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 individual’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 negative†¦show more content†¦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 parent’s perception of their children’s weight, which majority of parents said their children do not have the weight for obesity, when in reality, they are obese. The parent’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   |  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   |  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   |  6 PagesResearch Paper: Effects of Obesity in Children â€Å"From small fries to BIG MAC’s† 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   |  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   |  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;28:4–9. [PubMed] 3. Lobstein T, Frelut ML. Prevalence of overweight among children in Europe. Obes Rev. 2003;4:195–200 [PubMed] 4. Wang Y, Monteiro C, Popkin BM. Trends of obesity and underweightRead MoreObesity And Its Effects On Children1702 Words   |  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   |  7 PagesObesity costs Canada billions of dollars in health care per year (Tran, Ohinmaa, Kuhle, Johnson, Veugelers, 2014). Obesity impacts individual’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   |  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   |  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   |  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 â€Å"healthy.† 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

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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 HealthSouth’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, HealthSouth’s assets and loans were frozen and JP Morgan chase used the assets to pay its bondholders $350 million plus interest. Other companies that share the HealthSouth’s industry vertical were also affected by this fraud case; thus many losing stock value overnight. One of the financial metrics specifically that was a red flag fell under the earnings category. For ten years, reported earnings did not fluctuate and stayed a constant. The goal of a public company is to have a steady rise in earnings versus jagged or flat line earning curve. I question as to why investors did not pick up on the flat line earning curve in addition to EY’s Auditors? Although I do realize hindsight is 20/20 and if my income was continuously increasing, I would most likely not spend much time scrutinizing the Operations Statement. Here are statistics pulled from Hoovers(*2) that provide a visual reference to the Fraud and its trend: Historical Financials Employees Year | Revenue ($ mil. ) | Net Income ($ mil. ) | Net Profit Margin | Employees | Dec 2005 | 3,207. 7 | (445. 9) | — | 24,000 | Dec 2004 | 3,753. 8 | (174. 5) | — | 40,000 | Dec 2003 | 3,957. 6 | (434. 6) | — | 40,000 | Dec 2002 | 3,960. 1 | (466. 8) | — | 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. CEO’s, CFO’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, HealthSouth’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 90’s and early 2000’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): 17–28. * * (*2) Source: Hoover’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 – note that this page does not have the manuscript header and page number] How to cite Healthsouth Fraud, Essay examples