Memo To: Ms. Ramos From: DOraimi Subject: 2012 Income Correction Date: 01/20/2014 You believe that the $1 million overstatement of the 2011 ending inventory has no impact on 2012’s reported income‚ because 2012 ending inventory is correct. In this memo‚ I will explain how the overstatement in 2011 ending inventory affects 2012’s reported income. Based on the formula “Cost of good sold= Beginning inventory + Inventory purchased – Ending inventory”‚ the cost of good sold during
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Veteran’s Marketing Memo Military veterans stood up for our country and are not recognized enough for their dedication. There are many programs dedicated to providing assistance to veterans but not many ways to reward them for their devoted service to their country. Many veterans have been affected due to combat and some need help transitioning from military life to a civilian. As the director of for a military veterans foundation I must raise money to create a fallen heroes monument. The first
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MEMO Date: February 17‚ 2014 To: Information and Communications Technology Center (ICTC) From: Janselle Myles Laragan‚ Nino Abenojar‚ Nicole Fenol‚ Rolex Dimapilis‚ Benjamin Seo Subject: IKOT La Salle Tracker Introduction and Recommendation In the past 6 years of implementing a jeepney transportation or also known as Ikot La Salle is very helpful in the University. Walking inside the campus in 27 hectares is not appropriate; students‚ faculty‚ and also visitors can ride in Ikot La Salle
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University Hospital Memo To: Pat Rowe‚ Vice President From: Yilin Zhang CC: Jon M. Werner Date: 5-Nov-13 Re: Technology Training Recommendations With the development of medical science and medical technology‚ high-tech medical devices‚ which come out constantly‚ help caregivers stay informed about new equipment and principles of work performance‚ safe use of new equipment‚ and other issues that are increasingly prominent. Meanwhile‚ the poor attitude of staff during training is also a big
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things can really give the customer an intense insight as to what our company is really capable of accomplishing. We look forward to seeing those pounds drop and smiles arise as your bodies begin to please you more and more each day. Project #2 Memo
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Subject: Trip Memo-Report I participated in the ESB Networking Event at January 30. It is a great opportunity for me to meet and communicate with employers and learn about some information of a few companies. This report focuses on what I learned from the special experience and how it influences my thought and my future job. Experience in the ESB Networking Event Different companies provided different career options at the event. For example‚ Children Hospital Foundation of Saskatchewan hired
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Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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MARKET SEGMENTATION HISTORY CUSTOMER EXISTING CUSTOMER IN EXISTING STORE PRODUCTS TESCO PRIVATE LABEL Ain` Shamimi bt Arifin 2012615126 JACK COHEN Founded in 1919 in U.K as a group of market stalls Why Tesco is Tesco? In 1924‚ Cohen purchased a shipment of tea from T. E. Stockwell and combined those initials with the first two letters of his surname (COHEN) In 1929‚ first Tesco opened in Burnt Oak‚ Middlesex and it grows worldwide. TESCO IN MALAYSIA Tesco Stores (Malaysia) Sdn. Bhd. was established
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Is Euthanasia good or bad for animal? The controversy debate regarding whether euthanasia is good or bad for the animals or pets went always go viral in the web. People tend to have different views about it. Some of the people were are furious with the practice of animal euthanasia especially those animal right advocates while some of the people seemed pleased with it. Euthanasia implying “good death” from Greek means the act of putting an animal to death or allowing it to die as by withholding
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Marketing management‚ summary chapter 1 (Marketing: creating and capturing customer value) What is marketing Marketing is managing profitable customer relationships. Marketing defined Marketing must be understood in the sense of satisfying customer needs. Marketing = the process by which companies create value for customers and build strong customer relationships in order to capture value from customers in return. Simple model of the marketing process: Create value for customers
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