Securities and Exchange Commission v. NutraCea, et al., United States District Court, District of Arizona, Civil Action No. CV 11-0092-PHX-DGC The Securities and Exchange Commission charged three former executives and two former accounting personnel at NutraCea for booking fraudulent sales revenue higher than the actual sales. NutraCea allegedly inflated the sales revenue recognition in fiscal year 2007 by recording a fraudulent product sales revenue of $2.6 million to Bi-Coastal Pharmaceutical Corp. Also, the complaint against NutraCea includes improper record of revenue on a bill of $1.9 million sales of product to ITV Global, Inc. In year 2007, the improper product sales revenue recorded from these two companies show NutraCea overstated its sales revenue by 36.8%, which resulted in a misstating of the operating loss by over 89%. The fraudulent was initiated by NutraCea’s Chief Executive Officer for instructing Bi-Coastal’s president to issue purchase orders for $2.6 million when Bi-Coastal has no intention of making that kind of purchase nor selling these products. NutraCea’s Chief Executive Officer assured Bi-Coastal’s president that he will not have to take possession of these products and at a later date the products will be sold to third parties. To support the recognition of the sales with a down payment from Bi-Coastal, NutraCea’s Chief Executive Officer asked former NutraCea’s Chief Operating Officer to lend $1 million to Bi-Coastal, while he asked Bi-Coastal’s…
The Finding New Ground Process, as created by Robert Chadwick, is a conversational process that walks a client through a conflict they have to ultimately lead them to some sort of solution or future action towards a resolution. This is done through asking open-ended questions about what the conflict is, what the worst and then best possible outcomes are, what beliefs and values need to change, and what strategies the client can implement to reach the best possible outcomes, all the while asking…
RESERVE DATA RESERVE is a relatively new healthy anti-aging product that is taking the market by storm. RESERVE is an innovative approach that works to keep your skin from aging while also supporting your overall well-being. Imagine being about to drink yourself healthier and younger. Well, you don’t have to image any longer, because you can. WHAT IS RESERVE AND WHAT MAKES IT SO UNIQUE? RESERVE is a liquid gel that contains the perfect blend of nine, all natural, key ingredients…
A bat wing on a x-ray refers to a pattern that shows bilateral perihilar shadowing or consolidation. This happens when pulmonary pressures are high normally and these shadows can be caused by pulmonary edema, pneumonia, inhalation injury or leukemia (Bell,2017). Kerley B lines on an X-ray are a horizontal line that is less than two centimeters long, normally are seen in the lower periphery and are parallel to other ones at the right angles of the pleura. Most frequently they are seen from the PA…
Intro: There is much criticism, as well as negative connotations, that currently exist within our society in regards to the juvenile justice system (Pierpoint, 2000; White, 2002), and most critics’ opinions have originated from the plethora of different individuals and agencies whom become involved in a delinquent’s life at any given time once they enter into the juvenile system (Pierpoint, 2000; White, 2002). As many scholars have discovered over the course of their research, biological parents…
CRUNCH DIARIES OCELOT by Angel Alvarez http://www.WorldOfCrunch.com This book is a work of fiction. Names, characters, places and incidents are either the product of the author's imagination or are used fictionally. Any resemblance to actual persons, living or dead, or to actual events or locales is entirely coincidental. This ebook is licensed for your personal enjoyment only. This ebook may not be re-sold or given away to other people. If you like to share this book with another person,…
Choking under pressure takes place when an athlete underperforms in their sporting performance relative to their normal performance function because of a severe stressor (Worthy, Markman and Maddox, 2009). An example of a situation where choking occurs include the Olympics in 2004 in the men’s 50 m rifle event, Mathew Emmons was one successful shot away from winning a gold medal. As he fired It was a direct hit, only at incorrect target (Yu, 2015). Research has focused on two different…
During the period 1890-1925, the effects on the role of American women had significantly changed their positions politically, economically, and socially. These political changes assert how women’s demanded equal rights, had an expansion of responsibilities and little political power, and the access to birth controls. The economic changes also involved women’s that were needed in the workplace, the right to vote, and growth of the women’s conditions. Not only this, but the social changes includes…
approximately 200 to 300 feet—in order to navigate themselves via railways and roads; furthermore, landing aircraft at night required the use of bonfires on landing strips (Gibbs-Smith, 2013). As a result, aircraft accidents were fatal and routine. According to Van der Linden (2015), the Air Mail Act of 1925 ignited the commercial airline industry, giving birth to such commercial passenger service companies as Pan American Airways, Ford Air Transport Service, and Western Air Express. In the…
The first text read for this study is a journal article that was inspired by the lack of scholarship in the field of women during the Third Reich that was released in two parts: part one in Spring 1976 and part two in Fall 1976; it is Tim Mason's "Women in Germany: 1925-1940: Family, Welfare, and Work. Mason argues that besides Clifford Kirpatrick's 1938 text Nazi Germany: its Women and Family Life and Jill Stephenson's thesis 'Women in German Society 1930-1940' that the scholarship on women…