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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.

Speaking and Listening presentation

Transcript: Into the wild By: Nathalie Sanchez Introduction Intro "Into the Wild" is about a young man named Christopher McCandless aka "Alex Supertramp." He left home because of the issues he had with his parents and he intended to a new life to try to survive on his own in the wild without anyone's help. What I going to talk about: Text-to-self Explaining how it would relate to myself Text-to-text Explaining how it would relate to other readings Text-to-world Explaining how it would relate to the real world Text-to-self Text-to-self This reminds me of trying to prove to everyone that I could do it on my own without anyone's help. Being able to do things that I didn't know how to do but I'm going to try so that I can survive on my own. Being able to live off on my own for a couple of days, months, or years to prove to everyone that I was able to do it without anyone's help or asking for help from anyone. Subtopic 1 Subtopic 1 This relates to my life because some times there are things that you need to do on your own to show everyone that you're able to do it without anyone's help. Being able to show people that you're up for a challenge and that won't stop you because you want to prove them wrong. Being able to tell other's that nothing is going to get in the way of you accomplishing you goals. This book could teach you a lot about life that maybe you are not ready yet or you are ready but afraid to do it on your own. Subtopic 2 Subtopic 2 My feelings were making it seem like I was living it in real life like you hopes, dreams, and adventures. Being able to feel what Christopher aka "Alex" felt about his issues and choices. Being able to understand why he felt those feelings as if you were him yourself. Being able to understand his feelings towards some choices that he made that could be able to change his life forever. Text-to-text Text-to-text I honestly haven't read anything like this before because I really don't like to read. But when I was assign to read "into the wild" with the class, it was interesting and it was so interesting that I would tell my siblings about the book that we are reading and telling them what the book is talking about mainly. From reading this book, I was more into some interesting books that would be entertaining than into the wild that I could probably learn a lot more than learning on my own. Subtopic 1 Subtopic 1 This book is different from others because it would talk about hopes, dreams, and adventures. It would talk about doing things on your own to prove people that you're able to do it. Being able to read about a book that is biography/travel literature. Being able to know so much of a person's background and a lot more of their family's information plus issues, drama, and choices. Subtopic 2 I haven't read this book that's why I wish some day I would read it but my sources says that "into the wild" is similar to "into thin air". These two books are similar because the same guy wrote both of them. They are both similar because "into the wild" was mainly talking about Christopher McCandless whole life story until his death and "into thin air" is talking about Jon Krakauer personal account of his attempt to climb mount Everest. This would prove they are both similar because both of them talks about a person's biography/a person's entire life story. Subtopic 2 Text-to-world Text-to-world This reminds me of everyone trying to prove themselves that they can do it without anyone's help. "Into the wild" could inspire us by reminding us that we can change our lives tomorrow. It could inspire us to not over-think, get out of our comfort zone, challenge yourself to new experiences, you're your own light, go into nature, have intentional companionship, separate yourself from society, family is flawed, you're mortal, and community is important. Subtopic 1 That part related to the world around me by influencing the choices you make can change your life forever that's why you need to think carefully to the decisions that you're going to make because once you make them, there's no way back. This could also influence your choices because maybe others are trying to make those decisions for you to things that you don't want to do or don't have interest in doing. Subtopic 1 Subtopic 2 The text is similar to things that happen in the real world because we can change our lives by the choices we make today, tomorrow, and everyday going on. Our choices can influence our lives biggest decisions because maybe we won't think straight when it comes down to choosing our decision. That's why when we read a book and sounds similar to our lives, we would need to think about our next decisions. That's why while we are still young, we should at least think wisely because this could influence our future by the decisions we choose in our past and present. Subtopic 2 Ending Thank you for your time Any opinion or subjection's on what I can do better next time.

Speaking & Listening Presentation

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?

Speaking and Listening Presentation

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

Listening and Speaking presentation

Transcript: Shopping through out the world About As international students, one of the first things that comes to our mind is about How much would I spend ? Am I gonna find good and cheap things? Does the economy works the same as in my country? Etc. For that reason , I got into the topic and research between the differences between the U.S and my country About Data Collection For this research i decided to interview 10 persons in total, 5 from each country. Questions 1. Percentage wise, how do you distribute your money through out the month? 2. Which stores do you frequently go to get your groceries? Why these ones? 3. What makes you decide between different products? 4. How much do you spend on transportation? 5. What would it be your ideal salary? Why ? Demographic 60% 40 % - I interviewed 3 men and 2 women for each country, for a total of 6 men and 4 women. - All people interviewed are graduated and have a stable salary. 1 Question USA 1. The answer for the first question was determined by an average of the percentage that each person spends in a month. 2 Question - All of the interviewers agreed that the most common places to shop for groceries are King Soopers, Walmart and target. - They all agreed that what makes them choose this places are the bargains and the points you get for buying 3 Question - An average of what people spend on transportation including: gas, car maintenance, unforeseen, Bus pass, etc. is 10% of their monthly salary. - People accord that this was very low. Sales - 60% percent of the people buy a product depending on deals/bargains and quality - 20% percent of the interviewers buy an item depending on the Brand, if its recognized or not. -20 percent of the people buy a product depending on if its good for the environment 5 Question - The average of the ideal salary is 6.500. Interviewers agreed that this amount will give them more economic freedom, they could pay their debts faster and they could spend more on entertainment. 1. Question Colombia 1. The answer for the first question was determined by an average of the percentage that each person spends in a month. 2. Question - All of the interviewers agreed that the most common places to shop for groceries are King Carulla, El Exito. which here would be equivalent to King soopers and Walmart. - Only men agreed that they prefer this ones because the points and women agreed they like them because the queality. 3 Question - The average of what interviewers spend on transportation is 16% - The interviewers only spend it on gas and car maintenance. 4 Question - Only men agreed that the reason why they choose a product its because its price - Only women agreed that the reason why they choose a product is its brand and quality 5 Question - Man think their ideal salary would be 15.000.000 cop which is equivalent to 3900 dollars. This amount will pay their debts and give them freedom to go out - Women think their ideal salary would be 18.000.000 cop, which is equivalent to 4700 dollars. This amount will give them more freedom to buy, pay their debts and go out Conclusions Conclusions

Listening and Speaking Presentation

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

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