Form 10-K

time deaths or pre-need services. The expense that was being used was pre-need cemetery merchandise. The pre-need service was roughly 10% of the Stewart Enterprises revenue. They were recognizing the cemetery merchandise as being sold. Stewart Enterprise was unable to provide actual contract amounts and only provided estimate amounts. The estimated amounts were estimated from 2001 to 2005 and revenue was overstated by more than 70 million. The overstated taxes during these years were net earnings before taxes. The individuals directly involved with this violation were the CEO and Vice President Budde and…

Target’s weaknesses include: limited financial leverage, product recalls, and patent infringements. First, the company’s limited financial leverage may influence its ability to borrow and repay money, which can impact its business operations. Second, Target’s management team must find a way to mitigate product recalls. In June 2014, the company recalled Peppa Pig Knit Pyjama and Sleepsuit due to the products failure to comply with the mandatory standard for children’s sleepwear ("Form 10-K:…

billion. Communication Process, Uses, Users LinkedIn is primarily used by two main groups: individual users and organizations. LinkedIn is mainly used by business professionals in order to connect in the business world. Demographically speaking, LinkedIn is 56% male and 44% female, and more of their users are aged between 50 and 64 than any other age group. LinkedIn is the only social network to have a higher penetration rate in this age group than in the 18 to 29 age group. It is also…

with the IPO. Figure 1. According to PwC more than half of CFOs said that the one time cost related to an IPO was higher than they expected. Moreover, according to a publication from PwC’s Deal Practice (2012), a company going public experience $3.7 million of nonrecurring cost directly related to IPO. Figure 3 below shows the average cost of an IPO by revenue. The graph shows that the majority of cost of going public are realated to legal fees and external auditors. It is import to notice that…

previously mentioned above we will write the numbers as followed: 2.00, 0.23, 0.19, and 3.00. when this step is done students are then encouraged to align the decimals so it looks something similar to (Small, 2013): 2.00 0.23 0.19 3.00 This ensures that students can see where the ones, tens and hundreds fall so that it…

relation to the government. James Madison was concerned with the stability a republic could provide, while Mery Otis Warren wanted to ensure that the government was small, secure, and did not become to powerful or aristocratic. Raised by a wealthy family and very well educated, James Madison easily became a dominant figure in politics. “By the 1780’s, James Madison had had his finger in every kind of political pie on the local, state, confederation, and finally national level.” (Roark 190).…

James Madison took these concerns, and addressed them in Federalist 10. He argued that a large republic wouldn’t limit liberty or promote tyranny, and that the people would be fully represented. Madison’s first argument was that it was nearly impossible for the government to become a superpower. The Constitution had built in “fail-safes” for the government, and it was difficult to gain enough power to be despotic. One of those fail-safes was the principle of limited government. Limited…

horror and disgust at the distractions with which they were continually agitated, and at the rapid succession of revolutions, by which they were kept perpetually vibrating between the extremes of tyranny and anarchy” (Carey and McClellan Pg. 37) The Union would be a moderating force to the passions of man. In Federalist 10 Madison complained of democracy, “measures are too often decided, not according to the rules of justice, and the rights of the minor party; but by the superior force of an…

Shannon said, “While waiting for somewhere to live, my family and I stayed at my aunt’s house in Baton Rouge, Louisiana. She was finally about to get a job two months later in Mandeville, Louisiana. Shannon then mover to Madisonville, Louisiana. During Hurricane Katrina she said, “The hurricane was a devastating and rough time with no food, water, power, or sleep.” It was a day she would never forget. Even though Hurricane Katrina was 10 years ago she said,” it still feels like yesterday.…

a) hospitals (ICD codes) ICD codes are used in health care to correctly state diseases on patients’ health files. Currently, the codes ICD-10-CM and ICD-10-PCS are used in hospitals. The code ICD-10-PCS is used for inpatient procedures and consists of seven characters. The second and third components are characters that contain both letters and numerals; with each character able to hold up to 34 values. The components from the fourth through the seventh can be either alpha or numeric. ICD-10-PCS…