Paraphrasing Exercise

Merger is the uniting of two or more corporations by the transfer of property to one of them, which continues in existence, the other being merged therein. Consolidation signifies such a union as necessarily results in the creation of a new corporation, and the termination of the existence of the old ones. Suarez, Carlos. The Law on Partnerships and Private Corporations. p. 377

Psychological or internal problems are the most difficult to resolve as they are within the inner feelings of a person. You may not be able to detect his frustration through his overt behavior. You may be able to infer what his inner thoughts and feelings are but will not know what caused such a frustrating feeling. Psychological frustrations represent a more serious threat to the personality of the individual than do environmental frustrations. If severe enough, they may create considerable emotional tension with accompanying behavioral disorders. From Mison, Ione. Human Behavior in Organizations. p. 47

The first stage in the advertising cycle is known as introductory advertising. This is the stage of advertisement where a product, service, idea or institution is publicly launched. The objective of this stage is to develop consumer awareness about the product advertised. It commonly uses these words in the headline: New, Introducing and the like. Mutya, Ruby. Elements of Marketing. p. 187

The training process does not end when training is completed. Its effectiveness must be evaluated against its outcomes. The outcomes must be related to the objectives of the training program. The first usual evaluation is soliciting feedback from the participants on what they think about the program, facilities and the trainers. This is captured generally in a form handed out to the participants at the end of the training. This is useful for improving the program for future learners. Feedback provides most basic information; evaluation, however, really requires more.

Payos, Ranulfo. Human Resource Management. p. 92

Liquidation of a partnership means winding up the business usually by selling assets, paying the liabilities, and distributing the remaining cash to the partners. A business which is in the process of converting its assets into cash and making settlements with creditors is said to be in liquidation. A term which is usually used by a business that is in the process of liquidation is realization, which means the sale of assets. Guerrero, PP. Advanced Accounting: A Procedural Approach. p. 133