To: Pharma Co. From: Chao Sun Re: Restructuring Costs Date: Sep 28‚ 2014 Background Pharma Co. is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma Co. is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area as part of the restructuring a business line. The relocation plan
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your prices‚ your D and E categories that were hindering you initially would have you soaring. Recommendation My recommendation for maximum profit would be to mark your prices up 50%. This would be your best bet if you would like to quit your other job and turn this into a full time business. However‚ you must note that you would have more time to travel so your travel expenses would definitely rise. Also take in consideration that your other fixed expenses will rise once you start
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IFRS Illustrative financial statements October 2012 kpmg.com/ifrs 1 Contents What’s new 2 About this publication 3 Independent auditors’ report on consolidated financial statements 5 Consolidated financial statements 7 Consolidated statement of financial position 9 Consolidated statement of comprehensive income – single-statement approach 13 Consolidated statement of changes in equity 17 Consolidated statement of cash flows 21 Notes to
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Accounting Memo Tiffany Toro BCOM/230 June 9‚ 2014 Wayne Moore Accounting Memo This accounting memo was certainly meant to only be seen by peers; the terminology is colloquial and informal. The first problem with the memo is the addressee is not addressed correctly; instead of “Accounting Team Mate”‚ the individual (s) should be addressed by name and title. As well instead of “subject” it should state “re:” The individual should not be addressed again when commencing to develop the actual
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Marketing management‚ summary chapter 1 (Marketing: creating and capturing customer value) What is marketing Marketing is managing profitable customer relationships. Marketing defined Marketing must be understood in the sense of satisfying customer needs. Marketing = the process by which companies create value for customers and build strong customer relationships in order to capture value from customers in return. Simple model of the marketing process: Create value for customers
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Executive Chef job description: 1. Responsible for enhancing the food product that is presented to guests. 2. Make changes that respond to the marketplace and to guests’ needs‚ both present and anticipated. 3. Recommend changes to the food product. 4. Use market research to develop new products. 5. Responsible for maintaining quality of food product and ensuring consistency in food delivery and standards. 6. Provide support of a specialist nature to the Executive Committee‚ particularly to
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Memo Review Tactics for writing Memos are the same as other communications in business ‚ such as emails or written letters. These Memos are brief‚ informal and straight to the point. When you have longer Memos they will required you to use more formal tone and conduct yourself with a professional intent. Make sure that you address the memos as needed‚ but stay away from Jargon that management might not approve of. You will have where different accounting will use this jargon among themselves
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THE CITY OF NEW YORK DEPARTMENT OF CITYWIDE ADMINISTRATIVE SERVICES APPLICATION UNIT 1 CENTRE STREET‚ 14TH FLOOR NEW YORK‚ NY 10007 REQUIRED FORMS APPLICATION FORM FOREIGN EDUCATION FACT SHEET (IF APPLICABLE) MICHAEL R. BLOOMBERG Mayor EDNA WELLS HANDY Commissioner NOTICE OF EXAMINATION CHILD PROTECTIVE SPECIALIST Exam Nos. 3340‚ 3341‚ and 3342 AMENDED NOTICE - MARCH 20‚ 2013 WHEN TO APPLY: On the date of the test. APPLICATION FEE: $61.00 Payable only at a Computerized Testing Center
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1. Course Description In designing this course‚ the main priority was to enhance the students’ critical reading skills needed to trigger the writing of a correctly documented argumentative paper. As such it is vital that students prepare the assigned reading passages prior attending class. The course will also take the students through the journey of developing and improving their skills of reaching a focus of research‚ selecting and synthesising valid sources‚ outlining the different sections
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Chemistry II lab Why do liquids evaporate at different rates? Section1: Have you ever left a container with some type of liquid in it and wondered how it could it evaporate so quickly? The evaporation of an unpredictable liquid is an endothermic process that results in a temperature decrease. The amount of temperature decrease is related to the strength of intermolecular forces of attraction. The rate of evaporation can be described as the change of temperature divided by the time it takes to
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