...| Parker Benson Editing | Memo To: | Robert Warner | From: | | Date: | September 7, 2015 | Re: | Use of Body Cameras on Law Enforcement Personnel | | | Introduction: There is a huge problem regarding law enforcement personnel in today’s day and age. This problem stems from the term ‘police brutality’. Unfortunately, the term is being tossed around at any applicable chance, and the media doesn’t always help mediate between the two sides of the argument. I am addressing this memo to Parker Benson’s article acquisition editor, Robert Warner, in hopes to gain approval to pursue a piece recommending the use of body cameras on all law enforcement personnel. I will be sure to address every angle of the argument and tip-toe along sensitive boundaries. Audience Analysis: The article will not only be read by all of our loyal and dedicated readers, it will appeal to a large demographic in today’s society. Police brutality is a very hot topic in the media; therefore a piece on the recommendation of body cameras for law enforcement personnel is sure to attract a tremendous range of readers. Not only will it appeal to our dedicated readers and those who follow the media, it may appeal to those who have family or friends who are members of law enforcement, or even those who have experienced or been affected by police brutality. Research Methods: I will utilize solely secondary sources while conducting my research, due to time requirements and compliance...
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...Memo To: Nancy Feldman From: Robert Solis Date: [ 9/16/2013 ] ------------------------------------------------- Re: Web Conferencing Features | Adobe Connect | Microsoft® Office® Live Meeting | Cost | $55/month | $5/month | Adobe® Flash® | Yes | Yes | Microsoft PowerPoint Animations | Yes | Yes | Microsoft Office integration | No | Yes | Application sharing/viewing | Yes | Yes | Audience view/seating chart | Yes | Yes | File transfer or handouts | Yes | Yes | Multipoint video via web camera | Yes | Yes | Real-time meeting statistic monitoring | Yes | Yes | Smartphone web access | Yes | No | I have been given the task of researching various web conferencing programs in an effort to determine which one would best meet our company’s needs. The information that follows is a summary of comparison’s that will give management all of the information they need to make the best choice for our company. According to Fenton (2011) “if there's a more capable, customizable web conferencing solution than Adobe Connect, we haven't found it” (p.1). However, Microsoft® Office® Live Meeting seems to be able to match most of Adobe Connects features while having the ability to integrate Microsoft Office. I do not see the need to pay $50 more for Adobe Connect when Live Meeting can achieve the same objectives with an...
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...Research Memo Date: February 27, 2014 Preparer: Michele Reviewer: Brian Subject: Personal use of Delta Skymiles acquired from company purchased business trips Facts: Latrell recently used his Delta Skymiles to purchase a free roundtrip ticket to Milan, Italy (value $1,200). The frequent flyer miles used to purchase the ticket generated from Latrell’s business travel as a CPA. Latrell’s employer paid for his business trips, and he did not get taxed on the travel reimbursements. Issue: How much income, if any, does Latrell have to recognize because of the purchasing an airline ticket with Skymiles earned from business travel? Authorities: IRS Announcement 2002-18 Conclusion: According to the IRS Announcement 2002-18, Latrell does not need to recognize any of the frequent flyer miles ($1,200 value) used when he purchased his round trip ticket to Milan, Italy. The miles redeemed were for a free airline ticket and he did not convert the miles to cash; so there is no taxable income from the transaction. Analysis: The IRS Announcement 2002-18 states “these promotional benefits may generally be exchanged for upgraded seating, free travel, discounted travel, travel-related services, or other services or benefits. Inquiries centered on the taxability of frequent flyer miles or other promotional items that are received as the result of business travel and used for personal purposes. There are numerous technical and administrative issues relating to these benefits on...
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...MEMORANDUM To: File From: Date: October 24, 2012 Re: Craig - Structuring a cash transfer in the case of bankruptcy Facts Craig receives a $50,000 salary for running the day to day operations of Canterbury Corporation. He owns 100% of Canterbury’s stock, which is valued at $200,000. Canterbury currently needs $90,000 to meet short-term cash-flow needs, of which Craig is personally sending over to the business. We assume that when Canterbury goes bankrupt, there is no chance of further repayment of debt. Issues 1. How is debt treated at bankruptcy? 2. What are the tax consequences of contributing capital to a corporation when the company goes bankrupt? 3. If a loan is structured with the intent to protect investment, what are the tax consequences when the company goes bankrupt? 4. If a loan is structured to protect employment, what are the tax consequences at the time of bankruptcy? 5. Which of the above scenarios is the best way to structure a transfer for tax purposes? Conclusions 1. Debt will become wholly worthless upon bankruptcy. 2. The $90,000 capital contribution may be deducted as a capital loss to the extent of gains from such sales or exchanges, plus the lesser of $3,000 and the excess of such losses over such gains. 3. A nonbusiness bad debt may be deducted as a short term capital loss $90,000 in the year the loan becomes worthless to the extent of short term capital gains, plus the lesser of $3,000 and the excess of such losses over...
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...No matter where you are born around the world or at what time one thing will always be inevitable of your ending; you will die. In all ways of life people have come accustomed to the practice of funerals, also known as death rituals. It has become common nature all around the world that when a person dies a ceremony will be held most likely involving their closest friends, family, or neighbors. It is understood that you live and die, but what funerals provide is a peace that can come with the inescapable end. However has anyone ever really stepped back and examined why we really do these ceremonies or death rituals? If at first we can understand the origins of the traditions, we can then see how different societies go about recognizing different people, and how these practices have been altered over time in our day and age. Funeral practices are as old as the human race itself, and this is made obvious in information found on the Neanderthals from 60,000 B.C. The ritual of a funeral starts when a persons heart stops or breathing ceases classifying them as dead. The time followed after a person is declared dead consists of various treatments of the body, time for disposing of the remains, and a period of mourning for all who knew the person. Neanderthals are considered the first people to perform death rituals/ funeral practices. According to one scholar Max Gluckman the origins of the traditions of funerals started with the Neanderthals and was developed as a way to “secure...
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...To: Paige Berges From: Jiani Xue Date: November 20, 2014 Re: Margo Zephra’s application on asylum and withholding of removal because of her fear of future persecution on account of membership in her husband’s family QUESTION PRESENTED Whether the alien is likely to be granted asylum based on a well-founded fear of persecution due to her membership in her husband’s family where her husband and her brother and nieces in-law were been kidnapped, shot and trafficked. Whether the alien is likely to be granted withholding of removal due to unwilling to return to Bohemia because of the persecution on account of her membership in her husband’s family. BRIEF ANSWER The alien is likely to be granted asylum because she has a well-founded fear of persecution due to her membership in a cognize social group—her husband’s family and the government in Bohemia is unwilling to protect her. The alien is likely to be granted withholding the removal because she’s unwilling to return to Bohemia due to the persecution on account of her membership in her husband’s family. FACTS The alien Margo Zephra is a native and citizen of Bohemia. She has been married to her husband for 22 years. Mrs. Zephra’s husband, Aldous Zephra was employed as a driver in Bohemia by a criminal Claudio Bellini. The U.S. government recruited Mr. Zephra as a material witness in its persecution of Bellini and granted Mr. Zephra temporary status in the U.S. to serve as a witness. However, Bellini escaped U.S. custody...
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...Beach House Research Memo [Name] Beach House Research Memo [Date] FACTS Ted and Alice Smith, relatively naive in the ways of the world and thinking that eBay was a beach community, purchased during 2009 what they believed was a beach house. The house was located on Dry Gulch in Indiana. The Smiths intended to use the house occasionally for family vacations and cover costs associated with the house by renting the house using Dry Gulch real estate agency Bob Carol Associates. The house, purchased sight unseen, turned out to be in need of some repair. Ted and Alice decided to save money by making the repairs themselves. During 2009, according to a log they maintained, the Smiths occupied the house 38 days and rented it 49 days. The log also indicated that on 24 of the 38 days the Smiths occupied the house, one or both of them were engaged in work on the house. Their two teenage children were with them on all these days but did not help with the work. On their 2009 income tax return, Ted and Alice filed jointly and treated the Dry Gulch house as rental property and deducted a pro rata share of the property taxes, mortgage interest, utilities, maintenance and repairs, and depreciation in determining their net loss from the home. The IRS has indicated that deductions should be limited to rent income and that some of the costs deducted as repairs were actually capital expenditures. [As this research assignment cannot exceed one single-spaced page, you may find it...
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...Facts The Sanchez’ entered into a contract with the producers of Surprise Home Renovation to lease their home for one week. The consideration for the lease was $50,000 worth of home accessories and an all-expense paid trip to Disney World. During the lease term, Surprise Home Renovation expensed approximately $250,000 in renovating and remodeling the Sanchez home. The Sanchez’ would like to affirm the potential tax consequences of the engagement with Surprise Home Renovation. Issues 1. Should the consideration of the lease be considered rental income, prize, or neither? 2. Was the consideration received, or a portion thereof, for the leasehold rights taxable? 3. Was the compensation received for the leasehold rights adequate consideration for the lease term? 4. Is the value, or a portion thereof, of the improvements taxable to the homeowners upon reversion? Legal Discussion According of §74 of the Internal Revenue Code (IRC), gross income includes amounts received as prizes and awards, unless the income falls under a particular exception . As of 1954, §74 was enacted, in part, to overrule two cases that held a prize and award to be tax exempt. According to the Code, an exception is granted when a prize is the result of religious, charitable, scientific, educational, artistic, literary, or civic achievement. While it may be considered that the intentions of Surprise Home Renovations are civic and charitable in nature, the fact that the Sanchez’ sought...
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...To: Mr. Keith’s Estate Facts: 1. Mr. Keith and Mr. Lars were business partners for 30 years. 2. Each partner had a life insurance policy on the other partner so that the insurance proceeds could be used to purchase the deceased partner’s interest in partnership from his estate. a. Each partner was allowed veto power over any beneficiary that was chosen or changed on the life insurance policy that was on his own life. 3. Mr. Keith died recently and Mr. Lars received the $500,000 life insurance proceeds. a. Mr. Lars did use the proceeds to purchase Mr. Keith’s interest in their partnership from Mr. Keith’s estate. Issues and Analysis: Did Mr. Keith’s veto right over the beneficiary designation give him “incidents of ownership”? Reg. §20.2042-1 (c)(4) Proceeds of life insurance (being capable of changing the beneficial ownership in the policy gives Mr. Keith “incidents of ownership” based on this Reg. and IRC 2042) Would this require Mr. Keith’s estate to include the insurance proceeds of $500,000 in his gross estate? §2042 Proceeds of life insurance. (If Mr. Keith has incidents of ownership the proceeds will be included in his gross estate) Is there a problem with the life insurance proceeds being used to purchase the deceased individuals interest in the partnership from the deceased’s estate? §2042 Proceeds of life insurance (this would cause the life insurance proceeds to be included in gross estate if life insurance proceeds, even if owned by another...
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...Memo To: Howard Grey CC: Jean Dubois BC: Division Date: September 6, 2011 Re: Comprehensive Research Simulation The purpose of this memo is to inform the comprehensive sales research report for mechanical watches division was completed and ready to move forward. Results from the study determined the cause of lagging watch sales. Market research measured response to advertising and perception in regard to chronometers, mechanical watch industry data, and certification. The strategies put in place illustrates effectiveness. Consumers interested in purchasing chronometers and mechanical watches are willing to buy products when proven certifications show the products pass required test. Howard Grey realized that the market share was lower than previous years and was at five percent. Howard Grey set up a meeting in order to research a report in regard to a drop in sales. Howard Grey in scenario one agreed to use 20,000 for data collection during a three-month period to complete. The decision made in regard to the drop in sales and the perception about chronometers 7,000 response and advertising in the mechanical watch industry is the certification procedures advertising strategies that a good decision was made. Recommendation Respondents favored buying certified watch because of quality associated with buying certified watches. The study indicates the reason for the decline in sales was because the consumers favored certified...
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...Web Conferencing Programs Research Memo Walter B. Williams Jr. Eng 221 Jun 11th, 2014 Dr. Rose Safir Subject: Web Conferencing Programs Dr. Safir, as you requested, I have a web conferencing program that our company can use for our future weekly status meetings. The program that I recommend is GoToMeeting. I chose GoToMeeting because it fits into the needs of the company for our web conference calls. Here are some of the key pointers that made me chose GoToMeeting over the other web conferencing programs. You can use this program to meet and collaborate with others around the world. For one low flat rate, you can provide in real time, presentations, demonstrations, online training and more. There is also an option to show your entire screen, or just a specific document. GoToWebinar, which is a step lets you have unlimited webinars with up to 1000 attendees. GoToMeeting can be used to meet and collaborate with others all over the world. You can provide presentations, demonstrations, online training, collaboration on documents and more in real-time for one low flat rate. You’ll have the option to show your entire screen, an application or just a specific document. With GoToMeeting you can invite others to your meetings via phone, email or IM. GoToWebinar, a step up, allows for unlimited webinars with up to 1000 attendees. GoToMeeting Corporate, geared toward organizations, allows multiple organizer accounts with unlimited webinars for up to 1000 attendees. ...
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...Web Conferencing Programs Research Memo Allen Settles ENG 221 November 24, 2013 Instructor: Tim Toole Memorandum TO: Management FROM: Allen Settles SUBJECT: Web Conferencing Software Research My assignment was to research Web Conferencing software in order to help our company become more user friendly to our remote users and clients. During my research I reviewed three different Web Conferencing Software programs I believe will meet our criteria. In addition to price points, there are four areas of features and functionality that I will use to evaluate when choosing a web conferencing solution: 1. Ease of use 2. Browser-based technology 3. Cloud computing 4. Mobile access. The three programs are Fuze Meeting, GoToMeeting and WebEx. Of these three Fuze Meeting was the best fit for our company. Fuze Meeting makes it easy for users to get up to speed with the product and participate fully in meetings from the very first time they access it, without having to download any software. Fuze Meeting’s advanced integrated audio functionality gives users multiple ways to connect – toll, toll-free, Skype, and VoIP – as well as supporting international access in over 20 countries. The Fetch feature gives users a simple way to track down meeting invitees, meaning you may never again have to start a meeting late because a key participant is missing. Fuze Meeting up to date browser technology allows it to be compatible with IE, Firefox, Safari, Google Chrome and Opera. ...
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...MEMORANDUM FOR STUDENTS SUBJECT: Research Paper Requirements 1. The purpose of the ALC Research Paper is to evaluate your research ability and to give you the opportunity to demonstrate your written communication abilities. 2. Your Research Papers will be graded as a Superior, Go or No-Go and will be used as a tool in the evaluation of the Total Soldier Concept. 3. The requirements for the Research Paper will be a minimum of , but not limited to the following. • The paper will have a thesis • Choose a military topic; exclude the civil war. • All Research Papers will be done on 8 ½” x 11” white paper, with margins of 1” x 1”. • The Research Papers will be a minimum of 4 pages of typed information and not to exceed 6 pages. • Photos, graphs, title page, and bibliography are excluded in written page count. • The font size will be 12. • Font type will be Times New Roman. Not all bold or italicized. • All research papers will be double-spaced. • At least one hardcopy reference is required • Cover page: Title, name, class# will be centered on page. • Initials of proofreader in bottom right hand corner of cover page. • Bibliography page: list all references i.e. books, newspapers, magazines, web pages( this will require proper footnote techniques). • All pages will be stapled. • Plagiarism is unauthorized. 4. A memorandum will be submitted for approval, of the SGL, on all topics prior to beginning your research. 5. The point of contact for this...
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...Written Communication Short Report Group ProjectObjectives * Demonstrate the ability to synthesize research * Demonstrate the ability to edit * Demonstrate the ability to critique * Demonstrate the ability to effectively self-assess * Demonstrate the ability to prepare a complete Short Report Guidelines: Successfully prepare a Short Report Steps 1. Prepare a 1-page Memo written to your instructor. This typed investigation is due________________________. And includes the following: A. (Para 1) Identify why the reader should care about this information; provide a clear statement of the comparison study (what are you comparing?) This is sometimes called the report problem. Be sure to include the Problem Statement and Purpose Statement. See chapter 8 and pages 197 B. (Para 2) The variables/factors of the analysis (at least four). Explain why these four were chosen compared to other variables and factors that may exist C. Four research hypothesis. There should be research hypothesis for each of the four variables. Finally, identify what you believe. D. (Para 3) The plan for research (how will the information be investigated? Be specific what you plan to do, and why-do not just write “internet research”The maximum value of the memo assignment is 30 points 2. Prepare a 1-page research outline that guides your research and report writing. This typed outline will show the work. Refer to chapter 8 and “Organizing the Report” The Outline...
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...that the research process was performed efficiently and effectively, and fully progressed through the steps of determining the relevant facts, identifying the research problem, conducting research questions, identifying the key terms on which to gather data, and finally organizing the research to propose a conclusion. In addition, the author of the memo makes references to authoritative sources and uses the plain English described by the SEC when explaining his or her findings from the research process. The author of the sample memorandum states the relevant facts related to the research topic at the very beginning of the memorandum. I find the most significant fact to be the fact that Sony’s financial statements did not disclose the losses from Sony Pictures. The facts stated help the reader to identify the problems related to this topic. Namely, the problems that need to be addressed include misrepresentations of goodwill, and financial statement disclosures for different segments. Once the problems are understood, the researcher can proceed to ask the research questions that will lead him or her to a solution. Based on the issue regarding goodwill, the author of this memo inquires if an annual write-down is necessary according to FAS 142. Also, the author questions the need for financial statement disclosures of two separate segments. After the research questions are developed, the researcher should identify key terms in order to help narrow the scope of the research process...
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