Memorandum to file Date: From: Re: Determining the Accounting for Receivables from Officers and Directors. Facts Philadelphia Communications Inc. (“Philly”) is a public company that completed an initial public offering (IPO) a few months ago. John Sigar is the current CEO and member of the board of directors. He is the only family member involved in the business and owns significant amount of the company’s stock. While‚ we were doing audit testing for accounts receivable we came across
Premium International Financial Reporting Standards Balance sheet Generally Accepted Accounting Principles
Roe V. Wade (1973)‚ a state law that banned abortions. There were some states that wanted to outlaw abortions during the first trimester while others wanted to outlaw abortions based on the health of the mother during the second and third trimester. This has been a controversy for many years. Because of the vote Roe V Wade case‚ it separated the nation and sparked heated debates and even violence. Many abortions doctors lost their medical license and some of the abortions clinics were bombed. There
Premium Roe v. Wade Supreme Court of the United States Abortion
our great state of Ohio we have our own set of quirky laws. Some of these you may know but others you may not. In this state you are prohibited from engaging in a duel‚ no matter the circumstances. Well‚ there goes my weekend plans. You also may not get a fish drunk or hunt whales on a Sunday. No civil arrests may be made on Sunday or the fourth of July. Ohio may have some funny state laws but what about the city laws? Here are some that might make you chuckle. In Canton‚ Ohio If you lose your pet
Premium Felony Florida
The state of Ohio is composed of different infrastructures that support the economy of that nation.Some of these infrastructures are the energy sector that is rated c+.rail transport that is rated C‚ road networks that are rated D‚ Aviation that is rated C‚ Parks C- and education that is rated at C. From the state metrics‚ it can be said that the biggest infrastructure issues are at the road transport.However‚ the road transport sector is one of the sectors in Ohio that is mainly used by many people
Premium Management Economics Tax
Legalizing Gambling in Ohio Just a decade ago gambling was limited to two cities in the United States‚ Las Vegas and Atlantic City. Today there are only two states that don’t have some form of legalized gambling‚ such as lotteries or bingo. Since commercial casino gambling was legalized in Nevada in 1931‚ the public attitude toward gambling has shifted from prohibition to permissiveness. Pamela M. Prah discovered in 2004‚ that there are "11 states that have commercial casinos‚ six have riverboats
Premium United States Casino Gambling
Brief summary of Terry’s attitudes‚ perspectives and responses to Herland Terry represents the macho‚ domineering aspects of patriarchal society. He has an instinct to lead and dominate‚ hence explaining him being the driving force behind the expedition to Herland and the most forceful of the three friends. He presents a seemingly “fearless” image when he heard that it was “no place for men. Dangerous” then “Terry’s jaw set”. In fact‚ he is excited and curious at the prospect of finding out more
Premium Gender Female English-language films
Terry Scholarship Applicants: Use this essay to discuss an experience demonstrating your leadership outside the classroom.) Describe a significant setback‚ challenge or opportunity in your life and the impact that it has had on you. Dance has always been my passion. When I was undergoing some difficult problems in my life‚ I always turned back to dancing. For nine years I had been going to the same dance studio‚ Pointe & Plie‚ however‚ a couple of years ago the owner of the company had closed
Premium Dance Performance
OHIO MILK CASE Introduction There are many different procurement markets in the world. Public sectors often use the system of auctions in order to ensure competition within these markets. Buyers announce their need of a specific good and the date of auction whereby the supplier with the smallest bid gains the contract. Suppliers need a lot of information beforehand in order to be able to react quickly to their competitors’ bids. The system of auctions however often encourages the formation of illegal
Premium Cartel Contract Auction
Probation Officer Being a Probation Officer can be interesting and challenging at the same time. You can make a positive impact on one’s life. A Probation Officer’s main role is to make sure that those released into his care are properly rehabilitated and obey to the terms of their probation. The officer also educates those released on probation on what they can and can’t do during the probation period “Probation and parole can be very cost efficient. In 2010‚ Larry J. Siegel wrote a report
Premium Criminal law Crime Prison
In this case‚ Ohio Art Company has moved its production of Etch-A-Sketch toys to Kin Ki Industrial in China. As a result‚ the company had to laid-off 100 workers located in the town of Bryan in Ohio‚ United States. On the ethical perspective‚ the decision was considered ethical under the perspective of the shareholders of the Ohio Art Company. The company is responsible to maximize its profits. Since the company has been losing sales and profits since 2008‚ decision makers have to cut losses. The
Premium Ethics Ohio Art Company Unemployment