Thursday, November 28, 2019

Letter Of Instruction For The U.S. Military

Letter Of Instruction For The U.S. MilitaryLetter Of Instruction For The U.S. MilitaryA letter of instruction (LOI) is a formal notlageification written in military message format notifying the receiving party of specific issues and detailing how the sender would like them addressed. Generally speaking, letters of instruction are used in business communications and with personal affairs they can be written about almost any subject by anyone. Directions for Personal Estate However, in the U.S. Military they are used perhaps most frequently in two ways. As an example, one method for an LOI is as directions for the settlement a persons estate in the event of that persons death. This is not a will but can be used as more of a to-do list of people to call, documents to obtain, and final arrangements for a funeral. It may also list specific assets and allocations. Corrective or Remedial Tool The second type of letter of instruction- like the one shown below- is used as a corrective or remedial tool in the military. Consider the most common LOI as a formal counseling session from a superior officer or senior enlisted personnel to a junior military member who has demonstrated sub-par performance. This typical LOI will not only review the standards the member should be meeting but offer a remedy to pursue better performance in the area of deficiency. Perhaps a plan of action to follow can be added to fully require the intended party to understand the consequences of not performing at the required level. A Sample Letter Of Instruction In the sample below, the letter of instruction has been written as a way to help the recipient improve his job performance, which has been deemed unsatisfactory. The letter goes on to list a number of failings on the part of the recipient, and advises him to become more hands-on, writing You must personally set your divisions goals and personally verify they are being met. It then lists necessary steps to improve performance and closes with words of encouragement, offering continued assistance and noting We want and need your success. Sample Letter of Instruction From Commanding Officer, USS NEVERSAIL (CV 11)To LCDR Mike Rowmanage, USN, 987-65-4321/1300Aviation Fuels Officer, USS NEVERSAIL (CV 11) Subj LETTER OF INSTRUCTION Ref (a) MILPERSMAN 1611-080 1. This Letter of Instruction is issued per the reference to discuss specific measures required to improve the unsatisfactory performance of the Aviation Fuels Division on board NEVERSAIL. 2. Since your assumption of duties as aviation fuels officer on board NEVERSAIL, you have allowed unauthorized procedures to exist in the Aviation Fuels Division that resulted in the structural damage to JP-5 storage tank 8-39-02J during underway replenishment on 18 July CY. You failed to familiarize yourself with appropriate aviation fuels directives and thus you were unable to verify the proceedings in your division. You also failed to ensure all directives were maint ained up-to-date. Generally, you relied totally upon your assistant aviation fuels officer for the day-to-day operation of your division. 3. To function effectively as the aviation fuels officer, you must become more involved in the day-to-day aspects of your division. You cannot manage from your office, accepting the counsel of your assistants without developing an adequate personal knowledge of specific procedures. You must personally set your divisions goals and personally verify they are being met. a. You must review every aviation fuels directive applicable to USS NEVERSAIL. You will ensure that you are familiar with directed procedures. As a matter of routine, you will personally verify that your division does not deviate from directed procedures unless authorized by higher authority. b. You will submit quota requests for yourself and CWO2 J. S. Ragmann to attend an aviation fuels officer course upon completion of this deployment. 4. This letter is designed to aid you in corre cting deficiencies in your performance as a division officer. The entire chain of command is available to assist you in any way possible. We want and need your success. D. R. PEPPER This sample Letter of Instruction provides the junior officer with direct feedback with no grey areas in tone or meaning. This is also a written version of the documented counseling session offering immediate assistance by other senior and more experienced members in the command. This is a perfect tool to create a better junior officer in the command and prevent potential loss of mission capability in the future.

Saturday, November 23, 2019

Careers at Public Accounting Firms

Careers at Public Accounting FirmsCareers at Public Accounting FirmsPublic accounting firms prepare, maintain and/or audit (that is, review and certify) their clients financial statements and records. These firms also assist clients in calculating taxes and submitting tax returns. The principal career paths in public accounting tend to require a CPA license. Law degrees are especially useful qualifications in the tax field. Public accounting firms vary in size from individual proprietorships to theBig Four - Ernst Young, Deloitte, KPMG and PriceWaterhouse Coopers. These four are the undisputed leaders in the field, with offices around the world. The largest firms in this sector are typically organized as lebensgefhrteships rather than corporations. They are major employers of professionals in accounting and auditing, as well as highly-regarded training grounds for financial professionals who later find significant career opportunities elsewhere. Here are a few of the main career pa ths you can take in public accounting firms, along with the pros and cons of working for one. Auditing While larger businesses normally have accounting and finance personnel on staff to do take care of auditing, smaller ones often outsource all their financial record keeping to public accounting firms. They hire these firms to conduct periodic accounting audits, reviews and certifications of their internally-calculated accounting figures. A company with publicly-traded securities is required by law to make certain financial reports public and to have these reports audited by an independent CPA or public accounting firm. Holding a CPA license is a vital job qualification in the audit field. Audit experience also can develop a financial professional develop the sorts of analytic skills that are transferableto careers insecurities research, to cite one example. The average auditors salary, according to Payscale.com was $55,049 as of November 2018. Tax Return Preparation Small b usinesses, as well as individuals, frequently hire an independent CPA or public accounting firm to prepare and file their tax returns. The largest public accounting firms, particularly the Big Four, typically wont bother with preparing individual tax returns, except for extremely wealthy people whose income and assets make them the equivalent of institutional clients. Larger businesses tend to have in-house staff to prepare tax returns and often rely upon their auditor to review this work. The internal tax department in a corporation requires key staff members to hold CPA licenses and/or law degrees, just as their counterparts in public accounting firms. The tax professionals within a public accounting firm also advise clients on legal strategies to mitigate taxes. The Internal Revenue Service(IRS)began imposing professional standards on paid tax preparers and enrolled agents in 2011. These standards include passing a competency exam, completing 72 hours of education every three yea rs, registering with the IRS and paying an annual registration fee. Because of these rules, many independent, non-CPA, tax preparers have gone out of business, and the rules further strengthen the market position of public accounting firms in this area. CPA holders are exempt from these requirements, given the high professional standards to which they already are subject. Someone working as a tax return preparer can make an average of $12.36 an hour, according to Payscale.com. The median annual salary, according to the site, was $39,838 as of November 2018. Business Consulting The major public accounting firms often have extensiveconsulting practices, largely staffed by non-CPAs. These practice groups advise business clients on a variety of management issues including structuring, business improvements, logistics, and efficiency. They can generate significant revenues and profits - in some firms exceeding the contributions of audit and tax departments. Consultant salaries vary based on the firm. But the average salaries ranged between $45,793 and $109,737, with the median salary being $71,523, as reported by Payscale.com as of November 2018. Why Work for a Public Accounting Firm? Recent graduates find working at a major public accounting firm can offer a host of different opportunities, much like a well-paid internship. It offershands-on experience with a number of different companies and industries. The Big Four tout high rankings in one or more independent surveys of the best places to work. They also claim high rankings in independent surveys of the most prestigious employers. Also, becoming a partner in a Big Four firm can be highly rewarding financially. Disadvantages of Working at Public Accounting Firms There are many different cons to working at a public accounting firm. Many employees experience burnout because of the long hours it takes to become successful and to maximize billable hours. And although the Big Four firms trumpet their emp loyee retention policies today, they tend to have high staff turnover rates. Potential conflicts of interest are rife in public accounting, creating a difficult balancing act. Strict adherence to the professions ethical canons can result in the loss of a clients business, such as when audit results do not meet the clients expectations.

Thursday, November 21, 2019

Paying Tribute to Mary Tyler Moores Legacy

Paying Tribute to Mary Tyler Moores LegacyPaying Tribute to Mary Tyler Moores LegacyPaying Tribute to Mary Tyler Moores LegacyShe turned the world on with her smile and led the way for women in the working world.Talk about a working woman Mary Tyler Moore was funny, fearless and she had a LOT of jobs. While many folks struggle to make themselves sound good on a resume, youd be hard put to make Ms. Moore sound bad. Here is as much of her amazing legacy that we could fit on two pages.Hers is a household name that hardly needs explanation. But to honor the late, great trailblazer, Mary Tyler Moore, we asked TopResume Senior Staff Writer TC Paulson to showcase her many (many) accolades.Check out this list of her groundbreaking work that paved the way for waves of women to put on pants and get down to business.Want to see how your resume stacks up? Get a free resume review today