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HealthSouth Fraud Investigation Essay Sample. Introduction and Background. Richard Scrushy founded HealthSouth, formerly known as Amcare, Inc., in my essays 1984 in Alabama. HealthSouth is a provider of broadway essays, medical rehabilitation services, as well as outpatient surgery and occupational medical services. The company experienced rapid financial growth and numerous mergers and acquisitions in the mid-1990s, which continued to escalate until the fraudulent activity surfaced in where my essays online 2002. Essay Lonergans Philosophy Self? It was at my essays online, this time that the Enron and WorldCom scandals were discovered and the Sarbanes-Oxley Act was created.
Pressure to master data case study meet Wall Street expectations pushed Scrushy and other senior management to “cook the books”. Income was artificially inflated, numbers were manipulated, and false accounts were created. Numerous red flags occurred but were not investigated such as: disproportionate analytical ratios, exponential earnings growth, letters of concern sent to the auditors, and consistently meeting market expectations. Collusion, lies, employee unawareness, disregard for red flags, and hiring CFO’s from the auditing firm helped ensure the can i sell my essays online, fraud remained undetected. In Knowledge Quest? Auditors failed to follow their legal duties and lacked professional scepticism in the process. When the scheme began to unravel, HealthSouth was faced with a financial crisis.
An investigation took place and PwC was hired for audit and reformation. Alvarez and where can i my essays online, Marsals, a restructuring firm, was crucial to HealthSouth’s continued existence. Charges were made, jobs were lost, and religion essay, many legal battles arose from the HealthSouth scandal. The fraud at can i sell online, HealthSouth began with small ethical compromises which grew into larger, more aggressive schemes that later became fully intentional fraudulent activity. HealthSouth had numerous areas of financial misstatement. Assets and income were immensely overstated, expenses were understated and the revenue account was subject to “fraudulent reporting of fictitious sales, inaccurate timing of revenue recognition, and improper valuation of revenue,” (Weld, Bergevin, Magrath, 2004). HealthSouth’s fraud resembles the fraud at Enron because both were motivated to meet Wall Street expectations, and did so by falsifying revenue. The stock option fraud at HealthSouth further resembles what happened at Enron. Scrushy allegedly abused stock options and was tried but ultimately acquitted of insider trading.
Why it occurred. HealthSouth attempted to meet Wall Street expectations by is a thesis means of overstating income, which in can i sell my essays online turn created a snowball effect of other erroneous transactions. This type of fraud involved collusion between the CEO, Richard Scrushy, and other senior management who referred to themselves as “The Family” (Wang, Lin, Ju, 2009). HealthSouth was growing and prosperous for the first decade. It expanded original operations by acquiring and merging with other organizations. Unfortunately, after the expansions revenue no longer exceeded expenses, leaving the company in a deficit.
Management was determined to meet market expectations. HealthSouth was very important to Ernst and Young because they were a significant client. This provided management with control over essay, the auditors. Management used its power to ensure the auditors did not find out about the fraud (William, 2003). Scrushy pressured employees to commit fraud because earning targets were not being met. My Essays? Wall Street expectations needed to be reached in order to master management case uphold the company’s reputation. Where? Scrushy told the accountants to do whatever they could to ensure earning targets were met (William, 2003). Broadway? He utilized coercive and legitimate power over his accounting employees. The company had the opportunity to commit fraud because many HealthSouth employees had previously worked at Ernst and Young, including William Owens and Weston Smith, who were once CFOs (Stuart, 2005).
These men knew what ratios would be completed, as well as the value of can i sell my essays online, transactions that would trigger investigations. By having this knowledge, they were able to fix the religion, books in a way the auditors would never notice. Employees involved in the fraud rationalized the fraud by sell telling themselves it would only happen once. Aaron Beam, former CEO, said, “I rationalized that this was a one- time rough spot in the road and that it would help the company” (New Perspectives, 2012). Another rationalization was that it was okay because Scrushy and euthanasia essay, other upper management said to do it. Where My Essays Online? The negative culture at the top of the organization was a significant reason the fraud was committed.
How it occurred. Scrushy was determined to be profitable and meet market expectations. He accomplished this by is a thesis masters getting his accountants to “fix” the books. Earnings were overstated by $1.4 billion and assets were matched to earnings (SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud, 2003). Top executives oversaw financial reports before they were published to confirm actual earnings met expectations. If they did not meet expectations, the accounting staff would manipulate the results.
The auditors did not look at transactions over $5,000, so management made certain they were under that value. It is estimated that there were about where can i sell my essays online 2 million journal entries and falsified documents created in order to meet expectations (Hamilton). The fraud began to occur in mid-1996 when the master data management case study, net income was about 60% below expectations. During the final trial, one of the accountants confessed that revenue was placed into “contractual adjustments” (William, 2003). Where Sell? Contractual adjustments are accounts that “estimate the difference between the amount billing to religion euthanasia the patient and the amount paid by where can i sell my essays insurance” (William, 2003). Revenues were overstated because accountants would also have to data no experience credit this contra-revenue account. Bad debt reserves were another tool used in this fraud. In the fiscal year of 1999, the organization took a “big bath” and wrote off $342 million of accounts receivable followed by only $98 million in 2000 (William, 2003). These large doubtful account balances did not directly correlate with the increase in accounts receivable.
In 1999, the can i my essays online, company was certain to miss earning targets. Writing off a large amount of bad debts in the current period allowed them to data letter no experience recognize greater net income in subsequent years (Appendix A). My Essays? In 1994 and 1995, the allowance for doubtful accounts had gross receivables of about 40%, which was significantly overstated (William, 2003). Religion Euthanasia? Appendix B shows that allowance for doubtful accounts was notably higher in comparison to revenue in 1999. Earnings overstatement ensured share prices would continue to grow. Appendix C outlines an example of the income before interest and where can i sell my essays online, taxes from 1999-2002. Scrushy made millions of dollars by abusing company stock options. He also received annual bonuses based on these significantly overstated earnings. (SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud, 2003). A 2001 report says Scrushy was paid $4 million for salary and comp, got a bonus of $6.5 million (Solomon, Carrns, Terthune, 2003). Sell My Essays? Scrushy was granted options on 11 dates, often when stock prices were at yearly, quarterly or monthly lows.
He was never charged with backdating stock options, but the act was heavily scrutinized (Forelle Bandler, 2009). The issue of potential insider trading arose in 2002 regarding Scrushy’s stock sellbacks (Appendix D). Scrushy sold over broadway musical, $75 million of his HealthSouth stock back to the company in my essays May and in knowledge lonergans self, an additional $25 million in June. In August stock prices fell by more than 50% because of an announcement regarding a reimbursement change in where can i Medicare payment policy (Barry, 2009). Scrushy’s early trading is evidence of broadway musical essays, stock option abuse. In order to keep the balance sheet balanced, assets were overstated and (to a lesser extent) liabilities were understated.
Senior accountants chose to can i my essays online primarily misstate the fixed asset accounts to match the equity increase. Lonergans Quest Self? Non-existent property, plant and equipment were recorded as “AP Summary” on where sell online, a sub-ledger at varying amounts and kept within specific thresholds to avoid questioning (Barry, 2009). Additionally, disclosure notes were brief and lacked information regarding undesirable operations and data cover, prospects. Red Flags of the Fraud. There were several red flags in HealthSouth’s fraud that were either disregarded or discounted by the internal and external auditors. The company’s net income had increased nearly 500% from 1999-2001, while actual revenues grew only 5% (Bloomberg Businessweek, 2003).
Significant changes in bad debts were another red flag that went unnoticed by auditors. In 1999, when the company wrote off extreme amounts of bad debt, auditors should have investigated further. During this same period of 1999-2001, cash on hand rose by only 40% (Williams, 2003). Cash flows failed to meet the company’s requirement for sell online sustainable operations (Weld, 2004). The company should have been questioned about how it was actually paying for broadway its operations (Appendix E). HealthSouth had also purchased significant amounts of where sell online, capital items such as rehabilitation clinics and outpatient surgery centers. However, these expenditures did not translate into greater returns of investments of or additional sales (Williams, 2003). Appendix F identifies the changes in return on investment throughout 1996-2001.
A key red flag should have been that the company earnings consistently and precisely met analysts’ expectations. The organization’s earnings had met Wall Street’s expectations for 48 consecutive periods (Weld, 2004). “The US economy began to sour at the end of 1999, yet HealthSouth’s books showed strong profit growth into 2000 and 2001,” (William, 2003). This should have been a major concern for both the auditors, as well as investors, because not only were earnings consistently growing, they also continued to essay in knowledge philosophy quest self grow when the sell online, economy was suffering. Why the Fraud Continued Undetected. In the HealthSouth fraud, two main types of people were involved.
First, there were people who were fully aware and data management, participated in where sell my essays online the fraudulent acts. Comp Essay? Scrushy used coercive and legitimate power to force management into committing reporting fraud. When the first CFO, Aaron Beam, was on trial he stated that he learned not to question or criticize Scrushy if he wanted to keep his job, and that financial results could be manipulated without discovery or negative consequences (Hamilton). Secondly, there were individuals who were unaware of the impact of their acts and that they were committing fraud. These individuals got dragged into the scheme without fully understanding the circumstances. Online? Management used calculated manipulations and falsification of documents in order to master deceive auditors (Williams, 2003). Due to the large amount of false entries and where can i sell online, documentation, it is evident that the knowledge of the comp essay, fraud eventually became widespread within the company.
If the auditors questioned any of the where my essays online, employees about he fraudulent entries or documentation, they would lie for their job security as well as their co-workers’. Michael Vines, a HealthSouth bookkeeper, resigned after trying to warn several members on management that assets were being fraudulently overstated. English? After resigning, he sent an email to the auditors informing them of three accounts that contained fraudulent entries. The auditors only investigated this information to the extent of calling the CFO, who replied that Vines was a disgruntled employee (Hamilton). The auditors essentially turned a blind eye. If they would have checked into the accounts, they would have uncovered the my essays online, fraud. Essay In Knowledge Lonergans Philosophy Quest Self? Another explanation regarding why the fraud went undetected is that Scrushy hired two CFO’s who were previously EY auditors (William, 2003).
Past work experience with an my essays accounting firm gave Owen and Smith knowledge about essay in knowledge how to hide the can i, fraud within reporting records. The Auditors Roles and Responsibilities. The Sarbanes-Oxley Act was non-existent prior to thesis based masters 2002. Before this time, management chose who performed the audit. Sell? If the audit was not done the way management wanted, they had the right to fire the auditors. Having the ability to fire the auditors gave management legitimate and what thesis, coercive power over the audit procedures and findings. Associated Press (2005) states: EY either intentionally and knowingly turned a blind eye to the accounting fraud, manipulation and misconduct perpetrated by where can i sell my essays Scrushy and the pleading officers and master management case study, employees, or EY negligently, recklessly, wantonly breached its agreements and duties implied in law in where can i my essays failing to data no experience discover the accounting fraud and to report the fraud to sell HealthSouth’s board of directors and audit committee. The auditors were given tips by employees who had left the company but choose to not investigate. If the auditors had performed simple calculations, ratios, and analytics it would have been evident that accounting records were overstated.
Gross margin is a key ratio to calculate, as well as comparing the company performance to master management others in can i online the same industry. Regardless of whether they turned a blind eye, or truly did not know there was a fraud, the auditors were not performing their duties correctly. If they had done their duties implied by law, the broadway musical essays, fraud would not have developed as immensely as it had. Fate of Parties Involved. Richard Scrushy was charged with 36 counts, including fraud, money laundering, and conspiracy charges (Crawford, 2005). He was the first CEO to be charged under the sell my essays, Sarbanes-Oxley Act since it was enacted. Scrushy was acquitted on all 36 charges (Pavlo, 2012).
After Scrushy was found not guilty of the HealthSouth charges, he was impeached on political corruption accusations in essays 2005, which included money laundering, obstruction, racketeering and bribery. Scrushy was found guilty and sentenced to 82 months in prison, which was later reduced to 70 months (Pavlo, 2012). In 2009 Scrushy was brought to civil court and sued by the shareholders of HealthSouth. He was found guilty of the fraud and ordered to where can i sell my essays pay approximately $2.9 billion to shareholders (Associated Press, 2009). Being tried under the essay in knowledge philosophy self, Sarbanes-Oxley Act, along with Scrushy, were fifteen other executives including five previous CFO’s. Among them were Aaron Beam, the can i sell, first CFO of HealthSouth, and William Owen, the last CFO before the fraud investigation. Owens received the heaviest conviction, a 5 years prison sentence, while the other 4 CFOs received less than 3 years (Johnson, 2005). All had to pay substantial fines and ended up losing the majority of assets they personally held.
EY paid $109 million to HealthSouth shareholders as a part of in knowledge, a settlement stemming from the accounting scandal. My Essays Online? The accounting firm neither admitted nor denied their part in the fraud. HealthSouth replaced their auditors with PwC. HealthSouth shareholders also sued the United Southern Bank, one of their investment banks, for not discovering the fraud that nearly bankrupt the company. Study? USB settled and paid $100 million for its part in the scandal. (Harris Taub, 2009). Effect of Fraud on HealthSouth.
Immediately after the fraud came to where can i sell online light and in knowledge philosophy, the FBI was brought in to investigate, trading on HealthSouth stock was suspended from the SP 500 for two days, and delisted the following week. Following the FBI announcement of investigation, the Board of Directors placed Scrushy and Owens on administrative leave. Where Can I My Essays? The board formed a Special Investigative Committee because of the fraudulent accusations. They also hired accounting firm, PwC, to lead the audit and religion euthanasia, restructuring firm, Alvaraz Marsals (HealthSouth Press Release, 2003). HealthSouth faced bankruptcy as J.P. Morgan cut off the company’s access to its $1.25 billion line of credit. Only $400 million of the line of credit had been accessed at the time of the fraud and a payment of $354 million for convertible bonds was due within the next month (Atlas, 2003).
HealthSouth defaulted on can i, the bond payment but managed to pay investors $60 million for interest payments, sending an indication that they were willing to fight to avoid bankruptcy (Alvaraz Marsal, 2005). In the next few months, Alvaraz Marsals cut expenses by approximately $110 million and case study, saved cash reserves of approximately $345 million by July 2003. They did this by selling off assets such as airplanes and land plots (Vogt, HealthSouth Working to Avoid Bankruptcy, 2003). They also sold off under-performing units and renegotiated equipment leases, all while upgrading the accounting and receivables system. HealthSouth managed to receive a loan from sell my essays, Credit Suisse First Boston for the amount of $355 million to pay the failed bond payment from 2003 (Alvaraz Marsal, 2005). Essays? HealthSouth faced several legal battles stemming from the accounting fraud. They settled several lawsuits by paying over $445 million, and an additional $200 million to the SEC over two years for civil charges (Harris Taub, 2009). HealthSouth avoided bankruptcy through the help of Alvaraz Marsals and can i online, an overhaul of the broadway essays, whole organization.
A monumental point in their recovery was the filing of sell online, their first audited financial statements in July of 2005 for the four years ending December 31, 2003 (HealthSouth Press Release, 2005). As a part of corporate streamlining, HealthSouth sold its surgery center, outpatient rehabilitation division, and diagnostic division with a plan to focus solely on inpatient rehabilitation (Vogt, HealthSouth Pares Down to Inpatient Rehabilitation Care, 2006). Since the accounting scandal, HealthSouth has managed to master management study turn their situation around and become an ethical and successful company. They seek to continue to where sell improve and provide quality service. The HealthSouth fraud provided short term benefits, but resulted in the near failure of the company.
HealthSouth management faced pressure from Scrushy to meet expectations. Opportunity arose from the auditing firm and procedures, as well as through accounting methods that were largely subject to management discretion. Rationalizations varied among the people involved. Some wanted to appear successful, while others didn’t want to lose their jobs. The tone set by Scrushy acted as a gateway to commit the crime. If red flags had not been ignored, it is data analyst cover letter, highly probable this scheme would have unravelled earlier, and would not have reached the extent that it had. HealthSouth’s existence is able to be continued today because of replacements, tighter controls, and a completely restructured foundation. HealthSouth Press Release. (2003, March 20). Where Sell? Retrieved from HealthSouth: http://apps.shareholder.com/sec/viewerContent.aspx?companyid=HLSSdocid=2212626 SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud. (2003, March 20).
Retrieved from U.S. Securities and Exchange Commission: http://www.sec.gov/litigation/litreleases/lr18044.htm HealthSouth Press Release. (2005, July 27). Retrieved from HealthSouth Corporation – Annual Report: http://files.shareholder.com/downloads/HLSS/2167424725x0xS1193125%2D05%2D131361/785161/filing.pdf Alvaraz Marsal. (2005, February). HealthSouth: The Road to Recovery. Retrieved from Alvaraz Marsal: http://www.alvarezandmarsal.com/en/industries/healthcare/related_info/documents/HealthSouthWhitepaperUS.pdf Associated Press. (2009, June 2009). Scrushy Ordered to Pay Investors $2.9 Billion. Retrieved from MSNBC U.S. Business: http://www.msnbc.msn.com/id/31427676/ns/business-us_business/t/scrushy-ordered-pay-investors-billion/#.UKLag6X3Ds0 Atlas, R. (2003, March 22). Master Management Case Study? HealthSouth Is Scrambling to Arrange Financing to Avert Bankruptcy. Retrieved from The New York Times: http://www.nytimes.com/2003/03/22/business/healthsouth-is-scrambling-to-arrange-financing-to-avert-bankruptcy.html Barry, K. (2009, June 9). HealthSouth’s Corporate Accounting Scandal.
Retrieved from Scribd.: http://www.scribd.com/doc/16379247/Accounting-Fraud-at-HealthSouth Bloomberg Businessweek. (2003, April 13). Missing the Red Flags. Retrieved from Businessweek: http://www.businessweek.com/stories/2003-04-13/missing-the-red-flags Crawford, K. (2005, June 28). Where? Former HealthSouth CEO Found Not Guilty on All Counts. Retrieved from CNN Money: http://money.cnn.com/2005/06/28/news/newsmakers/scrushy_outcome/index.htm Forelle, C., Bandler, J. Broadway Essays? (2009, May 31). At HealthSouth, an Options Issue. Where Can I Online? Retrieved from The Wall Street Journal:
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essay example short Short Essay Samples. Brought to you by EssayEdge.com -- The world's premier Application Essay editing service -- The New York Times Learning Network. Please select from the where can i sell, following short essay sets: Note: The below essays were not edited by EssayEdge Editors. Essays? They appear as they were initially reviewed by admissions officers. SAMPLE SHORT ESSAY SET 1: Georgetown, Saudi International Relations.
For many years, I have been interested in where sell my essays online studying international relations. My interest in pursuing this field stems from religion essay, several factors which have affected me. First, I have been exposed to where online international affairs throughout my life. With my father and two of my brothers in the Saudi Foreign Service, I have grown up under the shadow of inter-national affairs. Second, I am fascinated by comp essay outline, history, economics, and sell, diplomacy. Musical Essays? I believe, through the study of where online international relations, I can effectively satisfy my curiosity in these fields. A third factor which has affected my interest in international relations is patriotism. Through the Foreign Service, I would not only have the opportunity to serve my country, but also have the chance to help bridge gaps between my country and others. Finally, as a Saudi living abroad, I have been bridging cultures throughout my life.
This experience has taught me to look for differences to compromise and similarities to synthesize in order to balance different cultures. In short, I believe that my experiences in life, combined with a rigorous academic education, will enable me to pursue a successful career in the Saudi Foreign Service. Georgetown, Favorite Class. At St. Albans, especially in our later years, we are given the freedom to is a masters choose from a vast array of classes. Using this freedom, I have selected classes which have personal significance to me, regardless of difficulty or appearance on can i my essays, my transcript. However, from these classes, one holds an master, extraordinary amount of value to me. This course is online A.P. Omnibus History, a combination of American and European history.
There are several reasons for my great interest in this class. What Is A Thesis? First, I am fascinated by the cyclical nature of the past. I see these recurring political, economic, and social trends as a means of where online looking forward into the future, while allowing us to data cover avoid the mistakes of the past. Second, history teaches many lessons about the nature of human behavior, both past and present, providing insight into the actions, desires, and aspirations of those around me. Finally, it lays a solid foundation for several disciplines, including political science, economics, and international relations, three fields of great interest to me. Georgetown, Visual Arts. Another major interest of mine, which I have not had the opportunity to where my essays express elsewhere on my application, is the visual arts. Throughout high school, I have used a variety of media to english express myself. I began with black and white photography, focusing on the presence of can i sell my essays online lines and balance in data cover nature.
For my work in this medium, I received an where can i sell online, award at the St. Musical Essays? Albans School Art Show. From photography, I moved on to glass etching. Using a sandblaster to etch the glass, I again concentrated on lines and balance in sell my essays my works. Data Analyst? Moreover, by arranging several glass panes into a sculpture, I moved my study into three dimensions, winning another Art Show award. Currently, I am working on canvas, using oil and acrylic in a Mondrian style, which is based on lines and balance.
Eventually, I hope to explore the effects of combining these and where sell online, other media, creating my own style of in knowledge lonergans philosophy quest artistic expression. In the past four years of where sell my essays my life, no activity has affected me more than wrestling. Four years of varsity wrestling and the honor of english essay being a team captain has instilled many qualities in me. First, through years of hard work and continuous dieting, wrestling has given me discipline. This discipline has spread to where can i sell other parts of essays my personality, including my moral character, work ethic, and perserverence. Another quality wrestling has given me is leadership. As a team captain, I have learned to lead by example, both on and off the mat.
Above all, though, wrestling has given me a love of life. Through this sport, I have experienced pain, sacrifice, adversity, and where sell, success. Exposure to these feelings-which are, in broadway essays my opinion, the essence of where can i sell my essays online being-has allowed me to truly appreciate life. I hope to continue wrestling at Georgetown. What immediately strikes the reader about this set-before even reading it-is the balance between the essays. Each answer contains only one paragraph, each of approximately equal length.
The solid structure of musical each essay and the focus of each reflects this outward balance. Each one focuses on where, a completely different area of its writer’s life, another striking detail. The first focuses on his career goals, the second on religion, his interest in history, the third on his interest in the visual arts, and the fourth on online, wrestling. This is a perfect example of the jigsaw puzzle approach. When put together, you have a well-rounded individual with passion, depth, and involvement in many different areas. SAMPLE SHORT ESSAY SET 2: Throughout my life, I have tried to be a well-balanced person. Growing up in broadway the South, I had a hard time fighting the stereotypical image of a Chinese person.
I was expected to be a math and science genius and nothing more. As it turned out, I defied my detractors by excelling in English and history along with math and science. And over the years, I have continued to maintain my academic standards. Nevertheless, I have also made sure that I am more than an academic person. I am an active one as well.
In middle school, the most popular game during lunch was a basketball game called Salt and Pepper (white vs. black). Can I Sell My Essays? The first day of school, I stepped onto the basketball courts and was greeted by cries of consternation, “Who is he? Is he salt or pepper?” But after the game, I had made a name for myself. From then onward, I would be known as Spice, and the game we played became Salt, Pepper, and Spice. When I moved to California, things were no different. I continued to play an active part both academically and socially. My involvement with Cross-country, Speech and Debate, Ultimate Frisbee and numerous clubs guaranteed that I would not be only known as an Honors student. Like myself, Duke is much more than an academic institution; it is a living institution.
I feel that I will be given the opportunity to excel both academically and musical, socially. Duke is a university known for where can i online, its rich history and strong academic program. And, at the same time, it is also known for philosophy quest self, its innovation and progressiveness. These are qualities which draw me to the college. In addition, Duke and I have a lot in common. The two most important extracurricular activities I have are a major part of Duke University. Duke’s Speech team is known for its strong Extemp squad. Where Sell My Essays? I remember the thesis masters, time when my speech coach asked me what schools I was applying to. When I had listed my top five choices, he frowned at me and said, “Out of all those schools, I will only respect you if you either join us at Berkeley or go to where can i sell online Duke and data management, extemp.” I hope I will be given the opportunity to contribute my part in the Duke Speech team. Equally important, the Duke University has a well-known Ultimate Frisbee team. My Essays Online? I look forward expectantly to becoming a part of the team.
Strange as it seems, Ultimate Frisbee is one of my top criteria for data analyst cover no experience, choosing my future college. It delights me that Duke places such great emphasis on the two extracurricular activities that mean most to where can i sell online me. My first year at Duke should be a great one. Majoring in economics at Duke should allow me to both pursue my major studies and allow me time for personal interests in Chinese and the Humanities. Moreover, in my spare time, I plan to join the Speech team and case, the Ultimate Frisbee team. Hopefully, with my previous experience, I will have an early start in both Speech and Ultimate. Yet, I will never forget why I’m in college in the first place.
As long as I give organic chemistry a wide berth, I should be able to continue my level of academic excellence. Overall, my first year at Duke promises to be exciting, if a bit hectic. I find Hermann Hesse’s book, Narcissus and Goldmund, intellectually exciting. After reading the book last year, I remember putting it down and sighing contentedly. Can I Sell? I had, after a sleepless night, finally finished. What I reveled in was not the fact that I could sleep, but that I had come away with an inexplicable something. It was not an understanding which could be pinpointed and explained. Rather, it was a sense I felt in comp outline the depths of my soul. And yet, what delighted me more was that I knew that I had only online begun to understand the book; that there remained countless messages which I could only sense but not grasp.
Here, finally, I had a book which could be re-read. And every time I finished, I would come away with a new understanding of something I could not put into words. Unlike the normal academic, I do not want to find the final answer for everything. Throughout my life, I have always felt a sense of loss after succeeding in a long search. For me, it is not the ends I seek, but the means themselves. Musical Essays? I am perfectly content to never find the final answer as long as I will always be able to find a better one. Duke, Chinese Culture/Economics. Born in Taiwan, I came to the United States when I was five.
Armed with only two words (“hello” and where sell, “popcorn”), I braved the uncertainties of a complex, new environment. Euthanasia? Twelve years later, my vocabulary is considerably larger and I have adapted well to my surroundings. At the my essays online, same time, I have neither forgotten my native culture nor its language. My ties with my native Chinese culture remain as strong as ever. I visit my relatives in Taiwan regularly almost every summer and have traveled throughout China. And to everyone’s continuing surprise, I have yet to forget how to speak Mandarin. Master Case Study? Nevertheless, twelve years in America has made its impressions upon online, me as well. I am as “American” as anyone my age. The songs I listen to, the english, sports I play, and the way I speak are all a reflection of that.
In short, I am a combination of both East and West. Nevertheless, I sometimes wonder whether speaking Chinese at home and where sell my essays online, visits in the summer are enough to management study maintain my ties with my native culture. Often, when I see my parents reading old Chinese literature or poetry, I feel that I am only in touch with half of what I am. Sell? This sense of loss has led me to seek out my old roots. Is A Thesis? I turn to the East to rediscover what I have lost. Yet, I cannot resign myself to merely studying my own culture and language. Sell My Essays Online? I want to be able to apply my knowledge as well. To me, pursuing a career in business is a very pragmatic solution to my future welfare. My father is a businessman in analyst Taiwan and I have had numerous opportunities to watch him work. Through him, I have discovered my own interests in where sell the business field.
I find the way business operates in the East to be very exciting. At the same time, my father has soothed my sense of data analyst letter morality by showing me that it is possible to be an honest businessman in Asia. Before I learned about Duke, I had made up my mind to study economics and to ultimately pursue a career in international business. I had come to see this path as the best combination for fulfilling both my aspirations towards knowledge and my pragmatic goals of a future livelihood. China, my planned area of sell my essays focus, is an expanding market with a dearth of skilled business professionals. What Thesis Based Masters? But I had misgivings because I wanted a school with a strong focus on the humanities as well. Thus, I find Duke University exciting and perfect for where, me.
It gives me a strong economics curriculum, but still allows me to pursue my interests in the humanities. Masters? With economics at Duke University, I will have access to a wide array of my essays studies both within and religion euthanasia, beyond my chosen major. I will have an edge in can i sell my essays online the business world by virtue of Duke. After attending Duke (if I am accepted, of course), I will have a clear path before me. My studies at data case study, Duke should virtually guarantee me for any graduate business school. And, after my graduate studies, I will be able to where online realize my dreams. Perhaps, I will be able to serve as a bridge between East and West. These three well-written essays create a strong set. The first and the last would have been impressive on their own. Reading them all together magnifies their impact considerably. This student does an especially good job of targeting the school.
This student focuses his first essay on his extracurriculars and relates them to why Duke would be perfect for him. He focuses the third on his Chinese background and how it relates to his career goals and essay in knowledge philosophy quest self, academic interests. Then he also relates these interests to why Duke matches him perfectly. His favorite book provided the where can i sell my essays online, focus of the broadway musical essays, second essay. What makes this second essay better than others like it is where online that the applicant manages to put himself into is a thesis the question. He does not just talk about the book, he uses it to talk about himself and stress the inquisitive nature of where can i my essays his personality-always a plus. SAMPLE SHORT ESSAY SET 3:
Participating in my high school’s debate program has been my most meaningful activity these past four years. I have learned how to speak in front of a crowd without becoming nervous, how to think on my feet, and how to argue the merits of any side of an issue. Being on the debate team also allows me to educate myself on current topics of global importance such as the data analyst, homeless problem, health care, and pollution. Throughout the three years I have dedicated to where sell online the activity, (high school) has always maintained a successful squad and I am quite proud to is a based masters know that I have earned many of the trophies and awards that have helped make the program so successful and (high school) well known on the debate circuit. Because of the where sell my essays online, activity, I have learned that from musical essays, education to communication, from argument to can i enlightenment, debate is necessary for two or more humans to transcend mere exchange of thought and achieve synergy instead.
I now view success in debate as far more than a trophy; I now see it as evidence that I can successfully communicate my beliefs to others and have them logically accept them as their own, thus priming me for any future challenges involving human interaction. Dartmouth, Honors and Awards. My most important honors since tenth grade have been winning the Brown University Book Award for my skills in English, being named as a National Merit Semifinalist (Finalist status pending), winning the essay in knowledge lonergans philosophy quest self, Journalism Education Association National Write-off Award of online Excellence in the Editorial division at a national conference, being selected as a Semifinalist in what thesis based masters the NCTE Writing Contest for my work in where sell my essays prose, being named as an Illinois State Scholar for master, my academic achievement in high school and my high A.C.T. Can I Sell Online? scores, being selected to the Spanish Honor Society for my consistent success with the language in the classroom, being selected as the Student of the religion euthanasia, Month in the Foreign Language/Social Sciences division two years in a row for my essays, my success in those classes, and in a culminating event, being featured in Who’s Who Among American High School Students for musical essays, my overall scholastic success. Dartmouth, Summer at Dartmouth. Most of my past summer was spent away from home. In that brief month in which I remained in (town name) I worked at (job) in can i my essays order to comp outline earn the money I was going to spend on my trips.
My first excursion was to the east coast where I visited several schools and where sell my essays online, took in the atmosphere of an area to which my midwestern self was somewhat unaccustomed. One school I was considering that I did not visit was Dartmouth. After all, I spent a month there later in the summer. As a participant of the Dartmouth Debate Institute I spent a lot of time in Feldberg, Dana, and Baker libraries; resided in the well-known Choates; attended sessions in Silsby; and dined in the Full-Fare section of essay in knowledge lonergans philosophy quest self Thayer. There was also time for my essays, recreational activities such as rope swinging, volleyball, frisbee, sleep (every little bit was cherished), and beautiful hikes up to Dana. I did manage to sit down and work in such a clean, open environment, however. The instructors made sure of that. Master Data Management Case Study? The four-week institute honed my skills in speaking, researching, structuring arguments, and thinking. As a result, my partner and I were able to break into the elimination rounds at the institute-ending tournament which included the top debaters in the nation. Sell Online? Aside from the data analyst letter no experience, debate skills I learned, I found the institute very favorable because of the exchange of where can i sell my essays ideas taking place between the students and staff.
What I learned from those exchanges enlightened me not only as a debater but also as a person. Although I enjoy all of my subjects, I regard classes I have taken in the social sciences to be the most meaningful. Whereas some classes use formulas to describe natural occurrences, the social sciences show that not everything is explicable in such a clear-cut manner. The social sciences describe people; they describe the people who make up the formulas and how and why that was done. The social sciences also explain the past so as a society, people can avoid past catastrophes and build upon past successes. Not only do they describe how we act as we do, but why we act as we do. I am not a student who always likes to follow someone else’s rules. Comp Essay Outline? While most subjects allow for free thought, the social sciences encourage innovative thinking. Those classes expect students to where can i explain why something happened based on certain conditions. I didn’t learn that the data, Iron Curtain was an economic measure in any math class. As a student my ultimate goal is to where sell my essays understand things.
I feel the best way to understand is not by reciting another’s thought, but by formulating my own and debating it with people who disagree with me. I believe that exchange of thought is is a based masters vital in every curriculum, but the social sciences do the most to promote that exchange. I highly doubt that anyone will be debating Einstein’s ideas in the near future-and be right. This essayist dedicates the first essay to his involvement in debating. He manages to communicate quite a lot in where can i sell a short amount of space (what he has learned, what he has achieved, and what debating means to him) without ever losing his focus.
The second essay is an example of an answer to broadway a list question (“List your honors and awards”). Where My Essays? The third gets more personal by describing the summer he spent at Dartmouth. The strength of analyst this essay is that he sells himself on where, his knowledge and familiarity of the essay lonergans philosophy quest, school. Where Can I My Essays Online? The weakness of this essay is that he tries to do too much and loses his focus after the second paragraph. The conclusion does not seem to fit with the points he has made in the essay-the last line particularly seems to come from english comp outline, nowhere. SAMPLE SHORT ESSAY SET 4: Harvard, Favorite Books. The novel Black Like Me was the most stimulating book I have recently read. I was taken aback by the cruelty the narrator experienced when he was black compared to the hospitality he found as a white man.
Possessing the same occupation, clothing, wealth, speech, and identity did not matter when his skin was another color. Can I? Given that this was a non-fictional piece, my reaction was even stronger. The book made me favor equality of opportunity for all in every endeavor so others’ opinions of them are based on musical, performance, not preconceptions. Harvard, Favorite Teacher. I selected Mr. (name) because he taught me more than U.S. History; he taught me how to can i my essays online think independently. This wasn’t done only to prepare me for the free-response section of the A.P. test, either. Essays? I know he did it to make his students responsible citizens and responsible adults. From the outset, he wanted to make sure that we knew how we stood in our political philosophy: strict constructionists or loose constructionists. He wanted to make sure that we didn’t gravitate towards empty categories like liberal or conservative, but rather focused on issues separately whenever we needed to take a stand on them. Imagine my surprise when I, the son of where online two very conservative parents who constantly bombarded me with their rhetoric, discovered that I had strong liberal tendencies on some issues.
Aside from political affiliations, Mr. (name) taught us how to english comp essay make sense out of history by trying to understand the personal motives that went in to where can i my essays online any chain of historical occurrences. What Is A? In his class, I came to the realization that history isn’t only a series of names and dates printed in a textbook, but a more complex subject that requires deep thought and analysis for full comprehension. Sell? Because of Mr. (name), history is now my favorite subject. Religion? He has also been a motivating force outside of the classroom. He always had faith in where can i my essays my ability and constantly encouraged me to do my best. I believe he respected my abilities and english essay, wanted to see them developed further. In fact, had it not been for his faith in me, I would have never applied to Harvard, the school I plan to attend in sell my essays online the fall. Harvard, Unnoticed Accomplishment. It’s not that I’m a weak guy, just that I had been somewhat self-conscious about comp outline my strength early on in my high school career. My gym class didn’t help too much, either. Thanks to a demeaning test of strength appropriately dubbed the “Grip Test,” once each quarter I was provided the opportunity to squeeze a gadget, get a score, and have my teacher announce it out sell loud, no matter how high or (as in my case) how low it was.
No matter how hard I tried, the cruel and master data study, callous scale never registered above 40. Almost every other male in the class could boast of where can i sell my essays online a high-40’s or mid-50’s score. I hated that test with a passion. Until recently. When this semester rolled around and I had the gripper placed in my palm, I was prepared for master study, the same old same old. My Essays Online? I had been improving slightly from broadway musical, quarter to quarter, but nothing impressive ever happened.
I drew in where can i my essays online a deep breath, squeezed, looked at the scale, and almost fainted. Sixty-six! In a way only a teenager can appreciate, for an accomplishment only a teenager would find meaningful, I thought I was in heaven. My success was even sweeter as I watched jocks pale in comparison when they took the test. Sure, to some people my academic accomplishments seem fairly impressive, and I would agree. Yet the grip test situation was much more personal and represented success in english comp an area I normally don’t pay attention to. Plus I learned two things. One: I can pride myself on the smallest triviality. My Essays Online? Two: I’m glad we don’t measure strength in our gym classes with the bench press. Harvard, Leadership through Dedication.
To me, leadership does not necessarily mean accumulating as many titles as possible in school activities; I feel one leads through his dedication, actions, and contributions. I have always tried to lead in almost everything I set out to do. I feel I have been successful at comp, that. Superficially, I have earned such titles as president of the National Honor Society chapter at my school, Editor-in-Chief, columnist, Investigative Editor, and Editorial Editor of the school newspaper, senior varsity leader in debate, and a Class Representative for Student Council. Can I Sell My Essays? However, those titles don’t begin to tell the master management study, story of my abilities as a leader.
They don’t reveal how I volunteered to help out at a handicapped lock-in at sell, an unfamiliar youth center when no one else wanted to, they don’t reveal how I always sought to english comp be on time for work and to avoid boondoggling, they don’t reveal how I aided younger debaters with their argumentation so they can have the same success I was lucky enough to enjoy, they don’t reveal how I became a role model for the JETS squad by studying my material often, eventually becoming the sell my essays, most medaled member on the team, and they don’t reveal all the effort I put into learning my lines and acquiring a good stage presence for Images, my first stage production ever, so I wouldn’t single-handedly jeopardize the whole show with my lack of experience. All those actions stress the data management case study, quality I feel is most important in a leader, dedication. With dedication comes hard work and the ability to where can i my essays online seek out comp essay solutions when problems get in the way, whether they are with a news page layout or in a student’s diction. Because of where sell my essays this dedication, taking charge is data cover letter no experience second nature for me. Can I Sell My Essays? People are always willing to follow one with a clear sense of direction. Harvard, Close-knit family. I don’t view my important characteristics as different from those my family has imparted on me throughout the years. The pride, care, dedication, effort, and hard-working attitude that I view as critical to any success I may achieve have all descended upon me courtesy of my close-knit, Italian family. Born the child of musical essays two immigrants who came here with nothing, only one possessing a college degree, the importance of a good work ethic was stressed by my parents from day one. Where Can I? Through their actions in their jobs and through the verbal lessons on life I began to get from the moment I could communicate, they set an example for me to follow, one of being proud of what I do, no matter what it was, and above all, to care about everything I do as if everything had a big impact. This meant that everything had to be done right and be done well.
Undoubtedly, following their own advice carried my parents from their status as blue-collar immigrants who labored as a factory workers to white-collar citizens, one of whom owns his own business while the english essay, other works as a bank officer. Those ascensions from nothing only served as other examples for me to follow, examples that delineated the ability for where can i, a person to improve through effort. Another quotation from my father propelled me from the time I started school to in knowledge self today: “No matter what you do, you have to be the best.” This set up the inner drive that motivates all my actions. It was what forced me to try hard in school although I didn’t know English well enough to always understand the teacher. It’s the reason why I have developed my skills. Sell My Essays? It accounts for my dedication to all activities, and to the hard work I put into all of them as I strive to lead both in broadway class and out. Essentially, my parentage was the first quality that distinguished me as a leader. Despite all the can i, talk of being a leader, I have never lost sight of the importance of my family. Outline? I know I owe my family everything, and as a result, I’ll always be close with it.
I pursue a variety of activities for where, fun and relaxation. I enjoy reading books and magazines (my tastes range from Time to Gentlemen’s Quarterly) on a regular basis, imitating Beavis and cover, Butt-head, and where can i my essays online, most of all, spending time with my friends. Although I am fan of is a thesis based masters playing pick-up games of basketball, football, and roller hockey, the phrase “doing nothing with my time” doesn’t bother me since I can have a good time just hanging around. I think people, not places, make for a good time. Harvard, Social Concerns. My major social concerns all revolve around the future. In other words, I’m concerned about what prevents people from rising above their disadvantages.
Specifically, I am most concerned with the where sell my essays, handicapped, education, and crime. I feel society’s response to handicaps is what really hampers the potential of the disabled. It is important for euthanasia essay, the disabled to where online get a better sense of worth and to be able to euthanasia adapt to, and survive in, today’s world. Through National Honor Society (NHS), I have done just that. I have helped out at a lock-in that was designed to where my essays online foster interaction among the children of the organization, as well as at in knowledge lonergans, Special Olympics, where the where sell my essays, children participate in sports on a competitive basis so their talents and abilities can be recognized.
Whenever the disabled can be successful at an activity, the barrier between them and the rest of society is drastically reduced. Education is religion euthanasia key to other problems such as gangs, drugs, and crime because it can prevent and eliminate them. Sell? I try to get students in our school to maximize their opportunities by using the educational resources available. Broadway Musical? By setting up a tutoring program through NHS, I have matched up needy students with other students who can assist them with their problems in my essays online classes. More directly, I help students out with English and show them how to use the Writing Center Lab, an indispensable resource for English students at any level. The more educated a person is, I believe, the more able he is to be successful in the future. I have dealt with criminal problems in my school by discussing solutions to gangs and other crime in the Student Advisory Committee.
We have drafted several proposals to help reduce those problems in our school. Educating people about such social concerns is also very crucial because they won’t fix what they don’t think is broken. That is one objective of broadway essays our newspaper, in which we have written various editorials and news stories to educate the student body on where my essays online, social topics. Analyst Cover? Through debate, I myself have become knowledgeable on where can i sell my essays, such topics as the homeless, poverty, health care, and the environment. That way I can practice what I preach.
Harvard is notorious for its long list of essay questions, as you can see from the musical essays, seven essays this applicant had to write. The first essay is a standard favorite book essay. His second, about his favorite teacher, goes into where my essays online more depth and reveals more about the candidate, that he enjoys learning, admires independent thought, and plans to study history. The third essay in this set stands out from the rest. Data Case Study? Had the online, panel who were grading the compositions understood the context of religion essay this essay in light of the six others in the set, they probably would have given it more credit. Its strength lies in its funny, lighthearted approach-it shows a completely different aspect of the sell my essays online, candidate’s personality. Without it, he would have appeared deadpan serious and probably a bit dull.
However, showing the wittier side of himself strengthens the set considerably. It is a good example of allowing yourself to take a risk in one essay, as long as more serious approaches in the others balance it.
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