Transcript: Consequences Main factors led WorldCom to the accounting fraud: Prior to the June 25th announcement about accounting problems, WorldCom stock had fallen from a high of $64.50 a share in mid-1999 to less than $2 a share. And the price fell below $1 a share immediately after the announcement and then to pennies a share upon news that there might be further accounting irregularities. Consequences WorldCom Employees People who involved The investors who had intended to continue to hold the shares or even bought more in anticipation of a rebound were hurt in the accounting maneuver and lost their money. David Myers How the accounting scandal was discovered The accounting scandal of WorldCom Corporation caused $180 billion of stakeholder’s value lost. WorldCom Corporation Scott Sullivan who served as CFO, treasurer and secretary was the directed staff to make false accounting entries. He personally made false and misleading public statements regarding finances. Like Bernie Ebbers, Scott Sullivan also gained a huge amount of money from stock sales which was $45 million. In addition to a substantial salary and annual bonuses, David Myers who was the Senior Vice President and Controller received a retention bonus of $765,000 in May 2000 as an incentive for him to stay at WorldCom through May 2002. Like Verizon Communication or an equipment producer like Lucent Technologies owed money by WorldCom, they will have difficulty collecting these debts as WorldCom shields itself from creditors under bankruptcy Bernard Ebbers who is the former CEO, borrowed $366 million to cover losses on stock which was not repaid and netted $140 million from stock sales. He also secured loans from WorldCom to fund personal investments including a $100 million Canada ranch, $658 million in Mississippi timberlands and a $14 million Georgia shipyard. Bernard Ebbers was sentenced in prison for 25 years. Sullivan entered a guilty plea and was sentenced to five years in prison as part of a plea agreement David Myers,was sentenced to one year and one day in prison. David Myers, the former controller Creditors Growing Competition Fewer Merge Increasing Expenses of line costs Sprint Demerger Pressure to Meet the Expectation of Wall Street Dot-com boom ended The 3 involved people $2 billion announced for capital expenditures, which was never authorized and there was $500 undocumented million in computer expenses that were recorded as assets. June 14, 2002, the audit team contacted WorldCom’s audit committee and asked for supporting documents, but nothing to find. June 25, 2002, WorldCom admitted to inflate its profits by $3.8 billion over the previous five quarters. July 21, 2002, Worldcom filed for the bankruptcy. Scott Sullivan Executive Branch Bernard Ebbers WorldCom employees who held the company’s stock in their retirement plans had also suffered losses. One the other hand, after the June 25th announcement, 17,000 employees were cut. First spotted by the internal auditor, Cynthia, in May, 2002. The line costs were mistreated as capital expenditures to boost net income according to initial accounts. The Security and Exchange Commission was also suspicious and requested WorldCom to provide more information. Bernie Ebbers, the former CEO WorldCom was the U.S.’s second largest long-distance operator from 1998 to 2002. Its headquarter was located in Clinton, Mississippi. WorldCom grew largely by acquiring other telecommunications companies; it acquired more than half-dozen communication companies between 1988 and 1994. Jack, Marguerite and Scarlett How the accounting scandal was discovered Scott Sullivan, the former CFO WorldCom Solution: Stakeholders Investors The company should employ independent accounting counselors to check accounting regularities. Employees can have right to scepticize administrative department of company. Investors could sell stocks by decreasing prices and increasing amount in order to exchange cashed which are able to decline risks of investments Judicial office may examine financial system of company every year without specific timetables.
Transcript: Why be an Apprentice? As an apprentice you’ll work in a company as an employee. Earning a wage Working alongside experienced staff to gain job-specific skills. What is an Apprenticeship? The Benefits... Apprentices do real jobs for real employers. So you’re paid while you learn. There is no set rate of pay for apprentices, however all employed apprentices must receive a wage of no less than £3.40 per hour. However the average wage per week for an apprentice is now around £170 and in some job roles around £210 per week. Earning while you learning √√Many young individuals are unfortunate enough to find themselves stuck in a catch 22, in regards that they lack the experience to get a job, but can’t get a job to attain the necessary experience. Fortunately apprenticeship schemes offer a foot in the door opportunity to allow those with lacking experience to start their professional career in their desired direction. Excellent start to your proffessional career. Apprenticeships allow you to work in real world environments giving the option to gain the essential experience needed. Training received from apprenticeships typically takes place on the job, therefore you are learning in the same environment as you are working. To gain practical, Relevant Training and Experience Apprenticeships are a good option for those school leavers aged between 16 and 18. Many school leavers will find themselves with no skills, experience, or training. This is expected/normal, but an Apprenticeship will work to offer you all new experiences, along with an NVQ in levels 2, 3 or 4. This will help make you a much stronger, more employable candidate in the working world. Great for School Leavers There is a wide range of apprenticeship courses on offer and this is expanding. Therefore there is a high chance that you can undergo an apprenticeship in any career that you want to excel in. Apprenticeships come in three levels these are: intermediate level, advanced level and higher apprenticeships. Range of Choice Apprenticeship schemes pride themselves in offering a high level of support and guidance from trainers and even other learners. Making sure that any individual’s needs and requirements are met and with the additional offer of support in potential difficult times. Even if you are trying to get your English and Maths qualification, you will be supported throughout the whole process. The level of support available Don't be misinformed by anyone apprenticeship schemes are not just for those of a young age, who look a certain way or theur religion etc. You can do an apprenticeship at any age as long as you are over the age of 16. Anyone can become an Apprentice Past and completed apprenticeships have had a huge success on both the employee and employers behalf. Most who have undergone an apprenticeship have claimed about the huge levels of satisfaction and success that they have had. Overall Success My Reasons for wanting to be an Apprentice... Where i am now etc (what i have gained, realised and achieved). Be and Apprentice because it is something you want to do, not because what somebody else wants you do. Lead your own life, make your own decsions whether they are right or wrong. An apprenticeship can lead you in the right direction and can open so many doors for you. Any Questions?
Transcript: Speaking & Listening Ashley Utecht RDE 656 GELDS PRE-K STANDARDS Speaking CLL4 The child will use increasingly complex spoken language. Listening CLL4.4d Uses new and expanded vocabulary in a variety of situations. Science CD-SC3.4b Discriminates between living and non-living things. Standards RATIONAL Four-year-olds have developed the vocabulary needed to analyze objects and determine which are obviously living and which are not. They begin to make the discrimination between living things such as plants and trees and natural items that are not living such as rocks or shells. What's the Point? Examples: shows interests in items collected for the nature table compares and contrasts an artificial plant and a real plant participates in creating charts/lists of living and non-living things observes a living hermit crab in its shell and compares to an empty shell sorts picture cards into living and non-living INTRODUCE THE CONCEPT Read the book and introduce vocabulary The lesson THE ACTIVITY Students will investigate the differences between living and nonliving things by answering the specific questions. After answering, students will explain to a peer partner why the picture on the card is living or nonliving using new vocabulary. The Activity DIFFERENTIATION: HOW TO HELP/HOW TO TAKE IT FARTHER differentiated instruction Gifted Student These students will extend the activity by explaining how an item can be both living and nonliving using new vocabulary. Gifted Student These students will be given picture cards into the headings of "Living" and "Nonliving". They will then give one trait each group has in common using at least one new vocabulary word. Struggling Student Struggling Addressing the Standard Addressing the Standard Students listen to new vocabulary that distinguishes between living and nonliving things. Students use that new vocabulary to answer questions about living and nonliving things
Transcript: Chia-Hui Hsieh Should the School Start Time in Taiwan be Moved Back? My experience of short-term study abroad in England Introduction Introduction The background of the issue about moving back the school start time Pros Statistic Average Time Studying at School 8:00~13:00 8:00~14:00 9:00~15:00 8:30~15:00 9:00~15:00 9:00~15:30 8:30~16:30 8:00~16:00 8:00~17:00 7:30~17:00 Pros Statistic 2 Off-campus Learning Participation Rates of Junior High School Students Source: Ministry of Education Remark: the first semester is from JUL to DEC, 2016 the second semester is from JAN to JUN, 2017 (Unit: %) 2016 - 2017 Academic Year Benefits of Later Start Time 1. Combat sleep deprivation 2. Improve academic success 3. Reduce health risks Research Studies Students' Reaction to the Issue Pros Statistic 3 Source: Business Weekly (May, 2017) http://www.businessweekly.com.tw/article.aspx?id=19841&type=Blog Time Conflict & Concerns for Late for Bed Working time ?? Commuting time Dropping children off to school and commuting time Dropping children off school Cons 1 & 2 Con 3 Impact on Studies Conclusion Conclusion 1. Time conflict between parents and students 2. Some students will go to bed even later 3. Affect the students' opportunities to have academic performance or general studies Thank you Thank you
Transcript: b Y 2 X Listening and Speaking Presentation g m Thomas University Savannah Barnes 1 p S Standards: ELAGSEKSL4: Describe familiar people, places, things, and events and, with prompting and support, provide additional detail. ELAGSEKSL5: Add drawings or other visual displays to descriptions as desired to provide additional detail. ELAGSEKSL6: Speak audibly and express thoughts, feelings, and ideas clearly. B Book Report! How does the assignment relate to the standards? r ELAGSEKSL4: Describe familiar people, places, things, and events and, with prompting and support, provide additional detail. Students provide details about a familiar book. Students create illustrations to help give details about the story. ELAGSEKSL5: Add drawings or other visual displays to descriptions as desired to provide additional detail. ELAGSEKSL6: Speak audibly and express thoughts, feelings, and ideas clearly. Students takes turns giving oral presentations of their book report. D Ways to Differentiate: Struggling Learners Choice boards Mostly labeled Illustrations or objects. 1-2 opinion sentences Prompting and Support Struggling Learners Gifted Students: Illustrations with captions or speech bubbles Detailed sentences Alternative story ending Inferential or critical questioning Gifted O Math Science Present facts and detailed images about living objects. Use illustrations to help explain how to solve a word problem. Social Studies Draw a community helper on the job and orally explain why they are important. Thank you! T
Transcript: The Soundtrack I Picked Is Twilight By Cover Drive ... The Soundtrack Of My Life ... Hope You All Enjoyed This Presentation =D I Like This Particular Song Because : The Lyrics The Beat The Voice The Memories Soundtrack... Why Do I like Twilight?... By: Henal Twilight...
Transcript: TSUNAMI 50 Van Pin Hsu 58 Ｃhia Lun Zhang 68 Yi Hsuan Chu 76 Yu Te Wu How does it happen? How does it happen? Earthquakes The illustration below shows a subduction earthquake (one where a denser plates shifts below its neighboring plate, at left). Energy is transferred and the displaced water forms a wave. As the wave travels and enters shallower water in the coastal area, it begins to increase in amplitude. Earthquakes Ｖolcanoes There are two different ways that volcanoes can cause seismic waves. One possibility is for a land-based volcano to break down and collapse, forcing large amounts of ash and debris into the water. This sudden change and displacement of the water column transfers to kinetic energy and results in waves. More debris can create a bigger increase in wave amplitude and number.Tsunamis can also be induced by submarine volcanoes. These underwater volcanoes can collapse downwards or spew forth lava heating the surrounding water quickly. Ｖolcanoes Landslides Landslides are similar to volcanoes that avalanche into the sea. They occur in the water and often are triggered by earthquakes. There is an instance in 1958 where a tsunami was caused by rockfall in Lituya Bay, Alaska. In this instance, a gigantic boulder was loosed by an earthquake and fell into the bay causing a tsunami that went out to sea. Landslides What consequences follow up ? ㄏCrop What consequences follow up ? Salinization of Water Source Coral death A Tsunami in history North Pacific Coast, Japan A Tsunami in history 2011/3/11 Intro spawned by the biggest earthquake ever happened in Japan : 9.0 magnitude 800km per hour, 10m high waves Intro $235 billion killed more than 18,000 people 452,000 people relocated to shelters nuclear emergency: Fukushima Daiichi nuclear power plant began leaking radioactive stream Effects Effects "It could take up to five years for Japan to financially overcome the $235 billion damages." By the World Bank Recovering Recovering 2011-2013 2011-2013 2011-2013 2011-2013 2011-2013 2011-2013 The migration of the species Problems Now Problems Now 2017? Prevent ourselves from the damage of tsunami HOW TO PROTECT OURSELVES If you see the ocean receding unusually rapidly or far it's a good sign that a big wave is on its way. Experts believe that a receding ocean may give people as much as five minutes’ warning to evacuate the area. Be careful if the ocean receding rapidly Be careful if the ocean receding rapidly Flew to higher places If authorities warn or you have reason to believe a tsunami is imminent, climb to higher ground or higher floors, at least 30 meters above sea level. If there is no higher ground available, a forest could offer protection. Flew to higher places Tsunamis can travel up rivers and streams that lead to the ocean. Stay away from rivers and streams that lead to the ocean, as you would stay away from the beach and ocean if there is a tsunami. Stay away from rivers Stay away from rivers Don’t go back to the potentially threatened areas until authorities indicate the danger has passed even if it has exceed the estimated time. Don't return to the unsafe areas easily Don't return to the unsafe areas easily
Transcript: In the next 6 minutes... Myself My life so far My future aspirations Since the age of 12... However The average person lives 39,420,000 minutes... Exams Runshaw Australia By Dani Haddon My Presentation Short term future In January 2015 Level 3 Vocational Foremen magnum decompression surgery. My life has consisted of 7,884,000 Royal Manchester Children's Hospital.
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