...Three Rivers Consulting Services November 13, 2012John Doe, President Fargo Manufacturing2101 E Coliseum Blvd Fort Wayne, IN 46805 | AddressAddressPhoneEmail | Mr. John Doe, At Three Rivers Consulting Services, helping our clients improve their businesses is our highest priority. It is therefore our pleasure to submit to you our recommendations for improving your time-keeping and payroll system. We have separated our proposals into three sections: data collection/cost allocation and related controls, processing procedures and related controls, and disbursements. It is the opinion of our auditor team that if implemented these recommendations will provide the most cost savings and increased efficiency for your business. We conclude our report by offering suggestions for implementation of our recommendations. Data Collection/Cost Allocation & Related Controls Although not isolated to your payroll cycle, your employee’s time data is collected only at the departmental level. By collecting employee time data for individual production centers, production runs, or specific activities, your accounting department will be better able to track your labor expenses to products. Labor is a significant expense for your company. By directing a greater amount of your hourly payroll into your more profitable lines and away from those that are less profitable, you can reap significant cost savings and add to your bottom line. Processing Procedures & Related Controls In your current system...
Words: 716 - Pages: 3
...POW STORY “UNBROKEN” LOOKS SUFFERING IN THE EYE “Unbroken” is a 2014 American historical biographic war-sports drama film, produced and directed by Angelina Jolie, and based on the 2010 non-fiction book by Laura Hillenbrand, “Unbroken: A World War II Story of Survival, Resilience, and Redemption”. The film revolves around the life of USA Olympian and athlete Louis “Louie” Zamperini, portrayed by Jack O'Connell. He joined the armed forces and went on a rescue mission before his plane crashed. Stuck on a raft for 47 days and then picked up by Japanese military ship Louie must spend the rest of his days in the army camp but he must fight for his freedom. “Unbroken” is the best movie I've seen in ages. Let me start by saying that Angelina Jolie is truly a genius! I can't imagine a female directing a heavy movie like Unbroken. She actually manages to show all the important details of Louis's life in just 2 hours. For some film makers it's not enough. The screenplay by the Coen Brothers is surprisingly lucid. Firstly there is an exciting plane battle which puts the viewer right in the vulnerable position of the crew. I have admiration for the story of Louis's running. From my point of view it is inspirational. It’s repeated like a mantra: “If you can take it, you can make it.” Those words drive Louis Zamperini all his life. Then there is the survival in the sea on life rafts for many days. Situations like this have been shown before but here it is particularly well done. Finally...
Words: 355 - Pages: 2
...Once said by writer, Debra Marquart, “Driving west from Fargo on I–94, the freeway that cuts through the state of North Dakota, you’ll encounter a road so lonely, treeless, and devoid of rises and curves in places that it will feel like one long-held pedal steel guitar note”(Marquart 1-5). The passage is from The Horizontal World, Debra Marquart’s 2006 memoir about growing up in North Dakota. In this passage, Debra Marquart conveys her profound love for the upper Midwest region, even as it was marked as an inhabitable location for many who first approached it. Marquart characterizes the upper Midwest as an entity whose landscape is bland and yet very orderly structured. In The Horizontal World, Debra Marquart adopts the use of powerful allusions...
Words: 722 - Pages: 3
...Final Film Critique: O Brother, Where Art Thou? Robert L. Forbes ENG 225 Film: From Watching to Seeing. Instructor Ebony Gibson April 29, 2013 Final Film Critique: O Brother, Where Art Thou? Everyone likes to laugh, and this film is no stranger to the call. O Brother, Where Art Thou is indeed a comical action/adventure and musical romp Directed by Joel Coen and Produced by Ethan Coen. The Cast consist of many favorites in film such as George Clooney, John Goodman, Holly Hunter, John Turturro, and Tim Blake Nelson. The film O Brother, according to well-known film critic Roger Ebert (2000), “is based on Homer’s The Odyssey” (p.1), this is an epic Greek poem around 700 B.C. Although the setting is much different, the Homeric journey of three would be prisoners of the late 1930s are similar to The Odyssey and its theme of perseverance. The movie O Brother, Where Art Thou however has a comical twist accompanied by great Gospel/Bluegrass music, and scenes that play into an allegorical concept including references to repentance and salvation during the depression of that era. The storyline in this movie the collaborating efforts of the Coen brothers and cinematographer Roger Deakins bring together...
Words: 2397 - Pages: 10
...Film Analysis Paper HU-489-001 5/4/2011 Fargo, and the role of Setting Fargo, a dark and somewhat humorous crime movie by the Coen Brothers delves into themes of isolation, morality, and greed. And throughout the film, a very prominent role is played by the setting. The Coen brothers make sure that no one misses where the story takes place – small town upper Midwest in the middle of a frigid winter. The film makes extensive use of the frozen landscape, the characterization of rural Midwesterners, and realistic depiction of the events of the story in order to emphasize these themes. There is a great deal of contrast in this movie between moral and amoral characters as well as contrast between what the viewer expects from such dark subject matter and how it is in fact presented. The very first shot of the film is of a barren grey snowscape as a car in the distance slowly approaches. The setting is immediately present and it sets up a feeling of a cold and emotionless environment. This car appears very small on the screen and slowly approaches the camera. So very early this feeling of isolation is brought into the film. The car appears small and alone in a desolate world. It gradually moves toward the screen as we are introduced to the beginning of the story. This is actually the main antagonist, Jerry Lundegaard as he tows a new car to make a deal with two criminals to kidnap his wife. This cold landscape represents well the dark intentions of this character. As the movie...
Words: 1288 - Pages: 6
...Wells Fargo Vs. Competitors Amber Andersen Globe University / Minnesota School of Business Wells Fargo Vs. Competitors For this paper I have chosen to pose the question “Who are Wells Fargo’s main competitors and how are they competing? In doing so I will be discussing five different concepts learned through this course. According to the website by “Investopedia” the main competitors of Wells Fargo are the other three of the “big four” major U.S. banks that include: JPMorgan Chase, Citigroup and Bank of America. One way Wells Fargo sets itself apart from its competitors is by their use of Technology to increase profits and revenue. There are several different channels for banking services. According to the website “Market Realist” these channels include: branch, phone, mail, ATM and online banking. Of these different banking services available, servicing customers through branch banking actually costs a bank the most money. Next comes phone banking and then ATMs in terms of their servicing costs. Due to the low maintenance cost, online banking is the cheapest mode for servicing customers in the long run. Wells Fargo looks to optimize its use of technology which will reduce the banks cost of operations therefore increasing its profitability. How does Wells Fargo’s use of product development and business cycle defer from their competitors? “Market Realist” also states that Wells Fargo believes that by creating an enjoyable place of work, their employees in return will...
Words: 666 - Pages: 3
...Deidra Howard Legal Terminology and Transcription Professor. D. Weigel April 16, 2015 Last Will & Testament 1. I John Blair Cook residing in the city of Austin, county of Hayes, state of Texas do make, publish and declare this my last will and testament. 2. Any devises, legates and beneficiaries who shall contest this will shall not be entitled to share in my estate. 3. The forgoing instrument consisting in this and ten preceding pages was signed, sealed, published and declared by the testatrix to be his last will and testament. 4. I authorize my executor and my trustee, First Federal Bank of Fargo, to exercise any and all powers as set forth in North Dakota Century Code section 3550-101 to section 3550-105. All of which powers are incorporated herein by reference as fully as companied herein verbatim (The executor and Trustee have been named previously). 5. We, Robert F. Hart, Kona A. Given and Diane M. Berlin after first being duly sworn according to law, make oath the following 1. That we are adult citizens of Cherokee County, Texas 2. That we witness the execution of the Last Will and Testament of John Blair Cook 3. That this affidavit is being made at the request of the testatrix 6. We the witnesses herein after signed, declare that the principal signed this durable Power of Attorney. 7. In anticipations of decisions that have to be made about my dying if such a time occurs, I make known my desire that my dying may not be...
Words: 303 - Pages: 2
...European publication: It is a rationalistic effort to use philosophy in order to "vindicate the ways of God to man" (l.16), a variation of John Milton's claim in the opening lines of Paradise Lost, that he will "justify the ways of God to man" (1.26). It is concerned with the natural order God has decreed for man. Because man cannot know God's purposes, he cannot complain about his position in the Great Chain of Being (ll.33-34) and must accept that "Whatever IS, is RIGHT" (l.292), a theme that would soon be satirized by Voltaire in Candide.[1] More than any other work, it popularized optimistic philosophy throughout England and the rest of Europe. Pope's Essay on Man and Moral Epistles were designed to be the parts of a system of ethics which he wanted to express in poetry. Moral Epistles have been known under various other names including Ethic Epistles and Moral Essays. On its publication, An Essay on Man met with great admiration throughout Europe. Voltaire called it "the most beautiful, the most useful, the most sublime didactic poem ever written in any language". In 1756 Rousseau wrote to Voltaire admiring the poem and saying that it "softens my ills and brings me patience". Kant was fond of the poem and would recite long passages of the poem to his students [2]. However later Voltaire renounced his admiration for Pope andLeibniz's optimism and even wrote a novel, Candide, as a satire on Pope and Leibnitz's philosophy of ethics. The essay, written in heroic couplets...
Words: 427 - Pages: 2
...Definition of Terms used in Analysis of Source Form (Following) 1. Library: Identify the library in which you found the source, for example CUNY online library, CUNY library, public library. Please note when using books you can have them sent from any CUNY library to any other CUNY library. When ordering books make sure that you will have them in time to meet the deadlines specified. 2. Database: Specify the database in which you found the source. For example Eric, Gale Reference Library. 3. Type of Publication: Which category was the publication? A magazine, peer referenced journal, book, newspaper article etc. (Instant Access pp61-71) 4. Title of Publication: the name of the magazine, journal, newspaper or title of the book. 5. Title of the article: self explanatory 6. Date of publication: When was the article published? What is the copyright date of the book (Look on the reverse of the title page). 7. Author: Author’s name 8. Credential of Author: Degrees, titles, etc. Explain why the author is an authority on the subject. 9. Additional Information about the author: What other articles has the author written? What additional information about the author’s background have you been able to uncover? There is sometimes information at the end of an article. Check the book cover for an author bio. You might also try googling to find this information. 10. Publisher: What is the name of the publisher? Where was the book,...
Words: 576 - Pages: 3
...Memo To: Edward Nelson, Executive Director From: Tabatha Monroe, Librarian Date: Monday, September 10, 2012 Subject: Request for Professional Development Funding I am writing this memorandum to request Kaplan College to sponsor a Business Writing course that I wish to enroll in at the University of Miami. I spend a fair amount of time at work communicating via emails, notes, letters, and reports and many of these documents are read by our internal and external customers. And I believe that a Business Writing course will improve not only my job skills, but productivity as well. In my current position as a librarian, I am responsible for communicating with students, faculty and staff members, publishers, and vendors about academic issues on a daily basis using email, memos, and reports. I also compose, edit and publish user guides with instructions on how to access and use various library resources. And I annually submit a report that provides details on how the learning resource center is complying with federal and SACS regulations. By focusing on the particular types of documents that I use on a daily basis, this course will help me to improve the skills needed to write and edit business documents that are concise, correct, and clear. This course will assist me in developing my business writing skills that will allow me to better meet the needs of this organization through effective communication. After this course, my productivity will increase...
Words: 446 - Pages: 2
...A term (or research) paper is primarily a record of intelligent reading in several sources on a particular subject. The task of writing such is not as formidable as it seems if it is thought out in advance as a definite procedure with systematic perpetration. The procedure for writing such a report consists of the following steps: Choosing a subject Finding sources of materials Gathering the notes Outlining the paper Writing the first draft Editing the paper Now let's look at each of them. -------------------------------------------------------------------------------- CHOOSING A SUBJECT Most good papers are built around questions. You can find subjects in any textbook. Simply take some part of the text that interest you and examine it carefully. Ask yourself the following things about it to see if you can locate a question to answer in your paper. Does it tell you all you might wish to learn about the subject? Are you sure it is accurate? Does the author make any assumptions that need examining? Can two of the more interesting sections in the text be shown to be interrelated in some useful way? Your paper is an attempt to write a well-organized answer to whatever question you decide upon, using facts for the purpose of proving (or at least supporting) your contention. The most common error made by students in choosing a subject for a term paper is to choose one that is too general. (The most specific subject will always have enough aspects to furnish...
Words: 487 - Pages: 2
...incrementally smaller. Statistics have shown an upward trend in e-journal subscriptions in recent years, mainly because online periodicals are more frequently updated, cheaper to produce, and accessible everywhere (Greco 2). To that end, the internet has helped many web-based media business increase their market share while simultaneously decrementing those owned by their offline competition. Given their inferiority in cost, channeling, and time-to-market, how do traditional publishers stay in business? In the same way opposing forces in nature result in a state of equilibrium, there is a single overarching mechanism in the publishing industry that is designed to buffer short-term market gains and resist long-term change. This built-in mechanism in the media business consists of a multitude of socioeconomic factors. We will first explore the economics behind the publishing industry, which includes the horizontal integration of ownership and realizing specific market segmentation, such as textbooks. Then, we will scrutinize the social implications such as conventions, content censorship, and government regulation, and finally, delve in on a specific case of value-added books. In assessing the economics of the...
Words: 2300 - Pages: 10
...more than 49$ today) and didn’t stop at that, it made the purchase of e-books even more affordable by subsidizing the later. A strategy that no competitor can follow, because very few can afford to lose money on every sale they make. In addition, Amazon is making it very easy and very profitable for writers to self-publish on the kindle web store. This is a real game changer. Because not only writers that cannot find a publisher are now able to publish their books with a few clicks, but even established writers are becoming more and more interested because of the more favorable offered by Amazon (up to 70% Royalties). 2. What would you identify as the most important risks and benefits of further vertical integration by Amazon into book publishing? One of the most important benefits...
Words: 576 - Pages: 3
...Case Analysis: National Publishing Company Problem Definition: Perception of children of higher age group towards the magazine “Titli” as a magazine for younger children. Situational Analysis: “Titli”, a children’s fortnightly vernacular magazine published by National Publishing Company is market leader in the children’s periodicals segments. Despite an active advertisement campaign, promotional schemes and withdrawal of another leading children’s fortnightly named “Children’s delight” is showing a downward trend in its circulation. The circulation of children magazine has climbed a peak in 1986 then there was a gradual decline in the circulation in this segment. Mr. R. Saxena, Marketing manager of the company had commissioned a study by a professional market research agency for gaining deeper understanding of the situation and to obtain inputs which would assist him in decision making. He is in deep pressure to revert back the declining sales and market share of the Titli magazine. Strategy: National Publishing Company should come up with a new magazine called as“Titli plus” which will be targeting the age group ranging 12-14 years (i.e. VIII- Xclass). Supportive arguments: Based on study, it is evident that with increase in age group the readership is increasing till the age of 11 years and after that it is decreasing sharply. This could be attributed to the changing preference of the children in this age group. Lapsed readership rate (which is near about 57 %) also...
Words: 634 - Pages: 3
...APA referencing style paper Example | Description | Small, Medium and Micro Enterprise(SMME)Organization for Economic Co-operation and Development(OECD)Manufacturing Advisory Centres(MACs)Industrial Development Corporation(IDC)Western Cape Business Opportunities Forum( WCBOF) | The full name is followed by the abbreviation | (Marais , 2001;and Chrisholm,2004)(van Bussel,1998; and OECD,2004)(Thomas,1999,p.29)(Sarder et al., 1997;Tweed and Massey, 2000; Audet et al., 2007)(Selsky and Parker,2005, p.854; Kourula and Laasonen, 2009, p.1; Le Ber and Branzei, 2009, p.2; and Rasche, 2009, p.517) | The in-referencing style is given in the round brackets starting with the name of the author , the year of publication and page number separated by comma. If there are multiple authors in In-references then those are separated by semicolon. | (Department of Trade and Industry,1995) | Organization’s full name is followed by the year of event. | “Review of ten years of small-business support in South Africa 1994-2004” (Department of Trade and Industry,2004)“The government reiterated.....the disabled” (Department of Trade and Industry,2004, p.70) | The statement in quotation is followed by who stated it , when and the page number. | Christian Friedrich* and Eslyn Isaacs** | Footnote is indicated by asterisk(*). | Thomas(1999) | Author’s name and year of statement | (Audet et al. , 2007) | If there are more than two authors then main author’s name appears first followed by...
Words: 689 - Pages: 3
