Phuket Beach Hotel Essay Essay Example

Phuket Beach Hotel Essay Essay Located at Patong beach. Phuket Beach hotel has some underutilized infinite. The hotel has an option of outsourcing this infinite to Planet Karaoke Pub for a monthly rental income. Alternatively. the hotel can construct a saloon itself as such saloons are fast spreading in Thailand and pull many new clients and turning income for itself. Such capital investing determinations are the really critical determinations for any organisation as it will hold to populate with its effects for many old ages. A comprehensive survey is required to make up ones mind which of the proposed undertaking is traveling to be most profitable in the long-run. All investing options need to be studied wholly and all the pros and cons should be listed to enable the company proprietors to do appropriate concluding determination. Thus. for such determinations. Capital budgeting is done which help the organisation select which expenditures will bring forth higher income over the multi-year period. After making capital investing analysis for the two proposed investing programs. the Planet Karaoke Club undertaking seems to be more executable. We will write a custom essay sample on Phuket Beach Hotel Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Phuket Beach Hotel Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Phuket Beach Hotel Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Although the Beach Karaoke Pub undertaking is more monetarily honoring. it is besides more vulnerable to assorted menaces and undertakings negative EACF under such state of affairss. Planet Karaoke Club undertaking is besides more attractive because it guarantees fixed rental income for 4 old ages of the undertaking life. where as the income is unsure for the other undertaking. Beach Karaoke Club stands the benefit of enrolling the internal surplus and already trained staff. . If the transportation is efficient. it will hold a zero chance cost. But there is a possibility of deficit in work force due to the big new undertaking. and hiring of staff brings with itself addition in the costs. Hotel’s gross will besides be affected due to any negative affect on the sale of the suites. This in bend will besides hold an impact on the operating disbursals related to the room. which is straight relative to the room gross revenues. The initial investing for this undertaking will be of decor. furniture and equipments. Salary costs. nutrient and drink costs. fixs and care costs will be the major disbursals for this undertaking along with other operational disbursals. In this analysis. merely incremental hard currency flows are relevant. This is why involvement payments are non taken into consideration. Even depreciation is deductible for revenue enhancement intents and do non account for hard currency flows. These two reciprocally sole undertakings can be ranked through assorted assessment standards. On the footing of given capital information. an 11. 0 % of leaden mean cost of capital is computed. Same is used for dismissing all the hard currency flows in the undertakings. Equivalent Annual Cash Flow method ( EACF ) is used to compare the two undertakings more efficaciously with respect to length and clip. This method is so designed to supply for the clip value of money. The four other suggested standards are besides used but they have there ain defects. where as. EACF provides with accurate conse quences for ciphering the existent economic growing on annual footing for the whole undertaking life. It is seen that the Hotel ( board of managers ) uses the Average Rate of Return on Investment ( ROI ) and Paybak period methods to measure its capital undertakings. although these two methods do non supply accurate analysis. This is so because these two methods do non take into consideration the clip value of money. which is an extreme of import construct. The Payback period method further ignores the benefits that will happen one time the wage back period is over. The ROI method is besides inconsistent because you are non puting when leasing. Ignoring the defects of the two methods for the clip being. and utilizing it for the analysis. we compute an mean ROI of 39. 17 % and payback period to be 2. 43 old ages for the Planet Karaoke undertaking. Where as. the ROI for Beach Karaoke Pub comes out to be 43. 7 % and 2. 58 old ages as its payback period. Net Present Value ( NPV ) method can besides be used for measuring the undertakings. It is an efficient manner of gauging economic addition with regard to clip value of money. but once more this method can non be used for comparing assorted undertakings with different life times. Yet. utilizing this method we compute the NPV $ 384. 204. 55 for Planet Karaoke Pub and $ 1365622. 91 for the Beach Karaoke Pub. The Internal Rate of Return ( IRR ) turns out to be 67. 31 % for Planet Karaoke Pub and 34. 12 % for the other. This method which is used to mensurate the efficiency of the investing has its defects. Evaluations utilizing this method might hold multiple values and it presumes that the interim hard currency flow can be reinvested at IRR. which is non right. The Equivalent Annual Cash Flow. being the best analytical tool is besides computed and used for determination devising. The EACF of Beach Karaoke Club is estimated to be 323. 731. 71 and 124. 103. 76 for the Planet Karaoke Pub. Due to its income certainty. even the sensitiveness analysis shows that Planet Karaoke Club is a better pick. The undertaking brings with itself assorted benefits. The undertaking guarantees gross by agencies of monthly rental income and one-year fixs and care charges. The major disbursals include the care charges. which are every bit distributed over the project’s life. As this undertaking doesn’t need all the available infinite for the nine. the staying infinite can besides be used for doing an back street for the hotel. A comparative analysis will demo that when the wages of the Beach Karaoke Club undertaking exceed 5. 47 % of its gross revenues. the Planet Karaoke undertaking becomes more cost-efficient. Additionally. Beach Club project’s EACF will be less as compared to the other undertaking. if the gross revenues gross is less than 89. 69 % of the expected gross revenues. This undertaking seems more vulnerable to effects of capital cost due to its longer life period. Furthermore. this undertaking will once more be less preferable if its Cost of Capital ( COC ) rises above 25. 98 % . There are assorted other factors which can non be expressed numerically. but they do hold a major impact on the undertaking and hence on its choice. One of the major such factor is the safety and security issue. The development of a Karaoke Club will ask for many unwanted invitees like drug nuts. drinkers and felons. There incoming will certainly consequence the visits of people along with their household and kids and therefore. will convey approximately negative impact. In order to cover with any un pleasant fortunes. more security guards will hold to be hired which will convey with itself an addition in the operating costs ( informations for this is non provided for the analysis ) . On the other manus. such nine would besides convey with itself extra investing and sponsorship. As the analysis brings to illume that it is more good for the Hotel to out beginning the under-utilized infinite instead than develop a saloon itself. Wanida should propose investing recommendation in the favour of Planet Karaoke Pubs. This undertaking retains a positive EACF under unfavourable state of affairss and warrants fixed income.

The Odyssey Essay

The Odyssey Essay The Odyssey Essay The Odyssey is characteristically classified as an epic though not all readers may find this book an epic. This book is certainly an epic since it is a heroic tale that is filled with many obstacles which the hero concurs. Also the tone that is used in the book is one of admiration which goes to increase the worthiness of the hero. This book is also full of supernatural powers that influence what is happening in the book. In this essay each of these three characteristics will be proved thus proofing that the odyssey is indeed an epic. Book one of the Homers Odyssey foretells what is going to happen in the next twenty three books of the Homer’s Odyssey after the incantation of the Muse, the book then vividly shows the events leading to Athena’s appearance before the council of gods to seek their assistance in bringing Odysseus safe and sound back to his kingdom of Ithaca. After Troy is destroyed, the Greeks try to go back home but are unable after they were cursed by the gods. The ones who make it are met by death upon their return. However, Odysseus is left alone on the island of Ogygia and is held captive for eight years by the beautiful goddess Kalypso. Odysseus tries to go back home but his journey is blocked by Poseidon the sea god as Odysseus had blinded his son the Kyklops Polyphemos. However, all the other gods apart from Poseidon are in support of Odysseus return home. Poseidon goes on vacation and the gods finally, in support of Athena, send out a messenger Hermes to instruct Kalypso to release Odyssyus after detaining him for seven years. â€Å"But now that god had gone off among the sunburnt races, most remote of men, at earths two verges, in sunset lands and lands of the rising sun, to be regaled by smoke of thighbones burning, haunches of rams and bulls, a hundred fold†.( Demilio) In the intervening time, Athena arranges to influence Telemachus to take action. She does this by Disguising herself as a loyal friend of the family, Mentes, she descends to Ithaca to convince Telemachus to hold an meeting, reprimand the suitors, and commission a boat with crew to journey all the way through Hellas seeking news of his father. The gods feast as they discus Aegisthus, Agamemnon and Orestes. This is due to the fact that Aegisthus had made love to Agamemnon’s wife unlawfully and after that he went out and killed Agamemnon. The gods found this a great folly on Aegisthus as Hermes had been sending to warn him of his actions though he Aegisthus would not listen. His unlawful actions caught up with him when Agamemnon’s son Orestes killed him for the death of his father. This assists Agamemnons son to evolve to manhood and he then wins himself his patrimony. â€Å"Dont kill the man, dont touch his wife or face a reckoning with Orestes the day he comes of age and wants his patrimony.†(Demilio) Telemachus had to obtain the support of the Ithacan elders the same way Athena held a meeting of the gods before she was able to get her plan underway. Athena said she will go to Ithaca to rouse Odysseus son to action. Telemachos complains to the congregation about the demeanor demonstrated by the suitors upon which he requests them to retreat to their dwellings. Two of the most important suitors, Antinoos and Eurymachos, are the potential candidates in this course. Antinoos whines about the way Penelope tricked them while she delayed her promise of choosing her husband. With Athenes assistance, Telemachos heads to Pylos, or the the city of Nestor. At Pylos, Telemachos is welcomed received by the king Nestor who narrates him stories of the leaving from Troy, the assassination of Agamemnon and the return of Menelaos. Encouraged by Telemachos’, Nestor narrates in more detail the tale of Klytaimestra and Aigisthos their scheme not in favor of Agamemnon, and Orestes’ avenging of his father’s murder. Telemachos and Peisistratos reach Menelaos palace and find king celebrating having a celebration. The following day, Menelaos narrates his close-up with Proteus, the Sea. Helen remembers how happy she was when Odysseus slayed many Trojans before he left. The Trojan women raised a cry but my heart sang for I had come round, long before, to dreams of sailing home, and I repented the mad day Aphrodite drew me away from my dear fatherland, forsaking all child, bridal bed, and husband a man without defect in form or mind. (Demilio) Odysseus is released by the nymmpho Kalypso and he goes to the land Phaiakians. When odessyeus disembarks at the fortress of Alkinoos he is accorded a place at the banquet and the king promises him that he will assist him to get back to his home. Odysseus narrates his return to Circes’ Island and how she alerted him of the threats they would get ahead. After he ends his story, Nestor starts to sum up the events of the Trojan warfare involving Telemachos, Odysseus son, but he gives up somewhere along the way, exclaiming: Odysseus and his son return to, though separately, to Ithaka. Odysseus makes himself known to his son and planned revenge on the suitors. He then returns to his palace. He returns dressed as a beggar. Penelope comes up with a contest to figure out the suitor she will marry. Each of them fails to shoot the mark with Odysseus bow. Disguised Odysseus is however, able to shot the mark and he reveals himself to the suitors. All of them are killed while the servants who were disloyal are punished. Finally, Penelope and Odysseus are reunited. ______________ is a professional essay writing service which can provide high school, college and university students with 100% original custom written essays, research papers, term papers, dissertations, courseworks, homeworks, book reviews, book reports, lab reports, projects, presentations and other assignments of top quality. More than 700 professional Ph.D. and Master’s academic writers. Feel free to professional essay help on The Odyssey from our professional essay writing service.

Complete List Open Admission Colleges With 100% Admission

Complete List Open Admission Colleges With 100% Admission SAT / ACT Prep Online Guides and Tips If you’re worried about getting into college, we're here with some news that may ease your mind: There are open admission colleges (aka open enrollment colleges), colleges that offer admission to all students provided that they have a high school diploma or GED. Regardless of your GPA or standardized test scores, you can have the opportunity to pursue a college degree at one of these schools. In this article, we'll define open admission colleges, explain the pros and cons of attending a college with open admissions, and provide you with a list of four-year colleges with a 100% acceptance rate. What Is an Open Admission College? Open admission, or open enrollment, means that everybody who has a high school diploma or GED can attend. Nobody is rejected. Open admission schools have an acceptance rate of 100%. Generally, you don’t have to take the SAT or ACT to be admitted, but many open admission colleges require placement tests. Types of Colleges That Are Open Admission There are public, private independent, private liberal arts, and private religious colleges that are open admission. Examples of public open admission colleges include UTEP, Metropolitan State, and Weber State. The University of Pikeville is an open admission liberal arts college. Arlington Baptist College and Jarvis Christian College are open admission religious colleges. Also, some colleges with open enrollment, including Baker College and Dixie State University offer both associate (2-year) and bachelor's (4-year) degrees. Furthermore, some open admission universities offer distance or online education. The majority of community colleges are open admission. At a community college, you can get a trade certificate, an associate degree, or transfer to a 4-year college to get your bachelor's degree. Community Colleges (2-Year) vs. Open Admission Colleges (4-Year) Although most community colleges and all 4-year open admission universities accept anyone who applies, there are still some major differences between the two types of programs. Most importantly, the bachelor’s degree you receive from a 4-year college is a more advanced degree and will provide more job opportunities than the associate degree you receive from a 2-year college. Nonetheless, each type of school has its own benefits. Let's go through them. Benefits of Attending a Community College Even though 4-year colleges tend to be more highly regarded than community colleges, community colleges do offer some advantages. Lower Cost Most community colleges are a fraction of the price of 4-year colleges.According to the National Center for Education Statistics, the average cost of tuition and fees for 2018/2019 at a two-year school was only $3,660, just over one-third of the cost for a year at a four-year public institution. You Can Transfer to a Four-Year College Community colleges offer you the opportunity to transfer to a 4-year college and get a bachelor’s degree. In fact, many public 4-year colleges offer guaranteed admission to in-state community college students if they fulfill certain requirements. Some of my former students attended community college and were able to transfer to prestigious colleges like UC-Berkeley and UCSD. Many Community Colleges Offer Certificates in Specific Trades Whereas 4-year colleges tend to offer degrees in more academic or scholarly fields, most community colleges offer certificates in trades that directly lead to employment. The majority of certificate programs can be completed in less than a year. Common certificate fields of study include health care, cosmetology, auto mechanics, and computer and information services. You can get a cosmetology certificate at a community college. (COD Newsroom/Flickr) Benefits of Attending a Four-Year College Besides the increased opportunities and higher income you're likely to receive if you get a bachelor's degree vs. an associate degree, there are additional benefits of attending a 4-year college right out of high school. You're More Likely To Get a Bachelor's Degree Students are more likely to get a bachelor’s degree if they start their post-high school education at a 4-year college. In my experience, only the most motivated students who attended community college ended up transferring and receiving bachelor’s degrees. While everyone at a 4-year college is pursuing a bachelor’s degree, many community college students aren’t. You have to be more driven and fulfill all the necessary requirements to transfer to a 4-year college. Better Social Life Four-year colleges tend to offer better social lives for their students. Many community college students only spend time on campus when they’re in class. The average age of community college students is older; there are many part-time students and older people who are trying to continue their educations. At four-year colleges, even those where the majority of students don’t live on campus, there are usually more extracurricular activities and out-of-class interaction between students. Takes Less Time To Get a Bachelor's Degree On average, it takes longer for a community college student to receive a bachelor’s degree than it does for a student who starts at a 4-year college. According to the National Center for Education Statistics, the average time it takes to complete a bachelor’s degree is: 71 months for students who begin at 2†year colleges 55 months for students who begin at 4-year public colleges 50 months for students who begin at 4-year private colleges The lower cost of community colleges mightbe offset by the additional time it could take to receive a bachelor’s degree. Open Admission vs. More Selective Colleges You may end up deciding between an open enrollment college and a more selective college when you're making your college decision. I'll break down the advantages of each type of institution. Benefits of Open Admission Colleges Because of the lower admission requirements at colleges with open admissions, it may be easier to excel in more demanding subjects at an open admission college because you’re likely competing with fewer gifted students, and you may be able to maintain a higher GPA. A higher college GPA can increase your chances of gaining admission to graduate or professional schools and getting certain jobs after you graduate from college. Also, the cost of open admission colleges, especially public open admission colleges, is usually lower than those of more selective institutions. Even when comparing private colleges, colleges with open enrollment tend to be cheaper than more selective schools. The tuition and fees for Jarvis Christian College, a private Christian college with open enrollment in Hawkins, Texas is $,720. That's significantly cheaper than the $48,330 tuition and fees for Rice University, a selective private school in Houston, Texas. For comparison, the tuition and fees for Texas AM, a public university, is $,036 for in-state students and $31,214 for out-of-state students. Lastly, open admission colleges offer you the opportunity to be around more diverse types of students. Open enrollment colleges typically enroll many more older students and part-time students who might have full-time jobs or families. More selective colleges tend to be composed mostly of students who did well in high school and attended college right after graduating high school. Part of the education you receive in college comes from being around different types of people who have different backgrounds and perspectives. You can save money by attending an open admission college. (Images Money/Flickr) Benefits of More Selective Colleges Often, schools are judged based on their acceptance rates. Schools with higher acceptance rates tend to have worse reputations than more selective colleges. While you can accomplish your academic and professional goals by studying at any college, it can be more difficult to get certain jobs or admitted to more selective graduate school programs from a less prestigious university. More selective colleges often have a higher caliber of student. In college, you learn from and are inspired by your peers. More selective schools have a greater percentage of driven students with advanced academic skills. Lastly, more selective schools typically have more resources. Because they have more resources, more selective schools often have better dorms, academic facilities, and more prestigious professors. List of Open Admission Colleges All of the colleges on the list are 4-year colleges with 100% acceptance rates. I put the public colleges are in bold. Besides these colleges, there are a number of colleges that are close to open admission. They have acceptance rates of between 97% and 99.9%. Assuming you meet minimum requirements, you’ll almost definitely gain admission. Check out our list of schools with the highest acceptance rates. Some seminaries and schools of religious teaching, like yeshivas and rabbinical colleges, are also open admission, but I didn't include them in this list. Alabama School City State Columbia Southern University Orange Beach AL Heritage Christian University Florence AL California School City State Academy of Art University San Francisco CA Coleman University San Diego CA Life Pacific College San Dimas CA National University La Jolla CA Northwestern Polytechnic University Fremont CA Connecticut School City State Holy Apostles College and Seminary Cromwell CT District of Columbia School City State University of the Potomac Washington DC Idaho School City State Boise Bible College Boise ID Lewis-Clark State College Lewiston ID Kentucky School City State University of Pikeville Pikeville KY Massachusetts School City State Boston Architectural College Boston MA Maryland School City State University of Maryland University College Adelphi MD Michigan School City State Baker College of Auburn Hills Auburn Hills MI Baker College of Cadillac Cadillac MI Baker College of Clinton Township Clinton Township MI Baker College of Flint Flint MI Baker College of Jackson Jackson MI Baker College of Muskegon Muskegon MI Baker College of Owosso Owosso MI Baker College of Port Huron Port Huron MI Minnesota School City State Metropolitan State University St. Paul MN Missouri School City State Missouri Western State University St. Joseph MO Harris-Stowe State University St. Louis MO Nebraska School City State Wayne State College Wayne NE New Hampshire School City State Granite State College Concord NH New Mexico School City State New Mexico Highlands University Las Vegas NM Santa Fe University of Art and Design Santa Fe NM Western New Mexico University Silver City NM New York School City State Medgar Evers College Brooklyn NY Ohio School City State Ohio University Southern Ironton OH Oklahoma School City State Cameron University Lawton OK Oklahoma Panhandle State University Goodwell OK Texas School City State Arlington Baptist College Arlington TX Fisher More College Fort Worth TX University of Texas at El Paso El Paso TX Jarvis Christian College Hawkins TX Utah School City State Dixie State College St. George UT Utah Valley University Orem UT Weber State University Ogden UT Washington School City State City University of Seattle Bellevue WA What's Next? As you're going through the college application and selection process, make sure that you're researching colleges to make sure you attend the best college for you. Figure out whether you should go to a rural, urban, or suburban college. If you're concerned about college costs, check out these 79 colleges with full ride scholarships. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Labor Economics Essay Example | Topics and Well Written Essays - 1000 words

Labor Economics - Essay Example James Watt had perfected the modern steam engine which became the foremost energy source and ushered the era of Industrial Revolution. The United States had declared its independence from England and thereafter became the epitome of industrialization. Eight hundred thirty seven years later, many postindustrial societies are transitioning to internationalized information societies that have brought about myriad changes and challenges which are the subjects and objects of the study of labor economics. 2. Discussion Labor economics is a social science that analyzes, makes inferences, and theorizes about organizations, institutions, and behavior of the markets for wage labor in industrializing, industrialized, or internationalized information economies. It seeks to understand the characteristics of suppliers of labor services, the demands of labor services, and the resulting pattern of wages, employment, and income (Wikipedia contributors). However, labor economics does not include it it s study the psychology or sociology of individual employment decisions, such as the emotional ill effects of unemployment or the social gain of wages and salaries or chosen type of work. Current market analyses usually do not take into consideration unpaid labor such as stay-at-home spouses who are raising children or caring for their elders although some recent studies have used the tools of labor economics to know the impact of nonworking spouses, children, and the elderly on household decision-making or on social topics such as marriage, fertility, discrimination, and crime in relation to the labor market. Because labor and the study of labor is of paramount importance and naturally linked to the wealth of a nation’s economy, it is essential that governments thoroughly analyze and investigate its many facets. Labor is the measure of human activity to produce goods or services defined in contrast with other factors of production like land and capital. Labor wages are remune ration for work completed per unit of time. In calculating labor by wages, hours, or efficiency, a business company can use these data in figuring the optimal work force and most favorable wages to maximize productivity and profitability. A government can also use this type of data to determine or curb unemployment and assess the impact of labor on a nation’s economy. A country’s labor force is the number of individuals age 16 and over (working age by law), who are employed, self-employed or actively seeking employment. The non-labor force are those individuals who are not seeking employment such as stay-at-home spouses, those who are pursuing education such as children, retirees, those who are institutionalized such as in prisons or psychiatric facilities, those in the military, and those doing civic service. The unemployment rate is the level of unemployment divided by the labor force. The employment rate is the number of people presently employed divided by the work ing age population. The labor market is quite similar to

The Nature of the Pharmaceutical Industry Assignment

The Nature of the Pharmaceutical Industry - Assignment Example I would ask them to give me the medications for now for the life of my loved one is in danger and will ask them to pay for it in installments. If they do not agree to this, I will have no other option besides breaking in and stealing the medicine, for the life of someone I love is in danger. At that particular time, I am not going to have any ethical consideration, because all that will be running in my mind would be saving the life of someone I love. I will be ready for the consequences of my actions because I am aware of the fact that what I would do is wrong and its result will not be in my favor but for the time being my initial goal will be nothing but saving someone’s life. I do not care if they will file a law suit against me for at that time my only priority will be saving the person I love. 2.  As the Chief Executive of a medicine supply business, it is my responsibility to ensure the safety of my consumer. If the product has caused any sort of harm in the lives of the people who are purchasing our products, so it the responsibility of our firm to pay the damaged caused. In this case, it will be better to first fix the problem that exists in the product before it causes anymore damage to the customers. However it is also very important to give compensation to the customers for the deaths of their relatives or families. It seems that this action taken by the company will ruin its reputation and name in the eyes of its customers, which is not true at all of our firm to .

Curleys Wife and Crooks in John Steinbecks Of Mice and Men Essay

Curley's Wife and Crooks in Of Mice and Men - Lord Chesterfield once said, "You must look into people, as well as at them." If you apply this logic to Curley's wife and Crooks in the book, Of Mice and Men, you will find that they are the same in many ways despite their differences in race and sex. These two unfortunate souls live in a world full of shattered dreams, discrimination, and loneliness. Langston Hughes once said, "Hold fast to dreams for if dreams die, life is a broken winged bird that cannot fly." This statement is undoubtedly a summary of the goals in Crooks, and Curley's wife's lives. Crooks had a glimmer of hope when Candy and Lennie told him of their plans of having their own farm. At first, he refused to believe in this because he had seen many men with the same intentions. Soon after, Crooks gets demoralized and realizes that he cannot enter a white world. He finally decides not to join the group. Curley's wife also had a goal, which was to become a movie star. Before she married Curley, she met an actor who came through her town with a show. He promised her that she was a naturally good actress, and that he would get her into the movie business. He also promised he would write her, but she never received the letter. She thought that her mother destroyed the letter before she could read it. It can be assumed that the actor used his fame and position to have fun with Curley's wife. He promised to get her into movies to make her happy so ...

Elcano vs. Hill case

NATUREAppeal from an order of the CFI Quezon CityFACTSReginald Hill, a minor yet married at the time of occurrence, was criminally prosecuted for the killing of Agapito Elcano (son of Pedro), and was acquitted for ―lack of intent to kill, coupled with mistake.â€â€" – Pedro Elcano filed a complaint for recovery of damages from Reginald and his father Atty Marvin. CFI dismissed it.ISSUESWON the civil action for damages is barred by the acquittal of Reginald in the criminal case wherein the action for civil liability was not reversed2. WON Article 2180 (2nd and last par) of the CC can be applied against Atty. Hill, notwithstanding the fact that at the time of the occurrence, Reginald, though a minor, living with and getting subsistence from his father, was already legally married.HELD1. NOThe acquittal of Reginal Hill in the criminal case has not extinguished his liability forquasi-delict, hence that acquittal is not a bar to the instant action against him.  Ã¢â‚¬â€œÃ ‚  Barredo v Garcia  (dual character — civil and criminal—  of fault or negligence as a source of obligation):†The above case is pertinent because it shows that the same act may come under both the Penal Code and the Civil Code. In that case, the action of the agent was unjustified and fraudulent and therefore could have been the subject of a  criminal action. And yet, it was held to be also a proper subject of a civil action under article 1902 of the Civil Code.It is also to be noted that it was the employer and not the employee who was being sued.†Ã¢â‚¬ It will be noticed that the defendant in the above case could have been prosecuted in a criminal case because his negligence causing the death of the child was punishable by the Penal Code.Here is therefore a clear instance of the same act of negligence being aproper subject matter either of a criminal action with its consequent civil liability arising from a crime or of an entirely separate and ind ependent civil action for fault or negligence under article 1402 of the Civil Code. Thus, in this jurisdiction, the separate individuality of a c quasi-delito  or culpa aquiliana under the Civil Code has been fully and clearly recognized, even with regard to a negligent act for which the wrongdoer could have been prosecuted and convicted in a criminal case aria for which, after un a conviction, he could have been sued for this civil liability arising from his crime.Culpa aquiliana  includes acts which are criminal in character or in violation of a penal law, whether voluntary or negligent.-ART 1162: â€Å"Obligations derived from quasi-delicts shall be governed by the provisions of Chapter 2, Title XVII of this Book, (on quasi-delicts) and by special laws.† More precisely, Article 2177 of the new code provides:†ART 277. Responsibility for fault or negligence under the preceding article is entirely separate and distinct from the civil liability arising front negligen ce under the Penal Code. But the plaintiff cannot recover damages twice for the same act or omission of the defendant.