Memorandum Case Study

Memorandum Case Study
MEMORANDUM
TO: Yolanda and Donald Jones
FROM: Keunah Choi
DATE: November 4, 2017
SUBJECT: Follow–up Advice on the Jones' Situation
INTRODUCTION
This memorandum is in response to your question regarding the correspondence from the IRS. It
offers general rules on recordkeeping for itemized deductions and my advice for you.
FACTS
The IRS is now asking for documentation to support the itemized deductions you claimed on a
recent tax return. However, you claimed those deductions equal to the average amounts claimed by
other taxpayers in your income bracket, because you don't have enough records.
ISSUES
General Rules
You should have the proper documentation to support your income, deductions, and tax credits. You
must keep your records as long ... Show more content on Helpwriting.net ...
In the case of Cohan vs. Commissioner, Cohan incurred expenses for traveling and entertainment,
but he didn't have receipts to substantiate them. He proved his deductions by testimony, and the
court believed him. If the IRS is convinced by oral or written statements or other supporting
evidence, and if you can approximate the expenses reasonably, you may be allowed to deduct the
expenses associated with travel and meal even though you have failed to keep the records. However,
you should remember that the Cohan Rule has been applied very narrowly, and doesn't always work,
especially for charitable deductions.
The IRS has required taxpayers to have a receipt even for small cash donations. The Ragassa vs.
Commissioner case exceptionally admitted charitable contributions without records, but there was a
credible reason that made the Tax Court and IRS believe Mr. Ragassa actually made a cash
contribution to church. Mr. Ragassa was a candid, forthright, and credible taxpayer (Ragassa v.
Comm'r) with two jobs while attending school, and his religious commitment appeared to be
... Get more on HelpWriting.net ...

Sexual Harassment Memorandum
PURPOSE. This memorandum is to identify fully qualified personnel to fill positions of significant
trust within the Sexual Harassment/Assault Response and Prevention (SHARP) Program. SHARP
Program promotes sexual assault prevention through increased awareness and training, provides
advocacy services and resources for victim care. The selected person will work as unit's program
management, prevention, response, and training functional areas.The SHARP Foundation Course
(80–hour certification) provides instruction for military and civilian collateral duty SARC and VA at
the battalion level and below. The identified personnel will must undergo both a centralized
background screening and local screening, including a behavioral health interview.
3. SCOPE. Commanders will identify one SHARP Advisors (SSG and above). SHARP Advisors
must be appointed or removed by the Battalion Commander. SHARP Advisors will complete the
SHARP 80–hour course. SHARP Advisors conduct prevention and ... Show more content on
Helpwriting.net ...
Background check. Candidates for SHARP 80 hour foundations course must meet the following
background criteria.
(1) Have a favorable criminal background investigation and be screened against the National Sex
Offender Registry prior to taking the position. Commanders will not appoint personnel who do not
have a favorable background investigation or appear on the National Sex Offender Registry.
(2) Have a record of outstanding duty performance, as evidenced by a review of the individual's
evaluation reports.
(3) Demonstrate stability in personal affairs. Soldiers will not have history of domestic violence or
severe personal problems, excessive use of alcohol, or any use of illegal drugs.
(4) Must not have been punished under the UCMJ during the five years preceding the nomination.
b. In order to be appointed to a SHARP position, the following actions must be taken in relation to
the candidate:
(1) Be recommended by the Chain of

Tax Memorandum 1
May 3, 2010
Tax File Memorandum
Subject Peaceful Pastures Funeral Home Incorporated prepaid income treatment.
Facts
Peaceful Pastures Funeral Home Inc. is an accrual basis taxpayer who sells prepaid goods and
services to clients that will be provided for them at the time of their death. Goods and services are
refundable upon the purchasers request at any time until the contracts are fulfilled. Peaceful Pastures
Funeral Home Incorporated is in need of determining the period of recognition for income provide
from a prepaid service for which they are an accrual basis taxpayer.
Issue
Does Peaceful Pastures Funeral Homes Inc. realize prepaid income in the period in which it was
received or can Peaceful realize the income in ... Show more content on Helpwriting.net ...
Rev. Rul. 72–519, 1972–2 Cum. Bull. 32 "Deposits intended to secure income–producing covenants
are advance payments taxable as income upon receipt, while deposits intended to secure non–
income–producing covenants are not." From the information not given it appears that the funds
received were comingled with the direct funds of Peaceful and Peaceful had the right to exercise the
funds as Peaceful sees fit. There is no mention that these funds were kept separate or in an escrow
designated for the sole purpose of being a deposit. Furthermore the prepayments were specifically
made in conjunction of securing future goods and services and not in the express obligation of return
of funds.
Secs. 1.446–1(c)(1)(ii), Under the accrual method, income is to be included for the taxable year
when all events have occurred that fix the right to receive the income and the amount of the income
can be determined with reasonable accuracy. 1.451– 1(a), Income Tax Regs. Typically, all events
that fix the right to receive income have occurred upon the earliest of the following to take place:
The income is (1) actually or constructively received; (2) due; or (3) earned by performance. When
Peaceful receives prepaid income it has constructively received payment for further goods and
services and the income

An Outline Of The Memorandum Essay
OUTLINE OF THE MEMORANDUM
This memorandum outlines the various options available to the three persons in the establishment of
their business. The memorandum recommends the use of the limited partnership (LP) as the most
appropriate business model in the circumstances. This choice, as outlined in the memorandum
herein, is informed by the special circumstances that the business is intended to be run and
conducted.
INTERNAL MEMORANDUM
To: Senior Partner
From: Nouf Alhamadi
Date: 30th September, 2016
Subject: Legal Entry Applicable to get the proposes Venture Started (File Ref. No. 234/2016)
I have reviewed California Law as far as the legal incorporation of business entities is concerned
and noted that there are several options available to the three persons. As you will notice from my
analysis, I will majorly focus on issues to do with effective management of the proposed venture,
access to funding, control of business decisions, taxation and liability of the members. The options
available to the three persons include;
a. A General Partnership,
b. A Limited Partnership (LP)
c. A Limited Liability Company (LLC),
d. An S Corporation, and
e. A C Corporation.
I will now proceed to compare and contrast the various methods of organizing the proposed business
venture;
1. A General Partnership
This is a business entity which is easy and less expensive to form, and which can or cannot be
registered by the partners. The liability of all partners is unlimited.

Pricing And Distribution Strategy Memorandum
Pricing and Distribution Strategy Memorandum With any pricing strategy, the price must match the
branding of the product. For example, for a luxury item branded product, the price needs to be
higher to coincide with the branding perception. A few pricing strategies to focus on include product
cost based strategy, customer–focused strategy, and product life–cycle strategy. The distribution
strategy also plays a crucial role in the successful implementation of a new product. Furthermore,
MM Inc. needs to determine what distribution channels will have the greatest influential means to
market and sell the new product.
Pricing
Before Mobile Marketing determines which pricing strategy to choose, the organization should
consider the overall objectives. Which pricing strategy will fit best with the objectives of the new
product development? Is the purpose to make the most amount of profit the fastest way possible, or
to develop a long lasting relationship with the target market to establish long–term profitability and
growth? Determining the key objective will help to discover which pricing strategy works best,
however, the company has to make a profit to continue business. According to M.U.S.E. (2013),
pricing involves the customer demand schedule, the cost function, and the competitors' pricing. All
three factors need to be addressed during the discussions of the following pricing strategies. The
first pricing strategy is the product cost–based strategy. The

The Common Definition Of A Memorandum
The common definition for a memorandum is a written document recorded for future use, something
one can use in the present to see the message behind past actions. This Memorandum on Colonizing
New France speaks of the plans in which the French intended to pursue their new land. Although we
are not given any specific author we are able to decipher that this writer was in close proximity to
the colony of New France. This shows us major insight into the mindset these newcomers had and
more importantly, shows us the way they viewed the inhabitants and their land. Thus making this a
very useful source when deciding if the French truly had good intentions.
Through the piece, we hear things such as what to do with the land and the people already there.
Being that there were many inhabitants who already were merged with the French culture we could
tell that the main focus was the land and the native 's children. As this document was published in
1663 most of these plans were more so simply ideas or propositions for the upcoming future. But
that does not decrease the value of this piece as we can detect disrespect through the way they speak
of the land. Between paragraph two and three the discussion of how poor the area is for agriculture
arises, as well as describing the process towards clearing the land. With how dense the land in New
France was with the forestry it caused long, cold winters and frozen land to last longer than average.
With hopes of clearing the forests, the sun

Interoffice Memorandum
Interoffice Memorandum on Enforcing a Contract PA130: Contract Unit 5 Prof. Carlene DiPrenda
Mahuampy Aducchi October 22nd, 2012 From: Mahuampy Aducchi To: Prof. DiPrenda Re:
Interoffice Memorandum on Enforcing a Contract Turner v. Connor Our client Mr. Tunner wants to
know if he has a valid contract that could be enforce. He met with Sally Connor, 92 years old, and
her daughter, Rebecca, about replacing Ms. Connor's roof and providing a home maintenance plan.
Rebecca handles Ms. Connor's financial matters but wasn't present at the meeting. Mr. Turner
noticed some medications that Ms. Connor was taking and help her with it. Mr. Turner discussed a
two (2) year home maintenance package. The cost of the roof replacement and two ... Show more
content on Helpwriting.net ...
Another element that could be add to Ms. Connor defense is that she took a medicine that Mr.
Turner helped her to take, we don't know if because she was under the influence of that medication
she was not competent to sign a contract or to make any type of binding decisions, "The incapacity
as a result of the intoxication must be extensive enough to deprive the person of reason and
understanding" To conclude, Mr. Turner has to prove to the court that the pricing provided and the
service that was going to be render was in accordance to what the market establishes, in that

Tech Writing Essay
DATE: January 12, 2012
TO: All Employees of Denver Branch
FROM: Leonard Schwartz, Branch Manager
SUBJECT: New Loss–Prevention System
As you may have recently heard, lately we received news from the corporate headquarters that it
would be in the best interest of the entire company to pay more attention to matters of preventing
accidents and any other safety–related measures that affect the workplace, including both office and
field activities related to all types of jobs that we complete. Every single employee in each office at
every branch needs to be mindful in this regard so that he/she is most efficient and effective in the
daily performance of his/her everyday tasks that relate to their job responsibilities so that safety is ...
Show more content on Helpwriting.net ...
It is my great pleasure to announce to all of you that effective in the next month (February) I will
give a monthly safety award of $100 to the individual branch employee at any level of the branch
who comes up with the best, most useful suggestion related to safety in any part of the branch
activities. Today I will take the action of placing a suggestion box on the wall of the lunchroom so
that all of you will have an easy way to place suggestions for safety into the pipeline and to be
considered. As an attachment to the memo you are now reading from me, I have provided you with a
copy of the form that you are to use in making any suggestions that are then to be placed in the
suggestion box. On the last business day of each month, the box will be emptied of the completed
forms for that month, and before the end of the following week a winner will be selected by me for
the previous month suggestion program, and an announcement will be placed by me on the bulletin
board in the company workroom.
If you have any questions in regard to the corporate safety program as it affects our branch or about
the suggestion program that is being implemented here at the Denver office at M–Global, please do
not hesitate to make your comments known either in memorandum form or by way of telephone
response to this

Legal Memorandum Essay
MEMORANDUM
To: Scott Haddock, Supervising Attorney
From: Bob Barker, Super Senior Paralegal
Re: Paige Turner Our file No.: 12095 Public school searches
Date: June 6, 2013
I. Issues
1. The issue is whether public school officials have the authority to perform strip searches of
students in suspicion of hiding illegal drugs.
2. The issue is whether public school districts can perform random drug screening of students who
participate in school athletic programs under state or federal law.
II. Brief Answers
1. No. Strip searches of students in public schools of students are completely prohibited by state and
federal law under any circumstances.
2. Public school officials are in ... Show more content on Helpwriting.net ...
We will find the ambiguous meaning by looking at the Fourth Amendment of the United States
Constitution;
"The rights of the people to be secure in their persons, houses, papers, and effects, against
unreasonable searches and seizures, shall not be violated, and no warrants shall issue, but upon
probable cause, supported by oath or affirmation,.."
Prior to the landmark ruling by the United States Supreme Court, New Jersey v. T.L.O., 469 U.S.
325, 105 S. Ct. 733, 83 L. Ed. 2d 720 (1985), the clarity on how search and seizures applied to
students in public schools were unclear. A particular case from 1969 can shed some light regarding
on how the First Amendment of the U.S. Constitution defines student rights in public schools. In

Tinker v. Des Moines, 393 U.S. 503, 89 S. Ct. 733; 21 L. Ed. 2d 731 (1969), the court found that:
"Students ... [do not] shed their constitutional rights to freedom of speech or expression at the
schoolhouse gates."
Public school administrators are state actors for purposes of the Fourth Amendment and are subject
to the constitutional prohibition on unreasonable searches and seizures. New Jersey v. T.L.O., 469
U.S. 325, 333–334, 341 (1985). Public school administrators are state actors for purposes of the
Fourth Amendment and are subject to the constitutional prohibition on unreasonable searches and
seizures. Id. at 341. Searches by

Tax Memorandum
September 30, 2012 Mr. Don Dewey 4321 Mount Vernon Road Dover, DE 19901 Dear Mr. Dewey:
This letter is in response to your inquiry regarding the benefits and feasibility of allowing your
daughter to be classified as a qualified child of your eldest son for this tax year. My conclusion is
based upon the facts as provided by you at the Chamber of Commerce meeting on Wednesday,
September 26, 2012. FACTS You are legally married to Mary Dewey and reside in the same abode.
Both you and Mary file your income tax returns jointly as married. You and Mary are anticipating an
approximate Adjusted Gross Income (AGI) of $400,000 this year. In your same abode, you have two
children in residence; Debra, who is currently 16 years of ... Show more content on Helpwriting.net
...
This is not the case where Van has a significantly smaller AGI than his parents, the Dewey's. This
position was affirmed by H.R. 6893, that when parents may claim a qualifying child but do not and
another taxpayer may claim the qualifying child, that can only occur if that taxpayer's adjusted gross
income is higher than the highest adjusted gross income of either of the child's parents. In summary,
Van, doesn't qualify for head–of–household status on the basis of an individual who is a taxpayer's
dependent solely under §152(d)(2)(H), which, under certain circumstances, treats as a dependent
any individual other than the taxpayer's spouse whose principal place of abode was the taxpayer's
home and who was a member of the taxpayer's household (¶1230). Van Dewey is not the owner of
the household, and it would be unethical to have him claim Debra Dewey as a dependent.
REFERENCES Code Sec. 2(b)(3)(B)(i) Code Sec. 24(b)(1) – (2)(A) Code Sec. 32(c)(3) Code Sec.
151(c) Code Sec. 152(c)(4)(C)–(d)(2)(H) Rev. Rul. 84–89, 1984–1 CB 5 Beale, Randolph John,
(2000) TC Memo 2000–158, RIA TC Memo ¶2000–158, 79 CCH TCM 2001 Butler, Timothy E.,
(1998) TC Memo 1998–355, RIA TC Memo ¶98355, 76 CCH TCM 601 H.R. 6893:
CONGRESSIONAL RECORD, Vol. 154 (2008): Sept. 17, considered and passed House. Sept. 22,
considered and passed

Analysis Memorandum
Running head: Analysis Memorandum
Analysis Memorandum
Steven Aran
University of Phoenix
EDTC 550
Information Technology
Janet Luch (FAC)
11/21/2004
Introduction This is an analysis memorandum proposing the use of Microsoft Access databases
within our Security Division's infrastructure. Many security managers are relying heavily on the use
of Microsoft Excel spreadsheets in order to keep track of their personnel, security violations,
inspection programs and training. While spreadsheets are effective means for complex calculations
they are also limited in that they basically fall short in showing the relational qualities of security
data in relationship to particular fields and queries. Not only do they fall short in ... Show more
With Microsoft Access you can create a query which links tables and their relationships. This allows
for better analysis of your data, thus making Microsoft Access a powerful tool in which to analyze
critical security data. Not only can you analyze critical security data you can perform simple
calculations in queries. For example, you can calculate when an individual's next personnel security
reinvestigation is due. When you type a date into a generated form or table, you can add a column to
a query which will automatically calculate the next periodic reinvestigation date. You can later
create a form which includes the query's calculated column. After you type in a date, the adjusted
date appears automatically. With forms, you can ease the input of data into your tables. You can set
the values of each field or column, such as text, number, date, yes or no, hyperlink, as well as other
options. You can also create pull–down menus in which the user can choose an input rather than
type one. This assists the database operator by giving quick choices to fields like States and
Countries. Forms also comes with input masks, which allow for the easy input of fields like dates,
phone number, social security numbers, zip codes and the like. The form will not accept any errors
input. You can also create icon driven forms. In other words, you can click icons on your form to

Dear Governor Memorandum
Dear Governor Cuomo, I am a concerned citizen of New York State and also a developmental
psychologist specializing in stages of development in adolescents. I am writing to you because I was
just made aware that, in NYS, adolescents still could receive the death penalty as a result of them
committing a heinous crime. I believe during this particular stage of development, an adolescent is
not fully capable of understanding the magnitude and seriousness of such an act. Psychosocial
maturity is reached around the age of 24 that is when adolescents enter adulthood. Reaching
cognitive maturity around the age of 16 does not assure maturation because the two structures
develop at different rates and serve two different purposes, thus you need both ... Show more
Steinberg explained that "Asynchrony in brain development during adolescence" (Steinberg & Scott,
"Less Guilty by Reason of Adolescence: Developmental Immaturity, Diminished Responsibility, and
the Juvenile Death Penalty," 2003)" is that certain processes occur/develop prior to other processes
during adolescence. In other words, speech comprehension occurs prior to speech production. It is
complicated for adolescents to make sound decisions if perhaps myelination hasn't happened in the
prefrontal cortex which is responsible for decision making. Therefore the adolescent will choose a
more risky behavior because they are unable to access their higher cognitive functions. It has been
proven that individuals mature at different rates given certain policies where a 16 year old cannot be
held up to the death penalty because they aren't psychosocially mature enough, but can make a
sound medical decision without the consent of an adult. Steinberg thought that we should move
away from using a 2 class category system (child/adult) and use a more realistic classification
system (child, adolescent, adult). Only during the stage of adolescence, is where there are age
restrictions because at certain ages adolescents are only allowed to engage in particular activities,
but reversely are limited by those same age constraints according to public policy. "Medical
decisions are those where

Trooper Position Memorandum
Please accept this memorandum as my letter of interest for consideration for the Trooper position
within the Special Operations Division, Emergency Support Team. I am confident my training,
experience, and work ethic would make me an tremendous asset to the team. I look forward to the
challenges and opportunities the Emergency Support Team presents. I enlisted in the department on
June 10, 2012, as a member of the 123rd Recruit School. Upon graduation I was assigned to the
Wayland Post serving both Allegan and Barry counties. While I remained assigned to the Wayland
Post, I was selected for an assignment on the Governor's Detail. While on the Governor's Detail I
was responsible for communicating with both foreign and domestic law enforcement

Memorandum Of Goals Examples
Memorandum of Goals Throughout an internship with the Apex Police Department, I am hoping to
expand my knowledge, skills and interests that I will be able to apply once I graduate from Meredith
College. Throughout my time at Meredith College thus far, I have deepened my knowledge of the
motives behind crime and deviance along with social factors that create crime. I am very eager to
expand my knowledge, interests, and skills with law enforcement and public safety. I am aiming to
gain knowledge about the ways a police station works, the process of an arrest, and the relationships
that officers have with the community. I think that a community policing relationship between Law
Enforcement and citizens is essential to creating a stable and

Creppy Memorandum Analysis
The Creppy memorandum was written by Chief Immigration Judge Creppy after receiving
instructions from Attorney General John Ashcroft, after 911 attacks. The memorandum sent out
emails to all immigrations judges that anyone labeled "special interest" the procedures were closed
for any family member, friends, or reporters other than their Attorney. The courts prohibited any
information about the case or even its existence. Any of these detainees who were believed to have
some 911 was housed in a correctional facility. Due to the nature and serious attacks on American
soil, I feel that the Creppy memorandum was justified. After this cowardly act on American soil
Chief Immigration Judge and Attorney General John Ashcroft did what they felt was in the best
interest for our country. ... Show more content on Helpwriting.net ...
"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise
thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to
assemble, and to petition the Government for a redress of grievances (First Amendment, n.d.)." Even
though there first amendment right was taken, I feel creppy memorandum was justified due to the
uncertainty of this horrible incident. There was an investigation from IG that uncovered some abuse
of detainees found deplorable conditions, physical, mental and inadequate for laws. I understand
why this was necessary due to the severity of the attacks. Judge Nancy Edmunds the United States
District Court of the Eastern District of Michigan issues an injunction against further secret
immigration proceedings under the Creppy memorandum and the Sixth Circuit agreed with Judge

Essay on Research Memorandum
Accounting Regulation and Treatment of Patents XYZ Research Company Case Study 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. 2014 Accounting Regulation and Treatment of ... Show more
It is with that regards that they have sought out consultation in order to improve the accounting
treatment and ensure the book of accounts is compliant with the requirements of the law and any
regulatory authority. The objective of this case study is to provide XYZ Research Company with the
tools to properly record, amortize and capitalize their patents, all the while having a broad
understanding on the importance of impairment testing and what regulations demand to be the
subsequent treatment of said patent once deemed impaired. For managements review, below please
find the correct accounting treatment. Importance of Financial Accounting: It is important to be
aware that financial accounting is an area in accounting where all financial transactions of the
corporation are recorded in. It is a process that through time has become the systematic way for
record keeping of all off a corporation's transactions in order to be able to report the data in an
efficient manner. It is because of this that is so highly regulated by the reporting authorities. The
framework laid out by the IASB. It is within these standards that all the rules and regulations
relevant to all aspects of accounting are laid out. These standards are prepared and explained in a
very simplified, yet comprehensive manner, in order to allow financial accountants to perform their
day to day operations. Moreover, it is to ensure that there is conformity and uniformity in all aspects
of

Questions On Tax File Memorandum
October 27, 2015 TAX FILE MEMORANDUM FROM Student ID # 646070 SUBJECT Katie and
William Charitable Contribution FACTS Recently, Katie and William had a baby named Georgina.
The couple is very famous and collectively worth $300,000,000. On December 3, 2015, the couple
decided to sell the first photos of their newborn baby for $15,000,000 to a national magazine. Katie
and William plan to donate all of the proceeds to the American Red Cross. They wish to complete
this transaction as soon as possible because the paparazzi has been harassing the family. In 2015, the
couple will have a combined adjusted gross income of $8,000,000, without any proceeds from baby
pictures, and will file jointly. Katie and William are expected to be in a similar taxable income
situation in future years and tax rates are not expected to change. ISSUE What are the tax
implications if the couple sells the photos for $15,000,000 and then claim a charitable contribution
deduction on their 2015 joint tax return? Are there any planning strategies to reduce the tax impact
of the transaction? CONCLUSION Katie and William would first have to recognize the $15,000,000
proceeds from the sale of the photo as income along with the couple's combined adjusted gross
income of $8,000,000 for 2015. They will be limited to deducting only $11,500,000 of their
charitable contribution in 2015 because of the 50 percent limitation of adjusted gross income. The
remaining

Allied Collection Memorandum
This letter is being sent to you in response to an account placed on my credit report from Allied
Collection Services on 07/30/2013 in the amount of $132.00. Be advised that this is a notice sent
pursuant to the Fair Debt Collection Practices Act, 15 USC 1692g Sec. 809 (b) that your claim is
disputed and validation is requested.
This is NOT a request for "verification" or proof of my mailing address, but a request for FULL
MEDIA VALIDATION made pursuant to the above named Title and Section. I respectfully request
that your offices provide me with competent evidence that (a) the account is valid, (b) the amount
allegedly owed is accurate, and (c) I have a contractual obligation to pay Allied Collection Services
for this alleged debt.
All of ... Show more content on Helpwriting.net ...
If Allied Collection Services can NOT provide all of the validation media requested above, ALL
collection efforts MUST be stopped and the account MUST be DELETED from Allied Collection
Services. If you can NOT validate your claim, you can NOT, by law, collect on it, or SELL it to
another collection agency. Also, reporting a debt to the credit reporting agencies that cannot be
validated is a violation of the FCRA (Fair Credit Reporting Act), and carries a fine up to $2500 to be
paid to me. I have two years to decide if I want to pursue this matter. PLEASE GIVE THIS
MATTER THE ATTENTION IT

Database Memorandum
Database Memorandum
I wanted to review the database tools we have at our disposal and explain what each is used for,
when each is appropriate, and some improvements that we are pursuing to makes these tools easier
to use and more powerful. For the sales organization there are three database options available to us;
Hyperion®, Access®, and our most widely used tool, BusinessObjects by SAP.
Hyperion:
This database is least understood by the sales team because Hyperion® is only used to gather
financial data (Pinnacle Titan Technology Partners [Titan], n.d., p. 1). As a sales team we only use it
once a year for creating our annual sales and operating budgets. The system is not easy for us to use,
because of its layout and duplication of ... Show more content on Helpwriting.net ...
Future sales initiatives and identification of nationwide hospital trends can provide tremendous
industry intelligence that the company can support with new distribution and consulting service
offerings.
SAP BusinessObjects:
BusinessObjects is the most widely used and powerful tool the sales team has at its disposable. This
data warehouse provides us with significant volumes of information that can be used to support
business decisions both internally and externally. We can answer customer questions in a short time
span and document our service to them over the last five years. The service and pricing data is most
widely called for and every representative has used their own queries to answer these questions.
While the individual initiative to respond to these inquiries is positive, they are inconsistent because
of the use of custom queries.
We want to ensure that our data is reliable and accurate, so we are going to develop a group of
standard queries for internal use by the sales team. Some report will be internally focused and
include gross sales and margin data. Others will be externally focused and include customer specific
data. Vendor sales volume, fill rates, and pricing credits are all contractual obligations we have to
fulfill. With each person running their own reports there are inconsistencies that are being used
against us as contract renewals are initiated. Monetary penalties can be invoked and damage to our
reputation as a company can

Memorandum of Association
Alteration in Memorandum of Association Corporate law and Islamic ethics Tables of contents
Memorandum of association 2 by Memorandum of company limited shares:– 3 Memorandum of a
company limited by guarantee:– 3 Memorandum of unlimited company:– 5 Printing, signature, etc.,
of memorandum:– 5 GENERAL REQUIREMENTS 8 REASONS FOR MAKING ALTERATION
IN MEMORANDUM OF ASSOCIATION. 8 EXAMPLE: 9 PROCEDURE OF AMENDMENT IN
MEMORANDUM OF ASSOCIATION. 10 Check List of Documents required to be submitted with
the application to SECP. 11 Power of Authority when confirming alteration:– 12 Exercise of
discretion by Authority:– 12 Procedure on confirmation of the alteration:– 13 Effect of failure to
register within ninety days:– 14 ... Show more content on Helpwriting.net ...
Printing, signature, etc., of memorandum:– (1) The memorandum shall be:– (a) printed; (b) divided
into paragraphs numbered consecutively; (c) signed by each subscriber who shall add his present
name and surname in full, any former name or surname in full, his occupation and father's name or,
in the case of a married woman or widow, her husbands or deceased husband's name, in full, his
nationality and, if that nationality is not the nationality of origin, also the nationality of origin, and
his usual residential address in full, in the presence of at least one witness who shall attest the
signature and shall likewise add his father's name or, in the case of a married woman or widow her
husband's or deceased husband's name, in full, as the case may be, address and occupation; and (d)
dated. (2) Notwithstanding anything contained in this Ordinance or in any other law for the time
being in force or the memorandum and articles, the memorandum and articles of a company shall be
deemed to include, and always to have includes, the power to enter into any arrangement for
obtaining loans, advances or credit, as defined in the Banking Companies Ordinance, 1962 (LVII of
1962), and to issue other securities not based on interest for raising resources from a

Annotated Tree: A Memorandum
MEMORANDUM To: Julie Jones From: Lacey Crabtree Date: May 9, 2018 Subject: Revision I
made some changes in the introduction to make it more of a professional introduction. I made
changes in the wording of the instructions so that they read more like soft commands than hard
commands. I also removed all of the extraneous wording so that each step is short and to the point. I
noticed that the formatting between page one and two could be better. I deleted all of the white
space on page one and moved the instruction part where it started on page one instead of page two.
This got rid of all of the white blank space. I proofread the document and fixed the grammatical
errors in the paper. Thank you. I am giving instructions on how to transplant a potted tree. To
perform this task, you should be 12 years old and above. Minimal experience is needed but caution
should be used due to having to use sharp instruments. The instructions provided will walk you
through the steps on how to pick a spot for the tree outside, digging the correct size hole, placing the
tree into the ... Show more content on Helpwriting.net ...
Step 2: Next you will need a shovel to dig a hole where the container will sit in it. The top of the
potting soil needs to be even with the surrounding ground. Step 3: After getting the correct depth,
you will need to make the hole 4 inches wider than the container all the way around. See picture
below for potted soil diameter labeled (A) and the diameter of the hole dug (B). Source: Photo by
author. Step 4: Next step is to make 3 vertical slices in the tree's plastic container. Step 5: After
removing the potted tree from the plastic pot, take your cultivator and score or scratch the outside of
the potting

Outline Of The Tax Memorandum Essay
Tax Memorandum #1 Round Table, Inc. and Avalon Corporation have agreed on a straight B–type
reorganization, which will be signed on November 1st, 2015. However, it will not close and take
effect until December 31st, 2016, where Round Table will acquire 90% of the issued and
outstanding common stock of Avalon in exchange for common stock in Round Table. Avalon
currently has 1,000 shares outstanding, all of which are voting common stock, that makeup a
$40,000,000 market value ($40,000/share). In addition to the stock for stock agreement, the two
entities have engaged in talks of other transactions that could have an effect on the tax–free makeup
of a B–type reorganization. In January 2016, the CEO of Round Table, Percival, received a cash
bonus that he used to acquire 50 shares of Avalon from an unrelated single party. The scope of this
specific transaction merely needs to be analyzed because it is necessary to conclude if it should be a
part of the stock for stock exchange that occurs between the two entities. The transaction is at risk
because of its potential to violate the "solely for stock" requirement of a B–type reorganization.
There are several components of Percival's purchase that should be examined to determine whether
it would be considered part of the stock for stock exchange, which could then have an impact on the
tax–free nature of the exchange. First, the timing of the transaction is a very important factor in the
purchase. Two months after Round Table agreed

Memorandum Regarding Negligence
Memorandum regarding Negligence; Ragnarr Loobrok v the Australian Capital Territory
Due: 24th April 2017
Word Count: 1544 words (excluding headings and subheadings)
Hello Lagertha,
Below is the memorandum for the negligence action regarding our client, Mr. Ragnarr Loobrok. To
succeed in a claim of negligence, it must be proven that, on the balance of probabilities, that a duty
of care was owed by the State of Victoria to prevent him from getting arrested once his bail
conditions had been formally changed.
Was a duty of care owed by The State Of Victoria upon Mr. Ragnarr Loobrok to prevent economic
loss due to loss of opportunity?
For a negligence claim to be successful, it must be proven that the State Of Victoria owed our client
such ... Show more content on Helpwriting.net ...
Ragnarr, must prove to the court that due to the states negligent actions he will consequently
experience economic loss. Causation refers to whether the defendants conduct (or omission), in this
case The State Of Victoria, caused the resulting harm or damage. The common law of negligence
obliges instigation of causation for the purposefulness of attaching legal accountability. Another
element that must be proven is that it is applicable for the scope of the negligent persons liability to
extend to the harm so caused (scope of liability ). As it is a case of negligence the onus of proving,
on the balance of probabilities, is weighed upon our client, the plaintiff Mr. Ragnarr. Even if the 'but
for' test is applied to the current situation in the case, the outcome would be that the loss suffered by
the plaintiff would have only occurred if the defendant acted negligently, which they did, and
therefore if they hadn't have acted in that way, then our client would not have been publicly
humiliated by the State Of Victoria as a result. The court must deliberate whether it is suitable to
extend the scope of the defendant negligence to the harm caused to the plaintiff and our client, Mr.
Ragnarr. The harm that occurred, or similar harm, must have been foreseeable in order for it to reach
within the scope of liability upon the

Leadership Memorandum Examples
1. The purpose of this memorandum is to define what leadership is to me and define my overall
view over the subject. The Army defines Leadership is the process of influencing people by
providing them purpose, direction, and motivation to accomplish the mission and improve the
organization (ADRP 6–22).
2. As a leader, subordinates will follow you for many reasons. The leader must dictate the why. Be it
loyalty or repercussions of an order given. I am human but I strive for perfection not in my soldiers
but in myself, so my subordinates have an example to follow. Being diverse in technical and tactical
knowledge will help you solve many obstacles in your military career, which will gain trust.
Leading with the now and most current information

Essay about proj 587
Assignment: Due Week 5
This is a two part assignment.
Part 1
First, develop project selection criteria and a high level process for applying the criteria and
managing the portfolio. The criteria should be consistent with the business environment for the
industry, consistent with your company's overall mission/strategies, and consistent with the mission
and strategies of your strategic business unit. You are proposing a process, not individual projects.
The deliverable for Part 1 is a written proposal for the project selection criteria and a high level
description of a proposed portfolio management process. You may also be expected to make an
informal presentation of the report in class.
The proposal should be in the form of a ... Show more content on Helpwriting.net ...
Customers must use the internet to fill out an online form to address their complaints or service
needs. These forms are processed by employees in your department. Currently the turnaround time
on any given form is between four to eight hours. This creates a number of other customer
complaints. Project Call Center is designed to reduce this turnaround time by 75% by creating and
staffing a call center in Tampa. Building acquisition, building renovations, building fit out, IT
system upgrades, and hiring and training of staff are estimated to cost $8.5 million dollars. This $8.5
million dollars can be paid evenly in any two quarters in the next year. In addition, seven new
employees will need to be hired at $40,000 burdened labor costs per year to staff the call center.
Management of this project could easily be done with the current in–house staff. Most of the work
of this project would be outsourced and will have minimal impact on day–to–operations.
Project Ordering Upgrade
Currently ordering processing is done online. The software and hardware used in this system are
about ten years old. As such, order processing is a long, arduous process for the fifteen person staff.
Upgrading this process to a state of the art system would cost approximately $2.5 million dollars,
and it is a onetime pay in full internal charge to your SBU. It would also result in a reduction in the
fifteen person staff by 7 individuals and reduce order

Fundraiser Memorandum
Hi C.J. Our names are Logan and Maggie Huff. We are contacting you regarding the fundraiser we
have done for our niece Sophia Huff. We both started the fundraiser for Sophia however; the funds
were released to Logan, Brigham's brother. As you know, you have been receiving numerous
messages from Brigham Huff. We have also been the recipient of many harassing and obscene
messages. We have responded appropriately to those messages and we would like to share with you
our story. Brigham has racked up quite a criminal history in the last year. We are truly unsure of his
exact physical location at this time. We are unaware of where he is living or if he is working. We
physically mailed him check for $1,500 on 04/21/2017. This check was sent to a Post Office in
Tahoe City, California, not a ... Show more content on Helpwriting.net ...
Our donors were lead to believe that with their donations we would be paying any medical expenses
that occurred from this incident, funeral expenses and the remainder would be used for making a
memorial, which we are in progress of doing. Due to the circumstances of Sophia's death there were
no medical expenses. We did have funeral expenses which were paid. He truly believes we are
misusing the funds, which we have not, but he has. Brigham will not speak to us by phone and the
only time of day he sends messages is between 1:00am and 3:00am CST. The only method that we
can contact him is by Facebook Messenger, in which Brigham has set so only Maggie can send and
receive messages from him. He will not show us any documentation on what he has spent the money
on. With that being said we have transferred the remaining funds to David Huff, Brigham and
Logan's father, grandfather to Sophia. We will no longer have access to the funds. Thank you for
your help and understanding in the matter. We are available and willing to answer more questions if
needed by e–mail or by

Memorandum
Date: 4–11–09Re: Case 3–5A.Discuss the concept of relevance. In your opinion, would the amounts
reported by U.S. companies for property, plant, and equipment be more or less relevant than the
current cost amounts reported by companies in England, Mexico, or elsewhere?
RelevanceInformation is relevant when it influences the economic decisions of users by helping
them evaluate past, present, and future or by confirming or correcting their past evaluations.
Relevance is also affected by materiality. Information has the quality of relevance when it is 'capable
of making a difference in the economic decisions of users by helping them evaluate the effect of past
and present events on future net cash inflows (predictive value) or confirm or ... Show more content
on Helpwriting.net ...
Representations are faithful if there is a correspondence or agreement between the accounting
measures or descriptions in the financial reports and the economic phenomena they purport to
represent (FASB, 1980: 6; FASB, 2005: 3). The difference between reliability and a faithful
representation is ambiguous. Since the attributes neutrality, completeness and substance of
economic phenomena (substance over form) can be classified as qualities of faithful representation,
reliability becomes redundant. Consequently, a point of attention is to discuss what exactly the
notions reliability and faithful representation mean and what they do not mean (FASB, 2005: 2–3).In
both frameworks neutrality is defined as free from bias. 'To that end, the common conceptual
framework should not include conservatism or prudence among the desirable qualitative
characteristics of accounting information. However the framework should note the continuing need
to be careful in the face of uncertainty' (FASB, 2005: 3). In the IASB framework, prudence is
defined in terms of a degree of caution. The need to be careful implies to allow a degree of caution
and therefore to permit a degree of prudence, but prevent overuse of prudence. 'Any overuse of
prudence results in a loss of transparency, which is why the ASB is right to be wary of it. When it is
excessively or inconsistently applied, it can make obfuscation of results and trends possible'
(Paterson,2002: 1). Trends in financial reporting act contrary

Legal Memorandum
Final Written Assignment 9
Internal Legal Memorandum of Law
MEMORANDUM TO: Chief Prosecuting Attorney FROM: DATE: December 4, 2010 RE:
Charging Bob and Susan Tuttle of Negligent Supervision
Question Presented Did Joseph Haney effectively simulate a deadly weapon and create a life–
threatening environment, sufficient to satisfy the Arizona armed robbery statute, by thrusting his
hand into a pocket and telling the store clerk that it was a "holdup" and to "[l]ie still if you want to
live," when the victim was unsure whether Haney had such a weapon, when Haney used both hands
to grab money from the cash register, and when the only objects found in Haney 's possession were
the stolen cash and a package of mints?
Brief ... Show more content on Helpwriting.net ...
App. 1986). The defendant in Felix pressed a nasal inhaler against his victim 's back, declaring that
he had a gun. Based on what he felt, the victim perceived that a gun was pressed against his back.
Id. On these facts, the court had no difficulty in finding that the defendant had simulated a deadly
weapon. Id. In another decision focusing on the victim 's perception, the court upheld the armed
robbery conviction of a man who used his hand under his clothing to simulate a gun during a
robbery. State v. Ellison, 819 P.2d 1010, 1013 (Ariz. App. 1991). The court found it significant that
the defendant simulated a weapon with his hand, observing that "[t]he victim 's perception is the
same whether the weapon appears to be or is in fact real." Id. at 1012. In the court 's view, the
defendant 's act posed the same potential for harm to or reaction from the victim and any bystanders.
Id. at 1013. Because the victims in Ellison could reasonably have believed that the shape they saw
under the defendant 's clothing was a gun, rather than his hand, the defendant created the life–
threatening environment which the armed robbery statute seeks to punish. The court distinguished
this case from Rodriguez by noting that in Rodriguez, "the victim never saw anything resembling a
weapon; the defendant only implied that she had a gun when she threatened to 'shoot the smile off '
the victim 's face." Id. at 1012 (citing Rodriguez, 791 P.2d at 633). While

Essay on Manipulation through Language in The Memorandum
Manipulation through Language in The Memorandum
How one utilizes language to perpetuate certain images or perspectives can greatly influence the
way people think. One can use language to manipulate the minds of others and bring them under
some form of subjugation. In Vaclav Havel's The Memorandum certain characters use this tactic of
manipulation through different means that involve language, and in the process, they gain the
authority or recognition they are seeking. Ballas promotes the new creation of the synthetic
language, Ptydepe, which reduces humans by mechanizing them for the purpose of a more scientific
and efficient system of communication. The language is created so that people will show no
emotions or flaws when ... Show more content on Helpwriting.net ...
He purposefully plays sycophant to Gross to make Gross feel as if he is still in control of the
situation. He then convinces Gross that he would be more valuable as Deputy Director while he fills
Gross' position as Managing Director. He abruptly informs Gross, "I'll go and get my things, while
you, Mr. Gross, will kindly move out of my desk" (1.5), to which Gross responds with no resistance,
"As you wish, Mr. Ballas" (1.5). Ballas has adroitly utilized the skill of duplicity to attain his power
over people. He contrives his dialogue in a manner that influences the thoughts and actions of Gross.
With this ingenuity of speech, Ballas is able to gain formal approval of introducing Ptydepe and
conquers Gross' title as managing Director.
Helena is another character who uses language to her advantage in order to achieve state. She does
not use deception, as Ballas does; rather, she addresses others in a manner that connotes their
inferiority or lack of power over her. She often refers to others as "sweetie," "love," or by their first
names. She addresses Ballas, the Managing Director, as "Jan." By recognizing people on a personal
basis and in not acknowledging the formal identity of others, she presents herself with an air of
authority. Furthermore, she also patronizes Maria, who is

Memorandum of Association
Types of Business Organisations
When we start to define a company it can be defined as generally a form of business organisation. In
the legal field, a company is specifically ‘a corporation, or less commonly, an association,
partnership or union that carries on a commercial or industrial enterprise. Generally a company may
be a corporation, partnership, association, joint – stock company, trust, fund or organised group of
persons, whether incorporated or not and (in an official capacity) any receiver, trustee in bankruptcy
or similar official or liquidating agent for any of the foregoing. More specifically we can state a
company as either one of four distinct business organisations, Sole Trader, Partnership, Private
company and Public ... Show more content on Helpwriting.net ...
In the set up of a private company there will be pre–emption clauses where if a member decides that
he/she wants to sell their shares then they must offer them to somebody already in the company
before going public.
An advantage of being in a private company is that there is limited liability indicated by ‘limited '
or ‘Ltd '. The member is liable for the amount not paid in shares but not for the company 's debts.
Public Company
A public company usually refers to a company that is permitted to offer its securities (stock, bonds)
for sale to the general public typically through a stock exchange. Usually, the securities of a public
company are owned by many investors while the shares of a private company are owned by
relatively few shareholders. Members of the public company also have limited liability as indicated
by the words ‘public limited company ' (PLC or plc) at the end of the company name. Under the
formation of a new business, members must be allocated a nominal value of shares (i.e. the least
value shares can be sold for) to a value of at least £50000 which can be partly paid from a value of
25% as long as there is proof there is an ability to pay the outstanding amount.
Basic Company Structure
The basic company model assumes a separation of ownership and control. Shareholders are able to

Science
The writing in college composition classes and the workplace both rely upon
Selected Answer:
Correct a) organization & clear expression.
Correct Answer:
Correct a) organization & clear expression.
Question 2
4 out of 4 points
The three basic parts of a document in transactional writing are
Selected Answer:
Correcta. message–support–closure.
Correct Answer:
Correcta. message–support–closure.
Question 3
0 out of 4 points
How many functions of external and internal correspondence does your text identify?
Selected Answer:
Incorrect a) two
Correct Answer:
Correct b) three
Question 4
4 out of 4 points
Another word for template is
Selected Answer:
Correct c) macro.
Correct Answer:
Correct c) macro. ... Show more content on Helpwriting.net ...
full block
Question 11
0 out of 4 points
The business letter form that the text says imparts a feeling of directness without a strong personal
touch is the ________________ form.
Selected Answer:
Incorrectd. templative
Correct Answer:
Correctc. simplified

Question 12
4 out of 4 points
The business letter form that the text says can seem more intimate is the ________________ form.
Selected Answer:
Correctb. semi–block
Correct Answer:
Correctb. semi–block
Question 13
4 out of 4 points
The business letter form that the text notes does away with the opening salutation and closing lines
is the ________________ form.
Selected Answer:
Correct Answer:
Question 14
4 out of 4 points
According to your text, the simplidied letter style is half–was between
Selected Answer:
Correct leters & memos.
Correct Answer:
Correct leters & memos.
Question 15
0 out of 4 points
Your text identifies how many basic types of short transactional correspondence?
Selected Answer:
Incorrectc. three
Correct Answer:
Correctd. two
Question 16
0 out of 4 points
Letters that convey information are said to be _______________ letters.
Selected Answer:
Incorrecta. good news
Correct Answer:
Correctd. neutral
Question 17
4 out of 4 points
Letters with adverse content are said to be ________________ letters.
Selected Answer:
Correctb. bad news
Correct Answer:
Correctb.

Public Administration Vs. Private Administration
Introduction
Public Administration is like any other administration, it is a process of translating the policies in the
overall interests of the general public; which are then carried out into the results that can either
benefit or hinder the general well–being of society and the people living within this democratic
monarchy. Although, in order to distinguish what is public from what is private and what is politics
from what is administration, you have to know who is being affected and how they are being
influenced.
Issue for analysis
Public Administration is the process within a governmental setup, which tends to hold a strong hold
over the general populous of a community, as individuals; while Private Administration is a more ...
Show more content on Helpwriting.net ...
If the government refuses to sponsor health insurance programs; such as Medicare and Medicaid,
under the PPACA, then public consumers; such as ourselves, will otherwise go without medical
insurance and perhaps, without necessary medical care.
The insurance companies will undoubtedly refuse to meet the requirements that were put into place
under this act; thus declining to reimburse doctors with the "maximum" payout; or Minimum
Essential Coverage (MEC), based on their own algorithms. With this act in place, the price of a
medical commodity; such as a prescription, or service; such as vision and or dental care, continues
to remain low and or competitive.
Recommendation [or Recommendations]
What is Trump's solution for ObamaCare, if this disastrous act "collapses under its own weight"? If
everything about this act truly fraudulent and broken, then maybe we should just throw it away and
forget about it; or perhaps, or we can simply afford to "fix what 's broken about it".
After carefully reviewing the pros and cons of ObamaCare, it was my decision that ObamaCare
should not be repealed and replaced; but simply modified to fill any hairline fractures within the
infrastructure. Most of the disadvantages of ObamaCare can easily be seen as

Tax Memorandum
MEMORANDUM TO: Dr. Green FROM: Kecia Carter DATE: November 28, 2010 RE: Tax Memo
#1/Gambling Activities Issue #1 Dr. Green is a practicing physician in Chicago who, as an avid
blackjack and slot machine player, travels to Las Vegas bi–weekly to gamble. He would like to
know what criteria are used to determine whether his gambling activities constitute a trade or
business for federal income tax purposes and whether or not you think his gambling activities
qualify for trade or business status. Law The Internal Revenue Service (IRS) reminds taxpayers to
follow appropriate guidelines when determining whether an activity is engaged in for profit, such as
a business or investment activity, or is engaged in as a hobby. ... Show more content on
Helpwriting.net ...
According to Publication 529: Hobby Expense, Dr. Green's gambling activities would be considered
a hobby. A hobby is not a business because it is not carried on to make a profit. The taxpayer must
devote time to the business in the honest belief that the business will sometime in the future become
profitable. Issue #2 If Dr. Green 's gambling activities do not qualify as a trade or business, can he
deduct his gambling–related travel and lodging expenses against his gambling winnings? Law A
taxpayer bears the burden of proving his entitlement to a business expense deduction. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933); Burrus v. Commissioner, T.C. Memo. 2003–285.
Section 7491(a) provides that the burden of proof shifts to respondent under certain specified
conditions. Section 162 provides that a taxpayer who is carrying on a trade or business may deduct
ordinary and necessary expenses incurred in connection with the operation of the business. Section
212 provides a deduction for expenses paid or incurred in connection with an activity engaged in for
the production or collection of income, or for the management, conservation, or maintenance of
property held for the production of income. For the expenses to be deductible under IRC § 162 or
212, the taxpayer must engage in or carry on an activity to which the expenses relate with an actual
and honest

Memorandum
MEMO
To: Eliza Smith, Supervising Attorney
From: Paralegal
Date:
Re: Brown v. Furlow, 04–CV–5887
Our File No. 5–987
Statement of Facts:
Our client, Dr. Thomas Furlow examined John Brown on August 3 and realized that his tooth was
infected. Dr. Furlow recommended Mr. Brown return because of the infected tooth. However, Mr.
Brown went on vacation and disregarded Dr. Furlow's recommendation to return.
Mr. Brown passed out from an apparent severely infected tooth while vacationing. He subsequently,
filed a complaint against Dr. Furlow for not extracting his infected tooth on his examination day.
Dr. Furlow received the complaint on March 1. He took the complaint home, locked it away in his
vault and later ... Show more content on Helpwriting.net ...
Ct. App. 1991).
In Perry v. Central Bank & Trust, 812 S.W.2d 166 (Ky. Ct. App. 1991) it was reasoned as to whether
the parties exercised due diligence concerning the suit and answering the summons. It also stated
that carelessness by a party or his attorney is not reason enough to set an entry aside. Ky. Civ. R.
55.02. With that said, It can be argued, that Dr. Furlow fully intended to answer the complaint within
the twenty 20 days; but was prevented from doing so, because of the trauma his family suffered at
the hand of robbers the day before meeting with us. We can also argue that he had reason of an
extraordinary nature justifying relief as contained in ground (f) Ky. Civ. R.60.02.
In Perry v. Central Bank & Trust, 812 S.W.2d 166 (Ky. Ct. App. 1991) it was reasoned as to whether
the parties exercised due diligence concerning the suit and answering the summons. Dr. Furlow did

contact our office within a reasonable time to answer the summons; he was in no way careless. We
need to know why our office did not give Dr. Furlow an earlier appointment than March 19; as the
court will question this. Carelessness by a party or his attorney is not reason enough to set an entry
aside. Ky. Civ. R. 55.02. In relation to answering the summons, we can argued, that Dr. Furlow fully
intended to answer the complaint within the twenty 20 days; but was prevented from doing so,
because of the trauma his family suffered at the hand of robbers the day before

Sscm Memorandum
SSCM met response time @ 11:49 a.m. at Grovetown Elementary. The interview included Anna
Mutimer, who is the school counselor, SSCM, and Branden Hollings, who is listed as the VC in the
report with the allegations. Branden reported that his mom works at night at a laundry mat, and also
has a second job. The second job is unknown. Branden reported that his stepdad doesn't work.
Branden reported that he has three siblings, two sisters, and an older brother, who also reside in the
home with him, mom, and his stepdad. During the interview Branden continuously expressed how
he didn't like his stepdad, because he tells him things that he doesn't need to know. For example,
Branden reported that his stepdad tells him about how his mother didn't want him, which is why his
... Show more content on Helpwriting.net ...
Branden reported both mom and James discipline him in the home, and they mainly sends him to his
room. Branden reported once James spanked him with a broken back stretcher with tape wrapped
around it. He reported that pain lasted all night until the next morning. Branden reported that he
would like for his mom, siblings, and himself to move with his grandparents to Augusta, because he
knows he will be safe there. Branden reported that James told his mom, "my house, my rules... and
everyone has to follow my rules." Branden reported that everyone in the home was staying with his
grandparents (Bmo's parents) until James spanked him, and his grandparents kicked him out of the
home. Branden reported that when the bills come in the home, mom says, "zoom", and they move to
another home. Branden reported that his is in the afterschool program, which helps him with
different subjects. Anna Mutimer made the comment that they move a lot. Branden reported that
they were staying with his grandparents in Augusta, and they were staying somewhere else, and now
they reside in their current home, which is a

Yates Memorandum
The memorandum written by Deputy Attorney General, Sally Quillian Yates represents a significant
change in the government's approach toward corporate misconduct. The priority for prosecution will
focus on individuals who commit the wrongdoing within the corporation and ensure that the
responsible individuals are accountable for their misconduct. Under the Yates Memo, for companies
to be considered eligible for any cooperation credit, the corporation is required to provide the
Department of Justice with all relevant facts about an individuals' involvement in the organizations
misconduct. Thus, corporations may no longer have the option to determine what information about
which employees can be disclosed to the prosecutors. As a matter of fact, ... Show more content on
Helpwriting.net ...
The purpose of Dodd–Frank Act is focused on restrictions on the banking sector; repealing Dodd–
Frank will enable the financial market to return to a more volatile state. Moreover, the purpose of
the Volker Rule is to prohibit banks from proprietary trading and restrict banks investments in hedge
funds and private equity funds to prevent banks from high–risk trading activities. Therefore, from
the lessons we all have learned during the 2008 financial crisis, we should not reduce government
regulation in the financial sector. Instead, we should maintain our policies, continue to monitor the
health of our economy, and prevent corporate misconduct. In addition, I will recommend Mr.
Sessions continue to follow the Yates Memo to hold executive level individuals accountable for their
misconduct. And I will also support Senator Warren's proposed 21st Century Class Steagall–Act of
2017. This act will protect our economy by restricting the bank's ability to engage in high–risk
activities, reducing the size of "too big to fail" corporations, and minimizing the probability of
government bailout. As one might be expected, my recommendation to Mr. Sessions will face a lot
of setbacks. However, as a public servant, protect the law, maintain its fairness regardless the areas

Legal Memorandum
This document presents a framework for developing a legal memorandum concerned with the
themes that need to be considered in the company's decision to expand to Mexico. There are several
legal and ethical areas pertinent to doing business internationally in Mexico. They derive from
aspects of both the American and Mexican legal environments as outlined herein.
I. Domestic Law
A. The FCPA
1. The Foreign Corrupt Practices Act (FCPA) governs the conduct of business operations and
activities by American companies engaged in international business (Mundial, 2013). Through the
statutory provisions of the FCPA, companies are prohibited from soliciting unfair advantage in their
activities by paying bribes or offering to pay them directly or ... Show more content on
Helpwriting.net ...
3. Risk factors that promote non–compliance should be understood because failure to strictly adhere
to the requisite conditions may result in hefty fines and possible imprisonment.
II. Legal Implications of Internationalizing to Mexico
A. Implications of the Mexican Legal Environment
1. The decision to expand the business in Mexico means that the company will be subjected to the
Mexican legal framework to the extent of its provisions governing international investors.
2. It is essential to understand how the company's operations must be tailored in compliance with
several aspects of Mexican Law. Critical elements that will be most implicative to the firm are
corporate law, labor law, and international trade laws.
3. The Foreign Investment Law underpins Mexican corporate law regarding how it will inform the
company structure, governance, taxation, and activities, such as financing that are controlled within
the law's domain.
4. Additionally, aspects of Labor Law (Mayo, 2014) will be implied in areas, such as employee
benefits and trade unionism.
5. Mexico's legal environment of the company also includes international trade treaties and the
terms that define Mexico's membership in international trade organizations, such as NAFTA.
B. Advantages and Challenges
1. The legal benefits that arise due to the alignment of the country's legal environment with the
American context.
2. Another advantage to explore is the increasingly

Memorandum: Case Study
Memorandum TO: Professor Jan M. Levine FROM: Adam Weiss LRW § 4 DATE: November 3,
2016 RE: Carpenter, Spencer; wrongful death by breach of duty to warn about dangerous outpatient
Statement of Facts Our clients, Rita Mae Carpenter and Thomas F. Spencer, are seeking to bring a
wrongful death cause of action against Dr. Richard Hapman (Hapman), an Atlanta psychiatrist, for
his failure to warn their decedents, Carpenter's brother and sister–in–law and Spencer's wife, about
the threat presented by his foreseeably dangerous outpatient Bradley Mitchell (Mitchell). Mitchell
began treatment with Hapman in September 2010 (their conversations then became privileged).
Mitchell was obsessed with the five members of the Beta–Beta–Beta (Tri–Beta), ... Show more
The commitment statute in Georgia states "Any physician within this state may execute a certificate
stating that he has personally examined a person within the preceding 48 hours and found that,
based upon observations set forth in the certificate, the person appears to be a mentally ill person
requiring involuntary treatment." Ga. Code Ann. § 37–3–41(a) (Emphasis added). Telephone
conversations, such as the one between Hapman and Mitchell, cannot be used as a personal
evaluation for commitment purposes. Kendrick v. Metro. Psychiatric Ctr., Inc., 282 S.E.2d
361,362,364 (Ga. Ct. App.

Shewin Memorandum 1
Heather M Fuller PA402: Employment Law Assignment: Shewin Memorandum #1 April 27, 2015
Anti–discrimination laws cover categories that include race, gender, religion, age national origin,
and others. Ms. Shewin's case has several factors that could be split into the discrimination
categories. The first factor that can be considered is that Ms. Shewin is an African American. In the
fact pattern is states that there are only five African–American senior managers in the company. This
would fit into the race discrimination category because the number of African–American individuals
that are in senior management positions could be subject to the EEOA depending on the records kept
by the company. The gender category is also a factor ... Show more content on Helpwriting.net ...
This also helps to establish credibility because there were other people that saw and/or hear the same
comments or actions that you are trying to prove happened. It is always better to make sure that you
can either get something in writing or better yet have them testify in court about what they saw and
heard.
3. The type of compensation, or "damages" you can hope to recover?
I thought this would be a good question to ask because in the end, anyone who files a lawsuit is
looking to get something out of it. By the attorney asking what the clients expected outcome should
be, this allows the attorney to prepare the case in the correct manner. It also gives the attorney the
opportunity to talk with the client about what the realistic outcomes could be and how the process
will work.
4. Did you speak with Human Resources regarding the interview process?
This is a good question to ask the Ms. Shewin because if she went to the HR department or an upper
management person to talk to them about the inappropriate interview circumstances, then it give the
case more leverage that these alleged allegations did in fact take place and when they took place.
This also gives the attorney additional people to talk with to get a better understanding of what they
thought happened and if they tried to handle the situation.
5. Why do you feel that you did not get the job?
I would have the attorney ask this question

Memorandum Case Study

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Memorandum Case Study