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Explain why fixation is an essential element of any copyright claim.Should the originality requirement be sufficient? In Gould Estate v Stoddart Publishing Co, a journalist named Jock Carroll visited with Glenn Gould, who was soon to become a world famous pianist, but at that point was still a largely unknown artist.As the pair chatted about a range of topics, Carroll snapped 400 pictures, tape recorded some discussions, and wrote notes for others.After Gould's death many years later, Carroll published a book containing photographs and quotations from the time that the pair spent together.Gould's estate sued Carroll for breach of copyright.The court rejected that claim on the ground that the copyright owner was actually the person taking the notes, and not the person who was being quoted.Do you think this is a fair way to allocate copyright?
Accounts Receivable Turnover Ratio
A financial metric indicating how effectively a company collects its receivables or money owed by customers.
Average Days Sales
A metric that estimates the average time it takes for a company to collect cash from its customers after a sale has been made, often used in analyzing a company's liquidity and operational efficiency.
Receivables
Amounts of money owed to a company by its customers or clients for goods or services provided on credit.
Bad Debt Expense Adjustment
An accounting entry to estimate and record the amount of accounts receivable that is not expected to be collected.
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