Section 2 of the article, where it discusses the downfall in efficiency of the formula because the liability factor is essentially random. The article goes on to discuss what factors are in control of a party (potentially only the B side of the equation) and since many of the factors are not in control of a party, how does one select the appropriate level of care in a given situation? What do you make of this analysis? Do you agree that the Hand formula fails to make appropriate incentives to prevent harm?

https://academic.oup.com/lpr/article/5/1/1/990799?login=false