...Something's Fishy at Jones Company By Martin J. Coe, MBA, ACFE Educator Associate, CPA, CISA; Jeffrey Coussens, MFA; and John Delaney, DBA, ACFE Educator Associate, CPA, CIA Part II for CONT 5400 at UPR-RP COLLINS REPORTS TO REYNOLDS Collins was proud of his analysis; he told Reynolds the company should bring this machining operation in-house so the profit margin could improve. But Reynolds was cautious. She said it would be prudent for Collins to first find out the firm to which Jones Company had outsourced this machining operation before it used Smith Company; the previous vendor might have been cheaper. She also asked Collins to examine Smith Company's vendor file. Collins discovered that the vendor Jones Company used before Smith Company charged 50 percent less than Smith Company for the same machining operation. He also found that Jones Company had paid Smith Company more than $2 million for outsourced machining the previous year. The vendor file contained all the necessary documentation to establish Smith Company as a valid vendor; however, Smith Company had been added as a vendor after CPI purchased Jones Company. After Reynolds reviewed this information, she told Collins to perform a public records search on Smith Company. Collins found Smith Company's articles of incorporation. The articles listed Tony DeMarco as an officer of Smith Company. DeMarco is Jones Company's production manager and Reynolds recalled seeing in the audit paperwork that DeMarco had approved...
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...The author demonstrates Pathos to prove to the reader he understands them and cares about the benefits of the city. Pathos is when the author inserts a quality of emotions into the writing. For example, “And it’s coming at a time when water shortages already are killing the Valley’s westside, farm-based economy, ”(McEwen 2). This quote is directly from McEwen's article "River Too Fishy for my Taste buds." This means he not only cares for the project, but also thinks about the people and what will happen to them if the project goes on. The quote shows it is pathos since the author states that the citizens have water just enough to use and when the project starts they will have no water left. The people who will read the article will be mostly...
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...The San Joaquin river, one of the most famous and longest river in all of Central California. The river starts in Nevada and goes through a big agricultural farm, then all the way to the Pacific Ocean, San Francisco, and Suisun Bay. In the 20th century the river came to a major halt the people voted to have the delta built, which caused an uproar in the wildlife community.Since the river has been closed off from flowing, the waters just sitting there and all wildlife that took place there packed their things and moved to a new location. The article “ River To Fishy For My Taste Buds by Bill McEwen” of the Fresno Bee's newspaper company, whose credibility for the topic occurs as credible. McEwen despite the fact that he agrees in the river to...
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...In the spring of 2009, the people of Fresno disagreed on whether they should restore the San Joaquin River in hopes of bringing back the Chinook salmon or not. Fresno is the fifth largest city in California and the San Joaquin river passes through the northern part of Fresno. There are some pros that come along with restoring the river, like increasing the population of the Chinook salmon, but the cons outweigh the pros. The Fresno Bee is a news source for the 510,000 people that live in Fresno and during March of 2009, they published Bill McEwen’s article, “River Plan Too Fishy for my Tastebuds”. McEwen’s intention in writing the article was to inform the people of Fresno that people need to appear as more relevant than the salmon, and they...
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...The San Joaquin River Project. I choose the, River Too Fishy for My Taste Buds because it perfectly explains why we should not have a river. I believe that Bill McEwen proves him the better expert because he explains how in the future we could have problems and how farmers need to learn how to compromise. River Plan Too Fishy for my Taste Buds was published in Fresno Bee, March 26, 2009. It talks about how the river will have problems in the future and how it’s possible for it to dry up and kill all the salmon so not only is it a waste of time but also of money. I believe that the SJRP is a waste of money especially $400. Several experts and famous institutions say it’s success, it’s impossible. Numerous studies prove this project will fail...
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...The name of the topic is “River Rights”.The name of the article I have chosen is “River Plan Too Fishy for my Taste Buds”.The author I have chosen is Bill McEwen.The reason I have choosen this article is because the author uses political and economic facts to support his opinion,which is very convincing.Bill McEwen is a 35 year veteran journalist and the opinion page editor of the Fresno Bee,which makes me believe that McEwen is the proven/better expert.The article was published in the Fresno Bee in Fresno,California.The Fresno Bee is run by The McClatchy Company and serves its news to over 500,000 people.I do not agree with the river project because I believe its a waste of money.The U.S. still has its Alaska salmon source. I am against the...
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...The San Joaquin River is the backbone of the San Joaquin Valley. The San Joaquin was not only the nation's more agricultural area, but it is also one of the best in the country. Once it was a magnificent 350 miles long, it is one of the nation's ten most endangered rivers. The river once flowed with enough water to support steam ships and a salmon migration it now goes completely dry.The article, River Plan Too Fishy for my Taste Buds by Bill McEwen was chosen to represent facts on the San Joaquin River plan. Bill McEwen wrote the article, after doing a background on him the audience can take into consideration that because of his 35 year career as a veteran journalist and his giant leap from newspapers to politics. These facts illustrate to...
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...I’m going to be talking about the River Plan Too Fishy for my Taste Buds. The author’s name is Bill McEwen. I choose this article because McEwen is right about the River Plan is right. Daniel Weintraub is not right and what he is doing about the river plan is not right. I am not against McEwen essay. I believe that SJRP is a waste of money especially $400. Several experts and famous institution says it’s success is impossible. Numerous studies prove this project will fail. Many farmers and people will be affected by the loss of all the water for the project. Farms are trying to make everything work so it won’t affect them but there is not much they can do. Not only are farmers trying to save the water but working people are helping...
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...Within the article, “River Plan: Too Fishy for my Taste Buds”, its author Bill McEwen writes about the plan to restore the San Joaquin River, and about the details that seem to create more negative effects than positive effects. This author appears to be more credible, as he gives a wider view of the situation than merely who approves of the idea. He gives details of how the restoration idea would ruin what little river remains, and become a drowning waste of money. McEwen worked with the Fresno Bee for over 35 years, writing multiple articles and having a heavy understanding of politics that other writers do not. The Fresno Bee pulls in an average of 264,603 daily readers, and publishing occurs in the California city of Fresno. Fresno itself...
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...Will the San Joaquin River Restoration Project persists of improving or deteriorating California’s drought? “River Plan Too Fishy for my Taste Buds” explains how the project will not help at all, something fishy must remain a secret. Bill McEwen publishes this article in The Fresno Bee, located in Fresno, because he believes the project subsists unhelpful. Fresno transpires as one of the fastest growing population county, and they accustomed to obtaining high temperatures. McEwen, a journalist, acquired a position in The Fresno Bee for 35 years. in addition, he dedicated four decades of all his knowledge to his community. McEwen, 1972 Fresno High graduate, attended Fresno State and majored in Journalism. I believe the San Joaquin River...
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...Visit: Prerana Website, FB Page Tactix: The Simulation Challenge Greetings from NITIE, Mumbai! Round 2: Case of the Fishy Company April 2012: Fishy Company is a tier 1 supplier of a big automobile OEM. Fishy started its operation in the last year only i.e. around September 2011. It provides 2 sub assembly parts to the OEM. For making these parts Fishy uses 3 kinds of raw materials i.e. Metal tube, containers and cleaves. These raw materials are supplied by tier 2 suppliers who are domestic as well as international. Inventory as we all know is boon as well as bane. High inventory means high holding costs and capital tied up. Low inventory means stock outs, low customer service level and loss of reputation. So the inventory should be just right. Fishy needs your help As Fishy is a new company, the past 6-7 months it had kept stock of these raw materials based on rule of thumb. However now with the business growing they want to use some scientific models to determine how much stock they should keep for each raw material. Fishy has approached your team to prepare the scientific model. They have sent you the excel sheet “Fishy Details” (attached with mail) which has all the details about the forecast and consumption patterns of these raw materials from September 2011 to March 2012. “Cover day norms” sheet tells you about the current cover days that Fishy keeps for its raw materials, In-transit stock and finished goods inventory at Fishy’s supplier end. Transit and production...
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...Will the San Joaquin River Restoration Project persists of improving or deteriorating California’s drought? “River Plan Too Fishy for my Taste Buds” explains how the project will not help at all, something fishy must remain a secret. Bill McEwen publishes this article in the Fresno Bee, located in Fresno, because he believes the project subsists unhelpful. Fresno transpires as one of the fastest growing population county, and they accustomed to obtaining high temperatures. McEwen, a journalist, acquired a position in The Fresno Bee for 35 years. in addition, he dedicated four decades of all his knowledge to his community. McEwen, 1972 Fresno High graduate, attended Fresno State and majored in Journalism. I believe the San Joaquin River Restoration...
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...after washed. In this case the previous study has reported about washing mince mackerel with cold distilled water three times and evaluated lipid oxidation in each step (Eymard et al., 2009). A significant portion of the lipids would likely solidify at low temperatures used during the washing process, and then the lipid would remove easily (Yarnpakdee et al., 2012). According to the result, the color of washing water residue in each washing process was different (Figure 1). The third washing step was resulting in less redness compare to the first washing step. It was due to washing could remove the heme protein from bloods (Eymard et al., 2009). The fishy odor both of washing water residue and salmon bone decreased after washed. Washing in the second time and washing in the third time had similar fishy odor. The reducing of fishy odor was affected by decreasing fat in during washing process. The color of salmon bone after washed was more pale than the salmon bone before washed (Table 1). It was due to the loss of heme protein as coloring agent in salmon bone during washing process. ...
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...The Cook and the Crook By C.L. Pederson In the northeastern part of Michigan , there lies a town, a small city, one could even say a small town, called Pleasant Park. It lies just East of Grayling and North of Mio. It lies close to the two of the five Great Lakes: Lake Huron and Lake Michigan. The town did not have a lot of things, just the necessities: a grocery story, a diner, a gas station, a bank, a post office, and a school. Though, the crown jewel of the town, not to mention the county, or even the state, was the diner. People would travel from all over just to eat at this diner. This particular establishment was well known across the state, but not because it was fancy, but because of the Fishy Fry Burger Sandwich....
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...Self-driving cars are on of today's biggest controversies. In the article,”Is the idea of driverless cars gaining popularity?” both sides of the argument are presented, however the con argument is stronger. Both sides of the article have different purposes. In addition, the pro’s author, Justin Haskins, has fishy credentials, while Whitt Flora’s are solid. Furthermore, Justin has one okay point supported by studies, but Whitt has many, very logical, science proved and good points. While Justin Haskins has a good argument, Whitt Flora’s is stronger in the article. Both sides of the controversy in this article have different purposes. Haskins’ purpose of the article is to open people up to the idea of self-driving cars. One way his writing shows this is by using an often complained about problem and it’s solution to write his side of the controversy. This would open people up to self-driving cars because it sheds light in a gray area for most people, who would take the fix if it's an easy one. On the contrary, Whitt’s purpose is to make sure people understand all parts of self-driving cars. One sentence that shows this is, “A nationwide network of million of self-driving cars whisking suburban...
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