Tenet Healthcare.

The Healthcare Financing Administration notes the annual health care expenditure in the United State has exceeded $ 3.1 trillion. 10% of these expenditures ($ 100 billion) are government and health insurance companies losses due to fraudulent healthcare transactions. Timely detections and prevention of these fraudulent transactions and abuses can help recover the huge amount of resources to medical institutions and patients thus improving the quality of care and decreasing the cost of healthcare for taxpayers. Inability to detect fraud can become an extremely costly, painful and damaging problem to the organization and thus the need for an effective fraud detection system (Mcmahon & Chopra, 2013). In 2012, Tenet health Corporation was ordered to pay the United States F$ 42.75 million to settle accusations of violating the False Claims Act by overbilling the federal Medicare Program (Department of Justice, 2012). This action research will discuss how healthcare billings happen in the United States and will give details of the fraudulent billing occurring in Tenet Healthcare Corporation. I will show the impact of this fraudulent billing to the stock prices and financial statements of Tenet, showing that they directly impact the shareholders finances having their stocks at Tenet

Tenet Health Corporation (Tenet) is an investor-owned health care services corporation. Tenet Health corporation operates 77 acute care hospitals, 173 outpatient centres, 5 health plans and 6 accountable care organizations. In addition, the corporation operates Conifer Health Solutions that provides health business process solutions in fifteen centres that serve clients in 43 states.

The study will help Tenet develop a fraud detection system that will sufficiently address it billing process to avoid future billing errors that will ruin the reputation of the company and destroy its financial base. In addition, the study will offer insight to other health care institutions on factors that precipitate fraudulent cases in institutions and the financial implications of the fraudulent case.

The study will be based on the Cressey Fraud Triangle. Three components of the triangle include pressure, opportunity and rationalization. Pressure relates to the financial difficulties such as a large amount of credit card debt, overwhelming financial burdens, and financial difficulties. Opportunity to fraud exists when an employee discovers a weakness in the organization’s ant-fraud controls. Rationalization is the psychological process whereby individuals who have committed fraud convince themselves either that the act is not wrong or that even though it may be wrong, it will be corrected because they will eventually return the money. In addition, employees may justify the fraud by taking the attitude that they deserve the stolen money (Goldman, 2009)

A comprehensive detection and prevention system should have the right combination of financial analysis, business/relationship analysis, medical insight and analysis, detection of changing behaviours and a feedback loop (Abbasi, Albrecht, Vance, & Hansen, 2012). Therefore, the study will primarily focus on evaluating the effectiveness of this component in Tenet. In addition, the study will focus on analyzing the effect of the fraudulent on the stock prices and financial performance of the Tenet. The study will focus on the financial statement fraud and the stock prices of the company during the time the fraud occurred. Financial statement fraud is mainly dedicated to the fact that financial statement audit ensures that the financial reports of the company are free from material misstatement and fraud. A firms’ propensity to commit a fraud depends on the expected benefits and cost of engaging in the fraudulent. The expected cost of the fraudulent has two components that include the probability of the fraud detection and the penalty upon detection.

The financial statements of Tenet will be evaluated to identify the misstatement and the impact of those misstatements, the investment trend of the company and the stock prices of the Company stock. The data will be obtained from the annual reports including Form 10 K and other strategic documents. The reports will be analyzed through various econometric models to evaluate how the fraud case affected their trend. A five year period analysis will be conducted. In addition to the financial econometric analysis of the financial reports, a detailed key informant interview will be conducted with stockholders of the company who will be selected randomly. The interviews will be conducted through open-ended questions to allow the respondents to disclose as much information as possible. The interviews will substantial the findings of the analysis. The findings of the study will be corresponded to Tenet Corporation in the form of a report. In addition, the result will be published and disseminated to online databases to benefit other scholars and organizations.

The research will be conducted with the authority and supervision of the University Committee. In addition, consent will sort with the Tenet Corporation. The current CEO and the chief finance officer will be contacted advance to approve the research. Some of the key ethical issues to be addressed in the research is the confidentially of any confidential information accessed during the research and limiting the finding of the study to academic use. The key limitations of the study are its reliance on the documented reports. The study will not allow the research to evaluate the raw financial data of the company but will rely on data from SEC listing and other stock sites such as NYSE.

Students Serve up Success at Annual Convocation Ceremony in Toronto

Yadavan Ponnusamy and Koshaye Bodloo are friends, colleagues and now fellow alumni. As newly appointed co-managers of a Quebec-area restaurant, both men attribute their career success to their college education. On the evening of Sept. 15, 2018, Pennusamy and Bodloo celebrated their accomplishments at Evergreen College’s convocation ceremony amid friends, family and approximately 26 other graduating classmates.
Speaking before the convocation ceremony, Ponnusamy and Bodloo both said their college education prepared them with the inter-personal skills needed to succeed in the workplace. As a graduates of the Hospitality Management program, both men spent two academic years learning the technical skills and communication requirements needed in their field.
“In our industry, problems come up. We need to know how to deal with them. We learned about the people skills required to succeed,” Bodloo said.
“It was a good experience both mentally and physically,” he added, noting that the college’s small class sizes enabled him to receive individualized “person to person” attention.
Prior to commencing their studies in Toronto, both men spoke to friends in their home country of Mauritius who had studied previously at Evergreen College. The college and its Hospitality Management program came highly recommended to them.
Their transition to Toronto took approximately three months from the time their applications were submitted. Bodloo and Ponnusamy were fortunate to have friends living north of the city where they studied. Both said their migration was seamless, and Ponnusamy attributed the process to part of his learning experience.
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“The program at Evergreen taught us leadership skills,” he said. “We learned communication skills and how to lead a team…the instructors showed us the way.”
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The college’s career services were also instrumental in heightening their inter-personal skills. Prior to being hired in their current jobs, Bodloo said they had the opportunity to have their resumes reviewed by their instructors. They also took part in mock interviews.
“The instructors would pretend to be restaurant managers and we had to go through an interview and presentation,” he said. “We had to go through everything and show them how we would lead a team.”
Now, with diplomas in Hospitality Management, Bodloo and Ponnusamy are serving up success in the restaurant industry.

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The effect of teachers’ attitude toward inclusion on the practice and success levels of children with and without disabilities in physical education

Problem the study

The law and regulations have provided directions about the inclusion of children with special needs in physical educators teaching classes. This inclusion has caused a tremendous challenge to the physical educators that work strenuously to meet the needs of the children. The concern is about the teachers’ attitude impacts towards the success of the children since they are striving too much.

Purpose of the research
The purpose of the study was to determine the relationship that exists between the teachers’ attitudes towards the integration of children with disabilities (mild to moderate mental disabilities) in the physical education setting to leverage the levels of success attained by the students in comparison to the peers without disabilities.

Research questions
The mode acquiring the data that was considered by the researcher was the PEA TID-III questionnaire. The questionnaire contained a sequence of statements that prompted the teachers to express their attitude belief about teaching the persons with disabilities in their frequent physical education classes. The research questions were confined towards the investigation of the teacher attitude toward the inclusion of children with disabilities in physical education classes.

The quality and assurance of results
The results of the study were established with the method of collecting data which was the use of a questionnaire. The PEA TID-III questionnaire validity was constructed through the analysis of the principal components of the study. The reliability of the questionnaire was assessed by estimating the coefficient alpha thus providing valuable and reliable results.

Conclusions
The findings of the study provide a recommendation that the child with disability performance can be linked with the relationship of the teacher attitude towards the child inclusion and the teacher effectiveness. The teachers with positive attitudes at all times gave the disabled children more practice attempts thus working towards the higher level of success. The professionals should consider incorporating the classes that handle the inclusionary issues as well.

Trochim and Donnellyâ’s (2008) definition of validity

The study proofs to remain within the line of observing the principles outlined by Trochim and Donnellyâ’s (2008) in their definition of validity. The researcher undertook the study in a better simplified way by getting confined towards the teacher approaches of conducting the physical education classes for disabled students. Every aspect considered within the study got related to the teachers’ attitude.

The theoretical and observational levels of the study
The study was confined towards the determination of the factors that affects the teacher attitudes towards the students’ performance in physical education. The study drew facts about the inclusion of children with disabilities in physical and how the educator attitudes affect their level of performance. The method of using the PEA TID-III questionnaire provided the mode of confining the participating within the scope of study about the beliefs of the teacher towards the inclusion of children with disabilities in the physical education classes. The study provides a way of understanding of the effects of the negative and positive attitude on the disabled child performance in their endeavors.

The paper objective

The journal was objective. The study was driven by the fact that there is an increase in the belief that the teacher attitudes have a direct influence on the success of the children with disabilities being included in the regular classes. The objective was to provide the understanding of the teacher attitude towards the proof of the belief thus the research was after the delivery of an empirical evidence of the same.

Rigor assurance
The assurance of rigor is well displayed at some point of the study, but at the same time, the study fails to provide the credibility of the responses since the questionnaires were mailed. The possibility of mailing to wrong persons affects the validity of the results. However, the study is defined with a thoroughly reviewed literature review that provides the understanding of the research thus easily appreciating the objective and the purpose of the study.

Recommendations for the development of research findings
The research findings were based on the initial description of the purpose of the research. The basis of developing the findings was to provide the proof over the belief that the teacher attitude towards the children with disabilities has a direct impact on their performances at the class level. Therefore, the research findings were confined towards the subject of the matter.

The quality of the methods used
The methods adopted gave the participants the best way of providing their views with the elimination of anxiety. The questionnaire provided the best data that enabled the researcher to draw the relevant and valid conclusions that provided the best way of understanding the teacher attitude towards the level of success of disabled children in their inclusion in physical education classes.

Opposing arguments and a rationale for the findings in light of the arguments

The descriptive analysis provides the results that seem to final to conquer with the negation that negative attitudes go towards providing the opposite of the positive attitudes. Although the opposing argumentation is not well displayed within the study, there is the slight understanding of the opposing findings that later proves to be valid. The students without disabilities have a higher percentage of successful attempts over disabled ones when under a teacher with positive attitudes despite the fact that the teacher provided the higher percentage of attempts to disabled students.

The alternate and opposing perspectives presented

The alternative presented aspect is about the administration and management of the institutions. The aspects concerning the draw of truth about the recruitment of teachers basing on some factors that are less associated with an attitude such as competence, experience, and others thus influence the disabled child. Such factors also influence the performance level of the children with disabilities.

The common and diverging themes evident
The common aspect of the study is about the teacher attitude about the inclusion of the child with and without disability in physical education classes. However, the study settles towards the provision of understanding that the teacher attitude well influences the performance of the student and the e focus is taken to the disabled child. The teacher attitude influence over child performance is an aspect that has dominated the study, but there is no other theme that is introduced in the research.

The overarching concepts in the field of education are addressed
The law and regulation have come in to provide the equality of the child education development and thus resulting in the inclusion of disabled children in physical education classes. The literature provides the evidence of how the world is giving opportunities to children with disabilities. The study well provides the information about the development of the child regardless of the ability since disability is not inability. However, the study highlights some of the influencing factors towards the disabled child education development and the key factor is the teacher rather educator attitude.

The validity of future research
The future research is not well highlighted within the study, but the possible intended outlined by the researcher was the determination of strategies of dealing with the inclusionary issues. The aspect is great towards ensuring that the practice is well absorbed within institutions. The recommendation highlights the need for focusing on the professional incorporation within the education classes for disabled persons.

The limitations of the study
The study is chained within a thorough literature review that provides a line of showing the negligence of limitations of the study. Regardless of the researcher failing to highlight t the challenges experienced, the observation can show the issue to do with the observation approach limitation during the examination of the student’s responses in the field.

Elementary physical education teachers’ attitudes towards the inclusion of children with special needs: A qualitative investigation

Problem the study
The issue outlined within the study is the determination of the implications that the physical education teacher education (PETE) programs influence their products in the child development. The law has identified the need for including children with special needs in the general physical education and the concern is about the deliverables of the teachers. The teacher attitude has been a concern, and thus the focus is to study how the teacher attitude affects their teaching mode in result evaluating this influence on the child performance.

Purpose of the research
The purpose of the research was to identify the teachers with positive attitudes towards the inclusion of students with disabilities using the Physical Education Attitudes Towards Individuals with disability (PEATID) approach. At the same time, it aimed at investigating the formation of the teachers’ attitude and how the attitudes affected their teaching of the disabled students.