Gain Attention Decide whether to use direct or indirect strategy Provide pathos: “ever lost a valued employee?” Sample Letter ©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Ch. 10, Slide ‹#› Decide how to gain attention: Begin with a description, unexpected statement, compliment, praise, related facts, reader benefit, or question. ©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Ch. 10, Slide ‹#› Provide logos: Use facts, statistics, examples, testimonials, and specific details. . ©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Ch. 10, Slide ‹#› Provide ethos: establish your credibility, if necessary, by explaining your background and expertise. Tie facts to direct or indirect benefits. . ©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Ch. 10, Slide ‹#› Reduce Resistance Anticipate objections & provide counter-arguments. Suggest what might be lost if the request is not granted (pathos) Show how the receiver or others will benefit (pathos) . ©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Ch. 10, Slide ‹#› Motivate Action Make a precise request; include a deadline. Repeat a benefit, provide details, or offer an incentive. . ©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Ch. 10, Slide ‹#› Dear Dr. Thomas: Because you know Atlanta and live here in our town, we thought about asking you to speak at our GSU Business Awards banquet April 28. A few students on campus have read and admired your book Beyond Race and Gender, which appeared last spring and became a bestseller across the nation. We were amazed that a local author is now the nation’s diversity management guru. But what exactly did you mean when you said that America is no longer a melting pot of ethnic groups--it’s an “American mulligan stew”? Georgia State University doesn’t have any funds for honoraria, so we can invite only local speakers. The Reverend James R. Jones and Vice Mayor Rebecca A. Timmons were speakers in the past. Our awards banquet gets started at 6 p.m. with a social hour, followed by dinner at 7 and the speaker from 8:30 until 9. If you require, we can arrange transportation for you and your guest. Although you are a very busy person, we hope you will agree to this invitation. Thank you in advance. Please notify our advisor, Professor Alexa North. Sincerely yours, “Before” – Ineffective Request ©2011 Cengage Learning. All ...

1. Gain Attention
Decide whether to use direct or indirect strategy
Provide pathos:
“ever lost a valued employee?”
Sample Letter
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
Decide how to gain attention:
Begin with a description, unexpected statement, compliment,
praise, related facts, reader benefit, or question.
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
Provide logos:
Use facts, statistics, examples, testimonials, and specific
details.
.
©2011 Cengage Learning. All Rights Reserved. May not be

2. scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
Provide ethos: establish your credibility, if necessary, by
explaining your background and expertise.
Tie facts to direct or indirect benefits.
.
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
Reduce Resistance
Anticipate objections & provide counter-arguments.
Suggest what might be lost if the request is not granted (pathos)
Show how the receiver or others will benefit (pathos)
.
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
Motivate Action
Make a precise request; include a deadline.
Repeat a benefit, provide details, or offer an incentive.
.
©2011 Cengage Learning. All Rights Reserved. May not be

3. scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
Dear Dr. Thomas:
Because you know Atlanta and live here in our town, we
thought about asking you to speak at our GSU Business Awards
banquet April 28.
A few students on campus have read and admired your book
Beyond Race and Gender, which appeared last spring and
became a bestseller across the nation. We were amazed that a
local author is now the nation’s diversity management guru. But
what exactly did you mean when you said that America is no
longer a melting pot of ethnic groups--it’s an “American
mulligan stew”?
Georgia State University doesn’t have any funds for honoraria,
so we can invite only local speakers. The Reverend James R.
Jones and Vice Mayor Rebecca A. Timmons were speakers in
the past. Our awards banquet gets started at 6 p.m. with a social
hour, followed by dinner at 7 and the speaker from 8:30 until 9.
If you require, we can arrange transportation for you and your
guest.
Although you are a very busy person, we hope you will agree to
this invitation. Thank you in advance. Please notify our advisor,
Professor Alexa North.
Sincerely yours,
“Before” – Ineffective Request
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.

4. Ch. 10, Slide ‹#›
“After” – Improved Request
Dear Dr. Thomas:
Your book Beyond Race and Gender stimulated provocative
discussion across the nation and on our campus when it first
appeared last spring.
Business students at Georgia State University now consider you
the nation’s diversity management guru, and for that reason
they asked me to use all my powers of persuasion in this
invitation. Because we admire your work, we would like you to
be our keynote speaker at the GSU Business Awards banquet
April 28.
As students at an urban campus in a metropolitan area, we are
keenly aware of diversity issues. In your words, America is no
longer a melting pot of ethnic groups; it is now an “American
mulligan stew.” We would like to hear more about the future
workforce and how managers can maximize the contribution of
all employees.
Although we can’t offer you an honorarium, we can promise
you a fine dinner at the GSU Faculty Club and an eager and
appreciative audience of over 100 business students and faculty.
Speakers in the past have included the Reverend James R. Jones
and Vice Mayor Rebecca A. Timmons.
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
.
Dr. Thomas Page 2 March 3, 2012

5. The evening includes a social hour at 6 p.m., dinner at 7 p.m.,
and your remarks from 8:30 until 9. So that you won’t have to
worry about transportation or parking, we will arrange a
limousine for you and your guest.
Please make this our most memorable banquet yet. Just call our
adviser, Professor Alexa North, at 356-9910 before April 1 to
accept this invitation.
Sincerely yours,
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
End
©2011 Cengage Learning. All Rights Reserved. May not be
scanned, copied or duplicated, or posted to a publicly accessible
website, in whole or in part.
Ch. 10, Slide ‹#›
Download the fiscal year 2009 10-K’s for the following five
companies from the SEC website:
Temple-Inland Inc.
Weyerhauser Company
Graphic Packaging Holding Company
Boise Inc.
Rock-Tenn Company
Using these financial statements, address the following
questions for each company:
How much did each company request in this tax refund from the
Internal Revenue Service in 2009?

6. How much did each company receive in the tax refund? In other
words, how much had each company received as of 2009 fiscal
year end, how much was each company’s receivable related to
the tax credit, and what was the total? How much of the refund
did each company include in pre-tax book income?
Did the company record an unrecognized tax benefit related to
the tax refund? If the company did not discuss it, you may
assume that the answer is no.
If the company did record an unrecognized tax benefit, what
percentage of the maximum potential benefit did they reserve?
What were the net operating loss balances at each company?
What were the valuation allowances on deferred tax assets at
each company? Did the valuation allowances pertain to the net
operating loss carryforwards?
Did the company have any other large and noteworthy
differences between book income and taxable income?
Given the facts you just compiled, address the following
questions for each company:
If a company excluded the tax refund from taxable income, and
did not record an unrecognized tax benefit, what must the
company believe about whether the IRS and tax courts will
challenge and allow this exclusion? Explain using the language
of FIN 48.
If a company excluded the tax refund from taxable income, and
did record an unrecognized tax benefit, what must the company
believe about whether the IRS and tax courts will challenge and
allow this exclusion? Explain using the language of FIN 48.
If a company included the tax refund in taxable income, what
must the company believe about whether the IRS and tax courts
would challenge and allow this excluding the tax refund?
Explain using the language of FIN 48.
What similarities and differences do you notice among the
companies that accounted for the tax refund in the same way?
What similarities and differences do you notice among the
companies that accounted for the tax refund the differently?
Given these similarities and differences, what factors – other

7. than the appropriate use of FIN 48 – might have affected these
companies’ decisions on how to account for the tax refund?
English
Project #2: Persuasive Business Letter
· “American industry loses $32 billion dollars and 132 million
work days … every year because of employees’ premature
deaths that are associated with cardio-vascular disease (high
blood pressure, heart stroke, diabetes, and obesity). Billions
more are lost as a result of lowered productivity as a result of
sickness and disability” (Occhipinti).
· You are a sales manager for [TEAM NAME] Fitness, a new
and innovative fitness company. You are convinced that your
fitness equipment and programs can improve the health of
employees. As employee health improves, absenteeism is
reduced, overall productivity increases, and health-care
insurance costs decrease. Also, employees love working out
before or after work. They make the gym a regular part of their
day and they often have colleagues who share their fitness
routine.
· Although many companies resist spending money to save
money, fitness centers need not be large or expensive to be
effective. Studies show that moderately-sized centers, coupled
with motivational and training programs, yield the greatest
success. For just $75,000, [TEAM NAME] Fitness will provide
exercise equipment including treadmills, elliptical trainers,
exercise bikes, multi-gyms, and weight machines. Fitness
experts will design a fitness room, set up the equipment and
create appropriate programs. Best of all, the one-time cost is
usually offset by cost savings within one year of center
installation. For additional fees, [TEAM NAME] can provide
fitness consultants for employee fitness assessments, offer a

8. variety of classes, and clean and manage the facility.
· You are now required to write a well organized, persuasive
sales letter to Megan Lopez, Vice President, Human Resources,
Better Foods Inc., 2300 Thousand Trees Blvd., Ventura, CA. In
your letter, detail the products and services that [TEAM NAME]
Fitness provides. Give examples of at least two companies that
have fitness programs. Cite all sources in footnotes. Make it
clear that your company develops onsite gyms and fitness
programs that are often the first step towards the creation of
broader wellness programs. As an incentive, offer free Fitbits to
the first 75 employees who register at the new fitness center if
Better Foods installs a fitness facility by May 1. Ask for an
appointment to meet with Megan Lopez. Use your own name in
your first draft.
· Review the following sources and use at least three of these
sources to provide logos, ethos, and pathos:
1. https://www.youtube.com/watch?v=s-QbV_OstxQ
2. https://www.afpafitness.com/research-articles/fitness-
programs-workplace-stress
3. https://www.wellsteps.com/blog/2017/03/27/corporate-
fitness-programs/
4. http://www.healthfitnessrevolution.com/fortune-100-fitness-
wellness-programs/
5. http://www.businessinsider.com/why-its-time-we-paid-
employees-to-exercise-at-work-2015-3
IMPORTANT NOTES:
1. Review Ch. 10 of your BC textbook before starting this
project, and complete the related MindTap homework.
2. The first draft of each student’s letter is due in class on
Friday, March 2 and will be discussed in team workshops. Bring
copies for all team members. NOTE: Everyone will write his or
her own first draft. [The SECOND draft will be a TEAM

9. document.] Students who do not hand in a first draft and/or
who do not participate in the writing of a 2nd draft cannot
receive the team grade for this assignment.
3. The SECOND DRAFT (ONE from each team) will be handed
in and posted on Canvas on Friday, March 9. One first draft
from each team member will also be handed in on Friday, March
9.
4. The letter must be no longer than one-and-a-half pages,
single-spaced. The second draft should be on a “[Team]
Fitness” letterhead. See textbook Appendix B, Figure B2 for a
sample letterhead. NOTE: Use the name of your TEAM inthe
name of your fitness company and design a team letterhead.
Include a suitable (fitness-related) logo and slogan on the
letterhead.
5. Cite your sources using footnotes. For example:
Microsoft is regarded as one of the healthiest companies in the
country because it offers gym memberships, medical insurance,
and healthy dining options to all employees.[footnoteRef:1] [1:
Thorpe, Abigail. “The 44 Healthiest Companies to Work for in
America.” The Atlanta Journal-Constitution, 27 Oct. 2015,
www.ajc.com/lifestyles/health/the-healthiest-companies-work-
for-america/oRnSsiu7S7KMxY5AikocRK/]
Grading Grid for Persuasive Business Letter
TEAM NAME:____________________
GRADE:________
NAMES OF TEAM MEMBERS:
Excellent Strong Acceptable Weak

10. Effective opening pitch and
concluding call to action
Appropriate use of ethos (establishing credibility), logos
(evidence that the “product” works), and pathos
Anticipation & reduction of resistance
Concise presentation of information (avoiding unnecessary
repetition)
Logical organization; effective use of headings and/pr bullets
Appropriate style/

11. sentence structure/vocabulary; use of original language; correct
and appropriate grammar/ mechanics
Sources cited in footnotes using MLA citation style, 8th ed.
Correct format for a formal business letter;
letterhead design, logo & slogan
Quality of team’s second draft as compared to individual first
drafts
Creativity or innovation
(if applicable)
Jackson,/Revised/Feb.2018