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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BUSINESS MEMORANDUM DATE: Jan 30‚2014 TO: James J. Lohman‚ CEO of Excel Industries FROM: Manger of Management advice office SUBJECT: The Cost of Providing Child Care Case Summary/Background There is an increasing number of women‚ who are entering job market approximately two-thirds since 1990‚ all the new workers are woman. However‚ The biggest issue for the woman is maternity and how to take care of their children during their work’s hours. The
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2. FORMAL LETTER-COMPLAINT Rajvind Gill‚ 10‚ Jalan Jujur‚ Taman Jayadiri‚ 68000 Ampang‚ Selangor The Director‚ Ampang Jaya Municipal Council‚ Bangunan Mentari‚ Ampang Jaya‚ 68000 SELANGOR. 15 SEPTEMBER 2009 Dear Sir‚ Poor Maintenance of Taman Jayadiri I am writing this letter on behalf of the residents of Taman Jayadiri to complain about the dismal conditions we have been putting up with for the past three months. 2. One of the main grouses of the residents concerns uncollected rubbish
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INFORMATION: On 9-5-17‚ I‚ Officer J. Daniszewski‚ responded to an embezzlement complaint‚ at Tawas Bay Beach Resort‚ that was reported on 9-3-17. I arrived on scene and made contact with LISA KILLINGBECK an employee of Tawas Bay Beach Resort. Through this investigation‚ no charges will be pursued due to the lack of evidence supporting that the suspect misused employer goods. CONTACT WITH LISA KILLINGBECK: I made contact with KILLINGBECK‚ who advised that the suspect‚ DEVIN MARIE COUNTS
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Bradley sent me a copy of his test of controls work that he did on sales transactions. (Please tell him to send his work to you‚ rather than me.) Based on what Bradley found‚ there looks to be some serious problems in Sales and A/R. You need to write a memo identifying and explaining the significance of the qualitative features indicated by these deviations. Some things you may want to think about: * If the control performance were uniform for the year‚ the deviations would be evenly distributed
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some workshops and trainings for our management employees on the guidelines and policies for the particular state that they reside and work in. This is just to ensure that our management team understands and is adhering to the laws that govern us. Memo #2 Hi Pat‚ the idea that the CEO has to reduce cost of workforce definitely can be done legally. The contingent workers are the worker whose job is temporary differs from the norm of full-time employment. They
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1. Lou Zar’s action regarding to sewing a replica of the U.S. flag to cover the backside/seat of his uniform pants was not unconstitutional. There needs to be compelling reason to restrict Lou from wearing that uniform that caused negative emotion. It would be unconstitutional if the government restricted Zar from wearing his uniform without a compelling reason. The government cannot prove that Zar’s intentions were to commit or threaten any act of violence through his speech. It is true that Zar’s
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September 24‚ 2013 Customer Relations American Airlines‚ Inc. Fort Worth‚ TX 75261 Dear Customer Relations: I am writing to inform you of a high dissatisfactory experience I had with your airline on flight number 1727 from JFK airport in New York City‚ New York to LAX airport in Los Angeles‚ California‚ on September 2‚ 2013. I have been a loyal customer to your airline for the past 7 years‚ but due to the grievances caused by my experience‚ I am a requesting a full refund for the ticket
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I am a graduate student form Kelley Business School at Indiana University and setout working at your accounting department in Ling Clothing Company. During look through the financial statement‚ I find some of transactions and events have a few mistakes in your company‚ which conflict with accepted accounting theory and GAAP. There are some mistakes I will present: The company switched from FIFO to LIFO in accounting for inventory. The preceding year it had switched from the weighted-average method
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Date: 04/09/2013 To: Wendell Nekoranec From: Favio Suastegui Subject: Act on Facts‚ Not Faith Evidence-based management is important in making management decisions. The article emphasizes facts over “gut instinct” or opinion in making management decisions. Data and evidence provide a basis for which organizations can react to and assess situations. Evidence-based leadership is similar to a scorecard in which organizations can measure results. The purpose of gathering facts is to
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