MEMORANDOM TO: Shareholders From: Carpino Company Corporate Office Date: February 10‚ 2007 Subject: Annual Report CC: Board of Directors It is with great pleasure to report Carpino Company’s financial results in our first year of business. The purpose of this memo is to clarify the attached Statement of Cash Flows and provide a brief synapsis of this year’s results. Although at first glance you may notice that Carpino Company had a net loss $30‚000; this is not necessarily cause for
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To: Kim Ford Date: 2/13/13 Subject: Nike’s Cost of Capital I agree with Ms. Ford’s estimate of Nike’s Cost of Capital at 8.4% The WACC is the appropriate method for valuing Nike’s capital. The WACC takes your cost of debt x the percent of capital + CAPM x equity percent of capital and it tells the rate of return the company needs to return based on its capital structure. In my opinion Ms. Ford has correctly assumed Nikes cost of debt and cost of equity. Her projection for cost of debt uses
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The purpose of this memo is to provide an explanation and details on recent efforts in Congress to draft legislation on autonomous vehicles. If enacted‚ the legislation would introduce an overarching regulatory framework for this emerging technology that would preempt any current or future state and local rules. There are three parts to this memo. Each part focuses on one specific aspect of the legislation and why it is important and relevant to our organization. This will allow for a more comprehensive
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To: Diana Donnley‚ Director of Employee Communication From: Noah Meyer‚ Employee Communication Manager Date: March 11‚ 2011 Subject: Encouraging Whirlpool employees to participate in the yearly physical In response to your request for communication advice regarding the employee wellness program. To increase employee and spousal participation in this program‚ it is important provide information on the program to the employees in a direct and easily understood manner. In the past‚ the program’s
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To: A certain colleague From: Lijuan Wang（Lisa） Date: November 01‚ 2012 Subject: Job Share Memo Introduction: Now I am working at “Beijing Sino Lawyers’ Firm”. My duty is to assist lawyer Tao Feng in dealing with the paperworks and clients. To be specific‚ my job is to act as an information collector‚ a law documents writer‚ a cases assistance‚ a data organizer‚ and a clients communicator. Our firm consist of several senior partners‚ normal lawyers‚ and many assistances. In order to work
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Discuss whether taxation is the most effective solution to the market failures arising from negative externalities. Negative externalities are defined as‚ “[negative] third party effects arising from production and consumption of goods and services which no appropriate compensation is paid.” This means the marginal cost curve only takes into account the private costs and not the external/social costs‚ and so there is an overproduction of the good or service. This misallocation of resources means
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Q: You are a president of English club‚ UTP. The club is planning to have a Jumble sale among the university students this semester break. The profits will be channeled to the needy around the Campus. Write a memo (1 page) to the members of English club asking for their contributions (in term of?). ------------------------------------------------- Include the relevant and necessary details. Universiti Teknologi Petronas English Club Room 2‚ Block B UTP‚ 31750 Tronoh‚ Seri Iskandar‚
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Germany. To establish whether anti-Semitism was sufficient enough in understanding the holocaust one must look at both the world wars‚ the development of ideology‚ ‘aryanization’‚ persecution and opposition to the regime and finally history as the source of anti-semitism. The wars are important in understanding reasons for the Holocaust because they changed the circumstances drastically and had significant impact on making the holocaust possible. Firstly the outcome of the First World War is important
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Overholt English 105 Jeremy Trimble 13 December 2012 The Day I Discovered I Had Been Deceived In March 2010‚ I anxiously anticipated a very‚ very big move from the United States to South Korea. Two years before this big event‚ I was happily engaged to a very charming man‚ who in the future would deceive me in the worst possible way. He had already moved to South Korea‚ to become an English teacher‚ almost one year before my plans to uproot my entire life to be with him. After tying up loose ends
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included in your paper. Keep in mind that secondary sources are only a guide or an explanation of the law. You should always place greater emphasis on primary authority over secondary authority. Use your judgment as to what you should include in your memo. Avoid redundancy if there are numerous cases covering the same issue or have similar facts. Pick the best source‚ if that is the case. Also remember that constitutional provisions and statutes have greater importance than case law. The citations
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