...INTRODUCTION We have discussed how to analyze and apply legal authority. We have also discussed how to write a case brief, which law students usually write for their own use. Most legal writing, however, is done to communicate with others. As a law student (and new lawyer), you will receive legal problems and will be asked to analyze the problem and write up the results of that analysis. The typical vehicle that lawyers use to do this is the legal memorandum. When you write a memorandum, you will make use of the several analytical skills you have been developing. This handout explains the form and content of a legal memorandum. II. PURPOSE OF A MEMORANDUM A legal memorandum is a document written to convey information within a law firm or other organization. It is a written analysis of a legal problem. The memorandum is usually prepared by a junior attorney or by a law clerk for a more senior attorney early in the firm's handling of a legal dispute. The writer analyzes the legal rules that govern the issues raised by that problem and applies those rules to the facts of the case. These memoranda prepare attorneys to advise clients how to proceed, if at all, with prospective business dealings or litigation. The memo must be complete and objective including both the rules and facts that help the client and those that do not. In concludes with a considered opinion of the likely outcome on each issue. The attorneys will then use the memo to understand the issues that the case...
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...Instructions For this project, teams will work together to write an informal analytical report about a company and a sales letter with a visual aid to members of that company showing the benefits of using Kelly Services. Instructors will form teams during Week 3, and students will work together during Weeks 4 and 5 to complete both parts of the project. This project supports TCOs 5, 7, 8, and 9. The situation: This assignment is based on Chapter 10, page 311, Portfolio Builder 24. You work for Kelly Services, which provides staffing solutions to more than 90 percent of the Fortune 500 companies. Click this link for more information about Kelly Services. Your team has been asked to select a Fortune 500 company like Chrysler, Ford, Intel, or DuPoint. Your first task after you’ve selected the company is to research the company and write an informal analytical report. The audience for the report is people who write sales messages (typically marketing). In week 5, your team will write a sales letter to a decision-maker at the company you selected making recommendations based on your research convincing the decision-maker to use Kelly Services. Week 4 Informal Analytical Report–& Team Participation Memo Your team is to write a brief informal report (approx. 2 single-spaced pages, 500-750 words, plus references) on the background of the company you have chosen to solicit with your sales letter. Do NOT write solely about the background of your targeted company but also...
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...many employers are stressing the importance of it. Accountants that can communicate are better suited for the work environment. Employers are starting to place importance on these skills then they are technical accounting skills. This chapter focuses on how accountants should write and how it affects your work and problem solving. It is important to keep in mind that writing is essential to accountants. Accountants have to be able to read and write on an everyday basis. For example tax accountants have to write memos to describe the results that they found and at times they must write letters to the internal revenue service for their clients. Auditors for example have to write memos to file in the audit working papers that are essential to any audit. After the audit is completed auditors must be able to write a letter to management advising them on any changes that should be made. Accountants at times have the responsibility to write footnote disclosures in financial statements and at times accountants were using very technical language. This resulted in many investors being misinformed due to the fact that not ever investor is an accountant. The Securities and Exchange Commission issued a disclosure rule that stated to write these notes in “plain English.” They are seven tips that writers recommend for business writing. These seven are content, critical thinking, appropriateness for readers, conciseness, clarity, coherence, and revision. By content the writers mean the...
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...LEGAL WRITING Prof. Gajić FINAL EXAM 1. Who can an attorney ask to prepare a brief? _________________________________ 2. Briefs should not be longer than one to two pages long and should be easy to read so that the reader does not have to spend much time understanding the reasoning of the case. T F 3. What are the two most important parts within the heading of internal legal memorandum? 4. The memo should begin with a statement of the issue, which is the legal question that the memorandum addresses. T F 5. The largest portion of the memo is the ______________ section. 6. The last section of the memorandum is the _________________, in which a brief summary of the memorandum is offered. 7. Name a few factors to consider when designing a law office space. What should be considered and offered to clients? _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ 8. Successful interviews require the right __________________ and _____________. 9. Describe a situation in which you are meeting with a client for the first time, how would you behave, approach him/her, guide the interview. _____________________________________________________________________ _____________________________________________________________________...
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...451 452 CHAPTER OVERVIEW The IRAC chapter focuses on the writing style used for the discussion portion of the memo. IRAC is an acronym for Issue, Rule, Application, Conclusion. These are the building blocks of a memo’s discussion. You will learn to identify issues and applicable legal authority. You will also learn how to extract the legally significant facts and apply them to the relevant law to draw substantiated conclusions. You will learn to identify effective IRAC use by dissecting discussions and labeling the IRAC components, and you will learn to draft IRAC sequences as well. 445 446 CHAPTER 22 / THE IRAC METHOD A. PURPOSES OF IRAC ! What Is IRAC? IRAC stands for Issue, Rule, Application, Conclusion. IRAC is the architectural blueprint for the discussion portion of a legal memo. It gives legal writing continuity and clarity and organizes the contents of the discussion. IRAC provides legal support and analysis for the issues posed by the problem and guides the writer toward a well-supported conclusion. IRAC benefits both the writer and the reader because the components are essentially a checklist designed to ensure that the discussion is analytically well thought-out and that it contains the necessary legal authority. IRAC is very important because it lets the reader see the particular legal point being addressed, the relevant legal rule, the application of the law to the facts, and the conclusion. It is formula writing in the same way that formula...
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...Wk 6 Memo: “a brief, informative document used to communicate within an office, such as between attorneys on the same side of a case.” Legal Writing: How to Write Legal Briefs, Memos, and Other Legal Documents in a Clear and Concise Style. Ed Amanda Martinsek (2009) NY: Kaplan Publishing An analysis of the law. The goal is to explain to the reader what the law says/requires in a particular area. “A memorandum might be written, for example, after a client has asked whether a lawsuit would be worth commencing. It would be used most immediately for advice to the client. If the result is a suit, some parts of the memorandum might be read again when the complaint is drafted. The memorandum might be consulted a third time when the attorney responds to a motion to dismiss; a fourth time while drafting interrogatories; a fifth time before making a motion for summary judgement; a sixth time before trial; and a seventh time in preparing an appeal.” Neumann, R.K.Jr p65 What should a memo include? Heading – Memo To: From: Date: Re: Introduction/Question Presented Brief Answer Facts Applicable Statutes (Rule(s)) Discussion – IRAC of each issue Conclusion (overall) John Bronsteen, 2006. Writing a Legal Memo. New York: Foundation Press, pp38-65 Introduction/Question Presented: The situation, how it engages with the rule, the legal issues that have arisen and breaking down the issue into a summary of the sub-issues. Brief Answer:...
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...Accounting Memo Summary BCOM/230 Accounting Memo Summary The time of an Executive is extremely valuable, thus the information you’re going to present must be equally as valuable. The information must be presented to them in a manner that is easy to understand and comprehend. This will be what they use to base they their decision on, or at least explore the possible benefits further. This summary should be started off with the same change that has greatly benefited a competitor recently. (i.e. the news about $9M in tax refunds for Macy’s) This would be enough to spark this person’s interest for sure. Then, data and figures should be provided regarding how this change would directly affect our company, not just “because someone else did it.” Be sure to list the advantages and disadvantages, to show that this has been looked at in an objective manner. Is the overall and ongoing benefit worth the cost of changing the way we account for inventory on our P&L’s? (i.e. IT work, reporting changes, legal fees for case vs. U.S., etc.) Making a change like this will have an impact on more than one department. Information like this would be most easily communicated with the use of Powerpoint slides and graphs for quick and easy analysis. This isn’t just an interoffice memo and shouldn’t have that look. It should be presented in a more formal manner. The information should be concise. If it’s too wordy, the actual point of the intended message may not get across, especially...
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...is a growing retailer, similar to Super Wal-Mart or Target. It provides discount merchandise and supermarket products in large stores located in many areas of the United States. Cost Club is administratively organized into regions, and each region is permitted to develop its own operational policies these worekersliijijijijoijmmkhere are many strong competitors to Cost Club, with some regions experiencing more competition than others. Your Role in Cost Club You recently have joined the Atlanta regional office of Cost Club as the Assistant Manager of Human Resources (HR) for the region. If you do well in this assignment, you may advance to the HR manager spot when your boss, Pat, moves on to another executive role in Cost Club. For memo purposes, Pat’s last name is the same as the last name of your facilitator. Pat has explained that while the Manager’s role is to focus on long-range and integration issues involving the entire region, your role as assistant manager is to deal with HR issues that arise routinely in the workplace. Pat has forwarded you a number of e-mails that present situations referred to HR; you must look at the situations and respond to Pat in an e-mail that addresses all the forwarded e-mails. Pat apologizes for not giving you time to settle in to your new position, but says that these are significant and time-sensitive issues that have to be dealt with quickly. You immediately begin examining the forwarded messages. Dealing with the Problems ...
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...• Write an outline for this section of the training program. • Be sure to address the characteristics of the perceiver, the target, and the situation as well as any barriers that might need to be considered. Part One: As you prepare your outline for training interviewers, focus on elements that make interviews most effective. An interviewer should understand how to communicate with interviewees and must acknowledge the appropriate method for interviewing based on legal and fair hiring practices. For example, interviewers must choose their words carefully. They must be culturally sensitive to applicants and refrain from offending or discriminating against individuals based on gender, religion, sexual orientation, ethnicity, disability, etc....
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...you tend to read a lot of stuff that isn’t that well written. And you tend to stop reading other stuff that is well written because you don’t have time. Focused on some badly written cases from whenever or some badly written laws, first of all, and you’re not reading anything good. So you tend to start writing not as well as you might have earlier. Maybe law students ought to make sure they have time to read good things apart from the law throughout law school. Roberts talks a lot about the importance of being clear in your writing and to know what you are talking about. Surround yourself with all the raw materials — the record in the case, the important precedents, the statute, and the regulations — and put it all there. Tend to try to write up a little outline of thoughts. At one point, ideally, it kind of crystallizes to — this is the right organization. That’s the main point I guess. We should spend a lot of time before on organization before writing. This is what’s going to work. Start with this point, this point, this point, this point, and it folds...
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... | | | | | | | | | | Memo To: InterClean Management From: Students 1 CC: HR Manager Date: April 22, 2010 Re: New Sales Team – Job Analysis and Selection To help with our company’s new direction of selling full -service cleaning solutions, I have been asked to select a new sales team from the combined employees of Interclean and EnviroTech. To accomplish this task, I needed to develop a new job analysis for the sales team, consider a workforce planning system, identify a selection method, and select the team members by using the job analysis and the selection method. This memo explains this process. Nice intro Job Analysis You may think that I should just select the appropriate employees without doing a job analysis. I contend that job analysis not only helps define a job, it gives our company a competitive advantage because we will understand the type of employees our company needs to accomplish our new sales initiative (Siddique, 2004, p. 219). Good I think we can all agree that giving our company a competitive...
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...memo writing [pic] TASK ONE: WRITING A POLICY MEMORANDUM GUIDELINES & EVALUATION CRITERIA CONTENTS |Getting Started |2 | | | | |Writing Guidelines |4 | | | | |Evaluation Criteria for Task One |8 | I. Getting Started Steps to complete task one 1. Choose a scenario from the list provided separately 2. Choose a national mission to address 3. Write your policy memorandum 4. Make sure that your policy memorandum is consistent with the submission guidelines below 5. Submit your memo Step 1: Choose a scenario Students should write amemorandum on one of the government national missions on climate change. (Provided in the separate document) Step 2: Choose a national mission to address The national missions are listed in the separate document sent along with this. Choose any of the national missions which are a part of the government of India’s “National Action Plan on Climate Change” Your memorandum should be addressed to the government responding to the action plan your decide to choose from the document attached along. We encourage you to discuss specific features of the...
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...research papers, clinical trials, and review articles. You may want to talk with researchers, colleagues, or peruse your notes you made at relevant meetings.... It's a good idea to begin by asking yourself "What am I trying to achieve?" If you can't answer that question. the chances of writing a good piece are slim. If you can identify your global intentions, then you can evaluate your information, arguments, and recommendations against those intentions. Start immediately to identify the main issues, think about how to organize them, make some notes, brainstorm, and so on. By focusing your thoughts, you've started to think about what your readers might want or need to know. ------------------------------------------------- Some Things To Keep In Mind This is the same list of strategies used for technical writing: 1. Understand the type of report/memo/synopsis you are writing—find examples and notice the structure and organization other authors have used 2. Write down your global intentions—a phrase or two that captures the gist of your potential writing 3. Tentatively identify possible sections and subsections—this is a brainstorming or clustering activity 4. Try writing some headings using strong verbs and specific nouns—it may be too soon for this activity; however, it will allow you to see where you need to do more research or identify where you have holes you'll want to think about later. You will certainly revisit headings and subheadings after you've...
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...distributing Chou’s new strategy game, Strat. Assuming BTT and Chou have a contract, and BTT has breached the contract by not distributing the game, discuss what remedies might or might not apply. * Explain your answers and refer to Section 7-6 in Ch. 7 for support.Submit your answers. | 1. At what point, if ever, did the parties have a contract? After reading the scenario, I believe there was a contract when BTT sent an email to Chau referencing the intital terms of agreement. Here’s the verbage from the scenario… “a BTT manager sent Chou an e-mail with the subject line “Strat Deal” that repeated the key terms of the distribution agreement including price, time frames, and obligations of both parties.” This is where the deal became legal binding. 2. What facts may weigh in favor of or against Chou in terms of the parties’ objective intent to contract? Mutual Assent. Both parties had verbally agreed to the deal. A reasonable person would have assumed the deal was going to go through because BTT paid Chau 25K for negotiation rights for a 90 day period. At this point there was an enforceable agreement between Chau and BTT. 3. Does the fact that the parties were communicating by e-mail have any impact on your analysis in Questions 1 and 2 (above)? According to USS Rule 2-204, “A contract for sale of goods may be made in any manner sufficient to show agreement, including offer and acceptance, conduct by both parties which recognizes the existence of a contract...
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...pay farmers for their harvested crops. Thomas Foods asks that you provide examples of how various hedging strategies could be implemented. The Controller of the company has no experience in this area and would need to understand the accounting treatment for whichever hedging strategy you select. Of significant importance to management is how any hedging strategy would impact operating income. =================================================================================== Case 2 You have been hired as a consultant for XYZ Research Co. XYZ Research Co. incorporated in 2010. XYZ ‘s business centers on developing new technology for interplanetary exploration. The company has many patents and has historically expensed all of the costs associated with obtaining their patents. The owners of XYZ Labs are unsure whether or not if any or all of its patent costs can be capitalized. They also are unsure if any impairment testing should be done periodically on their patents. You have been asked by the owners to look into these issues and provide the appropriate accounting treatment for patents. =================================================================================== Case 3 You have been hired as a consultant for ABC Investment Group. ABC incorporated in 1999 and manages investment portfolios for small to medium size companies. The Director of the company is not up to speed on how unrealized gains and losses as well as realized gains and losses on bonds should be accounted...
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