...HealthSouth, the nation's largest provider of outpatient surgery and rehabilitative services, was founded in 1984 by Richard Scrushy and co-founder Aaron Beam. HealthSouth was involved in a corporate accounting scandal in which Richard Scrushy was accused of directing company employees to falsely report grossly exaggerated company earnings in order to meet stockholder expectations. Revenues continued to grow to more than $3.5 billion allowing Scrushy and Beam to enjoy the lifestyle that accompanies corporate success. Then everything changed when, in 1996, the company’s earnings fell slightly short of its goal. According to Beam, Scrushy ordered the books to be fixed. Beam explained, "HealthSouth was a very viable company," Beam explains (2012), "Our earnings projection was just shy of what Wall Street was expecting in 1996 - we were 90-95% there. When it got to the point that we couldn't legitimately make our numbers, Richard couldn't accept that. He's such an intimidating person and led the company as a maniacal dictator. He convinced us to fudge that 5-10% so we would make our numbers. He made us believe that we’d make it up in the next quarter. Unfortunately, my lead accountant said he thought he could make the entries and hide them from the auditors, and Richard said, ‘Let’s do it.’ The correct thing to do was to say no to him, stand up to him, but I didn’t. Obviously, I was weak of character.” Beam’s actions were not uncommon to say the least. Many business professionals...
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...UNETHICAL CONDUCT For the topic of exploring the ethical conduct in the world of business, we are encouraged to discuss a legal case that includes with it the court proceedings and the punishment that was dished out. For the sake of intrigue, I chose a case in which a very controversial punishment was given by federal prosecutors. In the wake of the 20 year surge in white collar crime…and after the dust settled from the Enron scandal & the Sarbanes-Oxley Act of 2002…there lies a handful of businesses that don’t seem to mind being unethical in a myriad of ways. The majority of the businesses in that group are in the banking business. My subject is Wachovia Bank, formerly one of America’s six largest banks by assets. In 2012, Wachovia completed what amounted to a year-long probation arising from a March 2010 settlement deal with federal prosecutors who were pursuing criminal proceedings against Wachovia for its facilitating of illegal money transfers from Mexico totaling $378 billion. To put that number in perspective…that is more than the annual budget of the Pentagon, the world’s headquarters of military operations for the U.S. Anyone interested in the happenings of the U.S. congress can research the percentage of U.S. dollars appropriated by our nation’s congress and see that military funding makes up, on average, over 50% of the federal budget. Conversely, an average of less than 10% is spent on education, job training, employment and social services combined! The...
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...Unethical Business Research Conduct A lawsuit brought upon city Assessor Bill O'Brien by a tax investigation firm, Tax Data Solutions (TDS) that he used last year states that he violated his contract and the Connecticut Unfair Trade Practices Act (Smith, 2010). Between 2006 to 2009 the city of New Haven hired the company to investigate people and businesses that owe for vehicle or personal property taxes. O'Brien is accused of adding accounts to the grand list, withholding payment for accounts researched by TDS, reducing personal property assessments, and even removing accounts added by the Assessor before him (Smith, 2010). The unethical research behavior that was involved in this case was financial misconduct. By removing and adding accounts as well as misconstruing numbers in the accounts he is squandering the work done by the tax investigation firm. Misrepresentation is also involved because by distorting the numbers he is providing falsified data to the taxpayers of the city as well as the government. Not only does this hurt the tax payer, but by falsifying numbers it can make the city look more profitable than it really is. The injured parties in the lawsuit was the TDS firm because they were not paid for their work, their work was falsified and their contract was broken. Though not in the lawsuit the taxpayers of the city are also victims because they are being lied to by their Assessor. The unethical behavior has affected the business by costing them money in regards...
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...Unethical Business Research Conduct The foundation of any research is trust. Professionals, organizations, and the public must be able to trust that research is being reported honestly, accurately, and free from bias. Questionable research misconduct can include poor data management, the failure to share data, questionable data selection methods, inadequate supervision of those conducting the research, and fiscal mismanagement ("Research Misconduct", 2012). Recently a large case of research fraud was brought against Dr. Kipak K. Das by the University of Connecticut. The allegations of research fraud involve 26 articles published in 11 different journals claiming the health benefits of drinking red wine. According to the article, “University Suspects Fraud by a Researcher Who Studied Red Wine”, the university received anonymous allegations in January 2009 about irregularities in Dr. Das’ research. An investigation into Das’ research articles revealed 145 instances of fabrication and falsification of data (Wade, 2012). Allegations received by the university reference lab members manipulating figures, often at the request of Dr. Das, and digitally manipulating the experiments (western-blot images) done in the studies. The fabrication and falsification of the research data will have a negative impact on Dr. Das’ reputation as a respectable doctor, could tarnish the name of the University of Connecticut, could harm those that rely upon this research data, and could also discredit...
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...------------------------------------------------- ethical AND UNETHICAL practices of pepsi Class: BBA Hon’s Semester: 6th Topic: Ethical and unethical conduct of pepsi in different countries Submitted to: Madam Mehwish Name of Participant: Mubashir Irshad Safeer Hashim Usama Fiyyaz Shahriyar Shahid ACKNOWLEDGMENT Alhamdulillah first and foremost, we would like to thank God as finally we were able to finish our assignment. Secondly we would like to thank to our supervisor of this assignment, Sir Mehwish for the valuable guidance and advice. He inspired us greatly to work in this assignment. His willingness to motivate us contributed tremendously to our assignment. We also would like to thank him for showing us some example that related to the topic of our assignment. This research assignment would not have been possible without the support of many people especially group members; Mubashir, Safeer, Usama and Shahriyar for sharing the literature and invaluable assistance. Without helps of the particular that mentioned above, we would face many difficulties while doing this Introduction of Pepsi Co. International: Mr. Caleb Bradham a young pharmacist from New Bern, North Carolina City. In January 1898, this was the starting period of Pepsi-cola. Caleb Bradham created a drink, which is call "the Brad Drink". In 1903 Brad index the name drink Pepsi. At Marco level he ongoing his own produced and build his own organization. The trade extended and this drink...
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... Jextra identified a promising site in Klang, near the capital of Kuala Lumpur, to open a new supermarket (Inkpen, 2010). Mr. Chong needs to evaluate a proposal made by the Mayor of Kang, which might be considered bribery. In this case, Mr. Chong faces social and ethical challenges that may affect the company’s operations, performance, and competitiveness in the region as well as Mr. Chong’s career. The major social issues include those related to law, culture, and ethics. The report also analyzes anti-bribery corruption enacted by the U.K Bribery Act and the U.S. Foreign Corrupt Practices Act (FCPA). The report concludes with recommendations to Jextra such as seeking proper legal advice, implementing an effective business code of conduct, providing inter-cultural and ethics training to managers, using a geocentrism approach and conducting an internal investigation for the Malaysian category manager. Analysis Social, Ethical, or Legal Challenges International firms operating abroad often face social challenges because they operate in markets with different legal and political systems (Daniels, Radebaugh, & Sullivan, 2010, p. 111). Each country has a legal system that provides “the rules that regulate behavior, the processes by which laws are enforced, and the procedures used to resolve grievances” (Daniels, Radebaugh, & Sullivan, 2010, p. 111). In the case of Malaysia, the country relies...
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...and social responsibility play a critical role in developing a strategic plan. Values, standards, norms, and rules to accomplish an accurate avenue in attaining strategic objectives are based on ethics. Social accountability is associated to the social norms and policy that if measured through the strategic planning, can outline the foundation of reliability. Ethics participate in an essential role in gathering the diverse requirements of internal and external stakeholders (Sims, 2003). These two key aspects execute a basic role in establishing a workable strategic plan. Ethics and social responsibility support in ensuring an agreement with the special requirements of stakeholders. These are as follows : • Ethical code of conduct: Ethical codes of conduct acknowledge all through strategic plan help in ensuring right and moral activities. This aid the organization in fulfilling the desires of employees, customers, communities, shareholders, and governmental bodies (Duckworth & Moore, 2010). • Ethical guidelines: Ethical guidelines correlated to rules, regulation, and norms also take on an important role in actualizing a strategic plan. Activities like environmental examination, strength weakness opportunities and threats (SWOT) analysis, aim market selection, demographic study, and marketplace segmentation are...
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... Jextra identified a promising site in Klang, near the capital of Kuala Lumpur, to open a new supermarket (Inkpen, 2010). Mr. Chong needs to evaluate a proposal made by the Mayor of Kang, which might be considered bribery. In this case, Mr. Chong faces social and ethical challenges that may affect the company’s operations, performance, and competitiveness in the region as well as Mr. Chong’s career. The major social issues include those related to law, culture, and ethics. The report also analyzes anti-bribery corruption enacted by the U.K Bribery Act and the U.S. Foreign Corrupt Practices Act (FCPA). The report concludes with recommendations to Jextra such as seeking proper legal advice, implementing an effective business code of conduct, providing inter-cultural and ethics training to managers, using a geocentrism approach and conducting an internal investigation for the Malaysian category manager. Analysis Social, Ethical, or Legal Challenges International firms operating abroad often face social challenges because they operate in markets with different legal and political systems (Daniels, Radebaugh, & Sullivan, 2010, p. 111). Each country has a legal system that provides “the rules that regulate behavior, the processes by which laws are enforced, and the procedures used to resolve grievances” (Daniels, Radebaugh, & Sullivan, 2010, p. 111). In the case of Malaysia, the country...
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...The corporate world is one of great prestige, earning potential, and recognition, but it can also be a world in which corruption, mismanagement, and failure can lead to devastating consequences, ending careers and tarnishing reputations. The AccuForm case study reflects the complex nature of business and its relationship to ethical dilemmas, corporate culture, and managerial competence and responsibility. With a variance in personalities, motives, and expectations companies such as AccuForm struggle to maintain an environment in which integrity is upheld and not usurped by individual greed or contradictory values. This case study illustrates the challenges within businesses and confirms the need for organizations to seriously and meticulously evaluate company policies and systems, clearly define managerial goals and expectations, and assist in the edification of the entire workforce. To understand the implications of this case, one must analyze the organization’s partnerships. Undoubtedly, the partnership between AccuForm and CreaseFree created a monumental challenge that clearly reflects how systems and culture can be a detriment to the productivity of a company. Entering into a joint venture was a very costly decision for AccuForm. The immediate challenge faced by the company was the obvious dichotomy of the business practices and belief systems of the organizations. This challenge was most significant because it was the basis for all of the ignoble actions that would soon...
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...To: Mr. Al Fedoruk, Baltimore Home Investments Ltd. From: Date: July 12, 2014 Subject: Controls issues, analysis, and recommendations for your business. With reference to our meeting of July 6th, based upon the information you provided regarding Baltimore Home Investments Ltd. (BHIL), and in light of the analysis to follow, it is evident that a myriad of control deficiencies was the root cause that enabled unscrupulous individuals to unlawfully wrest control of BHIL from you. In order to aid in the prevention of such a disaster occurring in the future, this memo will focus on detailing the control deficiencies, generating alternatives for future application, and evaluating the alternatives in preparation for providing recommendations. Overview and Problem Identification While directly running BHIL, the primary methods of control employed were action and results controls. Action controls, which make behaviors themselves the focus of controls, included: 1) direct handling of leads generated by telemarketers for distribution to loan officers; 2) direct monitoring of loan officers by tracking the number of credit inquiries each requested; 3) monitoring of loan status for final approval and the resulting revenue due; 4) receiving funds directly from proceeds and in the form of a brokers’ check mailed overnight to BHIL’s office or by direct wire transfer to BHIL’s general account; 5) monitoring Joe Carlson’s work habits...
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...Juvenile Services Comparison Archie Parks CJA/374 December 14, 2012 Steve Kurrle Juvenile Services Comparison Introduction For this comparison paper I have chosen to study two Juvenile programs that are actively involved in Norfolk Public School and work directly with student’s who have active cases in the Department of Juvenile Justice. This comparison will conduct research on the Youth Challenged Advised and Positively Promoted program (YCAPP) and the Tidewater Youth Services Commission (TYSC). The criteria for comparison is how both programs work to reduce juvenile crime, the major goals, objectives, and core beliefs of each program, who are the key participants are and what services they provide youths. In addition using the information that was researched a determination of which program is more effective in reducing crime and why will be discussed. Who They Are Both the YCAPP program and the Tidewater Youth Services Commission work with at risk youth to positively motivate them into the best person they can be. The direct beliefs responsibilities and goals for each is given below: a. YCAPP: YCAPP is a nonprofit organization who beliefs that youth no matter their circumstances and past transgressions can be positively motivated into productive members of society with bright futures. The YCAPP mission statement is to provide quality support and education to families in their natural environments through collaboration, positive inclusive interventions, and...
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...Abstract Children and adolescents who engage in and antisocial behaviors repeatedly, exhibit a persistent pattern of antisocial behavior that significantly impairs everyday functioning in the contexts of the school, home and the community. Preventing and treating aggressive behaviors in children and youth encompasses a combination of cognitive, behavioral interventions, and parental training and increased school involvement and is targeted to the reduction of dysfunctional cognitive, behavioral, and problem-solving patterns of aggressive youths. Keywords: aggression, antisocial behavior, children, adolescence, conduct disorders, behavioral problems, development and intervention. Introduction The display of aggressive behaviors by children and youths in Trinidad and Tobago is one of the most pressing concerns facing parents and teachers today. As a result, students with significant behavioral concerns or educational disabilities are clustered together into alternative educational programs. As a result, increased inclusion of disturbed and socially maladjusted students, including those with histories of aggression and violence, is related to an overall increase in school aggression and violence. Aggressive antisocial behavior appears to be a developmental trait that begins early in life and often continues into adolescence and adulthood. For many youths, stable manifestations of antisocial behavior begin as early as pre-elementary school (Emond, Ormel, Veenstra, & Oldehinkel...
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...MBA 633 “West Point: The Cheating Incident” Case DESCRIPTION- “West Point: The Cheating Incident” case is about cadets that were accused of cheating on a take home exam at the United States Military academy at West Point. Over 100 juniors were involved in cheating scandal which made them in violation of the Cadet Honor Code. Anyone who violates such code is to be expelled from the Academy. 52 of the accused were found guilty and 48 appealed their cases. The cheating scandal brought about the attention of the media, press, and even caused for the involvement of the secretary of the army and congress. DIAGNOSIS- The cause of the problem stems from the vagueness of the Honor Code. The Honor Code simply states: “A cadet will not lie, cheat, or steal nor tolerate those who do.” The fact the Honor Code has a toleration clause makes the system code extremely difficult to enforce. The dilemma that Lt. General Berry, the Superintendent, had was whether to use the Code as a determination of guilt of the cadets or a more detailed and systematic method. During the case some of the accused cadets begin to write affidavits implementing their fellow classmates. They pointed out specific incidents of other cadets lying, cheating, and stealing. If the Honor Code does not allow toleration then that would mean that the other cadets would have to be tried for the violations of the code as well. THEORY- The theory that applies to this case is personal accountability. One of the things that...
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...Code of Conduct (For Parents of youth athletes) Individually, or with a partner, you will be creating a code of conduct contract for parents of children participating in youth sports. I will provide you with various examples of codes of conduct. Review them and use them as a guideline for yours. Do NOT copy the statements from the ones you receive. In reviewing these, look carefully at the different areas that are covered. Be sure to include those in your code of conduct. If you were, or are involved in sports, think back to some of the experiences you had in dealing with parents. Use those to help you create your statements. If you have a child participating in sports, or may have one in the future, think about how you would want other parents to act during the sporting event. Create your code of conduct to reflect that behavior. If you want to make a code of conduct specific to one certain sport, that is fine. Otherwise, you can make it general to cover any youth sports. You need to hand in one code of conduct per group. Be sure to include all names on the paper. Please type up the code of conduct. Make it so that it could be handed to a parent today to sign, in the form of a contract. (Signature line, date, etc.) On a separate sheet of paper, type answers to the following questions: 1. Is a code of conduct necessary for sports, especially youth sports? If so, why? 2. What does it say about youth sports that code of conducts exist...
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...Even though Juvenile delinquent behavior and crimes is at its lowest in 38 years there is still a need for continuous effort and case management to keep our youth off the street (Paulson, 2013). Over the last thirty eight years, juvenile crime is at its lowest level, yet there is still a significant need to find and retain resources and commitment. Even with this change in delinquent deviancy we would still like to see an effort on the deterrence towards juvenile deviancy with still bigger commitments for those of professional case management on juvenile delinquency. Those working in Juvenile Case Management must still posse a level of knowledge required to become a skilled social worker who contains knowledge of not only family and their environmental settings but also in juvenile justice, family law and practice, youth education and awareness, with an array of so many other personal attributes to keep these youth off the street. According to the National Institute of Juvenile Justice Research in Action Newsletter (1999), traditional case management consists of a social or mental health worker who secures and coordinates continued social, mental health, medical, and other services for a client (Healey). With the deinstitutionalize of inmates in 1970 the mental health workers found new ways and initiative to coordinate efforts in an attempt to connect social services while monitoring recent released inmates where different agencies were able to derive distinct programs...
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