The Fundamentals of Business Writing:: At Corporations and Governments (Volume I)

By Claudine L. Boros and Leslie Louis Boros

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• Language: English
• Publisher: Xlibris US
• Release date: Apr 2, 2012
• ISBN: 9781469162041

Claudine L. Boros

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Book preview

Copyright © 2012 by Claudine L. Boros; Leslie Louis Boros.

Library of Congress Control Number: 2012902050

All rights reserved. No part of this book may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system, without permission in writing from the copyright owner.

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Contents

PREFACE

INTRODUCTION/OVERVIEW

HIGHLIGHTS OF AUTHORS’

BACKGROUND PROFILES

ACKNOWLEDGEMENTS

CHAPTER I

CHAPTER II

CHAPTER III

CHAPTER IV

CHAPTER V

CHAPTER VI

CHAPTER VII

CHAPTER VIII

CHAPTER IX

CHAPTER X

CHAPTER XI

CHAPTER XII

CHAPTER XIII

CHAPTER XIV

PREFACE

In this Preface, and throughout this book, we write to "you" as our audience; we deem you as a business writer at a Multinational in various functions [Finance, Marketing, Procurements, etc.], positions, and locations [at Parent Headquarters, or at Group or U.S. or Foreign Subsidiary]. This version of our Fundamentals book provides a much more comprehensive and complete coverage of business writing than any College textbook for students in Business Writing and Business Communication courses. [See Highlights of Background Profile of Dr. Claudine L. Boros.]

This will be your Handbook, your Desk Copy, just as your Dictionary is, readily available for your usage.

You [reader of this book] had completed the College English I and II [titled at some colleges as Writing; Composition; Essay courses]; thus you already have learned a sufficient level of the structure and method of writing essays, term papers, etc. with an Introduction, Body, and Conclusion, including a Purpose and a Thesis. We will not repeat these elements in our book, but as always, we recommend that everyone who took such English courses should periodically refresh their knowledge by using a couple of the textbooks, and the dictionary and thesaurus. In our book, we have Letters, Memoranda, Grammar, Sentences, and Language Chapters, and a Vocabulary where your English skills are deployed.

More than 60 million people are employees of U.S. Multinational Corporations and Entities such as banks [collectively Multinationals]; more than half of them are employed in foreign countries at the Subsidiaries, Branches, Groups, or Joint Ventures of the Multinationals. Some Multinationals, such as Pfizer Corporation, have over 300 Subsidiaries [most of these are located in foreign countries, but some are U.S. incorporated and located]; to deem as a Multinational, the Corporation or Entity has at least 12 foreign subsidiaries or [banks] branches. We mean by [U.S.] Entities the U.S. Parent international banks [J.P. Morgan Chase; Bank of America], U.S. Parent insurance companies [AIG], U.S. Headquartered transportation companies [Myers], and service and other companies and firms.

The U.S. Multinationals [corporations and entities] operate as a "family," owned by the Parent [Corporate] but each Subsidiary is also a separate legal "entity," as far as the Local Country Government [the situs; place of incorporation or registration of the Subsidiary] is concerned. Conversely, the U.S. Government under various laws and regulations deem and treat the Multinational as a single entity consolidated for Reporting, Compliance, Taxation, and other U.S. purposes.

The Multinationals operate globally in an integrated and interrelated manner, while at the same time each business unit [subsidiary, branch, Group, Joint Venture] conducts its own business operations rather independently at the manufacturing, sourcing, and marketing, in compliance with local Government laws, regulations, and practices. However, each of these business units is under the control and mandates of the Parent [Corporate Headquarters] to a substantial degree; including daily, weekly, monthly, or current reporting by business writers to, and interfacing with the Corporate Headquarters executives, managers, staff, and lawyers.

We project the above picture of the Multinationals for your preliminary conceptual appreciation of the maze and matrix of business writing that takes place within, to, and from the Multinational Corporation or Entity. Business writing at, or by the non-Multinational Corporations or Entities is incomparably less complex or multifold, foremost in writings (reporting, etc.) to Governmental authorities even just in the U.S. Therefore, this book is automatically applicable also to the non-multinational corporations and entities; we present their downsized issues and examples as those of the Multinationals.

I [Leslie L. Boros] was Corporate Director of International Financial Controls & Government Affairs [1968-1982] at one of the most complex electronics/conglomerate Multinational Corporations [General Instrument], with 13,000 employees in Taiwan itself. Subsequently I was international consultant in the arena of U.S. and foreign countries [and Regions, such as ASEAN and EU] Operations and Government Affairs of Fortune 100 [e.g. Ford, 3M, Bristol-Myers, Matsushita, United Technologies, etc.] and other Multinationals [e.g. Bausch & Lomb; Estee Lauder]. As described in my Background Profile, as a business writer, I drafted, and/or controlled or advised upon [this at client corporations with my associates at my consulting firm] thousands of memoranda, reports, letters, manuals, procedures, contracts, protests, and other documents since 1967 in the U.S., and in more than 20 foreign countries. The hundreds of business writers, who reported the underlying material to me for my projects, ranged from Financial Analysts to Distribution Specialists to Managing Directors at Corporate, Group, and Foreign Subsidiaries in industries ranging from electronics and pharmaceuticals to airlines [this for jet fuel and crude oil customs duties and variety of taxes reduction in foreign countries].

In addition to our guidance to you for business writing in specific areas and circumstances, we have selected and included in this book hundreds of excerpts from the documents [Reports, Memoranda, Letters, Policies, Prospectuses, etc.] of U.S. and foreign Multinationals, and Governments [laws, regulations, Notices, Directives, etc.]. We boldfaced language, phrases, sentences, jargon, etc. for your [business writers] ready usage in similar applicable situations as the business writers wrote at the Multinationals and Governments [affecting business writings]. You will gain an understanding of these by reading our INTRODUCTION/OVERVIEW section.

We organized this Fundamentals book in 24 Chapters, in over 1,300 pages [see TABLE OF CONTENTS], covering the panorama of business writing at the Multinationals, and at Governments [who are the causes of much of the business writings at corporations and entities]. We cover the fundamentals in this book, and we are in the process of preparing our "Advanced Business Writing and Communications" book as a continuum, to enlarge the spectrum and provide detailed case examples with analyses.

This Fundamentals book at the same time also focuses on the Writing Process, Sentences, Language [English and Foreign], Business Writing Techniques, and Grammar—Dr. Claudine L. Boros has taught since 1987 about 80 Business Writing, Business Communication, and Business English courses at several colleges, as well as many English, Composition, Writing, Communications courses at colleges. She also conducted Business Writing and Communication seminars at Merrill-Lynch Corporate Headquarters, including for Merrill’s foreign executives/managers/staff. Dr. Boros is the author of The Essential of Business Writing, published in 1996 by Research & Education Associates (REA) in REA’s Essentials series of textbooks and study guides.

We add that those staff employees at the corporations and entities [especially at Multinationals], who become the business writers in their Departments, Business Units, Groups, etc. because of their business writing acumen, rise to managerial, directorial [e.g. Director of Purchasing], executive positions—the documents they draft [write] project their functional expertise [say, Financial Analysis; Asian Marketing]. Of course, it is a well-known fact that the employment opportunities with commensurate salaries and benefits are considerably more and above that of employment at small or medium [Domestic locations] companies.

Now, you should read the INTRODUCTION/OVERVIEW section, and you will enter the world of Multinational Corporations and Entities [and Governments]; you will gain a familiarity and basis understanding, helpful to you in your present employment position, or if you seek or being interviewed for a new position.

Business Writing and Business Communication are interrelated, yet in ways different disciplines [terms] in the arena of business operations. In a general way, business writing is a branch of Business Communications, because all business writings communicate to someone about something.

INTRODUCTION/OVERVIEW

Prior to reading this Section, please scan read the TABLE OF CONTENTS [CHAPTER TITLES]; see below, to enable you first to get the panorama and scope of this Fundamentals book. We placed a full detailed list of the TABLE OF CONTENTS at the end of this Fundamentals book, because it is presented in 34 detailed pages for this over 1,300 pages book; it is in lieu of glossary.

Reviewing dozens of books on Business Writing and Business Communications, including textbooks in colleges [and Graduate Business Schools], we can safely claim that our Fundamentals book is unique in covering, guiding, and providing to business writers our selection of examples from Multinational Corporations (Entities) and Governments’ documents (Letters, Memoranda, Reports, Policies, Directives, Proposals, etc.). We wrote this Fundamentals book primarily for an audience [readers] already [or aiming to be] employed at [Multinational] Corporations or Entities (e.g. J P Morgan Chase), where to advance in positions, business writing proficiency is essential. Even more important, in this book we enable you (present or potential business writers) to familiarize yourself, and learn the many areas and documents, that business writers write—most often collaboratively, aided by functional experts in, or outside their Corporation (Entity).

Here, we provide an Overview of the Chapters in this book. We cluster the Chapters for their main purpose; however, we present many of the documents [such as 10-K and 20-F] throughout the Chapters to illustrate and discuss business writing. This is an essential for business writers, yet you will not find even reference to the following top-tier documents in any of the Business Writing books [textbooks]! Missing even mention of:

SEC FORM 10-K Annual Report (ranging from 90 to over 200 pages)

SEC FORM 10-Q Quarterly Report (same as 10-K in structure)

SEC FORM 6-K Current Report (mainly Monthly interim reports)

PROSPECTUS and Supplements (Offer Memorandum of Bonds, Notes, IPO’s, Derivatives and Supplements, filed by the Corporations with the SEC for approval)

PROPOSALS (to acquire another corporation or merger, filed with the SEC; the Proposal at least in 50-pages—Daimler-Benz Proposal was over 300 pages re Chrysler)

SEC FORM 20-F Annual Report (by Foreign Corporations who sell stocks, and do business in the United States)

Offer Memorandum; Letter of Intent; Acquisition and Merger filed

with the SEC for approval: Bonds, Derivatives.

PROXY: Corporations must submit to their stockholders for PROXY such weighty matters as, for example, a Proposal for merger by the Corporations, or of the corporation by another corporation (or entity, such as Investment Firm). All PROXY filed by the corporations with the SEC; available to the public (you).

The above types of documents are recurring, and mandated by the Government [mainly by the SEC]. Similar (and parallel) Reports and documents are required in foreign countries by their governments or quasi-agencies (e.g. Board of Trade). Each of these documents have several [some documents from each Subsidiary, such as the 10-Q] business writers write their own piece [of their own business unit], and one, or a team of business writers at Group or at Corporate consolidate [combine] those into, say the 10-Q for 3rd Quarter 2010 Report to SEC.

For example, it is required for the 10-Q Quarterly Report, filed by the Parent Corporation Headquarters at the U.S. SEC, that at each business unit [Subsidiary, Branch, Joint Venture] a control business writer combines what other business writers report as happenings at the business unit, related to the various sections of the 10-Q: Marketing, Procurements, Legal Affairs, etc. Anyone in the U.S. or in foreign country can log-on the SEC website, and download a [your] corporation’s 10-Q, 10-K, or other report filed at the SEC. Why is this relevant to you (business writers), say at Pfizer? It is relevant when someone from your Management requests you [or another business writer] to review and report upon, say Bristol-Myers Squibb’s last two Quarter reported happenings [disclosures], such as divestitures or legal proceedings.

OVERVIEW INTRODUCTION BY CHAPTER

We arranged the sequence of Chapters in this book by sort of building on each other in time and space of the business writing arena. Still, you [reader] may want to read first our Chapter XIV Private and Public Corporations, to gain an understanding of the field of corporations for business writings.

In Chapter I Business Letters and Chapter II Memos and Memoranda, we describe and discuss a variety of structures and formats of business writing these communications by corporations and entities (e.g. banks) to other businesses, and to governments (U.S. and foreign), and by governments to corporations and entities. We discuss the particulars of various audiences [primary recipients to tertiary ones]. We include dozens of examples, which we have selected and excerpted [some we include in entirety] from documents of prominent corporations, entities, and governments.

These Chapters on Letters and Memoranda are interrelated and integrated to our Chapters on Writing Process, Grammar, Sentences, and Business Writing Techniques.

In Chapter III Writing Process, we outline the writing process of business documents, including the flow from pre-writing [such as brainstorming] to proofreading and editing and the final copy. The subtitle of Chapter III is aptly "The Writing Process as It Applies to Business Writings." For example, we describe the differences for business writers drafting anew the document versus them starting the drafting by taking an existing document as the master, and revising it [marking up with their revisions].

In this Chapter, we also lead you [reader] through the intricacies of the [business] writing process, such as the word processing operators’ work on the document and what the writer [and proofreaders] needs to be aware of as pitfalls [such as with scanning]. In this Chapter, we also cover "Bad News, and Bad Tone" writings, with several examples.

In Chapter IV E-mail, Telefax, Electronic Commerce, we focus on the advantages versus disadvantages to business writers in using the e-mail versus telefax method of communications, differentiating also between to External and Internal audience (recipients). We also address several aspects of the e-mail [such as "ALL CAPS e-mail jargon abbreviations"].

Chapter V Language: English and Foreign Languages for Business Writers; you will learn in this Chapter about the English Language what you did not learn in College or in other books on English Language. For example, Plain English as advocated versus as it is in practice in business writings, and Government directives; volume of English Vocabulary versus other Languages Vocabulary, relevant to translation idiosyncrasies of English Language documents into, or from Foreign Language [ranging from French to Chinese], a problem in business writing; Latin words and phrases in business writings, ranging from general usage to legal usage [such as in courts] to U.S./Foreign Government laws, regulations, and directives. In this Chapter, we also address "Defined Terms" and "Definitions," which is an important element in business writing.

In Chapter VI Communications in the International Operations, we address and inform you [business writers] of several essential elements glossed over in other books. For example, we discuss what dates [06/07/10] mean in the U.S. versus in various foreign countries, as well as the time zone differentials [U.S.—Japan 12 hour differential]. These affect business writers, but they often are not aware of at the time of communication. We cover the Minutes of Meeting [and meetings themselves] at the Corporate and at the Subsidiaries.

Chapter VII is Grammar, and Chapter VIII is Sentences. We focus both of these chapters on the field of business and business writing. We use business examples for discussing the grammatically correct and incorrect use of parts of speech [e.g. verbs; pronouns; adjectives], and what these mean to the documents. A unique [long ignored in schools] feature is "Parsing, which we cover and discuss with examples, in light of Kincaid" Grading of text. We discuss the Spell-Checker and Grammar Checker usage, mainly by the word processing operators and proofreaders in the document production [writing] process, including the many types of incorrect flagging and recommended revisions by the computer. [This is more of an issue than appears to those not in the "business writing" process.]

Chapter IX is AGREEMENT, CONTRACT. We provide a clear understanding [using the USC—U.S. Code of Regulations—and Black’s Law Dictionary definition] of AGREEMENT [as the Document] and "agreement [as a noun or verb]," and likewise for CONTRACT and contract [like contracting]. This Chapter we limited to 33 pages [we will be covering these in more detail and examples in our "Advanced" book], but we include such specialties as the U.S. State Department Country Commercial Guide [CCG] on Italian and other countries laws, regulations, and practices on Contracts or Agreements, as well as excerpts we selected from Multinationals’ documents [including 10-Ks]. We also discuss the Contract process, including in international transactions, and some of the pitfalls.

Chapter X is ACTS, STATUTES, AND OTHER PROMULGATED LAWS: FOR THE BUSINESS WRITERS REPERTOIRE. In this Chapter, we introduce what you [business writers at Corporations and Entities] should be familiar with, and act as business writers under U.S. and foreign countries [e.g. China, India, EU] mandates and directives under various laws and regulations. It is the business writers’ responsibility to analyze, evaluate, and advise Management of what these Governmental mandates and directives mean to their Corporation or Entity in the circumstances of their operations, transactions, and relationships. In all situations, it is the business writers who are [should be] the experts regarding the facts about the Corporation or Entity [at the Corporate, Group, or specific Subsidiary level]; including in legal proceedings assisting the American and foreign lawyers. Pricing is an example; the lawyers do not know the specifics of price settings and transaction prices of the various products; the pertinent business writers know, or find out when needed [including by the lawyers].

Chapter XI is Acquisitions, Mergers, Takeover. Annually, U.S. corporations acquire or merge with thousands of U.S. or foreign corporations, most of which are small single unit companies but some are Fortune 500s [or equivalent size foreign companies]. In addition, Foreign Corporations have been acquiring many U.S. or foreign companies. At the U.S. corporations [especially at the Multinationals], business writers at Corporate, Groups, and Foreign Subsidiaries have the responsibilities to monitor and write about their own Corporation’s potential and in-process acquisitions and mergers. They also monitor and write about to their Management [and lawyers] about those in process, or completed acquisitions and mergers of U.S. or foreign corporations, which Management assigned to them to track. In this Chapter, we discuss and explain to you [business writes] the field and process of acquisitions, mergers, [hostile] takeovers, including the documents (that business writers prepare) to/from the subject corporations; as well as what are required and mandated by U.S. or Foreign Governments to be filed. [For example, we cover the Proposal to the targeted corporation, including to foreign companies; the Letter of Intent (LOI); registration of these and other documents with the SEC or foreign country authorities, etc.]

Chapter XII is Alliances, Consortiums, Joint-Ventures. We introduce you [business writers] to these business combinations, formed for a purpose. We present examples of alliances and joint ventures, with manufacturing [including pharmaceuticals] corporations as parties. We use the Airline Alliances for our descriptions and discussions of what some alliances mean and contain.

Chapter XIII is INTELLECTUAL PROPERTY: TRADEMARKS, PATENTS, AND THE BUSINESS WRITERS. We provide definitions and explanations of Patents, Trademarks, Trade names, from the documents of Multinationals [10-K; 20-F; Patents] and Governments [including the U.S. State Department’s Country Commercial Guide series]. We present and discuss the process starting with the Patent technical description, centered on the Research & Development (or Engineering) Department but with business writers’ writings. The Patent Application to the U.S. [or foreign] Government is the work of business writers, including compliance with the Registration Forms and formalities. As we point out, the business writers draft the claim that "this patent" is new in the marketplace, and it should be granted for patent protection.

Chapter XIV is Private and Public Corporations, both U.S. and Foreign. We present among many other elements the definitions of various class of corporations, their establishment [incorporation in the U.S. and the method of registration and authorization in many foreign countries] and management [Board of Directors; Executives; Organization]. We describe and discuss the spectrum and workings of business writers at the Parent Headquarters, Group Offices, Subsidiaries, and Joint-Ventures; providing the understanding that at a Multinational Corporation there are thousands of "business writers at multiple levels and across the Departments and Business Units, worldwide. We cover such elements as intercompany/intracompany, interconnected, which are missing in other books. We also cover Reorganizations, Properties, Products," using selected Multinationals’ own data.

Chapter XV is Business Descriptions by and at Corporations. This is such a vast topic that this Chapter in this Fundamentals book we have in 93 pages, and it will be similarly extensive in our in-progress "Advanced" book. The business writers write the business descriptions of the Corporation, or its Segments or Subsidiaries in Reports [e.g. 10-K] to U.S. and foreign governments, and in Financial, Marketing, Contract, etc. documents. We have selected a cross-section of business description materials from Multinationals’ Reports and other documents to provide you (business writers) with ready models of their business writers’ writings.

Chapter XVI is Business Writing Techniques. We present and discuss here such elements as Abbreviations, Acronyms/Initialisms, Brackets and Parentheses, Bullets, etc. We cover extensively and from all angles the Footnotes and Endnotes in Governmental documents, in court cases, and in corporations’ documents, which the business writers should be familiar with, and use in their own writings. Another element we cover is List in [Documents], such as in Corporations’ Product [enumerated] List; List of Articles in Government [or Corporation] Policy.

Chapter XVII is Currencies, Monies, Foreign Exchange. We present and discuss currencies from several aspects, such as: over 60 countries have the Dollar as the official currency, and 17 EU countries have the Euro as their only official currency; the Foreign Exchange workings in transactions and financings; Foreign Exchange Rates to each other; what are Monies in different concepts [e.g. in Economics]. This and the several other elements we cover in this Chapter are of prime importance to business writers.

Chapter XVIII is Stocks (Shares) in the U.S. and International Markets. In this Chapter, we provide business writers (you) with an understanding of what are stocks (shares) of corporations and entities; the major Stock Markets in the world [NYSE; DAX; NIKKEI]; stock values/prices; Foreign Corporations’ shares are ADRs. We advise you of the difficulties for readily locating and obtaining stock data of many [most] corporations, because for some years now The New York Times reports the NYSE data only for the S & P 100 Stocks; the Times years ago reported each day the full NYSE data [for thousands of companies].

Chapter XIX is ACCOUNTING POLICIES IN 10-K AND 20-F REPORTS; PROCUREMENT. Here we present "Accounting Policies" from the 10-K, 20-F Annual Reports of Multinationals [U.S. and Foreign] for its elements [e.g. Revenue recognition, Foreign exchange, Inventories,]. We excerpted Public Accountants disclosures about the Accounting Policies of some U.S. and Foreign corporations. We also cover and include some of the Certification Statements of CEOs and CFOs, as required by law. We discuss and present examples of Consolidation [like Consolidated Statement of Operations], and how it works within the Corporation. Most of these on-going elements involve business writers from various vantage points. We also cover and discuss Procurement, Purchasing, and Buying in international situations and transactions, with business writers’ involvements.

Chapter XX is Notices and Notifications. U.S. and Foreign Governments issue Notices or Notifications to the "public [aimed mainly at businesses]" about new laws, regulations, directives, policies, or other matters. We selected and show some of these as examples, and discuss their meanings to corporations and for business writers.

Chapter XXI is Proposals. We cover and discuss internal and external Proposals, all of which involve business writers. We present the Government required registration of Proposals at the SEC or other Government Agency or Organ, such as for Merger. We show such Directives as the European Commission’s Staff Working Document on mergers, the type of Proposal which business writers at Multinationals should analyze and write to their Management about. We also included Pfizer’s Merger Proposal [under SEC requirements] to the Swedish shareholders of Pharmacia; this illustrates the diversity of proposals.

Chapter XXII is Prospectuses and Press Releases. We explain in this Chapter that the Prospectus is the document, which has to be prepared and registered for "public offer of securities [Bonds, Stocks, or Notes]." Corporations must register the Prospectus with the SEC, where it is then available to anyone to review. We illustrate parts of Prospectuses and Prospectus Supplements, and discuss what and how the business writers write parts of the Prospectuses [the SEC requires that outside lawyers write certain parts of the Prospectus]. The business writers [dependant upon their function] write, Press Releases, such as an acquisition or Quarterly Financial Results, based on data provided to them. Some Press Releases are rather clerical functions, such as about a new executive, which only sometime needs a business writer’s drafting.

Chapter XXIII is Estimates, Forecasts, Forward-Looking Statements. We discuss "Estimates" in the many situations and activities at the Corporation, and at the business units, such as the Malaysian subsidiary [e.g. Price; Profit; Cost of Microelectronics setup]. Those are internal estimates for Managing purposes. We also present and discuss "Estimates," which are required by the U.S., and by most foreign governments in the Annual, Quarterly [this only in the U.S.], or other Reports about the affairs and outlook of the Corporation or Business Unit [Malaysian Subsidiary]. These "Estimates are tied-in with the Forward-Looking Statements" in the Annual 10-K or 20-F, and 10-Q Quarterly Reports; we selected and included parts of such reports from U.S. and foreign Multinational Corporations and Entities. We also cover Forecasts, which are similar to but more structured and data based than the "Estimates." The business writers write all three of these business materials, more or less at each business unit, and forward then to Group [Semiconductor] Headquarters, and the Group forwards it to Corporate, where a team of business writers consolidates these pieces into the Corporation’s report.

Chapter XXIV is Balance Sheet, Income Statement. In this Chapter, we discuss and show examples of the Financials [primarily the Balance Sheet and Income Statement] of a variety of U.S. and foreign corporations. We provide you with a familiarity and basic understanding of how business writers in various industries [and within that various corporations] construct their Financials—some of them prepare and report the Balance Sheet and Statement of Operations in mere 10 Lines, while others [especially the airlines and oil companies] report them in 20 or more lines. Throughout this book, in several chapters, we cover and discuss elements of the Financials [e.g. Inventories; Revenues] in detail from operations or reporting aspects.

VOCABULARY FOR BUSINESS WRITERS is our Appendix in this book with about 100 words, which we selected from among thousands, which we consider essentials for business writers to know for definitions, and in usage in business writings. We define [using also the Dictionary Cambridge Style Manuals], explain, and show each word in business type sentences and text. We pair or cluster many of the words in this Vocabulary section: such as assume; presume unilateral; bilateral; multilateral. This enables business writers to see the word choices.

HIGHLIGHTS OF AUTHORS’

BACKGROUND PROFILES

The following are highlights of the background profiles of the two authors of "The Fundamentals of Business Writing: Corporations and Governments book. These highlights illustrate decades of experience and expertise of the authors in the arenas of business writing and communication": Dr. Boros in academia, at corporations, and at publishing firms, Leslie Boros since 1967 executive at the multinational firm, international consultant to American and foreign Multinational Corporations, and to several governments.

CLAUDINE L. BOROS (b. 1962)

Dr. Boros received [1998] her Doctor of Arts English Language & Literature [D.A.] degree from St. John’s University’s D.A. Interdisciplinary Program, including college teaching modicum. She accumulated 66 doctoral credits [instead of 30 doctoral credits required at Columbia; NYU] by extra concentration on English Language and college teaching courses. She was Graduate Assistant to the Chairperson, English Department, where she edited several books and articles written by St. John’s professors. She also accumulated nine (9) Ph.D. credits at CUNY Graduate School in English Literature. She completed the Intermediate Stage of French Studies at the Alliance Française Institute at Manhattan. Dr. Boros started her college education at NYU as a Business Major, where she took Business Writing/Communication and Economics courses (1980-81).

Dr. Boros is a college professor since 1987; full-time Associate Professor at Touro College since 2003. In 1989, she began to teach "Business English, Business Writing, and Business Communication" courses in the School of Business Audrey Cohen College, New York City (now named Metropolitan College).

Audrey Cohen College School of Business had eight semesters (crystals); it was unique that in each semester there was a progressively layered "Business Communication, Business Writing," or "Business English" course. During 1989-97, Professor Boros taught in trimester-year semesters two-four of these business courses each semester, ranging from freshman to senior year students (she taught more than 50 such courses at this college). She also conducted English/Writing Workshops for the Business School students. Most of the students were employees already (some vice presidents in need of a college degree) at major banks, investment firms, or large corporations in Manhattan; therefore, Professor Boros was able to integrate the textbooks with the business experiences of the students.

The Executive Vice President, Debt Markets Group, Merrill-Lynch Corporate Headquarters in Manhattan contracted Professor Boros in 1992 to conduct seminars to the Administrative Assistants and foreign native Business Development staff at Corporate Headquarters. Professor Boros developed and taught seven (7) six- or eight-week seminar programs, with her drafted handbooks as study material. Professor Boros also read, edited, and rewrote with M-L staff (including Legal) a number of M-L procedures, policies, and other documents.

The prominent education test preparation-publishing firm, REA (Research & Education Association) engaged Dr. Boros in 1994 as freelance Technical (Content) Editor on REA’s Literature series, and selectively on business text/test-books. During 1994-1998, Dr. Boros edited more than 30 REA book projects; on some projects, REA had her to rewrite parts of the text. In 1996, REA contracted Dr. Boros to author "The Essentials of Business Writing (at the Multinational Corporations)," in REA’s "Essentials" series. This book (study-guide) was a supplementary material at the University of Vancouver, B.C., St. John’s University, CUNY, FIT, and at Audrey Cohen College. It is in the Manhattan and Queens Public Libraries, among the REA "Essentials."

Dr. Boros has been teaching since 1989 "Business Writing, Business English," "Business Communication, and Managerial Communications" in various semesters at the following institutions, dependant upon her other teaching schedules:

Keller Graduate School of Management, DeVries University (currently Adjunct Associate Professor)

St. John’s University (currently Adjunct Professor, Staten Island Campus)

Touro College (Full-time professor since 2003)

FIT (Fashion Institute of Technology), SUNY

Marymount Manhattan College

Metropolitan College (formerly Audrey Cohen College, see above)

Katherine Gibbs School of Business, Manhattan, and Long Island Campus

CUNY (Writing in Business Composition and ESL courses)

In addition, Dr. Boros has been teaching a "Technical Writing" course in the Graduate Program of NYIT (New York Institute of Technology); Dr. Boros completed the Technical Writing course in Harvard University’s Graduate Business School Extension Degree Program, earning three M.A. credits. In this NYIT Engineering Major course, the students are all ESL (mainly from India)—Dr. Boros taught at CUNY more than 20 ESL English courses during 1990-2000, which experience was material to NYIT to engage her for this course. As a registered student at Harvard’s Graduate Business School Extension Degree Program, Dr. Boros also studied the Business Writing course material.

PUBLICATIONS

The Essentials of Business Writing. (REA, Piscataway, N.J., 1996)

Doctoral Dissertation, Tom Jones and Amelia—Henry Fielding and the Law. (St. John’s University, Jamaica, NY, 1998)

Doctoral Dissertation, "The Influence on Law by Justice Henry Fielding in 18th Century England. (St. John’s University, Jamaica, NY, 1997)

A Psychological Analysis of Henry James The Portrait of a Lady. (Xlibris Corp., Philadelphia, PA, 2010)

Justice Henry Fielding and His Influence on Law and Literaure. (Xlibris Corp., Philadelphia, PA, 2010)

Women’s Studies Encyclopedia. (Golson Media, Ed. Sarah Lawrence College and Washington University, 2010)

Composition with Literature (Study-Guide, CUNY, 1997)

LESLIE LOUIS BOROS (b. 1936)

The following highlights provide a picture of Leslie L. Boros’ business writing expertise and experience at the Multinational Corporations, since 1968. This "Fundamentals" book is "business writing [and communications"; these highlight illustrate his experience in this arena.

He was Founder and Owner-President of International Customs Associates, Inc. (ICA), a New York City based consulting firm (1982-2000). Some of the ICA Associates and Consultants we list in the "ACKNOWLEDGEMENTS" section of this book, in light of their special business writing acumen, which Boros has absorbed from the hundreds of documents they drafted with him to governments, Multinational client and other corporations, professional firms (mainly Law Firms), and Foreign Governments.

ICA clients included the Parent Bristol-Myers Company, Ford Motor Company, United Technologies (Carrier and Otis), 3M, Estee Lauder, Bausch & Lomb, Johnson & Johnson, Warner-Lambert, Colgate, Samsung (U.S. Group), Hyundai (Electronics Group), and Matsushita (Panasonic). ICA proceeded on their behalf in about 20 foreign countries at the highest levels of Governments (Ministry of Trade; Commerce; Finance; Health; Board of Foreign Trade; Director Generals of Customs, Taxation, and other similar government organs), in several countries on multiple issues.

ICA (Boros) was also consultant and advisor to several countries’ Ministries, Agencies, Board of Foreign Trade, and Central Banks. The Korean and Taiwanese Ministries of Trade/External Boards of Trade (KOTRA and CETDC, respectively) selected ICA to introduce to their major corporations the GATT Customs Valuation, Antidumping, Subsidies [Countervailing] Codes in May 1985, when their countries were pressured by the Reagan Administration to implement these Codes.

Pertinent to this business writing book is that ICA [Boros] always began its proceedings by a written Presentation (Letter; Memorandum; Proposal) to the highest position officials, because ICA was engaged by its clients in most cases after the client had a major adverse government decision detrimental to it, and the client’s staff and outside professional firms were unsuccessful reversing that. Thus, ICA Associates were the "business writers," most of the time in ICA’s name but sometimes ICA elected to have the client’s CFO, Group President, or the Subsidiary’s Managing Director (the Multinational’s in-country official registered Representative) submit the ICA written Presentation. Most of the ICA initial Presentations were under the signature of Leslie L. Boros, as President of ICA, for Protocol.

In all cases, ICA followed up the initial Presentation with two or more submissions, in response to the Government’s responses. [In this book, we reference some of the ICA Presentations, to show the type of projects business writers get into at the corporations.]

In this book, we incorporate the principles of ICA business writing, and we selected governmental material (like 10-Ks) and corporations’ documents to guide you in the business writers’ world.

ICA also prepared Trade & Operations Manuals or Handbooks, and specific Policies or Procedures for clients, and foreign corporations and governments.

Prior to founding ICA in 1982, Leslie Boros was Corporate Director of International Financial Controls (including Government Affairs in the foreign countries) at General Instrument Corporation (GI); at the time a leading electronics Multinational with 17 foreign subsidiaries (seven in Europe). Only ITT and Phillips of Eindhoven had more foreign subsidiaries. All the Finance Directors and Controllers reported through Boros (de facto International Controller) to the Executive V.P. & CFO.

GI Management hired Boros in December 1967 to deal with GI’s planned acquisition of Pirelli’s European electronics operations, which happened in 1968. That required dealing in writings and meetings with five European Governments (Boros handled that). Boros had also Corporate controls over the subsequent acquisitions and establishment of foreign subsidiaries [Portugal; Mexico; Scotland], for the feasibility study and for dealing with the Foreign Govenments.

Boros was also consultant to ITT, RCA, Zenith, and to the Portuguese, Mexican, Taiwanese, and Malaysian Governments on Customs, Import/Export, Foreign Investments, Foreign Exchange Controls. Boros was the primary business writer (drafter or approving authority) on Corporate Procedures, Policies, and reports filed at the foreign governments and U.S. Customs, Treasury, and Commerce.

Effective 1975, there was a wave of U.S., UK, Italy, Canada, Portugal, Mexico, Malaysia, Japan, and EC Countries’ Customs, Treasury (Ministry of Finance), and Commerce intergovernmental audits/investigations of Multinationals, with GI as primary target. The CEO and CFO (CEO’s OFFICE), with Board approval, appointed Boros as Corporate Representative over all such "Government Affairs," including his drafting and/or control over all documents (reports, correspondence, financial and operational data, etc.) submitted to any government regarding these audits/investigations. This was essential business writing. In 1982, Boros left GI to establish his consulting firm—ICA—with several former senior government officials as ICA Associates; they first-hand knew Boros’ expertise in the field (see above). Boros managed ICA during 1982-2000.

During 2000-2004, Boros was consultant to several international airlines for their customs duties, excise taxes, government takes, jet fuel costs and logistics in foreign countries. This was in conjunction [coordinated] with some of the international oil companies’ crude oil and jet fuel operations. These required extensive and specialized business writing by Boros. In this "Fundamentals" book, Boros use airlines and oil companies as examples of business writing.

ACKNOWLEDGEMENTS

LESLIE LOUIS BOROS:

Over the past five decades, dozens of associates and colleagues at Multinationals and in the consulting field, and many government officials and professionals have influenced my business writing and business communication practices. Here, I reference only a couple of them from differing aspects.

• During 1970-1976, I was Corporate Director of International Financial Controls & Government Affairs at the multinational General Instrument Corporation. Frank G. Hickey, Chairman, President &CEO had me to analyze and evaluate each foreign business unit Management’s Quarterly and Annual Profit Plan and Operations Reports, and advise directly the CEO’s Office.

I wrote several hundred of these reports, and usually briefed prior to the particular meeting Mr. Hickey, or the CFO.

This was an in-house consulting reporting in nature, with business writing the core element. This provided me with essential experience (and launching) for my later international consulting operation (1982-2000).

• During 1968-1982, I was in-charge administratively at the Corporate level of all Customs (Imports), Commerce (Exports, Antidumping, Subsidies), Preferential Tariff, Tariff (Customs) Classification, and related General Instrument Corporation (GI) matters, in the U.S. and in foreign countries. In the United States, GI imported at about 15 U.S. Customs Districts (or Ports) products manufactured/assembled or procured by GI at some 20 foreign country locations.

Aside from the daily submissions for each importation, U.S. Customs required annual consolidated reports at each District or Regional Headquarters (e.g. New York), where GI made its importations, and Reports to U.S. Customs Headquarters and U.S. Commerce at Washington D.C. With my staff, I prepared the financial, operational, product data of those reports, under the advice, guidance, and legal representation by the prominent Trade, Customs, and Government Affairs attorney, Eugene L. Stewart (Washington D.C.), during 1968-1982. Mr. Stewart was also influential on my controls and reporting to foreign governments—especially under GATT and Brussels Nomenclature and Valuation practices.

• In 1982, I founded as Owner-President the international consulting firm, named International Customs Associates (ICA), proceeding on behalf of, and representing Multinational Corporations globally (see Highlights of Background Profiles). One of ICA’s Senior Associates was Ben L. Irvin, formerly (1975-1979) the U.S. Assistant Deputy Special Trade Representative as the GATT Tokyo Round negotiator, and previously Director, Customs Valuation & Antidumping at U.S. Customs Headquarters. He was also an attorney.

Mr. Irvin, during 1983-1987 imparted and guided me in the intricacies of U.S. and GATT member countries Governmental approaches and practices related to ICA projects worldwide.

CHAPTER I

THE BUSINESS LETTER

PREFACE

CHAPTER I, and CHAPTER II (MEMOS AND MEMORANDA) are correlated to CHAPTER III (WRITING PROCESS) and to several other chapters.

THE BUSINESS LETTER: A Definition

A "letter" is a form of written communication, the writer of the letter addressing it to someone (usually to a specific named person), and forwarding the letter by delivery (in the mail; by courier; or other means, lately electronically).

Here, we cover and discuss the "Business Letter, as opposed to personal or social letters."

A "business letter is usually addressed to someone who is external" to the corporation (entity) where the writer of the letter is employed. The addressee of the letter can range from an individual (e.g. a consumer; a shareholder) to a foreign government official, with a wide variety of potential addressees (including the Board of Directors). By "external," we mean persons or groups not employed within the corporation (entity) of the writer of the "letter."

Usually the memo or memorandum is used for "internal audience" correspondence. (However, see further below for exemptions.)

To be classified as a "business letter, the letter has to deal with what is broadly within the sphere of business areas," related to matters involved with business (domestic or international). Letters written by or to your corporation (or entity, such as an investment firm; a professional firm, or other entity), to or from other corporations, entities, professional firms, or government units, are "business letters—if the context of the letter relates to business matters." Many business letters are legal, regulatory, or administrative in nature but pertaining to your corporation’s business operations, activities, or policies.

There is an infinite range in the purpose, content, length, arrangement, and even the look of "Business Letters."

For example, a "letter" addressed to your company’s Italian Subsidiary Managing Director by Italy’s Finance Ministry about tax matters is a "Business Letter. However, a letter" by the same Finance Ministry to the Managing Director, as only a transmittal letter with a new regulation transcript attached to it is not a "business letter" per se. That is a Notification about the new regulation—the "cover letter’s" purpose is to get the new regulation transcript to the company.

On the other hand, for instance, when the Finance Director of the Italian Subsidiary writes a letter to the Finance Ministry about the new regulation or other Tax [Customs; Investment; Other] matters, that is a "business letter. A company writes that letter to an outside addressee" regarding business matters, even if the purpose of the "letter" is only to submit certain information or data of the company to the Ministry, or to ask for information or response from the Ministry.

Another example: Your Company’s Procurement Manager for Chemicals writes an "exploratory letter to the Manufacturing Department of a Japanese company, asking for information about a certain chemical material [which is viewed as a product by the Japanese company]. That is a business letter."

On the other hand, when the Purchasing Department Manager writes a letter to a Japanese company, and requests their brochure, catalogue, or Price List, that is not at the level of a "business letter. Unless, the Manager expands in his or her letter upon the company’s specific interest in certain (say chemical) items for potential volume purchases: then it is a business letter."

There are some exceptions to what we defined and said above on "business letters."

Two exceptions are, for example:

1. Kirk Kerkorian is one of the most prominent investors in corporations. When he initiated the GM and Nissan/Renault exploratory discussions for an alliance, there were business letters written by and to him, written to/from the GM Board of Directors, and to/from the Management (RickWagoner, the CEO).

Those were "business letters"—the subject matter was of a major impact upon GM one way or the other.

He acted as an individual, but not for buying stocks (shares); buying stocks would still not have classified his letters as "business letters."

2. "Letters are external," addressed to outsider persons or parties (e.g. corporations), who are not members of the writer’s corporation or entity.

However, at some multinational corporations (entities) the "culture is such that instead of inter-office (inter-company) memorandums," the Corporate or Group business writer (you) writes a "business letter" to an executive, say at the Corporation’s Malaysian Subsidiary, to imply a formal external type relationship between Corporate (or Group) and the Subsidiary. [We discuss this element in our section on the Multinational Corporations (Parents). ] In a nutshell under such a "corporate culture," the Foreign Subsidiaries and Joint Ventures are treated as if unrelated parties with a firewall to project their independence in certain matters from the Corporation.

BUSINESS LETTERS: Elements

We repeat here that we include under the category of "Business Letters" only those letters that are written and issued by a company, organization, firm, association, i.e. not by any individual (unless the person acts and conducts business as if being a firm or company; and there are many such businesses). In addition, we also include by extension letters issued by governments to businesses.

We also repeat that letters are the form of correspondence issued by a business to outsiders, i.e. external (including to governments).

All such letters (including which governments issue) have standard elements (parts) that define the correspondence as a "letter." Here, we present and discuss the elements in the standard business letters, and in governmental letters. Following this section, we present and discuss the structure and format of business and governmental letters, illustrating the wide variety in formats, and inter alia contents. We also cover governmental letters, including the deviations from standard in format and structure.

ELEMENTS IN BUSINESS AND GOVERNMENTAL LETTERS

I. THE LETTERHEAD

Every business letter has at the top of the page the letterhead. The basic letterhead consists of:

1. The exact name of the "company (organization; other), which is the issuer of the letter. We paraphrase company, because the great majority of business letters are issued by divisions, subsidiaries, or other [Group; Branch Office] business units than the Parent Corporation, e.g. Bristol-Myers Squibb (Taiwan) Ltd. Sometimes the letterhead has special name identification, such as:

Korea Representative [or Overseas, or Procurement] Office

Parent Company’s Name [e.g. Bristol-Myers Squibb]

[In such cases, the Parent’s official name must be shown, although the

Order of the two lines is sometimes in reverse order.]

However, if the Corporation issues the letter [or a firm, such as a law or consulting firm], then only the registered (official; legal) name shown in the letterhead: General Electric Company.

The names in government issued letters are invariably written in two or three lines, because it is at least a Department, or Ministry of a country, and more often an agency [sub-unit of the Department or Ministry], which issues the letter. For example:

United States Treasury (Department) [or Department of the Treasury]

Customs Service [formerly Customs Bureau]

Office of Rules and Regulations

Inspectorate General of Customs

Ministry of Finance

Taiwan, R.O.C. [Formerly known as The Republic of China]

2. The address appears right under the line of the name of the company or organization. As you can see from the above, often the name is multi-line, not single line. Then the address has to go under the last line of the name, e.g. under Taiwan, R.O.C. in the above example.

In English language letterheads (particularly in the U.S.), the first line of the address is invariably the street address. Although there are variations in this, especially in foreign countries, each business has its official or postal street address, even if it is a P.O. Box Number [and there are some large companies and government agencies which have such P.O. Box Numbers as their addresses], or a similar address.

Under the street address line, often a county, section, or other geographic designation appears. In some foreign countries, this is necessary for postal delivery purposes.

Usually, the City (municipality), the State (or in foreign countries other territorial designations, such as province), the Country, and the Postal (in U.S. Zip) Code are shown on the last line of the address. For United States addresses, usually only the U.S. governmental address block has U.S.A. or United States of America; companies seldom include the U.S. in their address block. Conversely, address blocks for foreign country locations always show the name of the country (e.g. Japan).

3. It is customary to show at least the telephone number under the last line of the address (i.e. under the City, State line). In addition, many companies show the fax and/or e-mail numbers (addresses) in their letterheads. Most foreign (non-U.S.) letterheads show the country code as well for telephone and fax numbers.

II. SUBSIDIARY LETTERHEAD INFORMATION

In many cases, in the top part of the letter, usually in the top right corner several spaces below the company letterhead, the name of a person, and title (and sometimes Department) is shown. For example:

John A. Smith

General Counsel [or, Sr. Vice President & General Counsel]

Many major corporations have such a system on their Corporate letterheads; it is for letters issued under the signature of that person. Further, the letter is issued from the Legal Department in such a case.

While this is rare in U.S. governmental letters, it is frequent in foreign governmental letters. [One reason behind this is that in many foreign countries the high level government officials, especially in the Ministry of Finance . . . are career officials, holding the Vice Minister of Finance, or similar positions for years, regardless of the change in the President’s or Prime Minister’s position.]

III. THE DATE

Every letter has a date shown, usually as the first line under the letterhead, several spaces below that. It is the dateline in the letter.

The standard practice is that the date in the letter is the date when the letter is mailed. Rarely is the letter back-dated, or advance-dated for a particular reason.

There are variations in the appearance of date in the letter. The usual practice in the United States is: July 16, 2007. In many foreign countries, it is 16 July 2007 [with, or without the comma]. In addition, rarely, there is 2007, July 16.

However, it is not unusual to find dates, such as 07/16/2007 (the U.S. version). As we present and discuss elsewhere in this book in Chapter VI, in most foreign countries this is: 16/07/2007 [or 16/7/2007], i.e. day/month/year order. We point out again that while in the U.S. 06/07/2007 is June 7, in most foreign countries it is July 6, 2007! This is an important point for business writers to keep in mind about dates.

IV. THE ADDRESSEE BLOCK

In each letter, there is [must be] at least the name of the person to whom the letter is addressed [directed]. That is sufficient in non-business letters and in non-governmental letters, i.e. an individual writing to another individual.

In business letters (and in governmental letters), we are talking about an "address block [i.e. addressee block]. Another definition is the recipient [block]," which is standard in business and governmental letters, although there are several variations as well.

Here, we list the line items in the standard business letter, and in the usual governmental letters:

1. The business letter is nearly always "addressed" to a specific person at the company (or organization—private or governmental). After all, the issuer of the letter wants to have someone specifically receive the letter and do something with it—at least to pass it on to someone else. [Addressing the letter to Ford Motor Company would rarely make sense, although under certain circumstances that is the strategy, or happenstance.]

Therefore, the first line in the "addressee block" is the name of the person, but even this has variations. Here is a generic example:

Ms. Jeanne Smith

Or,

Mr. Thomas Brown

However, if the letter is to a foreign country’s Minister, Vice Minister, Parliament Member, or to an Ambassador, then the first line should be, under protocol:

His [or Her] Excellency

[In-jaw Lai]

2. The title of the person is included on the next line:

Corporate Controller

or,

Vice Minister of Finance

3. Below the title line is the company, organization, entity, association, or similar name. For example:

Johnson & Johnson Company [Underneath the Corporate Controller]

or,

Ministry of Finance

Ms. Jeanne Smith

Corporate Controller

Johnson & Johnson Company

4. The same type of street, county (or other subdivision), city, country and postal (zip code or similar) designation is included on the next lines as included above under "Letterhead."

5. One of the variations in the "Addressee Block" is that in governmental letters (say from U.S. Treasury or Japanese Ministry of Finance) sometimes the addressee (recipient) is only the company’s name, i.e. no person’s name or title. The government in such instances either issues the letter to the company, deliberately not naming a person, or because it is an initial communication and the government does not want to address it to the wrong person at the company.

Another variation is the following example:

Johnson & Johnson Company

[Address]

Attn: Ms. Jeanne Smith [or, Finance Department]

Corporate Controller

V. REFERENCE LINE [ALSO KNOWN AS ATTENTION LINE]

In many letters, there is a space under the city, state (country) line, and then on a usually indented line (for example):

SUBJECT: Agenda for the September 10, 2007 Meeting

or,

Re: Your Investment Application of August 14, 2007 (File 08-03)

The purpose of such a line is specific reference as to what the letter concerns [primarily].

In most letters, there is no such reference line.

VI. THE SALUTATION

There should also be the so-called Salutation two lines below the last line of the addressee block, or from the Reference line. In the United States and in many other countries, it is a customary method:

Dear Ms. Smith:

Dear Mr. Brown:

In case the writer of the letter (whose signature is at the end of the letter) is on familiar terms (first name basis) with the addressee, it may be:

Dear Jeanne:

Dear Tom:

In the U.S., placing a colon after the name is standard usage. In some countries (including the United Kingdom), a comma is used, instead of the colon after the name. Sometimes the U.S. government also use comma in "Salutations."

Elsewhere in this book, under etiquette and protocol, we discuss titles, positions, and salutations [such as Your Excellency or Madam Secretary.]

The salutation in formal letters often is:

Her Excellency

Annemarie Deperdiu [French Ambassador]

VII. CLOSINGS IN THE LETTER

All letters have one or another type of "closing," followed by a comma. Here are some forms of closings in business letters:

Sincerely,

Sincerely yours,

Respectfully yours,

Very truly yours,

Best regards,

Cordially,

Warmest regards,

As shown in the "FORMAT" section of this chapter, the closing, and the signature [block] is entered in various ways below the last line of the text of the letter.

VIII. SIGNATURE [BLOCK]

Every letter has a signature of a person on the bottom of the letter. The name of that person is typed, and he or she signs the name above the typed name line. More often than not, the title of position of the signing person appears underneath the name:

(Signature)

Robert W. Jackson

Executive Vice President

Often, the signature block is aligned at the left margin of the letter, but just as often it is in the right field of the letter (as shown above).

We say every letter, but we have seen letters where the signature block showed the Corporation’s name typed, and the signature was the company’s facsimile name (in script)—with no person’s name appearing.

IX. COPIES (cc:)

In letters addressed to a specific person (recipient), often the writer decides, or is required to provide copies of the same letter to one or several specific other persons.

The standard practice is to enter 3-4 lines below the signature line:

cc: [stands for carbon copy]

Then, enter the name or names of the person(s) copied. Often, the title of the cc’d person, or persons, is also shown, particularly when the person or persons are government officials, or when the person or persons are in different functional or geographic areas than the addressee of the letter. This is particularly the protocol for letter to a foreign government official, with cc: to other government officials.

It is a better practice to have Mr. or Ms. In front of the names:

cc: Ms. Janet W. Black

Mr. Joseph A. Smith

cc: Ms. Janet W. Black

Marketing Vice President

Mr. Joseph A. Smith

Vice President—Procurement

At times, the writer may decide to provide a copy to a person (say to the General Counsel) without letting the addressee or the other recipients to know about it. One method is to use bcc: (blind copy), which does not appear in the letter distributed. It, of course, appears on the separate "file copy" of the writer. It is important that the bcc: recipient is the only one (beside the writer) who knows that he or she received the copy. For example:

bcc: Eugene L. Sullivan, Esq. [bcc: under the cc: line]

When the cc: includes, say a judge, or a high rank government official, then:

cc: The Hon. Frank H. Jones

District Court Judge, Cincinnati

cc: His Excellency

Pei Yang Wong

Vice Minister of Trade & Industry, Singapore

X. ENCLOSURES [or ATTACHMENTS]

When documents (here meaning any written material) are attached (stapled; paper clipped; other way) to the letter, then that is indicated in the letter itself by a line Enclosure(s), or encl(s), or Attachments. The number of documents is shown after a dash, or in parenthesis:

Enclosures—4

Attachments—(3)

encl. [If only one document, then 1 is not needed]

encls. 4

XI. INITIALS

Sometimes the letter is written or dictated by a manager, and typed by his/her secretary. [Disregard this point when a secretary, word-processing operator, or typist keys in the letter on the computer.]

In such cases, it is common practice to put under the Enclosures line the initials of both the writer of the letter, and of the typist (e.g. secretary). The initials of the writer are in capital letters, and that of the "typist" are in lower case letters, with a slash between the two initials:

JWB/emc

BUSINESS LETTERS: EXTERNAL AUDIENCE

Generally, business letters are a form of written business communication to external recipients (audience). The conventional and acceptable form of proper business letters, as described below, renders the letter format applicable to external written communication, and usually it is inapplicable in writing to members of the organization of the business writer.

Nonetheless, in numerous business circumstances and situations, primarily but not exclusively, when writing to foreign group or subsidiary senior officials, or technical personnel of the business writer’s own organization, the more formal business letter is used, instead of the less formal internal memorandum.

It is customary in business letters for the writer to state why he or she is writing to the addressee in the opening sentence or brief paragraph. Since the writer represents the company, the use of we (i.e., the company) may be often more proper than I (to refer to the writer); however, this pronoun should be used appropriately. In our Grammar and Writing Process Chapters, we discuss the personal pronoun usage. Examples of openings are:

• I am responding to your letter of February 10, 1996 . . .

• We are submitting this application letter and attachments for your kind consideration for approval of . . .

• Ms. Jane Smith asked me to respond to your January 8, 1996 proposal concerning the feasibility study . . ."

In the case of a positive, favorable, or beneficial (at least in the writer’s mind or opinion) recommendation, conclusion, or decision to the recipient, the writer should use deductive order of arrangement in his/her letter. Here, the writer presents in the introductory part of the letter such recommendation, conclusion, or decision, which also grabs the attention of the recipient, due to his/her benefits projected up front. Then, the writer presents in the body of the letter the explanation, information, or arguments, which support such a recommendation, conclusion, or decision.

Conversely, the writer should use the inductive order of arrangement and place in the conclusion of the letter any:

(1) recommendation for action on the part of the recipient, (2) request for a decision by the recipient which is primarily beneficial to the writer’s company, or (3) advice to the recipient of a decision made by the writer’s company which is negative to the recipient. Then the explanation in the body of the letter serves as a