...The average office worker receives and sends about 121 emails per day. It is important to utilize best practices when drafting e-mails since it is one of the primary modes of communication in the workplace. A helpful guideline for work e-mails is to KISSS – keep it short, simple and sweet. Keep it short. In the beginning of the e-mail, write a clear subject header with a maximum of 5 words and address the person correctly by title. Then, send a greeting in 1-2 sentences, present your main point and call to action in another 3-5 sentences and close with a short closing message and signature. Keep it simple. Make the e-mail simple and easy to read. Receiving a long e-mail is daunting not only to read but also to look at. A quick rule of thumb is to consider limiting e-mails to be no more than 5-10 sentences. Any additional information, like meeting notes and detailed information surrounding a project, should be sent in an attachment. This practice will allow the reader to understand the main point of the e-mail and revisit the details at a more optimal time. Keep it sweet. A recent study has shown that 64% of people have sent or received an e-mail that caused unintentional anger. An e-mail does not always have to be sweet but it is important to practice empathy when writing an e-mail. While proofreading, check your tone. If you have crafted a particularly angry e-mail on purpose, put the e-mail down for a couple hours or even a full day and think again before sending it...
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...A Timely Analysis of Legal Developments ASAP Recent USCIS Memo on Employer-Employee Relationship Requirements for H-1B Visa Petitions: Regulation by Memorandum? By Jorge Lopez, Shin-I Lowe and Neil Grindstaff ® In This Issue: March 2010 The USCIS recently issued a guidance memo to its adjudication officers, “Determining Employer-Employee Relationship for Adjudication of H-1B Petitions, Including Third Party Site Placements.” The Memo clarifies what constitutes a valid employer-employee relationship, in the context of petitions for H-1B visas, which are commonly used by IT staffing agencies and consulting groups for placing skilled workers at third-party worksites. Donald Neufeld, Associate Director or Service Center Operations for the United States Citizenship and Immigration Service (USCIS) recently issued a guidance memo to its adjudication officers, “Determining Employer-Employee Relationship for Adjudication of H-1B Petitions, Including Third Party Site Placements” (“Neufeld Memo” or “Memo”). The Memo clarifies what constitutes a valid employer-employee relationship, in the context of petitions for H-1B visas, which are commonly used by IT staffing agencies and consulting groups for placing skilled workers at third-party worksites.1 On February 18, the USCIS held a “Collaboration Session” in Washington, D.C., to address the growing concerns about the implications of the Neufeld Memo. Approximately 500 people (400 via teleconference) attended the two-hour session...
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...Timothy C. Neary DATE: August 23, 2013 RE: Memo Format Guide _______________________________________________________________ Format for Marketing Management Course Memos: We have a consistent format so you don’t have to wonder about form and to facilitate reading your memo. Here are course-specific guidelines: * TO/FROM/DATE/RE should be like this example. A line should separate the header from the body, and Global Business Strategy Course memo should appear in the upper right as in the example. * The TO is as specified, the FROM is your name, the DATE is the date due * You should initial (in pen) by your name. * The RE line may be no more than 2 lines, and it should give the answer to the question or clearly state the point of the memo. * Give the conclusion first; write anticlimactically. * Use bullets or bolding, or some other method to facilitate skim reading. * Avoid spelling or grammar errors. Unless assigned otherwise, you can skip citations. General Guidelines for Memos: Each organization has its own style preference (e.g., many companies double space the TO/FROM, etc.), but here is general advice. * Remember that it take it takes more time to write less. * You will probably need at least 3-4 drafts of your memo to make it read well. * Avoid complicated sentences, and passive voice. * Never have just one big block of text. * Remember that a good memo requires having a clear idea of what you are writing...
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...ADMN 233 Assignment 3 Part 1 Routine E-Mail Messages and Memos 25 marks (Questions 1 and 2) Refer as needed to material in Chapter 8. Read the instructions for each activity. Answer all questions clearly and concisely. Include examples to support your answers. Activity A – Routine memo Read the following scenario and respond to the question that follows. Scenario 1: Performance Assessment Judith Halls, Manager of Human Resources at The Maritime Fish Packing Cooperative, wrote the following first draft of a reply memo. | The Maritime Fish Packing Cooperative | |Interoffice Memo | | | |Date: December 4, 2009 | | | |To: Michael Foreman, President ...
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...becoming a Certified Management Accountant (CMA) or Certified Internal Auditor (CIA) and asked you for advice. In response, write a formal memo that describes the careers of a CMA and CIA, how they differ, and how to choose between them. Here are two CMA and CIA sources: CMA website: http://www.imanet.org/ima_home.aspx CIA website: https://na.theiia.org/Pages/IIAHome.aspx You have to find two other credible sources. Meet the following requirements: * Use proper memo conventions: Memorandum To: [Tab in to create a straight alignment] From: ____________________________________________ Date: ____________________________________________ Subject: ____________________________________________ Remember that memos and letters differ. While letters include a salutation (Dear _____) and complimentary close (Sincerely), memos do not. * Use the full-block format—all lines left justified, single spaced, with a line space between paragraphs and one-inch margins all around. * Use the Times New Roman 12-point font. * Write between 300 – 600 words, not including the memo headers, the second-page header, or the references. * Use a second-page header: For this assignment use, Your last name, CMA or CIA/Page 2 [without the italics]. * Craft the subject line so it identifies the memo’s purpose and sets its tone. * Clearly organize the memo: * The introductory paragraph responds to the student’s request and previews the points covered...
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...relationship with an accountant who regularly works with start-up businesses and who has global connections. You Role: You are a business planner and accountant. Your expertise is in helping clients evaluate business formation options and business strategy. You have cultivated many international contacts in a variety of fields, including manufacturing. You believe that you will be able to help Gloria find appropriate manufacturing options abroad as well as companies in several countries with which she might want to partner. You have created an extensive memorandum that outlines the various business entity options, the strengths and weaknesses of each, as well as suggestions concerning global expansion. Gloria has come to you to get some advice on which business entity best suits her needs and objectives. Key Player: Gloria Smithson - Gloria regularly used widgets* in her position as a manufacturing supervisor at Energy Efficiency Ltd. An engineer by education, she spent...
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...Harvard Management Communication Letter A Newsletter from Harvard Business School Publishing Tools, Techniques, and Ideas for the Articulate Executive Article Reprint No. C0504C The Best Memo You’ll Ever Write by Holly Weeks This document is authorized for use by Ethan Beldengreen-Karas, from 8/30/2012 to 12/1/2012, in the course: BUS 365: Communication and Professional Development - Epstein/Graves (Fall 2012), Emory University. Any unauthorized use or reproduction of this document is strictly prohibited. For a complete list of Harvard Business School Publishing newsletters: http://newsletters.harvardbusinessonline.org For reprint and subscription information for Harvard Management Communication Letter: Call 800-988-0866 or 617-783-7500 http://hmcl.harvardbusinessonline.org For customized and quantity orders of reprints: Call 617-783-7626 Fax 617-783-7658 For permission to copy or republish: Call 12/1/2012, in the This document is authorized for use by Ethan Beldengreen-Karas, from 8/30/2012 to 617-783-7587 course: BUS 365: Communication and Professional Development - Epstein/Graves (Fall 2012), Emory University. Any unauthorized use or reproduction of this document is strictly prohibited. Writing The Best Memo You’ll Ever Write Every memo—or report or e-mail—is important in today’s business environment. If you keep in mind that readers are content driven, time pressed, and decision focused, you can write right—every time. by Holly...
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...Handout Problem 1) Since the customer uses a voucher system, the auditor should ask the client to confirm individual unpaid transactions rather than the total balance owed. 2) There might be a lag in the recording of cash receipts and updating the customer’s balance because the customer sent the payment a week before the auditor sent out the confirmation. In this case, the auditor should trace the payment to the cash records. However, this could also be a lapping activity and that’s why the customer’s account has not been updated. In this case, the auditor should examine that the checks are deposited the same day the accounts receivable was credited. 3) Most likely, the customer paid the balance after the confirmations were sent out. The auditor should confirm the payment had reduced the account receivable for the customer and that it was properly recorded in the cash receipts journal and subsidiary accounts receivable ledger. 4) The auditor should check the date in which the payment was made. If it was around when the confirmations were sent out, then probably there’s a normal lag in the recording of cash receipts. However, if the auditors determine the balance has been paid for months, then employees might be engaged in fraudulent activities. The auditor should trace the payment to cash records. 5) As of September 30th tittle has not transferred since shipping agreement was FOB destination, which means that tittle transfers when the goods arrived...
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...2)’ on pages 66-67 of the text. Based on the scenario, create the deliverables listed below. Fred Jones, a distant relative of yours and president of Deals-R-Us Brokers (DRUB), has come to you for advice. DRUB is a small brokerage house that enables its clients to buy and sell stocks over the Internet, as well as place traditional orders by phone or fax. DRUB has just decided to install a new email package. One vendor is offering an SMTP(Simple Mail Transfer Protocol).-based two-tier client-server architecture. The second vendor is offering a Web-based email architecture. Fred doesn’t understand either one but thinks the Web-based one should be better because, in his words, “The Web is the future.” a. Briefly explain to Fred, in layperson’s terms, the differences between the two. b. Outline the pros and cons of the two alternatives and make a recommendation to Fred about which is better. Part A - Assignment Deliverables: Client-server architectures attempt to balance the processing between the client and the server by having both do some of the logic. a) Write a memo to Fred that explains the differences between the two options. Be sure to explain the difference in terms Fred will understand, since he does not know much about technology or networks. b) In the memo outline the pros and cons of the two alternatives and make a recommendation to Fred. Part B: Part B - Assignment Scenario: Read the ‘Accurate Accounting’ scenario on page 67. One day, Diego...
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...You are a CPA with an office in NearLakes City and clients consisting primarily of professionals, entrepreneurs, and small business owners. John Smith, Esq., a practicing attorney with offices near yours, walks in your office and wants advice from you relating to a recent influx of cash he received as a result of winning a large jury verdict on behalf of his client in a personal injury case. His wife Jane Smith accompanies him during your meeting because she has some additional tax planning advice to ask of you. Role After reviewing John and Jane Smith’s points of view, it will be your turn as a tax professional to decide on the best course of action from a tax perspective on their issues. Prepare a three page memo (at least 300 words per page) to John and Jane Smith addressing the issues presented. Prepare a three page memo (at least 300 words per page) to John and Jane Smith addressing whether the issues presented above: 1. John Smith tax issues: 1. How is the $300,000 treated for purposes of Federal tax income? 2. How is the $25,000 treated for purposes of Federal tax income? 3. What is your determination regarding reducing the taxable amount of income for both (a) and (b) above? 2. Jane Smith tax issues: 1. What are the different tax consequences between paying down the mortgage (debt) and assuming a new mortgage (debt) for Federal income tax purposes? 2. Can John and Jane Smith utilize a 1031 tax exchange to buy a more expensive house using additional...
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...Career Exploration Assignment – 55 points Overview: To research a career of your choice, discover who they are in context of this career field, and uncover courses you may want/need to take or skills you should develop to be successful in this field. You will work on developing both written and oral communication skills through the preparation of a Career Exploration Memo and Career Exploration Presentation. * Advice before you Start! Be patient, flexible and open! You may discover new career fields that you did not even think you may be interested in. Take your time, search through multiple career fields, find something that is really interesting…fight the temptation to write your report on the first career field you find information about. Procedure: • Following the in-class discussion about conducting effective internet searches – conduct an internet search on a career field or specific job you find interesting. • Find a minimum of THREE reputable sources that you will reference in your Career Exploration Memo • Write Career Exploration Memo (directions below) Memo: Part I: Who Am I in Context to My Educational Path? In this section, outline who you are, personally (or attributes of your personality), in reference to your educational path. Address questions such as: • What is my educational path or journey? • What is my anticipated major (or minor) and how does it fit into my future career plans? • What do I hope to accomplish...
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...parte communications with a represented adversarial party. Ann could argue that B represents the PD in general, but not Carl personally, therefore she was w/i her right to contact him. The PD will argue that because Carl is a police captain, he is in a position of authority that someone would naturally look to for advice information. Further, a police captain is in a position to make decisions that could bind the PD organization his decisions could affect the PD. Because there is no one single individual to look to as being the defendant, you must look to those individuals who appear to represent the organization, can bind the organization by their decisions, has [sic] a leadership position would be someone that one would look to for answers. She should have gotten Bob’s permission to speak with Carl. Although Patty asked Ann to talk with Carl, Ann cannot blindly follow the requests of her client if the requests would be illegal or aid or further an illegal act or if they would violate an ethical rule. A duty of competence is not outweighed by her duty of fairness & dignity to the court and her adversary. 2. Ann’s ethical obligations with respect to the Chief’s memo...
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...ASSIGNMENT ON COMMERCIAL LAW ASSIGNMENT ON COMMERCIAL LAW CHAPTER-1&2 CHAPTER-1&2 12.What are the effects of the memorandum and the article after they are registered THE LEGAL EFFECTS OF THE MEMORANDUM The Contractual Powers of a Company A Company or a Corporation is an artificial person created by law. It is a legal person capable of suing and of being sued. But the contractual powers of a company are limited in two ways : (i) natural possibility and (ii) legal possibility. (i) Natural Possibility The fact that a company is an artificial person leads to the result that a company must always enter into contract through agents, (ii) Legal Possibility A joint stock company cannot enter into any contract the object of which goes beyond the memorandum of association of the company. A statutory corporation cannot enter into any contract which is beyond the scope of its powers as laid down in the statute by which it was created Forms of Contracts and Deeds of a Company The Doctrine of Ultra Vires The Memorandum of Association determines the constitution and the powers of ‘the Company. It was observed by Lord Selbourne that the memorandum is the Company’s “fundamental and unalterable law”. ‘A Company is incorporated only for the objects and purposes expressed in the memorandum. Any act purported to be done by the Company which is beyond the scope of the functions of the Company...
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...Problem Identification David is convinced that his boss wants to fire him. He will not meet 6-month and 12-month sales plan unless he uses creative accounting. Root Cause Analysis There is relationship conflict between David and his boss. Some elements did not fit with each other (open system). Carter had his own favorite, so promoting David created political situation (individual–informal organization, work–informal organization). Promotion rules were faulty, as David was promoted without his boss consent and basing on one presentation (work-formal organization). Above mentioned are situational factors in MARS model. Looking at abilities David had little agreeableness expressing his displeasure with flight booking and making impression of being pompous. Although very assertive, hid did not talk to Carter to explain political situation. David also did not have clear role perception as subordinate to Carter. He did not submit requested information or did it in unsatisfactory way, e.g. status of Meryll Lynch. He did not inform the office, where he was, if he changed plans. It made his position weaker to question Carter’s sales plans. After talking to clients, he believed Carter was too optimistic or even had fabricated forecasts to get promoted. Solution Building David should start obeying rules (call the office and inform about his whereabouts, deliver information Carter asks for, hand in assignments...
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...1. Periodically, this department receives a journal voucher from the cash receipts department and an account summary from the accounts receivable department. (a) Cash Receipts Department (c) General Ledger Department (b) Accounts Receivable Department (d) Controller Department 2. Provides a means for verifying that customer checks and remittance advices match in amount. (a) Credit Check (c) Cash Prelist (b) Return Policy (d) Mail Room 3. Sequentially numbered by the printer and allow every transaction to be identified uniquely. (a) Special Journal (c) General Ledger (b) Subsidiary Ledger (d) Prenumbered Source Documents 4. Basis for financial statement preparation. (a) Special Journal (c) General Ledger (b) Subsidiary Ledger (d) Prenumbered Source Documents 5. Used for capturing transaction event details in the revenue cycle. (a) Special Journal (c) General Ledger (b) Subsidiary Ledger (d) Prenumbered Source Documents 6. Prevent and detect unauthorized and illegal access to the firm’s assets. (a) Access Controls (c) Automation (b) Independent Verification (d) Reengineering 7. Its objective is to promote and verify the accuracy and completeness of procedures performed by others in the system. (a) Access Controls (c) Automation (b) Independent Verification (d) Reengineering 8. Using technology to improve efficiency and effectiveness of task. ...
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