In 2015, a jury ruled that Deloitte & Touche LLP wasn’t liable in Florida’s biggest-ever insurance-company collapse. The Florida Department of Financial Services did not prove its claims that Deloitte was negligent in its audits for three insurance companies that collapsed after a string of hurricanes hit the state in 2004 and 2005. The state was seeking up to $850 million in damages. Deloitte had maintained that the insurance companies’ collapses were caused by an unprecedented string of hurricanes, not by an audit failure.

Research this case to learn further details.

How was Deloitte allegedly connected to the damages in this case?

Why did the Florida Department of Financial Services decide to sue Deloitte?

Selected information from Rockway, Inc.’s U.S. GAAP financial statements for the year ended December 31, included the following (in $):

Cash provided or used by operating activities (CFO) in the year 2005 was closest to:

Group of answer choices

A. $6,300,000.

B. $5,300,000.

C. $4,300,000.

You may use Microsoft access or Derby DB

Please I need an answer for this problem, I have posted this problem 5 times.

Put aggregate without condition for the following 6 queries:

• Queries:

  -- Query 1
  -- Find the details of students who was born after 31st december 2004.
  select * from Student_Information where DOB>"2004-12-31";

  -- Query 2
  -- Find all student details whose first name begins with J.
  select * from Student_Information where FirstName like 'J%';

  -- Query 3
  -- Find the total fees for each FeeID.
  select FeeID,(OrientationFee+CampusFee+LabFee+CommencementsFee) as "Total Fees" from Fees;

  -- Query 4
  -- Find all subject IDs whose Subject1 is botany.
  select subjectID from Subjects where Subject1="Botany";

  -- Query 5
  -- Find all gradeIDs with 10 points for both quiz and exam.
  select GradeID from Grades where Quizzes=10 and exams=10;

  -- Query 6
  -- Find the feeid and orientation fees where orientation fees is beween 500 and 1300
  select FeeId,OrientationFee from Fees where OrientationFee BETWEEN 500 AND 1300;

Schema:

Student's Information

Fees

Subjects

Grades

Student’s Information (ID, Firstname, Lastname, DOB);

Fees (ID, Orientationfees, Campusfees, Labfees, Commencementfees);

Subjects (ID, Subject1, Subject2, Subject3, Subject4);

Grades (ID, Quizzes, Classwork, Homework, Exams, Finalgrade);

Student's Information

Fees

Subjects

Grades

Review the authoritative literature regarding accounting changes and relate it to the discount rate and rate of return changes for pensions and other postretirement benefits. Under what circumstances are changes in estimates justifiable?

Provide an overview of kinship-related demographic changes in the United States and Canada. How have kinship arrangements changed? How do these changes relate to other cultural changes in society?

Provide an explanation of the changing health care labor force and US population. 2 Provide a detailed analysis of the changing health care labor force, cause of these changes and the impact of these changes on the US healthcare system 3 In addition propose solutions to the impact of health care labor force changes or how to leverage the position impact of these changes.

As the community health LPN, you have received a referral for a 39-year old Indonesian lady for staple removal, post-op emergency cholecystectomy. Upon arrival to the home, you observe broken glass around the entrance of the basement apartment and note it is in desperate need of repairs. One of the windows has been boarded up and the step has a board missing and the wood looks rotten. The client answers the door, carrying a 2-year child on her hip and 2 older siblings, ages 5 and 7 are standing behind her. The children are all noted to be dressed in several layers of clothing. Upon entering the home, you note the home feels quite cold and damp. The only furniture you can see is a small table, two chairs and a mattress on the floor of the only bedroom. There is no visible toys, books, or TV. In communicating with the client, you detect a thick accent and she speaks in broken English. She informs you that she is doing ok; however, the family is struggling financially since they arrived in NL from Indonesia 1 year ago. Her husband is working at the local gas bar part time. The client states "I try get groceries cheap but that hard". " I like NL but miss my home country. (I talk to my family every month". I get job but need more education. My son he needs medicine but we no money. My husband has bad cough, he always tired and no taste no more." I attend my church online and meet 2 ladies from my home country. One lady wants to teach me how make masks. She tells me I think take English course by our church.

• What resources are available in your community?

• What is the role of a community health LPN in caring for the client and her family?

• Who should be included in the interprofessional care team for this client?

• How can the LPN provide culturally appropriate care?

• How can LPN’s working in community ensure they are empowering families to meet their own needs?

The Merger of Kmart & Sears

As the engineer of the $11.5 billion planned purchase of Sears, Roebuck & Co. by Kmart Holding Corp.,

Edward Lampert is stepping out of the shadows of Wall Street to make a high‐profile bet that the

fortunes of not just one but two retailing giants can be turned around. He keeps his strategy close to the

vest, and his fortune is uncertain, though it was estimated at $2 billion ahead of the acquisition news.

Mr. Lampert’s hedge‐fund firm, ESL Investments inc., which owns 43 million shares of Kmart, and 31

million shares of Sears, recorded paper gains of nearly $600 million in the wake of the takeover news.

He knew that was a spectacular one‐day return given that market interest rates were 6%.

Short‐sellers have been wary of Kmart ever since it emerged from bankruptcy in early May 2003. After

Mr. Lampert bought up some $1 billion of Kmart’s distressed debt in 2002, he kicked off an aggressive

restructuring campaign that included closing stores and selling off real estate to competitors. Investors

were so enamored of his results that they helped to double Kmart’s stock price in the past 18 months

from $58 per share to the current value of $120 per share.

The SEC filing also included a new employment contract for Sears chief executive Alan Lacy, who is

slated to be CEO and vice chairman of the combined company, Sears Holdings Corp. Under the

employment pact, which runs for 5 years after the merger’s effective date, Lacy is entitled to a minimum

base salary of $1.5 million a year and a target annual bonus of 150% of the base salary.

An acquirer’s brand typically is the one that goes forward, but companies have been known to flout the

rule based on whose brand is stronger in the marketplace. When Nations Bank bought Bank of America,

the merged company took the Bank of America name and re‐branded all the Nations Bank branches.

Asked to comment on the Kmart / Sears deal, an analyst said “I don’t think the combined company will

be a much more significant challenge to Wal‐Mart. Consumers think that when they want price they go

to Wal‐Mart. When they want value – a little fashion – they go to Target.” After hearing this, Mr.

Lampert began to wonder if he had made the correct decision. “I wonder,” he thought to himself,

“would I have been better off buying Target instead?” Although it was too late, he began to look at the

financials for Target to see if he would have been better off buying Target.

Questions you should consider in reviewing the case:

1. How could we find the greatest underperforming area for any of the firms?

An individual's demand curve for a good can be derived by measuring the quantities selected as

a the price of the good changes.
b the price of substitute goods changes.
c income changes.
d All of the above.