included in your paper. Keep in mind that secondary sources are only a guide or an explanation of the law. You should always place greater emphasis on primary authority over secondary authority. Use your judgment as to what you should include in your memo. Avoid redundancy if there are numerous cases covering the same issue or have similar facts. Pick the best source‚ if that is the case. Also remember that constitutional provisions and statutes have greater importance than case law. The citations
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Classmates‚ According to (Oster‚ 2014)‚ "Percentage of receivables and percentage of sales are two accounting allowance methods used to reconcile customer accounts deemed noncollectable. When allowed by generally accepted accounting principles (GAAP)‚ these two strategies are preferred over direct write-off of bad debt expenses. Percentage of receivables and percentage of sales provide a business with the ability to accurately estimate the expected bad debt losses they will have in each succeeding
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MEMO To: Duncan Clarke From: XXXXX Date: October 16‚ 2012 Subject: Balanced Scorecard Technique This memo is in response to your questions concerning the “balanced scorecard” technique that may be of use in the new strategic plan. This memo will first explain what balanced scorecard is and then discuss how it may be implemented. What is balanced scorecard? Balanced scorecard is a performance metric used in strategic management strategies‚ to help an organization monitor and improve
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Purpose: The purpose of this memo is to discuss my knowledge of technical writing and past experiences. This memo will discuss my personal narrative in a summery and then be discussed after. The purpose of this is to also show my writing abilities for this class. Summary: I’ve had many experiences with technical writing. Although I still struggle with my writing abilities‚ I have improved in the past a tremendous amount because of the help of my English 101 professor. My experiences with technical
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Memorandum Date: July 8‚ 2014 To: CEO‚ Canadian Wood Toys Inc. From: Scott Culley‚ CAE RE: Organizational Risks & Mitigation Methods As per our discussion last week I’ve prepared this memo that outlines the risks that CWTI faces and methods of mitigation for those risks. The goal of this exercise is to have a starting point for establishing a risk management process within CWTI. Below I’ve identified risks and provided suggested methods of mitigation for each. I’d like to point out that while
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The AICPA is the group of accountants which has provided some principles to adopt in practices. There are six principles which contain the important elements to protect the interest of public. These six principles determine the ethicality of an event. If these principles are followed by all the CPAs then the manipulation of accounts can be prohibited. The CPAs have the responsibility as well as accountability towards the public. Therefore‚ it is very necessary for all the CPAs to protect the interest
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Memo 2 While working as the Community Coordinator in a model home there have been several learning objectives that I have been able to achieve so far. First‚ in order to improve problem solving skills I have focused on the communication piloting to the last impression our homebuyers have immediately leading up to their closing. Once a homebuyer closes their home the relationship that has been building the past 10 or so months fades out. However‚ the last impression can hurt or help us since the
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In my March 6 memo‚ I discussed the need for Kodak to revamp its core strategy and regain popularity. Eastman Kodak has been the leader of photography and printing products for nearly 130 years. Over the last few years Kodak has been in distress due to its poor fundamental shift into the digital age. Lack of strategic creativity led Kodak to misunderstand the industry in which it was operating. This lack of strategic creativity was costly for Kodak. This memo will explore the options I briefly
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In Treatment Synopsis Jake and Amy April 26‚ 2013 Rapport/Strengths/Resources/Client Systems/Barriers/Diversity: Paul (therapist) and Laura (client) seem to have a good rapport with each other. Effective Communication Skills/Social Work Skills (goals/clarification/redirecting/confronting/tasks/reviewing & evaluating/termination): As far as effective communication skills‚ clarifying and redirecting‚ Paul is continually “steering” Laura and the conversation. Social Work Knowledge (Diversity/Social
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Sentinel Event Child and mother arrived at the hospital at approximately 5:00 a.m. to register for outpatient myringotomy surgery. Mother registered 3 year old child and was escorted to pre-op surgery area for further processing. Mother signed consents; child was gowned and assessed for surgery‚ i.v. and pre-op medication given. Mother informed pre-op nurse that she would be leaving while child was in the OR and would be returning once child was out of recovery. Pre-op nurse gave the mother
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