Memorandum –to-the- File: Comprehensive Income Date: June 5‚ 2013 RE: Question about the definition or example of comprehensive income. Facts: I have been contacted by my client who has asked the question about the definition or example of comprehensive income. In recent years‚ there is increased use of fair values for measuring assets and liabilities. Furthermore‚ possible reporting of gains and losses related to fair value has placed a strain on income reporting. Because fair values are
Premium Generally Accepted Accounting Principles Income statement Stock market
Memorandum I am writing this memorandum to document to the hospital and my colleagues the process in which I have taken to pick a heart transplant. The decision must be made in a timely manner. However‚ it needs to be made in proficient ethic manner as well. I have 3 patients awaiting a heart transplant and will need to schedule surgery immediately after the decision is made. The three patients are Jerry a male at age 55‚ Lisa a female at age 12‚ and Ozzy a male at age 38. Jerry is a mid-level
Premium Drug The Age Organ transplant
Consumer Case Law Consumer Case Law Component B – Consumer Case Law Report (10%) Case Law One 1. Legal citation Smythe v. Thomas (2007) NSWSC 884 2. Elements of the offence In the 2007 case of Peter Smythe v Vincent Thomas‚ the Defendant Thomas listed a Wirraway Australian Warbird aircraft for sale‚ with a starting bid of $150‚000‚ even though Thomas thought the aircraft was probably worth around $200K to $250K. With 20 seconds remaining‚ Smythe made a bid on the aircraft‚ in accordance
Premium
(Cth) also restricted the rights of Indigenous Australians. Since 1993‚ there have been 180 registered determinations of native title covering approximately 15 per cent of Australia’s land mass. Of those‚ 139 recognise the status of native title. An example of this is the Lovett (on behalf of the Gunditjmara People) v State of Victoria (2007) case which granted the Gunditjmara people native title ownership of over 4000 hectares of Crown land on the coast of Victoria and Deen Maar Island. Additionally
Premium Australia Indigenous Australians
practice technical writing about a subject related to my major. DETAILS: The bicycle is a two-wheeled transportation mechanism‚ mechanically powered by most commonly a single rider. Unlike various other transportation mechanisms‚ for example a motorcycle‚ the bicycle is a completely environmentally friendly means of transportation‚ due to its reliance on the rider’s energy instead of fossil fuels. A bicycle also differs from other two-wheeled transportation mechanisms‚ which
Premium Wheel Automobile Tire
1. The "public comment" period closes on an OSHA proposed regulation‚ and your business had filed a public comment against the proposed regulation explaining that the regulation would not fix the problem that OSHA was trying to remedy‚ that the regulation would cost more than the problem itself‚ and that the regulation was a tax‚ not a safety change. List two arguments available to your company that may succeed in overturning the regulation. Answer: The proposed regulation would not fix the problem
Premium Ford Motor Company Ethics Business ethics
governments before finally settling into a parliamentary democracy in 1976‚ which is made up a republic with a president and a single chamber legislature. The legal system of Portugal is very similar to the United States in several ways‚ which is one of the reasons that make it an attractive location for foreign direct investment. The Portuguese legal system includes a constitution that guarantees all the citizens of Portugal the basic rights which include freedom of religion‚ freedom of speech and freedom
Premium
Should abortion be legal? Lorenia Rangel PHI 103 Informal Logic DR‚ Theresa Ramsey June 6‚ 2011 Should abortion be legal? To this very day abortion has become a very sensitive issue worldwide. Known as a moral and ethical issue‚ abortion is an issue society should come to terms with. Abortion became legal on January 22‚ 1973 since women have the right to freedom and the choice to live their life as they please. Many years ago abortion was illegal and lots of women died because they
Premium
starting a Business | | | Stephanie Rodriguez | AIU-Online Campus | There are different aspects of starting a Business that can contribute to the success or failure of a Business if they are not applied. These Considerations include the legal‚ social and economic environments of business. There are also different styles in Business such as sole proprietorship‚ partnership and corporation. As an inventor who has come up with a product that is a home appliance that is versatile for everyday
Premium
Ronald Robillard Prof. Jane Curth Personal and Community Health Section 012 06/11/13 Medical Marijuana Medical marijuana less harmful than most other legal tobacco products and has the ability to reduce the pain within ailing people. Marijuana also has the potential to raise the U.S. out of their tough economic struggle as well as lower crime rate and create more jobs for many more people. Marijuana should be legalized for medical use across the country. Marijuana has a negative stigma attached
Premium Tetrahydrocannabinol Nicotine Tobacco