Business Memo The importance of budgeting I developed a spreadsheet including three budget schedules of Spiffy Shade Corporation‚ which is Production Budget‚ Direct-labor Budget‚ and Manufacturing Over-head Budget. According to the budget schedules‚ the company can plan ahead and meet the needs of demand. For example‚ form the Production Budget‚ the company can plan how many sunglasses should be produced for each month and quarter. Budget can also facilitating communication and coordination‚ and
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Memorandum Date: 2/18/13 Re: HealthSouth Accounting Scandal HealthSouth Corp.‚ one of the nation’s largest healthcare services providers in the United States was involved in one of the largest accounting scandals in United States history. HealthSouth Corp and its officials overstated earnings in order to meet Wall Street earnings expectations. This memorandum will describe who was involved‚ how the operation was carried out‚ as well as a timeline documenting the resulting damages of the scandal
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To: Prof. Lang From: A. Foster Date: November 23‚ 2010 Re: Smith’s defenses to dog bite Questions Presented: 1) Under Florida Statute Section 767.04 which sets the defenses in which a dog owner can avoid liability due to injury caused by a dog bite‚ can dog owner avoid liability by using the defense of provocation for injuries caused by a dog bite when the owner’s dog bit an 8 year old child‚ when said minor while dressed in a cat costume came onto our client’s property‚ noticed client’s Yorkshire
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TO: Harri Karvinen‚ President FROM: Saurabh Mishra‚ Regional Manager of Sales DATE: 19th July‚ 2009 SUBJECT: Review of proposal to eliminate STP On behalf of all the regional sales managers and the salespersons in TeknoSport‚ I would like to put forth this request to kindly review the pending decision to eliminate the legendary TeknoSport’s Sales training programme(STP). Being part of the business for a long time‚ and from the rich ground work experience that we all believe we have‚ we feel that
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Memorandum To: Mr. David Overton‚ Chief Executive Officer CC: Board of Directors From: Junior Analyst Date: February 6‚ 2013 Re: How Cheesecake Takes The Cake Through my comparative analysis using the five key financial indices of The Cheesecake Factory and P.F. Chang’s China Bistro‚ CAKE seems to be in fact “taking the cake”. Not only the past three years of our financial statements show steady growth and great financial strength‚ but when you compare our financials to P.F. Chang’s we appear
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For this assignment I have chosen Spiderman. In the last movie of the trilogy‚ Spiderman turns into the Dark-Spidey by a symbiote that enters into his body and changes him. When the symbiote attacks Peter Parker he at first feels more powerful. He turns black and acts without judgment. People still see him as Spiderman‚ so his new personality runs his body and runs the town he is supposed to be helping. Mary Jane and others start to notice the changes in him and alienate themselves from him. Eventually
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To: Kelly Johnston‚ CEO From: Chief Restructuring Officer In Reference to: Executive Summary: Eastman Kodak is an industry leader in developing‚ manufacturing‚ and marketing different imaging products for leisure‚ commercial‚ and medical use. Recently‚ Kodak attempted to reorganize its architecture Kodak has been slowly executing a plan to make the transition from a film business‚ to a profitable and sustainable
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George sued Jerry under a theory of intentional infliction of emotional distress‚ alleging various grievances. Jerry has moved to dismiss the complaint on the grounds that even if everything George alleges in the complaint is true‚ George has failed to allege an adequate basis for liability under a theory of intentional infliction of emotional distress. The issue at hand is should the court deny the motion to dismiss. The essential elements of an action for intentional infliction of emotional
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Volvo Trucks (A): Penetrating the U.S. Market Executive Summary The strategic problem is that Volvo is not creating superior value (Appendix 1) for its customers in the US market by utilizing its existence from early 70’s and thus has the poor market share of 11% relative to the top 3 competitors within the industry. The strategic opportunity is to increase the market share from 11.6% to 20% by 2001 by creating a product differentiation advantage. Through the acquisition of a technologically
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MEMORANDUM Date: Dec 10th‚ 2012 To: Osama Emad‚ HR Director From: Amer Yakoub‚ Ahmed Yasin; Events Department Subject: Selection of new Events Manager Introduction: We have to hire a new employee by Dec 20th‚ 2012 to fill the empty position of Events Manager. Background: We have done 3 interviews because our events manager has resigned recently and we need to replace him as soon as possible. To identify the best candidate we put this offer in Emarat Al Yawm and Al Ittihad newspapers
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