...Sigrid Hazel Jimenez Literacy narrative For the past month I’m now convinced that I’m in a new world thus shouldn’t retreat for this is a big opportunity that I must grabbed beforehand, a cold breeze that tickles my body, the season turned to be winter and the night was clear and cold, cars progressed for about forty to fifty miles per hour had notified me that there’s no turning backs before while I stood at the third arrival gate of Phoenix Sky Harbor Int’l Airport awaited for my brother to fetched us everything I’ve seen that night marked my entrée to the United States. I’ve been very blessed, because this is a lifetime opportunity that anyone searched for. No matter what might happened to me after years passed I would always be a proud Filipino. I have to embrace this country’s culture and lifestyle for me to handle things on my own. Thanks to my family who never left me empty-headed about different matters herein this land, it is like you’re like a newborn baby that needed to be looked after. The language has never been a problem to me for I’ve been in that curriculum since I entered preschool. I spoke the language, but never been an outstanding speaker or writer. I used to have an average scores in my writing skills and fair scores in my speaking skills. I’m more of a listener than a speaker, thoughts because the best way I could have expressed my feelings is through writing and I lived by the thought that writing could express deeper feelings than speaking and wouldn’t...
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...With today's ongoing recession, and the economy showing no signs of recuperating, many people continue to struggle to find jobs. Numerous job fields where many applicants would be considered for hire now are experiencing hiring freezes and begin to close doors. Upon returning from Iraq in 2008, I planned on joining Law Enforcement, however I was unable to because most of the surrounding cities in Los Angeles County were on a hiring freeze. There should always be recruitment for Police Officers because their role is a critical one; they keep the public and streets safe. As we continue to try and better our economical stability, Americans are struggling more than ever to get into well paying stable jobs. As most of us know, when the recession was beginning in 2008 many people were laid off from jobs. Companies that were in the market for countless years suddenly went out of business. When businesses went out numerous people were laid off, losing their primary source of income sending them to the unemployment line. As of now, state unemployment rate is at 10.7, almost 2 Million Californians facing unemployment. To this day there is no clear sign of when all these Californians will be able to return to work. In 2008, hopeful in becoming a Police officer and not fully aware of the economy's turn, I began to apply for Police Officer positions. Most city Police Department internet sites had listed they were no longer hiring, stating there was a freeze, or simply "hiring soon". Knowing...
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...And the Fraud Continues Tanya Niessen Professor Bill Makkawi Forensic Accounting April 22, 2012 Existing Internal Control Weaknesses at MCI There were several existing internal control weaknesses at MCI in which Walt Pavlo used to his advantage when he perpetrated the fraud. One weakness was that Pavlo helped create the accounts receivable process and therefore knew the strengths and weaknesses of the process (Lyons & Tocco, 2007). This allowed Pavlo to manipulate the records to his advantage and defraud MCI within about two years before being caught by Jim Wanserski. Another weakness is the fact that Pavlo seemed to do all the steps in the accounts receivable process by himself, which included receiving payments and writing off receivables. Pavlo used his position to his advantage and came up with tricks to help him steal millions of dollars from his employer. Pavlo’s tricks allowed him to hide his fraud from everyone until he was caught. One such trick was that Pavlo converted accounts receivable items into notes receivable. This allowed the accounts receivable item to be listed on the balance sheet as an asset rather than an expense. Another trick Pavlo used was to mask the bad debt by using the unapplied cash from the funds that were not allocated to specific accounts within MCI. In order for the expenses from the write-off receivables not to hit the income statement, Pavlo would allocate the additional funds over $50 million to the delinquent or bad...
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...Introduction This is a complex fraud and financial crime that has an element of collusion. The collusion is among individuals, Walt Palvo and his cohorts, within the organization. It is a fraud that involves a controller or sophisticated participant within the organization’s financial reporting structure. Palvo worked at MCI in the carrier’s financial unit and was one of a group of managers responsible for billing and collections for the carrier business segment. This is an organized crime and to a greater extent, a white collar crime, comprised of respected, business and professional men. These executive level individuals worked in concert (collusively) to override the system of internal controls through the sophisticated use of journal entries, other financial reporting choices and through material and unusual transactions. Due to the unique nature of this type of fraud, large dollars are involved and the damage can be devastating. 1. Discuss the internal control weaknesses that existed at MCI that contributed to the commission of this fraud. When complex fraud and financial crimes are involved, as in the case of MCI, the first thing that comes to mind is the internal control structure. This is the primary concern –that the internal controls are generally ineffective in preventing fraud and other financial crimes. MCI is not an exception. The internal control weaknesses that existed at MCI that contributed to the commission of this fraud can first of all be seen in the area...
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...Continues 1 And The Fraud Continues Andrea Williams-Weston Strayer University ACC571 Dr. Dushyant Gosai July 22, 2012 Continues 2 Walt Pavlov’s Background Pavlo received his engineering degree from West Virginia University and an MBA from Mercer University in Atlanta. He began working as a financial analyst at Goodyear Aerospace and later worked as a contract manager at GED-Ltd, before joining MCI in 1992. During his employment at MCI, Pavlo worked in the carrier’s financial unit and was one of the group managers responsible for billing and collections for the carrier business segment. “In 1996, Pavlo began to perpetrate a fraud involving several MCI customers. When the scheme was completed; seven MCI customers had been defrauded over a six-month period, resulting in $6 million being funneled to the Cayman Islands. In January 2001, Walt Pavlo pleaded guilty to wire fraud and money laundering and was sentenced to a 49-month prison sentence. He entered a federal prison shortly thereafter,” (Kranacher, Riley, & Wells, 2009). 1. Discuss the internal control weaknesses that existed at MCI that contributed to the commission of this fraud. Walt Pavlo was responsible for billing and collections of nearly $1 billion in monthly revenue for MCI’s carrier finance...
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...ACC571: FORENCIS ACCOUNTING | Case Study 1: And the Fraud Continues | SOLIAT KOSOKO | | Professor: Dr. Timothy Franklin Deleanor Brown | 1/20/2013 | Introduction This case demonstrates organized crime, occupational fraud and abuse. This crime is commonly seen among individuals and organizations that are in a lot of social and financial pressures. Some of the crimes involve organize crime are money laundering, mail and wire fraud, conspiracy and racketeering. Any organization that has weak or no internal control gives employees the opportunities to commit fraud or use company assets without permission. In this case there were multiple internal control weaknesses that allowed Pavlo to carry out the fraud and the different tricks he used to cover the whole scam. In this paper I would be discussing the internal control weaknesses that existed at MCI and contributed to the commission of this fraud, identifying and justifying the approach I would take if I suspected fraudulent activity within an organization, the ethical nature of Pavlo’s actions in this case and the theory related to crime causation to this case. Discuss the internal control weaknesses that existed at MCI that contributed to the commission of this fraud. Internal Controls is an integral part of any organization's financial and business policies and procedures. Internal controls consists of all the measures taken by the organization for the purpose of protecting its resources against waste, fraud, and inefficiency;...
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...While procurement and contract managers are not expected to be legal experts, it is very difficult to manage a contract well without a basic understanding of the key elements to a contract and the meaning of significant terms and clauses. The Australian public service has been highly criticized from being “risk averse” what does this mean for a contract manager? There is a distinction between a good contract manager and a bad contract manager: • A bad contract manager is not very well qualified and applies or thinks that they are following the rules for the sake of the rules even if it means a less than desirable outcome in business terms. • A good contract manager is well-qualified and asks how can we interpret the law responsibly and reasonably to ensure the best possible business outcome. Law and rules were created to serve society rather than society serves the law and rules. In this article I examine some of the legislative areas pertaining to contract management that every Contract Manager should be aware of: Estoppel by Conduct Estoppel by conduct is a form of estoppel relevant to contract managers, and is based on the concept that a party cannot deny a circumstance if their actions and statements are inconsistent. In other words, a contract manager can be estopped from demanding services to be delivered in accordance with a contract if they have previously: • Verbally accepted services that were delivered in a manner inconsistent with the contract, • Done nothing...
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...Cola War Continue: Coke and Pepsi in 2010 1. Over the century the CSD industry has its dominance in the non-alcoholic beverage market. The basic structure of the CSD industry is based on production and distribution, involving four participants: concentrate producers, bottlers, retail channels and suppliers. The concentrated manufacturing process requires a small capital investment for machinery, overhead and labor. They blend raw material ingredients, packaged the mixture and ships to bottlers. They are also in charge of negotiating CDAs with national retailers. The bottlers purchase concentrate, add carbonated water and high-fructose corn syrup, bottle or canned the product and deliveries to customers accounts, managing the CSD brand’s in positioning trademark label, self-space, point-of- purchase displays. Distribution to the retail channels is divided into supermarkets (29.1%), fountain outlets (23.1%), vending machines (12.5%), mass merchandisers (16.7%), convenience stores and gas stations (10.8%) and other outlets (7.8%). Suppliers provide inputs to concentrated producers and bottlers. In the 70’s the annual Americans consumption of CSD was 23 gallons, from that time, the industry grew by an average of 3% per year over the next 3 decades. Market share dropped in 1990 from 71% to 55% in 2009. The shift in consumption evolved in 2005 after CSDs was identified as the largest source of obesity-causing sugars in the Americans diet. To adapt to new time and consumer...
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...COLA WARS CONTINUE COKE and PEPSI IN 2006 Adityo Wibowo (10 / 310520 / PEK / 15397) Yohan Suryanto P (10 / 310533 / PEK / 15410) Muhammad Jusuf (26E1024) MAGISTER OF BUSINESS ADMINISTRATION FACULTY OF ECONOMICS AND BUSINESS GADJAH MADA UNIVERSITY 2010 PROFIL PERUSAHAAN Pada 8 Mei 1886, Dr.John Stith Pemberton, ahli farmasi berkebangsaan Amerika mencampurkan jenis sirup, obat elixir, French Wine of Coca, Bordeaux, kokain dan kafein (yang berasal dari biji kola). Ramuan itu adalah minuman soda pertama. Saat Atlanta melarang mengkonsumsi alkohol tahun 1885, Pemberton mengganti French Wine of Coca menjadi anggur Prancis biasa lalu menambahkan gula murni, asam sitrat, dan minyak esensial aneka buah ke dalam minumannya. Pemberton menyebutnya Coca-cola. Coca cola menjual empat dari lima top minuman non alkohol sedunia, diantaranya: Coca- cola, Diet coke, Sprite, dan Fanta. Coca cola mempekerjakan 71.000 orang dilebih dari 200 negara, kurang lebih memproduksi 400 merk yang terdiri lebih dari 2600 produk minuman. Produk-produk coca cola didistribusikan melalui restoran dan toko makanan, serta pemasok. Dr. Pemberton menjual ciptaannya dengan harga 5 sen per gelas di apotiknya dan mempromosikan produknya dengan membagi ribuan kupon yang dapat ditukarkan untuk mencicipi satu minuman cuma-cuma. Pada tahun tersebut ia menghabiskan US$46 untuk biaya periklanan. Pada tahun 1892, Pemberton menjual hak cipta Coca - Cola ke Asa G. Chandler yang kemudian mendirikan perusahaan...
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...Bus 478 Strategy MEMO To: Anthony Chan, Bus 478 Instructor From: Li Jiang, Bus 478 Student Date: January 11th, 2016 ------------------------------------------------- Subject: Cola War Continues: Coke and Pepsi in 2010 Coke and Pepsi have duopoly the soft drink market for decades. It is a mature market with low growth. For all the years, Coca-Cola and Pepsi have built significant brand identity. When people thinking about buying cola, they cannot tell a third brand’s name. Both of them have built mature distribution channels and their large sales volume archives them economic of scale already. Suppliers to Coke and Pepsi have weak power since there are many suppliers in market due to low entry level. Suppliers have to give Coke and Pepsi lowest price to keep their business with the giants or they will lose business to competitors. Coke and Pepsi corporate with many bottling companies. These regional companies are not capable for developing their own drink and advertising. The barrier of entry is also low so their profitability are restricted by Coke and Pepsi, and distribution channels. They have no power to raise price or competitors will take over their business. As concentrates businesses, Coca-Cola and Pepsi have strong power over bottling business. As long as these bottling companies want to corporate with Coca-Cola or Pepsi, they have to agree to refuse similar products from other new brands. However, Coke and Pepsi always have rights to change to another...
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...As the world continues to evolve, explore, industrialize and spread to all corners of the green earth, humans are consuming and impacting the natural cycle of nature. From greenhouse gases like CO2 to material waste and contamination, humans have an impact anywhere they live. In this modern age, that’s nearly everywhere. We have all heard of the Global warming debate, being a layman does not help to decipher the rhetoric from the hard facts (known or not). According to the EPA’s “Climate Change Risks and State Adaptation” web-page, climate change is steadily affecting water, energy, ecosystems, agriculture and your health and transportation. (United States Environmental Protection Agency, n.d.). It is up to each state to save itself the best way it sees fit in anticipation of the inevitable increase in heat waves, flash floods, heavy rains and the rising sea level. Everything from an energy curfew, cap and trade, incentives for running a low GHG business and having funding to research more efficient ways to do business and have a lesser impact. On the other side of the debate you have scientists that say global warming is a natural part of the evolutionary cycle of nature, or that it is not occurring at all. In the 60s and 70s some scientists insisted that global cooling was happening (it reminds me of the twilight zone episode from 1961, “The Midnight Sun”). Most recently you have the co-founder of the Weather Channel John Coleman come out on a national news network and say...
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...Cola Wars Continue: Coke and Pepsi in 2006 Question: Identify the key marketing issues (Company weakness and the main opportunities and threats for company) met by Coke and Pepsi. SWOT | Cola | Pepsi | Strengths | * The flagship of soft drink global market share, approximately 40% * High profit margin by shifting some cost to bottlers * Strong marketing campaign * Expanded manufacturing and distribution system that kept prices low, Coke located in more than 200 countries. | * The biggest market share of non-carb productions in US and the second best selling soft drink brand in the world. * Aggressive marketing strategies using the target customer, Pepsi Generation. * Offered the product innovation. | Weakness | * Decreasing in CSD market. * Having a complex relationship with North American bottlers. * Reacting slowly with new market trends. | * Decreasing in CSD market. * Lack of sensitivity in expanding the global system. * Focusing only young people. | Opportunities | * The soft drink demand in Pacific-Asia Countries increases over 40% steadily. * Entry in the fast growing of energy-drink segment and new packages. * Dominating in Western Europe and much of Latin American. | * Positioning in the Middle East and Southeast Asia. * Growth in healthier beverages. * Growth in Tea Asia and functional drink beverages. * The younger generation structure of the global population. | Threats | * The powerful competitor Pepsi...
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...it to show that the Angiotensin-converting enzyme insertion or deletion polymorphism has a correlation with hypertension. The article does not claim causation, but states that 222 adults with hypertension and 218 without participated in a study. Several different measurements were taken such as: fat profiles, blood sugar, blood pressure, anthropometric measurements. Then ACE I/D polymorphism was determined from these measurements. The Angiotensin-converting enzyme genotypes that were looked at could be DD, ID, and II. Those with hypertension were seen most likely to have the ID genotype, meaning that ACE insertion/deletion is correlated to hypertension (Singh, et all). All of these studies show the extensive study that is and will continue to be done with enzymes. Since enzymes are necessary to allow the cells to function, there is an endless availability to manipulate these enzymes and study how they may help or worsen diseases. In the future I imagine there will be more concrete evidence on which enzymes do impact diseases, these studies will likely be repeated, and treatments may be innovated. A big hope in this aspect is that if enzymes do allow for antibiotic resistance in superbugs, antibiotics will be able to be modified to change this. The extent of this research surprised me, enzymes take part in a huge amount of reactions within the human body, so it is understandable that there would be hundreds of studies on what they can do, but it was hard to discover...
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...hold for me without my degree. Now, in my second attempt at Phoenix, I know that there are certain essential practices that I will need to reply to reach the level of success I want to see. The main factors that will aid in my academic success are setting goals for myself using specific learning style and abilities, developing my writing skills using resources provided by the university and other credible sources beyond the university, and a complete understanding of the importance of academic integrity. Setting goals have been proven to improve performance on any task. When a student sets goals for his/herself and then is successful in reaching those goals, they feel better about themselves and about their capabilities, and thus continue to set and accomplish goals throughout their academic career. Students make two main types of goals; mastery and performance. Throughout my academic career, I've mainly set performance goals; goals that mainly focus on doing well on a certain assignment or class. These goals gave me tunnel vision, making me focus on the final grade. I never enjoyed my work, and rarely remembered what I "learned" after taking the...
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...Fantastic Voyage Desire Fleming HS130, Section 03 Unit 9 Assignment Kaplan University 6/13/2014 Fantastic Voyage This essay will discuss the travels of a hamburger, french fries, and a root beer through the gastrointestinal tract of a 55 year old man. There will be a lot of sights to explore along the way. A description of the entire digestive process will take place. After the description, the voyage will continue on through the distal ilium through the mucosal membrane. Then travels will resume in the bloodstream via the superior mesenteric vein. All major passageways and structures will be described going through the superior mesenteric vein all the way to the left renal artery. Once the voyage gets to the kidney, the nearest nephron will be entered. All structures will be discussed passing through on the way to the urinary tract where the voyage will exit out through the urethra. This journey is quite far but very interesting. The gastrointestinal tract is also known as the alimentary canal. Its main function is to digest food through various muscle movements and hormone and enzyme release. The tract is around 20-25 feet in length (wisegeek, 2014). The gastrointestinal tract consists of the mouth, pharynx, esophagus, stomach, small intestine, large intestine, and anus. It also consits of accessory organs which include the tongue, mouth glands, pancreas, liver, and the gallbladder. Each and every one of these parts work together to break down food so it can be easily...
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