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Tuesday, August 25, 2020
Project on Cement Essay Example for Free
Undertaking on Cement Essay Any achievement requires the exertion of numerous individuals and this work is the same. I particularly say thanks to Mr. R.K.Gupta; Director of Cii CITMS, whose help and persistence was instrumental in achieving this venture. I might want to thank our Faculty Guide Miss.Pubali Koley whose persevering exertion made this task conceivable. My appreciative affirmation to all the staff individual from Ultra tech Cement restricted for their help and collaboration. Finally again I need to degree my gratitude to all the instructors of Cii CITMS â⬠Durgapur for giving help and certainty for doing this undertaking. [pic] This aspiring task at ULTRATECH CEMENT under the undertaking title ââ¬Å"ADVERTISING AND PROMOTIONAL STRATEGYâ⬠has been completed under the capable direction of organization institutional specialists. The vision or the target of this task was to recognize the Advertising needs. As the development is a ceaseless procedure, so it is additionally particularly essential to discover the corners or the zones where the extension for the improvement is available. The adequacy of the Advertising was additionally under the output during this period where it is seen that the viable Advertising can successfully augment deals volume income. This Advertising procedure is additionally compelling to deal with the arranged deals technique. The Advertising procedure at WEST BENGAL CEMENT WORKS is prudently arranged Divided into four sections. This down to earth venture helped a great deal to get the information from all the roads of the Marketing Management it is likewise seen that it will enable the organization to time to time in its development procedure. Presentation T he capacity of Advertising is to close the hole between the longing execution and the genuine activity execution. The requirement for quality Advertising program is on the expansion because of the way that the profoundly serious business condition is hurling new and complex difficulties, actually consistently. New and complex administrations are appearing, in this way pushing up the requirement for top notch Advertising program. Because of the lull in the economy, numerous occupations are appearing, numerous employments slices are occurring prompting a circumstance where works must hold themselves to remain utilized in a similar association or to finish in the commercial center. [pic] â⬠¢ To distinguish significance of Advertising in the association. â⬠¢ To distinguish the particular Advertising territory. â⬠¢ To distinguish the viability of various sorts of promoting. â⬠¢ To recognize the best strategies and methods for publicizing. â⬠¢ The advancement of Advertising and deals advancement plans to meet wanted objectives of association. ââ" Increase in deals volume ââ" Maximize benefit ââ" Developed deals advancement plans [pic] ââ Because of occupied timetable of the representatives the meeting was very extreme after a very of holding up time. ââ Most of the officials were excessively occupied, in this way to acquire the ideal exact information there was a need to take the earlier arrangement from them. ââ half of the example size were not giving the right criticism (because of differed concealed explanation), along these lines there will be change in the result of the examination. ââ Most of the representatives were not sure about the best possible administration (abuse) of the data gave by them. ââ They were additionally regularly hesitant in recognizing the required data. [pic] TITLE: ââ¬Å"Advertising limited time strategyâ⬠at West Bengal Cementâ⬠Works.â⬠Exploration philosophy is the strategy through which the venture has been finished. This incorporates different wellsprings of gathering information. TARGET GROUP: The objective gathering for the review was Managers, Officers, Supervisors and of ââ¬Å"ULTRA TECH CEMENT LIMITEDâ⬠and official statements. Test SIZE: Out of 38 workers, 35 were taken as an example for the overview Poll The organization is having modest number of staff. In this way, the survey was made predominantly for Managers, Officers and Supervisors. Some particular inquiries have been readied identifying with the subject and have been examined so that it can satisfy the goal of the task. FORMAL INTERVIEW: Formal meeting has been taken during the non top office hour. [pic] [pic] UltraTech [pic] OUR VISION TO BE PREMIUM GLOBAL CONGLOMERATE WITH A CLEAR FOCUS ON EACH BUSINESS OUR MISSION TO DELIVER SUPERIOR VALUE TO OUR CUSTOMER SHAREHOLDERS, EMPLOYEES AND SOCIETY AT LARGE OUR VALUES Trustworthiness, COMMITEMENT, PASSION SEAMLESSNESS AND SPEED UltraTech [pic] West Bengal Cement Works OUR RESOLUTIONS â⬠2009 â⬠¢ ââ¬ËZEROââ¬â¢ BREAK DOWN â⬠¢ GOOD HOUSE KEEPING â⬠¢ TRUST AND SUPPORT R.B.SINGH Sr.dy.general director Organization PROFILE Organization Name:UltraTech Cement Limited (An Aditya Birla gathering of organization) Industry : Cement producing Kind of Company: Public Limited Company Unit Name Address:West Bengal Cement Works Close EPIP, MUCHIPARA, G.T. Street Post-Rajbandh Durgapur-713212 District-Burdwan West Bengal Enrolled Office : UltraTech Cement Limited B-Wing, Ahura focus, second floor Mahakali Caves Road Andheri (east), Mumbai-400093 Leading body of Executives â⬠¢ Mr. Kumar Mangalam Birla, Chairman â⬠¢ Mrs. Rajashree Birla â⬠¢ Mr. R. C. Bhargava â⬠¢ Mr. G. M. Dave â⬠¢ Mr. N. J. Jhaveri â⬠¢ Mr. S. B. Mathur â⬠¢ Mr. V. T. Moorthy â⬠¢ Mr. O. P. Puranmalka â⬠¢ Mr. S. Rajgopal â⬠¢ Mr. D. D. Rathi â⬠¢ Mr. S. Misra, Managing Director Top managerial staff Official President Chief Financial Officer Mr. K. C. Birla Head Manufacturing Officer R.K. Shah Head Marketing Officer Mr. O. P. Puranmalka Organization Secretary Mr. S. K. Chatterjee AT THE HELM ULTRATECH The Aditya Birla Management Corporation Private Limited is the Groups pinnacle dynamic body and gives key course to Group organizations. Its Board of Directors involves: â⬠¢ Mr. Kumar Mangalam Birla, Chairman â⬠¢ Mr. S. Aga â⬠¢ Mr. D. Bhattacharya â⬠¢ Mr. S. K. Jain â⬠¢ Dr. S. Misra â⬠¢ Mr. S. Misra â⬠¢ Dr. B. K. Singh â⬠¢ Mr. K. K. Maheshwari â⬠¢ Mr. Vikram Rao â⬠¢ Mr. Ajay Srinivasan Achievements [pic] 2009 â⬠¢ Grasims mash and fiber division has won the profoundly renowned Asian CSR Award. The Asian CSR Awards, Asias Premier CSR Awards program, is an undertaking of the Asian Institute of Management, Manila. â⬠¢ The Ministry of Labor and Social Welfare, Government of Thailand will be given ââ¬Å"The Best Labor Relations and Welfare Award, 2009â⬠on Indo Thai Synthetic Company Limited. â⬠¢ Birla Sun Life Mutual Fund has been named The Asset Management Company of the Year, India, by the Hong Kong based magazine, The Asset, in the nation grants classification of their Triple an Investment Performance Awards 2009. â⬠¢ CNBC TV18 Crisil perceived Birla Sun Life Mutual Fund as The Mutual Fund House of the Year in 2008 and 2009 (for 2007 and 2008), making history as the main reserve house to have won this acknowledgment in two back to back years. â⬠¢ The Birla Sun Life Equity-Linked FMP won the Best Local Currency Organized Product-India at Triple an Investment Performance Awards 2009. â⬠¢ The Best Onshore Fund House India Award by Asian Investor, a Hong Kong based magazine at Asian Investor Investment Performance Awards 2009â⬠. â⬠¢ Rajiv Gandhi Award for Eminence in Social Field, 2009 was presented on Mrs. Rajashree Birla by Mr. Jyotiraditya Scandia (Union Minister of State, Commerce Industry) on 19 August 2009. The honor perceives Mrs. Birlas way breaking work among poor people, all the more so in Indias towns, brought out through the Aditya Birla Center for Community Initiatives and Rural Development. â⬠¢ Idea Cellular successes the Economic Times Emerging Company of the Year Award for 2009. Achievements [pic] 2008 â⬠¢ The President of India, Mrs. Pratibha Patil gave the much pined for Rotary International Polio Eradication Champion Award on Mrs. Rajashree Birla in an exquisite capacity at the Rashtrapati Bhavan (Delhi), went to by the Chairman, select Rotarians and WHO authorities. â⬠¢ The Aditya Birla Group was respected with the India Today Groups Readers Digest Gold honor in acknowledgment of the work that really represents the most elevated estimations of society just as those of Readers Digest. The honor was gotten by Mrs. Rajashree Birla, Chairperson, and Aditya Birla Center for Community Initiatives and Rural Development, at the Pegasus Corporate Social Responsibility Awards 2007 capacity. Achievements [pic] 2007 â⬠¢ Hindalco in a joint endeavor with Alex USA Inc. Tran Works Information Services declares accomplishment of offer to secure Minacs Worldwide. â⬠¢ Grasim Industries Limited, India; Thai Rayon Public Company Limited, Thailand and P.T. Indo Bharat Rayon, Indonesia structure a JV with Hubei Jingo Wei Chemical Fiber Company, China, for VSF. â⬠¢ Hindalco granted the Genentech Safety Silver Award for its exceptional wellbeing execution during 2005-06 â⬠¢ Hindalco granted the CII Sorabji Green Business Center National Award for Excellence in Water Management 2007. [pic] 2006 â⬠¢ Indian Rayon re-dedicated as Aditya Birla Novo. â⬠¢ Aditya Birla Group to set up a world-class aluminum venture in Orissa. â⬠¢ The Aditya Birla Group consents to a structure arrangement to gain St Anne Nackawic Pulp Mill, Canada. â⬠¢ Board reconstituted with Mr. Kumar Mangalam Birla taking over as Chairman. â⬠¢ Completion of the execution procedure to demerge the concrete business of LT and culmination of open proposal by Grasim, with the last obtaining controlling stake in the recently framed organization UltraTech. â⬠¢ Grasim, Nada, got the FICCI Annual Award 2003-2004 in acknowledgment of corporate activity in provincial turn of events. Achievements [pic] 2005 â⬠¢ Mr. Kumar Mangalam Birla, Chairman of the Group, is chosen as Business
Saturday, August 22, 2020
Assignment Example | Topics and Well Written Essays - 500 words - 133
Task Example Notwithstanding, it merits watching the way that regardless of the emergency, for the Neo-Classics, they reacted through protecting their position and even clarified that the emergency was an affirmation of their view. It is justifiable that the disunity among market analysts become progressively articulated after the monetary and the budgetary emergency for the most part because of the likeness of the ongoing money related emergency to the extraordinary sadness of 1930s in both strategy direction and on principle issues. During the standard approach issue of the 1930s was joblessness which was then followed to rigidities which forestalled the free working of the entrepreneur framework and it was then established that the significant unbending nature was hindrance too the descending development of wages, making the emergency a matter of certainty which couldn't discover fix either on financial or fiscal extension. Taking a gander at the present emergency, it is apparent that the emergency was activated by the breakdown in the financial framework which was a major reminder for the Neo-traditional standard market analysts as it was an away from of sick groundwork for the emergency attributable to the brush off stretched out to the monetary division. Be that as it may, then again, the New Keynesians and the New Institutional Economists were given the primary chance to utilize the utilization of financial and fiscal extension to end the withdrawal of the money related part. Along these lines, hypothetically, in actuality, neither financial matters nor the unique part of monetary history is skilled can do its work completely without assistance from the neo-traditional hypothesis. The last quarter a century has seen the economy-natural powerful become subject to the idea of the earth and people. The most recent decade has seen an expansion in disturbing maltreatment of and applying of over the top weight on nature coming about into a demolition on an amazing scale most outstandingly in the creating nations. The majority of these occasions have
Thursday, July 30, 2020
Complete Coverage for Top 100 Definition Essay Topics
Complete Coverage for Top 100 Definition Essay Topics As a college student, the journey to writing a definition essay starts with selecting the right topics for your definition essays. This article is going to show you how to choose the best and most interesting definition topics for your assignments. I am also going to share with you some of the best and most interesting definition topics. Why is it hard to choose topic for definition essay? Before we look at the some of the reasons why some students find it hard to choose a definition essay topic, we shall look briefly at the meaning of definition essay writing. In short, a definition essay is simply an essay that explains the meaning of a term or an object. One of the reasons why it becomes challenging to choose an essay topic in this area of essay writing is the abstract nature of some objects and realities that need definition. Some items have a clear meaning that commands a universal acceptance while others have a controversial and abstract meaning which further complicates the ease of defining them. For instance, it is a bit tricky to define emotive terms such as love or power than it is to define an object such as food or chair. Another reason why students have difficulty choosing a topic for a definition essay is the lack of understanding of how to present the definitions themselves. That is why it is necessary to understand the three fundamental steps of effective definition. You need to let your definition do the following: ? Tell your readers what you are defining ? Put forward clear and primary information ? Utilize examples and stories that your readers can easily relate to The third reason why most students find it difficult to select definition-based essay topics is their inability to understand and use effectively the various ways of defining issues. Some of the ways of defining things are: ? Definition by functionality where you define an object based on what the thing does or how it functions ? Definition by structure where you define things based on their organization or assembly ? Definition by analyzing something and pointing out the differences between it and other things. ? Defining by what something does not mean. This reverse kind of technique creates a clear distinction between an object and other objects With the above understanding in mind, you are better placed to proceed to the next section and look at the 100 best definition essay topics. List of definition essay topics Here is a list of the best and most interesting 100 definition essay topics. 1. Laziness 2. Success 3. Marriage 4. Family planning 5. Real estate 6. Bad attitude 7. Love 8. Religion 9. Christianity 10. Endurance 11. Science fiction 12. Research 13. Respect 14. Public relations 15. Office automation 16. Loyalty 17. Fashion design 18. Privacy 19. Fear 20. Local tourism 21. Male chauvinism 22. Feminism 23. Internal beauty 24. Industrialization 25. Self-control 26. Corruption 27. Racism 28. Communism 29. Capitalism 30. Peer pressure 31. Juvenile delinquency 32. Terrorism 33. Extremism 34. E-commerce 35. Christianity 36. Buddhism 37. Psychology 38. Sociology 39. Contemporary art 40. Agriculture 41. Healthy living 42. Vegetarianism 43. Dictatorship 44. Democracy 45. Surrealism 46. Personal discipline 47. Alcoholism 48. Drug addiction 49. Autism 50. Corporate social responsibility 51. Management 52. Economy 53. Micro-economics 54. Macro-economics 55. Poverty 56. Astronomy 57. Government bureaucracy 58. Persistence 59. Good parenting 60. Personality disorder 61. Liberalism 62. Emotional maturity 63. Environmental conservation 64. Effective Leadership 65. Pride 66. Civil rights 67. Racial segregation 68. Mutual trust 69. Depression 70. Obsessive compulsive disorder 71. Religious intolerance 72. Self-confidence 73. Happiness 74. Martial Arts 75. Professional ethics 76. Domestic violence 77. Animal 78. Faithfulness 79. Comedy 80. Peace of mind 81. Self-Respect 82. Right to privacy 83. Right to life 84. Human rights 85. Animal rights 86. Parental responsibility 87. Conjugal rights 88. The American Dream 89. True love 90. Political survival 91. International relations 92. Management skills 93. Selfish ambition 94. Courage 95. Personal development 96. Moral responsibility 97. African history 98. Industrial revolution 99. Common sense 100. Artificial intelligence Definition essays are a common form of assignment for all college students. One of the things that you need to write an effective and conclusive definition paper is choosing an appropriate topic for that essay. However, the selection of a topic is a challenge to some students. This article has shown you the reasons behind the challenges student face when selecting interesting definition topics. I have also shown you how to overcome them so that you can enhance your ability to define things with accuracy. Additionally, the post has shared with you some of the most interesting topics for definition-based essay writing. You are now abreast with the facts, and the ball is in your court to apply everything we have discussed.
Friday, May 22, 2020
Obesity And Its Effects On Children - 1558 Words
Obesity is one of the several major public health issues that researchers attempt to find interventions for. Prevalence of obesity has been increasing throughout the years, especially in children. If prevalence and incidence of obesity continues to increase in children, long term illnesses start producing, which can hinder an individualââ¬â¢s life span. In addition to chronic illnesses being produced, obesity can also hinder the social and psychological wellbeing. As children are growing with obesity, they are experiencing the negative effects of their social life and psychological self, which can create chronic illnesses and prevent them from growing as an individual. There have been many interventions targeting obesity and its negativeâ⬠¦show more contentâ⬠¦Liquor stores do not provide all the essential food required to have a healthy diet, so Hispanic immigrants are forced to purchase the only food nearest to them. Even though the study was conducted on the Hispanic immigrant community, the generalizability of other cultures are unknown, but other cultures who reside with other Hispanic immigrant communities could possibly have the same environmental and social factors that cause obesity. This study also explains the parentââ¬â¢s perception of their childrenââ¬â¢s weight, which majority of parents said their children do not have the weight for obesity, when in reality, they are obese. The parentââ¬â¢s weight were also taken and results showed they have obesity as well. There must be a correlation between the obesity of the children and their parents, so this problem can be intervened with a program educating the parents about t he signs of obesity and how to maintain health. If parents learn about obesity and maintaining health, then they can implement that in their own lives in addition to supervising what their children eat and how much physical activity they engage in a day. As the world has been advancing in technology, so has more electronics have been manufactured for entertainment, which has made a huge impact in childhood obesity. Many children are finding electronics more entertaining than going out withShow MoreRelatedEffects Of Obesity On Children And Children1381 Words à |à 6 Pagesaround. The children would regularly play all day long without being asked; however, nowadays the young children aren t playing enough themselves and the children need their peers to tell them to go play outside. The peers would need need to promote the children with resources to keep them moving. As a matter of fact, the lack of exercise is a major problem, and it is increasing each year; especially, the rate of disease that were found in young adults can now be found in young children because ofRead MoreThe Effects Of Obesity On Children s Obesity Essay1277 Words à |à 6 PagesChild Obesity Having obese children is a problem. The question resumes, why? Are children less active? Are they not eating the right things? Or are they a product of their parents lifestyle? Whatever the answer maybe, we must find it quick. Obesity in children Is becoming an epidemic. And the African American population is leading the way. According to WE Can!, a program of the National Institutes of health 31.7 percent of children between the age of 2-19 years old are overweight or obese. IncludingRead MoreEffects Of Obesity On Children s Children1384 Words à |à 6 PagesResearch Paper: Effects of Obesity in Children ââ¬Å"From small fries to BIG MACââ¬â¢sâ⬠America, home of the brave, land of the free and plagued with obesity. For many years this country has fallen victim to obesity and the many effects that it has as a direct result. America has become the fattest nation in the world even though it is more advanced than most countries. We as Americans tend to consume whatever we want whenever we want and this has begun to affect our future. The children of America haveRead MoreObesity And Its Effects On Children1500 Words à |à 6 PagesObesity can affect everyone and anyone and affecting nearly 25% of all North American children. It can affect one during childhood or adulthood and sometimes their whole lives if their illness is never treated during childhood. Childhood obesity has tripled in the past 30 years. In 1980, the obesity rate of 6-11 year olds was 6.5%, in 2008 had tripled to 19.6%. For toddlers and preschoolers aged 2-5, the obesity levels have risen from 5% to 12.4% in the same amount of time. (Spark, 2010). ChildrenRead MoreObesity And Its Effects On Children1011 Words à |à 5 Pages 1. Obesity and overweight [Internet]. Geneva: WHO; [updated 2009; cited 2009 Jun 26]. Available from: http://www.who.int/dietphysicalactivity/publications/facts/obesity/en/print.html 2. Jolliffe D. Extent of overweight among US children and adolescents from 1971 to 2000. Int J Obes Relat Metab Disord. 2004;28:4ââ¬â9. [PubMed] 3. Lobstein T, Frelut ML. Prevalence of overweight among children in Europe. Obes Rev. 2003;4:195ââ¬â200 [PubMed] 4. Wang Y, Monteiro C, Popkin BM. Trends of obesity and underweightRead MoreObesity And Its Effects On Children1702 Words à |à 7 Pagesthe goal is to understand why educational implications of this topic. Understanding the role sugar has in adhd is important because it gives caregivers, teachers and researchers, ways of approaching children with this disorder and helps them to develop a better system of handling them so that children are benefited. Furthermore, it helps to understand the impact of diet on adhd. Maladaptive behavior such as attention deficit/hyperactivity disorder (ADHD) is common in adolescents and can continueRead MoreObesity And Its Effects On Children1643 Words à |à 7 PagesObesity costs Canada billions of dollars in health care per year (Tran, Ohinmaa, Kuhle, Johnson, Veugelers, 2014). Obesity impacts individualââ¬â¢s ability to participate in and contribute to society fully due to the psychological and physical consequences, such as cardiovascular disease, type 2 diabetes, and some types of cancers (Tran et al., 2014). Risk factors for obesity include poor eating habits and a sedentary lifestyle (Tran et al., 2014). In an Alberta based study looking at the impact ofRead MoreObesity And Its Effects On Children1006 Words à |à 5 PagesOne in three children in American is overweight. Over consumption of fatty foods combined with a lack of exercise brings on problems that are to be best avoided. Obesity in children can cause issues such as restricting regular bo dily movement, all the way to heightened risk of death from stroke or diabetes. Stroke, the third leading cause of death in the U.S (Stroke Statistics) as well as diabetes, affecting 29.1 million people, (Diabetes Statistics Report) are problems that need to be addressedRead MoreChildhood Obesity And Its Effects On Children1188 Words à |à 5 Pagesbehaviors adopted by children affect their mental and physical health. Studies have shown that there is a link between what children see in advertisements and the lifestyle choices they make. Studies also showed that children who viewed advertisements showing healthy eating were more likely to engage in healthy eating habits (Carter and Maria). There are large amounts of advertisements for foods and drinks high in fat and sugar. Many studies show that there is a link between childhood obesity and advertisingRead MoreChildhood Obesity And Its Effect On Children1273 Words à |à 6 Pagesincline, childhood obesity is one of the most import ant issue. Often times, parents are willing to do anything for their child with the idea that it is ââ¬Å"healthy.â⬠When they figure out that not everything is healthy, some even take efforts to sue the company. Parents do not realize the underlying factors that cause this type of obesity. Childhood obesity can be a result of many factors in this upcoming society. Many consider genetics and hormonal development as a proof for childhood obesity. However, that
Sunday, May 10, 2020
Outrageous Do Custom Term Paper Tips
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Wednesday, May 6, 2020
Healthsouth Fraud Free Essays
HealthSouth Fraud Case Review Michelle F. White June 6, 2012 HPA 726 Intro to HealthSouth Fraud Case Review In 2003, HealthSouth was accused of one the largest accounting fraud cases in healthcare history and those involved are still being tried today, nine years later. HealthSouth was founded in Birmingham, Alabama in the year 1984 by a respiratory therapist name Richard Scrushy. We will write a custom essay sample on Healthsouth Fraud or any similar topic only for you Order Now By the year 1999, HealthSouth had grown to house 230 surgical centers, 120 inpatient hospitals, 5 medical centers, 129 diagnostic centers and 1379 outpatient rehab centers and was worth an estimated billion dollars. It was revealed that HealthSouth started their downward spiral in the year 2002, which paralleled the timeframe that Scrushy sold of ~ $100,000 in HealthSouth Stock Options. Within the following 6 plus months to follow, the FBI announced allegations against HealthSouth and opened a criminal investigation for probable SEC violations. The FBI investigation initially uncovered wrong doings from the years 1999-2002 where Scrushy had overstated his salary 1 million + dollars to meet expectations of shareholders and Wallstreet. Unfortunately, this was just the beginning, and as forensic accountants dug deeper, the FBI soon found that HealthSouthââ¬â¢s corporate accountants were adjusting entries to offset liabilities, reduce expense accounts and state elevated salaries to balance their bookkeeping. It was reported ~$373 million dollars of cash on the books was fictitious. It was eventually revealed that all four Accounting Statements were incorrect and that much of the inflated numbers were modifications made to the contractual adjustments and agreements; which in turn, made it fairly easy to hide from outside auditors. The outside auditing firm used by HealthSouth was Ernest and Young, LLP. Ernest Young, LLP not only was hired as outside auditor, but they were also hired as the consulting firm for Healthsouth throughout the fiscal year. Such arrangements are illegal today secondary to the new guidelines implemented during the Sarbanes-Oxley Act of 2002. To further put it into perspective, you must take into account that it has been reported that Ernest Young, LLP earned 3. 6 million dollars for their auditing services at HealthSouth, yet they did not uncover the fraud. Does that create a question to you? The Fraud was uncovered by Forensic Accountants from Pricewater-HouseCoopers who were brought in 2004 by the FBI. Pricewater-HouseCooper were accountable for finding the 1. billion dollar financial reporting discrepancy. Today, nine years later Ernest Young is still under the microscope as the judicial system continues to wade through this fraud case. In Regards to prosecutions, thus far 15 employees pled guilty and Scrushy was brought up on 85 counts of criminal charges, still serving his 7 year sentence today. The consequences to HealthSouth Investors were devasting starting in 2002 upon the start of the investi gation and the removal of CEO Richard Scrushy. (reference chart below)*1 In March 2003, the NYSE stripped HealthSouth of their SP 500 rating and stock values continued to drop from $19. 55 to $. 60 by the end of the investigation. In addition, HealthSouthââ¬â¢s assets and loans were frozen and JP Morgan chase used the assets to pay its bondholders $350 million plus interest. Other companies that share the HealthSouthââ¬â¢s industry vertical were also affected by this fraud case; thus many losing stock value overnight. One of the financial metrics specifically that was a red flag fell under the earnings category. For ten years, reported earnings did not fluctuate and stayed a constant. The goal of a public company is to have a steady rise in earnings versus jagged or flat line earning curve. I question as to why investors did not pick up on the flat line earning curve in addition to EYââ¬â¢s Auditors? Although I do realize hindsight is 20/20 and if my income was continuously increasing, I would most likely not spend much time scrutinizing the Operations Statement. Here are statistics pulled from Hoovers(*2) that provide a visual reference to the Fraud and its trend: Historical Financials Employees Year | Revenue ($ mil. ) | Net Income ($ mil. ) | Net Profit Margin | Employees | Dec 2005 | 3,207. 7 | (445. 9) | ââ¬â | 24,000 | Dec 2004 | 3,753. 8 | (174. 5) | ââ¬â | 40,000 | Dec 2003 | 3,957. 6 | (434. 6) | ââ¬â | 40,000 | Dec 2002 | 3,960. 1 | (466. 8) | ââ¬â | 51,000 | Dec 2001 | 4,380. 5 | 202. 4 | 4. 6% | 51,537 | Dec 2000 | 4,195. 1 | 278. 5 | 6. 6% | 53,216 | Dec 1999 | 4,072. 1 | 76. 5 | 1. 9% | 51,260 | Dec 1998 | 4,006. 1 | 46. 5 | 1. 2% | 51,901 | Dec 1997 | 3,017. 3 | 330. 6 | 11. 0% | 56,281 | Dec 1996 | 2,436. 5 | 220. | 9. 1% | 36,410 | Dec 1995 | 1,556. 7 | 78. 9 | 5. 1% | 26,427 | Due to acts of fraud like that committed by HealthSouth and Enron (along with several others), the Sarbanes-Oxley Act of 2002 was implemented by the SEC. Although there are pages of guidelines and rules; some of the key points of focus of the SOX ACT 2002 include: 1. It prohibits onsite Consultants 2. Every 5 years firms must change Audi tors 3. External Auditors must certify internal audit controls 4. CEOââ¬â¢s, CFOââ¬â¢s and Officers must sign audits holding them accountable with legal obligation 5. Real Time Disclosure of entries 6. Whistle Blower protection 7. Criminal Penalties for altering entries In Conclusion, HealthSouthââ¬â¢s fraud brought many weaknesses in the previous healthcare accounting methods to light. While many fraudulent participants are paying for their criminal mistakes and wrong doings, there is still a need for additional regulation. Due to the events in the late 90ââ¬â¢s and early 2000ââ¬â¢s we now have tighter regulations and penalty systems in place to address fraud in all public corporations. References (*1) Bernet, Patrick Michael and Getzen, Thomas E. The Company You Keep: Spreading Effects of Financial Fraud on Investor Trust. Journal of Health Care Finance 29 (2003): 17ââ¬â28. * * (*2) Source: Hooverââ¬â¢s Inc. http://premium. hoovers. com. HeathSouth Corporation-Historical Financials and Employees * Appendix Each Appendix appears on its own page. Footnotes 1Complete APA style formatting information may be found in the Publication Manual. Table 1 Type the table text here in italics; start a new page for each table [Insert table here] Figure Captions Figure 1. Caption of figure [Figures ââ¬â note that this page does not have the manuscript header and page number] How to cite Healthsouth Fraud, Essay examples
Wednesday, April 29, 2020
Running on Empty Essay Example
Running on Empty Essay Karen Johnson Opinion Paper Running on Empty The title of the book written by Peter Peterson Running on Empty describes the financial crisis in the United States. Peter Peterson has written other books about government and politics and has also had hands on experience in this field. Peterson is saying our country is in a crisis and totally in debt. Petersonââ¬â¢s experience in political matters makes it possible for him to call out mistakes made by both parties and to present nonpartisan solutions. Mr. Peterson has served as Secretary of Commerce and has served as a former chairman of the Federal Reserve Bank in New York. He also was one of the founders of the Concord Coalition in 1992. This was created in an effort to demand fiscal responsibility among the leaders of both parties in Washington. Peterson is a Republican, but he explains how both parties have been equally irresponsible. His book explains how the conservative and liberal parties caused this issue and what can be done to rebuild our future. I believe that the Democratic Party really honestly cares about all people being healthy and happy. However, they could help the financial crisis by reducing some of the social programs they have created to help people in our society. We will write a custom essay sample on Running on Empty specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Running on Empty specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Running on Empty specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I think Peterson is correct when he states that not every interest group may not be able to have their own entitlements as it has now. It is possible that some of the burden of taking care of all people could be given back to the people. Our country used to be known for strong families and stronger work habits. However, Iââ¬â¢m sure this would be much harder than it sounds because the way families live now compared to the past is so different. Some people have not ever developed the skills needed to take charge of their lives. To make these types of changes Peterson says that we have to hit the very bottom in order to be willing to make changes like this. In the chapter with the title ââ¬Å"Ten Partisan Mythsâ⬠, Peterson discusses how he thinks the Democrats and Republicans are different. It seemed like he favored the Republicans when he said that ââ¬Å"every American is ââ¬Ëentitledââ¬â¢ to government largesseâ⬠. I think that the American government should keep promises for our well being in order to try to reduce the trust of the American people. They need to stop making promises that they canââ¬â¢t keep. It is my opinion that the Republican Party often promises to make tax cuts to persuade the American people to vote for them. Like the Democrats, they donââ¬â¢t always keep their promises. Although the Republicans think that it is a good idea to spend huge amounts of tax dollars on military forces and supplies, perhaps they could decrease spending in this area. I donââ¬â¢t think that cutting taxes will help unless there are also huge cuts in spending. I agree with Mr. Peterson that the raise in taxes would have to be increased so much that it would be too much of a burden on the middle class. I also agree with Peterson that price indexing seems to be a easy way to solve this problem especially because it is fair to all and simple to start. Similar programs have been used in other countries with some success. I think both Democrats and Republicans would be in agreement that our country would benefit from less borrowing from other countries, less imports from other countries, having more exports, and being able to have a balanced budget. I think they would also agree that relying on other countries to bail us out of dept is a bad practice. Both parties have been guilty of blaming the other party for these existing concerns. Peterson explains in this book how the founding fathers of our country had strong opinions about creating large public debt and they gave advice that it should not be done. Year after year these problems seem to be ignored and instead both parties are more concerned in an immediate payoff and making their own party look good. When we study history, one of the things that is always stressed when describing Americaââ¬â¢s success is the fact that the American people had to work together to bring about change. In the past Americans worked together and made the sacrifices that were needed for the country. Each person gave a lot in order to help the whole country. United we win, divided we fall. Maybe the answer to our problems is as simple as repeating the past, pulling together, and making the sacrifices needed in a time of crisis. This reminds me of Kennedyââ¬â¢s famous quote, ââ¬Å"Ask not what your country can do for you, but what you can do for your country. â⬠I believe that it is necessary for conservatives as well as liberals to make changes in order to have a better government. However, the people who vote should look into the details of the issues rather than being a partisan voter. Both voters and politicians should be more concerned about what is really best for our country instead of what is best for the two political parties or what will get them the most votes. The division of the two parties seems to have grown wider and wider over the years to the point that it has become very easy for each party to place blame for our countryââ¬â¢s crisis on the other party. It seems Mr. Peterson may be right when he predicts that politics is not going to change until the situation in our country gets in even worse shape than it is now. I agree with Peterson that the young people of America should take action in the political system. Mr. Peterson is concerned about future generations having to pay so much more in taxes to support a longer period of retirement because people are liver longer. Perhaps this is normal and that each generation has always had to pay more taxes than the generation before them. He suggests raising the retirement age. I do not agree that this is a good solution to that problem, but it may be necessary for that to happen in order to help our financial debt. Itââ¬â¢s possible that the idea of having people work more years until they are able to receive retirement might have some consequences that are not easily seen at this time. Maybe doing that could prevent other younger workers from starting their career. We already have the problem of high unemployment. Another idea that Peterson talks about is turning the Social Security system into a needs only based retirement fund where if an individual has enough money saved on their own throughout their working years and donââ¬â¢t need money for retirement, that they would not receive the money they have placed in the Social Security fund. To me this suggestion seems to contradict Petersonââ¬â¢s criticisms of politicians not being responsible for the decisions they make today that will affect the future. With this plan an individual could be irresponsible his whole working life not planning for the future knowing there is a safety net provided by the government in the for of someone elseââ¬â¢s hard earned money when itââ¬â¢s time for them to retire. Mr. Peterson seems to offer this idea as a solution which reminds me of what he has accused todayââ¬â¢s leaders of doing. He has accused leaders of making decisions today without any thought to the future . Also this idea for a needs only Social Security seems to be a lame solution just to offer a quick fix at the moment. Maybe he thought that writing this book without any solutions would be criticized so he threw out a couple of ideas about Social Security. If this is true then it proves the point that solutions for the future of our younger people in America is harder than it may seem. There are no easy quick solutions. There were other ideas that Peterson discussed that I thought were good a good start to fixing the problems for the future. He encourages young people to get involved in politics more than they ever have been in the past. A key word is ââ¬Å"actionâ⬠. I agree that we as young people of America must develop an interest in our government and become educated so that we can take the correct actions that will make our future better than it looks like it will be as of today. Peterson encourages us to contact our politicians to address problems and to get involved in our local government elections. He says that it would be a good idea for people my age to plan ahead for their future by having a savings plan with your own income so that we donââ¬â¢t have to rely on the government to have the money to support us during our retirement days. I agree with Mr. Peterson that it is more important than ever to become educated about our government and how it was meant to be for the people. Mr. Peterson has acted today to help us in this education process by creating The Peter G. Peterson Foundation with the goal to increase interest and awareness of government policies. I think that the young people of America can no longer sit by and trust the government to handle their money. The younger voters need to get involved in voting in order to force our leaders to make changes in our government. We generally believe that we will be able to provide our children with the same or somewhat better than our parents were able to provide for us. Unless some changes are made, that may not be true for our generation. I believe Mr. Peterson is correct when he encourages us to work together, get away from partisan attitudes, and help each other in our society. Maybe reading this book and others like it will cause more people my age to vote. It has made a difference in my thinking about the importance of voting. I guess all changes are first started with education on a particular subject. Iââ¬â¢m thinking that more of these types of books should be required reading for college students. Peter Peterson may not be able to offer workable solutions as an individual, but this book may provide the motivation needed for our younger generation to elect leaders who can bring about the changes that are needed. The combination of knowledge, responsibility, and action will be necessary to start these changes. Reference Peterson, Peter. Running on empty. New York, NY: Farraf, Straus, amp; Giroux, 2004. Print.
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