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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MEMORANDUM TO: FROM: DATE: October 16‚ 2012 SUBJECT: Assignment In response of your assignment due to childhood obesity‚ this is the information we found about the rising problem in society. First‚ we looked at articles on childhood obesity and the negative effects of marketing of unhealthy food towards children. Here we found that marketers use more intense and pervasive methods as compared to before. It was later explained that young children are exposed to fast food advertisements
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Dear Team Members‚ I anticipate that you all are fine and taking pleasure from your work at Byblos restaurant which is in Ultimate Resort and Spa.Since beginning‚ we are enjoying great client feedback‚ excellent customer service and have loads of satisfied customers. This is because of your hard work and enthusiasm to perform your individual tasks. I‚ as a Owner of restaurant‚ observed that cleanliness in our restaurant during closing timeis not top of things. As per our hotels food
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Date: 2/19/14 To: CEO of LOL From: Auditor Re: The realization and valuation of DTAs Mr. CEO: The following paragraphs explain why a valuation of temporary taxable differences is necessary and how‚ with the guidance of the Accounting Standards Codification (ASC)‚ we came to this conclusion. According to ASC 740-10-30-23‚ "The more negative evidence that exists‚ the more positive evidence is necessary and the more difficult it is to support a conclusion that a valuation allowance is not
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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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two girls‚ Miriam and Laila and the struggles they endure during their lives. The book takes place in modern day Afghanistan‚ focusing on Miriam. Miriam’s mother commits suicide and Miriam has to live with a man named Jalil. Jalil comes off as a nice guy but ends up ruining her life. He forces her to get married to a shoe maker named Rasheed at the young age of fifteen. Miriam‚ from the start‚ is not fond of Rasheed and is actually frightened of him. Throughout their marriage‚ Miriam ends up having
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stupid. Art is a one way to express the concept behind a story. One of the premier American sculptors‚ Mark Hopkins‚ communicates this in his work Forgiveness (2002)‚ for its flowing and dramatic style. In comparison Negative no more (2009) ‚an artwork created by the arabian artist Shadia Alem express through the media of lighting and projection. The aim of Alem’s art work as compared with Hopkins is to transfer the concept of casting off negativity through the use of movement that is conveyed through
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I am writing to you to express my appraisal on the controversial article written by Katie Hopkins‚ one of your columnists. She stated rather radically I might say‚ that all migrants should be sprayed by gunships‚ and treated with force and brutality. This arrogant and violent claim frankly worries me. Her total ignorance of their situation and a complete lack of sympathy is alarming. Katie Hopkins’s atrocious attitude and extreme methods of execution‚ is a demonstration of her incompetence as
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home and placed in foster care. Placement in the foster care system affects children in a unique‚ individual fashion. The affects of child-care by non-parental custodians‚ though subjective in nature‚ have common parameters that must be addressed and examined. Understanding foster care placement is crucial in order to fully evaluate both its advantages and disadvantages. WHAT IS FOSTER CARE? According to the Adoption and Foster Care Analysis and Reporting System‚ "Foster care means 24-hour
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Foster Care Chantaye Kitt Professor Gietzen English 101 11 August 2014 Raising children is one of the most important responsibilities in any society. Today‚ working parents have many options‚ but what about those children who have neither a mother nor father? What about those children who come from broken and abusive homes? In such cases there are often few choices. Parentless children may be placed in orphanages or in foster homes. What Is Foster Care? Foster care is the temporary placement
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