Ernst Young was the auditing firm of HealthSouth from...

Ernst Young was the auditing firm of HealthSouth from 1984 to 2002. Due to financial hardship Healthshore grew desperate and developed a scheme to deceive not only shareholders but Ernst and Young. Inevitably whistleblowers came forth and a lawsuit ensued. The shareholder’s lawsuit against Ernst and Young never went to trial. However, the lawsuit against Healthshore ended in settlement. Though a travesty to the shareholders and employees not involved with the fraud, this fraudulent activity was necessary for it forced the SEC to hinder these types of events to occur in the future. There may still be cases similar to HealthShore going on today had it not been for the Sarbanes Oxley act enforcing stricter requirements for auditing firms.†¦show more content†¦Scienter of statements would indicate either the auditor purposefully deceived information or made reckless decision when issuing an opinion which in both cases would qualify as an audit failure. If Ernst and Young made any untrue statements concerning material facts or omitted necessary facts on opinion this would classify as a violation of Rule 10b-5. 3a.) In 1998, an angry shareholder who described themselves as â€Å"fleeced shareholder† had e-mailed auditors and financial regulators questioning how HealthSouth was cooking their books. It is the date and detail in the e-mail that proves the most frightening. The e-mail displays that the fraud should have been caught long before it was uncovered. Unlike most investors, it was evident that this person had a background in accounting and raised legitimate concerns. Ernst Young admitted to receiving this email in November of 1998. However, Ernst Young felt the questions raised by the anonymous writer did not affect the presentation of the financial statements. Moreover, a former bookkeeper of HealthSouth, Michael Vines, also e-mailed Ernst Young about specific area of fraud. His background qualified for his email to be considered worthy evidence. Nevertheless, Ernst Young claimed that the accounting practices being question wereShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pages10.5/12 ITC New Baskerville Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright  © 2013, 2011, 2009, 2007, 2005 by Pearson Education, Inc., publishing as Prentice Hall. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval

Effect of IT on Organizations Effectiveness Free Essay Example, 8250 words

Business- Wal-Mart's core competency is having the lowest prices in the discount retail industry. Sam Walton found his niche by locating Wal-Mart stores in rural towns then growing into suburban areas where there is a demand for discounted retail items. Wal-Mart uses a cost leadership strategy against its competitors. (DeRuyter, K., Wetzels, M., Kleijnen, M. (2001, 190) Corporate - Wal-Mart has taken action in continuing to take a growth strategy in building new stores throughout the United States and also building and acquiring stores throughout International markets. Policies - Makes things available to the customers at a value. Team oriented associates, providing treatment to one another other and the buyers as they want to be treated. (Walmart Website, 2008) Wal-Mart is known for promoting people from the inside. It is evident here with top managers. (Shneiderman, 2005, 65) Most of the top managers with Wal-Mart have been with the company several years prior to the positions th ey are in right now or they have had experience with their particular position. The bottom line is that Wal-Mart does hire internally for positions all the way up to top management. We will write a custom essay sample on Effect of IT on Organizations Effectiveness or any topic specifically for you Only $17.96 $11.86/pageorder now There are negative economic situations that Wal-Mart is currently facing. There is the rising cost of energy which is affecting the prices of gasoline and electricity. These added costs have led to increased transportation costs of goods from distribution warehouses to the stores not only in the United States but in the foreign markets as well. (Stephens, 2007, 287) Another situation is that the increase of consumer debt and unemployment decrease discretionary income leaving less total products purchased. (Kanter, 2006, 97) With regards to the International markets, there are currency fluctuations in those foreign countries and the fall of the value of the U. S. Dollar which impacts the transfer of American products to those stores. Along with that, there also continuous changes with tariff rates and costs of freight. Wal-Mart is also facing trade restrictions trading with countries outside of NAFTA.

Sonography Career Free Essays

Sonography The first time I started college I had a different career path. It was not after my pregnancies that I decided to make the change to sonography. I think sonography is a career that really fits my expectations, and to make sure I am in the right path I will research this career in depth. We will write a custom essay sample on Sonography Career or any similar topic only for you Order Now Tests and evaluations in sonography are in writing and practical. They are prepared to measure the student’s understanding of the material, and the knowledge in manipulating the transducer (Craig 53). At the beginning I was curious about how the test would be. I now know the reading tests are normal types of tests: objective, which is cover multiple choices or true and false, and the subjective, which are the essays questions. I also found, I will have some tests on computer (Craig 46-47) which I think is a great idea because I will get accustomed to the way that certifying test are now presented, also it will help me to be successful in my career. The practical exams will help me to familiarize in working with patients on a day to day work habit, and the writing and computer exams will prepare me for my certifying examination post graduation. Sonography has different types of sonograms in which I can specialize. There are eight types of diagnostic ultrasounds specialties, but there are three which are the common practiced: abdominal, obstetric and gynecologic, and cardiac (Craig 152). This is great for me, because obstetric and gynecologic is the type of ultrasound I would like to specialize. Also, since this type of ultrasound is one of the most common I think it will be easier find a job in this field. Registration is very important in the sonography field. Graduates are encouraged to take their registry examinations as soon as possible after completion of their training (Craig 53). † In my opinion this is great because the knowledge of the sonographer is tested again giving us the opportunities to have prepared sonographers in the health facilities. Since â€Å"employers prefer candidates registered through the American Registry for Diagnostic Medical Sonography (Morsch)† being registry is an open door for sonographers trying to get a job. American Registry for Diagnostic Medical Sonography (ARDMS) offers the opportunity to sonographers to earn three different types of credentials. The credentials are Registered Diagnostic Medical Sonographer, Registered Diagnostic Cardiac Sonographer, and Registered Vascular Technologist. In order to be award with one of them the graduate needs to pass two exams: one general and one specialty exam that depend on the credential wanted (ARDMS). This I think is a wonderful requisite because it elevates the prestige of sonographers. As more credentials I can get more knowledge I will have. Salary is another point in my research. â€Å"In 2008, the starting salary for a diagnostic medical sonographer was $43,600 (Diagnostic Medical Sonography). Even though this is not the most important point for me I have to admit it is within the range I was expecting for salary. According to the Bureau of Labor Statistics the annual mean wage in Florida is $56,990 which breaks down in $27. 40 an hour (Bureau). This is better than the figures from 2008 and if salary follows this line by the time I graduate it should be even greater. The outlook of this job is great. â€Å"Employment of diagnostic medical sonographers is expected to increase by about 18 percent through 2018-faster than average for all occupations (Bureau)†. This is about 2. 25 percent per year. Sonograms will become the most popular tool in the medicine field to check the human body since is not harmful and very effectively. The truth is that â€Å"sonography is in high demand trough out the country since the uses of sonography are expanded (Sonography). † Another factor that will help on the growth of the sonography is the population who is aging. Older people needs more tests and Florida is one of the favorite states for retired people, so I would say that we will have a nice increase on the growth rate. Learn about searching jobs I think is important. After I graduate I would like to know the most important factors when looking for a job. As I found there are many tips for a successful job search. A resume accompanied of a personalized letter, always listen to the interviewer and answer the questions straight and precise, choose professional clothes for the interview day, negotiate the salary if it is no right for you, and always get the final offer in writing (Craig 213-216). Responsibilities are part of all jobs. Sonographers once they graduate start taking responsibilities which include preparing reports, organized daily work schedule, and report equipment failure(Craig 205). Searching this I notice that sonographers don’t only make reports and scans in fact I will do more than what I thought was my responsibilities. Sonography also has disadvantages. Musculoskeletal injury has been affecting sonographers for years. The amount of sonographers in the country is a small number compare to other professions in health, but the amount of injured sonographers is that big relative to the total number of sonographers that brought the attention of NIOSH. To protect sonographers from musculoskeletal pain NIOSH recommend a few safety measures for under graduates to avoid injuries (Musculoskeletal). This is really worry because I want a profession not an illness. I really think the programs should emphasize more on safety rules to avoid MSI from happen so frequently. I have learned plenty of information with my sonography research paper. Now I like even more my career. I believe I will have a great future if I keep going in this direction. Sonography is a very popular job, and learn the inside of the human body it is always amazing. [1010] Work Cited ARDMS,†Credential and Examinations. †Web. 15 Nov. 2011. https://ardms. org/credentials_examinations/ Bureau of Labor Statistics, U. S. Department of Labor, Occupational Outlook Handbook,2010-11edition, Diagnostic Medical Sonographers. Web. 9 Nov. 2011. http://www. ls. gov/oco/ocos273. htm Craig Marveen,†Essentials of Sonography and Patient Care†. St. Louis: Saunders,2006. Print. â€Å"Diagnostic Medical Sonography. † CAAHEP. Org. CAAHEP, 2009. Web. 3 Oct. 2011. †¹ http://www. caahep. org/content. aspx? ID=23 Morsch,Laura. †10 Best Paying Jobs for Associate Degress. †CNN. com. Cable News Network,05 May 2006. Web. 3 Oct. 2011. http://www. cnn. com/2006/us /careers/05/04/cb. associates â€Å"Musculoskeletal pain hits 80% of sonographers. † Occupational Health Management 1 Feb. 2007. Academic OneFile. Web. 4 Oct. 2011. How to cite Sonography Career, Papers

Operation Management in Gas Pipeline Construction in Australia

Question: Discuss about the Operation Management in Gas Pipeline Construction in Australia. Answer: Research design Research question For diminishing the issues of operation management in the gas pipeline industry of Australia, it is necessary for the research designer to consider all the construction aspects accurately. The issues could be resolved if after the completion of the research study the designer become able to answer all the questions properly. The research questions should consider both the internal ad the external environment. The developed question or the research area is as follows: What are the different operation management strategies should develop in gas pipeline industry of Australia? What is the reason behind the application of pipe leakage detection program in the gas pipeline industry of Australia? Identify different API leak detection programs those are essential for the development of pipeline guidance programs? Related work Different types of experimental design approaches are there such as experimental, quasi, co-relational, ethnography etc. With the help of these research design approaches the researcher would be able to evaluate the project successfully. After analyzing the outline of the research topic that is Role of operational management in pipeline industries of Australia, it is important to select the most suitable research design approaches correlational and quasi research design. However, based on the positive and negative impact of these research design approaches, two of these approaches are selected by the researcher. Advantages and disadvantages of quasi research design Advantages disadvantages This particular approach is useful when it is unethical to influence the Independent Variable. The rate of human level error could be minimized with the application of this particular research design approach. It helps to study the real effect so that the realism and ecological validity can be increased accordingly. In certain occasions the irrelevant variables could create artificial situation. These approaches have less amount of internal validity. The participants Are required to wait until the independent variables are identified by the researchers. The control over the variables will also increase after the implementation of the experimental research work. In the secondary data collection process the participants who are taking part in the research approach, are influenced with the environment. The relationship between the cause and effect in a much easier way could be determined. Another disadvantage of this research design implies that, manipulation of the variables is not seen as completely objectives in nature. A much better level of experimental resultant can be generated with the help of this research design. This particular approach could be used only in the naturally variable conditions. Advantages and disadvantages of Correlational research design Advantages Disadvantages The correlation research design approach allows the researchers to gather information than the experiments. On the other hand it basically take place outside the laboratory thus, the generated results are referred to as much applicable in the daily usage. This approach is unable to provide conclusion statement or conclusive reasons rather it is only helps to uncover the relationship between the researchers and the participants in the secondary data collection research. For further research development it is also very much helpful. This research design is unable to expose those variables which are influencing in nature and unable to identify those variables which influence the others. It helps to provide a more valuable and reasonable situation to the researchers for investigation and research work. The causations could not be determined with the help of this particular approach. Design Different research design approaches are there and after considering the research topic it has been defined that, for this particular topic, quasi experiment and correlation research design are very much beneficial. In order to answer all of these Questions it is necessary to use the correlation and quasi research design approaches. In order to develop the design the positivism research philosophy should be developed by the researchers and on the other hand with the help of this particular design approach the level of understanding on this particular topic could be extended and the hidden facts about proper decision making approach will be completely done with the help of this approach. Though while collecting data from the resources it is necessary for the research developers to consider the primary data collection. That is development of survey and set of questionnaires. Te answers gained from the participants will help the researchers to design the set of policies and procedures of operational management for the gas pipelines Industries of Australia. For this particular construction plan the researcher should consider, the chemical nature and quality of the gas that is going to pass through the pipelines. It will help the project constructors to understand about the specific type of materials and materials th ose might be used for the development of the pipelines of Australia. On the other hand it also helps the researcher to develop proper decision making approaches regarding the development purposes. In order to develop the design for this accurate research topic that is operation management in Pipeline construction in Australia the identified strength and limitation of the research design are as follows: It has been defined that all the hidden facts are not accurately revealed those are needed for the development of operational management of gas pipelines construction in Australia. However, it took lower amount of cost and time as well for the development. After considering all of these approaches it has been defined that in order to develop answers for this particular research question quasi and correlation research design approach is required to be developed. Bibliography Best, J.W. and Kahn, J.V., 2016.Research in education. Pearson Education India. Campbell, D.T. and Stanley, J.C., 2015.Experimental and quasi-experimental designs for research. Ravenio Books. Donofrio, B.M., Lahey, B.B., Turkheimer, E. and Lichtenstein, P., 2013. Critical need for family-based, quasi-experimental designs in integrating genetic and social science research.American journal of public health,103(S1), pp.S46-S55. Gast, D.L. and Ledford, J.R. eds., 2014.Single case research methodology: Applications in special education and behavioral sciences. Routledge. Goodwin, C.J., 2016.Research in psychology methods and design. John Wiley Sons. Mackey, A. and Gass, S.M., 2015.Second language research: Methodology and design. Routledge. Mertens, D.M., 2014.Research and evaluation in education and psychology: Integrating diversity with quantitative, qualitative, and mixed methods. Sage publications. Moring, B., 2014.Research methods in psychology: Evaluating a world of information. WW Norton Company.