...HealthSouth: The Scrushy Way Vonetta M. Henderson Northcentral University Introduction The Enron and Tyco scandals brought visibility to corporate scandals. The magnitude of these scandals resulted in the Sarbanes-Oxley (SOX) Act in 2002. Richard M. Scrushy and HealthSouth Corporation were the first CEO and company to be indicted under the SOX Act. HealthSouth was charged with filing false financial statements with the SEC to hid poor financial conditions from Wall Street. An audit conducted by PricewaterhouseCoopers concluded that HealthSouth overstated its cumulative earnings between $3.8 billion to $4.6 billion (Weld, Bergevin, & Magrath, 2004). Although Scrushy was charged with 85 counts, he pled not-guilty, claiming that he was unaware of the fraudulent activities that had occurred. Scrushy was later exonerated as the investigation into the company found no evidence that Scrushy orchestrated or participated in any financial wrongdoings. Five financial executives and 10 other company officials pled guilty to a variety of charges. Background Richard M. Scrushy founded Amcare, Inc. in 1984. The company opened its first facility in Little Rock, Arkansas and one year later opened a facility in Birmingham and changed its name to HealthSouth Rehabilitation Corporation (HRC). In 1986, HRC went public with its initial public offering (IPO) on the NASDAQ stock exchange (HealthSouth Corporation, 2010). In 1988, HRC moved to...
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...teammates, Championships, injuries, among other things that certainly make people continue struggles, and see them continuously, the story of the characters is linear. Program Raw on Monday was recorded for the first time in the city of Mexico, which created much commotion that in Mexico there are many followers of this programme and, of course Rey Misterio and recently Alberto del Rio, the two Mexican fighters of the brand. The show was like any other of the engravings in the U.S. without leaving any part of the show, and was a great show. What happened in history: was the first show directed by acting general manager John Laurinaitis, which suddenly started asking for apologies to Jim Ross. We saw several fights as Dolph Ziggler vs Mason Ryan, CM Punk vs. The Miz, but the best were the triple duel between Mark Henry, Cody Rhodes and Christian vs. John Morrison, Sheamus...
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...Phillip Jack "Phil" Brooks[1] (born October 26, 1978),[4] better known by his ring name CM Punk, is an American professional wrestler signed to WWE. He is titled in the company as "the longest-reigning WWE Champion of the modern era", having held the title for 434 days from November 20, 2011 to January 27, 2013. Punk is officially recognized as the sixth-longest reigning champion of all time. In professional wrestling, Punk is a seven-time World Champion, having held the ROH World Championship and ECW Championship once each, WWE's World Heavyweight Championship three times, and the WWE Championship twice. He won the World Tag Team Championship (with Kofi Kingston) and the WWE Intercontinental Championship, making him the 19th WWE Triple Crown Champion and the fastest man in WWE history to achieve this feat, in 203 days.[11] Between WWE and Ring of Honor (where he is a two-time World Tag Team Champion), Punk has won a total of 11 championships. He won the 2008 and 2009 Money in the Bank ladder matches (the only wrestler to win the match twice[12]) and the 2011 Superstar of the Year Slammy Award Punk initially came to prominence through his career on the professional wrestling independent circuit, primarily as a member of the ROH roster. There, he was the first head trainer of the ROH wrestling school. Also while competing in ROH, Punk won both the company's championships. In 2005, Punk signed a contract with WWE and was sent to its developmental promotion, Ohio Valley Wrestling...
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...Hypervisors 1 Runner Header: Hypervisors Hypervisors CIS 512 December 16, 2012 Hypervisors 2 In today’s world technology has advance in numerous ways. Technology has given the capabilities to receive, fix, and move objects without being present. This is the concept of virtualization. “Virtualization is the creation of a virtual (rather than actual) version of something, such as an operating system, a server, a storage device or network resources”. The virtualization innovation has assisted companies in a positive way, but also can inflict negative wounds to the organization. Virtualization is a proven software technology that is rapidly transforming the IT landscape and fundamentally changing the way that people compute. The 1960s was when virtualization was first deployed by IBM, itts main purpose was to operate mainframe hardware through separating them into virtual machine. In the 1980s and 1990s virtualization was not needed due to the growing numbers of desktop computing and x86 servers. New issues came to rise such as soaring maintenance and managing cost which lead to the creation of virtualization for x86 platform. Virtualization significantly drops general IT costs. Virtualization permits you to run several operating systems on a single computer. In July 2006 Microsoft made public a free Microsoft Virtual PC 2004 which is a windows hosted virtualization program. The latest version is combined with Windows 7 operating system (http://www.infobarrel.com/History_of_Virtualization)...
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...Legal Issues for Managers Legal Issues for Managers: Potential Liabilities The object of this essay is to advice on potential liabilities of Cena, Rock, Kofi and Punk. First and foremost delivery driver Cena failed to check his trailer was properly coupled to his truck. While driving the trailer detaches, rolling down hill colliding with Rock, a motorcyclist. Due to Cena’s negligence Rock, not wearing a crash helmet suffered severe injuries and damages to his body and motorcycle. Per Lord Atkins “we owe a duty of care if it is reasonable to foresee that another person might suffer damage as a result of our act or omissions”. (Lord Atkins) Rock may state, surely Cena had a duty of care to ensure his vehicle was suited for purpose. Nevertheless, since Rock was not wearing a helmet, Cena may argue that Rock is liable for some of his injuries. Comparably under the case of Smith V Leech Brain & Co Ltd and Another [1962] All Er 1159, Smith incurs fatal injuries when molten metal burns his lips, leading to cancer and eventual death. This being said, Smith “already had a pre-malignant condition”. The defendant argued, “Smith may have contracted cancer due to his condition, regardless of the accident”. (Smith V Leech Brain, 1962) Conversely, but for the burn, Smith may have never developed cancer. According to Thin Skull Rule “a defendant is liable for the full extent of the victim's injuries even if, due to some abnormality or pre-existing condition, the victim...
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...Robert W. Morley NT1210 October 20, 2012 Week 5 Essay VMware has been the market leader in virtualization products for many years now. Microsoft with their “slow but steady” pace in the field has defiantly taken some major leaps and bounds in their offerings to the world of virtualization now. The two solutions that shall be discussed here are VMware’s vSphere 5 and Microsoft’s Hyper-V. While both are great products, and share many of the same basic capabilities, pricing and limitations on said capabilities is what will ultimately separate these two from one another. VMware as stated above has been the industry leader for years when it came to virtualization whether on a single workstation or across an entire network. It has a very easy and logical interface that can be quickly learned by most in a very short time, assuming that the proper networking, deployment, and OS knowledge is already present. VMware’s vSphere 5 does have pricing attached to it, opposed to Microsoft’s Hyper-V which is free and integrates seamlessly into current Window OS configurations. The price for management is not free on either however, and this is where VMware seems to shine with its lower pricing structure. VMware does also offer a bundle/kit pricing where Microsoft does not currently offer that option for the Hyper-V. Virtual migration features will be the next biggest contrast between these two virtualization giants. VMware offers automated live migrations, power management, and storage...
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...HCP 220 Week 3 Checkpoint Equivalent Measurements and Measurement Symbols https://hwguiders.com/downloads/hcp-220-week-3-checkpoint-equivalent-measurements-measurement-symbols/ HCP 220 Week 3 Checkpoint Equivalent Measurements and Measurement Symbols In addition to a patient’s weight and dose of medication, a pharmacy technician must have an understanding of the different systems of measurement to prevent medication errors while interpreting prescriptions. The following exercises provide opportunities for you to practice calculating equivalent measurements. Refer to Table 4-5 and Table 4-6 on p. 30 for abbreviations and symbols for ounce in both the apothecary and household systems. Although it is not noted in the text, one cubic centimeter (cc) is equivalent to one mL. For example, 5 cc = 5 mL, 3.1 mL = 3.1 cc, and so forth. Resource: Ch. 4 of Pharmaceutical Calculations for Pharmacy Technicians: A Worktext Showall your calculations in a Microsoft® Word document Calculateequivalent measurements within the metric system for the following exercises: 1. 2 mcg = ____ mg 2. 0.4 L = ____ mL 3. 100 mg = ____ mcg 4. 600 mg = ____ g 5. 3 kg = ____ g 6. 1 mm = ____ cm 7. 250 mL = ____ L 8. 125 mcg = ____ mg 9. 60 kg = ____ g 10. 500 mcg = ____ g Complete the following exercises: 1. Test Your Knowledge, p. 32: Problem 34 & 35 2. Test Your Knowledge, p. 33: Problems 41, 63, & 64 Postyour work and answers to both sets of...
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...TIGERS The tiger (Panthera tigris) is the largest cat species, reaching a total body length of up to 3.38 m (11.1 ft) over curves and weighing up to 388.7 kg (857 lb) in the wild. Its most recognisable feature is a pattern of dark vertical stripes on reddish-orange fur with a lighter underside. The species is classified in the genus Panthera with the lion, leopard, jaguar and snow leopard. Tigers are apex predators, primarily preying on ungulates such as deer and bovids. They are territorial and generally solitary but social animals, often requiring large contiguous areas of habitat that support their prey requirements. This, coupled with the fact that they are indigenous to some of the more densely populated places on Earth, has caused significant conflicts with humans. Tigers once ranged widely across Asia, from Turkey in the west to the eastern coast of Russia. Over the past 100 years, they have lost 93% of their historic range, and have been extirpated from southwest and central Asia, from the islands of Java and Bali, and from large areas of Southeast and Eastern Asia. Today, they range from the Siberian taiga to open grasslands and tropical mangrove swamps. The remaining six tiger subspecies have been classified as endangered by IUCN. The global population in the wild is estimated to number between 3,062 and 3,948 individuals, down from around 100,000 at the start of the 20th century, with most remaining populations occurring in small pockets isolated from each...
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...HCR 220 Week 9 Final Project How HIPAA Violations Affect the Medical Billing Process To Buy This material Click below link http://www.uoptutors.com/HCR-220/HCR-220-Week-9-Final-Project-How-HIPAA-Violations-Affect-the-Medical-Billing-Process Part One: Resources:Appendix A, Appendix C, and Table 8.3 on pp. 258–259 of Medical Insurance Refer toTable 8.3 on pp. 258–259 of your text to complete the CMS-1500 form, located in Appendix C, according to the following case study: A 67-year-old Medicare patient presents to the office, exhibiting symptoms of HIV infection. After detailed examination, symptoms are determined to be advanced AIDS with manifestation of Kaposi’s sarcoma and other opportunistic infections. Name: James Brown Account Number: 080811 Insurer: Medicare Policy Number: 1098765 ID number: 12345678910 DOB: 02/01/1940 Gender: Male Insured: James Brown Address: 1600 Pennsylvania Ave. Wash. D.C. 60000 Marital Status: Widowed Patient’s Employer: Retired Nature of Condition: HIV, AIDS, Kaposi’s sarcoma Date of Illness: 06/01/2007 Referring Physician: Thomas Glassman, M.D. Physician ID: 1080808080 Federal Tax ID: 5551116679 Dates of Service: 06/01/2007, 06/15/2007, 07/07/2007, 08/01/2007 Procedure: Detailed examination, screening blood panel, pathology services Patient Signature Include ICD (categories only), CPT, HCPCS, and insurance information. If you believe there is insufficient information provided to fill a required field with data...
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...Question 3: Problem 5-21 (pp. 220-221) Hint: To answer question 6 of the problem, you need to find the change in contribution margin using the incremental analysis. Profit would remain unchanged if the change in fixed costs (advertising exp.) equals the change in contribution margin. 5-11 1. Breakeven point and sales sales 600k 40$/unit Variable expense 420k $28/unit CM 180k $12 Fixed expense 150k NOI $30k Fixed exp/ (cm/unit)= 150k/12= 12500 products Sales=12500*$40= $500,000 2. Total contribution margin is 150K at break-even point, which is equal to fixed expense 3. Target profit of $18,000 Fixed exp + profit (18k) = CM/unit *Q 150k+18k= 12*Q Q=14,000products Sales=40* 14000= 560000 V Exp= 28* 14000= 392000 CM 168,000 Fixed exp 150,000 Profit 18,000 5. CM Ratio CM= CM/ Sales per unit = 12/40 *100= 30% If monthly sales is increased by 80,000. NOI? 30%*80,000= 24,000 NOI would increase by $24,000 5-12 1. sales 90/ unit v exp 63/ unit CM 27/ unit f exp 135,000 break-even= fixed exp= CM*Q 135,000/27= Q= 5000 products Sales= 5000*90 = $450,000 2. If Variable exp increase, it will result higher break even point. If Variable exp increase, it will cause CM to be lower, which requires more units to be sold in order to match Fixed exp(break-even point) 4. New price= 81 sales / unit 25% increase in sales CM= 81-63= 18 /unit Fixed...
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...Page: | 1 2 | 1. | Question : | (TCO A) The variable portion of advertising costs is a | | | Student Answer: | | Conversion YES... Period NO. | | | | Conversion YES .... Period YES. | | | | Conversion NO.... Period YES. | | | | Conversion NO.... Period NO. | | Instructor Explanation: | Chapter 2 | | | | Points Received: | 0 of 6 | | Comments: | | | | 2. | Question : | (TCO A) The costs of staffing and operating the accounting department at Central Hospital would be considered by the Department of Surgery to be | | | Student Answer: | | direct costs. | | | | sunk costs. | | | | incremental costs. | | | | None of the above | | Instructor Explanation: | Chapter 2 | | | | Points Received: | 0 of 6 | | Comments: | | | | 3. | Question : | (TCO A) The cost of lubricants used to grease a production machine in a manufacturing company is an example of a(n): | | | Student Answer: | | period cost. | | | | direct material cost. | | | | indirect manufacturing cost. | | | | direct labor cost. | | | | None of the above | | Instructor Explanation: | Chapter 2 | | | | Points Received: | 6 of 6 | | Comments: | | | | 4. | Question : | (TCO A) When the activity level is expected to increase within the relevant range, what effects would be anticipated with respect to each of the following? | | | Student Answer: | | Fixed...
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...CM = sales – vc CM/unit = SP – VC BE/unit = FC/CM = FC/(SP-VC) BE/$ = TFC/CMR Margin of Safety = Sales – BE Degree of operating leverage = CM/operating income E4-13 Solution CMR = CM/sales =7.60/19 =0.40 Unit variable cost = $19 x 0.5=60 -$11.40 Unit CM = 19 – 11.40 =7.60 BE units = 874000/7.60 = 115000 BE sales revenue = 19 x 115000 = 2185000 BE sales revenue E4-26 Price VC CM # of units 1) Product Price – VC = CM x sales mix = package CM Vases 100 75 25 2 50 Figurines 175 105 70 1 70 Total $120 BE packages = 75000/120 = 625 BE vases = 2 x 625 = 1250 BE figurines = 1 x 625 = 625 2) Product Price – VC = CM x sales mix = package CM Vases 100 75 25 3 75 Figurines 175 105 70 2 140 Total $215 BE packages = 75000/215 = 349 BE vases = 3 x 349 = 1250 BE figurines = 2 x 349 = 625 P4-30 Unit CM = 5,760,000/384,000 = $15 BE point = 3,000,000/15 = 200,000 units CM ratio = 15/50 =0.30 BE sales = 3,000,000/0.3 = $10,000,000 Or 50 x 200,000 = $10,000,000 Increased contribution margin (3,000,000 x 0.3) $900,000 Less : increased advertising expense 300,000 Increased profit $600,000 3) 945,000 x 0.3 = $283,500 4) We can simply focus on increased sales revenue to determine profitability because any increase in profit will automatically add the gross margin of those sales to profit. 5) MOS = $19,200,000 – 10,000,000 = 9,200,000. 6) 5,760,000/2,760...
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...Question : | (TCO A) The following data (in thousands of dollars) have been taken from the accounting records of Larden Corporation for the just-completed year. | Sales | $950 | | Purchases of raw materials | $170 | | Direct labor | $210 | | Manufacturing overhead | $220 | | Administrative expenses | $180 | | Selling expenses | $140 | | Raw materials inventory, beginning | $70 | | Raw materials inventory, ending | $80 | | Work-in-process inventory, beginning | $30 | | Work-in-process inventory, ending | $20 | | Finished goods inventory, beginning | $100 | | Finished goods inventory, ending | $70 | Required: Prepare a Schedule of Cost of Goods Manufactured statement in the text box below. | | | Student Answer: | | Direct Materials Raw materials inventory, beginning $70,000.00 Purchases of raw materials $170,000.00 Sum of RM $240,000.00 Raw materials inventory, ending $80,000.00 Material used in Production $160,000.00 WIP Work-in-process inventory, beginning $30,000.00 Sum of RM $240,000.00 Direct labor $210,000.00 Manufacturing overhead $220,000.00 WIP Available $700,000.00 Work-in-process inventory, ending $20,000.00 Cost of Goods Manufactured $680,000.00 Finished Goods Finished goods inventory, beginning $100,000.00 Cost of Goods Manufactured $680,000.00 Finished Good Available $780,000.00 Finished goods inventory, ending $70,000.00 Unadjusted COGS $710,000.00 | | Instructor...
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...Pythagoras theorem Abstract Pythagoras theorem gives a relationship of the three sides of right angled triangles. It is extended to draw relationship among the interior angles of such right-angles triangles to form what is known as trigonometrical ratios. The theorem has vast application in science and mathematical phenomena. It is also used in the derivation of other theorems. This paper attempts to uniquely explain the theorem by experiment. Calculations and measurements will be done to arrive at stated proofs. I addition, theoretical values (value obtained through calculation) and practical ones are compared to establish the degree of error so allowed. Introduction Pythagoras theorem is mathematically expressed as So that c is the square root of the first two terms The sides as labeled are: a is the adjacent, b the opposite and c the hypotenuse. Therefore, the square of the hypotenuse is equal to the sum of the squares of the opposite and the adjacent. The adjacent can be called the base and the opposite the height of the triangle. These two sides are often referred to as the legs of the triangle and the hypotenuse as the longest side of the triangle. Relationships of the interior angles This is basically the trigonometrical ratios. Included angle is the angle enveloped by any two sides in the triangle. We use capital letters to denote the angles so that A is the angle included by band c. Similarly the rest will be B and C. stated otherwise, c corresponds...
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...AIBO grew out of Sony's Computer Science Laboratory (CSL). Founded in 1990, CSL was set up to emulate the famed innovation center at Xerox’s Palo Alto Research Center (PARC). CSL's first product was the Aperios operating system, later to form the base software AIBO's. When Nobuyuki Idei became president of Sony in 1995, he sought to adopt a digital agenda, reflected in the new motto he gave the company, “Digital Dream Kids,” and the prominence he gave to CSL.[8] Two AIBO Prototypes and transparent ERS-7 Famed engineer Dr. Toshitada Doi is credited as AIBO’s original progenitor: in 1994 he had started work on robots with artificial intelligence expert Masahiro Fujita within CSL. Fujita would write that the robot's behaviors will need to “be sufficiently complex or unexpected so that people keep an interest in watching or taking care of it”.[9] Fujita argued that entertainment robots might be viable as "A robot for entertainment can be effectively designed using various state-of-the-art technologies, such as speech recognition and vision, even though these technologies may not be mature enough for applications where they perform a critical function. While there exists special and difficult requirements in entertainment applications themselves, limited capabilities in the speech and vision systems may turn out to be an interesting and attractive feature for appropriately designed entertainment robots." His early monkey-like prototype "MUTANT" included behaviors that would become...
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