Ancher Public Trading TO: Board of Directors FROM: Learning Team A consultants DATE: August 22‚ 2005 SUBJECT: Sarbanes-Oxley recommendations As consultants for Ancher Public Trading (APT)‚ Learning Team A would like to discuss the implications of the Sarbanes-Oxley (SOX) legislation. This memorandum provides a brief history of SOX¡¦s creation‚ explains the relationship amongst the FASB‚ SEC and PCAOB‚ describes the pros and cons of SOX‚ assesses the impacts of SOX‚ and lists ethical considerations
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To: File From: Xinxin Shi RE: Paula Green and Mary Brown (tax year 2012) Facts Paula Green‚ a U.S citizen and our client‚ is preparing to expand her business into landscaping field. Before the expansion‚ Paula already has already been operating the Green Thumb Nursery whose total assets with a $260‚000 adjusted basis and a $500‚000 FMV. To avoid the risk of paying unlimited debt‚ Paula plans to change business form from sole proprietorship into corporation. And Mary Brown‚ a U.S citizen and
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In the past a few years‚ the rapid advances in technology had brought us more challenges in adopting emerging technologies and pedagogies in our teaching and learning environment. As our school is committed to developing‚ implementing‚ and maintaining quality education programs‚ it becomes imperative to utilize updated technology to address the changing demand of students. However‚ the cost and time to develop the information‚ software‚ and resources is too high for us. Facing the high cost of providing
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Mr. Blackheath had promoted Lee High to vice president of finance. Lee had practically been running the firm for several years during which time sales and profit had been declining. On November 15‚ 1977‚ Mr. Blackheath announced that his son. Trafalgar Blackheath‚ would take over as owner and president on January 1‚ 1978. Trafalgar was a graduate of an MBA program and for several years had been working for a large consulting firm as a marketing specialist. In their private discussions Mr. Blackheath
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TO: Pamela Hunt‚ President of Robeson Community College FROM: Taylor Britt‚ Employee at Robeson Community College DATE: April 11‚ 2013 SUBJECT: Family Vacation to Rio de Janeiro‚ Brazil INTRODUCTION A family vacation to Rio de Janeiro‚ Brazil‚ a new experience‚ a new beginning‚ a new awakening‚ a new picture‚ and most certainly a new memory. Traveling companions are Taylor Britt‚ nineteen‚ Cynthia Britt‚ mother‚ forty-eight and Megan Britt‚ sibling‚ twenty-three. The approximate length
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Memorandum To: Stephen King From: Jason Statham and Angelina Jolie Date: 4/11/2009 Re: Team F Midterm Project Analytical Report Enclosed is the informal report about the culture in China for the Sales Team with Kelly Services‚ which you requested on April 11‚ 2009. You will find a great deal information pertaining to the Chinese culture and their etiquette practices. China has a rich culture infused with rituals that it will be necessary for company to learn from a business aspect
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Jackie Johns‚ Esq. (CA Bar No. 208286) U.S. DEPARTMENT OF JUSTICE‚ ANTITRUST DIVISION 450 Golden Gate Avenue‚ Rm. 10-0101 San Francisco‚ CA 94102-3478 (415) 436-6660 (415) 436-6683 (Fax) Attorneys for Plaintiff the United States of America UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA ____________________________________ United States of America Case No. CR-00897 Plaintiffs‚ v. Melyssa Baylor Plaintiffs’ Memorandum of Points and Authorities in
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To: Richard Sullivan From: im26412 Subject: Proposal for Detroit Plant Date: May 26th‚ 2012 Background and Issues Detroit Plant‚ serves as the first plant of HED division within Wriston Group‚ which almost all division products could trace their roots from‚ cannot achieve an acceptable level of profitability for years even we raise the prices or cut wages. The morale of Detroit is poor and it has been plagued by problems such as absenteeism and high turnover rate. Additionally there is coming
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MEMORANDUM To: DCCCD President and Board of Directors From: Adrieanne McClelon‚ student Date: July 16‚ 2013 Subject: Smoking should be banned on campus Introduction and Recommendation Second hand smoke affects approximately 126 million nonsmoking Americans per year. 72.2% of students‚ age 18-24‚ enrolled in a single campus are not smokers but are at risk of developing lung cancer and other diseases associated with smoking all because of the 24.8% of students who do. Recent studies
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INTEROFFICE MEMORANDUM TO: CARL RAUSCH‚ CEO‚ BIOPURE FROM: XXXXXXXXXX‚ MARKETING ANALYST‚ BIOPURE SUBJECT: OXYGLOBIN LAUNCH DATE: 50 4/22/2010 This memorandum is to propose that Biopure prepare to launch Oxyglobin as quickly as possible. The product should be priced at approximately $150 per unit and be advertised and distributed to emergency care veterinarians for use in dogs. Significant efforts need to be made in trade publications to educate veterinarians in this
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