...health spa / resort in Sedona, Arizona, want to start a health club that specializes in health plans for people in the 50+ age range. The trainers Donna Rinaldi, Rich Evans, and Tammy Booth are convinced that they can profitably operate their own club. They believe that the growing population in this age range, combined with strong consumer interest in the health benefits of physical activity, would support the new venture. In addition to many other decisions, they need to determine the type of business organization that they want to form: incorporate as a corporation or form a partnership. Rich believes there are more advantages to the corporate form than a partnership, but he has not convinced Donna and Tammy of this. The three (3) have come to you, a small-business consulting specialist, seeking information and advice regarding the appropriate choice of formation for their business. They are considering both the partnership and corporation formation options. Assume the trainers determine that forming a corporation is the best option. Next, Donna, Rich, and Tammy need to decide on strategies geared toward obtaining financing for renovation and equipment. They have a grasp of the difference between equity securities and debt securities, but do not understand the tax, net income, and earnings per share consequences of equity versus debt financing on the future of their business. They have asked you, the CPA, for your opinion. Write a two to three (2-3) page paper in which you: Provide...
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...Axia College Material Characteristics of the Expository Essay What Is an Essay? An essay, or personal-opinion paper, is an important part of your college experience because it requires critical thinking as well as organization and research. Essay is a broad term. Sometimes an essay is just a page long; sometimes, essays are five pages or longer. Essays, however, focus on a single subject and idea. They also have different purposes: to persuade, explain, or entertain. Consider the following essay titles: • “Why You Should Never Vote for a Democrat” • “My Friend Harry Reasoner” • “Cells Phones: Getting the Most for the Least” • “Gay Marriage Does Not Hurt Traditional Marriage” • “How to Write an Essay” How would you categorize the essays above based on the titles? Is “Why You Should Never Vote for a Democrat” a persuasive essay or an entertaining one? Does “How to Write an Essay” explain or persuade? Even within a classification, writers use different types of development and have multiple purposes for their essays. Essay Classifications Writers classify essays in different ways. The following table includes common types of essays as well as examples: |Type of Essay |Definition |Example | | | | ...
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...Associate Program Material Characteristics of the Expository Essay What Is an Essay? An essay is an important part of your college experience because it requires critical thinking as well as organization and research. Essay is a broad term. Sometimes an essay is just a page long; sometimes, essays are five pages or longer. Essays, however, focus on a single subject and idea. They also have different purposes: to persuade, explain, or entertain. Consider the following essay titles: • “Why You Should Never Vote for a Democrat” • “My Friend Harry Reasoner” • “Cell Phones: Getting the Most for the Least” • “Gay Marriage Does Not Hurt Traditional Marriage” • “How to Write an Essay” How would you categorize the essays above based on the titles? Is “Why You Should Never Vote for a Democrat” a persuasive essay or an entertaining one? Does “How to Write an Essay” explain or persuade? Even within a classification, writers use different types of development and have multiple purposes for their essays. Essay Classifications Writers classify essays in different ways. The following table includes common types of essays as well as examples: Type of Essay Definition Example Expository Uses evidence, examples, or facts to explain a concept or to inform about a topic with a thesis as its base; the information must be presented fairly and in a nonbiased manner “How to Stop Smoking” Persuasive or Argumentative Uses evidence, examples, or facts to persuade your...
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...Longitudinal Study of market and Firm Level Factors Influencing ERP Systems’ Adoption and Post-Implementation System Enhancement Options. 7th Annual International Conference on Enterprise Systems, Accounting, and Logistics. Rhodos: ICESAL. Behara, R., Bhattacharya, S. (2008). DNA of a successful BPO. Journal of Service Science, 1(1), 111-118. Premuroso, R., Bhattacharya, S. (2008). Do Early Members of XBRL International Signal Superior Corporate Governance and Future Operating Performance? International Journal of Accounting Information Systems, 9(1), 1-20. Nicolaou, A., Bhattacharya, S. (2008). Post-Implementation Quality and Performance Outcomes of Enterprise Resource Planning System Use. Enterprise Resource Planning: Teaching and Research, 45-56. Nicolaou, A., Bhattacharya, S. (2008). Sustainability of ERPS Performance Outcomes: The Role of...
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...through examples and exercises, and the text involves students in the learning process through reading, problem solving, practicing, listening, and experiencing the writing process. Each chapter also has integrated examples that unify the discussion and form a common, easy-tounderstand basis for discussion and exploration. This will put students at ease and allow for greater absorption of the material. Tips for effective writing are included in every chapter, as well. Thought-provoking scenarios provide challenges and opportunities for collaboration and interaction. These exercises are especially helpful for working with groups of students. Clear exercises teach sentence and paragraph writing skills that lead to common English composition and research essays....
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...GAME CHANGE OBAMA AND THE CLINTONS, MCCAIN AND PALIN, AND THE RACE OF A LIFETIME JOHN HEILEMANN AND MARK HALPERIN FOR DIANA AND KAREN Contents Cover Title Page Prologue Part I Chapter One – Her Time Chapter Two – The Alternative Chapter Three – The Ground Beneath Her Feet Chapter Four – Getting to Yes Chapter Five – The Inevitables Chapter Six – Barack in a Box Chapter Seven – “They Looooove Me!” Chapter Eight – The Turning Point Chapter Nine – The Fun Part Chapter Ten – Two For the Price of One Chapter Eleven – Fear and Loathing in the Lizard’s Thicket Chapter Twelve – Pulling Away and Falling Apart Chapter Thirteen – Obama Agonistes Chapter Fourteen – The Bitter End Game Part II Chapter Fifteen – The Maverick and His Meltdown Chapter Sixteen – Running Unopposed Chapter Seventeen – Slipping Nooses, Slaying Demons Part III Chapter Eighteen – Paris and Berlin Chapter Nineteen – The Mile-High Club Chapter Twenty – Sarahcuda Chapter Twenty-One – September Surprise Chapter Twenty-Two – Seconds in Command Chapter Twenty-Three – The Finish Line Epilogue – Together at Last Index Author’s Notes About the Authors Copyright About the Publisher Prologue BARACK OBAMA JERKED BOLT upright in bed at three o’clock in the morning. Darkness enveloped his low-rent room at the Des Moines Hampton Inn; the airport across the street was quiet in the hours before dawn. It was very late December 2007, a few days ahead of the Iowa caucuses. Obama had been sprinting flat out...
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...http://www.nckvietnam.com Understanding the Global Spa Industry http://www.nckvietnam.com This page intentionally left blank http://www.nckvietnam.com Understanding the Global Spa Industry: Spa Management Marc Cohen and Gerard Bodeker AMSTERDAM • BOSTON • HEIDELBERG • LONDON • NEWYORK • OXFORD • PARIS • SAN DIEGO • SAN FRANCISCO • SINGAPORE • SYDNEY • TOKYO Butterworth-Heinemann is an imprint of Elsevier http://www.nckvietnam.com Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA01803, USA First edition 2008 Copyright © 2008 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively you can submit your request online by visiting the Elsevier web site at http:/ /elsevier.com/locate/permissions, and selecting Obtaining permission to use Elsevier material Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any...
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