...MEMORANDUM TO: Dr. Green FROM: James Holliday DATE: 11/21/10 RE: Tax Memo #1/Gambling Activities 1. Dr. Green is a practicing physician in Chicago who, as an avid blackjack and slot machine player, travels to Las Vegas every other weekend to gamble. He would like to know what criteria are used to determine whether his gambling activities constitute a trade or business for federal income tax purposes and whether or not you think his gambling activities qualify for trade or business status. The fact that Dr. Green's gambling activities constitute a trade or a business depend on the examination of the facts in each case. The stipulation is that if the gambling activity of Dr. Green is pursued full time, in good faith, and with regularity, for the production of income for livelihood and is not a hobby, it is a trade or business. In other words, Green must carry out the activity in good faith and for the purpose of making a profit, the gambling is carried on with regularity, the gambling activities are carried out on full time basis or in case of Green's case carried out to the fullest extent possible since Green is practicing physician, Green is not a bookmaker and maintains adequate records including the accounting of tax wagers, winnings and losses. (See Publication 525 (2010), Taxable and Nontaxable Income) Since Dr. Green does not carry out gambling activities to the fullest extent since he gambles on every other weekend and Dr. Green does not seem...
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...Officers should avoid tired old phrases, also known as triteness. Examples of these are; “in the final analysis”, “cold as ice”, “hard as a rock”, and “last but not the least”. They should also avoid misleading expressions (euphemisms) such as “meet our Creator” which means death and “Policy of Disinformation” which means lying to the public. Weak phrases should be avoided also. Weak phrases are ones such as; “wealthy business person”, “Carrying a child” and “one year old boy”. Instead, what can be used are phrases such as “tycoon”, “pregnant” and “one year of age boy”. Police officers must NEVER discriminate because of gender. Neutral terms should be used to manifest, fairness and equality between sexes. Examples are; “If a woman drives” to “if a person drives”, “man-made” to “artificial” and “manpower” to “human power”. A memorandum is a note, or reminder that one wishes to preserve for future use. Its various tense forms may be done by shortening memorandum to memo. Memorandum is definitely singular while its plural form is memoranda. The tone of a memorandum from a subordinate must always be formal, whereas official of equal positions the...
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...DATE: January 12, 2012 TO: All Employees of Denver Branch FROM: Leonard Schwartz, Branch Manager SUBJECT: New Loss-Prevention System As you may have recently heard, lately we received news from the corporate headquarters of the company that it would be in the best interest of the entire company to pay more attention to matters of preventing accidents and any other safety-related measures that affect the workplace, including both office and field activities related to all types of jobs that we complete. Every single employee in each office at every branch needs to be ever mindful in this regard so that they are more efficient and effective in the daily performance of their everyday tasks that relate to their job responsibilities so that safety is always of paramount concern. With this goal of safety ever present in our minds, I believe the bottom line of the emphasis on safety could be considered to be the training that each of us receives in his first, initial weeks on the job as well as the training provided on a regular basis throughout each year of our employment with M-Global, so that we are always aware of how to operate in a safe manner. The training vehicle gives the company the mechanism to provide each of you with the means to become aware of the elements of safety that relate to the specific needs and requirements of your own particular job. Therefore, at this point in time I have come to the conclusion in the process of contemplating the relevance of the new corporate...
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...Technical reports are often prepared for sponsors of research projects. Another case where a technical report may be produced is when more information is produced for an academic paper than is acceptable or feasible to publish in a peer-reviewed publication; examples of this include in-depth experimental details, additional results, or the architecture of a computer model. Researchers may also publish work in early form as a technical report to establish novelty, without having to wait for the often long production schedules of academic journals. Technical reports are considered "non-archival" publications, and so are free to be published elsewhere in peer-reviewed venues with or without modification. A memorandum (abbrev.: memo) was from the Latin verbal phrase memorandum est,...
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...Business Memos A memo, short for the word memorandum, comes from the Latin word memorandus, which means, "to be remembered." It is a compact written message designed to help someone remember something. Unlike letters, the external communications of a company, business memos are an internal form of communication and it is standard practice to save them. Their objective is to deliver information or instructions and writing them in a sensible manner that the information is delivered with more meaningful note and its impact on its reader is also serious. Confined to a single topic, each interoffice, interdepartmental and company - wide memo becomes part of the institutional memory of an organization. They record daily activities and eliminate the need for time-consuming meetings. As historical documents they are often referred to when writing reports or resolving disputes regarding past activities. In short, they speed up the daily business of doing business; they keep people who need to be kept in the know, in the know. When a business organization designs an official letterhead it often also designs an official memo sheet, complete with a company logo featured at the top of the page. Besides having a professional look and feel, preprinted memo sheets often provide specialized information fields that accommodate specific procedures for expediting in-house communications. Memos Types 1. Informational Memos 2. Instructional Memos Informational Memos is an in-house...
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...Nelson, Executive Director From: Tabatha Monroe, Librarian Date: Monday, September 10, 2012 Subject: Request for Professional Development Funding I am writing this memorandum to request Kaplan College to sponsor a Business Writing course that I wish to enroll in at the University of Miami. I spend a fair amount of time at work communicating via emails, notes, letters, and reports and many of these documents are read by our internal and external customers. And I believe that a Business Writing course will improve not only my job skills, but productivity as well. In my current position as a librarian, I am responsible for communicating with students, faculty and staff members, publishers, and vendors about academic issues on a daily basis using email, memos, and reports. I also compose, edit and publish user guides with instructions on how to access and use various library resources. And I annually submit a report that provides details on how the learning resource center is complying with federal and SACS regulations. By focusing on the particular types of documents that I use on a daily basis, this course will help me to improve the skills needed to write and edit business documents that are concise, correct, and clear. This course will assist me in developing my business writing skills that will allow me to better meet the needs of this organization through effective communication. After this course, my productivity will increase because I will no longer...
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...Memorandum Purpose: Motivating Montreal' students to use more public transports. Claim: Using public transports is beneficial and advantageous for students. "Getting around in Montreal?" is a subject of still relevant today. Indeed, every evening in the TV news, we are talking about projects of hundred million dollars to improve roads networks. That's why I decided to treat this issue concerning millions of Montrealers, specifically the 9000 JMSB’ students. (Concordia Univ. 2010). As a student at JMSB, I asked myself various questions about this topic: "Do all students take the subway like me?", "Is there any students foolish enough to seek a parking space in front of the school? ", and in answering these questions, I conclude that public transport is the best way to get around when you are young, limited financially, and pressed. There are many reasons that can persuade a student to take the subway or the bus rather than his car to go to school. For example, one bus can replace more than forty cars, saving 70,000 liters of fuel and prevent the release of 168 tons of pollutants per year. (“Le Guide du Bon $ens au Volant”, 2002). These statistics show us the environmental and financial impact that can result from the use of cars. We can try to solve this problem in several ways. The most "democratic" one would be to change the bad habits of students, who use their car for any reason, through funny activities for example. The “strong-arm tactic” would be to tax any student...
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... “We need to determine the best way to train the cashiers in the three stores, the management team in each store and the computer support specialists.” This makes is confusing to understand who is suppose to be doing the training in the store. It leaves questions as to why the vendor id training someone if it is then up to the stores to find a way to train the employees. The clarity also comes into question when Yvonne says to, “have someone evaluate the various means we could use to deliver the training and make a recommendation of how we should proceed.” This leaves Brenda to try to figure out where to look for someone and to figure out when exactly the training is suppose to happen. The tone and style are on the casual style for a business memo. The whole thing is typed in one paragraph that is not as informative as it should be. The whole memo seems to be very casual and almost rushed. Yvonne should have taken her time to gather up some more information to more clearly state what is going to happen or what needs to happen. I would have informed Brenda of the dates that the new registers were coming, instead of saying in six weeks. I would have figured out the training schedule and when and where it...
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...------------------------------------------------- MEMORANDUM TO: Mr. Sanjiv Sidhu FROM: Mr. Emmanuel Morin SUBJECT: Potential strategic threats, new IT developments, improved vision ------------------------------------------------- DATE: 10/16/12 INTRODUCTION i2 Technologies currently has a strong position in the industry market, excelling in innovation, industry knowledge, and IT methodology. Yet, there are strong potential threats in the form of IT development that can weaken i2’s position in the future. This memo proposes potential strategic threats that may develop over the next decade and key IT developments that may be overlooked. This memo also suggests an improved vision regarding the future business path of i2 Technologies. PROPOSED STRATEGIC THREAT One of the key strategic threats i2 may face in the next decade is the IT development of its competitors. SAP’s ERP, for example, is currently the leading competitor for i2. Although ERP’s focus is different to i2’s supply chain planning, SAP has the capability and the resources to expand its services to match SPC. This expansion can significantly reduce i2’s market share. It is important that i2 leverages its differentiation strategy within the SCM optimization to prevent competitors from increasing in market power. KEY IT FUTURE DEVELOPMENTS OVERLOOKED Technology is always changing and companies are finding new ways to make their operations...
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...Electronic Computers Computers are used to send e-mails across to other people via the internet and most commonly mobile phones. Another way in which computers are used at Oldbury Academy is via the gateway. This is almost comparable to a portal between teachers and students. It allows for pupils to access work in the case of a teacher being absent, teachers may also display messages about extra curriculums on the gateway and any other relevant information. Oldbury Academy also uses a system called SIMS (School Information Management System) which allows teachers to track the whereabouts of any given student via giving them a present mark and electronically noting down their timetabled lessons. Here is an example of Student Announcements which are placed onto the gateway by teachers, to communicate information to students. Here is an example of Student Announcements which are placed onto the gateway by teachers, to communicate information to students. E-mail Oldbury Academy uses e-mails to send messages across to staff in regards to information such as assemblies or student’s absences. Teachers may also use e-mails to inform pupils of any homework, and students may e-mail back teachers for help and guidance. Oldbury Academy may also e-mail parents who have opted for this and send them things such as the School Newsletter, or any other important information a parent may need to know about their child’s education. Here is an example of a teacher e-mailing a student...
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...Memorandum To: Professor Sandra Moses From: Business Communication Team 1 Date: September 22, 2014 Subject: Asian Business Culture Please review this memo to prepare yourself for interaction with business partners in China, Thailand and Japan. Introduction Engaging in any business transaction such as meetings, striking a deal or even just exchanging contact information is to be done with a great deal of tolerance for the Asian culture. It is important to remember to be aware and follow some simple guidelines that will be outlined first. It is significant that these rules be followed use simple English, speaking slowly and enunciate, check frequently for their comprehension, observe eye messages, and accept blame if there is a misunderstanding. Practice etiquette by listening without interruption, smile when appropriate, and follow up every meeting in writing to ensure understanding and show appreciation. Asian Culture Chinese business partners will present themselves much like Japanese and Thailand partners. They will have a quiet demeanor that lacks little emotion. Expect the asian business partners to move slowly compared to our pace. Chinese and Japanese business meetings are conducted with patience and will often have long pauses. In Japan business is male dominated and should be conducted very diplomatically. All three countries have a strong sense of hierarchy. It is important to address individuals with their full name and title in both China and Japan,...
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... Dr. O’Connor/Writing Lab by Friday, March 8 The Forest Hill Paper case represents an exercise in activity based costing to help you understand in greater depth how activity based costing is performed within organizations. The case suggests that developing the product cost is not the end point for the accountant – the proper evaluation and analysis of the “calculated” information is integral in making recommendations contributing to organization success. Assume that your group is a consulting group that has been hired by Forest Hill’s management team. Your group has listened to the discussions contained in the case and obtained the information contained in the exhibits. Your recommendations should be contained in a business memorandum addressed to Forest Hill’s management team. The memo should be no longer than three single spaced typed pages, excluding any relevant exhibits you may have prepared and referenced in the text of your memo. The exhibits may be attached at the end of your memo. The memo should, at a minimum, respond to the questions contained at the end of the case. This assignment will be graded in part on the “correctness” of the calculations and quantitative analysis. However, “getting the numbers right” is only the first step. A significant portion of the points will be earned by the appropriateness of your recommendations, your ability to identify the most significant issues in the case, the quality and clarity of the arguments you make supporting...
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...Project Budget Marie Harper CMGT/410 October 13, 2013 Joel Erickson Project Budget BUSINESS MEMO IT TRAINING OUTLINE INTRODUCTION: There should be a method which has to be used for training as well as a method should be created together with that method. For both of these ways to achieve success, training resources should not be wasted. To make sure that resources would not be undermined, a lot of problems must be resolved. The organization policies, infrastructural problems, as well as social problems within the company may all require to be noted prior to a properly oiled training session can happen. It is, nevertheless, worth noting that irrespective of the scheme selected for training, the route must be clear for the users. The training which the users will need will depend on their background, the objective of the training, attributes of the system, any kinds of latest user interfaces, and so on. This task is an explanation for a demonstration provided by a combination of HR as well as IT experts, streamlining organization policy and procedures, for a company-wide conformity system. The training will be put into practice by the head office, along with training to be implemented in a central location. This will be favorable to all of the other satellite offices, making them effortlessly accessed by the administrators who will be attending the training classes. Training will be located on the Central Office site, to reduce training expenses. The training...
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...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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...MEMORANDUM The purpose of this memo is to show how my work and research have come so far in terms of the final paper. The site I have elected to research is the Young Women’s Christian Association Corps Center. I attempted using Sanborn Insurance Co. to find maps of the YWCA site as early as 1888. I also researched using the USC libraries website to search about the site/neighborhood before it was built, after it was built, and the present day. Lastly, I took a drive to the relatively close location walked around the block to get a general feel for the area. Pre- Research Before I started doing anything I thought it was important to find out exactly what my site was and where it was located. I figured it would be important to know where the site was exactly and its actual purpose so I would be able to tell the effects that YWCA Jobs Corps Center would have on the surrounding area. Sanborn Insurance Co. – An Epic Search (Still in Progress) Maybe I am just bad at looking at map keys but I almost found this part of the research impossible. I have not given up because I know there is a way but in 1888 I could not even locate Broadway St. (the street its on) on the map. There was also not an option for a map after for after the year of 1955, which also poses a problem because the site was not even built until 1965. I will definitely find a map for 1955 on Sanborn but it leads me to believe that I will need to use another source to find a map where the actual site...
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