Wednesday, January 29, 2020

Wendys Case Study Essay Example for Free

Wendys Case Study Essay Introduction: The case objective was to analyze Wendy’s previous and current strategy and the accounting report to decide whether or not to add the chili on the new menu. In another word, we will test if the chili still does a large contribution to the total revenue of Wendy’s. 1. Wendy’s success is based on the combination of product differentiation, market segmentation, quality food, quick service, and reasonable prices. We will talk about each on the following: Product differentiation: The most important product of Wendy’s is the â€Å"old fashioned† hamburger. This is a hamburger made from fresh beef and is squared in a unique shape so as to differentiate from the others’. Wendy’s made the concept of â€Å"limited menu† that just includes four main products so as to be convenient for customers to choose the food. Market segmentation: Young adults and adults are the main target customers of Wendy’s when it is found. The target group is sufficient in size to merit disproportionate attention and it is growing over time. Its potential profitability is considerably greater than its size. Quality food: â€Å"Quality is our recipe† is the permanent part of Wendy’s logo. In Wendy’s, Quality not only just means the food they served but also includes the way they treated customers and employees. Wendy’s quality services range from â€Å"old fashioned† hamburger which is made from fresh beef that was cooked to order and served directly from the grill to customers, to the layout of their restaurant and franchises that is specially designed. Quick service: Dave’s initial goal is to build the first restaurant in Columbus that can get a really good hamburger without waiting 30 minutes. Wendy’s set a dining room that is designed to seat 92 customers, and a pick-up window to serve drive-thru customers in every restaurant and expand the scale continuously. Reasonable prices: Wendy’s believe that one way for them to remain price competitive and still serve a better quality product was to limit the number of menu items. For example, they save the materials from making chili which is from â€Å"well-done† beef patties that could not be served as â€Å"hot ‘n juicy† old fashioned hamburgers. 2. The Wendy’s â€Å"limited menu† was launched by Mr. Thomas, the founder of Wendy’s, in early days. He decided that their menu only contains four main products: hamburgers, chili, french fries, and Wendy’s Frosty Dairy Dessert. By pursuing this special â€Å"limited menu†, Wendy’s remains the price competitive and gains above average returns. However, with the increasing of competitive of competitive pressures and changing customer demands, Wendy’s had no choice but to add other foods in their menu such as chicken and baked potatoes. By studying the Wendy’s â€Å"limited menu†, we think that the â€Å"limited menu† is a double-edged sword for this company. Advantage: It is the foundation of Wendy’s strategy that differentiated Wendys from McDonalds and Burger King. It increased the company’s benefit and reputation. Secondly, it improved the quality of products and reduced the cost due to the increasing of working efficiency. Moreover, it also saved customers’ time in ordering. Disadvantage: With the improving of human life, there is a growing demand of product variety. As we see it, it would hardly be a long term solution to serve such a large amount of increasing customers. Although giving up the â€Å"limited menu† may lead the company to loss some of benefits, it is good for company’s long term development. Wendy’s aggressively introduce new menu to their restaurants to respond to increasing competitive pressures and changing customer demand in the quick-service industry. The company’ competitors had substantially improved the quality of their products, service, facilities, and menu items, so the â€Å"limited menu† is not Wendy’s competitive advantage any more. 3. Wendy’s drive-thru window is more successful than their competitors has following reasons. First is their site selection of restaurants. Wendy’s restaurants were usually located in urban or densely populated suburban areas, and their success depended upon serving a large volume of customers. Secondly, Wendy’s â€Å"limited menu† makes it convenient for customers to order. on the other side, it boosts employees’ efficiency. That’s the main reason why Wendy’s achieved above average returns than other competitors at the beginning.

Tuesday, January 21, 2020

Austria And Prussia 1815 - 1850 :: essays research papers

How did the relationship between Austria and Prussia develop after 1815 and before 1850?   Ã‚  Ã‚  Ã‚  Ã‚  The relationship between Austria and Prussia developed a lot during the era of economic wealth, revolution and war. Many governments were restored in Europe (after the defeating Napoleon). Legitimate monarchy was set up meaning the hereditary ruling families would be restored to their old thrones. This was agreed partly because it was seen as a more stable and suitable system suited to peace. Also Metternich, the Austrian Chancellor, saw it as a useful way to prevent the Russians and Prussian from gaining extra territory. It was also very difficult for the Russians and Prussians to argue it because it was their own system. The principle was not applied universally and both Austria and Prussia suffered because their heirs were mentally unstable and who in fact were mad. The Tsar put forward a proposal at the Congress that the Great Powers of Russia, Austria and Prussia should agree to act jointly, using force if necessary, to restore any governments which had itself been overthrown by force. This was known as the Protocol of Troppau. This was a very disastrous to the liberals and nationalist everywhere who were trying to set up a better system.   Ã‚  Ã‚  Ã‚  Ã‚  The defeat of Napoleon was a great encouragement to nationalism, and the idea of an independent united Germany had an emotional appeal. This was very appealing to many young university students, who often express themselves in romantic, passionate and impractical ways. The Carlsbad Decrees was set up to enforce press censorship, disbanded student societies, and introduce a commission to investigate revolutionary movements The formation of the Zollvein Union was one of the very first real steps that individualize Prussia from the other German states. Prussia increased their economic leadership, especially as she had successfully excluded Austria from the Zolleverin, but although Austria still retained political leadership in Germany. This relationship greatly separated Austria and Prussia. One major problem arose where the relationship of Austria and Prussia should have shared influence in the unified German Confederation or to have only Prussia as the major power speaker for Germany. The parliament was separated by different fractions of members who some wanted a Grossdeutshland (Great Germany) which would include Austria in to the unified Germany and some who wanted a Kleindeutshland (Little Germany) which would exclude Austria and include the whole of Prussia. The Zollverin encourage the growth of railways, improvements in road and thus begin the Industrial Revolution.

Monday, January 13, 2020

Realities of War

Loved and Lost English Literature 108 July 27 2014 War is a patriotic act where one seeks the determination to lead their country. It can be viewed as noble, cruel, inhumane, and can make an individual a hero or a criminal. It affects everyone in a society, hoping loved ones are safe, whether they are the ones fighting in the battlefield or waiting at home. Anthem for Doomed Youth† by Wilfred Owen presents a speaker who criticizes war and illustrates a vivid picture in the readers mind regarding the harsh realities surrounding warfare, including the Allen soldiers and the ones left behind to grieve their losses. Where as W. B. Yeats in Easter 1916 portrays a speaker who conveys an ambiguous attitude in relation to war, they initially seem undecided in their feelings regarding the rebellious revolutionaries who led the uprising, but soon turn to appreciate and appreciate the fallen individuals.Imagery is used to explore and portray complex subject matters; Owen and Yeats illustr ate the harsh realities of war using imagery that incorporates objects seen and used in every day life. All though the speaker's perspectives differ ND they explore warfare from different angles, their use of imagery serves as a powerful tool in emphasizing the positive and negative aspects of war and the side effects on a society.Owen and Yeats both question the necessity of war in â€Å"Anthem for Doomed Youth† and â€Å"Easter 1916† but Owen uses imagery that evokes negative responses to war, whereas Yeats presents an ambiguous perspective through his use of imagery. Owen creates contrary feelings towards the subject of war through his imagery. Contrasting â€Å"Anthem† with â€Å"Doomed Youth† initiates the tone for the rest of the poem, â€Å"Anthem is s youth are typically seen as young children who should be protected and not thrown in harms way, all though in this poem, the use of ‘Doomed' in title creates a completely different meaning.His use of language emphasizes his perspective against the necessity of war by contrasting words such as â€Å"demented choirs† with â€Å"wailing shells† (7) and â€Å"monstrous anger† with â€Å"guns,† (2) all portraying negative images that emphasize on the destructive nature of war, therefore contributing to the speaker's stance against war. In addition, William Kevin Penny states, This quote re-emphasizes that Owens use of detailed imagery was used deliberately so that an audience could effectively grasp the meaningful message he was trying to convey about aspects of war.His contrasting language such as â€Å"anthem† with â€Å"doomed,† and â€Å"monstrous anger† with â€Å"guns† is what makes this message conveyable to an audience. In contrast to Owens poem, Yeats uses imagery to present the speaker's ambiguous perspective, the comparisons made in the lines: Yeats uses the comparisons of death to sleep to reflect the speaker 's ambiguous perspective. Normally sleep is equated with neither, negative or positive emotions, here as death is normally seen in a negative way; yet comparing the two together, reflects the speaker's ambivalent attitude effectively in this poem.Yeats' Contrasting the image of nightfall with death signifies the relationship between the end of day (that happens insignificantly) with the end of a person's life, which normally would be considered significant, yet this reference is suggesting the death resulting from war is unnecessary. The question, â€Å"Was it needless death after all? † reflects the speakers opinion even further, the question mark is inserted to enhance the ambiguity of the beaker, as it implies the speakers uncertain nature.Therefore reflecting the speaker feels the revolutionaries' rebellion is questionable in its nature. Lima Haney agrees with this notion by claiming, â€Å"Easter 1916, Yeats conveys his dismay with the civil unrest and the needless loss of life in his country,† (341) therefore reaffirming that the speaker in this poem questions the necessity of war as it produces fatalities that are unwarranted according to Haney. Yeats is able to represent this stance, using specific language such as ‘needless death,' which also adds to the images that emphasize this notion.Owen and Yeats both use imagery in â€Å"Anthem for Doomed Youth† and â€Å"Easter 1916† to reflect the speaker's perspective on individual's involvement in the war. Owens use of imagery portrays a cynical perspective from a speaker who condemns the actions and stresses the consequences of warfare. Owens speaker stresses soldiers in â€Å"Anthem for Doomed Youth† who have fought in the war and the loved ones who have dealt with losses resulting from war.His use of language creates vivid imagery by comparing the deaths of soldiers to the deaths of cattle. Owen states, â€Å"What passing-bells for these who die as cattle? (Owen 1). This quote reflects the speaker's opinion that soldiers involved in warfare are treated like a herd of animals, and their deaths are no more important than cattle, which are rounded together and killed simultaneously in a slaughterhouse.The line also sets the tone for the rest of the poem through imagery, as soldiers are portrayed in dehumidifying terms, and reflects the negative perspective of the speaker. In contrast to the poetic devices used by Owen, Yeats' use of imagery in â€Å"Easter 1916† describes a speaker who is initially uncertain about the necessity of war, yet recognizes the revolutionaries involved on a heroic level by amortizing them.The speaker, even though ambiguous in their attitude towards war, still feels that the revolutionaries partaking in the rebellion are important enough to â€Å"write it out in a verse,† (Yeats 74) therefore the imagery of a tangible poem recognizes the revolutionaries actions as heroic enough to commemorate them in a p oem that shall be read for eternity, even though the speaker doesn't necessarily agree with the rebellion itself.This notion is further proven when Austin Ride states, † Yeats initially disapproved of the Easter rebels, heir executions won him over to a grudging and ambivalent respect for their accomplishment† (401) similar to my initial statement that through imagery, Yeats uses imagery such as commemorating revolutionaries in a tangible poem to present his speaker's ambiguous perspective on the war, all though he was uncertain in his attitude towards the rebellion, the gesture of the revolutionaries fighting for what they believed in granted them the significance to be viewed as noble and patriotic.Owen and Yeats both use imagery to describe the bloodshed during battles to emphasize the harsh realities of war in â€Å"Anthem for Doomed Youth† and â€Å"Easter 916†. Owen presents imagery that illustrates horrendous warfare conditions that exemplify the con ditions soldiers had to endure. The lines stating, â€Å"Only the monstrous anger of the guns. Only the stuttering rifles' rapid rattle† (Owen, 2-3) refers to the soldier's day-to-day living conditions, which consisted of living in fear with constant chaos from the sounds of gunshots constantly surrounding them, and knowing that at any moment their lives could be over.In comparison to Owen, Yeats also uses imagery to convey the bloodshed during battles to emphasize the harsh ileitis by stating, â€Å"We know their dream; enough / To know they dreamed and are dead,† (Yeats, 70-71) with the use of images of death, and comparing the dreams of the individuals involved in the rebellion to their deaths, illuminates the harsh realities of war; even though they had good intentions, and felt as if they were fighting for a noble cause, their â€Å"dreams† are what finalized their lives; therefore, showcasing the inevitability of warfare.Owen and Yeats' language throughout the poem creates imagery that reflects the effects of warfare and how it not only hurts the individuals involved but the ones who urn from their losses as well. Owens speaker discusses individuals in â€Å"Anthem for Doomed Youth† who have to deal with the loss of loved ones resulting from war. Stating, â€Å"The pallor of girls' brows shall be their pall; / Their flowers the tenderness of silent minds, / And each slow dusk a drawing-down of blinds. † (Owen, 12-14) refers to all the family and friends who have to deal with the horrible losses resulting from war.The â€Å"pallor of girls† signifies the paleness of women from shock and sadness, and ‘tenderness of silent minds† is referring to the silent mourning of family embers and/or friends. The phrase, â€Å"drawing-down of blinds† is also referring to the grieving of loved ones. The use of this everyday object is typically used to represent the end of day, or to be left alone. People use b linds to keep things out, such as sun, or to represent nobody is home or they do not want to be bothered.

Sunday, January 5, 2020

Effective Communication Among Every Group Member - 790 Words

team legitimately needs to complete the task. †¢ Work-group Features –Group must work for common objectives of their group. There must be mutual understanding between group members. There must be predefined rules and regulations for every group member. There should be effective communication among every group member. (Wride, 2012) †¢ Supervisory Encouragement - Most managers and supervisors can encourage creativity by offering due recognition and credit to their team members. Managers can also support creativity by serving as a role model, persevering through tough problem, as well as encouraging trust, collaboration and communication within the team. †¢ Organizational Support - Encouragement from supervisors certainly fosters creativity,†¦show more content†¦2] T. Bateman and H. O Neill, The Goals of the Top Manager: A General Taxonomy and Customized Hierarchies, Working manuscript, University of North Carolina, 1999. 3] White Paper: Innovation in the workplace a multi-level approach drawn from academic research Penni Wolfgramm 19th September 2011. 4] Riesman, F. K., Hartz, T. A. (2010).Crafting a Culture of Creativity and Innovation the Talent Management Handbook: Creating a Sustainable Competitive Advantage by Selecting, Developing, and Promoting the Best People. 5] Christensen, C., Dyer, J., Gregerson, H. (2011). The Innovator’s DNA: Mastering the five skills of disruptive innovators. Boston: Mass, Harvard Business Press. 6] Zenith International Journal of Business Economics Management Research.2012.vol.6 7] T.M. Amabile, Motivational Synergy: Toward New Conceptualizations of Intrinsic and Extrinsic Motivation in the Workplace, Human Resource Management Review. 3 (1993): 185-201. 8] Amabile, T. M. (1998).How to kill creativity (pp. 77-87).Harvard Business School Publishing 9] Harnessing Creativity and Innovation in the Workplace by Olivier Serrat.2009.vol.69. 10] Special Edition on Innovation in Organizations November 2012, Illumination.APS. Shelley Logan. 11] Sternberg, R. J., Lubart, T. I. (1999). The concept of creativity: Prospects and paradigms. 12] Brouwer, M.T. (2002), Weber,Show MoreRelatedManagement : For Avoiding And Compromising Essay1326 Words   |  6 Pages I need to build skills in areas of communication, risk management and decision making in difficult situations as well as in dealing with risk and with situations requiring me to lead. So, it becomes important for me to build better communication skills as well as collaboration skills. Conflicts can be avoided in a team by ensuring that there be change implemented with the support of all of the team members and that there is effective communication. 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Saturday, December 28, 2019

Environmental Effects - 758 Words

In the 1970’s, the United States Environmental Protection agency began giving permits to firms that allowed a certain amount of emission. Corporations could then sell and buy the permits on the, thus establishing a market where industries with emission levels that were difficult to limit could buy permits, while corporations that could cheaply reduce their emissions sold their permits. This was the first implementation of market-based tools in reducing industrys’ environmental impact. In Europe, countries like France and Germany have tried imposing a tax on resources such as gasoline to limit corporation’s ability to create pollutants. One common flaw with this approach is that it tends to produce revenue for federal governments without†¦show more content†¦Despite events such as this one and overwhelming support from the scientific community, the idea of global warming is not universally accepted. The United States has regularly shown doubt that global warming is a legitimate concern, with Scott Pruitt, the current head of the US Environmental Protection Agency, stating that â€Å"The debate is far from settled.† in a recent Op-ed. This doubt is further illustrated by the United States’ recent announcement that they would be withdrawing from the Paris Climate Agreement. Beyond skepticism about the legitimacy of the threat of global warming, there is the issue of economic growth and stability to consider. While some of the most developed economies in the world are capable of imposing limitations on their industries, not every country has this privilege. It is the responsibility of this committee to find solutions to ever more pressing concerns about the environment, while considering the capability and willingness of every nation to aid the effort. Past UN Actions: As mentioned previously, the United Nations has passed the Paris Climate Agreement, which was the first major effort to fight global warming and its consequences that included all nations.. The United States’ intent to withdraw from the agreement may be a blow to the potential success of the agreement, but the Paris Climate Agreement continues to acts as proof that nations can come together to act in a way that benefits the well-being of theShow MoreRelatedEnvironmental Sustainability And Its Effects On The Environment1590 Words   |  7 Pageshigh rates of natural resource depletion, and extinction at astronomical rates. The effect of these issues includes destruction of our trees and plants, food shortages, higher risk of natural disasters, higher risk of unclean water, and a higher risk of cancer (Environmental Problems). 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Friday, December 20, 2019

Ontario Student Assistance Program ( Osap ) - 1727 Words

Ontario Student Assistance Program (OSAP) OSAP, a program designed to benefit Ontario residents in need; they can apply to receive a Canada-Ontario integrated student loan through the Ontario Student Assistance Program or OSAP. The program was started back in the 1990’s, by the Ontario government to enable those with lower incomes to receive loans, grants and scholarships which allows them to have the ability to pay for their post secondary education. To completely understand the relationship between OSAP and Social Welfare, we must first examine what social welfare system is. A social welfare system is a program designed to provide assistance to the needy individuals and families. There are numerous types and amounts of welfare that are accessible to these individuals and families that vary depending on what country, state or region you reside in. How do the two topics, OSAP and Social welfare relate? Social welfare is a program that provides assistance to the needy; OSAP is that program to which assistance is provided. The difference between the two is that money that comes from OSAP can only be used post secondary school requirements like tuition fees, books and transportation allowance, social welfare covers other living essentials like food and a place to live. The targeted users for this program would be those entering into their post secondary education. The Ontario Student Assistance Program is open to all Ontario residents; the program was designed and created toShow MoreRelatedEssay on Preparing Our Children for Success with Education1495 Words   |  6 PagesOne thing though that you are not told when your younger is the expenses of school and saving money towards it. You are always told that you need school and you have to go to school. But never how expensive school really is in Canada especially in Ontario. As easy as it sounds to get an education to get a good job, it really is not like that there are other factors. As much as people say money is not everything, yes in some cases this is believed to be true. But the really question is, is money reallyRead MoreIntergenerational Mobility : From Sri Lanka982 Words   |  4 Pagesattaining a higher strata from a lower class in society is through education. My family, pushes me to be in the education system, as long as I can, because they believe in educational attainment. They believe that the number of years of school that students complete determines, how successful I will be. As I gain more human capital, I find myself attaining more social and cultural capital. Therefore through the function role of my family, it is easier to transcend the social stratification, and allows/allowedRead MoreObjectives Of Your Market Research Project Essay2293 Words   |  10 PagesIssue: KidSport Ontario is always exploring new opportunities to raise funds and increase the number of under-resourced children and youth who are able to participate in sport and recreation. The organization has identified the College sector (students, faculty and alumni) as a potential partner to raise additional funds. Objective: KidSport Ontario would like to identify if there is an opportunity to create a partnership with the College sector and the best fundraising program that would receiveRead MoreCurrent Unemployment And Lack Of Career Planning Essay2121 Words   |  9 Pagesclients’ families were unable to contribute additional income to help clients complete their education, in addition to clients’ OSAP funding being exhausted. There’s a number of young people who have been ill for a number of years and they’re in their 6th and 7th year of university and family is saying enough already, we can’t finance this. OSAP [Ontario Student Assistance Program] is saying no more funding. Or they just have not had a long enough period of wellness to be able to find work, make moneyRead MoreEssay on Beyond the Bean7731 Words   |  31 Pagesï » ¿Beyond the Bean (Case A) Lecturer: Authors: Name: Student number: Group: Contents Executive Summary The company’s main objective is to introduce ‘; Beyond the bean’’ to the Canadian market in London Ontario on the Richmond road and open up a cafà © for mainly students, to get together and serve as a recreational center. This will be possible through the cafà © and/or by having a variety of board games for the public. The initial approach will be to gain a market share for leveling

Thursday, December 12, 2019

Fraud Control Health Institute Of Justice †Myassignmenthelp.Com

Question: Discuss About The Fraud Control Health Institute Of Justice? Answer: Introduction Increased number of frauds in the healthcare industry has become a major concern now days. In the year 2012, a total of $2.28 trillion was spent on health care industry to take measures against these frauds but it had no impact on the number of frauds.as per National Health Care antifraud Association (NHCAA) estimates of financial losses due to these frauds are in tens of billion dollars. Majority of the frauds are done by the internal staffs of the hospital that are well aware of the loopholes of the processes of which they make use(Piper, 2013). They are very well aware that where the company lacks behind be it a technological issue or managerial issue. In many of the cases it has been observed that whenever any exception id done for any employee it results in a fraud most of the times like in this case study, when the HR department took an exception and ignored the polies they had to bear the losses because the employee which they kept was the son of one of the senior staff and as per polies this is not allowed(Gosfield, 2005). There are three reasons in the case study due to which the fraud happened Technical- HH is a large hospital in San Francisco which consists of approx. 340 patient beds and 420 physicians and is also affiliated with the prominent university and medical school. It was founded in the year 1912 and in the year 1990 hospital started using mid-range information systems namely AS/400 and TANDEM hardware along with client/server technology and since then it has undergone minor upgrades and customization, this is one of the loop holes which can lead to fraud. When we are not moving with the marketing condition accordingly then there are chances of fraudsters to mold the obsolete softwares as per there need(Piper, 2013). In this case study it was the responsibility of Tracy downs to take care of all the files of vendors and delete the obsolete ones but she was not doing it properly and in fact when Matt Harris was promoted as permanent employee still his vendor file was not deleted due to which he was able to input the fraud data of vendors under his own vendor acco unt. And when his boss was out for vacations Matt was given the access to main safe where pre signed checks were lying and using those he forged checks(Rudman, 2009). Organizational- when we make organizational policies then they should be strictly followed because they are made keeping in mind the benefit of the welfare of the organization. In this case when there is a policy that you cannot hire a person who belongs to the blood relative of the existing staff then why Matt Harris was kept on the job and if kept then why the background verification was not done(Sparrow, 2014). Tracy Down the accounts payable manager could have prevented this fraud from happening if he doesnt override the policies made. In spite of being warned by internal auditors, she doesnt bother to listen to anyone and promoted him as a permanent employee. People- the administrative workgroup conducted a study of accounting payable department for which they had a staff of ten employees but on completing this task they suddenly realized that they now dont need two AP clerks as there is a reduction in medical supply to vendors so they decided to eliminate 2 clerks in spite of their bosses were not in favor of this elimination but they did without listening to them (Gosfield, 2005). A few months later there was again shortage so they hired Matt as a temporary clerk in AP department who later was accused of the fraud. Have they listened to their bosses they could have prevented this fraud from happening? Mr. Smith, CFO of the company was brought to the notice by Mr. Walter that Harris has been hired and it is against policies then Smith could have chosen to eliminate Harris instead of shifting him to another department, he was somewhat thought emotionally at that very moment as Harris mother was ex-employee (Klein Campbell, 2006) . Internal auditor Mr. Walter also plays an important role in this case. On doing routine checkup when he identified that Mr. Harris is a son of Sharon Harris one of their employees and it is against the rule of organizations nepotism policy and is a very sensitive issue then at that very moment he should have convinced Mr. Smith Companys CFO to take action against this matter. Later on, when Allen Walter began planning an information system fraud investigation he identified that a possible fraud has occurred and he notified all the departments about this but the mistake which he made was he didnt follow up (Powderly, 2015). There could have been a systematic plan made on implementing which such frauds could be prevented. There should be a department head for every department and he should be responsible for all the workings of that department and the only HR should be responsible for hiring employees and that too with checking all the necessary information(Rudman, 2009). Whenever any manager goes for a sudden leave then work should be delegated to the manager of the same level and that too within the dual custody and one person should be responsible only for one task. Major responsibilities and the charge should be given only to senior employees who are old in the system not to new employees. Internal auditors must do a routine checkup fortnightly and if they found any loop whole in the system. Then it should be directly reported to the department manager and CFO of the company and immediate action must be taken.organisation policies must be reviewed every year and all the technology must be updated with the time so that security standards are maintained and no one can try to override(Gosfield, 2005). Later on, when the fraud was detected only then the finance and accounts department took the auditors comment seriously if these problems were rectified earlier they do not have to suffer a loss of $80,000. It should become a practice for both the departments as well as auditors to review the comments and rectify the same at the earliest(Klein Campbell, 2006). There are few ethical dilemmas in this case which could have saved company from this loss like in case when Mr. Smith, CFO of the company was brought in notice by Mr. Walter that Harris has been hired and it is against policies then Smith could have chosen to eliminate Harris instead of shifting him to another department, he was somewhat thought emotionally at that very moment as Harris mother was ex-employee(Piper, 2013) Conclusion This case has many loop holes of which the employee took advantage and did the fraud. There are many risks associated with the case. This shows that how can a well-designed information system can be hacked and taken advantage of. a systematic plan made on implementing which such frauds could be prevented(Powderly, 2015). There should be a department head for every department and he should be responsible for all the workings of that department and the only HR should be responsible for hiring employees and that too with checking all the necessary information. Another thing is that companys do make policies for the benefit of the employees and welfare of the organization but the top management itself does not follow them sometimes or follow at their own discretion and finally it can be seen that how the internal auditors can work together with other departments to identify the issues and get them sorted out if worked well. References Gosfield, A. G., 2005. The hifdeen cost of free Lunches: Fraud and abuse in physician Pharmaceutical Arrangements.. Medical Practice Management , 3(10), pp. 253-258. Klein, R. D. Campbell, S., 2006. Health Care Fraud and Abuse Laws. Archives of Pathology Laboratory Medicine: , 130(8), pp. 1169-1177. Piper, C., 2013. 10 popular health care provider fraud schemes. Faraud Magazine , pp. 2-5. Powderly, H., 2015. Biggest healthcare frauds in 2015: Running list. Health care Finance, 3(6), pp. 10-15. Rudman, W. J., 2009. Healthcare Fraud and Abuse. Online research Journal , 6(2), pp. 3-5. Sparrow, M. K., 2014. Fraud Control in the Health Care. National Institute of Justice, 2(3), pp. 5-10.