All business messages should be written with an eye toward fostering positive relationships with audiences,but some messages are written specifically to build goodwill.You can use these messages to enhance your relationships with customers,colleagues,and other businesspeople by sending friendly,even unexpected,notes with no direct business purpose.In addition to creating messages for a specific goodwill reason,you can craft almost any routine message in a way to build goodwill.Two ways to do this are by providing information that your readers might find helpful and by using the content and tone of your message to provide an element of entertainment.Goodwill messages include congratulatory messages,messages of appreciation and messages of condolence.One prime opportunity for sending goodwill messages is to congratulate individuals or companies for significant business achievements-perhaps for being promoted or for attaining product sales milestones.Other reasons for sending congratulations include highlights in people's personal lives,such as weddings,births,graduations,and success in nonbusiness competitions.You may congratulate business acquaintances on their own achievements or on the accomplishments of a spouse or child.An important leadership quality is the ability to recognize the contributions of employees,colleagues,suppliers,and other associates,and sending messages of appreciation.Your praise does more than just make the person feel good; it encourages further excellence.A message of appreciation may also become an important part of someone's personnel file.Condolence letters are brief personal messages written to comfort someone after the death of a loved one.You may have occasion to offer condolences to employees or other business associates (when the person has lost a family member)or to the family of an employee or business associate (when that person has died).

False

Calculation of fair value of shares representing NCI:
- If there is an active market for the voting shares of a partly controlled entity,the calculation of value of NCI shares is not problematic.
- In other circumstances,the fair value of NCI shares must be estimated.One method is to apply the ownership percentages to the cost of the parent company acquisition.For example,if the parent paid $120 000 for a 75% interest in the subsidiary,the value of the NCI could be estimated as 25/75 of $120 000,or $40 000.

D

groupthink

A. 1200 lire = $x times .60 lire per dollar, x = 1200/.60 = 2000
B. It would cost more dollars. If the dollar depreciated against the lira, each dollar would buy fewer lire.