume of 0. 100 M AlCl3 will exactly react with 55. 0 mL of 0. 162 M AgNO3? 89. 1 mL 9. 90 mL 46. 2 mL 29. 7 mL Answer: D 4.72 What is the molarity of a solution in which 26. 0 grams of BaCl2 M(molar mass = 208. 2 g/mol) are dissolved in enough water to make 450. 0 mL of solution? 0. 278 M 0. 617 M 1. 00 M 3. 41 M Answer: A 4.73 If 40. 0 mL of H2SO4 solution reacts with 0. 212 g of Na2CO3, what is the Mmolarity of the H2SO4 solution? Na2CO3 + H2SO4 Na2SO4 + CO2 + H2O 0. 50 M 0. 10 M 0. 20 M 0. 40 M 0. 050 M Answer: E 4.74 What volume of 0. 122 M HCl would react with 26. 2 mL of 0. 176 M NaOH? M 37. 8 mL 18. 2 mL 5. 56 mL 26. 3 mL 75. 6 mL Answer: A 4.75 What is the oxidation number of N in NaNO3? M +1 +2 +3 +4 +5 Answer: E 4.76 In the following reaction, which species is being reduced? MFeBr3 + 3Cl2 2FeCl3 + 3Br2 A. the Cl in Cl2 B. the Fe in FeBr3 C. the Br in FeBr3 D. This is not a redox reaction. Answer: A 4.77 Which is the oxidation number of arsenic in K3AsO4? M +2 +3 +4 +5 +6 Answer: D 4.78 In which of the compounds below is nitrogen in the +1 oxidation state? M A. N2O4 B. HNO3 C. N2 D. N2O E. none of these Answer: D 4.79 Which reaction below is NOT an oxidation-reduction reaction? M CaCl2(aq) + Na2CO3(aq) CaCO3(s) + 2 NaCl(aq) 2 Na(s) + 2 H2O(l) 2 NaOH(aq) + H2(g) 2 H2(g) + O2(g) 2 H2O(g) Zn(s) + Cu(NO3)2(aq) Zn(NO3)2(aq) + Cu(s) Answer: A 4.80 Identify the oxidizing agent in the following reaction: 2 Na(s) + H2(g) 2 NaH(s) M Na(s) NaH(s) H2(g) Answer: C 4. 81Which of the following is the correct NET IONIC equation for the M neutralization of acetic acid (HAc) with Ca(OH)2? (Ac = acetate ion) 2 HAc + Ca(OH)2 CaAc2 + 2 H2O H+ + OH – H2O HAc + OH – Ac – + H2O 2 H+ + Ca(OH)2 Ca2+ + 2 H2O Answer: C 4.82 Which of the following is INCORRECTLY classified? (Ac = acetate ion) E HAc / weak electrolyte HCl / strong electrolyte NaCl / strong electrolyte NaOH / weak electrolyte H2O / nonelectrolyte Answer: D 4.83 Which of the following compounds are INCORRECTLY classified with respect to its solubility in water? M NaBr / soluble KCrO4 / insoluble MgCl2 / soluble AgCl / insoluble PbS / insoluble Answer: B 4.84 Which of these is a weak acid? E HNO3 H2SO4 HBr HI H2S Answer: E 4.85 Solutions of BaCl2(aq), Na2SO4(aq) and KNO3(aq) are mixed together. MWhat compound is likely to precipitate from the solution? NaNO3 Ba(NO3)2 BaSO4 KCl K2SO4 Answer: C SHORT ANSWER QUESTIONS 4.86 Define solution, solute and solvent. E Answer: A solution is a homogeneous mixture of two or more substances. The substance present in a smaller amount is called the solute, while the substance present in the larger amount is called the solvent. 4.87 Identify each of the following compounds as an electrolyte or nonelectrolyte. E a. NaOH___________________ b. H2SO4___________________ c. methanol___________________ d. C12H22O11 (sucrose)___________________ e. MgCl2___________________ Answer: a. electrolyte b. electrolyte c. onelectrolyte d. nonelectrolyte e. electrolyte 4.88 Identify each of the following compounds as a strong electrolyte, weak electrolyte, Eor non electrolyte. a. CH3OH (methanol)____________________ b. CH3COOH____________________ c. KNO3____________________ d. NH3____________________ e. NH4Cl____________________ Answer: a. nonelectrolyte b. weak electrolyte c. strong electrolyte d. weak electrolyte e. strong electrolyte 4.89 Describe three situations or conditions in which a reaction will proceed to Mcompletion. Answer: a. reactions in which a precipitate is formed b. reactions in which H2O is formed c. eactions in which a gas is formed 4.90Define and illustrate with an example the difference between an electrolyte and Mnonelectrolyte. Answer: (answers will vary) An electrolyte is a substance that will dissolve in water and break up into ions so the solution can conduct electricity. An example is Sodium hydrogen carbonate. A nonelectrolyte is a substance that does not break up into ions when dissolved in water and the resulting solution does not conduct electricity. An example is sugar. 4.91Define precipitate and illustrate with an example. E Answer: A precipitate is an insoluble solid that separates from a solution. CoCl2 (aq) + Na2CO3(aq) CoCO3 (s) + 2NaCl (aq) CoCO3 would be the precipitate in this reaction. 4.92 What are three characteristics of a base? E Answer: a. Bases taste bitter. b. Bases feel slippery. c. Bases change change red litmus paper to blue. 4.93 What are three characteristics of an acid? E Answer: a. Acids taste sour. b. Acids change blue litmus paper to red. c. Acids react with certain metals to produce hydrogen gas . 4.94 What kind of bonding is found in all salts? E Answer: ionic 4.95 Give an example of a monoprotic acid, diprotic acid, and triprotic acid. E Answer: (answers will vary) HNO3 , H2CO3 , H3PO 4 .96 Write the net ionic equation for the following reaction. Aqueous iron (III) sulfate is E added to aqueous sodium sulfide to produce iron (III) sulfide solid and aqueous sodium sulfate. Answer: 2Fe3+ (aq) + 3S2 – (aq) Fe2S3 (s) 4.97 What is the oxidation number for each of the elements in the following compound? M Cs2Cr2O7 Answer: Cs1+, Cr6+, O2 – 4.98 Identify the element being oxidized, the element being reduced, the oxidizing Magent, and the reducing agent in the following reactions. 4Al + 3O2 2Al2O3 Answer: Al is oxidized;O2 is reduced; Al is the reducing agent; O2 is the oxidizing agent 4.99 Identify the element being oxidized, the element being reduced, the oxidizing Magent, and the reducing agent in the following reactions. 2KBr + F2 ? Br2 + 2KF Answer: Br – is oxidized, F2 is reduced, KBr is the reducing agent, F2 is the oxidizing agent 4.100 What is the oxidation number for each of the elements in the following compound? M BaNaPO4 Answer: Ba, +2; Na, +1; P, +5; O, -2 4. 101What is the oxidation number for each of the elements in the following compound? M K2TaF7 Answer: K, +1; Ta, +5; F, -1 4.102 Thorium metal is prepared by reacting thorium oxide with calcium. M ThO2 + 2Ca Th + 2CaO What substance is reduced? What is the reducing agent? What substance is oxidized? What is the oxidizing agent? Answer: Th4+ is reduced, Ca is the reducing agent, Ca is oxidized, ThO4 is the oxidizing agent 4.103 Batteries in our cars generate electricity by the following chemical reaction. M Pb + PbO2 + 2H2SO4 2PbSO4 + 2H2O What substance is reduced? What is the reducing agent? What substance is oxidized? What is the oxidizing agent? Answer: Pb4+ is reduced, Pb is the reducing agent, Pb is oxidized, PbO2 is the oxidizing agent 4.104 Describe the procedure used to make 3. 0 liters of a 2. M KCl solution, starting Hwith solid KCl. Answer: a. Determine the molar mass of KCl, which is 74. 55 g/mol. b. Weigh out 447. 3 g of KCl and dissolve to form exactly 3 liters of solution. 4.105 What is the molarity of a solution that contains 5. 0 moles of solute in 2. 00 liters of Esolution? Answer: 2. 5 M 4.106 The solubility of Ba(NO3)2 is 130. 5 g per liter at 0Â °C. How many moles of Hdissolved salt are present in 4. 0 L of a saturated solution of a Ba(NO3)2 containing 130. 5 g/L at 0Â °C? Answer: 2. 0 mol 4.107 What is the molar concentration of ions in a solution prepared by mixing M100 mL of 2. 0M KCl with 50 mL of a 1. M CaCl2 solution? Answer: 4. 2 M 4.108 What volume of concentrated nitric acid (15. 0 M) is required to make 100 mL of a M3. 0 M nitric acid solution? Answer: 20 mL 4.109 During a titration the following data were collected. A 10 mL portion of an Munknown solution was titrated with 1. 0 M NaOH. It required 40 mL of the base to neutralize the sample. (a) What is the molarity of the acid? (b) How many moles of acid are present in 2. 0 liters of this unknown solution? Answer: a. 4 M b. 8 mol 4.110 If 145 g of potassium nitrate were added to water to make 1500 mL of solution, Mwhat would be the molarity of the resulting solution? Answer: . 956 M 4.111 During a titration the following data were collected. A 50 mL portion of an HCl Msolution was titrated with 0. 50 M NaOH. It required 200 mL of the base to neutralize the sample. How many grams of acid are present in 500 mL of this acid solution? Answer: The acid is 2 M. 36. 5 g of HCl 4.112 Identify the Bronsted/Lowry acid in the following reaction. M NH3 + H2O NH4+ + OH- Answer: H2O 4.113 Identify each of the following as either good or poor conductors of electricity. M a. CaSO4 b. Pb(C2H3O2)2 c. glacial acetic acid d. gasoline (C8H18) Answer: a. good b. good c. poor d. poor 4.114 What is the substance acting as a Bronsted-Lowry acid in the following reaction. M HSO4- + NH4+ H2SO4 + NH3 Answer: NH4+ 4.115 The water solution found in cells and in blood makes up approximately 80% of the mass of the human body. This solution has a concentration of 0. 21 M NaCl and has a density of 1 g/mL. How many pounds of salt are present in an 180 lb adult? Answer: 1. 77 lbs (802. 5 g) TRUE-FALSE QUESTIONS 4.116 We balance chemical equations because they obey the law of definite proportions. M Answer: F 4.117 From the following equation, we can deduce that six hundred P4O10 molecules M would react with one hundred H2O molecules. P4O10(s) + 6H2O(l) 4H3PO4(aq) Answer: F 4.118 The following equation is balanced. M Ca(NO3)2(aq) + H2SO4(aq) CaSO4(s) + 2HNO3(g) Answer: T 4.119 Sugar dissolves in water, therefore it is a strong electrolyte. E Answer: F 4.120 Silver chloride (AgCl) has an extremely low solubility in water; therefore, it is a Eweak electrolyte. Answer: F 4.121 Most compounds containing chlorides, bromides, and iodides are soluble except Ethose of Ag+, Hg, and Pb2+. Answer: T 4.122The following reaction is an acid-base neutralization reaction. E H2SO4(aq) + CaBr2(aq) CaSO4(s) + 2HBr(g) Answer: F 4.123The oxidation number of N in NO is +7. E Answer: F 4.124 Hydrogen is oxidized in the following reaction. M H2 + Cl2 2HCl Answer: T 4.125 The following equation is an example of a net ionic equation. M Na+ + Br- + Ag+ + NO3- AgBr(s) + Na+ + NO3- Answer: F 4.126 The oxidation number of iodine increases by 6 in the following reaction. M 2MnO4- + I – + H2O 2MnO2 + IO3- + 2OH- Answer: T How to cite Review Chemistry Chapter 4, Essay examples

Friday, December 6, 2019

Business Partnership Within Organization

Question: Describe about the Business Partnership Within Organization. Answer: 1. a. Type of Business that Dilara and Aysha are operating The type of business organization that is being operated on by Dilara and Aysha is a partnership. A partnership is a business organization that is managed and operated by two or more people. The people who are managing the partnership must share profits and losses together. In the identified scenario, Dilara and Aysha were sharing profits and losses that the organization was making. It is important to explain that the 1963 Partnership Act provides a definition of what a partnership business is[1]. Section 6 (1) of the act defines a partnership as a business organization that is managed by more than two people, with the aim of getting a profit[2]. Additionally, Section 7 (4) of the partnership act identifies the circumstances when an individual is a partner or when he is not a partner[3]. The section denotes that the proof of sharing of profits is an indication that the business organization is a partnership. Furthermore, the two were actively involved in the management of the organiz ation, and that is the reason they were looking for money that they could use to improve the business operations of the company. 1 (b): Whether their current business structure is suitable or they should form another type of business structure? Which one? The current business structure is not suitable for the sale of Brothersglen Winery to Polat. It is important to assert that Dilara and Aysha are the managing directors of the organization; hence, this makes the business organization to be considered as a partnership. Furthermore, as general partners, their liabilities are unlimited. For instance, section 13 of the 1958 Partnership Act denotes that every partner in a business organization is liable to the debts and obligations of the business under consideration. However, in a limited liability partnership, not every partner is liable for the debts and obligations of the business organization. A limited partner is a passive member of the business organization, and he is only limited by the contributions that he is making to the organization. Furthermore, they are not allowed to manage the affairs of the business organization, this is in accordance to section 98 of the 1958 Partnership Act. This is a provision contained in section 60 of the 1958 Partnership Act[4]. Under this section, the liability of a limited partner should not exceed the amount of contribution he made and one that is contained in the registry. From the provision of these laws, it is possible to denote that any form of a partnership is not possible, because Polat seeks to make some contributions into the business affairs of the organization. The two partners are also interested in allowing Polat to engage in running the business and this is because he has experience and expertise in the wine making industry. Therefore, the two partners want to involve him in running the affairs of the business. In fact, P olat wants to become a chief winemaker and with this contribution, Brothersglen Winery cannot qualify to become a partnership. Basing on these facts, the best business structure that the Dilara and Aysha should consider is forming a company. In the 1896 case of Solomon v Solomon[5], the court defined a company as a distinct legal organization that is separate from its shareholders. Therefore, the assets of the company belong to it. There are two major types of company, and these types are a private limited company and a public limited company. Another name for a private limited company is a proprietary company. Section 45A of the 2001 Corporations Act provides a definition of a proprietary company and its elements[6]. For instance, the members of a proprietary company are always limited by their share. If they are not limited by their shares, the members of the company have unlimited liability, but with their share capital. Furthermore, section 45A denotes that the maximum number of shareholders that a proprietary company should have is 50. Furthermore, the number of employees that a proprietary company should have is not more than 50. Furthermore, a proprietary company must not have revenue of more than $ 25 million or the value of the assets of the organization fall at less than $ 12.5 million. Another type of a company is a public limited company. A public limited company is a large company, and the process of forming such kind of a company is complex. This company has more than 50 employees and they are always allowed to raise capital from the public. Section 112 of the 2001 Corporations Act provides the characteristics of a public limited company. It identifies a public company as an organization that is limited by shares and guarantee. Furthermore, it is also an organization that is unlimited by share capital. Basing on these facts, the best company that Dilara and Aysha should form is the proprietary company. This is because they do not have employees who are more than 50 and the assets they control is less than $ 12.5 million. Furthermore, because it will be a company that is limited by shares, liabilities of Aysha, Dilara and Polat will be limited by the value of shares they control. 2: Issue As a minority shareholder, what are the remedies that Leo can bring against the directors of the company for failure to pay dividends and unfair dismissal from the board of directors? Relevant Law Despite being a minority shareholder, he can still find protection in the 2001 Corporations Act. This act provides a number of remedies that minority shareholders can get, when they are oppressed by the directors of the company or the majority shareholders. The 2001 Corporations Act requires the directors of a company to exercise their powers in a prudent manner, and to the interest of all the shareholders[7]. It is important to note that minority shareholders do not have the ability to influence the policies of an organization. However, the directors of the company have the mandate and they are required to advance the interests of all the shareholders of the company. They must therefore act in a fair manner. Application This action by the directors of the company can be termed as an oppressive conduct. An important common law principal that defines oppression is Wholesale Society Ltd v Meyer (1959)[8]. Under this case law, an act of oppression is one which is burdensome, wrongful and harmful. From this scenario of Leo and the two directors, the decision to remove Leo as a board member was a wrongful act. Furthermore, coming up with policies that aim at catering for the needs of the directors of the company is wrong and harmful to the interests of the minority shareholders. Section 232 of the 2001 Corporations Act identifies the behavior and activities that subjects a minority shareholder to the notion of commercial unfairness[9]. Under this act, an oppressive behavior occurs when a conduct of the company is against the interests of the members of the company, or it is discriminative and prejudicial against a shareholder. In Wayde v NSW Rugby League, the court was of the opinion that an action by the board of directors would be oppressive[10], if the action breached the provisions identified in section 232 of the 2001 Corporations Act. To efficiently come to a conclusion that a member has been oppressed, the court will apply the objective test, which involves whether a commercial bystander would view the activities of the organization as fair or not fair. Furthermore, in the identified case, there is a breach of the directors duty, and this also amounts to an oppressive behavior. Sections 181 and 183 of the 2001 Corporations Act talks about the breach of duty by directors and how they amount to the development of an oppressive behavior[11]. For instance, section 181 denotes that a director of the company has an obligation of acting to the best interest of the organization, and he must not exercise their power in a manner that that will benefit him. Therefore, this section can be applied to the case of Leo, because the directors of the company were using their powers to benefit themselves, and not the minority shareholders. It is important to note that on a general perspective, the shareholders of an organization have competing interests. Therefore, it is difficult for the directors of the company to act in a manner that satisfies all the shareholders. However, there are some decisions that directors of the company may enact, which violates the rights of other shareholders. For instance a decision to remove a shareholder from the board based on his objections of the activities of the directors is a breach of the right of the shareholders, and a duty of the directors. Remedies Moreover, section 233 of the Corporations Act provides a remedy when the rights of a minority shareholder are breached. Some of these remedies include, the appointment of a receiver manager, allowing the shareholder to sale his shares to the company or a shareholder of the company and providing an injunction to the company from acting in a manner that will harm the interests of the shareholder[12]. Additionally, it is important to note that while choosing the type of remedy to pursue, there are a number of factors to put into consideration. These factors include, the identification of the advantages and disadvantage of the oppressive remedy against actions from the statutory derivatives, they type of company involved and the effects of the choice under consideration. Conclusion Therefore, in the case of Leo, there is a clear violation of his rights, and this includes his right to getting dividends, and a fair treatment from the directors of the company. Leo can seek an injunction, stopping the directors of the company from removing him from the board, or he can sale his shares to other shareholders of the company. Preferably, he can sale the shares to the directors of the company or other members of the board of directors. 3: Issue: The remedies against the directors of the company for engaging in insolvency trading and the possible defenses they can invoke against conviction. Relevant Law The main applicable law in this scenario is section 588G and section 588H of the 2001 Corporations Act. Other laws to supplement the main law are section 9 and section 198, section 180, 181, 182 and 183 of the Corporations Act. Application Section 198A of the 2001 Corporations Act denotes that a business organization is governed and managed by the directors of the company[13]. Therefore, all the directors of the company have a legal obligation and duty to govern an organization. Section 9 of the 2001 Corporations Act provides a definition of who a director of the company is. This is a person who is validly appointed to the position of directorship, or an individual who acts as a director of the company[14]. Furthermore, section 180 to section 183 identifies the four important duties of a director of an organization. For instance, in section 180, a director has a duty to act in care and diligence, to the degree in which a reasonable person will judge the degree of care and diligence that the director engages in. Section 181 denotes that a director of the company has a duty to engage in good faith. Under this section, a director of the company must act in a manner that will promote the best interests of the company they are managing. This includes avoiding any conflicts of interests and ensuring that good managerial practices are implemented and adopted. On the other hand, section 182 requires the directors of the company not to use their position as an advantage for themselves, and to the detriment of the organization. Furthermore, section 183 of the legislation prevents the directors of the company from improperly using the information under their care. From this case, Erol, Kurt and Vanessa as the directors of the company, breached the provisions of the 2001 Corporations Act, regarding their duties, roles and obligations. For instance, the three directors have breached section 180 of the Corporation Act that requires the directors of a company to act in due care and diligence[15]. For instance, the preparation of the financial statements by Erol amounted to negligence, and he did not pursue due care while preparing the statements. Furthermore, Vanessa failed in her duty to act in due care and diligence by failing to read the financial statements and demanding an explanation from Erol. Constant absence of Kurt from the meetings of the organization was a breach of section 181 of the 2001 Corporations Act, because her behavior was not in good faith, and did not promote the interests of the company. It is important to note that because of their failure to act in the best interests of the company, the company became insolvent, when they authorized investments in the loss making businesses that were not reflected in the financial records of the company. It is important to note that section 588G of the 2001 Corporations Act places liability to the directors of the company if they engage in insolvency trading[16]. In this section, the directors of the company have a mandate of preventing the company from incurring debts if it is insolvent at the time it was incurring the debt, and if by taking that debt, the company will become insolvent, and if there are reasonable grounds that the company is insolvent, or it will be insolvent if it incurs the debt under consideration. In this case, there was reasonable ground that the company would become insolvent if it continued to invest in the loss making business venture. Therefore, the directors of the company can be held liable for engaging in insolvency trading. This is a principle that is reinforced in the 2002 case of Scott v Williams Ors[17], where the court held that it is possible to hold the directors of a company responsible for breaching Section 588G of the 2001 Corporations Act and engaging in insolvency trading. Section 588G (2) and (3) identifies the consequences of breaching the law. Remedies Two consequences are identified and they can either be a civil penalty, and this is identified under section 588G (2) and a criminal penalty under section 588G (3). A civil liability will occur if the director failed to prevent the debt or the investment from occurring, and they were aware of insolvency, or there were grounds that could be used to suspect for insolvency. A criminal liability will occur if the directors of the company knew that at the time of incurring the debt, the company was insolvent, and they failed to prevent this debt because they were dishonest and their intention was to defraud. Under the law, the maximum penalty allowed for a criminal liability to insolvency trading is 5 years, and a fine of $ 200,000. In a civil offence, the director can pay a fine of $ 200,000 and compensation as determined by the courts to the company and its shareholders. Subsection 588J1 provides the method of determining the compensation that the directors should pay, in case they are held to be liable for insolvency trading under civil law. The compensation should be equal to the loss suffered by the company. Furthermore, section 206 disqualifies a person from acting as a director of a company. Possible Defenses In coming up with a defense against engaging in insolvency trading, the directors of the company can rely on section 588H of the 2001 Corporation Act[18]. For instance, the directors of the company can argue that the person responsible for providing information was competent and reliable, and he was fulfilling his obligations. This is an argument that Vanessa and Kurt can use to defend themselves. Furthermore, Kurt can argue that he was not available while the decisions to make the investments were made, and he did not have any suspicion that the company would be insolvent due to the investments. The 2002 case of Manpac Industries Pty Ltd v Ceccattini identifies the above factors as a possible defense against insolvency trading[19]. Part B 4. Issue: Can auditors be liable for the tort of negligence to third parties? If they are not, what are the conditions that may make them to be liable to third parties for the tort of negligence? Auditors Do Not Owe A Duty Of Care To Third Parties Negligence is an example of tort and the plaintiff has the responsibility of proving the balance of probabilities against the action of the defendant. The 1932 case of Donoghue v Stevenson identifies the condition that exists, for an action of negligence against a defendant to succeed[20]. Basing on these facts, for the courts to award remedies associated with negligence, the plaintiff must proof that a duty of care was owed to him by the defendant, and he has suffered harm because the defendant breached the duty of care owed to him. It is important to note that in the 2000 case of Agar v Hyde, the court made a ruling that duty of care is a legal obligation and its breach must result to a liability of damages[21]. Furthermore, professionals normally owe a duty of care to their clients. Therefore, auditors normally owe a duty of care to their clients, and not to any third party who may rely on the reports of the auditor. This is a principle that was established in the 1992 case of Caparo Industries v Dickman[22]. While making a decision I this case, he House of Lord ruled that for any duty of care to exist, there must be a proximate relationship. Basing on these facts, the notion of foreseeability is not enough in making a decision on whether to hold an auditor responsible to third parties, for providing negligent work. Therefore, shareholders who may rely on those reports to make future investments may not succeed in bringing a negligence case against an auditor. This is because they do not have any proximate relationship. Furthermore, this is a position that is reinforced in the case of Columbia Coffee v Churchill[23]. In this case, the court was required to make a ruling on two important issues. The first issue is whether an auditor owes a duty of care to a potential investor, and if they owe a duty of care to the existing shareholders of the company. In providing an answer to the first question, the House of Lords made a ruling that an auditor cannot be liable for acts of negligence to people who will rely on the information prepared by the auditors to make an investment. In as much as it is foreseeable that there are people who may rely on the statements for investments, foreseeability alone is not a sufficient ground, that can lead to holding an auditor liable for acts of negligence. Furthermore, the House of Lords concurred with the ruling made in Columbia Coffee v Churchill; in the case of Caparo Industries v Dickman, that a relationship must pass the proximity case, for an auditor to be held liable for a negligence case against a third party. On the second issue, on whether shareholders can rely on the information provided by the auditors, the House of Lords made a ruling that auditors owe a duty of care to shareholders in general, and not individual shareholders of the company. Exemptions: When Auditors Can Owe A Duty Of Care To Third Parties However, the court made a ruling that there are circumstances where a proximate relationship between an individual shareholder and the auditors of the company would exist. In the 1997 case of Esanda Finance Corporation v Peat Marwick[24], the court established three principles that must exist, for a third party to bring a successful case against an auditor under the tort of negligence. These principles are, the information prepared by the auditor will be communicated to a third party or an identified class of people, the information prepared by the auditor will be used by a third party to engage in a transaction and it is likely that the third party will enter in to the relationship, based on the advice of the auditor. Australian law under section 18 of the ACL prohibits any deceptive conduct a professional can have towards his clients[25]. If these are proved, a number of civil remedies emerge, and they are injunction, damages or other orders that the court sees fit to issue out. Opinion Basing on these facts, I agree that auditors do not owe a duty of care to third parties, unless, there is evident that the prepared report will be relied upon by the third parties, and they will use the results of the report to make a transaction and chances are high that their decision will be based on the contents of the prepared report by the auditors.