get an unauthorized or unwarranted benefit. A pharmacist that charges both the patient and the insurance company for a prescription is classified as fraud. A physician that prescribes unneeded tests for a patient to generate additional revenue is an example of waste. A pharmacist that receives a “brand necessary” prescription and enters the brand in the computer‚ charges the insurance company for the brand‚ but gives the patient a cheaper generic is an example of abuse Feldman (2001). Many deceptive
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that resulted for companies that must follow the Sarbanes-Oxley Act. The authors of the article also conducted a study on whether or not fraud of the financial statements was in direct correlation of businesses filing bankruptcy (Nogler & Inwon‚ 2011‚ p. 68) like in the cases of Enron and WorldCom. The results found that the larger the company that filed bankruptcy the more likely that securities fraud litigation and general overstatement of the revenue and assets of the company occurred (Nogler
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prepare employees‚ they did not communicate‚ they did not nurture employees through the change‚ nor did they reinforce the change and the reasons for it. From a contingency standpoint – they did not have one. As a result‚ customers suffered and the company lost millions. Their processes were ineffective and upper management was not informed enough to understand the consequences of their actions. 2. Assume that you have been retained as a change consultant by BA management to advise them on how
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4 (High)‚ and 5 (Very High) in the areas of likelihood of risk occurring and risk impact on the project. The detection difficulty was scored using a scale ranging from 1 (no warning time)‚ 2 (low warning time)‚ 3 (moderate warning time)‚ 4 (high warning time)‚ and 5 (extremely high warning time). A higher score provides more time to identify and mitigate or respond to the issue.” Risk Event Likelihood Impact Detection Difficulty When Vendors unable to meet deadlines 2 5 1 During contract
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interest exp. (400‚000 + ½ (300‚000)) 5% = (550‚000) 5% = 27‚500 Long-term interest exp. (400‚000 + ½ (300‚000)) 10% = (550‚000) 10% = 55‚000 27‚500 + 55‚000 = 82‚500 Earnings before interest and taxes = 200‚000 Interest expenses = 82‚500 Earnings before taxes = 200‚000 – 82‚500 = 117‚500 Taxes = 117‚500 X 34% = 39‚950 Earnings after interest and taxes = 200‚000 – 82‚500 – 39‚950 = 77‚550 B. Short-term interest exp. ( ½ (400‚000)) 5% = (200‚000) 5% = 10‚000 Long-term interest exp. (400
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Sydney Cook 9/13/14 SPH_205 WK3 Week 3 Case Study Questions #1.) After reviewing the information in this case study‚ you find that Parris’ husband‚ Lavar‚ was not listening when Parris first told him to pick their daughter up from school. Explain how Lavar and Parris should use effective empathic listening and responding skills to discuss this issue. I think that Parris should talk to Lavar and see why he is forgetting‚ they should talk it out and not get mad and yell‚ maybe Lavar
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Pacific Rim economies are still continue to grow and soon expected to be larger than those of the European Union. The growing prominence of the firms like Honda‚ Toyota and Sony of Japan and the Samsung and Hyundai of South Korea are few of the companies which boost the Asian market in the world. Hence in spite of challenging market conditions in china‚ I think Australians business needs to enter the Chinese market rather than focusing on EU and America. 2. How would you set about building
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Ex 9-2 1 D 2 A 3 C 4 D 5 D 6 B 7 B 8 D 9 C 10 A Ex 13-1 1 B 2 D 3 C 4 A 5 C 6 D 7 D 8 B 9 A 10 A 9-10. MODIFIED ACCRUAL/ ADJUSTMENT ACCOUNT AFFECTED ACCRUAL ACCOUNT Debit Credit 1. DEPRECIATION EXPENSE Accrual 674300 BUILDINGS & EQUIPMENT Accural 674300 2. SALARY EXPENSE Accural 39123 SALARIES PAYABLE Accural 39123 3. BUILDINGS & EQUIPMENT Accural 29049 EXPENDITURES Modified 29049 4. BONDS PAYABLE Accural 50000
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Large Company Expansion Requirements Memo Attn: Management‚ Owners‚ System Developers‚ and Project Team. From: Office of the CEO March 9th 2015 New Compliance System and Policies Training (NCSPT) MEMO Subject: Post Mortem results and findings of the entire project. This MEMO will cover the benefits and drawbacks of a Post Mortem review. It will notify all who are going to be required to partake in the final review meeting. It will also go over what we hope to discover after the termination
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will need to download FedEx’s Form 10-K for the fiscal year ended May 31‚ 2005 (file date July 14‚ 2005). You do not need to print this document to answer the questions. Required: • What is FedEx’s strategy for success in the marketplace? Does the company rely primarily on a customer intimacy‚ operations excellence‚ or product leadership customer value proposition? What evidence supports your conclusion? • What are FedEx’s four main business segments? Provide two examples of traceable fixed costs
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