Record owned a farm that was managed by his agent, berry, who lived on the farm. berry hired wagner to bale the hay and told him to bill record for this work. wagner did so and was paid by record. by the summer of the following year, the agency had been terminated by record, but berry remained in possession as tenant of the farm and nothing appeared changed. late in the summer, berry asked wagner to bale the hay as he had done the previous year and bill record for the work. he did so, but record refused to pay on the ground that berry was not then his agent. wagner sued him. decide. [record v. wagner, 128 a.2d 921 (n. h.)]

The sec has historically raised questions regarding the independence of firms that derive a significant portion of their total revenues from one audit client or group of clients because the sec staff believes this situation causes cpa firms to

In risk management, what does risk control include? a. risk identification b. risk analysis c. risk prioritization d. risk management planning e. risk elimination need this answer now : (

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.