...SAMPLE BUSINESS MEMORANDUM (The business memo format is best suited for presenting analysis and results of an issue that requires no more than 2-3 pages of text and a couple of tables and exhibits. Anything longer should use a business report format with a very short transmittal memo). DATE: TO: FROM: March 13, 2004 Martha Glamour, CEO Stylish Living Magazine Simpson and Lee Consulting Associates (This tells the reader your role as writer – e.g. consultant, analyst to reporting to manager, etc.) Thomas Simpson (Principal Writer) Richard Lee (Principal Editor). (The words principal writer and editor do not appear in a real business memo; they are here for grading purposes only. In the real world you would substitute the titles of the authors, e.g. Partner or Senior Manager). RE: Analysis of existing cost system and desirability of switching to ABC. Thank you for allowing us the opportunity to work with your company (simple courtesy and positive start). As requested, we have evaluated the strengths and weaknesses of your company’s existing cost system and evaluated the desirability of switching from the existing cost system to an activity based cost system ABC). (This sentence should clearly state the “big” issue in the case. It should also help to remind the intended audience of the purpose of this memo). Our analysis uses Products X and Y as test cases to understand how the existing and proposed ABC systems would compute product costs. Based on our study, we have reached...
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...Lab Assessment Questions & Answers lab #8 1. What are some common risks, threats, and vulnerabilities commonly found in the Remote Access Domain that must be mitigated through a layered security strategy? 2. What default configuration should be placed on host-based firewalls when accessing the network remotely? 3. What risks, threats, and vulnerabilities are introduced by implementing a Remote Access Server? 4. What is a recommended best practice when implementing a Remote Access Policy server user authentication service? 5. What is a Remediation LAN? 6. Explain the concept of a Remediation Server and traffic separation as it relates to remote access. 7. What is a VPN? Distinguish between VPN server, VPN client, VPN router, and SSL VPNS. 8. What is the difference between a tunnel-mode VPN and a split-tunneling VPN? 9. According to the Remote Access Policy STIG are personally owned devices considered acceptable to perform privileged (administrative) tasks on a DoD network? 10. When connected to a public network or shared public Internet access point, what are some precautions that remote users should take to ensure confidentiality of communications? 11. What are the three types of remote access users as defined by the DoD in the Secure Remote Computing STIG v2r5? 12. What are the additional elements required of a network architecture if the...
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...Table of Figures Table 1. Cancer-related deaths from 1990-1998 7 Figure 1. Rate* of prostate cancer deaths, 1990-1998 8 Figure 2. Rate* of female breast cancer deaths, 1990-1998. 9 The most consistent finding, over decades of research, is the strong association between tobacco use and cancers of many sites. Hundreds of epidemiologic studies have confirmed this association. Further support comes from the fact that lung cancer death rates in the United States have mirrored smoking patterns, with increases in smoking followed by dramatic increases in lung cancer death rates and, more recently, decreases in smoking followed by decreases in lung cancer death rates in men. Additional examples of modifiable cancer risk factors include alcohol consumption (associated with increased risk of oral, esophageal, breast, and other cancers), physical inactivity (associated with increased risk of colon, breast, and possibly other cancers), and obesity (associated with colon, breast, endometrial, and possibly other cancers). Observational evidence shows associations between amount of alcohol consumption, physical inactivity, and obesity and increased incidence of certain cancers. More research is needed to determine whether these associations are causal and thus whether avoiding these behaviors would actually reduce cancer incidence. Other lifestyle and environmental factors known to affect cancer risk (either beneficially or detrimentally) include certain sexual and reproductive...
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...Corporate Social Responsibility Monica K. Campbell July 6, 2013 Business, Government, & the International Economy Abstract Business leaders are focusing a considerable amount of attention on corporate social responsibility (CSR). It is questioned whether or not there is a legal responsibility or just a social right to honor the CSR. Do firms voluntarily involve themselves in the area of social responsibility? In fact there are companies that day to day operations involve around the social responsibilities to the environment with one of them being one of Chattanooga’s own, Wrigley Jr. Company. This shouldn’t be much of a surprise with the social interest that Chattanooga has in the environment as the “Go Green” slogan realms. Wrigley social responsibilities are global, as it leaders, and associates all participate in various charitable events. Business leaders and government officials are focusing more attention on the concept of Corporate Social Responsibility. The central issue is appropriate for the role of business. Everyone agrees that firms should obey the law but should they have to have the moral or social responsibilities to voluntarily commit resources to environmental purposes. (Stavins,2008) Certain cities now are committed to environmental protection such as the city of Chattanooga that once was known as having the worst air pollution in the United States. Now, Chattanooga has laws and restrictions...
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...Oral Report NAME ACC/400 DATE INSTRUCTOR Oral Report The objective of this report is to inform and explain to the CEO the result that was found in the Coca Cola and Pepsi Ratio research. Using financial statement from both Coca Cola and Pepsi I was able to determine both of the organizations, current ratio, receivable turnover, average collection period, inventory turnover, days in inventory and current cash debt coverage. The information gather came from the 2004 consolidated financial statements for the Coca Cola Company and for PepsiCo, Inc. The figures in the financial statement where in millions, formulas of each of the requirement request, were tested to conclude with the right answer. The most significant finding in the report was the inventory turnover between Coca Cola and Pepsi. Inventory turnover is the ratio of cost of goods sold by a business to its average inventory during a given accounting period. The most important recommendation is to look at the current ratio information of each organization. The current ratio is a ratio between the assets and liabilities. In this case the organization that shows more profitability is Coca Cola. Pepsi-Cola in 2004 edged out Coca-Cola in profitability. Pepsi housed a more diversified holding through additional brands such as Gatorade. Gatorade was a very popular and profitable brand for Pepsi. Coca-Cola had a higher stockholder’s equity at 15,013 shares while Pepsi was at 12,734. However, Pepsi return was higher...
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...1. Introduction Forklift- also called lift trucks, tow motors and powered industrial trucks----are among the most common pieces of equipment in the workplace industry. Yet this machinery can also be a DANGEROUS---there are numerous forklift-related injuries each year, a number of them resulting in fatalities. On one hand, forklifts have the power to lift and move the heaviest objects. On the other hand, all that power comes with the potential for serious damage. The more you know about how forklifts operate, the better equipped you’ll be to stay safe and to keep those around your safe. Regardless of whether you’re a new operator or have years of experience, it’s up to you to follow safety practices and a basic set of rules every time you use a forklift. Starting with: Never operate a forklift unless you’re trained and authorized to do so. 2. Forklift Basics Types of forklifts There are many classes and types of forklifts, from the commons sit-down type to the narrow aisle stand-up; and from order pickers to powered pallet jacks. They may be powered by electricity, LP gas, diesel fuel or gasoline. Some are approved for use in certain hazardous conditions. There’s a forklift for just about any job……. In fact, forklifts can be grouped into the following classifications: * Class 1- Electric motor, sit-down rider, counterbalanced trucks ( solid or pneumatic tires) * Class 2- Electric motor, narrow aisle trucks (solid tires) * Class 3-Electric motor...
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...System Administrator | ← Job Descriptions Main Page | ESSENTIAL FUNCTIONS: The System Administrator (SA) is responsible for effective provisioning, installation/configuration, operation, and maintenance of systems hardware and software and related infrastructure. This individual participates in technical research and development to enable continuing innovation within the infrastructure. This individual ensures that system hardware, operating systems, software systems, and related procedures adhere to organizational values, enabling staff, volunteers, and Partners. This individual will assist project teams with technical issues in the Initiation and Planning phases of our standard Project Management Methodology. These activities include the definition of needs, benefits, and technical strategy; research & development within the project life-cycle; technical analysis and design; and support of operations staff in executing, testing and rolling-out the solutions. Participation on projects is focused on smoothing the transition of projects from development staff to production staff by performing operations activities within the project life-cycle. This individual is accountable for the following systems: Linux and Windows systems that support GIS infrastructure; Linux, Windows and Application systems that support Asset Management; Responsibilities on these systems include SA engineering and provisioning, operations and support, maintenance and research and development...
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...CAPITAL STRUCTURE/LIQUIDITY ORRF | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | LTD/Equity | 35.26 | 72.13 | 62.73 | 32.03 | 15.03 | 41.97 | 18.33 | 5.26 | %change | | 104.56% | -13.03% | -48.93% | -53.10% | 179.30% | -56.32% | -71.29% | CVLY | | | | | | | | | LTD/Equity | 89.61 | 63.33 | 46.94 | 117.04 | 81.06 | 50.01 | 30.41 | 65.48 | %change | | -29.33% | -25.87% | 149.31% | -30.74% | -38.31% | -39.19% | 115.34% | | | | | | | | | | | | | | | | | | | ORRF | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | LTD/Capital | 19.27 | 30.12 | 22.7 | 12.98 | 7.69 | 24.79 | 11.92 | 2.89 | %change | | 56.30% | -24.66% | -42.81% | -40.75% | 222.32% | -51.90% | -75.77% | CVLY | | | | | | | | | LTD/Capital | 43.51 | 38.77 | 29.99 | 51.15 | 42.69 | 31.06 | 20.34 | 32.26 | %change | | -10.88% | -22.65% | 70.56% | -16.55% | -27.24% | -34.51% | 58.61% | | | | | | | | | | | | | | | | | | | ORRF | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | LTD/Total Assets | 3.9 | 7.83 | 6.16 | 2.97 | 1.6 | 3.73 | 1.3 | 0.41 | %change | | 101.10% | -21.32% | -51.83% | -46.28% | 133.56% | -64.99% | -68.67% | CVLY | | | | | | | | | LTD/Total Assets | 6.99 | 5.16 | 3.49 | 9.44 | 6.48 | 4.61 | 2.91 | 6.13 | %change | | -26.27% | -32.40% | 170.82% | -31.35% | -28.91% | -36.88% | 110.69% | Compared to its peer, ORRF seems to be relying much less more on LT debt. The good...
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...as investment vehicles. Corporations provide liability shielding and make it relatively easy to buy and sell shares. For this reason, business owners who intend to raise capital most often choose the corporate structure to do so. Owners in a corporation are called stockholders. Corporations exist to provide value to their stockholders. This value is reflected in stockholders' equity. For our paper, we decided to choose stockholders equity. This topic is one of the more important things we have learned so far. Understanding stockholders equity is essential to becoming a good investor. Stockholders' equity, also called shareholders' equity, is the owners' equity in the corporation. It appears on a corporation's balance sheet and reflects the owners' interest in the corporation. You are a stockholder whether you hold or own one share of stock in a corporation or 100 percent of the outstanding shares and are the sole owner. The shares you own, whether actual physical shares or shares documented on paper, reflect your ownership in the corporation. Owning a share of stock then will declare you as a valid shareholder within that company. On the balance sheet, assets less liabilities equal stockholders' equity. Therefore, stockholders' equity is also referred to as net worth. Stockholders' equity records how much you and other co-owners or investors have contributed to the corporation through the purchase of shares. These include any initial contributions and any additional paid-in...
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...Dwayne Bell General Manager the Inn Restaurant 1 Country Inn Road Upscale, Az.85251 August 10, 2010 Mr. R. Shaky Owner the Inn Restaurant 1 Country Inn Road Upscale, Az.85251 Dear Mr. Shaky: It has been a month since I was hired as GM of the Inn Restaurant. I am settling in well and look forward to a long prosperous relationship. I would like to take this opportunity to discuss with you some items of concern regarding the condition of the building. During this site inspection the following things caught my attention. * Old trees have grown so that their branches could become entangled in the power lines connected to the restaurant * Many of the windows have gaps possibly from the building settling * Water is not properly drained from the building. * Spider web pattern of cracks forming on the foundation. * The roof has tar paper that is pulled up in one section along with bird nests and tree branches. * There are also charred markings around the exhaust vent of the hood system. These are all potentially hazardous situations for our guest and staff. If we do not take action to fix these issues it will not only affect our bottom line but our ability to stay in business at all in this facility. The trees pose several problems. With the branches being so close to the power lines could potentially cause a fire if wind gust cause them to snap and clog up or wear down the gutter system. The roots could be clogging drains underground which could...
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...Business Problem I am the owner of a professional cleaning business. I have been in business for four years and have a total of five employees. This business is thriving with high end clientele .I have five employees not including myself. This business has gained a reputation of professionalism, reliability and honesty. Being a business owner, comes with a lot of responsibilities. As a business owner you are responsible for the client’s properties and also for your employees. I have been in business for five years with no incident report. Unfortunately, one of my long time employees had to retire due to health reasons. After realizing that I needed another employee, I began interviewing candidates for the open position. After careful evaluation and referencing I hired a new employee by the name of Angelia. Angelia has cleaning experience and comes with a few unfavorable incidents attached from past employers. We all have hidden pasts some good some bad. Because I do not hold past incidents against someone, I gave Angelia a chance to prove herself. In my business I have gained a reputation of honesty, dependability and trust. Training for my employees is taught on values and morals. Respect and honesty are essential in this business. I trust my employees and will stand behind them, even when accused of a wrong doing. My clientele are middle to high class customers such as Doctors, Lawyers and Dentists. I have through the years established a team I have...
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...Small Business Owners: Small Business Cherie Hembree 04/08/2013 After doing a lot of research and reading different articles. I have come to the conclusion that a lot of businesses make the same mistakes, they try rushing everything. You can survive your mistakes and tuen then into great learning tools and turn things possive for your business, instead of your business being a failure.I will be telling you some of the most common mistakes that are made . Ways to learn and remendy the problems. Enpretrenuers and Small Businesses Owners I read just a few articles on mistakes and failures .I found out a lot of small business owners and enpretrenures make a lot of the same common mistakes. Usually this happens when they are trying to get their business off the ground. Some of the mistakes that were made were very expensive learning lessons. However you can survive most of the failures and mistakes that are made. You can overcome them , but most importantly you must learn from them. Once you see where you went wrong. You must try again, just cause you failed one does not mean you will fail again . As far as mistakes go you will always make some mistakes. One of the articles I read that I thought was interesting to me was Greenbulb LLC . This a electronic cigarette company. These very young enpretreneurs had no problems listing off many mistakes that made getting their business of the ground. Some of the mistakes they made were inadequate research, financeing, and the...
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...For my interview I decided to pick the owner of the company I work for. The owner’s name is J. Kent McNew and he is the owner of Eastern Petroleum Corporation. The company is a petroleum distributor of gasoline primarily through gas station outlets. Eastern Petroleum Corporation is a Maryland corporation and its corporate office is located in Annapolis, MD. Mr. McNew sells products in MD, VA, DC, and some in DE. The scope of the business is done in the Mid-Atlantic Region of the United States. Eastern Petroleum is an S-Chapter corporation, which means S Corporations do not pay any income taxes. Instead, the corporation's income or losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns. Mr. Kent said that he’s always had an entrepreneur spirit and it started way back when he was in grade school. He stated in his school each class had to sell garden seeds and he always sold the most in his class, so that inspired him to go into business. He worked for Hess Oil Company while attending the University of Richmond, realizing while selling products to his customers he wanted to go into business for himself. So he started the company called “Eastern Petroleum Corporation”. To come up with the corporation’s name he sat down with a legal pad and just wrote down different names that came to mind. He didn’t want to name the company after himself because his father had a company called...
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...The Homeowners association or the “HOAs” is a board of members who are responsible for establishing rules and guidelines for the community. Some of these rules limit what the homeowner can have in their front yard and how often it is maintained. For example, the grass must be cut, trimmed and, debris removed in a timely matter, but not to exceed 10 days. Others, states what type of activities, dates and times they are held and, the type of attire that can be worn also the type of language that is acceptable in the community. For example, no pants or shorts can be worn below the waistline revealing undergarments nor foul or disrespectful languages are used within the premises of the community. HOA boards establish rules like these to keep the neighborhood consistent and up to a certain standard. The board is also responsible for publicizing and enforcing these rules as they apply. Typically, if a homeowner violated a rule, they will receive a warning letter or phone call about compliance within a certain time frame. If no actions were taken to resolve the issue, fines, or legal action are taken. The HOA has certain social responsibilities to the community. This responsibility is influenced by religious beliefs and the needs of the community to uphold and practice their faith, unlike conventional communities, religious communities live on a biblical base principle. The rules and regulations have to match this belief so not to cause conflict between the law and religion. One...
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...Kou Lee Appleton, WI (920)378-1634 ------------------------------------------------- Kouster645@hotmail.com Qualifications Summary: Great Leadership Skills and Work Ethic due to Military Background. Taking initiative to learn and move up positions, fast paced learner. Easy to get along with, having positive attitude around employees. Education: Troops 2 Roughnecks Training Twenty-nine Palms, CA Certificate 2010 IADC Well Control Accreditation Certificate Rig Pass-for Offshore and On Land Oil-Rig Operation OSHA 10HR Safety Training EHS Training CPR First Aid Appleton East High School Appleton, WI Diploma 2004-2007 General Studies Fox Valley Technical College 2014 - Present Business Management - Entrepreneurship Program Work History: Nomac Drilling Towanda, PA April 2011-Present Floor Hand * Keep pipe racks and rig floor areas clean and tidy. * Unscrew or tighten pipes, casing, tubing, and pump rods, using hand and power wrenches and tongs. * Walk flow lines to locate leaks, using electronic detectors and by making visual inspections, and repair the leaks. * Move pipes to and from trucks, using truck winches and motorized lifts, or by hand. * Use Hydraulic or Air Hoist equipment to operate heavy loads * Guide cranes, forklift, truck operators to move loads on rig site location. * Supply equipment to rig floors as requested, and provide assistance to roughnecks. * Dismantle and repair oil...
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