...The False Claims Act: NetApp and GSA Vernessa L. Minnifield Dr. Canuto Campos LEG 505 Abstract The company, Network Appliance Inc., also known as NetApp, paid the government $128 million to settle allegations it overcharged GSA customers for information technology products. The case alleged that NetApp did not give accurate information about discounts offered to commercial customers. Under federal rules, companies are required to disclose how much commercial customers pay to ensure that GSA can negotiate the lowest price for the government. This paper will provide an ethical analysis of the case, identify contributing factors, and recommend corrective actions for the issues addressed. The False Claims Act The False Claims Act is an important tool for U.S. taxpayers. It is used to recover monies stolen through fraud by government contractors. Under the False Claims Act, 31 U.S.C. §§ 3729-3733, those who knowingly submit, or cause another person to submit, false claims for payment of government funds are liable for three times the government’s damages plus civil penalties of $5,500 to $11,000 per false claim (TAF, 2011). The act imposes liability on any person who (1) submits a claim to the federal government that he or she knows is false, (2) knowingly submits a false record in order to obtain payment from the government, or (3) obtains money from the government to which he or she may not be entitled and then uses false statements in order to retain the money...
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...lives, mainly because of varying decisions and outcome are challenging enough to trial our ethics as an individual or a business. Business ethics as defined by Kirk O Hanson is “the study of standards of business behavior, which promote human welfare and the good” (Hanson 2012) In other words, ethics is about how we behave and about the standards that guide our judgements and decisions. Lauren company as we see in this context are professionals and are expected to make good decisions because the decisions they make will affect people’s lives and before a final decision can be made on a particular product, they have to weigh the technical side and the impact of such product like safety, usability, cost and affordability.(McFarland 2012). A critical look into this case study is necessary as it affects Lauren as a person, (who is in a dilemma on if she should allow the production of product that is substandard), her company (with the option of either to re do production risking losing the contract or to pass the device risking their goodwill). The customer company who are just growing their products and at a risk of losing their entire line of production if the device fails and lastly the public or end users who will be sold a product that’s far from what is being advertised. In advising Lauren, I will engage the use of ethics tests to support my opinion. First, I will like apply the ethics utility test by highlighting consequences on each stakeholder. The test asks if the product...
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...Introduction Ethical issues in government contracting range from a wide variety of things, from accepting bribes to collusive bidding. While, there are protocols such as the Procurement Integrity Act and government employees may be aware of the consequences, it is apparent that fraudulent activity in the procurement process is all too common. One of the biggest problems with committing fraudulent acts during the procurement process is that it betrays the trust of taxpayers. There are precautions that can be taken to ensure procurement fraud is seen less and less in the acquisitions process. I. Procurement Integrity Act The Procurement Integrity Act prohibits government employees from disclosing and obtaining contractor bid or proposal information...
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...leadership between two managers in a contracting firm, the first one has no regard whatsoever for ethics and the other one has high ethics. It also looked at the working relationship between employees and a manager that can be trusted and how it affects both employee motivation and the productivity of the organization. Problem As a student, I had the opportunity to work with two different contracting firms. The norm for most contracting firms is to pay employees their basic salary and encourage them to go out and hustle for contracts. Each contract gotten means that the employee that got the contract will apart from receiving basic salary, he/she will also get 10% of the profit from the contract. A typical working day environment with my first manager consist of people shouting and calling each other unprintable names, police officers paying us visits and numerous court summons, all of these are from people who he had deals with and could not keep to the terms. He ate people’s money and was known as a man with little integrity. Instead of his workers bringing jobs to him, they rather give it to someone else and just sit in the office and receive basic salary, I watched this firm crumble. My second experience was with a manager who kept to his words. Agreements were honored. He had a reputation for being honest and respecting agreements. People brought jobs for him both within and outside the firm. Up till date, he keeps growing. Ethics and leadership Unethical leaders...
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...Prepared for: Potomac College MGMT 450 – Contract Modification and Options Final Exam As a country, the United States has many needs to obtain goods, services, and real estate. These needs are addressed through acquisition by contract. Through purchase or lease, the Federal Government contractually procures supplies, services, and interests in real property. While Federal Government contracting has the same elements as contracting between private parties, i.e. a lawful purpose, competing parties, offer and acceptance, terms of the offer, etc., Federal contracts are regulated to a much higher degree since the funds are public and must be appropriated. As needs change, so must contracts. Changes to contracts, or modifications, are written, unilateral, or mutually agreed upon (bilateral). A contract modification may introduce or cancel specifications or terms of an existing contract, while leaving the overall objective intact. Unilateral modifications are issued through change orders, and bilateral changes through a supplemental agreement. (Web Finance, Inc., 2013) There are many reasons why you might want to modify a contract. These would include a contract extension, changes in items or amount, contract duration, changes in payment, price increases or decreases, administrative changes or updates, change in representation of small business size, change or transfer of ownership, and many more. Some written contracts already contain provisions for modifications...
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...Downey Contracting, LLC Christie Anderson BUS/210 11-15-2012 After interviewing several businesses, the one that stuck out the most to me was Downey Contracting. The other two businesses that I interviewed could not even begin to tell me the answers to the questions that I was asking. When I asked the questions they looked dumb founded, I was astonished. I even ask the company I work for and my boss had no idea what I was talking about, it is really sad. People that own or have a business have no idea what is going on and what their structure is, all they could say is that they are there to make money. I do have to agree with them about making money, but they at least should have a structure that they follow. It actually just amazed me that none of them could answer my questions. Downey Contracting is a company that everyone should work for just because of their work ethic and how they treat their employees. The business structure that Downey Contracting uses is a simple business structure. Larry Downey one of the owners of Downey Contracting says, “the business structure we use is simple, we are here to bid jobs and make money.” When we hire people they are all treated as an equal in our company and we strive to make sure that everyone gets their part of the job done. No matter...
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... May 22, 2015 Kindred Todd and the Ethics of OD Introduction We have learned that ethics that are based on value can only assist an Organizational Development Practitioner guide themselves as they move along the paths of their work. Values can be described “as a set of manners that individuals learn while growing up. At times values are different from ethics because usually ethics is publicly agreed upon and for a practice in a profession (“Organizational Development,”). This paper will show the ethical dilemmas and values regarding the role of Kindred Todd. It will explain why it is so important for the OD practitioner to have their values and how important it is because their “judgement will depend on their values. It is also very important that the OD practitioner and the organization be aligned in their values so that they can work “hand in hand” and there will be a purpose for what they are doing (“Organizational Development.”). Ethical Dilemma Situation We have learned throughout this course that adherence to statements of ethics helps prevent the occurrence of ethical problems, OD’s still every day can and will encounter ethical dilemmas. “The antecedent conditions include...
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...ETHICS AND COMPLIANCE SCENARIO 3 THE DIFFERENCE BETWEEN A ‘GIFT’ AND A ‘BRIBE’ Question: (a) Several times a year, office and warehouse personnel are sent “gifts” from vendors. (b) What is the difference between a “gift” and a “bribe”? * * * Answer: (a) The answer to this item is not so ‘clear cut’. While a ‘gift’ may not rise to the level of a kickback, if the ‘gift’ was given with the intent of influencing the Contractor to use the vendor’s services on the federal contract in question - - it would then be illegal. (b) While the words ‘gift’ and ‘bribe’ may seem rather ‘simple’ and obvious to most of us, in business – accepting one or the other (sometimes without even knowing it) - could cost a company millions. The definition of ‘bribe’ and ‘gift’ is as follows: Gift: Something of value given without the expectation of return Bribe: Something of value given with the hope of a future influence or benefit Gifts and bribes can be money or actual items such as tickets to a sporting event, rounds of golf or meals. When a ‘gift’ is given or accepted – regardless of the intention of the gift-giver - it can give the wrong impression and the ‘appearance’ that whatever has transpired is not on the ‘up and up’. In other words, what may have been an innocent gesture – could be interpreted as just the opposite and can blur the lines of integrity, fairness and trust. Depending on whether you do business solely in...
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...Earning management is good or not? Introdcution This essay is to examine whether earning management is it good or bad. Though there is so many debate about whether it should be accepted to be good rather than bad, however, this essay will explain the both side of earnings management. Earnings management reduces the quality of financial reporting, it can interfere with the resource allocation in the economy and can bring adverse consequences to the financial market. This essay analyses both, causes and motives of earnings management as well as possible remedies. Therefore, it is not surprising that market participants, legislators, regulators, and academics are concerned with the need to control financial reporting abuses. The following paper will demonstrate how the effect to the good side and the bad side of it and outline the reason for the impact to appreciate the good and the bad of earnings management. Identify what is key driver of motivation either an earning management is good or bad. This will enable us to analyse the good and bad side nature of the earning management. BODY Good Side of Earning Management There is definitely a good side of earning management if it is properly practice for the benefits of the companies prior to achieving the key performance objective of the companies. Good earnings management means ―reasonable and proper practices. ―Accounting Subjectivity and Earnings Management: A Preparer Perspective‖ referred by Parfet (2000) contends:...
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...Students entering the field of speech-language pathology or audiology recognize the rigorous academic coursework required to complete the degree. They are aware of the time, effort and dedication it will take to become certified professionals. Clinical practicum requirements, internship placements and comprehensive exams are at the forefront of their concerns. Conversely, professional issues including ethics and workplace dilemmas seem to be the least of their worries. Beginning clinicians may enter the workforce assuming all professionals adhere to ethical standards. They may think "workplace dilemmas" are simply fabricated scenarios they will never encounter. Unfortunately, the dynamic and evolving scope of the professions of speech-language pathology and audiology can present unforeseen challenges in the workplace, especially for beginning clinicians. However, with the proper education and training, students can enter the workforce prepared to handle any conflict that may compromise their ethicality. In order to demonstrate how to resolve ethical dilemmas occurring in the workplace, two scenarios involving support personnel, prescription and misrepresentation will be discussed in further detail. The first scenario involves the administrator of an outpatient rehabilitation clinic. She is requiring a certified speech-language pathologist (SLP) to supervise a speech-language pathology assistant (SLPA). While supervising a session, the SLP notices the SLPA performing a diagnostic...
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...-., , -..\ , -.J --l l REPORT OF AN EXPENDITURE VERIFICATION OF A GRANT CONTRACT EXTERNAL ACTIONS OF THE EUROPEAN UNION ...... I 1 ...... 1 1 J J "SUPPORT TO EFFICIENT UTIlJZATION OF ALTERNATIVE ENERGY SOURCES TO IMPROVE THE lJVELIHOQD OF PASTORAL AND AGRO PASTORAL COMMUNITIES IN SOUTHERN ETHIOPIA" l ..., \ ~. ..... \ FED/2011/268 - 372 ..., .... ... GETACHEW KASSAYE & Tel: 55137 11,5511708 P.O. Box 1432 Addis Ababa, Ethiopia co. Chartered Certified Accountants ... -, I --.I l TABLE OF CONTENTS ...,, REPORT OF FACTUAL FINDINGS 3 1. INFORMATION ABOUT THE GRANT CONTRACT 6 ...., 2. PROCEDURES PERFORMED AND FACTUAL FINDINGS 8 -...I l ANNEX 1 FINANCIAL REPORT FOR THE GRANT CONTRACT 13 ~ I -...I ANNEX 2 TERMS OF REFERENCE EXPENDITURE VERIFICATION...16 --I -., ~ -~ t= t= c= 'II ., 't~TC& IJ~ . 'hCi :jA:,i 1 gelac.hew Xassaye cICco. Chartered CertifiedAccountants Tel. 011 - 5513711 011 - 551 1708 011 - 551 7447 011 - 551 72 76 Fax. 251-11- 551 0220 P.O. Box 1432 ADDIS ABABA ETHIOPIA Report of Factual Findings Roberto Orcaado Head of Mission COOPI- Ethiopia Addis Ababa, Ethiopia February 16,2013 Dear Roberto Orcaado, In accordance with the terms of reference dated January 08,2013 that you have agreed with us, we provided our Report of Factual Findings ("the Report"), with respect to the accompanying Financial...
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...SOX effect on DCAA Christy Taylor AC 503 July 11, 2011 SOX effect on DCAA The public looks to financial documents for evidence on the success of companies and a basis for investing decisions. Investors and banks rely upon these documents to provide accurate information for the decision-making process. The accountants and auditors that create and verify the accuracy of the information within these documents hold the trust of those who rely on accurate financial information. Once the trust is broken, it can take time to rebuild. Unfortunately, the publics’ trust in the accounting profession was shaken with several large scandals such as Enron and WorldCom, and they are still working toward repairing the damage. Investors lost faith and hesitated to invest money, which can hurt the economy. In answer to this developing crisis of faith, President Bush signed the Sarbanes-Oxley Act of 2002 (SOX) (U.S. Securities and Exchange Commission, 2010). This act has far reaching effects on every aspect of the accounting and business world. It placed into effect guidelines and repercussions in accounting to help prevent future fraud. Those standards that were already in place, adapted to SOX and changed to meet the more stringent requirements. One such example is Defense Contract Audit Agency (DCAA) standards. Like all agencies, DCAA had to adapt to the new requirements of SOX, but the changes needed to first be defined. Sarbanes-Oxley Act of 2002 Sarbanes-Oxley Act of...
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...sports name in wear and equipment. So, why is Nike’s ethics in question? Has greed and publicity become their motto at any costs? Nike spends multimillion dollars a year hiring well-known athletes to advertise their products yet cannot seem to stay out of the media’s eye of their contracting or subcontracting techniques of their products to be built in third world countries. In 1996, Nike has been charged by critics with engaging in a variety of unethical employment practices in countries that exercise little or no control over the conditions of labor or whose governments are corrupt and can be bought off (De George, 2006, chap. 20). In dealing with business issues, a company needs to be aware (what are the issues), articulate (justify and express decisions), and application (reach a decision, train and explain ethics to employees). Ethical behavior has to start at the top of a company and work its way down. Here we will compare ethical perceptions across cultures about the ethical situation, discuss the ethical issues that became evident due to globalization, and discuss the risks and consequences associated with the Nike ethical dilemma. Compare Ethical Perceptions Across Cultures About the Ethical Situation Trevino and Nelson (2007) defines business best stating the “definition of ethics—the principles, norms, and standards of conduct governing an individual or group—focuses on conduct.” (p. 13). Business ethics vary in different parts of the world. Several countries...
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...experienced by this country since the Great Depression and included efforts to modernize the nation’s infrastructure, improve energy independence, and stimulate economic growth. The Recovery Act in itself is an admirable effort, however, the ultra dependence on the government procurement/contracting community to implement large chucks of the legislation and has brought tremendous challenges (through new rules and laws) into the area of contract administration. The burdens of the Recovery Act have been enormous for the contract community because of the enormous oversight required of the funds and contracts associated with the Recovery Act itself. Federal Acquisition Regulations (FAR) should never have been burdened with these extensive responsibilities The purpose of the Recovery Act as stated earlier was and is to stimulate the economy through the creation and retention of jobs at the local, state, and national levels. However, instead of the monies being allocated to the states or to responsible agencies to allocate, the federal government (executive office) chose to use the federal contracting process to utilize and expend the funds. On the surface it would appear the federal contracting process would be the perfect vehicle to assist in implementation of the Recovery Act, however, the funds associated with the stimulus package are valued at $787 billion dollars and 165 additional Internal Revenue Service (IRS) laws were written to monitor expenditure of the funds, and numerous...
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...Ethics plays a vital role within the healthcare field by providing a shared framework in which the healthcare professional functions. There are many different health disciplines, each one with a separate and specific code of ethics. To better understand how ethics guides the behavior of the different health disciplines, the Codes of Ethics for the Travel Allied Healthcare Professional, Health Education Professional, and the Healthcare Ethics Consultant were compared to AHIMA’s Code of Ethics. In general, the Codes of Ethics were similar in many key points regarding the fulfillment and support of patient care, the upholding of individual patient rights and the need for professional competency and development. The results of the review identified the following nine overriding principles: 1. Place the welfare and safety of the patient above any personal interests. 2. Value and uphold the privacy and confidentiality of personal health information and use judgment in its dissemination and use. 3. Respect the individual dignity and worth of every...
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