Introduction It is crucial in the field of microbiology to study the morphology‚ biological activity‚ and the behavior of microbes thus the isolation of such microbes from the environment is necessary because it allows scientists to study them in close proximity. Microbial life forms are found everywhere. They are major players in biogeochemical cycling of elements and primary producers in numerous environments. There are also some microbes living inside higher forms of organisms that aid in digestion
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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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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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the organization responds to customer complaints. A large family-held department store selling furniture and flooring‚ including carpet‚ had undergone a major expansion in the past several years. In particular‚ the flooring department had expanded from 2 installation crews to an installation supervisor‚ a measurer‚ and 15 installation crews. During a recent year‚ the company got 50 complaints concerning carpet installation. The following data contained in the file furniture.xls represent the number
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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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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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Memo to Shareholders – Carpino Company To: Shareholders‚ Carpino Company Inc. From: Subject: First Year Performance of Carpino Company Introduction Upon completion of Carpino Company’s first year of business‚ it is with great satisfaction that I present to you the year end Cash Flow Statement and analysis for the period ended January 31‚ 2007. You will notice the statement as presented shows in detail the various operating‚ investing‚ and financing activities of the organization. Analysis
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ESSES TUITION CENTRE BUSINESS PLAN SUBMISSION LETTER 1.0 INTRODUCTION 1.1 Executive Summary 1.11 Acknowledgement 1.2 Purpose and Objective of Proposal 1.3 Company / Business Background 1.4 Partnership / Shareholders’ Background 1.5 Location of The Business 2.0 ADMINISTRATIVE PLAN 2.1 Introduction to the Organization 2.11 Vision and Missions 2.2 Organization Chart 2.3 Manpower Planning 2.4 Schedule of Tasks and Responsibilities 2.5 Schedule of Remuneration 2.6 List of Office Equipment and Supplies
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Facilities Services and Management 20 February 2014 Private Tuition in Singapore Private tuition is becoming an area of concern for Singaporeans. The current trend of rising cost and demand for private tuition caused Singaporeans to be weary the present obsession of private tuition reforming the Singapore ’s education culture and system (M.Nirmala‚ 2013). The underlying causes leading to the vogue of private tuition encompasses consumerism and meritocracy. Commodification of everyday life
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