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Case 7-7 Sunbeam Corporation

One of the earliest frauds during the late 1990s and early 2000s was at Sunbeam. The SEC alleged in its charges against Sunbeam that top management engaged in a scheme to fraudulently misrepresent Sunbeam’s operating results in connection with a purported “turnaround” of the company. When Sunbeam’s turnaround was exposed as a sham, the stock price plummeted, causing investors billions of dollars in losses. The defendants in the action included Sunbeam’s former CEO and chair Albert J. Dunlap, former principal financial officer Russell A. Kersh, former controller Robert J. Gluck, former vice presidents Donald R. Uzzi and Lee B. Griffith, and Arthur Andersen LLP partner Phillip Harlow.

The SEC complaint described several questionable management decisions and fraudulent actions that led to the manipulation of financial statement amounts in the company’s 1996 year-end results, quarterly and year-end 1997 results, and the first quarter of 1998. The fraud was enabled by weak or nonexistent internal controls, inadequate or nonexistent board of directors and audit committee oversight, and the failure of the Andersen auditor to follow GAAS. The following is an excerpt from the SEC’s AAER 1393, issued on May 15, 2001:

Page 484

From the last quarter of 1996 until June 1998, Sunbeam Corporation’s senior management created the illusion of a successful restructuring of Sunbeam in order to inflate its stock price and thus improve its value as an acquisition target. To this end, management employed numerous improper earnings management techniques to falsify the Company’s results and conceal its deteriorating financial condition. Specifically, senior management created $35 million in improper restructuring reserves and other “cookie-jar” reserves as part of a year-end 1996 restructuring, which were reversed into income the following year. Also in 1997, Sunbeam’s management engaged in guaranteed sales, improper “bill-and-hold” sales, and other fraudulent practices. At year-end 1997, at least $62 million of Sunbeam’s reported income of $189 million came from accounting fraud. The undisclosed or inadequately disclosed acceleration of sales through “channel-stuffing” also materially distorted the Company’s reported results of operations and contributed to the inaccurate picture of a successful turnaround.1

A brief summary of the case follows.2

Chainsaw Al

Al Dunlap, a turnaround specialist who had gained the nickname “Chainsaw Al” for his reputation of cutting companies to the bone, was hired by Sunbeam’s board in July 1996 to restructure the financially ailing company. He promised a rapid turnaround, thereby raising expectations in the marketplace. The fraudulent actions helped raise the market price to a high of $52 in 1997. Following the disclosure of the fraud in the first quarter of 1998, the price of Sunbeam shares dropped by 25 percent, to $34.63. The price continued to decline as the board of directors investigated the fraud and fired Dunlap and the CFO. An extensive restatement of earnings from the fourth quarter of 1996 through the first quarter of 1998 eliminated half of the reported 1997 profits. On February 6, 2001, Sunbeam filed for Chapter 11 bankruptcy protection in U.S. Bankruptcy Court.

Accounting Issues

Cookie-Jar Reserves

The illegal conduct began in late 1996, with the creation of cookie-jar reserves that were used to inflate income in 1997. Sunbeam then engaged in fraudulent revenue transactions that inflated the company’s record-setting earnings of $189 million by at least $60 million in 1997. The transactions were designed to create the impression that Sunbeam was experiencing significant revenue growth, thereby further misleading the investors and financial markets.

Sunbeam took a total restructuring charge of $337.6 million at year-end 1996.3 However, management padded this charge with at least $35 million in improper restructuring and other reserves and accruals,4 excessive write-downs, and prematurely recognized expenses that materially distorted the Company’s reported results of operations for fiscal year 1996, and would materially distort its reported results of operations in all quarters of fiscal year 1997, as these improper reserves were drawn into income.

Page 485

The most substantial contribution to Sunbeam’s improper reserves came from $18.7 million in 1996 restructuring costs that management knew or was reckless in not knowing were not in conformity with generally accepted accounting principles. Sunbeam also created a $12 million litigation reserve against its potential liability for an environmental remediation. However, this reserve amount was not established in conformity with GAAP and improperly overstated Sunbeam’s probable liability in that matter by at least $6 million.

Channel Stuffing

Eager to extend the selling season for its gas grills and to boost sales in 1996, CEO Dunlap’s “turnaround year,” the company tried to convince retailers to buy grills nearly six months before they were needed, in exchange for major discounts. Retailers agreed to purchase merchandise that they would not receive physically until six months after billing. In the meantime, the goods were shipped to a third-party warehouse and held there until the customers requested them. These bill-and-hold transactions led to recording $35 million in revenue too soon. However, the auditors (Andersen) reviewed the documents and reversed $29 million.

In 1997, the company failed to disclose that Sunbeam’s 1997 revenue growth was partly achieved at the expense of future results. The company had offered discounts and other inducements to customers to sell merchandise immediately that otherwise would have been sold in later periods, a practice referred to as “channel stuffing.” The resulting revenue shift threatened to suppress Sunbeam’s future results of operations.

Sunbeam either didn’t realize or totally ignored the fact that, by stuffing the channels with product to make one year look better, the company had to continue to find outlets for their product in advance of when it was desired by customers. In other words, it created a balloon effect, in that the same amount or more accelerated amount of revenue was needed year after year. Ultimately, Sunbeam (and its customers) just couldn’t keep up, and there was no way to fix the numbers.

Sunbeam’s Shenanigans

Exhibit 1 presents an analysis of Sunbeam’s accounting with respect to Schilit’s financial shenanigans.

Exhibit 1 Sunbeam Corporation’s Aggressive Accounting Techniques

Red Flags

Schilit points to several red flags that existed at Sunbeam but either went undetected or were ignored by Andersen, including the following:5

  1. Excessive charges recorded shortly after Dunlap arrived. The theory is that an incoming CEO will create cookie-jar reserves by overstating expenses, even though it reduces earnings for the first year, based on the belief that increases in future earnings through the release of the reserves or other techniques make it appear that the CEO has turned the company around, as evidenced by turning losses into profits. Some companies might take it to an extreme and pile on losses by creating reserves in a loss year, believing that it doesn’t matter whether you show a $1.2 million loss for the year or a $1.8 million loss ($0.6 million reserve). This is known as “big-bath accounting.”

Page 486

  1. Reserve amounts reduced after initial overstatement. Fluctuations in the reserve amount should have raised a red flag because they evidenced earnings management as initially record reserves were restored into net income.
  2. Receivables grew much faster than sales. A simple ratio of the increase in receivables to the increase in revenues should have provided another warning signal. Schilit provides the following for Sunbeam’s operational performance in Exhibit 2 that should have created doubts in the minds of the auditors about the accuracy of reported revenue amounts in relation to the collectibility of receivables, as indicated by the significantly larger percentage increase in receivables compared to revenues.
Exhibit 2 Sunbeam Corporation’s Operational Performance
  1. Accrual earnings increased much faster than cash from operating activities. While Sunbeam made $189 million in 1997, its cash flow from operating activities was a negative $60.8 million. This is a $250 million difference that should raise a red flag, even under a cursory analytical review about the quality of recorded receivables. Accrual earnings and cash flow from operating activity amounts are not expected to be equal, but the differential in these amounts at Sunbeam seems to defy logic. Financial analysts tend to rely on the cash figure because of the inherent unreliability of the estimates and judgments that go into determining accrual earnings.

Quality of Earnings

No one transaction more than the following illustrates questions about the quality of earnings at Sunbeam. Sunbeam owned a lot of spare parts that were used to fix its blenders and grills when they broke. Those parts were stored in the warehouse of a company called EPI Printers, which sent the parts out as needed. To inflate profits, Sunbeam approached EPI at the end of December 1997, to sell it parts for $11 million (and book a $5 million profit). EPI balked, stating that the parts were worth only $2 million, but Sunbeam found a way around that. EPI was persuaded to sign an “agreement to agree” to buy the parts for $11 million, with a clause letting EPI walk away in January 1998. In fact, the parts were never sold, but the profit was posted anyway.

Along came Phillip E. Harlow, the Arthur Andersen managing partner in charge of the Sunbeam audit. He concluded the profit was not allowed under GAAP. Sunbeam agreed to cut it by $3 million but would go no further. Harlow could have said that if such a spurious profit were included, he would not sign off on the audit. But he took a different tack. He decided that the remaining profit was not material. Since the audit opinion says the financial statements “present fairly, in all material respects” the company financial position, he could sign off on them. The part that was not presented fairly was not material. And so it did not matter.

Dunlap tries to Quiet the Markets . . . and the Board

Paine Webber, Inc., analyst Andrew Shore had been following Sunbeam since the day Dunlap was hired.6 As an analyst, Shore’s job was to make educated guesses about investing clients’ money in stocks. Thus, he had been scrutinizing Sunbeam’s financial statements every quarter and considered Sunbeam’s reported levels of inventory for certain items to be unusual for the time of year. For example, he noted massive increases in the sales of electric blankets in the third quarter of 1997, although they usually sell well in the fourth quarter. He also observed that sales of grills were high in the fourth quarter, which is an unusual time of year for grills to be sold, and noted that accounts receivable were high. On April 3, 1998, just hours before Sunbeam announced a first-quarter loss of $44.6 million, Shore downgraded his assessment of the stock. By the end of the day, Sunbeam’s stock prices had fallen 25 percent.

Page 487

Dunlap continued to run Sunbeam as if nothing had happened. On May 11, 1998, he tried to reassure 200 major investors and Wall Street analysts that the first quarter loss would not be repeated and that Sunbeam would post increased earnings in the second quarter. It didn’t work. The press continued to report on Sunbeams’s bill-and-hold strategy and the accounting practices that Dunlap had allegedly used to artificially inflate revenues and profits.

Dunlap called an unscheduled board meeting to address the reported charges on June 9, 1998. Harlow assured the board that the company’s 1997 numbers were in compliance with accounting standards and firmly stood by the firm’s audit of Sunbeam’s financial statements. As the meeting progressed the board directly asked Sunbeam if the company would make its projected second quarter earnings. His response that sales were soft concerned the board. A comprehensive review was ordered and eventually Dunlap was fired.

Settlement with Andersen

Harlow authorized unqualified audit opinions on Sunbeam’s 1996 and 1997 financial statements although he was aware of many of the company’s accounting improprieties and disclosure failures. These opinions were false and misleading in that, among other things, they incorrectly stated that Andersen had conducted an audit in accordance with generally accepted auditing standards, and that the company’s financial statements fairly represented Sunbeam’s results and were prepared in accordance with generally accepted accounting principles. In 2002, the SEC resolved a legal action against Andersen when a federal judge approved a $141 million settlement in the case. Andersen agreed to pay $110 million to resolve the claims without admitting fault or liability. In the end, losses to Sunbeam shareholders amounted to about $4.4 billion, with job losses of about 1,700.7

Questions

  1. How did pressures for financial performance contribute to Sunbeam’s culture, where quarterly sales were manipulated to influence investors? To what extent do you believe the Andersen auditors should have considered the resulting culture in planning and executing its audit?
  2. Why is it important for auditors to use analytical comparisons such as the ratios in the Sunbeam case to evaluate possible red flags that may indicate additional auditing is required? How does making such calculations enable auditors to meet their ethical obligations?
  3. Assume you were the technical advisory partner for Andersen on the Sunbeam engagement and reported directly to Harlow. You have just reviewed all the workpapers on the audit including materiality judgments. You are concerned about what you have just seen. Further assume that you consider yourself to be a pragmatist, one who is concerned with your own material welfare, but also with moral ideals. Develop a plan of action for voicing your values to ensure you are heard by Harlow and others in the firm. Consider the following in developing the plan to do the right thing:
    • What do you need to say to Harlow?
    • What are the likely objections or pushback?
    • What would you say next? To whom, and in what sequence?

 

CASE STUDY

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requirement:

  • Read the question closely; be sure you know what is being asked. Briefly, indicated the facts of the case and write a brief outline of what you want to fit into your 3 pages.
  • Identify the dilemma: explain the ethical issue and support for alternative choices. Contrast reasons using prepositions: benefit/consequences of doing or not doing…
  • Explain the benefits/ consequences in terms of who, when, dollar amount, and certainty positive and negative consequences. Consider long run versus short run consequence.
  • Choose one position and explain the reason it is more ethical than the alterbatives refuting your support for the other positions. Where there is a dilemma, explain why ethical support for one choice is better than support for the other choices. Explain why this case is important. CASE STUDY

Case also can be found at the attached PDF file page 491.

Please use the knowledge related to the book. No outside resource allowed.

Thanks.

Case 7-8

Diamond Foods

On November 14, 2012, Diamond Foods Inc. disclosed

restated financial statements tied to an accounting scandal

that reduced its earnings during the first three quarters

of 2012 as it took significant charges related to improper

accounting for payments to walnut growers. The restatements

cut Diamond’s earnings by 57 percent for FY2011, to

$29.7 million, and by 46 percent for FY2010, to $23.2 million.

By December 7, 2012, Diamond’s share price had declined

54 percent for the year. A press release issued by the company

explains in great detail the accounting and financial

reporting issues. 1

Diamond Foods, long-time maker of Emerald nuts and

subsequent purchaser of Pop Secret popcorn (2008) and

Kettle potato chips (2010), became the focus of an SEC

investigation after The Wall Street Journal raised questions

about the timing and accounting of Diamond’s payments to

walnut growers. The case focuses on the matching of costs

and revenues. At the heart of the investigation was the question

of whether Diamond senior management adjusted the

accounting for the grower payments on purpose to increase

profits for a given period.

The case arose in September 2011, when Douglas

Barnhill, an accountant who is also a farmer of 75 acres of

California walnut groves, got a mysterious check for nearly

$46,000 from Diamond. Barnhill contacted Eric Heidman,

the company’s director of field operations, on whether the

check was a final payment for his 2010 crop or prepayment

for the 2011 harvest. (Diamond growers are paid in installments,

with the final payment for the prior fall’s crops coming

late the following year.) Though it was September 2011,

Barnhill was still waiting for full payment for the walnuts that

he had sent Diamond in 2010. Heidman told Barnhill that the

payment was for the 2010 crop, part of FY2011, but that it

would be “budgeted into the next year.” The problem is under

accounting rules, you cannot legitimately record in a future

fiscal year an amount for a prior year’s crop. That amount

should have been estimated during 2010 and recorded as an

expense against revenue from the sale of walnuts.

An investigation by the audit committee in February 2012

found payments of $20 million to walnut growers in August

2010 and $60 million in September 2011 that were not

recorded in the correct periods. The $20 million payments

to growers in 2010 caught the eye of Diamond’s auditors,

Deloitte & Touche. However, it is uncertain whether the firm

approved the accounting for the payments. It is an important

determination because corporate officers can defend against

securities fraud charges by arguing they did not have the

requisite intent because they relied on the approval of the

accountants. CASE STUDY

The disclosure of financial restatements in November 2012

and audit committee investigation led to the resignation of former

CEO Michael Mendes, who agreed to pay a $2.74 million

cash clawback and return 6,665 shares to the company.

Mendes’s cash clawback was deducted from his retirement

payout of $5.4 million. Former CFO Steven Neil was fired on

November 19, 2012, and did not receive any severance.

As a result of the audit committee investigation and the

subsequent analysis and procedures performed, the company

identified material weaknesses in three areas: control environment,

walnut grower accounting, and accounts payable

timing recognition. The company announced efforts to remediate

these areas of material weakness, including enhanced

oversight and controls, leadership changes, a revised walnut

cost estimation policy, and improved financial and operation

reporting throughout the organization.

An interesting aspect of the case is the number of red

flags, including unusual timing of payments to growers,

a leap in profit margins, and volatile inventories and cash

flows. Moreover, the company seemed to push hard on every

lever to meet increasingly ambitious earnings targets and

allowed top executives to pull in big bonuses, according to

interviews with former Diamond employees and board members,

rivals, suppliers and consultants, in addition to reviews

of public and nonpublic Diamond records.

Nick Feakins, a forensic accountant, noted the relentless

climb in Diamond’s profit margins, including an increase in

net income as a percent of sales from 1.5 percent in FY2006

to more than 5 percent in FY2011. According to Feakins,

“no competitors were improving like that; even with rising

Asian demand . . . it just doesn’t make sense.” 2 Reuters did a

review of 11 companies listed as comparable organizations in

Diamond’s regulatory filings and found that only one, B&G

Foods, which made multiple acquisitions, added earnings

during the period.

Another red flag was that while net income growth is generally

reflected in operating cash flow increases, at Diamond,

the cash generation was sluggish in FY2010, when earnings

were strong. This raises questions about the quality of earnings.

Also, in September 2010, Mendes had promised EPS

growth of 15 percent to 20 percent per year for the next

five years. In FY2009, FY2010, and FY2011, $2.6 million

of Mendes’s $4.1 million in annual bonus was paid because

Diamond beat its EPS goal, according to regulatory filings.

It was expected that the company would likely face a civil

enforcement action by the SEC for not maintaining accurate

books and records and failing to maintain adequate internal

controls to report the payments properly, both of which are

required for public companies. If the SEC decides to bring

1 Available at www.investor.diamondfoods.com/phoenix.zhtml?c=

189398&p=irol-newsArticle&id=1758849 .

2 Available at www.reuters.com/article/2012/03/19/us-diamondtax-

idUSBRE82I0AQ20120319 .

Chapter 7 Earnings Management and the Quality of Financial Reporting 469

a civil fraud case against any individuals at Diamond Foods,

the Dodd-Frank Act gives it the option of filing either an

administrative case or a civil injunctive action in Federal

District Court. An administrative proceeding is generally

considered a friendlier venue for the SEC.

Questions

  1. One of the red flags identified in the case was that operating

cash flow increases did not seem to match the level of

increase in net income. Explain the relationship between

these two measures and why it raised questions about the

quality of earnings at Diamond Foods.

  1. Why were the actions of Diamond Foods with respect to its

‘accounting for nuts’ unethical? CASE STUDY

  1. The role of Deloitte & Touche is unclear in the case. We

do not know whether the firm approved the accounting

for the payments to walnut growers and periods used to

record these amounts. Assume that the firm identified

the improper payments and discussed the matter with

management (i.e., CFO and CEO). What levers might

Deloitte use to convince top management to correct the

materially misstated financial statements?

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Brief Frontier Leasing Corp. v. Links Engineering, LLC

Brief Frontier Leasing Corp. v. Links Engineering, LLC on p. 1015-1016. Use pages 29-30 for reference. Your brief should be 1 to 2 pages in Times New Roman font, 12 point. In your brief, you should include the following information:

  • Identify the parties.

Possible questions to answer would be: Who is the plaintiff? The defendant? The appellant? The appellee?

  • What is the history of the case?

Possible questions to answer would be: Who won at trial court? Who won at the lower appellate level? Who won in this decision? Please note that this is the history of the case in court—not the facts of the case.

  • What are the facts?

Possible questions to answer would be: What happened that caused the plaintiff to sue? What facts did the court find relevant in their decision?

  • What is the plaintiff’s theory?

Possible questions to answer would be: Why he thinks he should win? What facts does the plaintiff think are important?

  • What is the defendant’s theory?

Possible questions to answer would be: Why she thinks she should win? What facts does the defendant think are important?

  • What is the legal issue?

Tip: this will be a question that can be answered with yes or no and should end with a question mark.

  • What is the holding of the Court?

Tip: this will be either yes or no and will answer the legal issue.

  • What is the reasoning of the Court?

Possible questions to answer would be: what facts and laws did the Court rely on to decide the case?; why the case was decided in the winner’s favor?; why did the other side lose

  • Evaluative Question: What do you think about this case? Was this case decided correctly? Why or why not?

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Rubric

MG260 Case Study (4)

MG260 Case Study (4)
Criteria Ratings Pts
This criterion is linked to a Learning OutcomeContent
25.0 to >23.0 ptsContent is focused and specific; correctly identifies all the brief elements–parties, history, etc. Legal issue is clearly identified. 23.0 to >19.9 ptsContent is clear but in limited places has a shifting focus or lacks specificity; correctly identifies the legal issue; most of the remaining brief elements are correct 19.9 to >17.4 ptsContent is clear, but in multiple places has shifting focus and lacks specificity. Legal issues are identified but not in clear or specific in detail; the remaining brief elements are correct with some mistakes 17.4 to >14.0 ptsContent is unclear, inconsistent, or incomplete; legal issue is not correctly identified; few of remaining brief elements are correct 14.0 to >0 ptsContent is unclear and limited; legal issue is not correctly identified or is missing; most remaining brief elements are incorrect
25.0 pts
This criterion is linked to a Learning OutcomeAnalysis
15.0 to >13.4 ptsPresents an exemplary and thorough analysis; answers questions with logical, concise, and clear reasoning 13.4 to >11.9 ptsPresents an insightful and thorough analysis; answers questions with logical reasoning 11.9 to >10.4 ptsPresents a thorough analysis; understandable answers to questions 10.4 to >5.9 ptsMakes at effort at analysis, but reasoning is unclear or inconsistent; answers to questions are not thorough or consistent 5.9 to >0 ptsSuperficial or incomplete analysis or makes no effort at analysis; answers to questions are irrelevant or incomprehensible
15.0 pts
This criterion is linked to a Learning OutcomeAppearance (Grammar/Readability)
10.0 to >8.9 ptsNo more than 1 grammar error; effective word choice and sentence variety; superior facility with the conventions of standard written English; ideas are developed logically with flow between sentences and paragraphs 8.9 to >7.9 ptsFew grammar errors (< 3); competent word choice and sentence variety; competence with the conventions of standard written English; ideas expressed with clear overall organization 7.9 to >6.9 ptsSome grammar errors (4-7); word choice and sentence structure are unvaried; average familiarity with standard written English; ideas loosely organized with inadequate transitions; some ideas are illogical or unrelated 6.9 to >3.9 ptsGrammar needs work (8-10 errors); poor word choice and sentence structure; below average familiarity with standard written English; ideas are not coherently expressed; overall organization is lacking 3.9 to >0 ptsFrequent grammar errors (>10); significant problems in word choice or sentence structure; ideas not developed or organized; uneven or ineffective overall organization
10.0

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Review the Case Study: MBA Schools in Asia-Pacific and the Case Study: MBA Schools in Asia-Pacific Data set.

Prepare a 1,050-word managerial report for your boss.

Use the following questions for guidelines and directions on what to include in the report:

  1. What is the type of data (Quantitative or Qualitative) for each of the columns (variables) in the dataset? If quantitative, is the data discrete or continuous? Neatly summarize your response in a table for all the columns (variables).
  2. Using Excel®, find the mean, median, standard deviation, minimum, maximum, and the three quartiles for each of the quantitative variables identified in part 1 above. Neatly summarize in a table on this document. Comment on what you observe.
  3. What are the minimum and maximum full-time enrollments? Which schools have the minimum and maximum full-time enrollments?
  4. What is the average number of students per faculty member? Is this low or high? What does this mean to prospective applicants who are interested in pursuing an MBA in one of the leading international business schools?
  5. What are the mean, median, and modal ages? What does this mean to prospective applicants?
  6. What is the mean percentage of foreign students? How many and which schools have 1% and 0% foreign students? Which schools have highest percentage of foreign students? Please state these percentages.
  7. What percentage of schools require the GMAT test?
  8. What percentage of schools require English tests such as Test of English as a Foreign Language (TOEFL)?
  9. What percentage of schools require work experience? From this percentage, does this appear to be a significant factor in gaining admissions?
  10. What are the mean and median starting salaries? Which schools have the minimum and maximum starting salaries? How much are these minimum and maximum salaries?
  11. What are the mean tuition for foreign students and for local students? Does there appear to be a significant difference? What is the difference between the two means?
  12. How many schools require work experience and how many of them don’t? What is the mean starting salary for schools requiring work experience? What is the mean starting salary for schools requiring no work experience?
  13. How many schools require English tests and how many don’t? What is the mean starting salary for schools requiring English tests? What is the mean starting salary for schools requiring no English tests?
  14. Comment on the skewness for the data on starting salaries:
  15. Plot a histogram and determine the skewness.
  16. Find the skewness coefficient.
  17. Find the mean, median, and mode for starting salaries and compare the three measures to determine skewness.
  18. Finally, use Empirical Rule on the starting salaries and determine whether the salaries follow the Empirical Rule.

Format your assignment consistent with APA format.

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Required Resources

Read/review the following resources for this activity:

  • Textbook: OpenStax. (2019). U.S. history. OpenStax CNX. Retrieved from https://cnx.org/contents/p7ovuIkl@6.18:gMXC1GEM@7/… (Chapter 28, 29, 30)
  • Minimum of 1 primary source
  • Minimum of 4 scholarly sources (in addition to the textbook)
  • Length: 4-5 pages (not including title page and references page)

Instructions
Address the corresponding questions/prompts for the selected topic below. Use at least one (1) documented example of the corresponding primary source in your writing.

The Civil Rights Movement
Using the Internet, locate and read Martin Luther King Jr’s “I Have a Dream” speech given in Washington D.C., August 1963. Copy and paste the following keywords into your Google search bar: “I Have a Dream by Martin Luther King, Jr.” Feel free also to locate and incorporate additional scholarly sources to respond to this case study, including information on the Civil Rights Movement.

Construct the case study by responding to the following prompts:

  • Explain if the Civil Rights Movement of the 1960s effectively changed the nation.
  • What effect would the Civil Rights Acts have across the continent on minority groups?
  • Do you think that the tactics and strategies that civil rights activists used in the 1960s would apply to today’s racial and ethnic conflicts? Why or why not?
  • Do the ideas of the 1960s still have relevance today? If so how? If not, why not?
  • Analyze how the Civil Rights Movement would impact diversity in America today.

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Case #1 Tesla, Inc. is an American automotive company that specializes in electric car manufacturing. The company and Elon Musk, it’s current CEO, has been an innovator in the United States automobile industry. Tesla has used technology as one of it’s driving factors. They provide online software updates and have open source technology, to an extent. Tesla’s production efficiency and sales have increased the last few years. During 2018, they were able to achieve a profitable quarter. Despite of these improvements, the company has had to deal with a number of challenges. Among them: – – – Elon Musk is a dynamic leader; however, he is also unpredictable. For example, in 2018 Musk reported that the company may be going private. The statements were deemed to be misleading for a publicly traded company. Musk and the company were fined a total of $40 million dollars and Musk was not allowed to serve as Director of the Tesla Board for at least three years. Although production has improved, it is still has not meet expectations. The company has had many issues which include, assembly line issues, battery integration, and delivery logistics. During this time, Musk has made statements regarding production which has over promised to the market. Tesla had achieved quarterly profitability during 2018. They had losses for years. Obviously, this is a problem but not unusual for a manufacturing company that takes a number of years to develop a market. The issue is that with accumulating debt, the unpredictability of production and costs have caused major concerns in the investor market place. Operating a company the size of Tesla is a major task. It takes many teams, with numbers of functions. Address the following questions as advice for the Tesla Board of Directors 1. The leader of the company, Elon Musk, has created issues on his own for the company. What structure could be put in place to minimize negative impacts? 2. Chapter 4 of the Group Dynamics for Teams text addresses group cohesion and team roles. What concepts could be utilized to improve the Board’s results? 3. Tesla was founded in 2003. What factors would you consider to be critical when forming the initial board? The assignment will be due at the end of week one. 2 to 3 pages in length, double spaced. Understanding the Basic Team Processes Chapter 4 4-1 Motivation ◼ Social Loafing  Free riders  Sucker effect  Contributing Factors: No need for coordination of efforts ◼ Individual performance unaccounted for ◼ Unaware of others’ efforts ◼ 4-2 Motivation ◼ Increasing Group Motivation  Task Job Characteristic Model ◼ Task interdependence ◼  Evaluations ◼ Individual and team based  Team ◼ and Rewards Efficacy Team potency  Commitment ◼ and Cohesion Group cohesion 4-3 Group Cohesion ◼ How Cohesion Affects the Group’s Performance  Bidirectional positive influence  Cohesion important when task requires: ◼ Interdependence ◼ Interaction ◼ Coordination  Cohesive ◼ ◼ teams: Better prepared to handle conflict More conformity 4-4 Group Cohesion ◼ Building Group Cohesion  Characteristics of Cohesive Groups: ◼ Similar attitudes/personal goals ◼ Time together ◼ Smaller teams ◼ Group incentives  Building Cohesion: ◼ Training in social interaction skills ◼ Training in task skills ◼ Team success and reward for success ◼ Team leader behavior 4-5 Team Roles ◼ Role Problems  Role ambiguity  Role conflict ◼ Leads to: Stress  Decreased satisfaction and morale  Increased turnover  Decreased participation   Solutions: Make important roles explicit ◼ Prioritize tasks ◼ 4-6 Team Roles ◼ Types of Team Meeting Roles  Leader or Facilitator Develop agenda ◼ Ensure information is shared and understood ◼ Remove internal problems ◼  Recorder Notes key decisions and assignments ◼ Minutes ◼ Sometimes acts as scribe ◼  Timekeeper 4-7 Task and Social Behaviors ◼ Task Behaviors  Information ◼ Social Behaviors  Social ◼ sharing and behavioral assistance recognition and encouragement Balance depends on:  Characteristics of group  Maturity level of group  Nature of task 4-8 Task and Social Behaviors ◼ Insert Figure 4.1: Task and Social Support in Teams (p. 72) 4-9 Team Adaptation and Learning ◼ Shared mental models  Related ◼ ◼ to the task and how team operates Considerations: accuracy and degree of agreement Transactive memory  Awareness of knowledge possessed by team members  Benefits coordination and problem-solving 4-10 Team Adaptation and Learning ◼ Using Feedback  Best feedback is positive and negative Improves mental model ◼ Requires safe environment ◼ ◼ Group Process Observations  Best if completed by team member 4-11 4-12 4-13 4-14 Activity Continued 4-15
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Case Study

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The Nursing Process in Practice

Formulating a Family Care Plan

Mr. R., an 80-year-old retired pipe fitter, lives with his wife; he has had diabetes for 15 years. Although his diabetes has been moderately controlled with diet and daily insulin, some complications have occurred. He experiences arteriosclerotic cardiovascular disease and peripheral neuropathy, and he recently spent 2 months in the hospital due to circulatory problems in his left leg. The progressive deterioration of circulation resulted in an amputation below the knee. Although fitting him with a prosthesis would be possible, he has refused this and is wheelchair bound. Mr. R. currently depends on someone else to help with transfers. He is cranky, irritable, and demanding to almost everyone. He recently has stopped following his diabetes regimen because he claims, “It just doesn’t matter anymore.”Case Study

Mr. R.’s wife, Doris, is a 74-year-old woman who has been a homemaker most of her life. She has always been the “watchdog” for Mr. R.’s health. Mostly through her changes in food preparation and her lifestyle adjustments, Mr. R.’s diabetes has been managed. She schedules his physician appointments, buys his medical supplies, and administers his insulin. He is now refusing to accept her help, and she is anxious and angry about his behavior. They frequently have arguments, after which Mrs. R. retreats to her room.Case Study

Mr. and Mrs. R. have three children and four grandchildren who live in the same city. The eldest daughter, Patricia, calls or stops by about once a week. The other children, Tom and Ellen, are busy with their families and see their parents mostly on holidays; they have very little communication with Patricia or their parents. When the children do come to visit, Doris tries to put on a happy expression and pretend that everything is going well to avoid worrying them. She is also embarrassed about Mr. R.’s behavior and does not want anyone from outside the family to see what is happening.Case Study

On her initial home visit to this family, the community health nurse notes that Mr. R. appears somewhat drowsy and unkempt. Mrs. R. looks anxious and tired, her skin color is slightly ashen, and she has circles under her eyes. When the nurse asks them what they hope to get out of the nursing visits, Mrs. R. says, “Actually, you don’t need to keep visiting. In a few weeks we’ll be back to normal and doing fine.”

Based on a thorough assessment of the family, the community health nurse may begin to develop a mutually acceptable plan of care with the family.

AssessmentCase Study

In the initial interview, the community health nurse completes a genogram and an eco-map with the family (see Figures 13-3 and 13-4). After the second family interview, the nurse also completes a family map that describes the members’ interactions with each other (see Figure 13-2). A family guide to help structure a family assessment is presented in Box 13-7.Case Study

Completing the genogram helps break the ice to get the family to talk about their situation. The genogram provides a safe and thought-provoking way for Mrs. R. to supply appropriate information about the situation. During this process, the nurse obtains information about other family members, their general levels of functioning, and the possibility of acting as resources. She identifies family members’ patterns of closeness and distance.

Box 13-7 Family Assessment Guide

I Identifying Data

Name: ___________________________________________________________________________________________________

Address: __________________________________________________________________________________________________

Phone number(s):_____________________________________________________________________________________________

Household members (relationship, gender, age, occupation, education):____________________________________________________

Financial data (sources of income, financial assistance, medical care; expenditures):___________________________________________Case Study

Ethnicity: __________________________________________________________________________________________________

Religion: __________________________________________________________________________________________________

Identified client(s):______________________________________________________________________________________________

Source of referral and reason: ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

II GenogramCase Study

Include household members, extended family, and significant others

Age or date of birth, occupation, geographical location, illnesses, health problems, major events

Triangles and characteristics of relationships

III Individual Health Needs (for each household family member)

Identified health problems or concerns: ________________________________________________________________________________

Medical diagnoses: _____________________________________________________________________________________________

Recent surgery or hospitalizations: _________________________________________________________________________________

Medications and immunizations: _________________________________________________________________________________

Physical assessment data: ______________________________________________________________________________________

Emotional and cognitive functioning: _______________________________________________________________________________

Coping: _____________________________________________________________________________________________________

Sources of medical and dental care: ____________________________________________________________________________

Health screening practices: ____________________________________________________________________________________

IV Interpersonal Needs

Identified subsystems and dyads:________________________________________________________________________________

Prenatal care needed: _________________________________________________________________________________________

Parent–child interactions:_______________________________________________________________________________________

Spousal relationships:_________________________________________________________________________________________

Sibling relationships:_________________________________________________________________________________________

Concerns about older members:___________________________________________________________________________________

Caring for other dependent members:________________________________________________________________________________

Significant others:____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

V Family Needs

A. Developmental

Children and ages:____________________________________________________________________________________________

Responsibilities for other members: _____________________________________________________________________________

Recent additions or loss of members:_____________________________________________________________________________

Other major normative transitions occurring now:____________________________________________________________________

Transitions that are out of sequence or delayed:_____________________________________________________________________

Tasks that need to be accomplished:_______________________________________________________________________________

Daily health-promotion practices for nutrition, sleep, leisure, child care, hygiene, socialization, transmission of norms and values: _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Family planning used:_______________________________________________________________________________________

B. Loss or Illness

Nonnormative events or illnesses:______________________________________________________________________________

Reactions and perceptions of ability to cope:________________________________________________________________________

Coping behaviors used by individuals and family unit:_________________________________________________________________

Meaning to the family:_________________________________________________________________________________________

Adjustments family has made:________________________________________________________________________________

Roles and tasks being assumed by members:_________________________________________________________________________

Any one individual bearing most of responsibility:_____________________________________________________________________

Family idea of alternative coping behaviors available:____________________________________________________________________

Level of anxiety now and usually:_________________________________________________________________________________

C. Resources and Support

General level of resources and economic exchange with community:_________________________________________________________

External sources of instrumental support (money, home aides, transportation, medicines, etc.):____________________________________

Internal sources of instrumental support (available from family members):___________________________________________________

External sources of affective support (emotional and social support, help with problem solving):_____________________________________

Internal sources of affective support (who in family is most helpful to whom?): _________________________________________________

Family more open or closed to outside?______________________________________________________________________________

Family willing to use external sources of support?_______________________________________________________________________

D. Environment

Type of dwelling:________________________________________________________________________________________________

Number of rooms, bathrooms, stairs; refrigeration, cooking:_______________________________________________________________

Water and sewage:______________________________________________________________________________________________

Sleeping arrangements:_____________________________________________________________________________________________

Types of jobs held by members:_______________________________________________________________________________________

Exposure to hazardous conditions at job:___________________________________________________________________________

Level of safety in the neighborhood:____________________________________________________________________________________

Level of safety in household:________________________________________________________________________________________

Attitudes toward involvement in community:___________________________________________________________________________

Compliance with rules and laws of society:____________________________________________________________________

How are values similar to and different from those of the immediate social environment?_____________________________________

E. Internal DynamicsCase Study

Roles of family members clearly defined?______________________________________________________________________

Where do authority and decision making rest?_____________________________________________________________________

Subsystems and members:__________________________________________________________________________________

Hierarchies, coalitions, and boundaries:________________________________________________________________________

Typical patterns of interaction:_______________________________________________________________________________

Communication, including verbal and nonverbal:__________________________________________________________________

Expression of affection, anger, anxiety, support, etc.:________________________________________________________________

Problem-solving style:________________________________________________________________________________________

Degree of cohesiveness and loyalty to family members:___________________________________________________________________________________________________________________________________________________________________________

Conflict management:________________________________________________________________________________________

__________________________________________________________________________________________________________

VI Analysis

Identification of family style:__________________________________________________________________________________

Identification of family strengths:_____________________________________________________________________________

Identification of family functioning:____________________________________________________________________________

What are needs identified by family? __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

What are needs identified by community/public health nurse?

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Case Study

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The Nursing Process in Practice
Formulating a Family Care Plan Case Study
Mr. R., an 80-year-old retired pipe fitter, lives with his wife; he has had diabetes for 15 years. Although his diabetes has been moderately controlled with diet and daily insulin, some complications have occurred. He experiences arteriosclerotic cardiovascular disease and peripheral neuropathy, and he recently spent 2 months in the hospital due to circulatory problems in his left leg. The progressive deterioration of circulation resulted in an amputation below the knee. Although fitting him with a prosthesis would be possible, he has refused this and is wheelchair bound. Mr. R. currently depends on someone else to help with transfers. He is cranky, irritable, and demanding to almost everyone. He recently has stopped following his diabetes regimen because he claims, “It just doesn’t matter anymore.” Case Study
Mr. R.’s wife, Doris, is a 74-year-old woman who has been a homemaker most of her life. She has always been the “watchdog” for Mr. R.’s health. Mostly through her changes in food preparation and her lifestyle adjustments, Mr. R.’s diabetes has been managed. She schedules his physician appointments, buys his medical supplies, and administers his insulin. He is now refusing to accept her help, and she is anxious and angry about his behavior. They frequently have arguments, after which Mrs. R. retreats to her room. Case StudyMr. and Mrs. R. have three children and four grandchildren who live in the same city. The eldest daughter, Patricia, calls or stops by about once a week. The other children, Tom and Ellen, are busy with their families and see their parents mostly on holidays; they have very little communication with Patricia or their parents. When the children do come to visit, Doris tries to put on a happy expression and pretend that everything is going well to avoid worrying them. She is also embarrassed about Mr. R.’s behavior and does not want anyone from outside the family to see what is happening.
On her initial home visit to this family, the community health nurse notes that Mr. R. appears somewhat drowsy and unkempt. Mrs. R. looks anxious and tired, her skin color is slightly ashen, and she has circles under her eyes. When the nurse asks them what they hope to get out of the nursing visits, Mrs. R. says, “Actually, you don’t need to keep visiting. In a few weeks we’ll be back to normal and doing fine.”
Based on a thorough assessment of the family, the community health nurse may begin to develop a mutually acceptable plan of care with the family.
Assessment
In the initial interview, the community health nurse completes a genogram and an eco-map with the family (see Figures 13-3 and 13-4). After the second family interview, the nurse also completes a family map that describes the members’ interactions with each other (see Figure 13-2). A family guide to help structure a family assessment is presented in Box 13-7. Case Study
Completing the genogram helps break the ice to get the family to talk about their situation. The genogram provides a safe and thought-provoking way for Mrs. R. to supply appropriate information about the situation. During this process, the nurse obtains information about other family members, their general levels of functioning, and the possibility of acting as resources. She identifies family members’ patterns of closeness and distance.
Box 13-7 Family Assessment Guide
I Identifying Data Case Study
Name: ___________________________________________________________________________________________________
Address: __________________________________________________________________________________________________
Phone number(s):_____________________________________________________________________________________________
Household members (relationship, gender, age, occupation, education):____________________________________________________
Financial data (sources of income, financial assistance, medical care; expenditures):___________________________________________
Ethnicity: __________________________________________________________________________________________________
Religion: __________________________________________________________________________________________________
Identified client(s):______________________________________________________________________________________________
Source of referral and reason: Case Study ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
II Genogram
Include household members, extended family, and significant others
Age or date of birth, occupation, geographical location, illnesses, health problems, major events
Triangles and characteristics of relationships
III Individual Health Needs (for each household family member)
Identified health problems or concerns: ________________________________________________________________________________
Medical diagnoses: _____________________________________________________________________________________________
Recent surgery or hospitalizations: _________________________________________________________________________________
Medications and immunizations: _________________________________________________________________________________
Physical assessment data: ______________________________________________________________________________________
Emotional and cognitive functioning: _______________________________________________________________________________
Coping: _____________________________________________________________________________________________________
Sources of medical and dental care: ____________________________________________________________________________
Health screening practices: ____________________________________________________________________________________
IV Interpersonal Needs
Identified subsystems and dyads:________________________________________________________________________________
Prenatal care needed: _________________________________________________________________________________________
Parent–child interactions:_______________________________________________________________________________________
Spousal relationships:_________________________________________________________________________________________
Sibling relationships:_________________________________________________________________________________________
Concerns about older members:___________________________________________________________________________________
Caring for other dependent members:________________________________________________________________________________
Significant others:____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
V Family Needs
A. Developmental
Children and ages:____________________________________________________________________________________________
Responsibilities for other members: _____________________________________________________________________________
Recent additions or loss of members:_____________________________________________________________________________
Other major normative transitions occurring now:____________________________________________________________________
Transitions that are out of sequence or delayed:_____________________________________________________________________
Tasks that need to be accomplished:_______________________________________________________________________________
Daily health-promotion practices for nutrition, sleep, leisure, child care, hygiene, socialization, transmission of norms and values: _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Family planning used:_______________________________________________________________________________________
B. Loss or Illness
Nonnormative events or illnesses:______________________________________________________________________________
Reactions and perceptions of ability to cope:________________________________________________________________________
Coping behaviors used by individuals and family unit:_________________________________________________________________
Meaning to the family:_________________________________________________________________________________________
Adjustments family has made:________________________________________________________________________________
Roles and tasks being assumed by members:_________________________________________________________________________
Any one individual bearing most of responsibility:_____________________________________________________________________
Family idea of alternative coping behaviors available:____________________________________________________________________
Level of anxiety now and usually:_________________________________________________________________________________
C. Resources Case Study and Support
General level of resources and economic exchange with community:_________________________________________________________
External sources of instrumental support (money, home aides, transportation, medicines, etc.):____________________________________
Internal sources of instrumental support (available from family members):___________________________________________________
External sources of affective support (emotional and social support, help with problem solving):_____________________________________
Internal sources of affective support (who in family is most helpful to whom?): _________________________________________________
Family more open or closed to outside?______________________________________________________________________________
Family willing to use external sources of support?_______________________________________________________________________
D. Environment
Type of dwelling:________________________________________________________________________________________________
Number of rooms, bathrooms, stairs; refrigeration, cooking:_______________________________________________________________
Water and sewage:______________________________________________________________________________________________
Sleeping arrangements:_____________________________________________________________________________________________
Types of jobs held by members:_______________________________________________________________________________________
Exposure to hazardous conditions at job:___________________________________________________________________________
Level of safety in the neighborhood:____________________________________________________________________________________
Level of safety in household:________________________________________________________________________________________
Attitudes toward involvement in community:___________________________________________________________________________
Compliance with rules and laws of society:____________________________________________________________________
How are values similar to and different from those of the immediate social environment?_____________________________________
E. Internal Dynamics
Roles of family members clearly defined?______________________________________________________________________
Where do authority and decision making rest?_____________________________________________________________________
Subsystems and members:__________________________________________________________________________________
Hierarchies, coalitions, and boundaries:________________________________________________________________________
Typical patterns of interaction:_______________________________________________________________________________
Communication, including verbal and nonverbal:__________________________________________________________________
Expression of affection, anger, anxiety, support, etc.:________________________________________________________________
Problem-solving style:________________________________________________________________________________________
Degree of cohesiveness and loyalty to family members:___________________________________________________________________________________________________________________________________________________________________________
Conflict management:________________________________________________________________________________________
__________________________________________________________________________________________________________
VI Analysis
Identification of family style:__________________________________________________________________________________
Identification of family strengths:_____________________________________________________________________________
Identification of family functioning:____________________________________________________________________________
What are needs identified by family? __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
What are needs identified by community/public health nurse?______________________________________________________________________________________________________________________________________________________________

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A 35-year-old woman sought care for a fever and sore throat that she’d had for 4 days. She

denied symptoms of cough, rhinorrhea, or sputum production.

The patient’s medical history included severe recurrent streptococcal pharyngitis as a

child and teenager. At the age of 17, she developed a fever of 105° F with associated delirium, Case Study

dysphagia, nausea, and vomiting, and missed several days of school. She also lost 82 pounds,

developed oral thrush, and continued to feel fatigued for approximately a year. After her

primary care physician noted a heart murmur on physical exam, she was sent for echocardiography

and diagnosed with rheumatic fever secondary to streptococcal pharyngitis.

Eighteen years (and numerous streptococcal infections) later, the patient was at our facility

and we were ordering a rapid antigen detection test (RADT) for her current illness.

The throat specimen was positive for group A ß-hemolytic streptococcus (GAS). The patient’s Case Study

8-year-old daughter also had a sore throat, fever, and positive RADT; her symptoms resolved

with oral amoxicillin for 10 days. The patient’s husband was also treated successfully with oral

amoxicillin/clavulanate for 10 days for similar symptoms. The patient herself, however, was

unsuccessfully treated with oral amoxicillin 500 mg twice daily for 7 days.

She was then given oral amoxicillin/clavulanate 875 mg twice daily for 14 days, but received

no relief. Even after receiving clindamycin 600 mg twice daily for 10 days, she had

minimal relief and remained positive for GAS on repeat RADT. It was at this point that tonsillectomy

was considered as a possible treatment modality for her refractory GAS pharyngitis.

The patient consented to the procedure and underwent a tonsillectomy. She has remained

asymptomatic for 2 years and there habeen no reported outbreaks of GAS infection

in her household.

Case Study

From above Case report You must post Your Discussion Activity which must include:

Group A Streptococcus Pharyngitis review related to above scenario with concept, Clinical symptoms, diagnosis, specific treatment modalities and explanations, criteria for Tonsillectomy as surgical choice of treatment. And finally complications of this condition.

 

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Question 1

Review the case study and mark the words that indicate an emotion or a behavior related to an emotion experienced by the woman. Make a note of the line number in which the word occurs. Case Study

Question 2

List probes or statements the interviewer might use to keep the woman talking about being diagnosed. Case Study

Question 3

In the case study, the qualitative approach was identified to be exploratory-descriptive qualitative with the inference that the interview had been done recently. What additional sources of data would you collect if the qualitative approach used in the study had been historical with the aim of describing the oncology nurse’s role in the 1960s? Case Study