company is unfairly with the requirements in reporting the two pension plans. Also the company needs to determine the correct method for the two segments to be eliminated. Thus‚ the memo describes the reporting requirements for the pension plans of defined contribution‚ defined benefit‚ and other postretirement plans. The memo also discusses the process to eliminate the unwanted segments. Defined Contribution A defined contribution plan is one of the two most frequently used pension plans. “A defined
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Please feel free to contact our hotline with any further questions‚ 1-866-555-STBK. Danielle Realty CPA‚ Starbucks‚ Inc. MEMORANDUM TO: Management FROM: Danielle Realty CPA DATE: July 5‚ 2010 SUBJECT: PR Communication Memo This memo is sent out to concur with the recent press release that was sent out to our stockholders‚ creditors and suppliers with our company. The press release was to communicate to them that our company is still strong with the recent resignation of
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Occupational Safety and Health is a major responsibility to all employers. It becomes more of a factor when the nature of the business involves hazardous materials and environments. In order to ensure that businesses are functioning properly and efficiently‚ it is imperative that companies are staffed with individuals who are trained properly in their occupation. This memo will detail some key issues with British Petroleum along with possible recommendations that can be used to make the operations
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From: Jackson [mailto:Jackson@clovines.com] Sent: Mon 06/15/2008 3:13 PM To: Rachel Cohen[Rachel.cohen@clovines.com] Cc: Subject: Recommendation for the position of Assistant Buyer Mrs. Cohen‚ I am pleased to recommend Jennifer Ramirez for the open position as assistant buyer in the women’s sportswear division. Mrs. Ramirez started working for us as a temporary hired sales clerk in the designer sportswear boutique of our main store in Miami during the busy 2006 Christmas season
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Team Leadership Memo As of recently the company has decided to add a department to help the company’s strategic plan to enter a particular market segment. My manager has informed me that I will be leading a team in the new department that has already been assembled consisting of (names). For our team to be successful‚ we have to accomplish efficiently the goals set by the company. I have developed a strategy on how to lead this team based on our diverse group of women. I believe with our different
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To: A certain colleague From: Lijuan Wang(Lisa) Date: November 01‚ 2012 Subject: Job Share Memo Introduction: Now I am working at “Beijing Sino Lawyers’ Firm”. My duty is to assist lawyer Tao Feng in dealing with the paperworks and clients. To be specific‚ my job is to act as an information collector‚ a law documents writer‚ a cases assistance‚ a data organizer‚ and a clients communicator. Our firm consist of several senior partners‚ normal lawyers‚ and many assistances. In order to work
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Nordstrom Executive Summary This memo will provide a brief history and financial overview of Nordstrom‚ a high-end‚ quality clothing store operating in 28 states with more than 200 stores according to Nordstrom’s Business Wire press release on December 2‚ 2010 (Nordstrom‚ 2010). Additionally‚ an overview of the financial information includes specific details from the balance sheet‚ income statements‚ and statement of cash flow for 2007 through 2009 and any latest reporting for 2010. The statements
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I am writing this memo in regarding to issues of these tasks that I do on a regular basis. My tasks during work are to print out events that come through the 25 live website from school my duty is to make sure every event is printed out and highlighted. Once I printed and highlighted the main details of the event such as date‚ time and location I must input the event on our school calendar and spreadsheet. 3 Examples of Difficulties Paying attention to detail *The way 25 live is set up is that
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Shambhavi Ray Crisis Memo‚ September 7‚ 2014 MEMORANDUM To: Mr. Greg Creed‚ CEO of Taco Bell From: Shambhavi Ray‚ Carey Consulting Date: September 15‚ 2000 Subject: News Release by Friends of the Earth Statement of Purpose To minimize brand damage due to the Friends of the Earth news release‚ our team believes that the recommendations listed in the following memorandum must be followed at the earliest. Background A special interest group called Friends of the Earth will be initiating
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Controlled Assessment- Macbeth Explore and analyse the portrayal of Macbeth’s character in the play Macbeth In order to understand the vast complexities of Macbeth’s character it is key to understand the context of when the play was set and written and also stimulus Shakespeare used to help formulate his story such as the Holinshed Chronicles which were historical documents. Shakespeare selected‚ altered and added to the chronicles to help create an interesting and stimulating set of characters
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