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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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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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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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 Marine Corps The perspectives I have of Latin America were developed over 18 years of immersion as a local. Social awareness‚ familiarity of speech‚ understanding of issues that matter in the region vs. issues important outside of the region are second nature to me. I was born and raised in Colombia‚ and finished high school in Panama. The political environment of Colombia and Panama shaped my cultural awareness and political understanding of these two countries’ overall climate as well
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Croatia’s nautical tourism – SWOT (an analysis by PM 5 students 11/2012) Strengths: • NATURAL FEATURES: natural beauty‚ clean sea‚ indented coastline‚ numerous islands‚ national parks‚ biodiversity‚ ecologically preserved marine environment and seabed • FAVOURABLE CLIMATE CHARACTERISTICS: favourable winds‚ no extreme temperatures‚ no extreme tides or tidal streams • NATURE + CLIMATE = safe navigation‚ good "experience for money" • Feeling of PERSONAL SAFETY • GEOGRAPHICAL
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Leading Marines Lance Corporal Steven M. Spencer CLB-31 / Embark 2013/10/18 To: Gunnery Sergeant Sandoval / # / 0491 Originator: Lance Corporal Steven M. Spencer / 1262282666 / 0431 Task: Provide an essay summarizing MCWP 6-11 Leading Marines‚ also answer the question of‚ ‘Why did the Commandant of the United States Marine Corps want every Marine to read MCWP 6-11’‚ with 1000-1500 words. Method: By reading MCWP 6-11 Leading Marines‚ answer and write an analysis on the objectives given per
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http://www.doc.govt.nz/Documents/conservation/marine-and-coastal/marine-protected-areas/mimiwhangata-boundary-options/mimiwhangata-recreational-fishing.pdf http://www.marine-reserves.org.nz/marinereservesbook.pdf http://www.canberra.edu.au/centres/iae/pdfs/2007_Kearney_pros_cons_marine_protected_areas_NSW.pdf http://www.doc.govt.nz/Documents/science-and-technical/SFC217.pdf What is a marine reserve? Marine reserves are specified areas of the sea and foreshore that are managed to preserve them
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place. A business case is a narrative that describes a situation that has taken a decision. sometimes the case describes a managerial situation requiring Other times‚ it may portray what appears as a business success or a managerial mistake. e .trd.nt frequently studies theories as though they exist in isoi-ation‚ while all other activities are held constant or in abeyance- This constancy and isolation do not exist in real situations. The purpose of a case is to transclnd the process of learning
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