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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the length. The memo will be written in a casual or informal language when the length is short. A professional or formal language is written when the memo length is long (Flatley‚ Lesikar‚ & Rentz‚ p. 96‚ 2008). The main thing to keep in mind‚ when writing and formatting a memo‚ is the audience. The writer knowing the audience will help with what information to keep or remove‚ whether the memo will be formal or informal‚ and word choice. Memoradum Review An informal memo‚ typically‚ is between
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“Education should remain separate from religion” Public Funding of Religious schools Everybody likes to go their own way‚ to choose their own time and manner of devotion. Canadians have many beliefs and values that vary indifferently from person to person. We try to fit the needs and values of many in the Canadian law system‚ known as multi-cultural. We have two main languages and many people of all different ethnicities. With different ethnicities‚ come different
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IFRS Illustrative financial statements October 2012 kpmg.com/ifrs 1 Contents What’s new 2 About this publication 3 Independent auditors’ report on consolidated financial statements 5 Consolidated financial statements 7 Consolidated statement of financial position 9 Consolidated statement of comprehensive income – single-statement approach 13 Consolidated statement of changes in equity 17 Consolidated statement of cash flows 21 Notes to
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large economic benefits‚ why should governments fund scientific research?" In contemporary society‚ the importance of funding scientific research is quite high since "state funding helped get Google’s search algorithm‚ antibody cancer therapies‚ and DNA sequencing technologies off the ground."(Huppert and Taylor‚ 2013) However‚ it is also equally important to highlight that funding scientific research is extremely expensive. For example‚ in order to start up a biochemical research lab‚ you require
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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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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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that the need is ever growing (Bhattacharya et all. 2001). In the diagram displayed below‚ it is clear that mental disorders represent one of the top burdens worldwide‚ therefore has more than enough reason to take action more seriously in terms of funding. Figure 1: Burden of diseases worldwide (World Health Organization‚ 2003) One common theme found in the mental health care industry is the deficiency of acknowledgement‚ in terms of overall health status and the well-being of the people involved
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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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