Evaluation Of A Comprehensive Assessment Essay - 1636 Words

Jadine Sawyer: A Comprehensive Assessment Assessment is an integral part of the counseling process. It is not only vital to the gathering of information about a client in various areas, but through effective use, it can also enhance the therapeutic alliance. As the ACA Code of Ethics (2014) states in their very first code, Code A.1.a, â€Å"the primary responsibility of counselors is to respect the dignity and promote the welfare of clients,† (p. 3). The proper utilization of assessment techniques is a tool for counselors to accomplish that very responsibility. Juhnke (1995) stated, regarding assessment, that, â€Å"assessment provides direction for treatment and aids in the evaluation process†¦It is the counselor’s responsibility to gain sufficient information regarding the client and the client’s presenting concerns to establish an effective treatment strategy,† (p. 2). In the following, we will examine a comprehensive assessment of our client, Jadi ne, in which every effort was taken to gain sufficient information for the benefit of helping her. This paper will outline the use of multiple assessment techniques with our client, Jadine. It will not only include information gathered about Jadine and her presenting concerns and symptoms, but also assessments and their results, all of which pertain to Jadine’s current situation. An examination of these assessments will also be explored, as well as their validity. Lastly, this paper will interpret the results of Jadine’s assessments andShow MoreRelatedHolistic Assessment : A Comprehensive Evaluation1462 Words   |  6 PagesHOLISTIC ASSESSMENT Name of student Oluwatoyin Omope Course Health Assesment Instructor Prof. Robinson Institution Affiliation Bowie State University Holistic assessment Introduction A comprehensive evaluation is usually employed in the nursing process. The process is done when a nurse takes into consideration the healing and the wellbeing of their patients rather than focusing on one fundamental point that helps them in the initiation of a healing process. The practice of holistic assessmentRead MoreEvaluation Of The Comprehensive Geriatric Assessment3770 Words   |  16 PagesThe goal of the comprehensive geriatric assessment is to determine a patient’s medical status, functional capabilities and psychosocial status. These are then utilized to develop an overall plan for treatment and long-term follow-up to promote wellness and independence in maintaining or improving function and quality of life. It is a multidisciplinary approach. Open ended questions were utilized throughout the assessment to facilitate communication and interviewing. The focus of my â€Å"Healthy AgingRead MoreThe Role Of Rti Special Education For Children s At Risk With Learning D ifficulties921 Words   |  4 Pagesinterventions provided in Tier 1 and 2. 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Using this model involves providing feedback from a number of sources and directions on the hierarchical organization chart such as including superiors, sub-ordinates, customers and peers. Therefore this model is able to collect a variety of different perceptions about an individuals performanceRead MoreImaging Of Musculoskeletal Disorders And The Early 1900 s With The Invention And Utilization Of Inappropriate Imaging764 Words   |  4 Pagesimages of fluoroscopy, radiographs, computed tomography (CT), and magnetic resonance imaging (McKinnis, 2014). From the beginning, imaging has not been an isolated or sole diagnostic tool. The clinician’s expertise in the evaluation process, the comprehensive evaluation and assessment of the patient, documented and reported patient history, associated signs and symptoms, and the additio nal medical test results along with red flags must be taken into account when considering referral for imaging (DuttonRead MoreUnderstanding Human Behavior1257 Words   |  5 Pagesperformance (Organizational Behavior, n.d.). Self Evaluation/Self Assessments: Self evaluation or self assessment tools have remained as one of the major elements of the study of organizational behavior. This is mainly because such tools indicate how well an individual can fit within the structure and framework of the organization and in turn determine the organizational behavior within the workplace. The self evaluation or self assessment tools can be described as means for revealing an individualsRead MoreNursing And Midwifery Board Of Australia1078 Words   |  5 Pagesproviding the best possible care for those who I am caring for. Standard 6 Sub-clause 6.1 (Nursing and Midwifery Board of Australia, 2016). Provides comprehensive safe, quality practice to achieve agreed goals and outcomes that are responsive to the nursing needs of people It is essential as a Registered Nurse and nursing student to ensure that a comprehensive safe and quality of practice is achieved, resulting in goals and outcomes being met positively improving the nursing needs of people. This standardRead MoreEvaluation Of A Program Evaluation994 Words   |  4 PagesProgram Evaluation Time-Out is the title for the proposed program, providing prevention and solution-based services to African American high school student-athletes in Hampton, Virginia (Baskerville, 2015). To begin with, this paper will provide a comprehensive program evaluation model for the program. Secondly, it will outline the evaluation framework the program will use to evaluate the program. Next, the paper will provide a timeline detailing when critical evolution task for the program will

Julian Of Norwich And The Church - 1595 Words

Little is known about Julian of Norwich. She does, however, state that in May 1373, at the age of 30, she became gravely ill and on the brink of death. It was during this illness God granted her a series of 16 visions that were rooted in a vivid awareness of Christ’s passion. These visions were later recorded in two texts, which are commonly known as the Short Text and the Long Text or as A Vision and A Revelation. The former can be dated to 1370-80 and the later composed in 1390-1400. To understand Julian and her theological account of her visions it is important to recognize the state of the church during this era as well as its probable influence this had on her life and works. In the 13th century the church was very much in the midst of a tension between the church defined as ecclesiastical hierarchy and the church defined as a community of believers. That is to say that there was a growing gap between the church’s forms and formulas and the beliefs of its members. In broad terms, Christianity tended to become more and more clerical whereas lay society tended to become more religious which generated an increase in the number of spiritual initiatives. Also during this time there was great anxiety amongst lay people over issues of sin, death, and a desire for security of the soul. This was perhaps the most common and burdensome anxiety of the Middle Ages. The doctrine of purgatory, however effective it may have been in providing consolation and hope it als o caused greatShow MoreRelatedGender Construction in quot;Book of Showingsquot; Essay1210 Words   |  5 Pagesarise to portray God as feminine? And what purpose does it serve? This essay seeks to examine whether Julian of Norwichs gender construction of the divine is subversive and radical in light of the reduced power of women in medieval Christianity. To say that the religious power of women was reduced, is of course, to suggest that they held power in first place. In the early Christian church, women had great influence, and in fact held several offices: deaconess, widow, presbyter, and wives ofRead MoreJulian Of Norwich Essay1800 Words   |  8 PagesLegacy through Desire Born in 1342 and living to about 1416, Julian of Norwich participated in â€Å"a late medieval tradition of visionary writing† (413), in the late Middle Ages alongside other non-noble women who can be considered as being lost among the history books. Noble women and prominent men overshadowed women such as Julian, a mystic and an anchoress. Although not much is known about Julian of Norwich, according to Julian herself, on the exact date of May 13, 1373 in a moment of nearly beingRead MoreWhat Can We Learn from Julian of Norwich2278 Words   |  10 PagesINTRODUCTION The medieval theologian Julian of Norwich was a mystic, writer, anchoress and spiritual director for her time. She is gaining in popularity for our time as she provides a spiritual template for contemplative prayer and practice in her compilation of writings found in Revelations of Divine Love. The insightful meditations provide the backdrop and basis for her Trinitarian theology’s embrace of God’s Motherhood found in the Trinity. Her representative approach of the all-encompassingRead MoreRevelations of Divine Love2075 Words   |  8 PagesRevelations of Divine Love is one of the most renowned Christian texts, mainly because it is known to be the first published book in the English language that was written by a woman. It was written by Julian of Norwich, a woman who reflects the nature of the medieval time period. She would come to define a representation of the connection that people can have to divine beings in many variety of forms by being a famous mystic. As she interprets her mystic experiences, she depicts Jesus Christ as aRead MoreThe Changes in the Catholic Church during the High Middle Ages972 Words   |  4 PagesRoman Catholic Church became divided when the King of France decided to replace the current Italian Pope with one that he elected. During the Great Schism, there were two popes claiming authority over the Catholic Church. Following the split, the papal offices began to lose their authority. Ultimately, the cardinals of both popes decided that an ecumenical council of godly men could collectively possess more divine authority that just one pope. In 1409 at the council of Pisa, the church council wasRead MoreThe Role of Women in English Literature: From Beowulf up to the Late Eighteenth Century963 Words   |  4 Pagesand it is the women who dominate. But this play was largely an exception Some early works used their women to poke irony at conventions. The Prioress, for instance in Chaucers Tales, who is supposed to represent vow of poverty and authority of the Church, feeds her dogs the lavish meals that peasantry lack, and necessarily sexually abstinent bares her forehead (a symbol of sexual availability in the Medieval/ middle Ages). The Prioress, in other words, scoffs at the Churchs lasciviousness and corruptionRead MoreA Relationship Between God And God861 Words   |  4 Pagesallowed them to come to grow in God and to give other believers the tools that are necessary in understanding this unique and vital relationship with God. Julian of Norwich, really emphasis the role of the Holy Spirit as being the vital component in this understanding and applying of God love. One cannot exhibit without such aide as expressed by Julian. Although, Haring does share in his writing that State does and still does have a negative influence on how Christian Love through charit able gestureRead More Architect of the Byzantine Legacy Essay examples3947 Words   |  16 PagesCRISIS In the early 300s, Roman Emperor Constantine, the first Christian Roman Emperor, recognized the growing wealth and cultural strength of the eastern provinces of the Roman Empire and decided to relocate the capital of his Empire to the East (Norwich 3). Rome would become the capital of the Empires western territories, while the city of Byzantium (present-day Istanbul in modern-day Turkey) was renamed Constantinople and made the new capital of the Roman Empire (Bury 69). From its peak underRead MoreEmperor Justinian: Architect of the Byzantine Legacy4179 Words   |  17 Pages In the early 300 s, Roman Emperor Constantine, the first Christian Roman Emperor, recognized the growing wealth and cultural strength of the eastern provinces of the Roman Empire and decided to relocate the capital of his Empire to the East (Norwich 3). Rome would become the capital of the Empire s western territories, while the city of Byzantium (present-day Istanbul in modern-day Turkey) was renamed Constantinople and made the new capital of the Roman Empire (Bury 69). FromRead MoreEssay about The Spirit In Context1872 Words   |  8 Pagesinfluence theological thinkers but, instead of entering into the debate, evangelical leaders stepped away from reason, encouraging the church to rely on faith. Instead of defending the Judeo-christian worldview, faith became privatized and the church retreated from what was considered ‘secular’ into the ‘sacred’. 6 Unwittingly, dualism was reinforced within church history, with effects that have lasted to the present day. Holism: The theory that parts of a whole are in intimate interconnection

Wordsworths Use of Nature Essay Example For Students

Wordsworths Use of Nature Essay William Wordsworth was known as the poet of nature. He devoted his life to poetry and used his feeling for nature to express him self and how he evolved. Wordsworth had two simple ideas that he put into his writing of poetry. One was that poetry was the spontaneous overflow of powerful feelings. The second idea was that poets should describe simple scenes of nature in the everyday words, which in turn would create an atmosphere through the use of imagination (Compton 2). Wordsworth is deeply involved with the complexities of nature and human reaction to it. To Wordsworth nature is the revelation of god through viewing everything that is harmonious or beautiful in nature. Mans true character is then formed and developed through participation in this balance. Wordsworth had the view that people are at their best when they are closest to nature. Being close creates harmony and order.He thought that the people of his time were getting away from that. In poetry the speaker describes his feelings of what he sees or feels. When Wordsworth wrote he would take everyday occurrences and then compare what was created by that event to man and its affect on him. Wordsworth loved nature for its own sake alone, and the presence of Nature gives beauty to his mind, again only for minds sake (Bloom 95). Nature was the teacher and inspirer of a strong and comprehensive love, a deep and purifying joy, and a high and uplifting thought to Wordsworth (Hudson 158). Wordswort h views everything as living. Everything in the world contributes to and sustains life nature in his view. This can be seen in the following quote from Wordsworth, He who feels contempt for any living thing hath faculties which he has never used (Quoted Hudson 159). Wordsworth uses nature in a majority of his poems. He uses different aspects of nature, but always nature shines through. In the poem Stray Pleasures Wordsworth writes about spring and things that are visible in spring. If the wind do but stir for his proper delight,Each leaf, that and this, his neighbor will kiss;Each wave, one and tother, speeds after his brother:They are happy, for that is their right!In the previous passage Wordsworth touches several different aspects of nature. Wordsworth writes of leaves, rain and waves. These things are typically considered nature, but things such as the birds are typically not. This is what Wordsworth does so wonderfully, considered everything a part of nature and conveys this to the reader. Another talent that Wordsworth has is convincing the reader that everything is alive. Ordinarily the reader would consider such things as showers a part of nature but not alive. Wordsworth gives nature to things that are not nature and life to things that are not alive. He writes of the waves as they come in to shore and as one crashes another one follows. He calls the second one the brother to the first. This is amazing use of words and imagery. The reader is able to view the waves following each other and rolling one after the other. Wordsworth gives the waves life like characteristics by referring to them as siblings. This technique is called personification. Wordsworth uses personification throughout the entire poem. He does this with the waves as well as with the leaves. He refers to the leaves touching each other as they grow close to each other on the branches as kissing. This is another example of Wordsworths brilliant use of imagery. The reader can see the leav es moving intimately in the wind in an almost human like manner. Wordsworth uses many techniques in his poetry, in this selection imagery and personification are apparent. Wordsworth always compares some aspect of life with nature. In his two poems, The Ruined Cottage and The Tables Turned he discusses his ideas of nature and education. He uses the scenery he encounters on his walks to push toward revealing its mystical substance. In a particular way Wordsworth expresses his beliefs on nature that could only be Wordsworth. Global terrorism EssayEven in his later life and later poetry Wordsworth was still writing about nature. In one of Wordsworths later poems To Toussaint LOuverture it is evident that he is still looking to nature. Powers that will work for thee; air earth and skies;Theres not a breathing or the common windThat will forget thee; thou hast great allies,Thy friends are exultations, agonies,And love and mans unconquerable mind. In this poem Wordsworth conveys to the reader the same thing that he did in his earliest works. He proclaimed, almost as gladly as he had hailed in the early triumphs of the revolution, that nature is a joint agent with man in the struggle for freedom and liberty (Lacey 97). This just proves that Wordsworths love and belief of nature was a part of him. It was something that he truly believed in and wanted to teach and share. In almost all of his poetry Wordsworth used nature. He used other aspects of life such as religion and revolutions, but he always surrounded those with nature. Wordsworth reflected the society of his time and portrayed it to his audience and he has helped a new generation learn about the society of his time and his love for nature and the things that he believes contributed to it. Through this his wish to teach is fulfilled and his love of nature is shared. Bibliography:Bateson, F.W. Wordsworth a Re-Interpretation. London: Longmans, 1956. Bloom, Harold. The Myth of Memory and Natural Man. Ed. M.H. Abrams. New Jearsey: Prentice Hall, 1972. Compton. William Wordsworth. Online. May 1, 2000. Comptons Encyclopedia Online. Durrant, Geoffrey. Wordsworth and the Great System, A Study of Wordsworths Poetic Universe. Cambridge: University Printing House, 1970. Gill, Stephen. William Wordsworth a Life. Oxford: Clarendon Press, 1989Hirsch, E. D. Jr. Wordsworth and Schelling a Typical Study of Romanticism. New Haven: Yale University Press, 1960. Hudson. Studies in Wordsworth. *Jones, John. The Egotistical Sublime, A History of Wordsworths Imagination. London: Chatto Windus, 1960. Lacey, Norman. Wordsworths View of Nature and its Ethical Consequences. Hamden: Archon Books, 1965. Mahoney, John. William Wordsworth a Poetic Life. New York: Fordham University Press, 1997. Purkis, John. A Preface to Wordsworth. New York: Charles Scribners Sons, 1970.

Lessons from Litigation Phar-Mor Deep Discount Retail Drug Fraud Essay Example

Lessons from Litigation Phar-Mor Deep Discount Retail Drug Fraud Paper In 1981, Giant Eagle acquired the Monus family grocery store run by Michael Mickey Monus. David Shapira, CEO of Giant Eagle, became familiar with the Monus family and was somewhat intrigued with Mickeys talent as a hard bargainer and master retailer. In late 1982, Mickey and David decided to open up deep discount retail drug store called Phar-Mor after visiting the store of a successful deep discounter located in Cleveland. Phar-Mors strategy was to undercut the competitors prices on a variety of goods by power buying inventory in bulk at deep discounts and selling large volumes at a low gross profit margin (similar to Wal-Marts strategy). The first store was a huge success and led to the opening of several other Phar-Mors in the coming years. Beginning in the latter part of the 1980s, the deep discount retail industry more than doubled in size and became extremely competitive. To keep up with the industry, Phar-Mor opened several more stores, eventually opening its 300th store in 1990. Unfortunately, the increase in competition reduced Phar-Mors profit margins and caused it to sustain economic losses throughout the last six years of its life. To avoid reporting net losses for accounting purposes, Phar-Mor manipulated inventory and earnings, hiding the evidence in various fraud accounts and reporting net income on its books. Eventually a check written for Mickey Monus World Basketball League crossed the desk of a large Phar-Mor investor who brought the unauthorized check to the attention of CEO David Shapira.1 We will write a custom essay sample on Lessons from Litigation Phar-Mor Deep Discount Retail Drug Fraud specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Lessons from Litigation Phar-Mor Deep Discount Retail Drug Fraud specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Lessons from Litigation Phar-Mor Deep Discount Retail Drug Fraud specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Management Fraud and Litigation Giant Eagle held a majority stake in Phar-Mor and therefore controlled a majority of the seats on Phar-Mors board of directors.2 Mickeys father, Nathan Monus, was retained and paid a substantial sum as a consultant to the board of directors. In substance, COO Mickey Monus, ran and controlled the day-to-day business of the company, periodically submitting results from Phar-Mors operations to CEO and board member David Shapira. The fraud team, under Mickey Monus direction, included CFO Patrick Finn, head accountant John Anderson, Jeffrey Walley as Vice President of Finance and Stan Cherelstein as Controller (both former Coopers and Lybrand auditors). CFO Patrick Finn plead guilty to violating federal and state laws and agreed to cooperate with authorities in exchange for a commuted sentence. Monus was ultimately convicted of over one hundred counts of violating federal law and severed a commuted sentence of ten years in prison. Phar-Mors trustee in bankruptcy sued Coopers on behalf of Phar-Mor creditors and investors for over $1 billion on a theory of fraud where recklessness is equivalent to intent. Eventually the plaintiffs settled with Coopers for an undisclosed fraction of the amount demanded in the suit.4 Incorporating the Fraud Diamond Fraud Diamond If the Coopers had assessed the risk of fraud using the Fraud Diamond model, they would have uncovered evidence of opportunity, pressure, rationalization and capability, within Phar Mors management environment. a. Opportunity Monus discretion to run the company with little oversight from Phar Mors board members or CEO Shapira gave him the opportunity to divert company funds for his personal use. Monus could authorize unusual journal entries, destroy evidence without auditor detection. Several of Phar-Mors vendors were known to be owned either wholly by Monus, Monus-managed companies, or other related parties. In several cases, Monus would cause Phar Mor to overpay suppliers owned by Monus. After the fraud was uncovered, it was discovered that Monus had diverted over $10 million in Phar Mor assets through related parties to finance operating expenses of the World Basketball League. Phar-Mor didnt have an internal audit until function until the last years of the fraud. It was the inquiries of the newly hired internal auditor that ultimately led to the discovery of the Phar-Mor fraud. b. Pressure When the gross margin of Phar-Mor began to decline rapidly, Mickey faced a lot of pressure from various parties such as banks, suppliers and vendors. At the same time, Mickeys World Basketball League was broke. It was losing games as well as losing money. People lost confidence in the team, except Mickey. He continuously diverted money from Phar-Mor to his team, which just make the things worse. In order to maintain the appearance of a healthy basketball league, health company, and maintain performance goals for both. Mickey had to find a way to stay afloat. c. Rationalization: Mickey is very confident. He always believed that things would improve; future profits will reverse temporary adventure. Every time Monus would divert company funds to pay the operating expenses of his basketball league he maintained that they were advances backed by his word to some day pay them all back. He admitted that he did accounting fraud intentionally to avoid detection of audit techniques and procedures. d. Capability: Mickey had a strong personality. Although he is not the CEO, Phar-Mor was under the control of Mickey himself. Monus management team either feared physical harm or disappointment. It is also possible that the fraud team honestly believed that Monus could turn the company around if they could only hide the fraud a little longer. More likely, Mickey had an uncanny ability to keep straight face. Even though the evidence at trial showed Monus was guilty of criminal fraud beyond a reasonable doubt, he continued plead his case that he acted in good faith in directing the fraud and did nothing criminal. Audit Failures Insufficient and Unreliable Evidence Coopers relied heavily on the Phar-Mor accounting departments compilation of evidence of account balances and details instead of independently verifying management assertions in high risk areas. Coopers was aware that Phar-Mors accountants never provided the auditors with requested documents or data without first carefully reviewing them.5 Evidence at trial revealed that Coopers would have uncovered fraudulent account balances and journal entries had they reviewed sub-ledger accounts and supporting documents. Coopers would have likely uncovered the unauthorized checks written for Mickey Monus basketball league expenses by focusing on controls over the cash disbursement process at Phar-Mor. Substantive tests of details with respect to the authorization, valuation, and existence assertions would have revealed fraudulently overstated inventory. Scanning for unusual journal entries or investigating zero-balance accounts with management may have uncovered the existence of fraud. The Perfect Storm: Management Fraud and Inexperienced Auditors Phar-Mors fraud team was well-versed in the art of auditing accounting firms; two of the five members of the fraud team were former Coopers and Lybrand auditors. Additionally, Coopers audit team was composed largely of junior level staff inexperienced in detecting fraud, let alone management fraud. The auditors based their assessment of Phar-Mors books primarily on compilations of data and documents that were carefully screened and manipulated by Phar-Mor management to conceal any evidence of fraud. The audit team alerted Phar-Mor management well in advance of any planned visits to individual stores for a physical inventory inspection. During a given year, the auditors would verify the existence and valuation assertions at four individual stores by haphazardly sampling 25 30. By 1990, Phar-Mors fraudulent subledger accounts concealed almost $40 million. In order to hide these losses from year-end auditors, the fraud team added $200,000 to the inventory account of each store that the y knew would not be audited.6 The auditors tested the reasonableness of Phar-Mors cost of inventory ending based on managements gross profit margin schedule and a third partys physical count and valuation of inventory items. The auditors concluded that Phar-Mors ending inventory was fairly stated because their gross profit margin schedules were reasonable. Oddly enough, the auditors then concluded that Phar-Mors gross profit schedules were reasonable because the cost of inventory was fairly stated (which was originally derived from the gross profit schedules). The auditors claimed to have performed additional procedures on the gross profit schedules by tracing inventory costs to purchase orders. Any differences the auditors noticed between their expected gross profit margin and the recomputed gross profit margin were excused as sampling error.7 Physical Inventory Inventory at Phar-Mor increased rapidly from $11 million in 1989 to $36 million in 1990 and $153 million in 1991. Coopers identified inventory valuation as a high-risk area in its working papers. However, Coopers told Phar-Mor beforehand which locations it would be testing for inventory. Only 4 of 310 stores were tested and only 25-30 items were selected at those stores to perform price testing. Although, Coopers claimed they did additional procedures on inventory schedules to compensate for weaknesses in the price test, these additional tests were based on locations Phar-Mor had already manipulated inventory prices. The holes in Coopers inventory audit left Phar-Mor management free to overstate inventory at all other unaudited locations. Phar-Mors fraud team admitted to increasing the price of Coke, which normally sold for $0.89, to more than $2 a bottle.8 Mechanics of the Fraud Conditions for the Fraud A primary driver of the fraud on Phar Mor stakeholders was the increasingly competitive landscape in which Phar-Mor operated. The deep-discount retail market had virtually cornered its marketplace within a relatively short period. Between 1985 and 1990, the number of deep discount stores increased from 313 to over 700 stores, with at least 300 of them being Phar-Mor. The chain itself had over that time become Wal-Marts primary competitor, vowing to undersell its ambitious competitor by low margin selling and power buying business strategies. However, as competition in this market continued to increase, Phar-Mors gross margins (a key factor for its retail performance) eroded rather significantly. In fact, by 1990, its real gross margin had been reduced to less than 15.5%, a fact that demonstrates that Phar-Mor could no longer maintain its existing price structure. Obstinate and ambitious as he was, Monus pushed Phar Mors expansion ahead refusing to believe his low margin, power buying model could not sustain the companies blistering pace8. Rather than identifying practical ways to remain competitive, Monus resorted to fraud to maintain the healthy appearance of his company. Monus was able to temporarily offset the companies yearly losses by booking as sales revenue multi-million dollar exclusivity payments he had negotiated with vendors. As gross margins continued to go south, so did Phar Mors ability to pay off its vendors. Monus nearly avoided bankruptcy amid pressure from his suppliers by a last minute $200 million capital infusion from private investor Corporate Partners, LLC. Monus believed that by temporarily understating liabilities on Phar Mors books he could buy enough time to reverse the effects of the fraud when Phar Mors gross margins improved. Company Appearances Monus had the innate ability to maintain the appearance of control over his business and over his business associates, including those employed within the Phar-Mor accounting and financial reporting functions. He was able to accomplish this in a number of ways, but most notably through his continual appearance in charitable, social, and athletic spheres. His World Basketball League was his primary outlet to establish the greatness and the presence of Phar-Mor as a large company. The league was a collection of 11 teams represented small towns across the country (like Youngstown). Monus personally oversaw the development of the league, and used Phar-Mor funding to finance its success. In the midst of the companys struggle to secure private equity financing, Phar-Mor hosted its own golf tournament, where Monus personally distributed thousands of dollars in award checks to participants. The extravagance of Monus social display closely mirrored his modus operandi at Phar-Mor, which was to maintain the appearance of a healthy company at any cost. By the time the fraud at Phar-Mor had been exposed, it appeared that Monus primary responsibility was managing the fraud through his power over the accounting and financial reporting staff.